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NORTHSTAR CHRISTIAN ACADEMY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NORTHSTAR CHRISTIAN ACADEMY (EIN 47-4231309)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-07-10
IRS object ID
202541919349300424
Schema version
2023v6.0
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)
Return2025-07-10T10:25:44-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN416192096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOYUM & BARENSCHEER PLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13050 METRO DR STE 200AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554251547ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474231309EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHSTAR CHRISTIAN ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone3202196489PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13888 PIONEER RD SEAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP56308ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATY LAUBACHPersonNm
Person TitleBOARD PRESIDENTPersonTitleTxt
Phone3202196489PhoneNum
Signature2025-07-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonASHLEY SPARKSPreparerPersonNm
PTINP01234392PTIN
Phone9528544244PhoneNum
Preparation2025-07-09PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerKATY LAUBACHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13888 PIONEER RD SEAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP56308ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,289,137GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://NORTHSTARKNIGHTS.COM/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionNORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee49TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI-$326TotalGrossUBIAmt
PY Contributions Grants$522,790PYContributionsGrantsAmt
CY Contributions Grants$338,577CYContributionsGrantsAmt
PY Program Service Revenue$1,998,753PYProgramServiceRevenueAmt
CY Program Service Revenue$1,853,195CYProgramServiceRevenueAmt
PY Investment Income$4PYInvestmentIncomeAmt
CY Investment Income-$2,777CYInvestmentIncomeAmt
PY Other Revenue$2,553PYOtherRevenueAmt
CY Other Revenue$63,807CYOtherRevenueAmt
PY Total Revenue$2,524,100PYTotalRevenueAmt
CY Total Revenue$2,252,802CYTotalRevenueAmt
PY Grants And Similar Paid$308,450PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$260,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$921,256PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$872,261CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$21,573CYTotalFundraisingExpenseAmt
PY Other Expenses$1,797,592PYOtherExpensesAmt
CY Other Expenses$1,616,118CYOtherExpensesAmt
PY Total Expenses$3,027,298PYTotalExpensesAmt
CY Total Expenses$2,748,379CYTotalExpensesAmt
PY Revenues Less Expenses-$503,198PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$495,577CYRevenuesLessExpensesAmt
Total Assets BOY$13,574,254TotalAssetsBOYAmt
Total Assets EOY$12,913,664TotalAssetsEOYAmt
Total Liabilities BOY$379,776TotalLiabilitiesBOYAmt
Total Liabilities EOY$214,763TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,194,478NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,698,901NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,360,062ExpenseAmt
Revenue$1,115,000RevenueAmt
DescKNIGHTS PROGRAM: DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST, WITH A FOUNDATION BUILT ON SPIRITUAL DEVELOPMENT, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$808,904ExpenseAmt
Grant$260,000GrantAmt
Revenue$450,000RevenueAmt
DescSCHOOL: NORTHSTAR CHRISTIAN ACADEMY STRIVES TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE THE BIBLICAL WORLDVIEW AS THE FOUNDATION FOR LEARNING.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$313,754ExpenseAmt
Revenue$288,195RevenueAmt
DescSPORTS COMPLEX: WORKING ALONGSIDE FELLOWSHIP OF CHRISTIAN ATHLETICS TO PROVIDE ACTIVITIES TO TEACH CHRISTIAN VALUES AND PROVIDE AN OPPORTUNITY FOR STUDENTS TO LIVE OUT THE VALUES AND SERVANT LEADERSHIP PRINCIPLES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,482,720TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee49EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonALICIA VANDERMARTINPersonNm
Phone3202196489PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13888 PIONEER RD SEAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP56308ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DALLAS STEWARD
EXECUTIVE DI40.00Yes (X)$90,208$0$0
RYLAN GALIARDI
DIRECTOR OF40.00Yes (X)$81,492$0$0
KATY LAUBACH
BOARD PRESID25.00Yes (X)$0$0$0Yes (X)
TIM CULLEN
VICE CHAIR10.00Yes (X)$0$0$0Yes (X)
DUWAYNE PAUL
TREASURER8.00Yes (X)$0$0$0Yes (X)
KEITH ANDERSON
SECRETARY10.00Yes (X)$0$0$0Yes (X)
BRENT SMITH
DIRECTOR15.00$0$0$0Yes (X)
SCOTT ANDERSON
DIRECTOR5.00$0$0$0Yes (X)
MARK JENSON
DIRECTOR10.00$0$0$0Yes (X)
LAWRENCE ELFERING
DIRECTOR5.00$0$0$0Yes (X)
JEFF ROSTE
DIRECTOR2.00$0$0$0Yes (X)
DANIEL HUNTINGTON
DIRECTOR8.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$171,700TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$338,577AllOtherContributionsAmt
Noncash Contributions$5,838NoncashContributionsAmt
Total Contributions$338,577TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATION & HOCKEY TUITION611110$1,565,000$1,565,000
SPORT COMPLEX INCOME611110$288,195$288,195
FieldValueIRS element (for citing)
Total Program Service Revenue$1,853,195TotalProgramServiceRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$2,777OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$2,777OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,777TotalRevenueColumnAmt
Related Or Exempt Func Income-$2,777RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$38,347GrossSalesOfInventoryAmt
Cost Of Goods Sold$33,558CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,789TotalRevenueColumnAmt
Unrelated Business Revenue-$326UnrelatedBusinessRevenueAmt
Exclusion$5,115ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$59,018TotalRevenueColumnAmt
Exclusion$59,018ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$59,018OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,252,802TotalRevenueColumnAmt
Related Or Exempt Func Income$1,850,418RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$326UnrelatedBusinessRevenueAmt
Exclusion$64,133ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$260,000TotalAmt
Program Services$260,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$249,067TotalAmt
Program Services$249,067ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$559,918TotalAmt
Program Services$479,020ProgramServicesAmt
Management And General$80,898ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$63,276TotalAmt
Program Services$56,948ProgramServicesAmt
Management And General$6,328ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$84,090TotalAmt
Program Services$76,079ProgramServicesAmt
Management And General$8,011ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,068TotalAmt
Management And General$63,068ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$46,135TotalAmt
Program Services$46,135ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,049TotalAmt
Management And General$2,049ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,934TotalAmt
Management And General$4,934ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,828TotalAmt
Program Services$8,414ProgramServicesAmt
Management And General$8,414ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$296,229TotalAmt
Program Services$236,983ProgramServicesAmt
Management And General$59,246ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$214,164TotalAmt
Program Services$214,164ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$5,681TotalAmt
Program Services$5,681ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$358,123TotalAmt
Program Services$358,123ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$45,011TotalAmt
Program Services$39,222ProgramServicesAmt
Management And General$5,789ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL EXPENSE$119,340$119,340
HOCKEY EXPENSE$113,255$113,255
BILLET EXPENSE$110,865$110,865
BAD DEBTS$64,125$60,919$3,206

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$72,221TotalAmt
Program Services$48,505ProgramServicesAmt
Management And General$2,143ManagementAndGeneralAmt
Fundraising$21,573FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,748,379TotalAmt
Program Services$2,482,720ProgramServicesAmt
Management And General$244,086ManagementAndGeneralAmt
Fundraising$21,573FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$743,613BOYAmt
EOY$498,614EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$350,487BOYAmt
EOY$281,638EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,425BOYAmt
EOY$5,691EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,320,850LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,193,129LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,469,729BOYAmt
EOY$12,127,721EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,574,254BOYAmt
EOY$12,913,664EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$116,745BOYAmt
EOY$36,868EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$70,000BOYAmt
EOY$177,895EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$193,031BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$379,776BOYAmt
EOY$214,763EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,088,245BOYAmt
EOY$11,684,846EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,106,233BOYAmt
EOY$1,014,055EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,194,478BOYAmt
EOY$12,698,901EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,574,254BOYAmt
EOY$12,913,664EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$495,577ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,428,398OtherCostOrOtherBasisAmt
Book Value$1,428,398BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,350,350OtherCostOrOtherBasisAmt
Depreciation$1,817,790DepreciationAmt
Book Value$9,532,560BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$736,795OtherCostOrOtherBasisAmt
Depreciation$375,339DepreciationAmt
Book Value$361,456BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$805,307OtherCostOrOtherBasisAmt
Book Value$805,307BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,127,721TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,995,579TotalRevEtcAuditedFinclStmtAmt
Other Revenue$2,777OtherRevenueAmt
Revenue Not Reported$2,777RevenueNotReportedAmt
Revenue Subtotal$1,992,802RevenueSubtotalAmt
Other Revenues Not Included$260,000OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$260,000RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,252,802TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,491,156TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$2,777OtherExpensesIncludedAmt
Expenses Not Reported$2,777ExpensesNotReportedAmt
Expenses Subtotal$2,488,379ExpensesSubtotalAmt
Other Expenses Not Included$260,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$260,000ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,748,379TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XNORTHSTAR CHRISTIAN ACADEMY IS EXEMPT FROM FEDERAL AND MINNESOTA TAXATION PURSUANT TO THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SECTION 290.05 OF THE MINNESOTA STATUTES AND IS ONLY SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. SINCE THE ACADEMY HAD NO UNRELATED BUSINESS TAXABLE INCOME IN FISCAL 2024, 2023, OR 2022 THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THATWOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
SCHEDULE D, PAGE 4, PART XI, LINE 2DLOSS ON SALE OF ASSETS 2,777
SCHEDULE D, PAGE 4, PART XI, LINE 4BSCHOLARSHIPS 260,000
SCHEDULE D, PAGE 4, PART XII, LINE 2DLOSS ON SALE OF ASSETS 2,777
SCHEDULE D, PAGE 4, PART XII, LINE 4BSCHOLARSHIPS 260,000

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcfalsePolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE EFormAndLineReferenceDesc
ExplanationSCHEDULE E, PART I, LINE 3: THE ACADEMY PUBLISHED A PUBLIC NOTICE OF ITS NONDISCRIMINATION POLICY IN A NEWSPAPER AND ON ITS WEBSITE DURING THE SOLICITATION PERIOD FOR NEW STUDENT ENROLLMENT FOR THE SCHOOL YEAR STARTING IN SEPTEMBER 2016. NONDISCRIMINATION POLICY IS INCLUDED IN THE PLAYER (STUDENT) HANDBOOK AND THE EMPLOYEE HANDBOOK. SCHEDULE E, PART I, LINE 7: THE ACADEMY IS IN THE PROCESS OF UPDATING THE WEBSITE AND APPLICATION DOCUMENTS TO INCLUDE THE NONDISCRIMINATION POLICY.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient28RecipientCnt
Cash Grant$260,000CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, ITEM BTHE FOLLOWING CHANGES WERE MADE ON THE AMENDED 990: THE RETURN WAS AMENDED TO ACCOMMODATE THE AUDIT THAT WAS COMPLETED AFTER THE FINAL DEADLINE OF THE 990. THIS CAUSED SIGNFICANT CHANGES TO THE FINANCIALS IN PART VIII, IX, AND X OF THE 990 AND TO SCHEDULES A, B AND G.
FORM 990 - ORGANIZATION'S MISSIONNORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING.
FORM 990, PAGE 6, PART VI, LINE 8BTHERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANT BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS PREPARED AND PROVIDED AS A DRAFT, ANY CHANGES IDENTIFIED BY THE ORGANIZATION ARE INCORPORATED INTO THE RETURN. THE FORM 990 IS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ACADEMY'S CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH POWERS DELEGATED BY THE BOARD OF DIRECTORS. EACH COVERED PERSON ANNUALLY SIGNS AN ACKNOWLEDGEMENT AND DISCLOSURE FORM THAT THEY HAVE RECEIVED AND REVIEWED A COPY OF THE POLICY AND AGREED TO COMPLY WITH ITS TERMS AND DISCLOSED ANY INTERESTS THAT MAY BE A PROPOSED TRANSACTION WITH THE ACADEMY IN THE UPCOMING YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE MEETING WHILE THE FINAL DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE MINUTES OF THE MEETING SHALL CONTAIN THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE RELATIONSHIP, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED, THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE NAMES OF THE PERSONS WHO RECUSED THEMSELVES FROM SUCH DISCUSSION AND VOTES, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION FOR THE HIGHLY COMPENSATED DIRECTOR ROLES ARE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX- EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION INFORMATION COMPILED BY INDEPENDENT PARTIES/BOARD MEMBERS IF AVAILABLE, OR ACTUAL OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. THE INFORMATION WILL BE REVIEWED BY INDEPENDENT PERSONS APPROVED BY THE BOARD OF DIRECTORS AND/OR THE BOARD OF DIRECTORS. REVIEWS WILL BE CONDUCTED PERIODICALLY AS NEEDED TAKING INTO ACCOUNT YEARS OF SERVICE, PRIOR EXPERIENCE, AND FROM FEEDBACK RECEIVED.
FORM 990, PAGE 6, PART VI, LINE 15BSALARY INFORMATION IS OBTAINED THROUGH COLLECTION FROM LOCAL ORGANIZATIONS, SIMILAR ROLES IN OTHER AREAS, ETC. IN ORDER TO DETERMINE REASONABLE SALARY LEVELS BASED ON REPORTED AVERAGES. THE ORGANIZATION ALSO TAKES INTO ACCOUNT WHAT IS FISCALLY SOUND AND VIABLE FOR THE ORGANIZATION. COMPENSATION MANAGEMENT IS REGULARLY PART OF BUDGETING AND ONGOING MANAGEMENT PRACTICES.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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