ART AND SCIENCE ACADEMY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ART AND SCIENCE ACADEMY INC (EIN 46-1249634)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-15
IRS object ID: 202411369349300806
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 D
Schedule E
Schedule G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-15T00:17:53-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 PARK AVE S	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	461249634	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ART AND SCIENCE ACADEMY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ARTA	BusinessNameControlTxt
Phone	7634440342	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	903 6TH AVE COURT NE	AddressLine1Txt
City	ISANTI	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55040	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERTA PROVOST	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	7634440342	PhoneNum
Signature	2024-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ROBERTA	PersonFirstNm
Person Last	PROVOST	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	MARIE A PRIMUS CPA	PreparerPersonNm
PTIN	P01272184	PTIN
Phone	3202517010	PhoneNum
Preparation	2024-05-13	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	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	ROBERTA PROVOST	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	903 6TH AVE COURT NE	AddressLine1Txt
City	ISANTI	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55040	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,000,968	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	ARTANDSCIENCEACADEMY.K12.MN.US	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	SEE PART III, LINE 1.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	87	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,220,971	PYContributionsGrantsAmt
CY Contributions Grants	$4,789,486	CYContributionsGrantsAmt
PY Program Service Revenue	$108,928	PYProgramServiceRevenueAmt
CY Program Service Revenue	$137,206	CYProgramServiceRevenueAmt
PY Investment Income	$1,138	PYInvestmentIncomeAmt
CY Investment Income	$1,657	CYInvestmentIncomeAmt
PY Other Revenue	$15,637	PYOtherRevenueAmt
CY Other Revenue	$50,790	CYOtherRevenueAmt
PY Total Revenue	$5,346,674	PYTotalRevenueAmt
CY Total Revenue	$4,979,139	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	$3,052,336	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,781,032	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,691,881	PYOtherExpensesAmt
CY Other Expenses	$1,716,492	CYOtherExpensesAmt
PY Total Expenses	$4,744,217	PYTotalExpensesAmt
CY Total Expenses	$4,497,524	CYTotalExpensesAmt
PY Revenues Less Expenses	$602,457	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$481,615	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,569,592	TotalAssetsBOYAmt
Total Assets EOY	$3,872,235	TotalAssetsEOYAmt
Total Liabilities BOY	$4,799,864	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,231,163	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,230,272	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$358,928	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF ASA IS TO PROVIDE OUTSTANDING ARTISTIC AND SCIENTIFIC PROGRAMS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,740,703	ExpenseAmt
Revenue	$194,743	RevenueAmt
Desc	ART & SCIENCE ACADEMY IS A COMPREHENSIVE TUITION-FREE PUBLIC SCHOOL OFFERING A RIGOROUS ACADEMIC PROGRAM WHILE INTEGRATING THE VISUAL AND PERFORMING ARTS INTO EACH AND EVERY SCHOOL DAY.OPEN TO ALL K-8 STUDENTS, ART & SCIENCE ACADEMY IS A UNIQUE LEARNING ENVIRONMENT WHERE DEDICATED TEACHERS INSPIRE STUDENTS TO REALIZE THEIR POTENTIAL AS INDIVIDUALS, AS STUDENTS, AS ARTISTS, AND AS MEMBERS OF A LOCAL AND GLOBAL COMMUNITY. STUDENTS LEARN IN SMALL CLASSES AND RECEIVE ALL NECESSARY ACADEMIC SUPPORT.	Desc
Total Program Service Expenses	$3,740,703	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	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	Yes (1)	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	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	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	87	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	4	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	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	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

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Phone	8662732848	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	150 S 5TH ST STE 2000	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55402	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROBERTA PROVOST
CHAIR - PARENT	5.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
NATE SEVERSON
TREASURER - TEACHER	41.00	0.00	Yes (X)	Yes (X)	$42,427	$0	$10,802
JOHN BOOTH
MEMBER - COMMUNITY	1.00	1.00	Yes (X)		$0	$0	$0
KARA DAHL
SECRETARY - TEACHER	41.00	0.00	Yes (X)	Yes (X)	$48,845	$0	$14,703
ADAM SCHORER
MEMBER - PARENT	1.00	1.00	Yes (X)		$0	$0	$0
CARMEL LEASURE
MEMBER - TEACHER	41.00	0.00	Yes (X)		$22,100	$0	$31,667
CHRISTY FLASPETER
MEMBER - PARENT	1.00	0.00	Yes (X)		$0	$0	$0
PAULA FOLEY
EXECUTIVE DIRECTOR	40.00	0.00		Yes (X)	$19,840	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$133,212	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$57,172	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
A CHANCE TO GROW
1800 SECOND STREET NE	MINNEAPOLIS	MN	55418	SPEECH SERVICES	$167,777
TRIO COMMUNITY MEALS
300 S TRYON STREET SUITE 400	CHARLOTTE	NC	28202	FOOD SERVICE	$114,029

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Fundraising	$17,102	FundraisingAmt
Government Grants	$4,752,012	GovernmentGrantsAmt
All Other Contributions	$20,372	AllOtherContributionsAmt
Total Contributions	$4,789,486	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL CARE	611600	$58,769	$58,769
FOOD SALES TO PUPILS	611600	$31,764	$31,764
MEDICAL ASSISTANCE	611710	$28,805	$28,805
FEES FROM PATRONS	611600	$17,868	$17,868

Field	Value	IRS element (for citing)
Total Program Service Revenue	$137,206	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

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

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$397	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	$397	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$397	TotalRevenueColumnAmt
Exclusion	$397	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$17,102	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$6,889	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$6,889	TotalRevenueColumnAmt
Exclusion	-$6,889	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$14,685	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$14,940	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$255	TotalRevenueColumnAmt
Exclusion	-$255	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$57,537	TotalRevenueColumnAmt
Related Or Exempt Func Income	$57,537	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$57,537	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,979,139	TotalRevenueColumnAmt
Related Or Exempt Func Income	$194,743	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$5,090	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	$152,020	TotalAmt
Program Services	$152,020	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,094,844	TotalAmt
Program Services	$1,758,061	ProgramServicesAmt
Management And General	$336,783	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$186,275	TotalAmt
Program Services	$157,514	ProgramServicesAmt
Management And General	$28,761	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$171,787	TotalAmt
Program Services	$128,078	ProgramServicesAmt
Management And General	$43,709	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$176,106	TotalAmt
Program Services	$143,002	ProgramServicesAmt
Management And General	$33,104	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$97,280	TotalAmt
Management And General	$97,280	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,804	TotalAmt
Management And General	$3,804	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$114,920	TotalAmt
Management And General	$114,920	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$557,276	TotalAmt
Program Services	$541,779	ProgramServicesAmt
Management And General	$15,497	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$88,381	TotalAmt
Program Services	$83,109	ProgramServicesAmt
Management And General	$5,272	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$73,585	TotalAmt
Program Services	$31,159	ProgramServicesAmt
Management And General	$42,426	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$591,634	TotalAmt
Program Services	$591,584	ProgramServicesAmt
Management And General	$50	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,297	TotalAmt
Program Services	$11,574	ProgramServicesAmt
Management And General	$2,723	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,956	TotalAmt
Program Services	$2,956	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$65,359	TotalAmt
Program Services	$63,159	ProgramServicesAmt
Management And General	$2,200	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$23,462	TotalAmt
Program Services	$23,462	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DUES & MEMBERSHIPS	$30,089	$687	$29,402
INSTRUCTIONAL SUPPLIES	$29,100	$29,100
EQUIPMENT RENTAL & MAIN	$20,192	$20,192
FIELD TRIPS	$3,267	$3,267

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$890	TotalAmt
Management And General	$890	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,497,524	TotalAmt
Program Services	$3,740,703	ProgramServicesAmt
Management And General	$756,821	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

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

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,021,254	BOYAmt
EOY	$1,975,829	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$843,509	BOYAmt
EOY	$382,681	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$32,451	BOYAmt
EOY	$33,837	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$572,597	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$276,392	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$261,510	BOYAmt
EOY	$296,205	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,410,868	BOYAmt
EOY	$1,183,683	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,569,592	BOYAmt
EOY	$3,872,235	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$327,981	BOYAmt
EOY	$381,004	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,961	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$53,567	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,469,922	BOYAmt
EOY	$3,796,592	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,799,864	BOYAmt
EOY	$4,231,163	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	-$1,491,781	BOYAmt
EOY	-$62,723	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$261,509	BOYAmt
EOY	-$296,205	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,230,272	BOYAmt
EOY	-$358,928	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,569,592	BOYAmt
EOY	$3,872,235	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$481,615	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$389,729	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	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$143,970	OtherCostOrOtherBasisAmt
Depreciation	$53,757	DepreciationAmt
Book Value	$90,213	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$428,627	OtherCostOrOtherBasisAmt
Depreciation	$222,635	DepreciationAmt
Book Value	$205,992	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$296,205	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED PENSION OUTFLOWS	$1,163,589
DUE FROM BUILDING COMPANY	$20,094

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,183,683	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$3,011,734
DEFERRED PENSION INFLOWS	$752,399
COMPENSATED ABSENCES	$32,459

Field	Value	IRS element (for citing)
Total Liability	$3,796,592	TotalLiabilityAmt

Schedule E IRS990ScheduleE

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

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE POLICY IS COMMUNICATED IN ALL SOLICITATIONS AND REGISTRATION MATERIALS.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	APEX	Event1Nm
Gross Receipts Event1	$17,102	GrossReceiptsEvent1Amt
Charitable Contri Event1	$17,102	CharitableContriEvent1Amt
Other Direct Expenses Event1	$6,889	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$17,102	GrossReceiptsTotalAmt
Charitable Contributions Tot	$17,102	CharitableContributionsTotAmt
Oth Direct Expnss Total Events	$6,889	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$6,889	DirectExpenseSummaryEventsAmt
Net Income Summary	-$6,889	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ACADEMY'S MEMBERS INCLUDE CURRENT STAFF MEMBER AT THE CHARTER SCHOOL AND ALL PARENTS/GUARDIANS OF CHILDREN ENROLLED AT THE SCHOOL (ONE VOTE PER HOUSEHOLD).
FORM 990, PART VI, SECTION A, LINE 7A	THE ACADEMY'S MEMBERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE ACADEMY'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8B	THE ACADEMY DOES NOT HAVE ANY COMMITTEES WHO HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE BOARD CHAIR AND THE PUBLIC DISCLOSURE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ANY POTENTIAL CONFLICT OF INTERESTS ARE DISCLOSED PRIOR TO ENGAGING OR ENTERING INTO A CONTRACT FOR THE SCHOOL. ALL BOARD MEMBERS AND STAFF MUST FOLLOW THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE SCHOOL USES A REVIEW PROCESS OF OTHER AREA DISTRICT SCHOOLS IN DETERMINING THE SALARY COMPENSATION FOR THE EMPLOYEE OF THE DISTRICT. THIS INCLUDES THE USE OF A LOCAL DISTRICT'S TEACHER SALARY MATRIX TO HELP DETERMINE A COMPETITIVE RATE OF PAY. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED ON COMPARABLE SALARIES OF OTHER CHARTER SCHOOLS AS WELL AS LOCAL PUBLIC SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19	THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART VII, SECTION A:	RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. NATE SEVERSON, KARA DAHL, AND CARMEL LEASURE ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS A TEACHERS.
FORM 990, PART IX, LINE 11G	MISC CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 415,686. MANAGEMENT AND GENERAL EXPENSES 15,497. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 431,183. FOOD SERVICE: PROGRAM SERVICE EXPENSES 111,447. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,447. TRANSPORTATION: PROGRAM SERVICE EXPENSES 14,646. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,646.
FORM 990, PART X, LINE 25:	PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.
FORM 990, PART XI, LINE 9:	GASB 68 - PENSION ADJUSTMENT 389,729.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ABC BUILDING SERVICES	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1005 7TH AVE NE	AddressLine1Txt
City	ISANTI	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55040	ZIPCd

Field	Value	IRS element (for citing)
EIN	850879327	EIN
Primary Activities	BUILDING COMPANY	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ART AND SCIENCE ACADEMY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	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	Yes (1)	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	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ABC BUILDING SERVICES
K	$504,972	LEASE AGREEMENT
ABC BUILDING SERVICES
E	$20,094	ENDING BALANCE