2025-03-24T13:46:06-05:00 2024-06-30 411397419 Abdo LLP 5201 Eden Ave Ste 250 Edina MN 55436 990 2023-07-01 411987504 AFSA High School - Charter School No 407 AFSA 6512093910 100 Vadnais Blvd Vadnais Heights MN 55127 Sam Wakefield swakefield@afsahighschool.com 6512093910 2025-03-19 1 1 Steven D Anseth CPA P00552219 9528359090 2025-02-25 2023 2025-03-06 01:10:19Z Sam Wakefield 100 Vadnais Blvd Vadnais Heights MN 55127 6999323 0 X www.afsahighschool.com X 2000 MN Engage learners in academically rigorous learning experiences and leadership opportunities. 9 6 136 24 0 0 7527103 6762584 138161 89922 4220 0 42169 134758 7711653 6987264 0 0 0 0 4957356 4889766 0 0 0 2657133 2615745 7614489 7505511 97164 -518247 3535364 2703977 6328661 6015521 -2793297 -3311544 X The Academy For Sciences & Agriculture engages learners in an academically rigorous student centered learning experiences and leadership opportunities within an environmental, science and agricultural framework. Our focus is on developing lifelong learners. 0 0 6530469 94326 The School is authorized to operate as a Public Charter School serving students in grades Kindergarten through 12th Grade in the state of Minnesota. AFSA is a high quality Charter School that provides hands on and experiental learning to all grades and serves studnets from up to twenty Minnesota School Districts. Their mission is to further agricultural literacy for urban and subarban studnets of all ages. 6530469 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 17 0 1 136 1 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X Creative Planning 9525636800 3800 American Blvd Suite 1000 Bloomington MN 55431 X Becky Meyer Executive Director 40.00 1.00 X 128750 0 18656 Erik Bruner-Wiltse Business Manager 40.00 X 93100 0 15968 Kerry Schulte Clerk/Teacher 45.00 X X 59789 0 12585 Brady Jones Treasurer/Teacher 45.00 X 52440 0 13248 Jack Roessler Member/Teacher 45.00 X 20911 0 4206 Kate Plaisance Chair 5.00 X X 0 0 0 David Smith Vice Chair 5.00 X X 0 0 0 Julie Cox Member 5.00 X 0 0 0 Scott Stene Member 5.00 X 0 0 0 Leslie Sherer Member 5.00 X 0 0 0 Jenny Cook Member 5.00 X 0 0 0 354990 0 64663 1 0 0 0 Performance Food Service PO Box 58 Rogers MN 55374 Food Service 118576 1 6731146 31438 6762584 Fees from Patrons 611710 37925 37925 Individualized Educati 611710 22937 22937 Food Service Sales 611710 11692 11692 Activity Fees 611710 9758 9758 Tuition Revenue 611710 7610 7610 89922 16463 12059 4404 4404 Pension Revenue 900099 96646 96646 Insurance Recovery 900099 33708 33708 130354 6987264 94326 0 130354 468454 405548 62906 3318516 2869735 448781 390718 353262 37456 433565 364284 69281 278513 241167 37346 6079 6079 88115 88115 546382 481555 64827 51409 41943 9466 94724 89495 5229 1080183 1080183 72882 72882 24732 24732 183149 91353 91796 122117 122117 Food & Milk 237915 232775 5140 Dues and Memberships 55484 6864 48620 Field Trip Fees 29385 29385 Instructional Supplies 11966 11966 11223 11223 7505511 6530469 975042 0 240139 473492 501 501 845006 283415 42165 50756 893647 542699 373324 350948 2034229 1544865 3535364 2703977 728003 889524 500 300000 300000 5300158 4825997 6328661 6015521 X -3170278 -3347469 376981 35925 0 0 -2793297 -3311544 3535364 2703977 -518247 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 453808 265595 188213 439839 277104 162735 350948 Deferred Outflows - Pension 1015822 Due from Building Company 266695 Right-of-Use Assets 262348 1544865 Lease Liability 261521 Net Pension Liability 4289359 Deferred Inflows - Pension 275117 4825997 X Part X, Line 2: The Charter School is classified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and comparable section of the Minnesota income tax statutes. The Organization has evaluated and determined that there are no uncertain tax positions as of June, 30, 2024. The Association's tax returns are subject to possible examination by the taxing authorities. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The school's nondiscrimination policies are included in the school handbook and board policy. Schedule E, Part I, Line 6 As a Minnesota public charter school, the school receives state education aid and federal grant funding. Liz Burkwald Academic Director Daughter to Executive Director - Becky Meyer 108028 Employee - Payroll 0 Bill Lloyd Operations Manager Son to Executive Director - Becky Meyer 75806 Employee - Payroll 0 Schedule L, Page 2, Part IV - Transactions with Interest Persons: Both individuals have employment agreements and are paid at fair market value. Form 990, Part VI, Section A, line 6 The members of the Organization are: 1. any parent or gaurdian of any student enrolled at AFSA; 2. any learning facilitator or salaried administrator employed by AFSA; and 3. any elected or appointment member of the board of directors of AFSA. All members will have equal voting rights. Form 990, Part VI, Section A, line 7a Each director is appointed by majority vote of the members. The board, by a resolution approved by the affirmative vote of a majority of the directors then holding office, may establish one or more committees of one or more natural persons having the authoriy of the board in the management of the business of the corporation to the exten provided in such resolution. Such committees, however, shall at all times be subject to the direction and control of the board. Committee members need not be directors and shall be appointed by the affirmative vote of a majority of the directors present. A majority of the members of any committee shall constitute a quorum for the transaction of business at a meeting of any such committee. In other matters of procedure, the provisions of the bylaws shall apply to committees and the members therof to the same extent they apply to the board and directors, including, without limitations, the provisions with respect to meetings and notice thereof, absent members, written actions and valid acts. Each committee shall keep regular minutes of its proceedings and report the same to the board. Form 990, Part VI, Section A, line 7b Amendments to the Organization's governing documents must be approved by a majority of members present at the regular or special meeting of the membership. Form 990, Part VI, Section B, line 11b The Form 990 was prepared by an independent accounting firm and reviewed by the School's management and board treasurer. The reviewed draft of the Form 990 was then sent to the board for final review and approval prior to filing. Form 990, Part VI, Section B, line 12c At the start of each board meeting (and included on the agenda), the board chair determines if there are any potential conflicts of interest. The board chair determines if a conflict of interest exists based on information provided by the interested board member. The School has a conflict-of-interest policy. All board members must comply with this policy. If a conflict is determined to exist, the board member must refrain from voting and/or excuse him/herself. Proceedings related to conflicts of interest are documented in the meeting minutes. Form 990, Part VI, Section B, line 15a The board determines the compensation of the school director via a board evaluation committee and all teachers, based on recommendations from the human resources (HR) committee as part of the annual budgeting process. The HR committee used the MACS annual survey results and other public school wages to determine the recommendations. The deliberation and decisions are documented in the meeting minutes. Form 990, Part VI, Section C, line 19 The School makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request. Form 990, Part VII, Section A: Per MN Statute 124E.07, Charter Schools are required to have a licensed teach as a member of the board of directors. Brady Jones, Jack Roessler, and Kerry Schulte are board members, but received compensation for their services as teachers. Form 990, Part XII, Line 1 AFSA High School uses the modifed accrual accounting basis for its activities that are not fiduciary, such as special education. Form 990, Part XII, Line 2c: The process has not changed from the prior year. ASFA Building Company 100 Vadnais Blvd Vadnais Heights MN 55127 030530720 Leasing a school facility MN 501(c)(3) Line 12b, II AFSA High School 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 AFSA Building Company D 266695 Year end value AFSA Building Company K 895037 Lease agreement