2025-05-14T07:26:27-05:00 2024-06-30 411489071 SMITH SCHAFER AND ASSOC LTD 2575 COMMERCE DRIVE NW SUITE 200 ROCHESTER MN 55901 990 2023-07-01 202157775 NORTHERN LIGHTS COMMUNITY SCHOOL NORT 2184924400 305 BRIDGE ST WARBA MN 55793 MIKE HAMERNICK EXECUTIVE DIRECTOR 2184924400 2025-05-13 1 1 ANDREW FORLITI P01961862 5072883277 2025-05-13 2023 2025-03-06 01:10:19Z MIKE HAMERNICK 305 BRIDGE ST WARBA MN 55793 2219169 0 X WWW.NLCSCHOOL.ORG X 2004 MN NORTHERN 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 7 7 0 5 0 0 1939599 2112505 17228 22021 16542 21755 56243 62888 2029612 2219169 0 0 0 0 0 0 0 0 0 1898156 2062550 1898156 2062550 131456 156619 1440742 1365730 1402316 1170685 38426 195045 NORTHERN 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. 0 0 1513865 84909 NORTHERN 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. 1513865 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 MN X X MIKE HAMERNICK 2184924400 305 BRIDGE STREET WARBA MN 55793 X JOSIE PITTS-LOBE BOARD CHAIR/TREASURER 1.00 X X 0 0 0 BRADY MAKI VICE CHAIR 1.00 X X 0 0 0 DONNA HANSON-KAASA SECRETARY 1.00 X X 0 0 0 RYAN MELHUS MEMBER 1.00 X 0 0 0 DANA MARRIER MEMBER 1.00 X 0 0 0 KAREN HOWELL MEMBER 1.00 X 0 0 0 COURTNEY JOHNSON MEMBER 1.00 X 0 0 0 MIKE HAMERNICK EXECUTIVE DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 EDVISIONS SCHOOLS INC 501 MAIN STREET HENDERSON MN 56044 EDUCATORS AND MANAGEMENT 1449969 1 2085373 27132 2112505 STUDENT TRIPS 611710 10286 10286 STUDENT ACTIVITIES 611710 7629 7629 FOOD SERVICE REVENUE 611710 4106 4106 22021 21755 21755 OTHER REVENUE 900099 62888 62888 62888 2219169 84909 0 21755 X 58634 58634 1327110 1051848 275262 3627 3627 14556 12266 2290 247200 172680 74520 5503 5418 85 55844 55844 14536 14536 CONTRACTED SERVICES 209722 116874 92848 CLASSROOM SUPPLIES 90935 78379 12556 TECHNOLOGY EQUIPMENT 11385 11385 23498 9171 14327 2062550 1513865 548685 0 159274 111592 491312 467368 174909 278069 10689 10293 1302 1732 34559 49219 1056716 815182 273578 241534 295119 205923 1440742 1365730 200407 159591 27002 1174907 1011094 1402316 1170685 X 6027 82879 32399 112166 38426 195045 1440742 1365730 156619 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23800 952 22848 519996 410585 109411 512920 403645 109275 241534 DEFERRED OUTFLOWS OF PENSION RESOURCES 205923 205923 NET PENSION LIABILITY 949466 DEFERRED INFLOWS OF PENSION RESOURCES 46917 LEASE PAYABLE 14711 1011094 X PART X, LINE 2: THE 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE 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 6 THE ORGANIZATION'S RIGHT TO RECEIVE FINANCIAL AID FROM FEDERAL AND STATE GOVERNMENTS HAS NEVER BEEN REVOKED. SCHEDULE E, PART 1, LINE 3 NORTHERN 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 6 NORTHERN 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. FORM 990, PART VI, SECTION A, LINE 3 NORTHERN 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 11B THE FINANCE COMMITEE REVIEWS THE FORM 990 AND IS THEN PRESENTED TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE 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 19 THE ORGANIZATION MAKES ITS PUBLIC DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED 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 2C BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. NORTHERN LIGHTS BUILDING COMPANY PO BOX 2843 WARBA MN 55793 260260117 HOLD AND MANAGE REAL ESTATE AND LEASE REAL ESTATE TO A MN CHARTER MN 501(C)(3) LINE 12C, III-FI NORTHERN LIGHTS COMMUNITY SCHOOL 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 NORTHERN LIGHTS BUILDING COMPANY K 168558 MARKET VALUE