2020-05-07T15:48:14-05:00 2019-06-30 411397419 Abdo Eick & Meyers LLP 100 Warren St Ste 600 Mankato MN 56001 990 2018-07-01 202157775 Northern Lights Community School NORT 2184924400 305 Bridge Street Warba MN 55793 Mike Hamernick Chief Officer 2184924400 2020-05-07 1 Steven D Anseth CPA P00552219 5076252727 2020-05-07 64.88.174.3 2020-05-07 10:26:44 CD P C4CB2B0CEB91C447450284D3AB3E4F83B73D11CD D13814010CC734944A8B9FCADAB93BC94DF7FCC7 2018 2020-09-23 17:36:50Z Mike Hamernick 305 Bridge Street Warba MN 55793 2322498 0 X www.nlcschool.org X 2004 MN Northern 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. 7 7 0 2 0 0 2006255 1955117 0 37009 -4845 4047 0 326325 2001410 2322498 0 0 0 0 868837 0 0 0 0 1613236 2045574 2482073 2045574 -480663 276924 2064484 2073864 2729202 2461658 -664718 -387794 Northern 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. 0 0 1642673 37009 Northern 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. 1642673 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 X The Organization 2184924400 305 Bridge Street Warba MN 55793 X Karen Fleming Board Chair 1.00 X X 0 0 0 Don Vidal Vice Chair 1.00 X X 0 0 0 Josie Pitts-Lobe Treasurer 1.00 X X 0 0 0 Shannon Zozgornik Secretary 1.00 X X 0 0 0 Kim Miller Member 1.00 X 0 0 0 Aimee Love Member 1.00 X 0 0 0 Art Norton Member 1.00 X 0 0 0 0 0 0 0 0 0 0 Edvisions Schools Inc 501 Main Street Henderson MN 56044 Educators and Management 1453405 1 1903678 51439 1955117 Food service 900099 37009 37009 37009 4047 4047 Pension Revenue 900099 326325 326325 326325 2322498 37009 0 330372 X 700 700 40230 40230 1378458 1160331 218127 945 945 14598 9259 5339 50027 50027 215035 46477 168558 105492 105492 9932 9932 58800 58800 37344 37344 Other Supplies 49875 49875 Food 33572 33572 Student Activity Fees 32719 32719 Classroom Supplies 17646 17646 201 201 2045574 1642673 402901 0 274363 334780 0 302239 229432 15637 1960 1361 16757 23581 896381 544438 409517 351943 1059648 1117130 2064484 2073864 217868 218130 16107 17144 0 2495227 2226384 2729202 2461658 X -671604 -390500 6886 2706 0 0 -664718 -387794 2064484 2073864 276924 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 519996 280586 239410 376385 263852 112533 351943 Deferred Outflows of Pension Resources 1117130 1117130 Deferred Inflows of Resources 1434733 Net Pension Liability 791651 2226384 X Part X, Line 2: The 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, 2019, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Northern 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 6 Northern 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. Line 6 - Explanation of Government Financial Aid Northern 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. Form 990, Part VI, Section A, line 3 Norhtern 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 11b The 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 12c The 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 19 The Organization makes its public documents available upon request. Form 990, Part IX, line 11g Employee Benefits: Program service expenses 263,400. Management and general expenses 46,977. Fundraising expenses 0. Total expenses 310,377. Payroll Taxes: Program service expenses 71,256. Management and general expenses 14,688. Fundraising expenses 0. Total expenses 85,944. Instructors: Program service expenses 735,536. Management and general expenses 0. Fundraising expenses 0. Total expenses 735,536. Other Services: Program service expenses 90,139. Management and general expenses 0. Fundraising expenses 0. Total expenses 90,139. Administration: Program service expenses 0. Management and general expenses 156,462. Fundraising expenses 0. Total expenses 156,462. Form 990, Part XII, Line 2c The board of directors assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant. Northern Lights Building Company PO Box 2843 Warba MN 55793 260260117 Hold and manage real estate and lease real estate to a MN charter MN 501(c)(3) Line 12c, III-FI 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Northern Lights Building Company K 168558 Market Value Part II Name of Related Organization: Northern Lights Building Company Primary Activity: Hold and manage real estate and lease real estate to a MN charter school.