HMONG EDUCATION REFORM COMPANY: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
HMONG EDUCATION REFORM COMPANY (EIN 20-4244605)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-05-13
IRS object ID
202211339349305431
Schema version
2020v4.2
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)
Return2022-05-13T12:36:19-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411431613PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BERGANKDV LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112100 MEREDITH DR SUITE 200AddressLine1Txt
CityURBANDALECityNm
State AbbreviationIAStateAbbreviationCd
ZIP50323ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN204244605EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HMONG EDUCATION REFORM COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHMONBusinessNameControlTxt
Phone6513328560PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11515 BREWSTER STREETAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID KLOSKINPersonNm
Person TitleCFOPersonTitleTxt
Phone6513328560PhoneNum
Signature2022-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastKLOSKINPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATHLEEN NEW CPAPreparerPersonNm
PTINP01320485PTIN
Phone5157275700PhoneNum
Preparation2022-04-29PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMAISIAN SCHIUNGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11515 BREWSTER STREETAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55108ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,901,803GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPURCHASE, OWN, AND CONSTRUCT A SCHOOLHOUSE ON REAL ESTATE FOR LEASE TO HMONG COLLEGE PREP ACADEMY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,448,153PYProgramServiceRevenueAmt
CY Program Service Revenue$9,871,708CYProgramServiceRevenueAmt
PY Investment Income$16,215PYInvestmentIncomeAmt
CY Investment Income$650CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$29,445CYOtherRevenueAmt
PY Total Revenue$4,464,368PYTotalRevenueAmt
CY Total Revenue$9,901,803CYTotalRevenueAmt
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$5,513,734PYOtherExpensesAmt
CY Other Expenses$5,979,075CYOtherExpensesAmt
PY Total Expenses$5,513,734PYTotalExpensesAmt
CY Total Expenses$5,979,075CYTotalExpensesAmt
PY Revenues Less Expenses-$1,049,366PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,922,728CYRevenuesLessExpensesAmt
Total Assets BOY$55,495,111TotalAssetsBOYAmt
Total Assets EOY$74,819,992TotalAssetsEOYAmt
Total Liabilities BOY$62,802,070TotalLiabilitiesBOYAmt
Total Liabilities EOY$78,204,223TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$7,306,959NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,384,231NetAssetsOrFundBalancesEOYAmt
MissionTHE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY IN SUPPORT OF HMONG COLLEGE PREP ACADEMY AND IN PARTICULAR, TO PURCHASE, OWN, AND CONSTRUCT A PUBLIC SCHOOLHOUSE ON REAL ESTATE FOR LEASE TO HMONG COLLEGE PREP ACADEMY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,979,075ExpenseAmt
Revenue$9,901,153RevenueAmt
DescTHE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY IN SUPPORT OF HMONG COLLEGE PREP ACADEMY AND IN PARTICULAR, TO PURCHASE, OWN, AND CONSTRUCT A PUBLIC SCHOOLHOUSE ON REAL ESTATE FOR LEASE TO HMONG COLLEGE PREP ACADEMY.Desc
Total Program Service Expenses$5,979,075TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
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 BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BERGANKDVBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9525636800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13800 AMERICAN BLVD W SUITE 1000AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55431ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MAISIAN SCHIUNG
BOARD CHAIR1.001.00Yes (X)Yes (X)$0$0$0
DAVE BONKO
VICE CHAIR1.0010.00Yes (X)Yes (X)$9,600$0$0
LISA YANG
SECRETARY1.0040.00Yes (X)Yes (X)$54,566$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$64,166TotalReportableCompFromOrgAmt
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 (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MA MORTENSON COMPANY INC
700 MEADOW LANE NMINNEAPOLISMN55422CONSTRUCTION$925,685
LAND TITLE INC
2200 COUNTY RD C WEST STE 2205ROSEVILLEMN55113BOND FINANCING$783,484
KODET ARCHITECTURAL GROUP LTD
15 GROVELAND TERRACEMINNEAPOLISMN55403ARCHITECT$436,241
CHARTER SCHOOL FINANCING PARTNERSHIP LLC
1 WASHINGTON MALL 12TH FLOORBOSTONMA02108BOND FINANCING$408,388
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENTAL INCOMEDesc
Business531120BusinessCd
Total Revenue Column$9,871,708TotalRevenueColumnAmt
Related Or Exempt Func Income$9,871,708RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$9,871,708TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$650TotalRevenueColumnAmt
Exclusion$650ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$29,445TotalRevenueColumnAmt
Related Or Exempt Func Income$29,445RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$29,445OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,901,803TotalRevenueColumnAmt
Related Or Exempt Func Income$9,901,153RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$650ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,525TotalAmt
Program Services$27,525ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,561,490TotalAmt
Program Services$1,561,490ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$3,251,548TotalAmt
Program Services$3,251,548ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,123,645TotalAmt
Program Services$1,123,645ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,867TotalAmt
Program Services$14,867ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,979,075TotalAmt
Program Services$5,979,075ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$62,702BOYAmt
EOY$81,948EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,207,163BOYAmt
EOY$7,077,874EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,833BOYAmt
EOY$7,434EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$74,107,089LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,745,167LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$53,223,413BOYAmt
EOY$67,361,922EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$290,814EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$55,495,111BOYAmt
EOY$74,819,992EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$3,847,359EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$60,238,722BOYAmt
EOY$72,479,674EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$953,184BOYAmt
EOY$515,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,610,164BOYAmt
EOY$1,362,190EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$62,802,070BOYAmt
EOY$78,204,223EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$661,534BOYAmt
EOY$3,386,967EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY-$7,968,493BOYAmt
EOY-$6,771,198EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$7,306,959BOYAmt
EOY-$3,384,231EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$55,495,111BOYAmt
EOY$74,819,992EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,922,728ReconcilationRevenueExpnssAmt
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)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1HMONG COLLEGE PREP ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN641180277EIN
Organization Type2OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,848,820OtherCostOrOtherBasisAmt
Book Value$7,848,820BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$50,391,757OtherCostOrOtherBasisAmt
Depreciation$6,612,140DepreciationAmt
Book Value$43,779,617BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$164,749OtherCostOrOtherBasisAmt
Depreciation$133,027DepreciationAmt
Book Value$31,722BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,701,763OtherCostOrOtherBasisAmt
Book Value$15,701,763BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$67,361,922TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED INTEREST PAYABLE$1,138,446
DEFERRED INFLOWS - GAIN ON DEBT REFUNDING$12,010
DUE TO HMONG COLLEGE PREP ACADEMY$89,037
DIRECT BORROWINGS$122,697
FieldValueIRS element (for citing)
Total Liability$1,362,190TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$35,533,880TotalRevEtcAuditedFinclStmtAmt
Other Revenue$25,632,077OtherRevenueAmt
Revenue Not Reported$25,632,077RevenueNotReportedAmt
Revenue Subtotal$9,901,803RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,901,803TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$29,748,810TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$23,769,735OtherExpensesIncludedAmt
Expenses Not Reported$23,769,735ExpensesNotReportedAmt
Expenses Subtotal$5,979,075ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,979,075TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:HMONG COLLEGE PREP ACADEMY REVENUES 25,632,077.
PART XII, LINE 2D - OTHER ADJUSTMENTS:HMONG COLLEGE PREP ACADEMY EXPENSES LESS RENT 23,769,735.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
HRA OF THE CITY OF ST PAUL
A521440935852297AHE2012-10-11$17,050,000TO AQUIRE, RENOVATE & EQUIP SCHOOLHOUSE000
HRA OF THE CITY OF ST PAUL
B521440935852297CD02016-12-16$43,171,658TO REFUND 2006A BONDS, ACQUIRE LAND, CONSTRUCT & EQUIP CAPITAL IMPROVEMENTS000
HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF SAINT PAUL MINNESOTA
C521440935852297CZ12020-09-28$7,102,642TO REFUND 2012A BONDS, NEW CONSTRUCTION000
HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF SAINT PAUL MINNESOTA
D521440935852297DB32020-09-28$5,715,050TO REFUND 2012A BONDS, NEW CONSTRUCTION000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtCapitalized InterestCapitalizedInterestAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCapital ExpendituresCapitalExpendituresAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintIndRefunding EscrowRefundingEscrowAmtUnspentUnspentAmt
A$17,050,000$17,050,000$1,171,330$339,504$15,539,166201300Yes (1)Yes (1)
B$43,171,658$866,099$863,433$34,351,4282018Yes (1)0Yes (1)Yes (1)$7,090,698
C$6,944,900$107,791$56,558$1,606,640Yes (1)0Yes (1)Yes (1)$4,048,250$5,338,260
D$5,659,842$87,845$46,092$1,309,353Yes (1)0Yes (1)Yes (1)$3,299,177$4,350,489

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A000000Yes (1)
B000000Yes (1)
C000000Yes (1)
D000000Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000Yes (1)0000Yes (1)
B000Yes (1)0000Yes (1)
C000Yes (1)0000Yes (1)
D000Yes (1)0000Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (1)
BYes (1)
CYes (1)
D0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceDATE REBATE COMPUTATION PERFORMEDFormAndLineReferenceDesc
ExplanationISSUER NAME: HRA OF THE CITY OF ST PAUL DATE THE REBATE COMPUTATION WAS PERFORMED: 10/02/2017ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF SAINT PAUL MINNESOTABusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN521440935BondIssuerEIN
CUSIP852297DA8CUSIPNum
Bond Issued2020-09-28BondIssuedDt
Issue Price$16,676,887IssuePriceAmt
PurposeTO REFUND 2012A BONDS, NEW CONSTRUCTIONPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$16,515,787TotalProceedsAmt
Capitalized Interest$256,339CapitalizedInterestAmt
Refunding Escrow$9,627,214RefundingEscrowAmt
Issuance Costs From Proceeds$134,500IssuanceCostsFromProceedsAmt
Capital Expenditures$3,820,778CapitalExpendituresAmt
Unspent$12,695,010UnspentAmt
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate DueYes (1)NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION'S SOLE MEMBER IS HMONG COLLEGE PREP ACADEMY.
FORM 990, PART VI, SECTION A, LINE 7ATHE SOLE MEMBER, HMONG COLLEGE PREP ACADEMY, APPOINTS THE DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED IN DETAIL BY THE HERC BOARD CHAIR PRIOR TO FILING. A FINAL COPY OF THE REPORT IS SHARED WITH THE HERC BOARD.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY AT THIS TIME.
FORM 990, PART IX, LINE 11GBOND SERVICES: PROGRAM SERVICE EXPENSES 1,561,490. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,561,490.
FORM 990, PART XII, LINE 2C:THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1HMONG COLLEGE PREP ACADEMYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11515 BREWSTER STREETAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55108ZIPCd
FieldValueIRS element (for citing)
EIN651180277EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 2PublicCharityStatusTxt
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 OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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