ST PAUL NEIGHBORHOOD NETWORK: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ST PAUL NEIGHBORHOOD NETWORK (EIN 41-1500773)
Tax period: 2022-05-01 to 2023-04-30
Filed: 2024-02-06
IRS object ID: 202410379349301851
Schema version: 2022v5.0
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 B
Schedule C
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-06T15:26:05-06:00	ReturnTs
Tax Period End	2023-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	920370318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	REDPATH AND COMPANY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4810 WHITE BEAR PARKWAY	AddressLine1Txt
City	WHITE BEAR LAKE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55110	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411500773	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ST PAUL NEIGHBORHOOD NETWORK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STPA	BusinessNameControlTxt
Phone	6512245153	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 VANDALIA STREET 170	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	XAVIER VAZQUEZ	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6512245153	PhoneNum
Signature	2024-01-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	XAVIER	PersonFirstNm
Person Last	VAZQUEZ	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ASHLEY REHN CPA	PreparerPersonNm
PTIN	P00965922	PTIN
Phone	6514267000	PhoneNum
Preparation	2024-01-30	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	XAVIER VAZQUEZ	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 VANDALIA STREET 170	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,438,763	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPNN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1984	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	SPNN AMPLIFIES VOICES AND STORIES FROM OUR COMMUNITY AND EMPOWERS PEOPLE TO USE MEDIA AND COMMUNICATIONS TO MAKE BETTER LIVES, USE AUTHENTIC VOICE, AND BUILD COMMON UNDERSTANDING. WE ACCOMPLISH THIS MISSION BY TEACHING MEDIA AND LEADERSHIP SKILLS TO YOUTH; TRAINING ADULTS IN BASIC AND ADVANCED CAMERA, EDITING, LIGHTING, AND SOUND TECHNIQUES; PROVIDING FOUR CABLE CHANNELS PROGRAMMED WITH LOCALLY PRODUCED CONTENT; AND TEACHING DIGITAL LITERACY COURSES TO YOUTH, ADULTS, AND NEW IMMIGRANTS FROM ACROSS THE TWIN CITIES.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	49	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,688,956	PYContributionsGrantsAmt
CY Contributions Grants	$1,252,576	CYContributionsGrantsAmt
PY Program Service Revenue	$314,880	PYProgramServiceRevenueAmt
CY Program Service Revenue	$180,813	CYProgramServiceRevenueAmt
PY Investment Income	$234	PYInvestmentIncomeAmt
CY Investment Income	$2,066	CYInvestmentIncomeAmt
PY Other Revenue	$332	PYOtherRevenueAmt
CY Other Revenue	$3,308	CYOtherRevenueAmt
PY Total Revenue	$2,004,402	PYTotalRevenueAmt
CY Total Revenue	$1,438,763	CYTotalRevenueAmt
PY Grants And Similar Paid	$74,387	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$25,352	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,057,142	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,003,149	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$111,745	CYTotalFundraisingExpenseAmt
PY Other Expenses	$742,992	PYOtherExpensesAmt
CY Other Expenses	$749,435	CYOtherExpensesAmt
PY Total Expenses	$1,874,521	PYTotalExpensesAmt
CY Total Expenses	$1,777,936	CYTotalExpensesAmt
PY Revenues Less Expenses	$129,881	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$339,173	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,575,682	TotalAssetsBOYAmt
Total Assets EOY	$1,375,738	TotalAssetsEOYAmt
Total Liabilities BOY	$495,078	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$634,307	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,080,604	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$741,431	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SPNN AMPLIFIES VOICES AND STORIES FROM OUR COMMUNITY AND EMPOWERS PEOPLE TO USE MEDIA AND COMMUNICATIONS TO MAKE BETTER LIVES, USE AUTHENTIC VOICE, AND BUILD COMMON UNDERSTANDING. WE ACCOMPLISH THIS MISSION BY TEACHING MEDIA AND LEADERSHIP SKILLS TO YOUTH; TRAINING ADULTS IN BASIC AND ADVANCED CAMERA, EDITING, LIGHTING, AND SOUND TECHNIQUES; PROVIDING FOUR CABLE CHANNELS PROGRAMMED WITH LOCALLY PRODUCED CONTENT; AND TEACHING DIGITAL LITERACY COURSES TO YOUTH, ADULTS, AND NEW IMMIGRANTS FROM ACROSS THE TWIN CITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$533,658	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$121,391	RevenueAmt
Desc	COMMUNITY TECHNOLOGY EDUCATION PROJECT (CTEP) - CTEP AMERICORPS WORKS TO CLOSE THE GAP BETWEEN THOSE WHO HAVE ACCESS TO MODERN INFORMATION AND COMMUNICATION TECHNOLOGY IN THE TWIN CITIES AND THOSE WHO DON'T (THE "DIGITAL DIVIDE"). THE ONLY AMERICORPS PROGRAM IN MINNESOTA TACKLING THIS ISSUE, CTEP PLACES UP TO 35 AMERICORPS MEMBERS WITH COMMUNITY BASED ORGANIZATIONS ACROSS THE METRO AREA TO TEACH BASIC TECHNOLOGY SKILLS TO INDIVIDUALS SEEKING IMPROVED ACCESS TO SOCIAL, CIVIC, EDUCATIONAL AND ECONOMIC OPPORTUNITIES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$562,812	ExpenseAmt
Grant	$25,352	GrantAmt
Revenue	$6,739	RevenueAmt
Desc	MEDIA EDUCATION - SPNN SERVES AS THE PUBLIC AND EDUCATIONAL ACCESS FACILITY AND COMMUNITY MEDIA CENTER FOR THE CITY OF SAINT PAUL. THE TEAM OFFERS ACCESS TO EQUIPMENT, COMPUTERS, PROFESSIONAL MEDIA SOFTWARE AND TELEVISION STUDIO SPACE FOR COMMUNITY MEMBERS, EDUCATIONAL AND COMMUNITY PARTNERS AND LOCAL NONPROFIT ORGANIZATIONS TO PRODUCE MEDIA CONTENT. THE TEAM ALSO HAS DROP IN SPACE AND COHORT BASED PROGRAMS FOR OUR YOUTH.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$410,854	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$54,650	RevenueAmt
Desc	COMMUNITY PRODUCTIONS - THE SPNN COMMUNITY PRODUCTIONS TEAM HELPS EXPAND THE REACH OF NON-PROFIT ORGANIZATIONS THROUGH LOW-COST MEDIA SERVICES AND BY COVERING MANY IMPORTANT COMMUNITY ISSUES AND EVENTS THROUGH PROGRAMS PRODUCED IN-HOUSE. PRODUCING AND DISTRIBUTING HUNDREDS OF HOURS OF CONTENT A YEAR, THE SPNN COMMUNITY PRODUCTIONS TEAM CURATES 30 YEARS OF CULTURAL, CIVIC AND ARTS PROGRAMS. IN ADDITION TO PRODUCTION AND LIVE EVENT DUTIES, THIS TEAM ALSO PROGRAMS FOUR NON-COMMERCIAL CHANNELS ON THE CITY CABLE SYSTEM WITH CONTENT 24/7. CHANNELS 14 AND 15 ARE OFFERED FOR PUBLIC ACCESS AND AIR PROGRAMS PRODUCED OR SPONSORED BY LOCAL COMMUNITY MEMBERS. CHANNEL 16 IS DEDICATED TO EDUCATIONAL CONTENT PRODUCED BY THE CITY SCHOOL SYSTEM AND SPNN YOUTH. FINALLY, CHANNEL 19 IS DEDICATED TO SPNN PRODUCTIONS, WHICH COVER A WIDE VARIETY OF IMPORTANT CULTURAL, CIVIC AND INFORMATIONAL ACTIVITIES IN THE SAINT PAUL COMMUNITY.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Revenue	$1,341	RevenueAmt

Field	Value	IRS element (for citing)
Total Other Prog Srvc Revenue	$1,341	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$1,507,324	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	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	0	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	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	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	84	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	49	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	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	0	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	Yes (1)	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	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6512245153	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 VANDALIA STREET 170	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WESLEY FARROW
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MEAGAN PICK
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
SARAH REICHLING
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
PHASOUA VANG
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
ASHLEY ARAM
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
AQIULA COLLINS
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
ANGIE LYNCH
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
KYLE MAREK-SPARTZ
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
SIMONA ZAPPAS
BOARD MEMBER	0.50	Yes (X)		$0	$0	$0
ROBIN HICKMAN
AT LARGE	0.50	Yes (X)		$0	$0	$0
MARTIN LUDDEN
EXECUTIVE DIRECTOR	40.00		Yes (X)	$79,330	$0	$2,127

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$79,330	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,127	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$253,224	GovernmentGrantsAmt
All Other Contributions	$999,352	AllOtherContributionsAmt
Total Contributions	$1,252,576	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CTEP PARTNER FEES	517000	$121,283	$121,283
PRODUCTION SERVICES	517000	$27,565	$27,565
RENTAL INCOME	531190	$17,870	$17,870
EDUCATION AND TRAINING	611430	$6,180	$6,180

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,915	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,915	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$180,813	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,066	TotalRevenueColumnAmt
Exclusion	$2,066	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$3,200	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$3,200	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,200	TotalRevenueColumnAmt
Exclusion	$3,200	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$108	TotalRevenueColumnAmt
Related Or Exempt Func Income	$108	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$108	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,438,763	TotalRevenueColumnAmt
Related Or Exempt Func Income	$180,921	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,266	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$16,802	TotalAmt
Program Services	$16,802	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$8,550	TotalAmt
Program Services	$8,550	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$86,150	TotalAmt
Program Services	$34,460	ProgramServicesAmt
Management And General	$34,460	ManagementAndGeneralAmt
Fundraising	$17,230	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$726,171	TotalAmt
Program Services	$661,947	ProgramServicesAmt
Fundraising	$64,224	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,196	TotalAmt
Program Services	$5,587	ProgramServicesAmt
Fundraising	$1,609	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$123,731	TotalAmt
Program Services	$119,272	ProgramServicesAmt
Management And General	$1,670	ManagementAndGeneralAmt
Fundraising	$2,789	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$59,901	TotalAmt
Program Services	$51,659	ProgramServicesAmt
Management And General	$2,091	ManagementAndGeneralAmt
Fundraising	$6,151	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$65,652	TotalAmt
Program Services	$563	ProgramServicesAmt
Management And General	$65,089	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$163,824	TotalAmt
Program Services	$152,454	ProgramServicesAmt
Management And General	$9,879	ManagementAndGeneralAmt
Fundraising	$1,491	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$727	TotalAmt
Program Services	$382	ProgramServicesAmt
Management And General	$345	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$53,316	TotalAmt
Program Services	$44,192	ProgramServicesAmt
Management And General	$8,023	ManagementAndGeneralAmt
Fundraising	$1,101	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$301,142	TotalAmt
Program Services	$267,693	ProgramServicesAmt
Management And General	$22,665	ManagementAndGeneralAmt
Fundraising	$10,784	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,921	TotalAmt
Program Services	$1,921	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,512	TotalAmt
Program Services	$4,462	ProgramServicesAmt
Management And General	$2,006	ManagementAndGeneralAmt
Fundraising	$44	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$17,429	TotalAmt
Program Services	$14,539	ProgramServicesAmt
Management And General	$2,208	ManagementAndGeneralAmt
Fundraising	$682	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$83,711	TotalAmt
Program Services	$74,945	ProgramServicesAmt
Management And General	$5,222	ManagementAndGeneralAmt
Fundraising	$3,544	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$24,941	TotalAmt
Program Services	$22,321	ProgramServicesAmt
Management And General	$1,572	ManagementAndGeneralAmt
Fundraising	$1,048	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
EQUIPMENT RENTAL, REPAI	$17,375	$16,327	$1,048
DUES AND MEMBERSHIPS	$6,492	$5,035		$1,457
TRAINING AND DEVELOPMEN	$4,060	$4,060

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,333	TotalAmt
Program Services	$153	ProgramServicesAmt
Management And General	$2,180	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,777,936	TotalAmt
Program Services	$1,507,324	ProgramServicesAmt
Management And General	$158,867	ManagementAndGeneralAmt
Fundraising	$111,745	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$298,189	BOYAmt
EOY	$102,959	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$204,849	BOYAmt
EOY	$165,737	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$459,216	BOYAmt
EOY	$345,772	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$25,175	BOYAmt
EOY	$44,814	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$29,650	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,199,707	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$767,278	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$516,140	BOYAmt
EOY	$432,429	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$42,463	BOYAmt
EOY	$284,027	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,575,682	BOYAmt
EOY	$1,375,738	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$63,743	BOYAmt
EOY	$63,072	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$126,939	BOYAmt
EOY	$29,126	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$300,797	BOYAmt
EOY	$233,854	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,599	BOYAmt
EOY	$308,255	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$495,078	BOYAmt
EOY	$634,307	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$863,706	BOYAmt
EOY	$599,759	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$216,898	BOYAmt
EOY	$141,672	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,080,604	BOYAmt
EOY	$741,431	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,575,682	BOYAmt
EOY	$1,375,738	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$339,173	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,458,930	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,518,081	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,658,931	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,688,956	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,252,576	CurrentTaxYearAmt
Total	$7,577,474	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,458,930	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,518,081	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,658,931	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,688,956	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,252,576	CurrentTaxYearAmt
Total	$7,577,474	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$7,577,474	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,660	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,537	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$223	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$234	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,266	CurrentTaxYearAmt
Total	$10,920	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$332	CurrentTaxYearMinus1YearAmt
Current Tax Year	$108	CurrentTaxYearAmt
Total	$440	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,588,834	TotalSupportAmt
Gross Receipts Rltd Activities	$1,679,551	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99850	PublicSupportCY170Pct
Public Support PY170	0.99890	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,777,936	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,777,936	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$238,897	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$59,724	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$242,955	CurrentYearMinus3Amt
Current Year Minus2	$240,720	CurrentYearMinus2Amt
Current Year Minus1	$243,726	CurrentYearMinus1Amt
Current Year	$238,897	CurrentYearAmt
Total	$966,298	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$1,449,447	LobbyingCeilingAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$60,739	CurrentYearMinus3Amt
Current Year Minus2	$60,180	CurrentYearMinus2Amt
Current Year Minus1	$60,932	CurrentYearMinus1Amt
Current Year	$59,724	CurrentYearAmt
Total	$241,575	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$362,363	GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$766,961	OtherCostOrOtherBasisAmt
Depreciation	$382,682	DepreciationAmt
Book Value	$384,279	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$432,746	OtherCostOrOtherBasisAmt
Depreciation	$384,596	DepreciationAmt
Book Value	$48,150	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$432,429	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
UNEMPLOYMENT SERVICES TRUST - DEPOSITS	$30,186
RIGHT OF USE ASSET - LEASE	$253,841

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$284,027	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
FUNDS HELD ON BEHALF OF OTHERS	$3,599
LEASE LIABILTY	$304,656

Field	Value	IRS element (for citing)
Total Liability	$308,255	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,557,785	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$119,022	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$119,022	RevenueNotReportedAmt
Revenue Subtotal	$1,438,763	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,438,763	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,896,958	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$119,022	DonatedServicesUseFcltsAmt
Expenses Not Reported	$119,022	ExpensesNotReportedAmt
Expenses Subtotal	$1,777,936	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,777,936	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES SPNN HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD.

PARTS XI AND XII:

SPNN ADOPTED THE PROVISIONS OF ASC 842, LEASES, USING THE MODIFIED RETROSPECTIVE APPROACH WITH MAY 1, 2022, AS THE DATE OF INITIAL ADOPTION. SPNN ELECTED THE PACKAGE OF PRACTICAL EXPEDIENTS PERMITTED UNDER THE TRANSITION GUIDANCE WITHIN THE NEW STANDARD, WHICH AMONG OTHER THINGS, ALLOWED SPNN TO CARRY FORWARD THE HISTORICAL LEASE CLASSIFICATION. IN ADDITION, SPNN ELECTED THE PRACTICAL EXPEDIENT TO USE HINDSIGHT IN DETERMINING THE LEASE TERM FOR EXISTING LEASES, WHICH RESULTED IN SHORTENING THE LEASE TERMS FOR CERTAIN EXISTING LEASES. UPON IMPLEMENTATION, OPERATING LEASE RIGHT-OF-USE ASSETS INCREASED BY $357,767, OPERATING LEASE LIABILITIES INCREASED BY $425,648, AND DEFERRED RENT DECREASED BY $67,881 AS OF MAY 1, 2022. ADOPTION OF THE NEW STANDARD DID NOT MATERIALLY IMPACT SPNN'S NET INCOME AND HAD NO IMPACT ON CASH FLOWS. EFFECTIVE MAY 1, 2022, SPNN ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS UPDATE (ASU) 2020-07, NOT-FOR-PROFIT ENTITIES (TOPIC 958): PRESENTATION AND DISCLOSURES BY NOT-FOR-PROFIT ENTITIES FOR CONTRIBUTED NONFINANCIAL ASSETS. THE NEW GUIDANCE REQUIRES NONPROFIT ENTITIES TO PRESENT CONTRIBUTED NONFINANCIAL ASSETS AS A SEPARATE LINE ITEM IN THE STATEMENT OF ACTIVITIES, APART FROM CONTRIBUTIONS OF CASH OR OTHER FINANCIAL ASSETS. THE STANDARD ALSO INCREASES THE DISCLOSURE REQUIREMENTS AROUND CONTRIBUTED NONFINANCIAL ASSETS, INCLUDING DISAGGREGATING BY CATEGORY THE TYPES OF CONTRIBUTED NONFINANCIAL ASSETS A NONPROFIT ENTITY HAS RECEIVED. ADOPTION OF THIS STANDARD REQUIRED INCREASED DISCLOSURE TO CONFIRM TO THE NEW REQUIRED METHOD OF PRESENTATION.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LISTEN UP YOUTH RADIO INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	550 VANDALIA STREET SUITE 170	AddressLine1Txt
City	SAINT PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	861623276	RecipientEIN
IRC Section	IRC 501(C)(3)	IRCSectionDesc
Cash Grant	$9,654	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	SUPPORT THE ORGANIZATION IN PROVIDING YOUTH ACCESS TO RADIO AND DIGITAL MEDIA, TOOLS TO BUILD COMMUNITY THROUGH MEDIA JUSTICE AND OPPORTUNITIES TO AMPLIFY VOICE AND LEADERSHIP.	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	NONVIOLENT PEACE FORCE	GrantTypeTxt
Recipient	1	RecipientCnt
Cash Grant	$8,550	CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	AT TIMES THE BOARD DELEGATES TASKS TO THE EXECUTIVE COMMITTEE TO ACT ON ACTION THAT NEEDS TO TAKE PLACE IN BETWEEN BOARD MEETINGS. IN THIS FISCAL YEAR, THERE WERE NO INSTANCES OF THE EXECUTIVE COMMITTEE APPROVING SIGNIFICANT ACTION IN THE TIME BETWEEN BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11B	FINANCE COMMITTEE AND EXECUTIVE DIRECTOR REVIEW A DRAFT OF THE 990. UPON REVIEW, AN UPDATED DRAFT IS FORWARDED TO THE ENTIRE BOARD FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST FORMS ARE FILLED OUT EVERY JUNE AND ARE MONITORED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT/EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15A	GOVERNANCE COMMITTEE ASSIGNED BY BOARD REVIEWS COMPARABLE EXECUTIVE COMPENSATION DATA, EVALUATES JOB PERFORMANCE ON FEEDBACK FROM STAFF AND PARTNERS, REVIEWS BUDGET PARAMETERS AND MAKES RECOMMENDATION FOR FULL BOARD APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, INCLUDING ARTICLES AND BYLAWS ARE PUBLIC ARTICLES ON FILE WITH THE MN SECRETARY OF STATE. ANNUAL AUDITED FINANCIALS ARE AVAILABLE UPON REQUEST AND ARE ON FILE WITH THE MINNESOTA ATTORNEY GENERAL'S OFFICE. SPNN DOES NOT CURRENTLY MAKE ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY HAS BEEN REVIEWED BY THE MINNESOTA CHARITIES REVIEW COUNCIL.
FORM 990, PART VII, SECTION A:	EFFECTIVE IN JUNE 2023 THERE WAS A TRANSITION IN THE EXECUTIVE DIRECTOR ROLE. MARTIN LUDDEN TRANSITIONED OUT AND XAVIER VARQUEZ STEPPED INTO THE ROLE.