2024-02-28T10:59:45-06:00 2023-06-30 411656121 SCHLENNER WENNER & CO CPA'S PA 630 ROOSEVELT RD STE 201 ST CLOUD MN 56301 990 2022-07-01 411933761 HIGHER GROUND BUILDING COMPANY HIGH 6516451000 1381 MARSHALL AVE ST PAUL MN 55104 BERTRAND WILSON CHAIR 6516451000 2024-02-16 1 BERTRAND WILSON 999009999 1 SHELLEY M GAETZ P00066049 3202510286 2024-02-16 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z BERTRAND WILSON 1381 MARSHALL AVE ST PAUL MN 55104 2095616 0 X N/A X 1999 MN MANAGE A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY. 3 2 0 3 0 0 0 0 1882604 1933378 882 162238 0 0 1883486 2095616 0 0 0 0 0 0 0 0 0 2062490 2988944 2062490 2988944 -179004 -893328 19367499 21412061 24905212 27843102 -5537713 -6431041 MANAGE A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY. 0 0 2988944 1933378 TO PURCHASE, CONSTRUCT, AND MANAGE REAL ESTATE AND A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY, A MINNESOTA CHARTER SCHOOL THAT SERVED AN ESTIMATED 1,048 STUDENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2023. 2988944 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MN X DUSTIN REEVES 9525636834 5454 W 110TH ST OVERLAND PARK KS 66211 NELIYA TKACHENKO SECRETARY/TREASURER 2.00 40.00 X X 0 69775 2371 MARY TATE VICE-CHAIR 2.00 X X 0 0 0 BERTRAND WILSON CHAIR 1.00 X X 0 0 0 0 69775 2371 0 0 0 0 0 RENT REVENUE 531120 1933378 1933378 1933378 162238 162238 2095616 1933378 0 162238 267000 267000 20775 20775 2529 2529 1963098 1963098 10920 10920 724622 724622 2988944 2988944 0 0 220379 252405 3383684 6113602 22264281 7218227 15763436 15046054 19367499 21412061 270245 115143 24634967 27073930 0 654029 24905212 27843102 X 3333818 8485081 -8871531 -15046054 0 129932 -5537713 -6431041 19367499 21412061 -893328 0 X 0 1 X 1 1 1 X X 1 HIGHER GROUND ACADEMY 411886212 2 0 1933378 0 1 1933378 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 975937 975937 20696070 6707685 13988385 592274 510542 81732 15046054 AMOUNTS DUE TO THE ACADEMY 654029 654029 X PART X, LINE 2: THE ACADEMY IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISIONS OF THE ACADEMY, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE ACADEMY ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE ACADEMY ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE ACADEMY IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE ACADEMY WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE ACADEMY IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE. A HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 2018-12-19 14330000 FINANCE ADDITIONAL RENOVATION 0 0 0 B HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 2023-02-21 12790000 FINANCE ADDITIONAL RENOVATION 0 0 0 C HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 912828KV1 2013-06-26 7655000 REFUNDING OF PREVIOUS BOND 0 0 0 D HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 912828KV1 2013-06-26 4870000 REFUNDING OF PREVIOUS BOND 0 0 0 A 14675610 1351704 342017 12981889 0 1 1 1 B 12946723 1805047 223825 10917851 0 1 1 1 C 5150000 8523576 571164 163756 7788656 0 1 1 1 D 4825000 5283145 349735 187627 4745783 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 1 B 1 C 1 D 1 A HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 912796BL2 2013-06-26 710000 FINANCE ADDITIONAL RENOVATION 0 0 0 A 90000 733624 78622 14200 640802 0 1 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE SCHOOL'S ACCOUNTANT ONCE THE FORM IS COMPLETED, IT IS GIVEN TO THE CEO AND FINANCIAL MANAGER FOR REVIEW BEFORE IT IS SIGNED AND FILED, THE ENTIRE BOARD DOES NOT REVIEW THE 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO ANNUALLY REPORT ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY OCCUR ANY POTENTIAL CONFLICTS ARE IDENTIFIED AND RESOLVED. FORM 990, PART VI, SECTION C, LINE 19 THE BUILDING COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. HIGHER GROUND ACADEMY 1381 MARSHALL AVENUE ST PAUL MN 55104 411886212 EDUCATION SERVICES MN 501(C)(3) LINE 2 N/A 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 HIGHER GROUND ACADEMY J 1933378 LEASE AGREEMENT HIGHER GROUND ACADEMY E 1963098 BOND PAYMENT AMOUNTS