PAIDEIA ACADEMY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- PAIDEIA ACADEMY (EIN 06-1725440)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-11
- IRS object ID
- 201631329349301303
- Schema version
- 2014v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-11T08:56:00-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061725440 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAIDEIA ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAID | BusinessNameControlTxt |
| Phone | 9529536200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7200 WEST 147TH STREET | AddressLine1Txt |
| City | APPLE VALLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55124 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHON BRADLEY | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 9529536200 | PhoneNum |
| Signature | 2016-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENNIS HOOGEVEEN | PreparerPersonNm |
| PTIN | P01788739 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARCI LEVY-MAGUIRE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7200 WEST 147TH STREET | AddressLine1Txt |
| City | APPLE VALLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,156,706 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PAIDEIAACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO CHALLENGE AND INSPIRE LEARNERS BY PROVIDING A RIGOROUS, CONTENT-RICH EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 102 | TotalEmployeeCnt |
| Total Volunteers | 110 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,034,658 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,063,929 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $144,508 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $79,307 | CYProgramServiceRevenueAmt |
| PY Investment Income | $114 | PYInvestmentIncomeAmt |
| CY Investment Income | $99 | CYInvestmentIncomeAmt |
| PY Other Revenue | $21,181 | PYOtherRevenueAmt |
| CY Other Revenue | $13,371 | CYOtherRevenueAmt |
| PY Total Revenue | $4,200,461 | PYTotalRevenueAmt |
| CY Total Revenue | $4,156,706 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,641,395 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,544,655 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,694,704 | PYOtherExpensesAmt |
| CY Other Expenses | $1,733,187 | CYOtherExpensesAmt |
| PY Total Expenses | $4,336,099 | PYTotalExpensesAmt |
| CY Total Expenses | $4,277,842 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$135,638 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$121,136 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,895,155 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,059,442 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $239,363 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,881,460 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,655,792 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$822,018 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CHALLENGE AND INSPIRE LEARNERS BY ENGAGING EACH STUDENT IN A RIGOROUS, CONTENT-RICH EDUCATION INCORPORATING CLASSICAL STUDIES, LANGUAGES, MUSIC, AND THE ARTS WHILE NURTURING POSITIVE CHARACTER DEVELOPMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,709,080 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $79,307 | RevenueAmt |
| Desc | PAIDEIA PROVIDES AN INNOVATIVE AND QUALITY EDUCATION PROGRAM FOR 375 STUDENTS IN GRADES K-8 USING A COMBINATION OF THE CORE KNOWLEDGE SEQUENCE AND A CLASSICAL CURRICULUM THAT SETS HIGH, BUT ATTAINABLE STANDARDS. PAIDEIA ESTABLISHED A LEARNING COMMUNITY OF STUDENTS, TEACHERS, AND PARENTS THAT MODELS AND ENCOURAGES CHARACTER DEVELOPMENT, RESPECT FOR DIVERSITY, AND A SENSE OF RESPONSIBILITY. IN JANUARY, 2015, PAIDEIA ACADEMY WAS DESIGNATED A HIGH QUALITY CHARTER SCHOOL BY THE MINNESOTA DEPARTMENT OF EDUCATION, RECOGNIZING OUR STATUS IN THE TOP 10% OF CHARTER SCHOOLS AND IN THE TOP 30% OF PUBLIC SCHOOLS IN MINNESOTA FOR THE SECOND YEAR IN A ROW. | Desc |
| Total Program Service Expenses | $3,709,080 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 102 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELTZ KES DARLING & ASSOCIATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6514632233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22488 CHIPPENDALE AVENUE | AddressLine1Txt |
| City | FARMINGTON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55024 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ALLEN JOHNSON | |||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JONATHAN BRADLEY | |||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIK DOVE | |||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEAH HOOD | |||||||
| SECRETARY/TEACHER | 40.00 | 0.00 | Yes (X) | Yes (X) | $26,287 | $0 | $4,708 |
| STEPHANIE ABRAHAM | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KIM GLOGOWSKI | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI JOHNSON | |||||||
| DIRECTOR/TEACHER | 40.00 | 0.00 | Yes (X) | $48,434 | $0 | $9,087 | |
| SUSAN KELNBERGER | |||||||
| DIRECTOR/TEACHER | 40.00 | 0.00 | Yes (X) | $35,149 | $0 | $4,375 | |
| ELIZABETH LARSEN | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW SAZAMA | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PHIL STERNER | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PETER THORPE | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARCI LEVY-MAGUIRE | |||||||
| SCHOOL DIRECTOR | 40.00 | 0.00 | Yes (X) | $94,579 | $0 | $12,823 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $204,449 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $30,993 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MACPHAIL CENTER FOR MUSIC | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 501 SOUTH 2ND STREET | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MUSIC EDUCATION | ServicesDesc |
| Compensation | $112,117 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,031,358 | GovernmentGrantsAmt |
| All Other Contributions | $32,571 | AllOtherContributionsAmt |
| Total Contributions | $4,063,929 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| FOOD SERVICE REVENUE | 611600 | $50,426 | $50,426 | |
| FEES FROM PATRONS | 611710 | $28,881 | $28,881 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $79,307 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $99 | TotalRevenueColumnAmt |
| Exclusion | $99 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLAENOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $13,371 | TotalRevenueColumnAmt |
| Exclusion | $13,371 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,371 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,156,706 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,881 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $63,896 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,158 | TotalAmt |
| Program Services | $101,927 | ProgramServicesAmt |
| Management And General | $127,231 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,765,087 | TotalAmt |
| Program Services | $1,597,854 | ProgramServicesAmt |
| Management And General | $167,233 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,514 | TotalAmt |
| Program Services | $119,042 | ProgramServicesAmt |
| Management And General | $11,472 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,939 | TotalAmt |
| Program Services | $215,732 | ProgramServicesAmt |
| Management And General | $12,207 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,957 | TotalAmt |
| Program Services | $138,663 | ProgramServicesAmt |
| Management And General | $53,294 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,745 | TotalAmt |
| Management And General | $4,745 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,879 | TotalAmt |
| Management And General | $80,879 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,110 | TotalAmt |
| Program Services | $368,225 | ProgramServicesAmt |
| Management And General | $37,885 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,207 | TotalAmt |
| Program Services | $155,972 | ProgramServicesAmt |
| Management And General | $26,235 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $743,803 | TotalAmt |
| Program Services | $723,735 | ProgramServicesAmt |
| Management And General | $20,068 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,352 | TotalAmt |
| Program Services | $68,352 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,596 | TotalAmt |
| Program Services | $8,781 | ProgramServicesAmt |
| Management And General | $1,815 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,140 | TotalAmt |
| Program Services | $62,908 | ProgramServicesAmt |
| Management And General | $1,232 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,412 | TotalAmt |
| Program Services | $27,412 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TAXES, SPECIAL ASSESMEN | $54,414 | $54,414 | |
| REPAIRS AND MAINTANENCE | $52,544 | $52,544 | |
| DUES AND MEMBERSHIP | $27,733 | $3,267 | $24,466 |
| CAPITAL EXPENDITURES | $10,252 | $10,252 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,277,842 | TotalAmt |
| Program Services | $3,709,080 | ProgramServicesAmt |
| Management And General | $568,762 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,050,256 | BOYAmt |
| EOY | $992,397 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,584 | BOYAmt |
| EOY | $435,741 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,183 | BOYAmt |
| EOY | $117,104 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $533,913 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $357,053 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,132 | BOYAmt |
| EOY | $176,860 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $337,340 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,895,155 | BOYAmt |
| EOY | $2,059,442 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,188 | BOYAmt |
| EOY | $187,446 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,694,014 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,363 | BOYAmt |
| EOY | $2,881,460 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,420,660 | BOYAmt |
| EOY | -$998,878 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,132 | BOYAmt |
| EOY | $176,860 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,655,792 | BOYAmt |
| EOY | -$822,018 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,895,155 | BOYAmt |
| EOY | $2,059,442 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$121,136 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$2,397,615 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $40,941 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,618 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,315 | DepreciationAmt |
| Book Value | $20,303 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $489,295 | OtherCostOrOtherBasisAmt |
| Depreciation | $332,738 | DepreciationAmt |
| Book Value | $156,557 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $176,860 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED PENSION OUTFLOWS | Desc |
| Book Value | $337,340 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $337,340 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PENSION LIABILITY PAYABLE | $2,043,422 |
| DEFERRED PENSION INFLOWS | $650,592 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,694,014 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,156,706 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,156,706 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,156,706 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,219,570 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,868 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,868 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,213,702 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $64,140 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $64,140 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,277,842 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CAPITALIZED EXPENDITURES 5,868. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 64,140. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY VIA LITERATURE AND WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS ONE CLASS OF MEMBERSHIP: EACH ENROLLED CHILD'S PARENT(S)/LEGAL GUARDIAN(S) AND SCHOOL STAFF. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SCHOOL'S MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE BOARD CHAIR, TREASURER AND BUSINESS MANAGER REVIEW THE FORM 990 IN DETAIL AND PRESENT TO THE FULL BOARD AT BOARD MEETING PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE 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 AND HOW TO PROCEED WITH THE TRANSACTION. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS WILL HAVE ON RECORD ANY POTENTIAL OR ACTUAL CONFLICTS AND ALL RELATED PROCEEDINGS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE SPECIFIC DUTIES FOR WHICH THE SCHOOL DIRECTOR IS ACCOUNTABLE ARE SET FORTH IN A POSITION DESCRIPTION FOR THE SCHOOL DIRECTOR AND ARE MEASURED BY A PERFORMANCE APPRAISAL PROCESS AND ACCOMPANYING INSTRUMENTATION APPROVED BY THE BOARD. THE PROCESS AND INSTRUMENTATION ARE BASED ON BEST PRACTICES USED IN CHARTER SCHOOLS. THE BOARD SHALL NOTIFY THE SCHOOL DIRECTOR NO LATER THAN JUNE 30, FOR THE FOLLOWING SCHOOL YEAR, OF THE ACTIVITIES, TIMELINE, AND INSTRUMENTATION FOR ANNUAL PERFORMANCE APPRAISALS PROCESS, AND PENDING ADJUSTMENTS RELATING TO DATA ACQUIRED AFTER JULY 1. THE EVALUATION PROCESS SHALL BE COMPLETED IN SUFFICIENT TIME TO BE USED PART OF THE RENEWAL PROCESS FOR THE EMPLOYMENT AGREEMENT FOR THE FOLLOWING SCHOOL YEAR. THIS PROCESS IS DONE ANNUALLY FOR THE SCHOOL DIRECTOR MARCI LEVY-MAGUIRE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN PENSION LIABILITY 40,941. |
| FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING: | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTS: | DURING FISCAL YEAR ENDED JUNE 30, 2015, THE SCHOOL ADOPTED GASB STATEMENT NO. 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS, AND THE RELATED GASB STATEMENT NO. 71, PENSION TRANSITION FOR CONTRIBUTIONS MADE SUBSEQUENT TO THE MEASUREMENT DATE - AN AMENDMENT OF GASB STATEMENT NO. 68. AS A RESULT, THE SCHOOL'S NET POSITION AS OF JUNE 30, 2014 HAS BEEN RESTATED TO REFLECT THE RECOGNITION OF THE SCHOOL'S PROPORTIONATE SHARE OF THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF MINNESOTA GENERAL EMPLOYEES' RETIREMENT FUND'S NET PENSION LIABILITY AS WELL AS THEIR PORTION OF THE TEACHER'S RETIREMENT ASSOCIATION'S COORDINATED AND BASIC PLAN NET PENSION LIABILITY. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF PAIDEIA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7200 147TH STREET WEST | AddressLine1Txt |
| City | APPLE VALLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205531904 | EIN |
| Primary Activities | SCHOOL BUILDING LEASING | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 11-TYPE 1 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAIDEIA ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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