ART AND SCIENCE ACADEMY INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ART AND SCIENCE ACADEMY INC (EIN 46-1249634)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-24
IRS object ID: 202331449349301158
Schema version: 2021v4.2
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-24T14:20:23-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12100 MEREDITH DR SUITE 200	AddressLine1Txt
City	URBANDALE	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50323	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	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	PAULA FOLEY	PersonNm
Person Title	INTERIM EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7634440342	PhoneNum
Signature	2023-04-19	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAULA	PersonFirstNm
Person Last	FOLEY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHLEEN NEW CPA	PreparerPersonNm
PTIN	P01320485	PTIN
Phone	5157275700	PhoneNum
Preparation	2023-04-19	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	2021	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	$5,356,195	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	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	78	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,993,161	PYContributionsGrantsAmt
CY Contributions Grants	$5,220,971	CYContributionsGrantsAmt
PY Program Service Revenue	$72,612	PYProgramServiceRevenueAmt
CY Program Service Revenue	$108,928	CYProgramServiceRevenueAmt
PY Investment Income	$821	PYInvestmentIncomeAmt
CY Investment Income	$1,138	CYInvestmentIncomeAmt
PY Other Revenue	$32,477	PYOtherRevenueAmt
CY Other Revenue	$15,637	CYOtherRevenueAmt
PY Total Revenue	$5,099,071	PYTotalRevenueAmt
CY Total Revenue	$5,346,674	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	$3,017,785	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,052,336	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,738,823	PYOtherExpensesAmt
CY Other Expenses	$1,691,881	CYOtherExpensesAmt
PY Total Expenses	$4,756,608	PYTotalExpensesAmt
CY Total Expenses	$4,744,217	CYTotalExpensesAmt
PY Revenues Less Expenses	$342,463	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$602,457	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,450,726	TotalAssetsBOYAmt
Total Assets EOY	$3,569,592	TotalAssetsEOYAmt
Total Liabilities BOY	$9,618,305	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,799,864	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$2,167,579	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,230,272	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	$3,888,688	ExpenseAmt
Revenue	$121,692	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	$3,888,688	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	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	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	78	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	3	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	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	BERGANKDV	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9525636800	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

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	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
KEVIN FITTON
EXECUTIVE DIRECTOR THROUGH 5/22	40.00	Yes (X)	$111,518	$0	$19,029
KARA DAHL
SECRETARY/TEACHER	41.00	Yes (X)	$46,577	$0	$14,213	Yes (X)
ERICK DORNSEIF
FORMER MEMBER/TEACHER	41.00		$47,889	$0	$11,591		Yes (X)
NATE SEVERSON
VICE CHAIR/TEACHER	41.00	Yes (X)	$42,336	$0	$9,759	Yes (X)
ROBERTA PROVOST
CHAIR	5.00	Yes (X)	$0	$0	$0	Yes (X)
CURT NELSON
TREASURER THROUGH 3/22	0.00	Yes (X)	$0	$0	$0	Yes (X)
JOHN BOOTH
COMMUNITY MEMBER	1.00		$0	$0	$0	Yes (X)
ADAM SCHORER
MEMBER/PARENT	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$248,320	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$54,592	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	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
TRIO COMMUNITY MEALS
300 S TRYON STREET SUITE 400	CHARLOTTE	NC	28202	FOOD SERVICE	$395,068
A CHANCE TO GROW
1800 SECOND STREET NE	MINNEAPOLIS	MN	55418	SPEECH SERVICES	$231,588
AIR MECHANICAL
16411 ABERDEEN STREET NE	HAM LAKE	MN	55304	HVAC SERVICES	$105,700

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Fundraising	$11,273	FundraisingAmt
Government Grants	$5,188,173	GovernmentGrantsAmt
All Other Contributions	$21,525	AllOtherContributionsAmt
Total Contributions	$5,220,971	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL CARE	611600	$47,576	$47,576
FOOD SALES TO PUPILS	611600	$40,896	$40,896
FEES FROM PATRONS	611600	$11,776	$11,776
MEDICAL ASSISTANCE	611710	$8,680	$8,680

Field	Value	IRS element (for citing)
Total Program Service Revenue	$108,928	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,138	TotalRevenueColumnAmt
Exclusion	$1,138	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$2,252	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	$2,252	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,252	TotalRevenueColumnAmt
Exclusion	$2,252	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$11,273	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$482	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$482	TotalRevenueColumnAmt
Exclusion	-$482	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$10,142	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$9,039	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,103	TotalRevenueColumnAmt
Exclusion	$1,103	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$12,764	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,764	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$12,764	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,346,674	TotalRevenueColumnAmt
Related Or Exempt Func Income	$121,692	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,011	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	$220,424	TotalAmt
Program Services	$103,605	ProgramServicesAmt
Management And General	$116,819	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$54,780	TotalAmt
Program Services	$54,780	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,184,709	TotalAmt
Program Services	$1,787,617	ProgramServicesAmt
Management And General	$397,092	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$200,934	TotalAmt
Program Services	$165,794	ProgramServicesAmt
Management And General	$35,140	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$195,001	TotalAmt
Program Services	$133,550	ProgramServicesAmt
Management And General	$61,451	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$196,488	TotalAmt
Program Services	$142,971	ProgramServicesAmt
Management And General	$53,517	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,758	TotalAmt
Management And General	$2,758	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$91,565	TotalAmt
Management And General	$91,565	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$495,598	TotalAmt
Program Services	$473,191	ProgramServicesAmt
Management And General	$22,407	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$80,274	TotalAmt
Program Services	$73,840	ProgramServicesAmt
Management And General	$6,434	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$210,471	TotalAmt
Program Services	$178,415	ProgramServicesAmt
Management And General	$32,056	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$432,583	TotalAmt
Program Services	$432,198	ProgramServicesAmt
Management And General	$385	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,874	TotalAmt
Program Services	$14,303	ProgramServicesAmt
Management And General	$571	ManagementAndGeneralAmt

Interest InterestGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$37,122	TotalAmt
Program Services	$36,004	ProgramServicesAmt
Management And General	$1,118	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,968	TotalAmt
Program Services	$19,968	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD SERVICE	$95,616	$95,616
INSTRUCTIONAL SUPPLIES	$88,216	$88,216
EQUIPMENT PURCHASES	$56,966	$56,390	$576
DUES & MEMBERSHIPS	$35,342	$1,702	$33,640

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,503	TotalAmt
Program Services	$30,503	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,744,217	TotalAmt
Program Services	$3,888,688	ProgramServicesAmt
Management And General	$855,529	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	$1,381,739	BOYAmt
EOY	$1,021,254	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$476,578	BOYAmt
EOY	$843,509	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,822	BOYAmt
EOY	$32,451	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$472,542	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$211,032	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,702,335	BOYAmt
EOY	$261,510	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,877,252	BOYAmt
EOY	$1,410,868	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,450,726	BOYAmt
EOY	$3,569,592	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$287,454	BOYAmt
EOY	$327,981	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$623	BOYAmt
EOY	$1,961	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$455,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,875,228	BOYAmt
EOY	$4,469,922	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,618,305	BOYAmt
EOY	$4,799,864	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	-$1,795,980	BOYAmt
EOY	-$1,491,781	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	-$371,599	BOYAmt
EOY	$261,509	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	-$2,167,579	BOYAmt
EOY	-$1,230,272	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,450,726	BOYAmt
EOY	$3,569,592	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$602,457	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$470,628	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$135,778	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
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	$45,181	DepreciationAmt
Book Value	$98,789	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$328,572	OtherCostOrOtherBasisAmt
Depreciation	$165,851	DepreciationAmt
Book Value	$162,721	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$261,510	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED PENSION OUTFLOWS	$1,396,374
DUE FROM BUILDING COMPANY	$14,494

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,410,868	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$1,609,916
DEFERRED PENSION INFLOWS	$2,776,731
COMPENSATED ABSENCES	$83,275

Field	Value	IRS element (for citing)
Total Liability	$4,469,922	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$5,348,005	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,331	OtherRevenueAmt
Revenue Not Reported	$1,331	RevenueNotReportedAmt
Revenue Subtotal	$5,346,674	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,346,674	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,957,328	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$627,798	OtherExpensesIncludedAmt
Expenses Not Reported	$627,798	ExpensesNotReportedAmt
Expenses Subtotal	$4,329,530	ExpensesSubtotalAmt
Other Expenses Not Included	$414,687	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$414,687	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,744,217	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	GASB 68 PENSIONS 1,331.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	GASB 68 PENSIONS 137,107. BUILDING COMPANY EXPENSES 490,691.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	RENT 414,687.

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 J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
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	ERICK DORNSEIF	PersonNm
Title	FORMER MEMBER/TEACHER	TitleTxt
Base Compensation Filing Org	$42,409	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$5,480	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$4,135	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$7,456	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$59,480	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 (12 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	THE FORM 990 IS PREPARED BY THEIR ACCOUNTANT AND THE FULL FORM IS REVIEWED BY THE EXECUTIVE DIRECTOR. THE PUBLIC DISCLOSURE VERSION OF THE FORM 990 IS THEN SENT TO THE BOARD OF DIRECTORS FOR REVIEW AT LEAST ONE WEEK PRIOR TO FILING.
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.
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 AND KARA DAHL ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS A TEACHERS.
FORM 990, PART IX, LINE 11G	MISC CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 473,191. MANAGEMENT AND GENERAL EXPENSES 22,407. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 495,598.
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 -135,778.
FORM 990, PART XII, LINE 2C	THE BOARD IS RESPONSIBLE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

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	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	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	$414,687	LEASE AGREEMENT
ABC BUILDING SERVICES
D	$14,494	ENDING BALANCE