PHOENIX ACADEMY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PHOENIX ACADEMY (EIN 81-2964842)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-04-20
IRS object ID: 202611109349301406
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	2026-04-20T14:57:58-05:00	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	812964842	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PHOENIX ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PHOE	BusinessNameControlTxt
Phone	6512370656	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	38460 LINCOLN TRAIL SUITE 1	AddressLine1Txt
City	NORTH BRANCH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55056	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES GAGNER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6512370656	PhoneNum
Signature	2026-04-16	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	2026-04-16	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	JAMES GAGNER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	38460 LINCOLN TRAIL SUITE 1	AddressLine1Txt
City	NORTH BRANCH	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55056	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,581,839	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.PHXACADEMYCHARTERSCHOOL.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2017	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	OFFER A CURRICULUM THAT IS MORE EXPERIENTIAL AND PERSONALLY APPEALING TO STUDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	51	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,067,795	PYContributionsGrantsAmt
CY Contributions Grants	$2,526,218	CYContributionsGrantsAmt
PY Program Service Revenue	$30,693	PYProgramServiceRevenueAmt
CY Program Service Revenue	$43,745	CYProgramServiceRevenueAmt
PY Investment Income	$6,298	PYInvestmentIncomeAmt
CY Investment Income	$11,026	CYInvestmentIncomeAmt
PY Other Revenue	$1,975	PYOtherRevenueAmt
CY Other Revenue	-$325	CYOtherRevenueAmt
PY Total Revenue	$2,106,761	PYTotalRevenueAmt
CY Total Revenue	$2,580,664	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	$1,150,995	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,389,041	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$820,592	PYOtherExpensesAmt
CY Other Expenses	$872,607	CYOtherExpensesAmt
PY Total Expenses	$1,971,587	PYTotalExpensesAmt
CY Total Expenses	$2,261,648	CYTotalExpensesAmt
PY Revenues Less Expenses	$135,174	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$319,016	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,366,408	TotalAssetsBOYAmt
Total Assets EOY	$1,493,561	TotalAssetsEOYAmt
Total Liabilities BOY	$1,358,945	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,125,885	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,463	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$367,676	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PHOENIX ACADEMY OF ART AND SCIENCE SCHOOL PROGRAM HAS BEEN DEVELOPED ON RESEARCH- BACKED FOUNDATIONAL TEACHING AND LEARNING PRACTICES AND WITH THE INTENT OF OFFERING A CURRICULUM THAT IS MORE EXPERIENTIAL AND PERSONALLY APPEALING TO STUDENTS. PHOENIX ACADEMY IS A COMPREHENSIVE TUITION-FREE PUBLIC K-8 SCHOOL OFFERING A RIGOROUS ACADEMIC PROGRAM WHILE INTEGRATING THE VISUAL AND PERFORMING ARTS. PHOENIX ACADEMY IS A UNIQUE LEARNING ENVIRONMENT WITH SMALLER CLASSROOMS, LOWER STUDENT TO TEACHER RATIOS, AND A HANDS-ON APPROACH TO TEACHING AND LEARNING. PHOENIX ACADEMY STUDENTS RECEIVE ALL NECESSARY ACADEMIC SUPPORT, AND PARTICIPATE IN ADVANCED LEARNING OPPORTUNITIES DURING ENRICHMENT HOUR CLASSES THAT TAKE PLACE EACH SEMESTER OR TRIMESTER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,821,091	ExpenseAmt
Revenue	$44,515	RevenueAmt
Desc	THE PHOENIX ACADEMY OF ART AND SCIENCE IS A PUBLIC CHARTER SCHOOL THAT IS TUITION FREE AND SERVES STUDENTS IN GRADES K-6. THE PHOENIX ACADEMY OF ART AND SCIENCE HAS AN EMPHASIS IN ART AND SCIENCE TO ENHANCE THE OVERALL LEARNING EXPERIENCE OF THE STUDENTS AND DEVELOP MORE CREATIVE AND WELL-ROUNDED STUDENTS. DURING FY2025 THERE WERE 157 STUDENTS ENROLLED.	Desc
Total Program Service Expenses	$1,821,091	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	Yes (1)	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	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	51	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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	WhistleblowerPolicyInd
Document Retention Policy	0	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	CREATIVE PLANNING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9525636800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3800 AMERICAN BLVD WEST SUITE 1000	AddressLine1Txt
City	BLOOMINGTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554314420	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WENDY LEVESSEUR
BOARD CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
MISSY CONSIDINE
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARY LINDQUIST
FINANCE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
LYNETTE PEGO
MEMBER/TEACHER	41.00	Yes (X)		$37,864	$0	$20,173
JESSICA BEUNING
MEMBER/TEACHER	41.00	Yes (X)		$44,179	$0	$6,735
CRAIG WORTMAN
MEMBER	1.00	Yes (X)		$0	$0	$0
TARAN LEIGHT
MEMBER	1.00	Yes (X)		$0	$0	$0
JAMES GAGNER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$100,688	$0	$9,184

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$182,731	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$36,092	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2233 UNIVERSITY AVE W SUITE 450	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Field	Value	IRS element (for citing)
Services	EDUCATION CONSULTING SERVICES	ServicesDesc
Compensation	$120,303	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,521,879	GovernmentGrantsAmt
All Other Contributions	$4,339	AllOtherContributionsAmt
Total Contributions	$2,526,218	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	FEES FROM PATRONS	Desc
Business	611600	BusinessCd
Total Revenue Column	$43,741	TotalRevenueColumnAmt
Related Or Exempt Func Income	$43,741	RelatedOrExemptFuncIncomeAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$43,745	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,026	TotalRevenueColumnAmt
Exclusion	$11,026	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$80	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,175	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,095	TotalRevenueColumnAmt
Exclusion	-$1,095	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC. REVENUES	Desc
Business	611600	BusinessCd
Total Revenue Column	$770	TotalRevenueColumnAmt
Related Or Exempt Func Income	$770	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$770	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,580,664	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,515	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$9,931	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	$226,160	TotalAmt
Program Services	$113,797	ProgramServicesAmt
Management And General	$112,363	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$965,098	TotalAmt
Program Services	$914,338	ProgramServicesAmt
Management And General	$50,760	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$74,827	TotalAmt
Program Services	$73,347	ProgramServicesAmt
Management And General	$1,480	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$43,308	TotalAmt
Program Services	$26,465	ProgramServicesAmt
Management And General	$16,843	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$79,648	TotalAmt
Program Services	$70,255	ProgramServicesAmt
Management And General	$9,393	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,140	TotalAmt
Management And General	$1,140	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$82,409	TotalAmt
Management And General	$82,409	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$356,786	TotalAmt
Program Services	$257,426	ProgramServicesAmt
Management And General	$99,360	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,444	TotalAmt
Program Services	$3,841	ProgramServicesAmt
Management And General	$9,603	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$60,430	TotalAmt
Program Services	$34,493	ProgramServicesAmt
Management And General	$25,937	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$261,313	TotalAmt
Program Services	$261,313	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,415	TotalAmt
Program Services	$5,298	ProgramServicesAmt
Management And General	$2,117	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,402	TotalAmt
Program Services	$5,402	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$14,845	TotalAmt
Program Services	$3,180	ProgramServicesAmt
Management And General	$11,665	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTIONAL SUPPLIES	$35,688	$35,688
DUES & MEMBERSHIPS	$18,988	$1,501	$17,487
EQUIP. PURCHASES	$8,862	$8,862
FIELD TRIPS	$5,885	$5,885

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,261,648	TotalAmt
Program Services	$1,821,091	ProgramServicesAmt
Management And General	$440,557	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	$579,796	BOYAmt
EOY	$904,991	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$273,634	BOYAmt
EOY	$338,729	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,835	BOYAmt
EOY	$27,796	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$69,335	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$45,854	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$28,883	BOYAmt
EOY	$23,481	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$475,260	BOYAmt
EOY	$198,564	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,366,408	BOYAmt
EOY	$1,493,561	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$106,529	BOYAmt
EOY	$185,973	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,252,416	BOYAmt
EOY	$939,912	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,358,945	BOYAmt
EOY	$1,125,885	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	$7,463	BOYAmt
EOY	$367,676	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,463	BOYAmt
EOY	$367,676	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,366,408	BOYAmt
EOY	$1,493,561	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$319,016	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$41,197	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	$69,335	OtherCostOrOtherBasisAmt
Depreciation	$45,854	DepreciationAmt
Book Value	$23,481	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$23,481	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRRED OUTFLOWS - PENSION	Desc
Book Value	$198,564	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$198,564	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
NET PENSION LIABILITIES	$705,669
DEFERRED INFLOWS - PENSION	$234,243

Field	Value	IRS element (for citing)
Total Liability	$939,912	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,605,669	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$25,005	OtherRevenueAmt
Revenue Not Reported	$25,005	RevenueNotReportedAmt
Revenue Subtotal	$2,580,664	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,580,664	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,245,456	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$16,192	OtherExpensesIncludedAmt
Expenses Not Reported	-$16,192	ExpensesNotReportedAmt
Expenses Subtotal	$2,261,648	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,261,648	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILIAR STATE INCOME TAX LAWS. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE CHARTER SCHOOL QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE ORGANIZATION HAS EVALUATED AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025. THE CHARTER SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE OPEN AND ALL OTHERS ARE CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	GASB 68 PENSIONS 25,005.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	GASB 68 PENSIONS -16,192.

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 POLICY IS COMMUNICATED IN ALL SOLICITATIONS AND REGISTRATION MATERIALS.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVED 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	ANY STAFF MEMBERS WHO ARE EMPLOYED AT THE SCHOOL, INCLUDING LICENSED TEACHERS PROVIDING INSTRUCTION UNDER A COOPERATIVE, AND ALL PARENTS/GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL MAY VOTE IN THE ELECTION OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR TO FILING THE FORM 990, THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE WILL CONDUCT A DETAILED REVIEW OF THE 990. THE FULL BOARD WILL RECEIVE A PUBLIC DISCLOSURE COPY OF THE 990.
FORM 990, PART VI, SECTION B, LINE 12C	THE SCHOOL BOARD WILL ASK AT THE BEGINNING OF EACH BOARD MEETING IF ANY MEMBERS HAVE A CONFLICT OF INTEREST WITH ANY OF THE AGENDA ITEMS OF THE MEETING.
FORM 990, PART VI, SECTION B, LINE 15	THE STARTING COMPENSATION OF THE EXECUTIVE DIRECTOR WAS/IS DETERMINED BASED UPON A COMPARISON OF SALARY AND BENEFITS OFFERED FOR SIMILAR POSITIONS AT CHARTER SCHOOLS IN THE REGION. OTHER CONSIDERATIONS IN MAKING THE INITIAL DETERMINATION ARE EDUCATION, EXPERIENCE, AND SKILLS OF THE EXECUTIVE DIRECTOR. FOR ANNUAL SALARY ADJUSTMENTS, THE PERCENTAGE OF INCREASE IS IN ALIGNMENT WITH OTHER STAFF INCREASES AS DETERMINED IN THE ANNUAL BUDGET PROCESS AND THE AMOUNT OF MDE GENERAL AID. ALL SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. LYNETTE PEGO AND JESSICA BEUNING ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR SERVICES AS TEACHERS.
FORM 990, PART IX, LINE 11G	MISC. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 168,135. MANAGEMENT AND GENERAL EXPENSES 99,360. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 267,495. FOOD SERVICES: PROGRAM SERVICE EXPENSES 83,219. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,219. TRANSPORTATION: PROGRAM SERVICE EXPENSES 6,072. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,072.
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:	GASB 68 - PENSION ADJUSTMENT 41,197.