2023-06-15T17:29:54-04:00 2022-06-30 CONWAY DEUTH & SCHMIESING PLLP 331 3RD ST SW STE 2 WILLMAR MN 562014440 990 2021-07-01 261221063 BEST ACADEMY INC BEST 6123819743 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 ERIC MAHMOUD EXECUTIVE DIRECTOR 6123819743 2023-05-04 true ERIC MAHMOUD 999009999 MITCHEL A HJELLE CPA P01895926 3202353311 2023-05-04 2021 2023-04-26 12:10:37Z HARVEST BEST ACADEMY ERIC MAHMOUD 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 18938586 false X WWW.THEBESTACADEMY.ORG X 2007 MN TO INSTRUCT, EMPOWER, ENABLE AND GUIDE CHILDREN TO ACHIEVE SUPERIOR ACADEMIC, SOCIAL AND MORAL DEVELOPMENT. 10 6 139 100 0 14231438 18920576 1633 9717 6 2 110121 8291 14343198 18938586 0 0 8644869 9446045 0 0 5644096 3968453 14288965 13414498 54233 5524088 10985443 16956196 22732279 23178944 -11746836 -6222748 TO INSTRUCT, EMPOWER, ENABLE AND GUIDE CHILDREN TO ACHIEVE SUPERIOR ACADEMIC, SOCIAL AND MORAL DEVELOPMENT. false false 12143921 9717 HARVEST BEST ACADEMY PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 627 SCHOLARS IN KINDERGARTEN THROUGH EIGHTH GRADE. 12143921 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false true false false false false false false false false false false false true 26 0 false 139 true false false false false false false false false X 10 6 false false false false false false false true false false false false true true true true true true false false MN X THE ORGANIZATION 6123819743 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 ERIC MAHMOUD EXECUTIVE DI 40.00 X 183978 0 25238 NICK BOETTCHER BOARD MEMBER 41.00 X 77360 0 16070 MEGHAN ROEGGE BOARD MEMBER 41.00 X 70010 0 14871 LAYLA HAYOW BOARD MEMBER 41.00 X 58038 0 13005 SARAH SWANSON BOARD MEMBER 41.00 X 55497 0 12570 FOWSIYA DAHIR BOARD MEMBER 1.00 X 0 0 0 EZRA HYLAND BOARD CHAIR 5.00 X X 0 0 0 DEANDRA KNIGHTEN BOARD MEMBER 1.00 X 0 0 0 LAQUITA LIMO BOARD MEMBER 1.00 X 0 0 0 ANURA SI-ASAR BOARD MEMBER 1.00 X 0 0 0 MARKANETTA SMITH BOARD MEMBER 1.00 X 0 0 0 444883 81754 1 false true false FORMATIVE TECHNOLOGIES LLC 959 DAYTON AVE ST PAUL MN 55104 STUDENT TRANSPO 808005 LAVINIA GROUP LLC PO BOX 1319 SAG HARBOR NY 11963 PROF DEVELOPMEN 407143 DESIGNS FOR LEARNING 2233 UNIVERSITY AVE W ST PAUL MN 55114 ACCOUNTING SERV 347763 CROSS TOWN CLEANING 2178 GARNET POINT EAGAN MN 55122 BUILDING CLEANI 299425 CDW GOVERNMENT 75 REMITTANCE DRIVE SUITE 1515 CHICAGO IL 60675 TECH EQUIPMENT 245941 5 18829544 91032 18920576 TUITION, FEES AND ADMISSIONS 9717 9717 9717 2 2 INSURANCE PROCEEDS 8291 8291 8291 18938586 18010 430932 219775 211157 7351758 7064151 287607 595040 548784 46256 495573 455927 39646 572742 540992 31750 96510 96510 150797 150797 989229 866565 122664 313658 300171 13487 153813 118282 35531 1097803 961675 136128 30159 30069 90 1834 1834 669203 639366 29837 68904 68904 FOOD 212567 203739 8828 INSTRUCTIONAL MATERIALS 117622 117622 OTHER 48258 4056 44202 DUES AND MEMBERSHIPS 18096 2009 16087 13414498 12143921 1270577 0 1647878 56023 604966 358967 10649 1872738 36000 4107919 262532 178744 9313604 1626592 353354 7687012 6233326 4531531 10985443 16956196 801165 392371 35000 30012 21896114 22756561 22732279 23178944 X -12100190 -13909760 353354 7687012 -11746836 -6222748 10985443 16956196 5524088 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7605688 507046 7098642 495692 166199 329493 1212224 953347 258877 7687012 DEFERRED OUTFLOWS OF RESOURCES 4531531 4531531 DEFERRED INFLOWS OF RESOURCES 9425293 LEASE PAYABLE 6876493 PENSION LIABILITY 5410389 ACCRUED SALARIES AND WAGES 420674 ACCRUED BENEFITS AND W/H 252573 CURRENT PORTION OF LEASES 228404 CURRENT PORTION OF LTD 58421 ACCRUED INTEREST PAYABLE 46036 DUE TO SEED DAYCARE 38278 22756561 X 18938586 18938586 18938586 13414498 13414498 13414498 SCHEDULE D, PAGE 3, PART X A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE NONDISCRIMINATORY CLAUSE APPEARS ON HARVEST BEST ACADEMY'S BROCHURE AND APPLICATIONS FOR ADMISSION AND EMPLOYMENT. SCHEDULE E, LINE 6 HARVEST BEST ACADEMY IS A PUBLIC SCHOOL THAT IS FUNDED AND SUPPORTED BY THE MINNESOTA DEPARTMENT OF EDUCATION AND THE FEDERAL GOVERNMENT. false false false false false false false false false ERIC MAHMOUD EXECUTIVE DIRECTOR 183978 25238 209216 SEED DAYCARE SEE PART V 1952452 RENT & OPERATING COS false LAKESHA MAHMOUD HUNTER SEE PART V 63844 SALARY & PAYROLL EXP false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: SEED DAYCARE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: RELATIONSHIP BETWEEN OFFICERS (D) DESCRIPTION OF TRANSACTION: RENT AND COMMON OPERATING COSTS (A) NAME OF PERSON: LAKESHA MAHMOUD HUNTER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF AN OFFICER (D) DESCRIPTION OF TRANSACTION: SALARY AND PAYROLL EXPENSES FORM 990, PAGE 6, PART VI, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD HAS A WRITTEN CONFLICT OF INTEREST POLICY AND THE ORGANIZATION IS IN COMPLIANCE WITH THAT POLICY. THE CHIEF COMPLIANCE OFFICER MONITORS ALL COMPLIANCE MATTERS AND ENSURES THAT THE CONFLICT OF INTEREST POLICY IS ENFORCED. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF SCHOOL LEADERS ARE DETERMINED ON AN INDIVIDUAL CONTRACT BASIS, BASED UPON WORK EXPERIENCE AND WORK PERFORMANCE. THESE SALARIES RAE REGULARLY COMPARED AGAINST LOCAL SCHOOL DISTRICT SALARIES. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.