HIGHER GROUND ACADEMY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: HIGHER GROUND ACADEMY (EIN 41-1886212)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-02-27
IRS object ID: 202430589349300423
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 D
Schedule E
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-27T15:17:21-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411656121	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHLENNER WENNER & CO CPA'S PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	630 ROOSEVELT RD STE 201	AddressLine1Txt
City	ST CLOUD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56301	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	411886212	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	HIGH	BusinessNameControlTxt
Phone	6516451000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1381 MARSHALL AVE	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55104	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SAMUEL YIGZAW	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6516451000	PhoneNum
Signature	2024-02-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SAMUEL	PersonFirstNm
Person Last	YIGZAW	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	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	SHELLEY M GAETZ	PreparerPersonNm
PTIN	P00066049	PTIN
Phone	3202510286	PhoneNum
Preparation	2024-02-16	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	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	SAMUEL YIGZAW	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1381 MARSHALL AVE	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55104	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$19,189,915	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.HGACADEMY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO PREPARE STUDENTS TO BECOME SUCCESSFUL, ETHICAL, AND RESPONSIBLE CITIZENS WHO ARE READY FOR ALL THE CHALLENGES OF THE TWENTY-FIRST CENTURY. TO THAT END, STUDENTS GRADUATING FROM THE ACADEMY WILL BE COLLEGE READY, STEWARDS OF THE ENVIRONMENT, AND ETHICAL CITIZENS WHO VALUE HARD WORK, HONESTY, INTEGRITY, EQUITY, AND DIVERSITY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	108	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,467,093	PYContributionsGrantsAmt
CY Contributions Grants	$19,082,814	CYContributionsGrantsAmt
PY Program Service Revenue	$18,131,719	PYProgramServiceRevenueAmt
CY Program Service Revenue	$38,046	CYProgramServiceRevenueAmt
PY Investment Income	$926	PYInvestmentIncomeAmt
CY Investment Income	$69,055	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$19,599,738	PYTotalRevenueAmt
CY Total Revenue	$19,189,915	CYTotalRevenueAmt
PY Grants And Similar Paid	$17,350	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$32,900	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,901,836	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,659,793	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,675,253	PYOtherExpensesAmt
CY Other Expenses	$7,464,063	CYOtherExpensesAmt
PY Total Expenses	$16,627,339	PYTotalExpensesAmt
CY Total Expenses	$17,123,856	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,972,399	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,066,059	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,745,157	TotalAssetsBOYAmt
Total Assets EOY	$18,470,121	TotalAssetsEOYAmt
Total Liabilities BOY	$11,635,139	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,294,044	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,110,018	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,176,077	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PREPARE STUDENTS TO BECOME SUCCESSFUL, ETHICAL, AND RESPONSIBLE CITIZENS WHO ARE READY FOR ALL THE CHALLENGES OF THE TWENTY-FIRST CENTURY. TO THAT END, STUDENTS GRADUATING FROM THE ACADEMY WILL BE COLLEGE READY, STEWARDS OF THE ENVIRONMENT, AND ETHICAL CITIZENS WHO VALUE HARD WORK, HONESTY, INTEGRITY, EQUITY, AND DIVERSITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$12,269,366	ExpenseAmt
Revenue	$38,046	RevenueAmt
Desc	THE GOAL IS TO ENCOURAGE STUDENT'S MAXIMUM INTELLECTUAL AND LEADERSHIP DEVELOPMENT TO MEET 21ST CENTURY STANDARDS OF EDUCATION THROUGH CONCERTED PREPARATION TO PURSUE POST-SECONDARY AND POST-BACCALAUREATE STUDIES. IT IS INTENDED THAT STUDENTS GRADUATING FROM HIGHER GROUND ACADEMY WILL BE ADEQUATELY PREPARED TO ASSUME LEADERSHIP ROLES IN THEIR COMMUNITIES AND IN THEIR FIELDS OF ENDEAVOR. DURING THE FISCAL YEAR ENDED JUNE 30, 2023 THE ACADEMY SERVED AN ESTIMATED 1,048 STUDENTS.	Desc
Total Program Service Expenses	$12,269,366	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	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	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	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	26	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	108	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	6	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	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DUSTIN REEVES - CREATIVE PLANNING	PersonNm
Phone	6123577324	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3800 AMERICAN BLVD W SUITE 1000	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55431	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
SAMUEL YIGZAW
EXECUTIVE DIRECTOR	42.00	Yes (X)	$211,861	$0	$26,155
NELIYA TKACHENKO
BOARD MEMBER	42.00		$69,775	$0	$2,371	Yes (X)
DANIEL MCGRATH
CHAIR	2.00		$0	$0	$0	Yes (X)	Yes (X)
DENISE TOUSSAINT
VICE CHAIR/TREASURER	2.00		$0	$0	$0	Yes (X)	Yes (X)
BRIAN SWERINE
SECRETARY	2.00		$0	$0	$0	Yes (X)	Yes (X)
ABDIRASHID MUSE
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)
SHANNON TANGHE
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)
MARY TATE
BOARD MEMBER	2.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$281,636	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$28,526	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PRIDE TRANSPORTATION BUS SERVICE LLC
45 IVY AVENUE WEST	ST PAUL	MN	55117	TRANSPORTATION SERVICE	$1,640,330
HARRIS
909 MONTREAL CIRCLE	ST PAUL	MN	55102	MAINTENANCE AGREEMENT SERVICE	$222,594
BELLA CLEANING SERVICE LLC
2045 7TH AVENUE EAST APT 2D	ST PAUL	MN	55109	CLEANING SERVICE	$189,020
BERGANKDV OUTSOURCED SERVICES LLC
22488 CHIPPENDALE AVENUE WEST	FARMINGTON	MN	55024	FINANCIAL MANAGEMENT AND ACCOUNTING SERV	$136,768
THE SANNEH FOUNDATION
2090 CONWAY STREET	ST PAUL	MN	55119	MENTORSHIP SERVICE	$115,875

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Government Grants	$19,081,937	GovernmentGrantsAmt
All Other Contributions	$877	AllOtherContributionsAmt
Total Contributions	$19,082,814	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER PROGRAM REVENUES	611710	$24,212	$24,212
CHARGES FOR SERVICES	611710	$13,834	$13,834

Field	Value	IRS element (for citing)
Total Program Service Revenue	$38,046	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$69,055	TotalRevenueColumnAmt
Exclusion	$69,055	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,189,915	TotalRevenueColumnAmt
Related Or Exempt Func Income	$38,046	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$69,055	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	$188,763	TotalAmt
Program Services	$80,558	ProgramServicesAmt
Management And General	$108,205	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,419,786	TotalAmt
Program Services	$6,518,304	ProgramServicesAmt
Management And General	$901,482	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$497,190	TotalAmt
Program Services	$447,705	ProgramServicesAmt
Management And General	$49,485	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$980,175	TotalAmt
Program Services	$838,293	ProgramServicesAmt
Management And General	$141,882	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$573,879	TotalAmt
Program Services	$469,194	ProgramServicesAmt
Management And General	$104,685	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$14,560	TotalAmt
Program Services	$14,560	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$138,800	TotalAmt
Program Services	$138,800	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,839,912	TotalAmt
Program Services	$1,713,434	ProgramServicesAmt
Management And General	$1,126,478	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$146,728	TotalAmt
Program Services	$146,728	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,330,913	TotalAmt
Management And General	$2,330,913	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$139,906	TotalAmt
Program Services	$128,206	ProgramServicesAmt
Management And General	$11,700	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$128,258	TotalAmt
Program Services	$63,009	ProgramServicesAmt
Management And General	$65,249	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,510	TotalAmt
Management And General	$9,510	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FOOD	$733,246	$733,246
INSTRUCTIONAL SUPPLIES	$362,519	$362,519
NON-INSTRUCTIONAL SUPPL	$229,639	$229,639
REPAIRS AND MAINTENANCE	$194,726	$194,726

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$195,346	TotalAmt
Program Services	$190,445	ProgramServicesAmt
Management And General	$4,901	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,123,856	TotalAmt
Program Services	$12,269,366	ProgramServicesAmt
Management And General	$4,854,490	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,954,412	BOYAmt
EOY	$138,061	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$8,585,033	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$3,819,659	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,139,199	BOYAmt
EOY	$42,369	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$106,919	BOYAmt
EOY	$80,457	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,231,038	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$982,403	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,140,867	BOYAmt
EOY	$1,248,635	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,403,760	BOYAmt
EOY	$4,555,907	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,745,157	BOYAmt
EOY	$18,470,121	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,362,122	BOYAmt
EOY	$1,481,882	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$187,666	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,273,017	BOYAmt
EOY	$9,624,496	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,635,139	BOYAmt
EOY	$11,294,044	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	$2,392,701	BOYAmt
EOY	$6,245,040	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$1,140,867	BOYAmt
EOY	$1,060,969	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,576,450	BOYAmt
EOY	-$129,932	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,110,018	BOYAmt
EOY	$7,176,077	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,745,157	BOYAmt
EOY	$18,470,121	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,066,059	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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

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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,900	OtherCostOrOtherBasisAmt
Depreciation	$3,308	DepreciationAmt
Book Value	$33,592	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$587,494	OtherCostOrOtherBasisAmt
Depreciation	$289,515	DepreciationAmt
Book Value	$297,979	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,327,653	OtherCostOrOtherBasisAmt
Depreciation	$629,125	DepreciationAmt
Book Value	$698,528	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$278,991	OtherCostOrOtherBasisAmt
Depreciation	$60,455	DepreciationAmt
Book Value	$218,536	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,248,635	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS - PENSIONS	$3,899,342
DUE FROM BUILDING COMPANY	$656,565

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$4,555,907	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS - PENSIONS	$814,414
NET PENSION LIABILITY	$8,807,546
DUE TO BUILDING COMPANY	$2,536

Field	Value	IRS element (for citing)
Total Liability	$9,624,496	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE SCHOOL IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISIONS OF THE SCHOOL, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE SCHOOL ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE SCHOOL IS TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE SCHOOL WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE SCHOOL IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.	ExplanationTxt

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	POLICIES ARE MADE AVAILABLE UPON REQUEST AND DURING REGISTRATION.
SCHEDULE E, PART I, LINE 6	IN MINNESOTA, CHARTER SCHOOLS ARE CONSIDERED PUBLIC SCHOOLS AND, AS SUCH, RECEIVE GENERAL EDUCATION AND SPECIAL EDUCATION AIDS IN ACCORDANCE WITH MINNESOTA DEPARTMENT OF EDUCATION FUNDING FORMULAS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	SAMUEL YIGZAW	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$200,571	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$11,290	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$17,340	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$8,815	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$238,016	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS OF THE SCHOOL ARE ITS STAFF, STUDENTS AND THE FAMILIES THAT THEY SERVE ALL MEMBERS ARE ABLE TO PARTICIPATE IN ELECTION OF BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	STAFF MEMBERS EMPLOYED AT THE SCHOOL, MEMBERS OF OTHE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	AMENDMENTS TO THE BY-LAWS CAN ONLY BE MADE BY A MAJORITY VOTE OF VOTING MEMBERS AT A MEMBERSHIP MEETING.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND CONTROLLER. AFTER REIVISIONS, IF ANY, A COPY WILL BE PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW BEFORE THE FORM IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEMBERS ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT. BOARD MEMBERS ARE REMINDED PERIODICALLY OF CONFLICT OF INTEREST OBLIGATIONS, INCLUDING THE REQUIREMENT TO RECUSE FROM DISUSSION AND VOTE ON ANY ITEM THAT WOULD FALL INTO THE CONFLICT OF INTEREST CATEGORY. IF THERE WOULD BE BOARD DELIBERATIONS/DECISIONS INVOLVING A PERSON WITH A CONFLICT OF INTEREST, THE BOARD WOULD DOCUMENT THE CONFLICT AND THE AFFECTED BOARD MEMBER(S) WOULD EXCUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON THESE MATTERS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15	AN ANNUAL MARKET ANALYSIS IS USED TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR, OTHER OFFICERS, AND ALL EMPLOYEES AS PART OF THE ANNUAL BUDGETING PROCESS CONDUCTED BY THE BOARD OF DIRECTORS. THE LAST REVIEW COMPENSATION WAS DONE IN 2014 FOR TEACHERS AND THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND BY REQUEST.
FORM 990, PART IX, LINE 11G	OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,713,434. MANAGEMENT AND GENERAL EXPENSES 1,126,478. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,839,912.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	HIGHER GROUND BUILDING CO	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1381 MARSHALL AVENUE	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55104	ZIPCd

Field	Value	IRS element (for citing)
EIN	411933761	EIN
Primary Activities	LEASING BUILDING TO HIGHER GROUND ACADEMY	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12C, III-FI	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

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

Field	Value	IRS element (for citing)
Transaction Type	K	TransactionTypeTxt
Involved	$1,933,378	InvolvedAmt