2024-12-19T11:26:40-06:00 2024-07-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2023-08-01 412005352 HERITAGE CHRISTIAN ACADEMY HERI 7634632200 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 TONYA SCOTT PRESIDENT 7634632200 2024-12-18 1 0 LAURA SCHWEITZER CPA P01760010 6086628600 2024-12-18 2023 2024-10-15 13:58:12Z TONYA SCOTT 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 24833859 0 X WWW.HERITAGEWEB.ORG X 2001 MN TO SERVE THE COMMUNITY AS AN EVANGELICAL CHRISTIAN SCHOOL FOR EDUCATION. 5 5 156 80 37517 28477 3264925 10854458 7381362 8435320 124491 504130 48515 9153 10819293 19803061 940874 1053106 0 0 3499990 3883898 0 0 103866 1824527 2181504 6265391 7118508 4553902 12684553 24486796 38215162 7841009 8853274 16645787 29361888 EQUIPPING MINDS, ENGAGING HEARTS, ENCOUNTERING JESUS CHRIST. 0 0 5781876 1053106 8394149 HERITAGE CHRISTIAN ACADEMY IS A COLLEGE PREPARATORY CHRISTIAN SCHOOL THAT EDUCATED AN AVERAGE OF 624 STUDENTS DURING THE 2023-2024 SCHOOL YEAR. STUDENTS RECEIVED A BROAD LIBERAL ARTS EDUCATION IN A CHRISTIAN ENVIRONMENT, AS WELL AS THE OPPORTUNITY TO PARTICIPATE IN SPORTS, CLUBS, AND OTHER EXTRA-CURRICULAR PROGRAMS. 5781876 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 6 0 156 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 1 1 1 0 0 MN X DOUG PEARSON 7634632220 15655 BASS LAKE ROAD MAPLE GROVE MN 55311 PHILIP DYRUD CHAIRMAN 2.00 0.00 X X 0 0 0 GREG WILLIAMS VICE CHAIRMAN 2.00 0.00 X X 0 0 0 MICAH JOHNSON TREASURER 2.00 0.00 X X 0 0 0 RHOND STUCKEY SECRETARY 2.00 0.00 X X 0 0 0 TONYA SCOTT PRESIDENT 40.00 2.00 X 95124 0 5549 95124 0 5549 1 0 0 0 HUNDERBERG CONSTRUCTION CO 11102 91ST AVE N MAPLE GROVE MN 55369 CONSTRUCTION SERVICES 1983605 GLTARCHITECTS 808 COURTHOUSE SQUARE ST CLOUD MN 56303 ARCHITECTURE SERVICES 416574 HEAVENLY HOST CATERING 4413 YORK AVE N ROBBINSDALE MN 55422 CATERING SERVICES 234766 3 400 53499 10800559 5155002 10854458 TUITION 611600 7859167 7859167 BOOKS & FEES 611710 258919 258919 FOOD SERVICES 611710 248543 248543 ADVERTISING 900099 36917 36917 STUDENT ACTIVITIES 611710 31774 31774 8435320 506423 506423 600 0 600 600 600 5001381 5003674 -2293 -2293 -2293 3951 400 2642 1309 1309 23034 24482 -1448 -4254 2806 YEARBOOK INCOME 900099 6960 6960 SCRIP INCOME 900099 1732 1732 8692 19803061 8394149 37517 516937 1053106 1053106 109894 94777 15117 3201707 2625057 566572 10078 74190 17542 56648 255760 209287 46473 242347 200874 39546 1927 7170 7170 57555 57555 136924 1316 61370 74238 78468 78468 67999 31076 36923 95940 43845 52095 439187 427231 11956 17009 7773 9236 247302 232302 15000 369325 359271 10054 75218 57711 17507 UNRELATED BUSINESS INCO 7500 500 7000 STUDENT ACTIVITES 256889 256889 STUDENT AND SCHOOL COST 146194 97529 48665 ATHLETIC EXPENSE 128590 128590 50234 31977 15751 2506 7118508 5781876 1232766 103866 172090 192750 8736068 13276619 479525 6229167 9376 19250 92865 87325 22087947 3958244 14946363 18129703 29654 264819 20855 15529 24486796 38215162 247778 1174076 1918540 2167134 5533828 5378514 140863 133550 7841009 8853274 X 14380899 16624211 2264888 12737677 16645787 29361888 24486796 38215162 12684553 31548 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23726 3872 27598 21852 1874 23726 23690 -1838 21852 18406 5284 23690 16040 2366 18406 0.00000 0.44605 0.55395 0 0 3140172 3140172 14334385 3054067 11280318 1285289 904177 381112 3328101 3328101 18129703 DEFERRED COMPENSATION 117305 LEASE LIABILITY 16245 133550 X PART V, LINE 4: THE INTENT OF THE ENDOWMENT IS FOR COLLEGE SCHOLARSHIPS FOR GRADUATING HCA STUDENTS, HCA SCHOLARSHIPS FOR CURRENT HCA STUDENTS, HCA SCHOLARSHIPS FOR CHILDREN OF HCA EMPLOYEES AND EDUCATIONAL OPPORTUNITIES FOR HCA EMPLOYEES TO FURTHER PROFESSIONAL GROWTH AS DETERMINED BY THE HCA ADMINISTRATION AND ENDOWMENT COMMITTEE. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACADEMY IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ACADEMY HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX OR UNCERTAIN TAX POSITIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ACADEMY'S NON-DISCRIMINATORY POLICY WAS PUBLISHED IN THE JANUARY 27, 2021 EDITION OF THE MINNEAPOLIS STAR TRIBUNE NEWSPAPER. 1 TUITION ASSISTANCE 31 278080 N/A N/A SCHOLARSHIP FUND 31 212279 STAFF DISCOUNT 21 231829 PASTORAL DISCOUNT 12 113744 3RD & 4TH CHILD DISCOUNT 68 90889 PRESIDENT DISCOUNT 5 33923 ALUMNI DISCOUNT 14 17000 PREPAYMENT DISCOUNT 59 21828 5TH & 6TH CHILD DISCOUNT 2 32173 SEMINARY DISCOUNT 2 17111 PART I, LINE 2: TUITION ASSISTANCE ELIGIBILITY IS BASED ON FINANCIAL NEED AND DETERMINED BY AN OUTSIDE AGENCY. SCHOLARSHIPS ARE BASED ON FINANCIAL NEED, THE STUDENT'S CHRISTIAN CHARACTER, AND THEIR DESIRE TO SUCCEED ACADEMICALLY. PASTORAL DISCOUNTS ARE GIVEN TO FULL-TIME. LICENSED AND ORDAINED PASTORS OF A CHRISTIAN CHURCH. MISSIONARY DISCOUNTS ARE GIVEN TO CHRISTIAN MISSIONARIES WHO ARE ON FURLOUGH FOR ONE YEAR OR LESS. ALUMNI DISCOUNTS ARE GIVEN TO PARENTS WHO GRADUATED FROM HERITAGE CHRISTIAN ACADEMY. ALL OF THESE SCHOLARSHIPS AND DISCOUNTS ARE APPLIED DIRECTLY AGAINST THE STUDENTS ACCOUNTS. X 6 5155002 FMV 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS IS LISTED FORM 990, PART VI, SECTION A, LINE 6 THE ACADEMY IS A SUBSIDIARY OF GRACE FREE LUTHERAN CHURCH, AND THE CHURCH IS THE SOLE MEMBER OF THE ACADEMY. FORM 990, PART VI, SECTION A, LINE 7A THE CHURCH COUNCIL OF GRACE FREE LUTHERAN CHURCH APPROVES THE ACADEMY'S NOMINATION OF SCHOOL BOARD TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ACADEMY'S GOVERNING DOCUMENTS MUST BE APPROVED BY THE CHURCH COUNCIL OF GRACE FREE LUTHERAN CHURCH. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURNS ARE REVIEWED BY THE ORGANIZATION ADMINISTRATION PRIOR TO THE PRESIDENT SIGNING THEM, WHICH IS REPORTED TO THE BOARD. THE FULL RETURN IS NOT REVIEWED BY THE BOARD FOR APPROVAL PRIOR TO ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12 BOARD MEMBERS, OFFICERS, MANAGEMENT, AND THOSE WHO MAKE PURCHASING DECISIONS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. INDIVIDUALS WHO IDENTIFY CONFLICTS ARE EXCLUDED FROM DISCUSSION AND APPROVAL OF THE AFFECTED TRANSACTION. BOARD MEMBERS AND THE PRESIDENT ARE PERIODICALLY ASKED, DURING BOARD MEETINGS, IF A CONFLICT IS DETERMINED TO EXISTS BY THE REMAINING BOARD MEMBERS. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A PEOPLE MANAGEMENT CONSULTING AGENCY WAS HIRED TO SCREEN POTENTIAL CANDIDATES FOR THE PRESIDENT'S POSITION. A SALARY RANGE WAS PROVIDED BY THE CONSULTING FIRM, AND THE BOARD OF TRUSTEES APPROVED THE FINAL SALARY AMOUNT. THIS PROCESS WAS LAST UNDERTAKEN IN 2012 FOR THE PRESIDENT, T. SCOTT. THE ACADEMY'S BOARD DETERMINES THE COMPENSATION OF NEWLY HIRED KEY EMPLOYEES. COMPENSATION IS BASED ON POSITION, EDUCATION AND YEARS OF EXPERIENCE. NO OTHER OFFICERS RECEIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ACADEMY'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE MINNESOTA ATTORNEY GENERAL'S WEBSITE. THE ACADEMY DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. GRACE FREE LUTHERAN CHURCH 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 411433116 CHURCH MN 501(C)(3) LINE 1 N/A 0 HERITAGE CHRISTIAN ACADEMY FOUNDATION 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 352253812 FOUNDATION MN 501(C)(3) LINE 7 HERITAGE CHRISTIAN ACADEMY 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 HERITAGE CHRISTIAN ACADEMY FOUNDATION C 53499 ACTUAL AMOUNT