NORTHSTAR CHRISTIAN ACADEMY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NORTHSTAR CHRISTIAN ACADEMY (EIN 47-4231309)
Tax period
2024-06-01 to 2025-05-31
Filed
2025-10-14
IRS object ID
202522879349301467
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-10-14T14:18:27-04:00ReturnTs
Tax Period End2025-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN416192096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOYUM & BARENSCHEER PLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13050 METRO DR STE 200AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554251547ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN474231309EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHSTAR CHRISTIAN ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone3202196489PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13888 PIONEER RD SEAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP56308ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATY LAUBACHPersonNm
Person TitleBOARD PRESIDENTPersonTitleTxt
Phone3202196489PhoneNum
Signature2025-10-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonASHLEY SPARKSPreparerPersonNm
PTINP01234392PTIN
Phone9528544244PhoneNum
Preparation2025-10-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATY LAUBACHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13888 PIONEER RD SEAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP56308ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,586,799GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://NORTHSTARKNIGHTS.COM/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionNORTHSTAR CHRISTIAN ACADEMY OFFERS A CHRISTIAN CURRICULUM FOR ITS STUDENTS PROVIDING BIBLE AND PHYSICAL EDUCATION CLASSES THROUGH ITS CHAPELS/DISCIPLESHIP AND HOCKEY PROGRAM AND THE REST OF ITS CURRICULUM THROUGH AN ARRANGEMENT WITH LIBERTY UNIVERSITY WHICH PROVIDES ONLINE CURRICULUM CONTENT REQUIRED TO MEET MINNESOTA GRADUATION REQUIREMENTS. STUDENTS RECEIVE A DIPLOMA FROM NORTHSTAR CHRISTIAN ACADEMY AND LIBERTY UNIVERSITY WHEN THEY GRADUATE. NCA EXISTS TO DEVELOP YOUNG ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST WITH A FOUNDATION BUILT ON BIBLICAL TRUTH, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$242,771TotalGrossUBIAmt
PY Contributions Grants$338,577PYContributionsGrantsAmt
CY Contributions Grants$468,984CYContributionsGrantsAmt
PY Program Service Revenue$1,853,195PYProgramServiceRevenueAmt
CY Program Service Revenue$2,052,278CYProgramServiceRevenueAmt
PY Investment Income-$2,777PYInvestmentIncomeAmt
CY Investment Income$8,227CYInvestmentIncomeAmt
PY Other Revenue$63,807PYOtherRevenueAmt
CY Other Revenue$12,117CYOtherRevenueAmt
PY Total Revenue$2,252,802PYTotalRevenueAmt
CY Total Revenue$2,541,606CYTotalRevenueAmt
PY Grants And Similar Paid$260,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$261,125CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$872,261PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$828,721CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,273CYTotalFundraisingExpenseAmt
PY Other Expenses$1,616,118PYOtherExpensesAmt
CY Other Expenses$1,548,619CYOtherExpensesAmt
PY Total Expenses$2,748,379PYTotalExpensesAmt
CY Total Expenses$2,638,465CYTotalExpensesAmt
PY Revenues Less Expenses-$495,577PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$96,859CYRevenuesLessExpensesAmt
Total Assets BOY$12,913,664TotalAssetsBOYAmt
Total Assets EOY$12,952,208TotalAssetsEOYAmt
Total Liabilities BOY$214,763TotalLiabilitiesBOYAmt
Total Liabilities EOY$350,166TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,698,901NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,602,042NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNORTHSTAR CHRISTIAN ACADEMY OFFERS A CHRISTIAN CURRICULUM FOR ITS STUDENTS PROVIDING BIBLE AND PHYSICAL EDUCATION CLASSES THROUGH ITS CHAPELS/DISCIPLESHIP AND HOCKEY PROGRAM AND THE REST OF ITS CURRICULUM THROUGH AN ARRANGEMENT WITH LIBERTY UNIVERSITY WHICH PROVIDES ONLINE CURRICULUM CONTENT REQUIRED TO MEET MINNESOTA GRADUATION REQUIREMENTS. STUDENTS RECEIVE A DIPLOMA FROM NORTHSTAR CHRISTIAN ACADEMY AND LIBERTY UNIVERSITY WHEN THEY GRADUATE. NCA EXISTS TO DEVELOP YOUNG ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST WITH A FOUNDATION BUILT ON BIBLICAL TRUTH, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE.MissionDesc
Significant New Program SrvcYes (true)SignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,284,887ExpenseAmt
Grant$261,125GrantAmt
Revenue$1,732,800RevenueAmt
DescSCHOOL: NORTHSTAR CHRISTIAN ACADEMY OFFERS A CHRISTIAN CURRICULUM, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE THE BIBLICAL WORLDVIEW AND DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST, BASED ON SPIRITUAL DEVELOPMENT, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE THROUGH A BIBLICALLY BASED HOCKEY PROGRAM. IN 2024-2025 SCHOOL YEAR, WE HAD 45 STUDENTS/PLAYERS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$98,426ExpenseAmt
Revenue$84,275RevenueAmt
DescSPORTS COMPLEX: MAKING AVAILABLE THE NCA FACILITY THAT ENCOMPASSES OUR CHRISTIAN FAITH THROUGHOUT TO COMMUNITY ORGANIZATIONS AND MEMBERS OF THE COMMUNITY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$6,085ExpenseAmt
Revenue$5,210RevenueAmt
DescCAMPS: NCA OFFERS SPORTS CAMPS THAT PROVIDE PLAYERS THE OPPORTUNITY TO EMBRACE THE BIBLICAL WORLDVIEW AND DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,389,398TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee33EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAARON SOULEPersonNm
Phone6122505921PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 174AddressLine1Txt
CitySCNADIACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55073ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
RYLAN GALIARDI
DIRECTOR OF40.00Yes (X)$131,349$0$0
DALLAS STEWARD
EXECUTIVE DI40.00Yes (X)$126,521$0$0
KATY LAUBACH
BOARD PRESID25.00Yes (X)$0$0$0Yes (X)
CHIP ELFERING
VICE CHAIR10.00Yes (X)$0$0$0Yes (X)
SCOTT ANDERSEN
TREASURER5.00Yes (X)$0$0$0Yes (X)
DAN HUNTINGTON
SECRETARY10.00Yes (X)$0$0$0Yes (X)
MARK JENSON
DIRECTOR5.00$0$0$0Yes (X)
DUWAYNE PAUL
DIRECTOR2.00$0$0$0Yes (X)
BRENT SMITH
DIRECTOR2.00$0$0$0Yes (X)
TIM CULLEN THRU 924
DIRECTOR10.00$0$0$0Yes (X)
JEFF ROSTE THRU 924
DIRECTOR1.00$0$0$0Yes (X)
KEITH ANDERSON THRU 924
DIRECTOR5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$257,870TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$7,414FundraisingAmt
All Other Contributions$461,570AllOtherContributionsAmt
Noncash Contributions$7,414NoncashContributionsAmt
Total Contributions$468,984TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
EDUCATION & HOCKEY TUITION611110$1,732,800$1,732,800
UNRELATED RENT SPORTS COMPLEX713940$229,993$229,993
QUALIFIED SPONSORSHIPS713940$46,417$46,417
SPORT COMPLEX INCOME541800$37,858$37,858
CAMP INCOME900099$5,210$5,210
FieldValueIRS element (for citing)
Total Program Service Revenue$2,052,278TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,227TotalRevenueColumnAmt
Exclusion$8,227ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$3,375FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$7,414ContriRptFundraisingEventAmt
Fundraising Direct Expenses$10,816FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$7,441TotalRevenueColumnAmt
Exclusion-$7,441ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$47,155GrossSalesOfInventoryAmt
Cost Of Goods Sold$34,377CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,778TotalRevenueColumnAmt
Unrelated Business Revenue$12,778UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$6,780TotalRevenueColumnAmt
Exclusion$6,780ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,780OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,541,606TotalRevenueColumnAmt
Related Or Exempt Func Income$1,822,285RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$242,771UnrelatedBusinessRevenueAmt
Exclusion$7,566ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$261,125TotalAmt
Program Services$261,125ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$239,178TotalAmt
Program Services$239,178ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$526,359TotalAmt
Program Services$449,805ProgramServicesAmt
Management And General$76,554ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$63,184TotalAmt
Program Services$56,866ProgramServicesAmt
Management And General$6,318ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,046TotalAmt
Program Services$7,228ProgramServicesAmt
Management And General$4,818ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$158,076TotalAmt
Program Services$94,845ProgramServicesAmt
Management And General$63,231ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$48,270TotalAmt
Program Services$48,270ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,775TotalAmt
Management And General$4,775ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,304TotalAmt
Management And General$6,304ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,344TotalAmt
Program Services$9,172ProgramServicesAmt
Management And General$9,172ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$245,887TotalAmt
Program Services$196,710ProgramServicesAmt
Management And General$49,177ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$218,447TotalAmt
Program Services$218,447ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$373TotalAmt
Program Services$373ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$324,257TotalAmt
Program Services$324,257ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$42,815TotalAmt
Program Services$25,689ProgramServicesAmt
Management And General$17,126ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL EXPENSE$136,724$136,724
BILLET EXPENSE$134,001$134,001
HOCKEY EXPENSE$79,823$79,823
BAD DEBTS$34,763$33,025$1,738

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$83,714TotalAmt
Program Services$73,860ProgramServicesAmt
Management And General$4,581ManagementAndGeneralAmt
Fundraising$5,273FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,638,465TotalAmt
Program Services$2,389,398ProgramServicesAmt
Management And General$243,794ManagementAndGeneralAmt
Fundraising$5,273FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$498,614BOYAmt
EOY$150EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$958,250EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$281,638BOYAmt
EOY$135,688EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,691BOYAmt
EOY$18,489EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$25,452EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,331,565LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,517,386LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,127,721BOYAmt
EOY$11,814,179EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,913,664BOYAmt
EOY$12,952,208EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$36,868BOYAmt
EOY$125,166EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$177,895BOYAmt
EOY$225,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$214,763BOYAmt
EOY$350,166EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,684,846BOYAmt
EOY$11,636,222EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,014,055BOYAmt
EOY$965,820EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,698,901BOYAmt
EOY$12,602,042EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,913,664BOYAmt
EOY$12,952,208EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$96,859ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,428,398OtherCostOrOtherBasisAmt
Book Value$1,428,398BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,350,350OtherCostOrOtherBasisAmt
Depreciation$2,084,675DepreciationAmt
Book Value$9,265,675BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$747,510OtherCostOrOtherBasisAmt
Depreciation$432,711DepreciationAmt
Book Value$314,799BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$805,307OtherCostOrOtherBasisAmt
Book Value$805,307BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,814,179TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,291,297TotalRevEtcAuditedFinclStmtAmt
Other Revenue$10,816OtherRevenueAmt
Revenue Not Reported$10,816RevenueNotReportedAmt
Revenue Subtotal$2,280,481RevenueSubtotalAmt
Other Revenues Not Included$261,125OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$261,125RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,541,606TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,388,156TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$10,816OtherExpensesIncludedAmt
Expenses Not Reported$10,816ExpensesNotReportedAmt
Expenses Subtotal$2,377,340ExpensesSubtotalAmt
Other Expenses Not Included$261,125OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$261,125ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,638,465TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XNORTHSTAR CHRISTIAN ACADEMY IS EXEMPT FROM FEDERAL AND MINNESOTA TAXATION PURSUANT TO THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SECTION 290.05 OF THE MINNESOTA STATUTES AND IS ONLY SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. SINCE THE ACADEMY HAD NO UNRELATED BUSINESS TAXABLE INCOME IN FISCAL 2025, OR 2024, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
SCHEDULE D, PAGE 4, PART XI, LINE 2DFUNDRAISER EXPENSES 10,816
SCHEDULE D, PAGE 4, PART XI, LINE 4BSCHOLARSHIPS 241,500 EARLY RELEASE DISCOUNT 19,625
SCHEDULE D, PAGE 4, PART XII, LINE 2DFUNDRAISER EXPENSES 10,816
SCHEDULE D, PAGE 4, PART XII, LINE 4BSCHOLARSHIPS 241,500 EARLY RELEASE DISCOUNT 19,625

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
SCHOLARSHIPS22$241,500
EARLY RELEASE DISCOUNT1$19,625

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONNORTHSTAR CHRISTIAN ACADEMY OFFERS A CHRISTIAN CURRICULUM FOR ITS STUDENTS PROVIDING BIBLE AND PHYSICAL EDUCATION CLASSES THROUGH ITS CHAPELS/DISCIPLESHIP AND HOCKEY PROGRAM AND THE REST OF ITS CURRICULUM THROUGH AN ARRANGEMENT WITH LIBERTY UNIVERSITY WHICH PROVIDES ONLINE CURRICULUM CONTENT REQUIRED TO MEET MINNESOTA GRADUATION REQUIREMENTS. STUDENTS RECEIVE A DIPLOMA FROM NORTHSTAR CHRISTIAN ACADEMY AND LIBERTY UNIVERSITY WHEN THEY GRADUATE. NCA EXISTS TO DEVELOP YOUNG ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST WITH A FOUNDATION BUILT ON BIBLICAL TRUTH, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE.
FORM 990, PAGE 2, PART III, LINE 2THE ORGANIZATION DID NOT HAVE NEW PROGRAMS DURING THE FISCAL YEAR BUT IS UPDATING THE PROGRAM SERVICE DESCRIPTIONS BELOW FROM THOSE DESCRIBED IN THE ORIGINAL FILINGOF THE FORM 1023. 1. SCHOOL: NORTHSTAR CHRISTIAN ACADEMY OFFERS A CHRISTIAN CURRICULUM, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE THE BIBLICAL WORLDVIEW AND DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST, BASED ON SPIRITUAL DEVELOPMENT, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE THROUGH A BIBLICALLY BASED HOCKEY PROGRAM. IN 2024-2025 SCHOOL YEAR, WE HAD 45 STUDENTS/PLAYERS. 2. SPORTS COMPLEX: MAKING AVAILABLE THE NCA FACILITY THAT ENCOMPASSES OUR CHRISTIAN FAITH THROUGHOUT TO COMMUNITY ORGANIZATIONS AND MEMBERS. 3. CAMPS: NCA OFFERS SPORTS CAMPS THAT PROVIDE PLAYERS THE OPPORTUTNITY TO EMBRACE THE BIBLICAL WORLDVIEW AND DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST.
FORM 990, PAGE 6, PART VI, LINE 8BTHERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY THE ORAGANZATION'S OUTSIDE ACCOUNTANT BASED ON INFORMATION PROVIDED BY MANAGEMENT (ACCOUNTING PROCESSING IS DONE BY 3RD PARTY 3 RIVERS CONSULTANCY THAT PROVIDES ALL DAY TO DAY ACCOUNTING AND FRACTIONAL CFO FUNCTIONS). ONCE THE RETURN IS PREPARED AND PROVIDED AS A DRAFT, ANY CHANGES IDENTIFIED BY THE ORGANIZATION ARE INCORPORATED INTO THE RETURN. THE FORM 990 IS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ACADEMY'S CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH POWERS DELEGATED BY THE BOARD OF DIRECTORS. EACH COVERED PERSON ANNUALLY SIGNS AN ACKNOWLEDGEMENT AND DISCLOSURE FORM THAT THEY HAVE RECEIVED AND REVIEWED A COPY OF THE POLICY AND AGREED TO COMPLY WITH ITS TERMS AND DISCLOSED ANY INTERESTS THAT MAY BE A PROPOSED TRANSACTION WITH THE ACADEMY IN THE UPCOMING YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND IF SO, DOCUMENT IN THE BOARD MINUTES THE CONFLICT AND THE BOARD AWARENESS/APPROVAL OF THE CONFLICT OR PLAN TO REMOVE THE CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION FOR THE HIGHLY COMPENSATED DIRECTOR ROLES ARE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX- EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION INFORMATION COMPILED BY INDEPENDENT PARTIES/BOARD MEMBERS IF AVAILABLE, OR ACTUAL OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. THE INFORMATION WILL BE REVIEWED BY INDEPENDENT PERSONS APPROVED BY THE BOARD OF DIRECTORS AND/OR THE BOARD OF DIRECTORS. REVIEWS WILL BE CONDUCTED PERIODICALLY AS NEEDED TAKING INTO ACCOUNT YEARS OF SERVICE, PRIOR EXPERIENCE, AND FROM FEEDBACK RECEIVED.
FORM 990, PAGE 6, PART VI, LINE 15BSALARY INFORMATION IS OBTAINED THROUGH COLLECTION FROM LOCAL ORGANIZATIONS AND/OR SIMILAR ROLES IN OTHER AREAS, ETC. AS AVAILABLE AT TIME OF HIRE IN ORDER TO DETERMINE REASONABLE SALARY LEVELS BASED ON REPORTED AVERAGES. THE ORGANIZATION ALSO TAKES INTO ACCOUNT WHAT IS FISCALLY SOUND AND VIABLE FOR THE ORGANIZATION. COMPENSATION MANAGEMENT IS REGULARLY PART OF BUDGETING AND ONGOING MANAGEMENT PRACTICES.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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