MINNESOTA EARLY LEARNING ACADEMY INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA EARLY LEARNING ACADEMY INC (EIN 46-4017902)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-12-16
IRS object ID
201923509349300727
Schema version
2018v3.1
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)
Return2019-12-16T10:48:10-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

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
Signature2019-11-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHERESA GOETTEPreparerPersonNm
PTINP01062926PTIN
Phone9525636800PhoneNum
Preparation2019-11-22PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address70.97.219.241IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-22IPDt
IP Tm09:50:45IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id26FD29C46CA03EE3A513A87DB0D8118177507035AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

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$3,502,829GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressMNELA.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 Employee57TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,412,111PYContributionsGrantsAmt
CY Contributions Grants$3,488,023CYContributionsGrantsAmt
PY Program Service Revenue$8,042PYProgramServiceRevenueAmt
CY Program Service Revenue$4,792CYProgramServiceRevenueAmt
PY Investment Income$162PYInvestmentIncomeAmt
CY Investment Income$186CYInvestmentIncomeAmt
PY Other Revenue$5,630PYOtherRevenueAmt
CY Other Revenue$9,828CYOtherRevenueAmt
PY Total Revenue$3,425,945PYTotalRevenueAmt
CY Total Revenue$3,502,829CYTotalRevenueAmt
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$2,444,835PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,684,611CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,698,024PYOtherExpensesAmt
CY Other Expenses$1,596,963CYOtherExpensesAmt
PY Total Expenses$4,142,859PYTotalExpensesAmt
CY Total Expenses$3,281,574CYTotalExpensesAmt
PY Revenues Less Expenses-$716,914PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$221,255CYRevenuesLessExpensesAmt
Total Assets BOY$3,440,089TotalAssetsBOYAmt
Total Assets EOY$2,970,710TotalAssetsEOYAmt
Total Liabilities BOY$4,751,789TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,905,278TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,311,700NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$934,568NetAssetsOrFundBalancesEOYAmt
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$2,614,831ExpenseAmt
Revenue$14,620RevenueAmt
DescDURING ITS FOURTH YEAR OF OPERATION, MELA SERVED 175 STUDENTS IN GRADES PREK-6.Desc
Total Program Service Expenses$2,614,831TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee57EmployeeCnt
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 DutiesYes (1)DelegationOfMgmtDutiesInd
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 (8 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)$47,012$0$3,583
TOMIKA DAVIS
MEMBER/TEACHER41.00Yes (X)$37,401$0$12,035
DAVID SUNDSTROM
MEMBER1.00Yes (X)$0$0$0
JULIE EDUPUTA
MEMBER1.00Yes (X)$0$0$0
PAULA BARROS
MEMBER/TEACHER41.00Yes (X)$17,500$0$1,349
DANIELLE FIELDS
EXECUTIVE DIRECTOR41.00Yes (X)$54,436$0$2,602
JENNIFER MITCHELL
EXECUTIVE DIRECTOR, PARTIAL YEAR41.00Yes (X)$57,042$0$9,334
FieldValueIRS element (for citing)
Total Reportable Comp From Org$213,391TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$28,903TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
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
NORTHSTAR BUS LINES LLC
11800 95TH AVE NMAPLE GROVEMN55369TRANSPORTATION$194,708
DONE RIGHT FOODS
4305 CENTRAL AVE NECOLUMBIA HEIGHTSMN55421FOOD SERVICE$161,668
DISTINCTIVE SCHOOLS
910 W VAN BUREN ST STE 315CHICAGOIL60607MANAGEMENT SERVICES$144,391
BILLE BUS TRANSPORTATION
2500 NEW BRIGHTON BLVD STE 113MINNESPOLISMN55418TRANSPORTATION$117,663
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$3,282,182GovernmentGrantsAmt
All Other Contributions$205,841AllOtherContributionsAmt
Total Contributions$3,488,023TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEES FROM PATRONS611110$3,253$3,253
MEDICAL ASSISTANCE611110$1,399$1,399
FOOD SERVICE611110$140$140
FieldValueIRS element (for citing)
Total Program Service Revenue$4,792TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$186TotalRevenueColumnAmt
Exclusion$186ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$9,828TotalRevenueColumnAmt
Related Or Exempt Func Income$9,828RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$9,828OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,502,829TotalRevenueColumnAmt
Related Or Exempt Func Income$14,620RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$186ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$298,813TotalAmt
Program Services$161,069ProgramServicesAmt
Management And General$137,744ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$8,404TotalAmt
Program Services$8,404ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,103,163TotalAmt
Program Services$842,836ProgramServicesAmt
Management And General$260,327ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$81,963TotalAmt
Program Services$60,454ProgramServicesAmt
Management And General$21,509ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$87,748TotalAmt
Program Services$69,160ProgramServicesAmt
Management And General$18,588ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$104,520TotalAmt
Program Services$71,159ProgramServicesAmt
Management And General$33,361ManagementAndGeneralAmt

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$62,500TotalAmt
Management And General$62,500ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$192,024TotalAmt
Program Services$175,720ProgramServicesAmt
Management And General$16,304ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,542TotalAmt
Program Services$5,567ProgramServicesAmt
Management And General$14,975ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$20,992TotalAmt
Program Services$12,903ProgramServicesAmt
Management And General$8,089ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$630,377TotalAmt
Program Services$630,377ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$49,636TotalAmt
Program Services$44,571ProgramServicesAmt
Management And General$5,065ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$10,165TotalAmt
Management And General$10,165ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,095TotalAmt
Program Services$15,377ProgramServicesAmt
Management And General$2,718ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,914TotalAmt
Management And General$16,914ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION$352,184$352,184
FOOD SERVICE$151,618$151,618
DUES AND SUBSCRIPTIONS$36,289$2,348$33,941
INSTRUCTIONAL SUPPLIES$8,445$8,445

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,182TotalAmt
Program Services$2,639ProgramServicesAmt
Management And General$543ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,281,574TotalAmt
Program Services$2,614,831ProgramServicesAmt
Management And General$666,743ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,546BOYAmt
EOY$49,416EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$238,628BOYAmt
EOY$423,374EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,086BOYAmt
EOY$101,064EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$114,158LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$54,027LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$71,979BOYAmt
EOY$60,131EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,955,850BOYAmt
EOY$2,336,725EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,440,089BOYAmt
EOY$2,970,710EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$521,756BOYAmt
EOY$320,247EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$120,000BOYAmt
EOY$250,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,110,033BOYAmt
EOY$3,335,031EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,751,789BOYAmt
EOY$3,905,278EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$1,383,679BOYAmt
EOY-$994,699EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$71,979BOYAmt
EOY$60,131EOYAmt

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-$1,311,700BOYAmt
EOY-$934,568EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,440,089BOYAmt
EOY$2,970,710EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$221,255ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$155,877OtherChangesInNetAssetsAmt
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$114,158OtherCostOrOtherBasisAmt
Depreciation$54,027DepreciationAmt
Book Value$60,131BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$60,131TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED OUTFLOWS RELATED TO PENSIONSDesc
Book Value$2,336,725BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,336,725TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
NET PENSION LIABILITY$1,365,501
DEFERRED INFLOWS RELATED TO PENSIONS$1,969,530
FieldValueIRS element (for citing)
Total Liability$3,335,031TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,502,829TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,502,829RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,502,829TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,269,726TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$6,247OtherExpensesIncludedAmt
Expenses Not Reported$6,247ExpensesNotReportedAmt
Expenses Subtotal$3,263,479ExpensesSubtotalAmt
Other Expenses Not Included$18,095OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$18,095ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,281,574TotalExpensesPerForm990Amt

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 6,247.
PART XII, LINE 4B - OTHER ADJUSTMENTS:DEPRECIATION EXPENSE 18,095.

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 (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3MELA ENTERED INTO A CAMPUS MANAGEMENT AGREEMENT WITH DISTINCTIVE SCHOOLS IN NOVEMBER 2014. DISTINCTIVE SCHOOLS IS TO PROVIDE EDUCATIONAL SERVICES, SUCH AS, CURRICULUM, OVERSIGHT AND COORDINATION OF INSTRUCTION, PROVISION OF SPECIAL EDUCATION, INSTRUCTIONAL TOOLS, AND THE DEVELOPMENT AND IMPLEMENTATION OF APPROPRIATE EXTRA-CURRICULAR AND CO-CURRICULAR ACTIVITIES. IN ADDITION, DISTINCTIVE SCHOOLS IS TO PROVIDE ADMINISTRATIVE SERVICES, SUCH AS, PERSONNEL MANAGEMENT, FACILITY OPERATION AND MAINTENANCE, BUSINESS ADMINISTRATION, ADMISSIONS, STUDENTS HEARINGS, ACADEMIC PROGRESS REPORTS, RECOMMEND RULES AND PROCEDURES, PROVIDE PARENT SATISFACTION FORMS, OPPORTUNITIES FOR FINANCING, AND PROVIDE FOR A DEPOSITORY OF FUNDS.
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 155,877.
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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