2014-05-06T13:41:52-05:00 2013-06-30 410975573 HLB TAUTGES REDPATH LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2012-07-01 411915563 HIGH SCHOOL FOR RECORDING ARTS HIGH 6512870890 1166 UNIVERSITY AVE W ST PAUL MN 55104 ANTHONY SIMMONS 6512870890 2014-04-25 1 THOMAS W HODNEFIELD CPA P00185415 6514267000 2014-04-25 2012 2015-11-30 17:44:51Z X ANTHONY SIMMONS 1166 UNIVERSITY AVE W ST PAUL MN 55104 3555773 0 X MINNESOTA.HSRA.ORG X 1998 MN PROVIDE EDUCATION TO STUDENTS IN THE RECORDING ARTS FIELD BY DIVIDING TIME IN ACADEMICS, INSTRUCTION IN CRITICAL AREAS OF THE MUSIC INDUSTRY AND DEVELOPING AND MASTERING PRODUCTION AND PERFORMANCE SKILLS IN THE RECORDING STUDIO. 5 3 40 4 0 0 3428045 3465560 0 0 210 234 29291 89979 3457546 3555773 0 0 0 0 1279051 1371122 0 0 0 2192854 2317371 3471905 3688493 -14359 -132720 1452555 1063206 972735 716106 479820 347100 THE MISSION OF HSRA IS TO PROVIDE YOUTH THE OPPORTUNITY TO ACHIEVE A HIGH SCHOOL DIPLOMA THROUGH THE EXPLORATION AND OPERATION OF THE MUSIC BUSINESS AND OTHER CREATIVE ENDEAVORS. 0 0 2633486 PROVIDE EDUCATION TO STUDENTS IN THE RECORDING ARTS FIELD BY DIVIDING TIME IN ACADEMICS, INSTRUCTION IN CRITICAL AREAS OF THE MUSIC INDUSTRY AND DEVELOPING AND MASTERING PRODUCTION AND PERFORMANCE SKILLS IN THE RECORDING STUDIO. 2633486 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 18 0 1 40 1 0 0 0 0 0 0 0 0 0 0 X 5 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X THE ORGANIZATION 6512870890 1166 UNIVERSITY AVE W ST PAUL MN 55104 DR WAYNE JENNINGS 1.00 X X 0 0 0 CAREI THOMAS 1.00 X X 0 0 0 PAULA ANDERSON 40.00 X 59503 0 10979 DARRYL YOUNG 40.00 X X 42261 0 3059 TERESA WELLS 1.00 X 0 0 0 ANTHONY SIMMONS 40.00 X 0 0 0 101764 0 14038 0 0 0 0 STUDIO 4 ENTERPRISES 1166 UNIVERSITY AVE W ST PAUL MN 55104 MANAGEMENT SERVICES 868752 1 3385062 80498 3465560 234 234 MISCELLANEOUS 900099 89979 89979 89979 3555773 0 0 90213 X 123015 123015 896712 895125 1587 69966 69966 203441 203441 77988 77962 26 1016944 549150 467794 517109 27814 489295 169625 162937 6688 1797 1797 385263 357020 28243 61360 19007 42353 3961 3961 38275 38275 15665 15665 TRANSPORTATION 84917 84917 DUES AND MEMBERSHIPS 19021 0 19021 MISCELLANEOUS 3434 3434 3688493 2633486 1055007 0 26555 0 1347234 625128 355000 35000 478547 430469 78766 48078 1452555 1063206 467735 293079 5000 9027 500000 414000 972735 716106 X 401054 299022 78766 48078 0 0 479820 347100 1452555 1063206 -132720 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 478547 430469 48078 48078 X 3555786 13 13 3555773 0 3555773 3688493 0 3688493 0 3688493 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: HSRA BUILDING COMPANY REVENUES 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE POLICY IS CONTAINED IN THE SCHOOL'S PROMOTIONAL MATERIAL. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 SCHOLARSHIPS AND OTHER ASSISTANCE IS NOT APPLICABLE EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL HAS AN AGREEMENT WITH STUDIO 4 ENTERPRISES, A FOR-PROFIT CORPORATION, TO PROVIDE MANAGEMENT SERVICES. STUDIO 4 PROVIDES AN ON-SITE STAFF OF 9 FULL-TIME EMPLOYEES TO PROVIDE THE MANAGEMENT, SUPERVISORY, ADMINISTRATIVE AND TECHNOLOGY FUNCTIONS FOR THE SCHOOL. THIS INCLUDES THE LONG-TERM STRATEGIC PLANNING, BUDGETING AND FISCAL OVERSIGHT, REVENUE OPPORTUNITIES, RECORDS MANAGEMENT, BOOKKEEPING, PERSONNEL MANAGEMENT AND EDUCATIONAL OVERSIGHT. IT ALSO INCLUDES PROGRAM DEVELOPMENT TECHNICAL ASSISTANCE, RECORDING FACILITIES AND RECORDING AND VIDEO EQUIPMENT. ANTHONY SIMMONS, AN OFFICER OF HSRA, IS EMPLOYED AND COMPENSATED BY STUDIO 4. THE AMOUNT OF COMPENSATION PAID BY STUDIO 4 IS NOT AVAILABLE. FORM 990, PART VI, SECTION B, LINE 11 THE BUSINESS MANAGER AND TREASURER REVIEW A DRAFT OF FORM 990. WE THEN PROVIDE OUR FEEDBACK TO OUR TAX PREPARER WHO PROVIDES US WITH A FINAL FILING COPY. WE CHECK THAT COPY TO MAKE SURE IF ANY CHANGES ARE NEEDED. THEN A COPY IS PROVIDED TO ALL VOTING BOARD MEMBERS AND THEY CAN COMMENT IF THEY LIKE. PRIOR TO FILING, FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS ALONG WITH RELATED FILINGS WITH THE MN ATTORNEY GENERAL'S OFFICE. FORM 990, PART VI, SECTION B, LINE 12C THIS IS DONE DURING BOARD MEETINGS AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE PROGRAM DIRECTOR USES SAINT PAUL AND MINNEAPOLIS PUBLIC SCHOOL DISTRICT'S PAY RATE SCHEDULE TO REFERENCE ALL LICENSED AND KEY EMPLOYEE POSITIONS. THE LEVEL OF EDUCATION AND YEARS OF EXPERIENCE ARE ALSO TAKEN INTO CONSIDERATION WHEN CALCULATING EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DOCUMENTS WOULD BE PROVIDED UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 27,814. MANAGEMENT AND GENERAL EXPENSES 489,295. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 517,109. HSRA BUILDING COMPANY 1166 UNIVERSITY AVE W ST PAUL MN 55104 272070417 POSSIBLE FUTURE ACQUISITION OF AN EDUCATIONAL FACILITY THAT WOULD BE LEASED MN 501(C)(3) LINE 11A, I HIGH SCHOOL FOR RECORDING ARTS 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 HSRA BUILDING COMPANY D 355000