ROCHESTER MATH & SCIENCE ACADEMY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ROCHESTER MATH & SCIENCE ACADEMY (EIN 87-0732808)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-14
IRS object ID: 202441359349310304
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-14T15:24:29-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 S 6TH STREET SUITE 300	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55402	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	870732808	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROCHESTER MATH AND SCIENCE ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROCH	BusinessNameControlTxt
Phone	5072525995	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 16TH STREET SW	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55902	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ABDIFITAH SHEKH	PersonNm
Person Title	CO-DIRECTOR/BUSINESS MANAGER M.ED	PersonTitleTxt
Phone	5072525995	PhoneNum
Signature	2024-05-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ABDIFITAH	PersonFirstNm
Person Last	SHEKH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANN NEIL	PreparerPersonNm
PTIN	P01817922	PTIN
Phone	6123764500	PhoneNum
Preparation	2024-05-14	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	ABDIFITAH SHEKH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 16TH STREET SW	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55902	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,932,342	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WWW.RMSACADEMY.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF THE SCHOOL IS TO MAXIMIZE OPPORTUNITIES FOR CHILDREN THROUGH EDUCATIONAL INNOVATION THAT WILL ENSURE THEIR FULL DEVELOPMENT AS HEALTHY AND POSITIVE CONTRIBUTORS TO THE GREATER COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	118	TotalEmployeeCnt
Total Volunteers	35	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,870,658	PYContributionsGrantsAmt
CY Contributions Grants	$8,895,704	CYContributionsGrantsAmt
PY Program Service Revenue	$50,000	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$1,367	PYInvestmentIncomeAmt
CY Investment Income	$24,546	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$6,540	CYOtherRevenueAmt
PY Total Revenue	$8,922,025	PYTotalRevenueAmt
CY Total Revenue	$8,926,790	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	$4,752,423	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,919,269	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,078,824	PYOtherExpensesAmt
CY Other Expenses	$4,529,696	CYOtherExpensesAmt
PY Total Expenses	$7,831,247	PYTotalExpensesAmt
CY Total Expenses	$9,448,965	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,090,778	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$522,175	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,494,562	TotalAssetsBOYAmt
Total Assets EOY	$7,395,764	TotalAssetsEOYAmt
Total Liabilities BOY	$6,064,818	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,131,995	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$429,744	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$263,769	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF THE SCHOOL IS TO MAXIMIZE OPPORTUNITIES FOR CHILDREN THROUGH EDUCATIONAL INNOVATION THAT WILL ENSURE THEIR FULL DEVELOPMENT AS HEALTHY AND POSITIVE CONTRIBUTORS TO THE GREATER COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,546,804	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$0	RevenueAmt
Desc	ROCHESTER MATH & SCIENCE ACADEMY IS A RESULTSORIENTED CHARTER SCHOOL. THE SCHOOL'S VISION IS TO MEET THE DISTINCT NEEDS OF OUR NEWLY ARRIVED STUDENT POPULATION. THE SCHOOL WILL CREATE A SUPPORTIVE FAMILY TEACHING COMMUNITY THAT UTILIZES SHARED IDEAS, GOALS, AND EXPERIENCES AS A MAJOR TOOL FOR FOSTERING A COMPREHENSIVE AND CHALLENGING EDUCATION. THE VISION IS TO MEET THE DISTINCT NEEDS OF ROCHESTER'S DIVERSE STUDENT POPULATION.	Desc
Total Program Service Expenses	$8,546,804	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	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	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	58	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	118	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	2	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	0	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	0	CompensationProcessCEOInd
Compensation Process Other	0	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	ABDIFITAH SHEKH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5072525995	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 16TH ST SW	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55902	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 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
ALI JARAS
BOARD CHAIR/TEACHER	41.00	1.00	Yes (X)	Yes (X)	$64,336	$0	$5,427
SULAF AL-SAIFY
SECRETARY/TEACHER	41.00	1.00	Yes (X)	Yes (X)	$58,581	$0	$4,949
BAZI BIN-SHEIKH
DIRECTOR/TEACHER	41.00	1.00	Yes (X)		$50,020	$0	$4,224
AHMED ELMI
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
MOHAMED WARSAME
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
ABDIFITAH SHEKH
EXECUTIVE DIRECTOR	40.00	1.00		Yes (X)	$105,992	$0	$41,707

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$278,929	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$56,307	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

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MUNA HALAL
1352 3RD AVENUE SE	ROCHESTER	MN	55902	FOOD SERVICE PROVIDER	$550,605
MUNIRA TRANSPORTATION SERVICE
310 14TH STREET SOUTHEAST	ROCHESTER	MN	55904	TRANSPORTATION	$168,885
FMY CONSULTANTS LLC
3311 NORTH 190TH DRIVE	LITCHFIELD PARK	AZ	85340	FINANCIAL CONSULTING	$132,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Government Grants	$8,821,544	GovernmentGrantsAmt
All Other Contributions	$74,160	AllOtherContributionsAmt
Total Contributions	$8,895,704	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,098	TotalRevenueColumnAmt
Exclusion	$30,098	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,850	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	$1,850	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,850	TotalRevenueColumnAmt
Exclusion	$1,850	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$5,552	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$5,552	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,552	TotalRevenueColumnAmt
Exclusion	-$5,552	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE RECOVERY	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,690	TotalRevenueColumnAmt
Exclusion	$4,690	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,690	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,926,790	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$31,086	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$276,595	TotalAmt
Program Services	$163,444	ProgramServicesAmt
Management And General	$113,151	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,635,782	TotalAmt
Program Services	$3,434,733	ProgramServicesAmt
Management And General	$201,049	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$301,406	TotalAmt
Program Services	$282,520	ProgramServicesAmt
Management And General	$18,886	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$370,395	TotalAmt
Program Services	$299,770	ProgramServicesAmt
Management And General	$70,625	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$335,091	TotalAmt
Program Services	$273,792	ProgramServicesAmt
Management And General	$61,299	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$172,223	TotalAmt
Management And General	$172,223	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$471,223	TotalAmt
Program Services	$348,871	ProgramServicesAmt
Management And General	$122,352	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$281,626	TotalAmt
Program Services	$231,697	ProgramServicesAmt
Management And General	$49,929	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$44,614	TotalAmt
Program Services	$14,001	ProgramServicesAmt
Management And General	$30,613	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$847,377	TotalAmt
Program Services	$845,542	ProgramServicesAmt
Management And General	$1,835	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$575,802	TotalAmt
Program Services	$575,802	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$35,161	TotalAmt
Program Services	$22,960	ProgramServicesAmt
Management And General	$12,201	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,770	TotalAmt
Program Services	$4,770	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$115,969	TotalAmt
Program Services	$97,755	ProgramServicesAmt
Management And General	$18,214	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$50,215	TotalAmt
Program Services	$50,215	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SETTLEMENT AGAINST THE	$1,267,500	$1,267,500
FOOD SERVICES	$500,576	$500,576
REPAIRS AND MAINTENANCE	$125,248	$125,248
DUES AND MEMBERSHIPS	$29,984	$200	$29,784

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,408	TotalAmt
Program Services	$7,408	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,448,965	TotalAmt
Program Services	$8,546,804	ProgramServicesAmt
Management And General	$902,161	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$197,841	BOYAmt
EOY	$238,762	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,869,685	BOYAmt
EOY	$3,584,463	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,205,821	BOYAmt
EOY	$1,081,085	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$47,844	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$42,865	BOYAmt
EOY	$54,895	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,688,512	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,307,573	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$463,404	BOYAmt
EOY	$380,939	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,714,946	BOYAmt
EOY	$2,007,776	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,494,562	BOYAmt
EOY	$7,395,764	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$673,377	BOYAmt
EOY	$1,936,047	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$77,942	BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$44,212	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,313,499	BOYAmt
EOY	$5,151,736	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,064,818	BOYAmt
EOY	$7,131,995	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	-$94,676	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$78,992	BOYAmt
EOY	$336,565	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$350,752	BOYAmt
EOY	$21,880	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$429,744	BOYAmt
EOY	$263,769	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,494,562	BOYAmt
EOY	$7,395,764	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$522,175	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$356,200	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
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	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

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	$424,269	OtherCostOrOtherBasisAmt
Depreciation	$392,933	DepreciationAmt
Book Value	$31,336	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,264,243	OtherCostOrOtherBasisAmt
Depreciation	$914,640	DepreciationAmt
Book Value	$349,603	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$380,939	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED ENTITY	$63,845
PENSION OUTFLOW	$1,916,079
RIGHT TO USE LEASE EQUIPMENT	$27,852

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,007,776	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
PENSION DEFERRED INFLOWS	$700,386
NET PENSION LIABILITY	$4,423,336
RIGHT TO USE LEASE EQUIPMENT	$28,014

Field	Value	IRS element (for citing)
Total Liability	$5,151,736	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	0	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	0	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED ON THE WEBSITE, BUT NOT ON THE HOME PAGE.
SCHEDULE E, PART I, LINE 6	SCHOOL RECEIVES STATE AND FEDERAL FUNDING.
SCHEDULE E, PART I, LINE 7	THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED ON THE WEBSITE, BUT NOT ON THE HOME PAGE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	PARENTS OR GUARDIANS OF STUDENTS AND STAFF ARE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS ARE ELIGIBLE TO VOTE FOR BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE AUDIT FIRM COMPLETES IT AND SENDS IT TO THE DIRECTOR FOR REVIEW, SIGNATURE, AND SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, BOARD MEMBERS AND KEY EMPLOYEES COMPLETE A FULL DISCLOSURE WHICH INCLUDES MEMBER, SPOUSE, & CLOSE RELATIVES OF POTENTIAL CONFLICTS OF INTEREST. IF A BOARD MEMBER HAS A POTENTIAL CONFLICT OF INTEREST, THEY DO NOT VOTE ON THAT MATTER.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN PENSION LIABILITY 356,200.
FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING:	THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ROCHESTER MSA BUILDING COMPANY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	415 16TH STREET SW	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55902	ZIPCd

Field	Value	IRS element (for citing)
EIN	873472551	EIN
Primary Activities	FACILITY RENTAL	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	ROCHESTER MATH AND SCIENCE ACADEMY	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	0	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	Yes (1)	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	ROCHESTER MSA BUILDING COMPANY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	K	TransactionTypeTxt
Involved	$714,200	InvolvedAmt
Method Of Amount Determination	LEASE AGREEMENT	MethodOfAmountDeterminationTxt