MINNESOTA EARLY LEARNING ACADEMY INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA EARLY LEARNING ACADEMY INC (EIN 46-4017902)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-04-30
IRS object ID
202101209349301355
Schema version
2019v5.2
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)
Return2021-04-30T11:25:56-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

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 Line13800 AMERICAN BLVD WEST SUITE 1000AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554314420ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464017902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA EXCELLENCE IN LEARNING ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMINNBusinessNameControlTxt
Phone7632054396PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19060 ZANZIBAR LANE NAddressLine1Txt
CityMAPLE GROVECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55311ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIELLE FIELDSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7632054396PhoneNum
Signature2021-04-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW L MAYER CPAPreparerPersonNm
PTINP01261411PTIN
Phone9525636800PhoneNum
Preparation2021-04-22PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH SCHERERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19060 ZANZIBAR LANE NAddressLine1Txt
CityMAPLE GROVECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55311ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,348,270GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressMELASCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers57TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,488,023PYContributionsGrantsAmt
CY Contributions Grants$3,345,108CYContributionsGrantsAmt
PY Program Service Revenue$4,792PYProgramServiceRevenueAmt
CY Program Service Revenue$3,039CYProgramServiceRevenueAmt
PY Investment Income$186PYInvestmentIncomeAmt
CY Investment Income$70CYInvestmentIncomeAmt
PY Other Revenue$9,828PYOtherRevenueAmt
CY Other Revenue$53CYOtherRevenueAmt
PY Total Revenue$3,502,829PYTotalRevenueAmt
CY Total Revenue$3,348,270CYTotalRevenueAmt
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$1,684,611PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,815,186CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,596,963PYOtherExpensesAmt
CY Other Expenses$1,455,043CYOtherExpensesAmt
PY Total Expenses$3,281,574PYTotalExpensesAmt
CY Total Expenses$3,270,229CYTotalExpensesAmt
PY Revenues Less Expenses$221,255PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$78,041CYRevenuesLessExpensesAmt
Total Assets BOY$2,970,710TotalAssetsBOYAmt
Total Assets EOY$2,113,501TotalAssetsEOYAmt
Total Liabilities BOY$3,905,278TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,276,920TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$934,568NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,163,419NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,631,586ExpenseAmt
Revenue$3,092RevenueAmt
DescDURING ITS FIFTH YEAR OF OPERATION, MELA SERVED 199 STUDENTS IN GRADES PREK-6.Desc
Total Program Service Expenses$2,631,586TotalProgramServiceExpensesAmt
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 StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
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 PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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 Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7632054396PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19060 ZANZIBAR LANE NAddressLine1Txt
CityMAPLE GROVECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55311ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH SCHERER
BOARD CHAIR2.00Yes (X)Yes (X)$0$0$0
EMILY JOHNSON
SECRETARY/TEACHER41.00Yes (X)Yes (X)$50,051$0$3,914
TOMIKA DAVIS
MEMBER/TEACHER41.00Yes (X)$42,843$0$12,905
DAVID SUNDSTROM
MEMBER1.00Yes (X)$0$0$0
JULIE EDUPUTA
MEMBER1.00Yes (X)$0$0$0
PAULA BARROS
MEMBER/TEACHER41.00Yes (X)$44,085$0$3,424
DANIELLE FIELDS
EXECUTIVE DIRECTOR41.00Yes (X)$110,794$0$12,473
FieldValueIRS element (for citing)
Total Reportable Comp From Org$247,773TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$32,716TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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
COLLABORATIVE STUDENT TRANSPORTATION OF
PO BOX 9201MINNEAPOLISMN55480TRANSPORTATION$195,005
BILLE BUS TRANSPORTATION
2500 NEW BRIGHTON BLVD STE 113MINNEAPOLISMN55418TRANSPORTATION$153,048
DONE RIGHT FOODS
4305 CENTRAL AVE NECOLUMBIA HEIGHTSMN55421FOOD SERVICE$139,625
DISTINCTIVE SCHOOLS
910 W VAN BUREN ST STE 315CHICAGOIL60607MANAGEMENT SERVICES$109,283
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$3,325,425GovernmentGrantsAmt
All Other Contributions$19,683AllOtherContributionsAmt
Total Contributions$3,345,108TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICAL ASSISTANCE611110$2,969$2,969
FEES FROM PATRONS611110$70$70
FieldValueIRS element (for citing)
Total Program Service Revenue$3,039TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$70TotalRevenueColumnAmt
Exclusion$70ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$53TotalRevenueColumnAmt
Related Or Exempt Func Income$53RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$53OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,348,270TotalRevenueColumnAmt
Related Or Exempt Func Income$3,092RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$70ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$272,195TotalAmt
Program Services$146,680ProgramServicesAmt
Management And General$125,515ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,248,366TotalAmt
Program Services$1,020,909ProgramServicesAmt
Management And General$227,457ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$92,123TotalAmt
Program Services$73,140ProgramServicesAmt
Management And General$18,983ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$94,831TotalAmt
Program Services$69,638ProgramServicesAmt
Management And General$25,193ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$107,671TotalAmt
Program Services$77,090ProgramServicesAmt
Management And General$30,581ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$24,000TotalAmt
Management And General$24,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$66,002TotalAmt
Management And General$66,002ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$171,067TotalAmt
Program Services$129,927ProgramServicesAmt
Management And General$41,140ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,885TotalAmt
Program Services$6,223ProgramServicesAmt
Management And General$17,662ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$36,333TotalAmt
Program Services$18,231ProgramServicesAmt
Management And General$18,102ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$539,202TotalAmt
Program Services$539,202ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$20,838TotalAmt
Program Services$16,442ProgramServicesAmt
Management And General$4,396ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,627TotalAmt
Management And General$4,627ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$19,990TotalAmt
Program Services$16,897ProgramServicesAmt
Management And General$3,093ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,805TotalAmt
Management And General$11,805ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION$338,273$338,273
FOOD SERVICE$142,666$142,666
INSTRUCTIONAL SUPPLIES$35,130$35,130
DUES AND SUBSCRIPTIONS$19,968$19,968

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,257TotalAmt
Program Services$1,138ProgramServicesAmt
Management And General$119ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,270,229TotalAmt
Program Services$2,631,586ProgramServicesAmt
Management And General$638,643ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$49,416BOYAmt
EOY$60,193EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$423,374BOYAmt
EOY$234,630EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$101,064BOYAmt
EOY$112,932EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$124,020LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$74,017LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$60,131BOYAmt
EOY$50,003EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,336,725BOYAmt
EOY$1,655,743EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,970,710BOYAmt
EOY$2,113,501EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$320,247BOYAmt
EOY$265,979EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$250,000BOYAmt
EOY$50,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,335,031BOYAmt
EOY$2,960,941EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,905,278BOYAmt
EOY$3,276,920EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$994,699BOYAmt
EOY-$1,213,422EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$60,131BOYAmt
EOY$50,003EOYAmt

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-$934,568BOYAmt
EOY-$1,163,419EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,970,710BOYAmt
EOY$2,113,501EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$78,041ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$306,892OtherChangesInNetAssetsAmt
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)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$124,020OtherCostOrOtherBasisAmt
Depreciation$74,017DepreciationAmt
Book Value$50,003BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$50,003TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED OUTFLOWS RELATED TO PENSIONSDesc
Book Value$1,655,743BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,655,743TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
NET PENSION LIABILITY$1,365,232
DEFERRED INFLOWS RELATED TO PENSIONS$1,595,709
FieldValueIRS element (for citing)
Total Liability$2,960,941TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,348,270TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,348,270RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,348,270TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,260,101TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$9,862OtherExpensesIncludedAmt
Expenses Not Reported$9,862ExpensesNotReportedAmt
Expenses Subtotal$3,250,239ExpensesSubtotalAmt
Other Expenses Not Included$19,990OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$19,990ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,270,229TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2: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 XII, LINE 2D - OTHER ADJUSTMENTS:CAPITAL OUTLAY 9,862.
PART XII, LINE 4B - OTHER ADJUSTMENTS:DEPRECIATION EXPENSE 19,990.

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 (2 entries)

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7AAT 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 11BTHE 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 12CCOMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15COMPARABLE 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 19MELA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:PENSION LIABILITY ADJUSTMENT -306,892.
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.

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