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        <Desc>Code 711130 Curricular Support. Fund modest stipends ($100-500) and reimburse travel expenses for visiting instructors and music educators who teach students in special classroom and performance clinics. Purchase some equipment and instruments for band programs.</Desc>
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        <ExplanationTxt>While Irondale HS does not appoint the officers, it does hire and supervise the Band Director, who is an ex-officio officer of this booster organization. The Band Director has ultimate direction and responsibility over all band programs, curricular and co-curricular. The School and Band Director determine which band programs exist, and this booster organization exists only to support those programs. If the programs were eliminated, the booster organization would cease to operate and, per bylaws, all assets would revert to Irondale HS and the Mounds View School District #621.</ExplanationTxt>
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        <ZIPCd>55112</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>0</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>0</CharitableDistributionRqrInd>
      <DistributedAmt>0</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>International trip donations</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>10389</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Students participating in the curricular programs international trip were given an opportunity to solicit family and friends for donations to defray the cost of their trip. Net proceeds of the online donation campaign were paid to the domestic tour company on behalf of the applicable student.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Students participating in the curricular band international trip were given the option to participate in an online fundraiser to solicit family and friends for donations to defray their trip cost. Net proceeds of the activity were paid to the domestic trip organizer on behalf of each applicable student.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MC TOOL &amp; SAFETY (ERIKA SCHERMAN)</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>PRESDIENT</RelationshipDescriptionTxt>
        <TransactionAmt>688</TransactionAmt>
        <TransactionDesc>purchase of tools and materials for props</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="R000006" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Every parent/guardian of a student participating in any band program (co-curricular or curricular) is considered a non-dues-paying member of the booster organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Every parent/guardian of a student participating in any band program (co-curricular or curricular) is considered a non-dues-paying member of the booster organization and thereby is entitled to a vote at meetings including election of officers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>All Executive Board members (Band Director and officers) receive an electronic draft of the Form 990 and associated Schedules and are provided the opportunity to review and ask questions. Board then votes to adopt Form 990 and Schedules before submission to the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each Executive Board member is required to complete a conflict of interest survey at least annually. Survey responses are reviewed by the full board. Any officer must recuse themselves from the decision or initiation of a business transaction and may not approve that transactions. All such transactions are subject to review by any board member at any time.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplemental compensation is given to the Band Director for managing summer marching band activity, outside of their normal compensation from the school district. For other key staff (program and design coordinators, lead instructional staff) the Band Director determines the pay scale with consideration for current market conditions for this type of work. Per school district policy, staff are paid through the school district to ensure all necessary paperwork and background checks are completed and the booster organization reimburses the school district. Occasional designers for music etc may be paid directly by the organization and are issued 1099 forms when applicable.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The board maintains an electronic copy of the tax return and will cheerfully provide a copy for anyone upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Stipends for clinicians and instructors for the various programs. Curricular clinicians total $4,308. Marching Band instructors total $51,065. Winter program instructors total $36,865.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>