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NORTHERN LIGHTS COMMUNITY SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NORTHERN LIGHTS COMMUNITY SCHOOL (EIN 20-2157775)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202531349349301523
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-14T07:26:27-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411489071PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH SCHAFER AND ASSOC LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12575 COMMERCE DRIVE NW SUITE 200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55901ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202157775EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHERN LIGHTS COMMUNITY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 BRIDGE STAddressLine1Txt
CityWARBACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE HAMERNICKPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2184924400PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW FORLITIPreparerPersonNm
PTINP01961862PTIN
Phone5072883277PhoneNum
Preparation2025-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE HAMERNICKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 BRIDGE STAddressLine1Txt
CityWARBACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,219,169GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NLCSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionNORTHERN LIGHTS COMMUNITY SCHOOL WILL CREATE A SAFE, SMALL AND ENTHUSIASTIC LEARNING COMMUNITY IN WHICH ALL STUDENTS ARE KNOWN WELL, TAUGHT AS INDIVIDUALS, AND ENCOURAGED TO BE GOOD STEWARDS OF OUR ENVIRONMENTActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,939,599PYContributionsGrantsAmt
CY Contributions Grants$2,112,505CYContributionsGrantsAmt
PY Program Service Revenue$17,228PYProgramServiceRevenueAmt
CY Program Service Revenue$22,021CYProgramServiceRevenueAmt
PY Investment Income$16,542PYInvestmentIncomeAmt
CY Investment Income$21,755CYInvestmentIncomeAmt
PY Other Revenue$56,243PYOtherRevenueAmt
CY Other Revenue$62,888CYOtherRevenueAmt
PY Total Revenue$2,029,612PYTotalRevenueAmt
CY Total Revenue$2,219,169CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,898,156PYOtherExpensesAmt
CY Other Expenses$2,062,550CYOtherExpensesAmt
PY Total Expenses$1,898,156PYTotalExpensesAmt
CY Total Expenses$2,062,550CYTotalExpensesAmt
PY Revenues Less Expenses$131,456PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$156,619CYRevenuesLessExpensesAmt
Total Assets BOY$1,440,742TotalAssetsBOYAmt
Total Assets EOY$1,365,730TotalAssetsEOYAmt
Total Liabilities BOY$1,402,316TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,170,685TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$38,426NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$195,045NetAssetsOrFundBalancesEOYAmt
MissionNORTHERN LIGHTS COMMUNITY SCHOOL WILL CREATE A SAFE, SMALL AND ENTHUSIASTIC LEARNING COMMUNITY IN WHICH ALL STUDENTS ARE KNOWN WELL, TAUGHT AS INDIVIDUALS, AND ENCOURAGED TO BE GOOD STEWARDS OF OUR ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,513,865ExpenseAmt
Revenue$84,909RevenueAmt
DescNORTHERN LIGHTS COMMUNITY SCHOOL WILL CREATE A SAFE, SMALL AND ENTHUSIASTIC LEARNING COMMUNITY IN WHICH ALL STUDENTS ARE KNOWN WELL, TAUGHT AS INDIVIDUALS, AND ENCOURAGED TO BE GOOD STEWARDS OF OUR ENVIRONMENT.Desc
Total Program Service Expenses$1,513,865TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMIKE HAMERNICKPersonNm
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 BRIDGE STREETAddressLine1Txt
CityWARBACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSIE PITTS-LOBE
BOARD CHAIR/TREASURER1.00Yes (X)Yes (X)$0$0$0
BRADY MAKI
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
DONNA HANSON-KAASA
SECRETARY1.00Yes (X)Yes (X)$0$0$0
RYAN MELHUS
MEMBER1.00Yes (X)$0$0$0
DANA MARRIER
MEMBER1.00Yes (X)$0$0$0
KAREN HOWELL
MEMBER1.00Yes (X)$0$0$0
COURTNEY JOHNSON
MEMBER1.00Yes (X)$0$0$0
MIKE HAMERNICK
EXECUTIVE DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EDVISIONS SCHOOLS INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 MAIN STREETAddressLine1Txt
CityHENDERSONCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56044ZIPCd
FieldValueIRS element (for citing)
ServicesEDUCATORS AND MANAGEMENTServicesDesc
Compensation$1,449,969CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$2,085,373GovernmentGrantsAmt
All Other Contributions$27,132AllOtherContributionsAmt
Total Contributions$2,112,505TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TRIPS611710$10,286$10,286
STUDENT ACTIVITIES611710$7,629$7,629
FOOD SERVICE REVENUE611710$4,106$4,106
FieldValueIRS element (for citing)
Total Program Service Revenue$22,021TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,755TotalRevenueColumnAmt
Exclusion$21,755ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$62,888TotalRevenueColumnAmt
Related Or Exempt Func Income$62,888RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$62,888OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,219,169TotalRevenueColumnAmt
Related Or Exempt Func Income$84,909RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$21,755ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$58,634TotalAmt
Management And General$58,634ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,327,110TotalAmt
Program Services$1,051,848ProgramServicesAmt
Management And General$275,262ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,627TotalAmt
Management And General$3,627ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,556TotalAmt
Program Services$12,266ProgramServicesAmt
Management And General$2,290ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$247,200TotalAmt
Program Services$172,680ProgramServicesAmt
Management And General$74,520ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,503TotalAmt
Program Services$5,418ProgramServicesAmt
Management And General$85ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$55,844TotalAmt
Program Services$55,844ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,536TotalAmt
Management And General$14,536ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACTED SERVICES$209,722$116,874$92,848
CLASSROOM SUPPLIES$90,935$78,379$12,556
TECHNOLOGY EQUIPMENT$11,385$11,385

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$23,498TotalAmt
Program Services$9,171ProgramServicesAmt
Management And General$14,327ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,062,550TotalAmt
Program Services$1,513,865ProgramServicesAmt
Management And General$548,685ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$159,274BOYAmt
EOY$111,592EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$491,312BOYAmt
EOY$467,368EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$174,909BOYAmt
EOY$278,069EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,689BOYAmt
EOY$10,293EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,302BOYAmt
EOY$1,732EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$34,559BOYAmt
EOY$49,219EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,056,716LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$815,182LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$273,578BOYAmt
EOY$241,534EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$295,119BOYAmt
EOY$205,923EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,440,742BOYAmt
EOY$1,365,730EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$200,407BOYAmt
EOY$159,591EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$27,002BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,174,907BOYAmt
EOY$1,011,094EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,402,316BOYAmt
EOY$1,170,685EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,027BOYAmt
EOY$82,879EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$32,399BOYAmt
EOY$112,166EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,426BOYAmt
EOY$195,045EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,440,742BOYAmt
EOY$1,365,730EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$156,619ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,800OtherCostOrOtherBasisAmt
Depreciation$952DepreciationAmt
Book Value$22,848BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$519,996OtherCostOrOtherBasisAmt
Depreciation$410,585DepreciationAmt
Book Value$109,411BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$512,920OtherCostOrOtherBasisAmt
Depreciation$403,645DepreciationAmt
Book Value$109,275BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$241,534TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED OUTFLOWS OF PENSION RESOURCESDesc
Book Value$205,923BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$205,923TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
NET PENSION LIABILITY$949,466
DEFERRED INFLOWS OF PENSION RESOURCES$46,917
LEASE PAYABLE$14,711
FieldValueIRS element (for citing)
Total Liability$1,011,094TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL ALSO QUALIFIES AS TAX-EXEMPT ORGANIZATION UNDER APPLICABLE SATUTES OF THE STATE OF MINNESOTA. MANAGEMENT VELIEVES THAT IS IS NOT REASONABLY POSSIBLE FOR ANY TAX POSITION TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. AS OF JUNE 30, 2023 THERE WERE NO INCOME TAX RELATED ACCRUED INTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND IN THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE AND ALL OTHERS ARE CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON ITS PUBLIC WEBSITE, LISTED ON THE STUDENT/FAMILY HANDBOOK, AND INCLUDED ON THE ENROLLMENT FORM.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION'S RIGHT TO RECEIVE FINANCIAL AID FROM FEDERAL AND STATE GOVERNMENTS HAS NEVER BEEN REVOKED.
SCHEDULE E, PART 1, LINE 3NORTHERN LIGHTS COMMUNITY SCHOOL IS A MINNESOTA CHARTER SCHOOL THAT MUST FOLLOW MN STATUE 124D 10. THIS STATUTE STATES THAT THE SCHOOL CAN NOT CHARGE TUITION NOR REFUSE ADMISSION TO ANY STUDENT FOR ANY REASON. THE SCHOOL IS A FREE TUITION SCHOOL.
SCHEDULE E, PART 1, LINE 6NORTHERN LIGHTS COMMUNITY SCHOOL IS A MINNESOTA CHARTER SCHOOL THAT IS IN COMPLIANCE WITH MN STATUTE 124D 10. AS SUCH, THIS STATUTE ALLOWS FOR THE SCHOOL TO RECEIVE BOTH FEDERAL AND STATE AIDS AND GRANTS FROM AND THROUGH THE MINNESOTA DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF EDUCATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3NORTHERN LIGHTS COMMUNITY SCHOOL UTILIZES A CONTRACTED EDUCATION-BASED SERVICE ORGANIZATION TO PROVIDE STAFF AND SUPPORT FOR THE EDUCATION OF STUDENTS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FINANCE COMMITEE REVIEWS THE FORM 990 AND IS THEN PRESENTED TO THE BOARD FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION ANNUALLY EVALUATES ALL CONFLICTS OF INTEREST SUBMITTED BY BOARD MEMBERS AND EMPLOYEES. THE ORGANIZATION'S POLICIES ARE COMMUNICATED ANNUALLY TO THE BOARD AND EMPLOYEES AND TO NEW BOARD MEMBERS AND EMPLOYEES UPON JOINING THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS PUBLIC DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACTED MANAGEMENT AND EDUCATORS: PROGRAM SERVICE EXPENSES 1,051,848. MANAGEMENT AND GENERAL EXPENSES 275,262. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,327,110.
FORM 990, PART XII, LINE 2CBOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NORTHERN LIGHTS BUILDING COMPANYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2843AddressLine1Txt
CityWARBACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
EIN260260117EIN
Primary ActivitiesHOLD AND MANAGE REAL ESTATE AND LEASE REAL ESTATE TO A MN CHARTERPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12C, III-FIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NORTHERN LIGHTS COMMUNITY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NORTHERN LIGHTS BUILDING COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$168,558InvolvedAmt
Method Of Amount DeterminationMARKET VALUEMethodOfAmountDeterminationTxt

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