MINNESOTA EARLY LEARNING ACADEMY INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA EARLY LEARNING ACADEMY INC (EIN 46-4017902)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-01-09
IRS object ID
201900099349300035
Schema version
2017v2.3
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)
Return2019-01-09T13:09:19-06:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Begin2017-07-01TaxPeriodBeginDt

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
Signature2018-12-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHERESA GOETTEPreparerPersonNm
PTINP01062926PTIN
Phone9525636800PhoneNum
Preparation2018-12-18PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.159.218.114IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-12-18IPDt
IP Tm15:10:45IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id8D0891DDB8A84CCBC29BD8AFE3F9BE1C21CA493FAtSubmissionCreationDeviceId
At Submission Filing Device IdD8408562B13576C59405C44A31E996F03E15B571AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$3,425,945GrossReceiptsAmt
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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee66TotalEmployeeCnt
Total Volunteers67TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,081,703PYContributionsGrantsAmt
CY Contributions Grants$3,412,111CYContributionsGrantsAmt
PY Program Service Revenue$5,022PYProgramServiceRevenueAmt
CY Program Service Revenue$8,042CYProgramServiceRevenueAmt
PY Investment Income$90PYInvestmentIncomeAmt
CY Investment Income$162CYInvestmentIncomeAmt
PY Other Revenue$337PYOtherRevenueAmt
CY Other Revenue$5,630CYOtherRevenueAmt
PY Total Revenue$3,087,152PYTotalRevenueAmt
CY Total Revenue$3,425,945CYTotalRevenueAmt
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$2,032,737PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,444,835CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,483,658PYOtherExpensesAmt
CY Other Expenses$1,698,024CYOtherExpensesAmt
PY Total Expenses$3,516,395PYTotalExpensesAmt
CY Total Expenses$4,142,859CYTotalExpensesAmt
PY Revenues Less Expenses-$429,243PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$716,914CYRevenuesLessExpensesAmt
Total Assets BOY$3,172,262TotalAssetsBOYAmt
Total Assets EOY$3,440,089TotalAssetsEOYAmt
Total Liabilities BOY$3,767,048TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,751,789TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$594,786NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,311,700NetAssetsOrFundBalancesEOYAmt
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$3,341,287ExpenseAmt
Revenue$13,672RevenueAmt
DescDURING ITS THIRD YEAR OF OPERATION, MELA SERVED 208 STUDENTS IN GRADES K-5.Desc
Total Program Service Expenses$3,341,287TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee66EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH SCHERER
BOARD CHAIR2.00Yes (X)Yes (X)$0$0$0
EMILY JOHNSON
SECRETARY/TEACHER41.00Yes (X)Yes (X)$46,858$0$3,522
SARA WELU
MEMBER1.00Yes (X)$0$0$0
MICHELLE STAACK
MEMBER1.00Yes (X)$0$0$0
JULIE EDUPUTA
MEMBER1.00Yes (X)$0$0$0
CARRIE BERNDT
MEMBER1.00Yes (X)$52,991$0$11,433
JENNIFER MITCHELL
EXECUTIVE DIRECTOR40.00Yes (X)$87,163$0$14,074
FieldValueIRS element (for citing)
Total Reportable Comp From Org$187,012TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$29,029TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NORTHSTAR BUS LINES LLC
11800 95TH AVE NMAPLE GROVEMN55369TRANSPORTATION$205,330
DONE RIGHT FOODS
4305 CENTRAL AVE NECOLUMBIA HEIGHTSMN55421FOOD SERVICE$189,650
DISTINCTIVE SCHOOLS
910 W VAN BUREN ST STE 315CHICAGOIL60607MANAGEMENT SERVICES$118,666
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$3,401,118GovernmentGrantsAmt
All Other Contributions$10,993AllOtherContributionsAmt
Total Contributions$3,412,111TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEES FROM PATRONS611110$5,447$5,447
MEDICAL ASSISTANCE611110$1,735$1,735
AFTERSCHOOL TUITION611110$685$685
FOOD SERVICE611110$175$175
FieldValueIRS element (for citing)
Total Program Service Revenue$8,042TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$162TotalRevenueColumnAmt
Exclusion$162ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$5,630TotalRevenueColumnAmt
Related Or Exempt Func Income$5,630RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,630OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,425,945TotalRevenueColumnAmt
Related Or Exempt Func Income$13,672RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$162ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$240,103TotalAmt
Program Services$129,358ProgramServicesAmt
Management And General$110,745ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,186,374TotalAmt
Program Services$1,009,032ProgramServicesAmt
Management And General$177,342ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$822,680TotalAmt
Program Services$711,204ProgramServicesAmt
Management And General$111,476ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$82,028TotalAmt
Program Services$60,615ProgramServicesAmt
Management And General$21,413ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$113,650TotalAmt
Program Services$80,096ProgramServicesAmt
Management And General$33,554ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$155,057TotalAmt
Management And General$155,057ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$86,894TotalAmt
Management And General$86,894ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$136,159TotalAmt
Program Services$120,685ProgramServicesAmt
Management And General$15,474ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$39,919TotalAmt
Program Services$9,864ProgramServicesAmt
Management And General$30,055ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$61,541TotalAmt
Program Services$54,352ProgramServicesAmt
Management And General$7,189ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$622,589TotalAmt
Program Services$622,589ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,958TotalAmt
Program Services$25,854ProgramServicesAmt
Management And General$7,104ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,777TotalAmt
Management And General$4,777ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$17,363TotalAmt
Program Services$14,645ProgramServicesAmt
Management And General$2,718ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,491TotalAmt
Management And General$18,491ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION$249,368$249,368
FOOD SERVICE$163,614$163,614
INSTRUCTIONAL SUPPLIES$60,386$60,386
SMALL EQUIPMENT$29,324$28,977$347

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,584TotalAmt
Program Services$648ProgramServicesAmt
Management And General$18,936ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,142,859TotalAmt
Program Services$3,341,287ProgramServicesAmt
Management And General$801,572ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$44,394BOYAmt
EOY$131,546EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$523,334BOYAmt
EOY$238,628EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$87,222BOYAmt
EOY$42,086EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$107,911LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$35,932LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$84,896BOYAmt
EOY$71,979EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,432,416BOYAmt
EOY$2,955,850EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,172,262BOYAmt
EOY$3,440,089EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$738,921BOYAmt
EOY$521,756EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$170,000BOYAmt
EOY$120,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,858,127BOYAmt
EOY$4,110,033EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,767,048BOYAmt
EOY$4,751,789EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$679,682BOYAmt
EOY-$1,383,679EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$84,896BOYAmt
EOY$71,979EOYAmt

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-$594,786BOYAmt
EOY-$1,311,700EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,172,262BOYAmt
EOY$3,440,089EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$716,914ReconcilationRevenueExpnssAmt
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)
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 D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$107,911OtherCostOrOtherBasisAmt
Depreciation$35,932DepreciationAmt
Book Value$71,979BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$71,979TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED OUTFLOWS RELATED TO PENSIONSDesc
Book Value$2,955,850BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,955,850TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
NET PENSION LIABILITY$3,506,703
DEFERRED INFLOWS RELATED TO PENSIONS$603,330
FieldValueIRS element (for citing)
Total Liability$4,110,033TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,419,926TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,419,926RevenueSubtotalAmt
Other Revenues Not Included$6,019OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$6,019RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,425,945TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,395,451TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$4,446OtherExpensesIncludedAmt
Expenses Not Reported$4,446ExpensesNotReportedAmt
Expenses Subtotal$3,391,005ExpensesSubtotalAmt
Other Expenses Not Included$751,854OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$751,854ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,142,859TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 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 XI, LINE 4B - OTHER ADJUSTMENTS:STATE AIDS RELATED TO PENSION EXPENSE 6,019.
PART XII, LINE 2D - OTHER ADJUSTMENTS:CAPITAL OUTLAY 4,446.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PENSION EXPENSE 734,491. DEPRECIATION EXPENSE 17,363.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 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 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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