TRIO WOLF CREEK DISTANCE LEARNING: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: TRIO WOLF CREEK DISTANCE LEARNING (EIN 03-0447156)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-02-09
IRS object ID: 202440409349300024
Schema version: 2022v5.0
Note: A later return for the same period supersedes this one.
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 D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-09T08:55:03-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411397419	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Abdo LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5201 Eden Ave Ste 250	AddressLine1Txt
City	Edina	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55436	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	030447156	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRIO Wolf Creek Distance Learning	BusinessNameLine1Txt
Business Name Line2	Charter School	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	TRIO	BusinessNameControlTxt
Phone	6512132901	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	29678 Karmel Ave	AddressLine1Txt
City	Chisago City	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55013	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Tracy L Quarnstrom	PersonNm
Person Title	Director	PersonTitleTxt
Phone	6512132901	PhoneNum
Signature	2024-02-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Tracy	PersonFirstNm
Person Last	Quarnstrom	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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	Steven D Anseth CPA	PreparerPersonNm
PTIN	P00552219	PTIN
Phone	9528359090	PhoneNum
Preparation	2024-01-22	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	Tracy L Quarnstrom	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	29678 Karmel Ave	AddressLine1Txt
City	Chisago City	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55013	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,858,798	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.triowolfcreek.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2002	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	To provide students with a personalized and flexible online education that will prepare them for future success.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	28	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,179,290	PYContributionsGrantsAmt
CY Contributions Grants	$2,385,335	CYContributionsGrantsAmt
PY Program Service Revenue	$6,340	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,120	CYProgramServiceRevenueAmt
PY Investment Income	$5,802	PYInvestmentIncomeAmt
CY Investment Income	$76,073	CYInvestmentIncomeAmt
PY Other Revenue	$119,148	PYOtherRevenueAmt
CY Other Revenue	$395,270	CYOtherRevenueAmt
PY Total Revenue	$2,310,580	PYTotalRevenueAmt
CY Total Revenue	$2,858,798	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	$1,383,298	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,578,505	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$615,005	PYOtherExpensesAmt
CY Other Expenses	$635,062	CYOtherExpensesAmt
PY Total Expenses	$1,998,303	PYTotalExpensesAmt
CY Total Expenses	$2,213,567	CYTotalExpensesAmt
PY Revenues Less Expenses	$312,277	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$645,231	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,904,628	TotalAssetsBOYAmt
Total Assets EOY	$3,749,127	TotalAssetsEOYAmt
Total Liabilities BOY	$2,177,006	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,376,274	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$727,622	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,372,853	NetAssetsOrFundBalancesEOYAmt
Mission	To provide students with a personalized and flexible online education that will prepare them for future success.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,941,286	ExpenseAmt
Revenue	$2,120	RevenueAmt
Desc	TRIO is an online high school serving students in grades 9-12. TRIO's mission statement is "to provide students with a pernsonalized and flexible online education that will prepare them for future success." Staff retention and steady enrollment are the hallmarks of service accomplishments for the year. Continued work on providing varying levels for support for students is also noted.	Desc
Total Program Service Expenses	$1,941,286	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	28	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	8	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	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	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
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	6512132901	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	29678 Karmel Ave	AddressLine1Txt
City	Chisago City	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55013	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Sandra Flint
Secretary/Treasurer/Learning Manager	40.00	Yes (X)	Yes (X)	$75,249	$0	$3,011
Susan Frame
Vice Chairperson	2.00	Yes (X)	Yes (X)	$700	$0	$0
Chloe Jackson
Member/Learning Manager	40.00	Yes (X)		$63,017	$0	$1,038
Jennifer Lake
Member	2.00	Yes (X)		$650	$0	$0
Lori Nelson
Member/Learning Manager	40.00	Yes (X)		$20,178	$0	$522
Gregory Paine
Member	2.00	Yes (X)		$550	$0	$0
Catherine Veith-Bruno
Member	2.00	Yes (X)		$550	$0	$0
Jeffrey Vitali
Chairperson	2.00	Yes (X)	Yes (X)	$620	$0	$0
Tracy Quarnstrom
Director	40.00		Yes (X)	$125,261	$0	$4,711
Brenda Swanson
Dean of Students	40.00		Yes (X)	$110,226	$0	$4,711

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$397,001	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,993	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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	$2,380,371	GovernmentGrantsAmt
All Other Contributions	$4,964	AllOtherContributionsAmt
Total Contributions	$2,385,335	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Other Fees from Patron	900099	$1,655	$1,655
Other Sales	900099	$465	$465

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,120	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$76,073	TotalRevenueColumnAmt
Exclusion	$76,073	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Pension Revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$395,270	TotalRevenueColumnAmt
Exclusion	$395,270	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$395,270	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,858,798	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,120	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$471,343	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	$415,246	TotalAmt
Program Services	$365,774	ProgramServicesAmt
Management And General	$49,472	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$668,331	TotalAmt
Program Services	$588,708	ProgramServicesAmt
Management And General	$79,623	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$90,970	TotalAmt
Program Services	$80,171	ProgramServicesAmt
Management And General	$10,799	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$321,930	TotalAmt
Program Services	$294,083	ProgramServicesAmt
Management And General	$27,847	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$82,028	TotalAmt
Program Services	$72,252	ProgramServicesAmt
Management And General	$9,776	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,247	TotalAmt
Management And General	$1,247	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$289,363	TotalAmt
Program Services	$223,754	ProgramServicesAmt
Management And General	$65,609	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,468	TotalAmt
Program Services	$15,988	ProgramServicesAmt
Management And General	$1,480	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,935	TotalAmt
Program Services	$8,400	ProgramServicesAmt
Management And General	$4,535	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$25,261	TotalAmt
Program Services	$25,261	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,889	TotalAmt
Program Services	$6,653	ProgramServicesAmt
Management And General	$236	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$149,547	TotalAmt
Program Services	$149,547	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,983	TotalAmt
Management And General	$15,983	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Equipment and Rentals	$54,253	$54,253
Supplies	$40,104	$37,748	$2,356
Repairs and Maintenance	$12,056	$12,056
Dues and Memberships	$6,277	$2,959	$3,318

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,679	TotalAmt
Program Services	$3,679	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,213,567	TotalAmt
Program Services	$1,941,286	ProgramServicesAmt
Management And General	$272,281	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$565,464	BOYAmt
EOY	$802,444	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,248,000	BOYAmt
EOY	$1,434,000	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$446,628	BOYAmt
EOY	$378,181	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$6,072	BOYAmt
EOY	$32,159	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$46,535	BOYAmt
EOY	$7,386	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$869,603	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$705,971	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$196,100	BOYAmt
EOY	$163,632	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$395,829	BOYAmt
EOY	$931,325	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,904,628	BOYAmt
EOY	$3,749,127	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$112,685	BOYAmt
EOY	$114,083	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$133,062	BOYAmt
EOY	$182,818	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,922	BOYAmt
EOY	$4,322	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,928,337	BOYAmt
EOY	$2,075,051	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,177,006	BOYAmt
EOY	$2,376,274	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	$401,669	BOYAmt
EOY	$1,053,822	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$325,953	BOYAmt
EOY	$319,031	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$727,622	BOYAmt
EOY	$1,372,853	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,904,628	BOYAmt
EOY	$3,749,127	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$645,231	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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 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 D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$265,595	OtherCostOrOtherBasisAmt
Depreciation	$177,674	DepreciationAmt
Book Value	$87,921	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$604,008	OtherCostOrOtherBasisAmt
Depreciation	$528,297	DepreciationAmt
Book Value	$75,711	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$163,632	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Deferred outflows	$339,035
Lease asset - building	$592,290

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$931,325	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Deferred inflows	$268,369
Pension liability	$1,207,904
Lease liability, current	$109,475
Lease liability, noncurrent	$489,303

Field	Value	IRS element (for citing)
Total Liability	$2,075,051	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,475,321	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,475,321	RevenueSubtotalAmt
Other Revenues Not Included	$383,477	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$383,477	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,858,798	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,830,090	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$383,477	OtherExpensesIncludedAmt
Expenses Not Reported	-$383,477	ExpensesNotReportedAmt
Expenses Subtotal	$2,213,567	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,213,567	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2023, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. 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 closed. No returns are currently under examination in any tax jurisdiction.
Part XI, Line 4b - Other Adjustments:	Negative pension expense reclassified as revenue 383,477.
Part XII, Line 2d - Other Adjustments:	Negative pension expense reclassified as revenue -383,477.

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	During the student registration period all students are directed to our website handbook and policies. This policy is included in those materials.
Schedule E, Part I, Line 6	The Organization receives financial aid and assistance from the Minnesota Department of Education and the U.S. Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	The Form 990 is reviewed by the Board of Directors at an open, regular school board meeting. A motion is made by the Board of Directors to approve the Form 990.
Form 990, Part VI, Section B, line 12c	The Conflict of Interest Policy is reviewed annually with the Board and is available on the TRIO website. All members of the TRIO Wolf Creek Board sign an agreement that affirms their commitment as a member of the TRIO Wolf Creek Board and states that they will comply with all federal and state laws governing academic, organizational, programmatic, and financial requirements applicable to charter schools as required by Minnesota State Statutes. Board members annually sign a statement at a regular board meeting indicating that they do not have any interests that could give rise to conflicts. If a conflict of interest is brought to the attention of the Director or any other board members, it is immediately addressed.
Form 990, Part VI, Section B, line 15	The Director is evaluated by all members of the Board. The Board Chair and the Treasurer meet with the Director to set the Director's salary and fringe benefits based on the evaluation. Comparable data from other charter schools and public schools is reviewed as a basis for the Director's contract and fringe benefits. All contracts are approved by the Board.
Form 990, Part VI, Section C, line 19	The Organization makes its governing documents, conflict of interest policy, and financial statements available on its website.
Form 990, Part IX, line 11g	Consultants: Program service expenses 44,412. Management and general expenses 65,609. Fundraising expenses 0. Total expenses 110,021. Elementary, Secondary, and Special Education Services: Program service expenses 179,342. Management and general expenses 0. Fundraising expenses 0. Total expenses 179,342.
Form 990, Part XII, Line 2c:	The process has not changed from the prior year.