MINNESOTA EARLY LEARNING ACADEMY INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: MINNESOTA EARLY LEARNING ACADEMY INC (EIN 46-4017902)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-04-13
IRS object ID: 202221039349300717
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-04-13T10:04:39-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12100 MEREDITH DR SUITE 200	AddressLine1Txt
City	URBANDALE	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50323	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464017902	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MINNESOTA EXCELLENCE IN LEARNING ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MINN	BusinessNameControlTxt
Phone	7632054396	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 ZANZIBAR LANE N	AddressLine1Txt
City	MAPLE GROVE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55311	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANIELLE FIELDS	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7632054396	PhoneNum
Signature	2022-04-06	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DANIELLE	PersonFirstNm
Person Last	FIELDS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHLEEN NEW CPA	PreparerPersonNm
PTIN	P01320485	PTIN
Phone	5157275700	PhoneNum
Preparation	2022-04-06	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSEPH SCHERER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 ZANZIBAR LANE N	AddressLine1Txt
City	MAPLE GROVE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55311	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,200,087	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	MELASCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	43	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,345,108	PYContributionsGrantsAmt
CY Contributions Grants	$3,197,071	CYContributionsGrantsAmt
PY Program Service Revenue	$3,039	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,336	CYProgramServiceRevenueAmt
PY Investment Income	$70	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$53	PYOtherRevenueAmt
CY Other Revenue	$1,680	CYOtherRevenueAmt
PY Total Revenue	$3,348,270	PYTotalRevenueAmt
CY Total Revenue	$3,200,087	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,815,186	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,803,766	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,455,043	PYOtherExpensesAmt
CY Other Expenses	$1,378,465	CYOtherExpensesAmt
PY Total Expenses	$3,270,229	PYTotalExpensesAmt
CY Total Expenses	$3,182,231	CYTotalExpensesAmt
PY Revenues Less Expenses	$78,041	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$17,856	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,113,501	TotalAssetsBOYAmt
Total Assets EOY	$1,518,962	TotalAssetsEOYAmt
Total Liabilities BOY	$3,276,920	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,954,877	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,163,419	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,435,915	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE MINNESOTA EXELLENCE IN LEARNING ACADEMY (MELA) IS TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES BY PROVIDING A HIGH-QUALITY LEARNING ENVIRONMENT THAT ACCELERATES ACHIEVEMENT, PERFORMANCE, AND COLLEGE-PREPAREDNESS THROUGH CAREFUL ANALYSIS OF STUDENT NEEDS AND EFFECTIVE USE OF DATA TO PERSONALIZE AND MONITOR STUDENT LEARNING. INNOVATION COMBINED WITH RESEARCH-BASED BEST PRACTICES AND STRONG SUPPORT FOR TEACHERS WILL ENSURE THAT EVERY STUDENT IN THE ACADEMY WILL BE READING BY THE END OF THIRD GRADE AND CONTINUE TO EXCEED GRADE LEVEL STANDARDS ENSURING READINESS FOR ACCELERATED WORK IN A HIGH-PERFORMING MIDDLE SCHOOL, HIGH SCHOOL, AND THE COLLEGE OF THEIR CHOICE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,528,958	ExpenseAmt
Revenue	$3,016	RevenueAmt
Desc	DURING ITS SIXTH YEAR OF OPERATION, MELA SERVED 185 STUDENTS IN GRADES PREK-6.	Desc
Total Program Service Expenses	$2,528,958	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	43	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7632054396	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 ZANZIBAR LANE N	AddressLine1Txt
City	MAPLE GROVE	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55311	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
DANIELLE FIELDS
EXECUTIVE DIRECTOR	41.00	Yes (X)	$114,977	$0	$15,182
TOMIKA DAVIS
MEMBER/TEACHER	41.00		$39,677	$0	$28,686	Yes (X)
PAULA BARROS DA SILVA
FORMER MEMBER/TEACHER	40.00		$46,222	$0	$7,479		Yes (X)
EMILY JOHNSON
SECRETARY/TEACHER	41.00	Yes (X)	$17,751	$0	$1,463	Yes (X)
ERIKA FINANGER
MEMBER/TEACHER	41.00		$15,750	$0	$1,371	Yes (X)
JOSEPH SCHERER
BOARD CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
MALAI TURNBALL
MEMBER	1.00		$0	$0	$0	Yes (X)
JULIE EDUPUTA
MEMBER	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$234,377	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$54,181	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COLLABORATIVE STUDENT TRANSPORTATION OF	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	615 1ST AVE NE SUITE 115	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55480	ZIPCd

Field	Value	IRS element (for citing)
Services	TRANSPORTATION	ServicesDesc
Compensation	$168,007	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$3,177,410	GovernmentGrantsAmt
All Other Contributions	$19,661	AllOtherContributionsAmt
Total Contributions	$3,197,071	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	FEES FROM PATRONS	Desc
Business	611110	BusinessCd
Total Revenue Column	$1,336	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,336	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,336	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,680	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,680	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,680	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,200,087	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,016	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$241,849	TotalAmt
Program Services	$100,672	ProgramServicesAmt
Management And General	$141,177	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$53,514	TotalAmt
Program Services	$53,514	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,191,574	TotalAmt
Program Services	$1,001,024	ProgramServicesAmt
Management And General	$190,550	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$100,202	TotalAmt
Program Services	$85,134	ProgramServicesAmt
Management And General	$15,068	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$100,554	TotalAmt
Program Services	$79,032	ProgramServicesAmt
Management And General	$21,522	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$116,073	TotalAmt
Program Services	$88,591	ProgramServicesAmt
Management And General	$27,482	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt
Management And General	$24,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$69,800	TotalAmt
Management And General	$69,800	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$212,891	TotalAmt
Program Services	$162,602	ProgramServicesAmt
Management And General	$50,289	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,482	TotalAmt
Program Services	$6,987	ProgramServicesAmt
Management And General	$18,495	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$86,401	TotalAmt
Program Services	$32,259	ProgramServicesAmt
Management And General	$54,142	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$550,506	TotalAmt
Program Services	$550,506	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,977	TotalAmt
Program Services	$14,781	ProgramServicesAmt
Management And General	$196	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,194	TotalAmt
Management And General	$1,194	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$24,957	TotalAmt
Program Services	$21,474	ProgramServicesAmt
Management And General	$3,483	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,221	TotalAmt
Management And General	$11,221	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION	$189,679	$189,679
FOOD SERVICE	$91,634	$91,634
INSTRUCTIONAL SUPPLIES	$48,471	$48,471
DUES AND SUBSCRIPTIONS	$24,654		$24,654

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,598	TotalAmt
Program Services	$2,598	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,182,231	TotalAmt
Program Services	$2,528,958	ProgramServicesAmt
Management And General	$653,273	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$60,193	BOYAmt
EOY	$250,894	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$234,630	BOYAmt
EOY	$58,808	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$112,932	BOYAmt
EOY	$86,299	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$147,863	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$98,974	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$50,003	BOYAmt
EOY	$48,889	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,655,743	BOYAmt
EOY	$1,074,072	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,113,501	BOYAmt
EOY	$1,518,962	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$265,979	BOYAmt
EOY	$220,255	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$65,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$50,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,960,941	BOYAmt
EOY	$2,669,622	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,276,920	BOYAmt
EOY	$2,954,877	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$1,213,422	BOYAmt
EOY	-$1,484,804	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$50,003	BOYAmt
EOY	$48,889	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,163,419	BOYAmt
EOY	-$1,435,915	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,113,501	BOYAmt
EOY	$1,518,962	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$17,856	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$290,352	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$147,863	OtherCostOrOtherBasisAmt
Depreciation	$98,974	DepreciationAmt
Book Value	$48,889	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$48,889	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED OUTFLOWS RELATED TO PENSIONS	Desc
Book Value	$1,074,072	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,074,072	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$1,591,610
DEFERRED INFLOWS RELATED TO PENSIONS	$1,078,012

Field	Value	IRS element (for citing)
Total Liability	$2,669,622	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,210,139	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$10,052	OtherRevenueAmt
Revenue Not Reported	$10,052	RevenueNotReportedAmt
Revenue Subtotal	$3,200,087	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,200,087	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,482,635	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$300,404	OtherExpensesIncludedAmt
Expenses Not Reported	$300,404	ExpensesNotReportedAmt
Expenses Subtotal	$3,182,231	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,182,231	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	PENSION INCOME 10,052.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	PENSION EXPENSES 300,404.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE NONDISCRIMINATORY POLICY AS WELL AS A BULLY PROHIBITION AND UNIFORM POLICY ARE ALL AVAILABLE DURING THE OPEN HOUSES.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	PAULA BARROS DA SILVA	PersonNm
Title	FORMER MEMBER/TEACHER	TitleTxt
Base Compensation Filing Org	$46,222	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,709	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$3,770	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$53,701	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	AT AN ANNUAL MEETING OR ANY SPECIAL MEETING PROPERLY CALLED, PARENTS AND EMPLOYEES OF THE ACADEMY SHALL BE PERMITTED TO VOTE TO ELECT DIRECTORS. MEMBERS OF THE ACADEMY HAVING THE RIGHT TO ELECT DIRECTORS, SHALL ELECT THE DIRECTORS IN ACCORD WITH THE OUTCOME OF VOTING BY THE PARENTS, GUARDIANS AND STAFF EMPLOYED BY THE ACADEMY.
FORM 990, PART VI, SECTION B, LINE 11B	THE SCHOOL MEETS WITH THEIR FINANCIAL MANAGER AND WALKS THROUGH THE DRAFT 990 AND THEN IT IS PRESENTED TO THE BOARD. THE FINANCIAL MANAGER AND DIRECTOR OF OPERATIONS WALK THROUGH THE SIGNIFICANT PIECES OF THE 990 AND THEN THE BOARD APPROVES THE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15	COMPARABLE SALARY DATA FROM SIMILAR SCHOOLS IN THE AREA IS COMPILED. THE SALARY SCHEDULE IS THEN PRESENTED TO THE BOARD AS PART OF THE BUDGET PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	MELA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VII, SECTION A:	RELATED BOARD MEMBERS: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. EMILY JOHNSON AND ERIKA FINANGER ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS.
FORM 990, PART X, LINE 25:	PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.
FORM 990, PART XI, LINE 9:	PENSION LIABILITY ADJUSTMENT -290,352.
FORM 990, PART XII, LINE 2C:	THE ANNUAL FINANCIAL STATEMENTS ARE COMPLETED BY THE INDEPENDENT AUDIT FIRM THAT WAS SELECTED BY THE BOARD OF DIRECTORS. THERE IS NO CHANGE FROM PRIOR YEAR.