MINNESOTA EARLY LEARNING ACADEMY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: MINNESOTA EARLY LEARNING ACADEMY INC (EIN 46-4017902)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-04-14
IRS object ID: 202601049349300305
Schema version: 2024v5.5
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-14T02:37:40-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	471019942	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CREATIVE PLANNING TAX LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 E PARK AVE STE 300	AddressLine1Txt
City	WATERLOO	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50703	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464017902	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MINNESOTA EXCELLENCE IN LEARNING ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MINN	BusinessNameControlTxt
Phone	7632054396	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 ZANZIBAR LANE N	AddressLine1Txt
City	MAPLE GROVE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55311	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TRACI MOORE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7632054396	PhoneNum
Signature	2026-04-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHELLE M HEKEL	PreparerPersonNm
PTIN	P01440878	PTIN
Phone	3192346885	PhoneNum
Preparation	2026-04-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TRACI MOORE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 ZANZIBAR LANE N	AddressLine1Txt
City	MAPLE GROVE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55311	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,081,987	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	MELASCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	43	TotalEmployeeCnt
Total Volunteers	16	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,896,411	PYContributionsGrantsAmt
CY Contributions Grants	$4,054,642	CYContributionsGrantsAmt
PY Program Service Revenue	$12,188	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,847	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$1,657	CYInvestmentIncomeAmt
PY Other Revenue	$9,571	PYOtherRevenueAmt
CY Other Revenue	$21,841	CYOtherRevenueAmt
PY Total Revenue	$3,918,170	PYTotalRevenueAmt
CY Total Revenue	$4,081,987	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,112,292	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,050,676	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,807,538	PYOtherExpensesAmt
CY Other Expenses	$1,829,590	CYOtherExpensesAmt
PY Total Expenses	$3,919,830	PYTotalExpensesAmt
CY Total Expenses	$3,880,266	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,660	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$201,721	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,906,126	TotalAssetsBOYAmt
Total Assets EOY	$1,780,029	TotalAssetsEOYAmt
Total Liabilities BOY	$4,841,902	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,525,015	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,935,776	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,744,986	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE MINNESOTA EXCELLENCE IN LEARNING ACADEMY (MELA) IS TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES BY PROVIDING A HIGH-QUALITY LEARNING ENVIRONMENT THAT ACCELERATES ACHIEVEMENT, PERFORMANCE, AND COLLEGE-PREPAREDNESS THROUGH CAREFUL ANALYSIS OF STUDENT NEEDS AND EFFECTIVE USE OF DATA TO PERSONALIZE AND MONITOR STUDENT LEARNING. INNOVATION COMBINED WITH RESEARCH-BASED BEST PRACTICES AND STRONG SUPPORT FOR TEACHERS WILL ENSURE THAT EVERY STUDENT IN THE ACADEMY WILL BE READING BY THE END OF THIRD GRADE AND CONTINUE TO EXCEED GRADE LEVEL STANDARDS ENSURING READINESS FOR ACCELERATED WORK IN A HIGH-PERFORMING MIDDLE SCHOOL, HIGH SCHOOL, AND THE COLLEGE OF THEIR CHOICE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,360,992	ExpenseAmt
Revenue	$25,688	RevenueAmt
Desc	MINNESOTA EXCELLENCE IN LEARNING ACADEMY (MELA) IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN MAPLE GROVE, MN; SERVING STUDENTS IN PRE-KINDERGARTEN THROUGH GRADE 6. DURING FY2025 MELA SERVED 210 STUDENTS IN GRADES PREK-6.	Desc
Total Program Service Expenses	$3,360,992	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	43	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DESIGNS FOR LEARNING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6516450200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2355 MINNESOTA 36 W SUITE 200	AddressLine1Txt
City	ROSEVILLE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55113	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ISABEL RESLER
BOARD CHAIR/TEACHER	42.00	Yes (X)	Yes (X)	$39,195	$0	$6,507
MALCOLM CURRIE
VICE CHAIR/TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
OLIVIA HERMANS
SECRETARY/TEACHER	42.00	Yes (X)	Yes (X)	$66,148	$0	$8,485
TEMI NWONYE
MEMBER	2.00	Yes (X)		$0	$0	$0
KAYLA SANDGREN
MEMBER (FEB 2025 - MAY 2025)	2.00	Yes (X)		$0	$0	$0
TRACI MOORE
EXECUTIVE DIRECTOR	42.00		Yes (X)	$99,468	$0	$8,704

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$204,811	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$23,696	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
4MATIV TECHNOLOGIES INC
959 DAYTON AVE	ST PAUL	MN	55104	TRANSPORTATION	$685,042
DONE RIGHT FOOD SERVICES INC
PO BOX 21153	COLUMBIA HEIGHTS	MN	55421	FOOD SERVICE	$262,549
CLIFTONLARSONALLEN LLP
220 S 6TH STREET STE 300	MINNEAPOLIS	MN	55402	FINANCIAL MANAGEMENT	$104,871

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$4,053,043	GovernmentGrantsAmt
All Other Contributions	$1,599	AllOtherContributionsAmt
Total Contributions	$4,054,642	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEDICAL ASSISTANCE	Desc
Business	611110	BusinessCd
Total Revenue Column	$3,847	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,847	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,847	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,657	TotalRevenueColumnAmt
Exclusion	$1,657	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$21,841	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,841	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$21,841	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,081,987	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,688	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,657	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$251,903	TotalAmt
Program Services	$144,157	ProgramServicesAmt
Management And General	$107,746	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,447,237	TotalAmt
Program Services	$1,286,862	ProgramServicesAmt
Management And General	$160,375	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$94,068	TotalAmt
Program Services	$78,594	ProgramServicesAmt
Management And General	$15,474	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$151,129	TotalAmt
Program Services	$137,622	ProgramServicesAmt
Management And General	$13,507	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$106,339	TotalAmt
Program Services	$85,921	ProgramServicesAmt
Management And General	$20,418	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$101,702	TotalAmt
Management And General	$101,702	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,041,064	TotalAmt
Program Services	$1,006,114	ProgramServicesAmt
Management And General	$34,950	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,119	TotalAmt
Program Services	$23,145	ProgramServicesAmt
Management And General	$19,974	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$30,748	TotalAmt
Program Services	$8,396	ProgramServicesAmt
Management And General	$22,352	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$88,196	TotalAmt
Program Services	$88,196	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,235	TotalAmt
Program Services	$2,235	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$21,622	TotalAmt
Program Services	$16,048	ProgramServicesAmt
Management And General	$5,574	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$365,253	TotalAmt
Program Services	$362,910	ProgramServicesAmt
Management And General	$2,343	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$21,278	TotalAmt
Program Services	$21,278	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EQUIPMENT PURCHASES	$95,842	$95,842
DUES & MEMBERSHIPS	$16,116	$1,257	$14,859
SUPPLIES	$2,415	$2,415

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,880,266	TotalAmt
Program Services	$3,360,992	ProgramServicesAmt
Management And General	$519,274	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$286,228	BOYAmt
EOY	$171,899	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$792,584	BOYAmt
EOY	$299,368	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$85,335	BOYAmt
EOY	$94,680	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$181,603	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$149,803	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$42,953	BOYAmt
EOY	$31,800	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,699,026	BOYAmt
EOY	$1,182,282	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,906,126	BOYAmt
EOY	$1,780,029	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$865,139	BOYAmt
EOY	$352,226	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$312,179	BOYAmt
EOY	$125,703	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,664,584	BOYAmt
EOY	$3,047,086	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,841,902	BOYAmt
EOY	$3,525,015	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$1,935,776	BOYAmt
EOY	-$1,744,986	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,935,776	BOYAmt
EOY	-$1,744,986	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,906,126	BOYAmt
EOY	$1,780,029	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$201,721	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$35,288	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$24,357	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$181,603	OtherCostOrOtherBasisAmt
Depreciation	$149,803	DepreciationAmt
Book Value	$31,800	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,800	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS RELATED TO PENSIONS	$474,082
RIGHT OF USE ASSETS	$708,200

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,182,282	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$1,399,561
DEFERRED INFLOWS RELATED TO PENSIONS	$486,747
RIGHT OF USE LIABILITIES	$1,160,778

Field	Value	IRS element (for citing)
Total Liability	$3,047,086	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,128,777	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$46,790	OtherRevenueAmt
Revenue Not Reported	$46,790	RevenueNotReportedAmt
Revenue Subtotal	$4,081,987	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,081,987	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,902,699	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$22,433	OtherExpensesIncludedAmt
Expenses Not Reported	$22,433	ExpensesNotReportedAmt
Expenses Subtotal	$3,880,266	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,880,266	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	PENSION INCOME 46,790.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	PENSION EXPENSES 22,433.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE NONDISCRIMINATORY POLICY AS WELL AS A BULLY PROHIBITION AND UNIFORM POLICY ARE ALL AVAILABLE DURING THE OPEN HOUSES.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	AT AN ANNUAL MEETING OR ANY SPECIAL MEETING PROPERLY CALLED, PARENTS AND EMPLOYEES OF THE ACADEMY SHALL BE PERMITTED TO VOTE TO ELECT DIRECTORS. MEMBERS OF THE ACADEMY HAVING THE RIGHT TO ELECT DIRECTORS, SHALL ELECT THE DIRECTORS IN ACCORD WITH THE OUTCOME OF VOTING BY THE PARENTS, GUARDIANS AND STAFF EMPLOYED BY THE ACADEMY.
FORM 990, PART VI, SECTION B, LINE 11B	THE SCHOOL MEETS WITH THEIR FINANCIAL MANAGER AND WALKS THROUGH THE DRAFT 990 AND THEN IT IS PRESENTED TO THE BOARD. THE FINANCIAL MANAGER AND DIRECTOR OF OPERATIONS WALK THROUGH THE SIGNIFICANT PIECES OF THE 990 AND THEN THE BOARD APPROVES THE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15	COMPARABLE SALARY DATA FROM SIMILAR SCHOOLS IN THE AREA IS COMPILED. THE SALARY SCHEDULE IS THEN PRESENTED TO THE BOARD AS PART OF THE BUDGET PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	MELA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART VII, SECTION A:	RELATED BOARD MEMBERS: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. OLIVIA HERMANS AND ISABEL RESLER ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS.
FORM 990, PART IX, LINE 11G	OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 168,732. MANAGEMENT AND GENERAL EXPENSES 34,950. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 203,682. TRANSPORTATION: PROGRAM SERVICE EXPENSES 626,190. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 626,190. FOOD SERVICE: PROGRAM SERVICE EXPENSES 211,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,192.
FORM 990, PART X, LINE 25:	PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.
FORM 990, PART XI, LINE 9:	PENSION LIABILITY ADJUSTMENT 24,357.