2015-04-20T14:49:00-07:00 2014-06-30 Beltz Kes Darling & Associates 22488 Chippendale Ave W Farmington MN 55024 990 2013-07-01 411822009 Athlos Leadership Academy ATHL 7637778942 10100 Noble Parkway Brooklyn Park MN 55443 Jennifer Geraghty Principal 2015-04-16 true Theresa Kingsbury P01062926 6514632233 2013 2016-02-25 16:41:14Z X Jennifer Geraghty 10100 Noble Parkway Brooklyn Park MN 55443 3581035 false false X www.athlosbrooklynpark.org X 1994 MN See Part III, Line 1 5 2 55 3 0 4014171 3405461 31602 54344 278 40 21771 121190 4067822 3581035 0 0 2241177 1908536 0 3200 1855237 1872001 4096414 3780537 -28592 -199502 1077763 608609 588774 319122 488989 289487 Athlos Leadership Academy is a Pre-K through 8th grade public charter school that believes in providing students with a challenging and comprehensive high school preparatory education through high standards for academic scholarship, fitness and nutrition, character development and student leadership opportunities. false false 3020310 175534 Athlos Leadership Academy (ALA) is a PreK through 8th grade charter school located in Brooklyn Park, Minnesota. In the summer of 2013, ALA moved to Brooklyn Park from its previous location in NE Minneapolis. During 2013-2014 the school rented space from Edinbrook Church, serving under 200 students while building a new site in Brooklyn Park to expand and house over 1000 students. Athlos is a unique public school model that prepares kids for a competitive future in three essential ways: Academics + Athletics + Character. ALA provides a school climate where both academic achievement and a caring community are valued. 3020310 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 24 0 true 55 true false false false false false false false false 0 false false false false false false false false false false X 5 2 false false false false false true false true true false false true true true true true true true false false X Beltz Kes Darling Assoc 6514632233 22488 Chippendale Ave Farmington MN 55024 X Ann Marie DeGroot Board Chair 1.00 0.00 X X 0 0 0 Kit Murley-Henspeter Treasurer 41.00 0.00 X X 40853 0 6617 Julie Brown Secretary 41.00 0.00 X X 63177 0 6755 Virginia Anderson Member 41.00 0.00 X 48878 0 8801 Jan Ficken Member 1.00 0.00 X 0 0 0 Jennifer Rowdon Member 1.00 0.00 X 0 0 0 Jennifer Geraghty Principal 40.00 0.00 X 132916 0 12192 285824 34365 1 false false false Monarch Bus Service 101 East 10th St Suite 300 Hastings MN 55033 Bus Service 332981 1 3404002 1459 3405461 Food Sales to Pupils 722210 9197 9197 Medical Assistance 611600 45147 45147 54344 40 40 0 0 0 0 0 0 0 Misc Revenue 611600 121190 121190 121190 3581035 175534 40 X 0 0 0 0 326632 179856 146776 0 1314450 1143898 170552 92016 80590 11426 71518 61299 10219 103920 97196 6724 0 14008 14008 92743 92743 0 0 0 555015 437161 114654 3200 4411 4411 62005 12686 49319 95968 11614 84354 0 169950 169950 0 0 15498 9657 5841 0 0 29471 28919 552 17129 17129 Transportation 390013 390013 Disposal of Equipment 149080 149080 Food Service 105073 105073 Supplies 93271 93271 78366 50047 28319 3780537 3020310 757027 3200 150681 155449 0 0 685640 313277 0 0 0 0 18072 42625 1001964 904706 223370 97258 0 0 0 0 0 1077763 608609 282318 319122 257611 48845 588774 319122 X 265619 192229 223370 97258 488989 289487 1077763 608609 -199502 X false true X true true true X 1001964 904706 97258 97258 X 3581035 3581035 3581035 3654425 52439 52439 3601986 178551 178551 3780537 Part X : FIN48 Footnote The Academy is exempt from income taxes under Internal Revenue Code 501(c)(3). The Academy is subject to tax on income from any unrelated business.The Academy is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 740-10 (formally known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax positions will more-likely-than-not be sustained under examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy has believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse effect on their respective financial condition, results of operations, or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June, 30, 2014.The Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods. The Academy's open audit periods are the years ended June 30, 2011, 2012, and 2013. Part XII, Line 2d: Other expenses and losses per audited F/S Capital Outlays $52439 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Depreciation Expense $29471 Loss on Disposal of Capital Asset $149080 true true true true false true true false false false false false false false false true false true Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency As a MN Public Charter School, the School receives state education aid and federal grant funding. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The School does not advertise during the solicitation period, however, the Nondiscrimination policy is made available in brochures and handbooks. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained No Scholarships awarded, tuition-free program. Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 will be presented to the Board of Directors for review and approval prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The School's conflict of interest policy covers Directors, Officers and Members of each committee with Board-Delegated powers. Each covered individual shall complete and sign a conflict of interest policy annual statements at the time of his or her initial election or appointment and annually thereafter. A violation of the School's policy renders a contract voidable at the option of the Commissioner or the Charter School Board of Directors. A member of the School's Board of Directors who violates this prohibition is individually liable to the Charter School for any damages caused by the violation in connection with any actual or possible conflicts of interest. An interested person must disclose the existence of his or her financial interest and given the opportunity to disclose all material facts relating to his or her financial interest to the Directors or 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 interest person, the interested person must leave the Board (or Committee) meeting while the financial interest is discussed and voted upon. The remaining Board (or Committee) members shall decide if a conflict of interest exists. The meeting minutes shall document the names of the persons who disclosed a relationship or otherwise were found to have a conflict, the nature of the relationship, any action taken to determine whether a conflict of interest was present and the Board's (or Committee's) decision as to whether a conflict of interest in fact existed, the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussions, including any alternatives to the proposed transaction or arrangement and a record of any votes taken in connection therewith. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The compensation for the School Principal, J Geraghty included an approval by the Board. The salary was determined on a basis consistent with the prior year's salary and within the limitations of the budget. The School's 2014 fiscal year budget included research data with compensation information for principals in comparable schools. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Academy makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Related Board Members Per MN Statute 124D.10, Charter Schools are required to have licensed teachers as members of the Board of Directors.Kit Murley-Henspeter, Julie Brown, and Virginia Anderson are Board Members but receive compensation for their services as teachers.