2022-01-10T13:23:10-06:00 2021-06-30 411397419 Abdo Eick & Meyers LLP 5201 Eden Avenue Suite 250 Edina MN 55436 990 2020-07-01 202157775 Northern Lights Community School NORT 2184924400 305 Bridge Street Warba MN 55793 Mike Hamernick Director 2184924400 2021-12-22 1 Mike Hamernick XXX-XX-XXXX Steven D Anseth CPA P00552219 9528359090 2021-12-22 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Mike Hamernick 305 Bridge Street Warba MN 55793 2061433 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 3 0 8 0 0 2045551 2033484 3478 20922 4285 276 5201 6751 2058515 2061433 0 0 0 0 0 0 0 0 0 2090046 2181406 2090046 2181406 -31531 -119973 1760146 1668367 2177555 2205749 -417409 -537382 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 1838604 20922 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. 1838604 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 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X X The Organization 2184924400 305 Bridge Street Warba MN 55793 X Josie Pitts-Lobe Board Chair/Treasurer 1.00 X X 0 0 0 Courtney Johnson Vice Chair 1.00 X X 0 0 0 Donna Hanson-Kaasa Secretary 1.00 X X 0 0 0 Shelly Eichorn Member 1.00 X 0 0 0 Karen Howell Member 1.00 X 0 0 0 Aimee Love Member 1.00 X 0 0 0 Shannon Zozgornik Member 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 1503727 1 3092 2024213 6179 2033484 Student Trips 900099 14130 14130 Student Activites 900099 6792 6792 20922 276 276 0 3092 0 0 Pension Revenue 900099 6751 6751 6751 2061433 20922 0 7027 X 806 806 77507 77507 1598442 1379636 218806 409 409 9485 2337 7148 82486 55738 26748 241206 241206 32757 32707 50 14003 3023 10980 44924 44679 245 13674 13674 Food 35340 35340 Other Supplies 15906 14997 909 Classroom Supplies 9056 9056 Student Activity Fees 5405 5405 2181406 1838604 342802 0 426006 677217 239919 248552 165 2451 959 41293 34543 922167 647624 296138 274543 754174 432553 1760146 1668367 203427 225475 25946 276492 1948182 1703782 2177555 2205749 X -424885 -579241 7476 41859 -417409 -537382 1760146 1668367 -119973 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 519996 332586 187410 402171 315038 87133 274543 Deferred Outflows of Pension Resources 432553 432553 Deferred Inflows of Resources 824594 Net Pension Liability 879188 1703782 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 a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position to increase or decrease significantly over the next 12 months. As of June 30, 2021, 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 open 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 Northern Lights Community School is a Minnesota Charter School that must follow MN Statute 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 I, 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 it is then presented to the board for approval prior to filing. 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 Pension Plan: Program service expenses 75,871. Management and general expenses 8,101. Fundraising expenses 0. Total expenses 83,972. Employee Benefits: Program service expenses 216,156. Management and general expenses 40,062. Fundraising expenses 0. Total expenses 256,218. Payroll Taxes: Program service expenses 86,826. Management and general expenses 12,664. Fundraising expenses 0. Total expenses 99,490. Instructors: Program service expenses 840,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 840,050. Other Services: Program service expenses 160,733. Management and general expenses 0. Fundraising expenses 0. Total expenses 160,733. Administration: Program service expenses 0. Management and general expenses 157,979. Fundraising expenses 0. Total expenses 157,979. Form 990, Part XII, Line 2c The 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 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