CYBER VILLAGE ACADEMY INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: CYBER VILLAGE ACADEMY INC (EIN 41-1890992)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-02-28
IRS object ID: 201130599349300518
Schema version: 2009v1.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-02-28T15:53:49-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Malloy Montague Karnowski Radosevich	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	5353 Wayzata Blvd Ste 410	AddressLine1
City	Minneapolis	City
State	MN	State
ZIP Code	55416	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	411890992	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Cyber Village Academy	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CYBE	NameControl
Phone	6515237170	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	768 Hamline Avenue South	AddressLine1
City	St Paul	City
State	MN	State
ZIP Code	55116	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	David Alley	Name
Title	Director	Title
Phone	6515237170	Phone
Date Signed	2011-02-16	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	William J Lauer	Name
Phone	9525450424	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	Cyber Village Academy	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	David Alley	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	768 Hamline Avenue South	AddressLine1
City	St Paul	City
State	MN	State
ZIP Code	55116	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1224855	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	cva.k12.mn.us	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1997	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	Provide an education for students in grades 3 to 8.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	18	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	1066	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	208824	ContributionsGrantsPriorYear
Contributions Grants Current Year	217931	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	954574	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1005846	ProgramServiceRevenueCY
Investment Income Prior Year	1	InvestmentIncomePriorYear
Investment Income Current Year	12	InvestmentIncomeCurrentYear
Other Revenue Current Year	1066	OtherRevenueCurrentYear
Total Revenue Prior Year	1163399	TotalRevenuePriorYear
Total Revenue Current Year	1224855	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	538704	SalariesEtcPriorYear
Salaries Etc Current Year	599793	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	551650	OtherExpensePriorYear
Other Expenses Current Year	576219	OtherExpensesCurrentYear
Total Expenses Prior Year	1090354	TotalExpensesPriorYear
Total Expenses Current Year	1176012	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	73045	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	48843	RevenuesLessExpensesCY
Total Assets BOY	131990	TotalAssetsBOY
Total Assets EOY	423260	TotalAssetsEOY
Total Liabilities BOY	84184	TotalLiabilitiesBOY
Total Liabilities EOY	326611	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	47806	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	96649	NetAssetsOrFundBalancesEOY
Mission Description	The overall purpose of this Charter School is to provide an educational program for its students in order to improve pupil learning, increase learning opportunities, and encourage the use of innovative teaching models.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	980440	Expense
Revenue	1005846	Revenue
Description	To provide an eduactional program and other educational services to its students in grates 3 to 8.	Description
Total Program Service Expense	980440	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	18	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	1	DelegationOfManagementDuties
Changes To Organizing Docs	1	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	0	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Pam Young	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6516450200	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2233 University Ave W Suite 450	AddressLine1
City	St Paul	City
State	MN	State
ZIP Code	551141634	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
Vaughn Francis
Chairperson	1.00	X	X	0	0	0
Cheryl Neima
Member/Teacher	40.00	X		54935	0	13043
Lauren Odle
Board Secretary/Teacher	40.00	X	X	42480	0	10378
Jennifer Naglak
Vice-Chair/Teacher	24.00	X	X	24480	0	1443
Rob Rand
Treasurer/Parent	40.00	X	X	49550	0	5905
Robyn Mesenbring
Member/Teacher	40.00	X		48300	0	6950
Barb Filiatraut
Member/Parent	1.00	X		0	0	0
Chris Orr
Member/Teacher	40.00	X		36100	0	5481
David Alley
Director	40.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	255845	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	43200	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Designs for Learning	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2233 University Ave W	AddressLine1
City	St Paul	City
State	MN	State
ZIP Code	55114	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	Accounting, payroll, audit preparation,	DescriptionOfServices
Compensation	217404	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	199761	GovernmentGrants
All Other Contributions	18170	AllOtherContributions
Total Contributions	217931	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Federal and State Aid	611710	945468	945468
Other Educational Serv	611710	60378	60378

Field	Value	IRS element (for citing)
Total Program Service Revenue	1005846	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	12	TotalRevenueColumn
Exclusion	$12	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	1066	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	1066	TotalRevenueColumn
Unrelated Business Revenue	1066	UnrelatedBusinessRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1224855	TotalRevenueColumn
Related Or Exempt Function Income	1005846	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1066	UnrelatedBusinessRevenue
Exclusion	$12	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	251340	Total
Program Services	242844	ProgramServices
Management And General	8496	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	233289	Total
Program Services	210430	ProgramServices
Management And General	22859	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	27145	Total
Program Services	25203	ProgramServices
Management And General	1942	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	51350	Total
Program Services	47324	ProgramServices
Management And General	4026	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	36669	Total
Program Services	34270	ProgramServices
Management And General	2399	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	99855	Total
Management And General	99855	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	47535	Total
Program Services	30347	ProgramServices
Management And General	17188	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	91314	Total
Program Services	75686	ProgramServices
Management And General	15628	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	29370	Total
Program Services	25898	ProgramServices
Management And General	3472	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	270194	Total
Program Services	264219	ProgramServices
Management And General	5975	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	857	Total
Program Services	857	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	8739	Total
Program Services	7780	ProgramServices
Management And General	959	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	3612	Total
Management And General	3612	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	13153	Total
Program Services	10524	ProgramServices
Management And General	2629	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1258	Total
Program Services	548	ProgramServices
Management And General	710	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	5822	Total
Management And General	5822	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Food	4358	4358
Field Trips	152	152

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1176012	Total
Program Services	980440	ProgramServices
Management And General	195572	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	51169	BOY
EOY	101329	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	59727	BOY
EOY	280236	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	17431	BOY
EOY	39290	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	71636	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	69231	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3663	BOY
EOY	2405	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	131990	BOY
EOY	423260	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	82984	BOY
EOY	106611	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1200	BOY
EOY	20000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	200000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	84184	BOY
EOY	326611	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	44143	BOY
EOY	94244	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	3663	BOY
EOY	2405	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	47806	BOY
EOY	96649	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	131990	BOY
EOY	423260	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	71636	OtherCostOrOtherBasis
Depreciation	69231	Depreciation
Book Value	2405	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2405	TotalOfBookValueLandBuildings
Total Revenue	1224855	TotalRevenue
Total Expenses	1176012	TotalExpenses
Excess Or Deficit For Year	48843	ExcessOrDeficitForYear
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	48843	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1224855	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	1224855	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	1224855	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1176012	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	1176012	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1176012	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part X:	Identifier
Return Reference	Description of Uncertain Tax Positions Under FIN 48:	ReturnReference
Explanation	The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy have analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy Company believe that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy have not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2010.	Explanation

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Pub Via Broadcast Media Expln	Cyber Village Academy does not advertise or market itself. The Academy's admissions policies, including nondiscrimination policy are published on the school's website and as such are readily available to the public.	PubViaBroadcastMediaExpln
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Govt Financial Aid Explanation	The School receives aids through the State of Minnesota for the purpose of providing educational services to its students.	GovtFinancialAidExplanation
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	David Alley	NamePerson

Field	Value	IRS element (for citing)
Relationship	Owner/President of Designs for Learning and Director for Academy	Relationship
Amount Of Transaction	217404	AmountOfTransaction
Description Of Transaction	Cyber Village Academy has contracted with Designs for Learning for accounting, payroll, audit, special education and director services.	DescriptionOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
Form 990, Part VI, Section A, line 3	The school director's duties are normally an internal function of a charter school. Cyber Village outsources these duties to Designs for Learning.
Form 990, Part VI, Section A, line 4	The bylaws of the Academy were changed in 2010 to ensure compliance with changes in MN statutes.
Form 990, Part VI, Section A, line 8b	There are no committees with the authority to act on behalf of governing body.
Form 990, Part VI, Section B, line 11	The return is reviewed and signed by the School's Director prior to filing.
Form 990, Part VI, Section B, line 12c	The Board receives training and information from MDE, Designs for Learning and MACS about required policies and procedures. Every year the board completes conflict of interest questionnaires and files them with Designs for Learning.
Form 990, Part VI, Section B, line 15b	Officers of the Board receive their regular salary whether or not they serve on the Board - in other words, Board membership or Board Officer status have no impact on salary. The school's director is not an employee, and the contract amount paid for his services was established when he was hired in August 2007 as the same amount of his predecessor, the founding director of the school, was paid as an employee. The Director prepares a school budget, including salaries and benefits budgets, which the board approves. In the past several years, because of the school's financial situation, salaries have remained flat. In the future, compensation issues might be addressed by engaging the services of an HR consultant, forming a compensation (or salary review) committee made up of a majority of non-teacher board members and/or community members.
Form 990, Part VI, Section C, line 19	The organization makes its 990 information, governing documents, conflict of interest policy and financial statements available upon request.
Form 990. Part XI, line 2c.	The Board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year.
	Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.	Related Organization Compensation:
Form 990. Part VI, Section A, line 1b:	Several members of the board are teachers at the School. Minnesota State Statute 124D.10 Subd. 4.(g) requires the board to have at least one employed or contracted teacher.