2025-05-14T09:08:35-05:00 2024-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-07-01 863946901 Capstone Classical Academy CAPS 7012056381 3910 25th Street S Fargo ND 58104 Ronald Robson President 7012056381 2025-05-13 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-05-13 2023 2025-03-06 01:10:19Z Paul Fisher 3910 25th Street S Fargo ND 58104 16947946 0 X capstoneclassical.com X 2021 ND To provide a classical and Christian education to students pre-K through twelfth grade. 5 3 47 25 0 0 24874557 15451858 897443 1485870 6903 10218 0 0 25778903 16947946 0 0 0 0 1318031 1938767 89679 59945 162883 1031032 1036971 2438742 3035683 23340161 13912263 39555258 63085484 959806 10577769 38595452 52507715 X Capstone Classical Academy engages students to acquire wisdom, cultivate virtue, and pursue rigorous academic study within a Christian worldview. Our students will study what is Good, what is True, and what is Beautiful for the purpose of glorifying God and benefiting their community. 0 0 1710830 1485870 The Capstone Classical Academy (Academy) enrolled 167 students in its academic programs, on two campuses. 1710830 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 MN X Carrie Ehrmantraut 7012056381 3910 25th Street S Fargo ND 58104 Ronald Robson President 6.00 X X 0 0 0 Terinne Berg Secretary 3.00 X X 0 0 0 Larry Nygard Treasurer 6.00 X X 0 0 0 Luke Robson Director 3.00 X 0 0 0 Rachelle Lee Director 3.00 X 0 0 0 Charles Cobb Director of Finance 30.00 X 75000 0 0 Paul Fisher Headmaster 40.00 X 145000 0 7455 220000 0 7455 1 0 1 0 Gehrtz Construction Services 510 4th Ave N Fargo ND 58102 Construction 8573595 Duncan G Stroik Architect LLC 218 W Washington St Ste 1200 South Bend IN 46601 Architecture Services 2107588 2 15451858 60402 15451858 Tuition and Fees 611110 1484166 1484166 1704 1704 1485870 10218 10218 16947946 1485870 0 10218 220012 29000 174135 16877 1429817 947712 482105 22903 13699 9204 149962 89705 60257 116073 68784 46215 1074 12007 12007 32893 32893 59945 59945 12594 7584 5010 97097 22825 74272 54933 24853 30080 28356 12735 15603 18 170950 106410 64540 904 904 956 567 381 8 362673 214917 144398 3358 18945 18945 Curriculum 50969 50969 Athletics 50381 50381 Professional Developmen 47702 27702 19567 433 Lunch Program 42724 42724 52887 263 45726 6898 3035683 1710830 1161970 162883 2266015 417506 25898469 29599633 7514 27224 45860 33643581 683757 11225465 32959824 130571 62661 39555258 63085484 127075 4399746 198808 202468 505000 505000 5409642 128923 60913 959806 10577769 X 768758 -534711 37826694 53042426 38595452 52507715 39555258 63085484 13912263 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 10254 34016 31446 12824 0 6080990 6080990 784517 666710 117807 46947 17047 29900 26731127 26731127 32959824 Operating Lease Liability 60913 60913 X 16947946 0 16947946 0 16947946 3035683 0 3035683 0 3035683 Part IV, Line 1b: Capstone Classical Academy established the Capstone Parent Fellowship account to allow for a Capstone Parent Fellowship team to have access to money and manage expenses designed to build fellowship amongst the parents of students that are in attendance at the Capstone Classical Academy. Employees attend these meetings and provide guidance and oversite on allowable uses of the expenses. Part X, Line 2: The School believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The organization publishes its racially nondiscriminatory policy through its website as well as in the Faculty-Staff Handbook and the Parent-Student Handbook. X X X X X 1 Dickerson Bakker and Associates PO Box 98685 Raleigh NC 27624 Capital campaign fundraising consultant 0 59945 59945 0 59945 59945 ND MN X X 0 0 0 0 0 0 0 0 0 Paul Fisher Headmaster 145000 0 0 0 0 0 4355 0 3100 0 152455 0 0 0 Luke Robson Director Contigent loan to front the total cost of artwork commissioned X 505000 505000 0 1 1 505000 X 2 60402 Sales Price 0 0 1 0 Part I, Column (b): The number refers to the number of contributions Form 990, Part VI, Section A, line 2 Ronald Robson and Luke Robson - Family Relationship Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Form 990 is approved by the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Annually all directors and employees are required to annually disclose in writing to the Board of Directors if any relationship or interest exists which could give rise to a conflct. The Board of Directors will determine if a conflict exists. If one is determined to exist the individual with the conflict will abstain from discussion and voting on the issue. The board minutes will reflect the disclosure and vote. Form 990, Part VI, Section B, line 15a Capstone Classical Academy's board of directors reviewed salary survey information from a variety of comparable sources to determine compensation for the Headmaster position. While hiring Headmaster Paul Fisher, the board also took into consideration experience and other factors. The Board of Directors documented the decision in the board meeting minutes. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.