BETA

NORTHERN LIGHTS COMMUNITY SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NORTHERN LIGHTS COMMUNITY SCHOOL (EIN 20-2157775)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-01-26
IRS object ID
202120269349300432
Schema version
2019v5.1
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)
Return2021-01-26T12:58:09-06:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411397419PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Abdo Eick & Meyers LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15201 Eden Avenue Suite 250AddressLine1Txt
CityEdinaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55436ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202157775EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Community SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJosie Pitts-LobePersonNm
Person TitleBoard Chair & TreasurerPersonTitleTxt
Phone2184924400PhoneNum
Signature2021-01-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSteven D Anseth CPAPreparerPersonNm
PTINP00552219PTIN
Phone9528359090PhoneNum
Preparation2021-01-18PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJosie Pitts-LobePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,058,515GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.nlcschool.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,955,117PYContributionsGrantsAmt
CY Contributions Grants$2,045,551CYContributionsGrantsAmt
PY Program Service Revenue$37,009PYProgramServiceRevenueAmt
CY Program Service Revenue$3,478CYProgramServiceRevenueAmt
PY Investment Income$4,047PYInvestmentIncomeAmt
CY Investment Income$4,285CYInvestmentIncomeAmt
PY Other Revenue$326,325PYOtherRevenueAmt
CY Other Revenue$5,201CYOtherRevenueAmt
PY Total Revenue$2,322,498PYTotalRevenueAmt
CY Total Revenue$2,058,515CYTotalRevenueAmt
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$2,045,574PYOtherExpensesAmt
CY Other Expenses$2,090,046CYOtherExpensesAmt
PY Total Expenses$2,045,574PYTotalExpensesAmt
CY Total Expenses$2,090,046CYTotalExpensesAmt
PY Revenues Less Expenses$276,924PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,531CYRevenuesLessExpensesAmt
Total Assets BOY$2,073,864TotalAssetsBOYAmt
Total Assets EOY$1,760,146TotalAssetsEOYAmt
Total Liabilities BOY$2,461,658TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,177,555TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$387,794NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$417,409NetAssetsOrFundBalancesEOYAmt
MissionNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,750,976ExpenseAmt
Revenue$3,478RevenueAmt
DescNorthern Lights Community School will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.Desc
Total Program Service Expenses$1,750,976TotalProgramServiceExpensesAmt
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 Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
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
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
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)
Phone2184924400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 Bridge StreetAddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Josie Pitts-Lobe
Board Chair/Treasurer1.00Yes (X)Yes (X)$0$0$0
Donna Hanson-Kaasa
Vice Chair1.00Yes (X)Yes (X)$0$0$0
Aimee Love
Secretary1.00Yes (X)Yes (X)$0$0$0
Shelly Eichorn
Member1.00Yes (X)$0$0$0
Shannon Zozgornik
Member1.00Yes (X)$0$0$0
Karen Howell
Member1.00Yes (X)$0$0$0
Courtney Johnson
Member1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
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

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Edvisions Schools IncBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 Main StreetAddressLine1Txt
CityHendersonCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56044ZIPCd
FieldValueIRS element (for citing)
ServicesEducators and ManagementServicesDesc
Compensation$1,441,956CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$2,039,528GovernmentGrantsAmt
All Other Contributions$6,023AllOtherContributionsAmt
Total Contributions$2,045,551TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFood serviceDesc
Business900099BusinessCd
Total Revenue Column$3,478TotalRevenueColumnAmt
Related Or Exempt Func Income$3,478RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,478TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,285TotalRevenueColumnAmt
Exclusion$4,285ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPension RevenueDesc
Business900099BusinessCd
Total Revenue Column$5,201TotalRevenueColumnAmt
Exclusion$5,201ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,201OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,058,515TotalRevenueColumnAmt
Related Or Exempt Func Income$3,478RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$9,486ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Program Services$700ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,591TotalAmt
Management And General$52,591ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$119TotalAmt
Program Services$119ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,495,988TotalAmt
Program Services$1,246,215ProgramServicesAmt
Management And General$249,773ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,096TotalAmt
Management And General$1,096ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,504TotalAmt
Program Services$2,563ProgramServicesAmt
Management And General$8,941ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$32,161TotalAmt
Program Services$19,154ProgramServicesAmt
Management And General$13,007ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$223,693TotalAmt
Program Services$223,693ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$83,648TotalAmt
Program Services$83,648ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$11,919TotalAmt
Management And General$11,919ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$58,262TotalAmt
Program Services$58,017ProgramServicesAmt
Management And General$245ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,738TotalAmt
Program Services$19,738ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Food$56,259$56,259
Classroom Supplies$17,187$17,187
Other Supplies$15,015$13,517$1,498
Student Activity Fees$10,166$10,166

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,090,046TotalAmt
Program Services$1,750,976ProgramServicesAmt
Management And General$339,070ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$334,780BOYAmt
EOY$426,006EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$229,432BOYAmt
EOY$239,919EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,637BOYAmt
EOY$165EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,361BOYAmt
EOY$2,451EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,581BOYAmt
EOY$41,293EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$898,838LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$602,700LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$351,943BOYAmt
EOY$296,138EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,117,130BOYAmt
EOY$754,174EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,073,864BOYAmt
EOY$1,760,146EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$218,130BOYAmt
EOY$203,427EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$17,144BOYAmt
EOY$25,946EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,226,384BOYAmt
EOY$1,948,182EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,461,658BOYAmt
EOY$2,177,555EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$390,500BOYAmt
EOY-$424,885EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,706BOYAmt
EOY$7,476EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$387,794BOYAmt
EOY-$417,409EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,073,864BOYAmt
EOY$1,760,146EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$31,531ReconcilationRevenueExpnssAmt
Prior Period Adjustments$1,916PriorPeriodAdjustmentsAmt
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)
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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$519,996OtherCostOrOtherBasisAmt
Depreciation$306,586DepreciationAmt
Book Value$213,410BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$378,842OtherCostOrOtherBasisAmt
Depreciation$296,114DepreciationAmt
Book Value$82,728BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$296,138TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDeferred Outflows of Pension ResourcesDesc
Book Value$754,174BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$754,174TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Deferred Inflows of Resources$1,176,925
Net Pension Liability$771,257
FieldValueIRS element (for citing)
Total Liability$1,948,182TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position to increase or decrease significantly over the next 12 months. As of June 30, 2020, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The School files informational returns in the U.S. federal jurisdiciton, and in the Minnesota state jurisdiction. U.S federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.ExplanationTxt

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 3Northern Lights Community School is a Minnesota Charter School that must follow MN Statute 124d 10. This statute states that teh school can not charge tuition nor refuse admission to any student for any reason. The school is a free tuition school.
Schedule E, Part I, Line 6Northern Lights Community School is a Minnesota Charter School that is in compliance with MN Statute 124d 10. As such,this Statute allows for the school to receive both Federal and State Aids and Grants from and through the Minnesota Department of Education and the US Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 3Northern Lights Community School utilizes a contracted education-based service organization to provide staff and support for the education of students.
Form 990, Part VI, Section B, line 11bThe Finance Commitee reviews the form 990 and it is then presented to the board for approval prior to filing.
Form 990, Part VI, Section B, line 12cThe organization annually evaluates all conflict of interest policies submitted by board members and employees. The organization's policies are communicated annually to the board and employees and to new board members and employees upon joining the organization.
Form 990, Part VI, Section C, line 19The Organization makes its public documents available upon request.
Form 990, Part IX, line 11gPension Plan: Program service expenses 79,180. Management and general expenses 10,775. Fundraising expenses 0. Total expenses 89,955. Employee Benefits: Program service expenses 218,009. Management and general expenses 39,490. Fundraising expenses 0. Total expenses 257,499. Payroll Taxes: Program service expenses 71,743. Management and general expenses 14,247. Fundraising expenses 0. Total expenses 85,990. Instructors: Program service expenses 758,816. Management and general expenses 0. Fundraising expenses 0. Total expenses 758,816. Other Services: Program service expenses 118,467. Management and general expenses 0. Fundraising expenses 0. Total expenses 118,467. Administration: Program service expenses 0. Management and general expenses 185,261. Fundraising expenses 0. Total expenses 185,261.
Form 990, Part XII, Line 2cThe board of directors assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Building CompanyBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2843AddressLine1Txt
CityWarbaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55793ZIPCd
FieldValueIRS element (for citing)
EIN260260117EIN
Primary ActivitiesHold and manage real estate and lease real estate to a MN charterPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 12c, III-FIPublicCharityStatusTxt
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 Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Northern Lights Building CompanyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$168,558InvolvedAmt
Method Of Amount DeterminationMarket ValueMethodOfAmountDeterminationTxt

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