2024-03-28T16:39:20-05:00 2023-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-09-21 921071838 Mankato Christian Academy MANK 5072621864 709 S Broad St Mankato MN 56001 Eric Else President/CEO & Board Chair 5072621864 2024-03-27 1 Eric Else 999009999 1 Deb Nelson CPA P01264758 6122536500 2024-03-25 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X Eric Else 709 S Broad St Mankato MN 56001 721024 0 X mankatoca.school X 2022 MN Provide Christian education for 9th-12th grade. Preparing students for the future in Jesus' name. 3 3 0 60 0 0 714805 194 6025 0 721024 0 0 49276 0 0 100745 150021 571003 706504 135501 571003 Preparing Students for the Future in Jesus' Name 0 0 92776 194 Mankato Christian Academy is a Christian High School offering education to students in 9th-12th grades in Minnesota. Mankato Christian Academy is committed to helping students grow in their knowledge of their Lord and Savior, Jesus Christ, and to develop a Biblical Worldview preparing them to live out their faith as future servant leaders in their home, career, community, and world. Mankato Christian Academy exists to partner with families to develop future Christian leaders as disciples. As servant leaders, our students will use the Bible as a critical source for truth, and as a moral compass for discerning and decision-making. 92776 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 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 0 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X Eric Else 5072621864 709 S Broad St Mankato MN 56001 X Eric Else President/CEO & Board Chair 1.00 X X 0 0 0 Pastor Dennis Heiden Vice President 1.00 X X 0 0 0 Mindy Else Secretary 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 714805 714805 Application Fees 611110 194 194 194 6025 6025 721024 194 0 6025 44854 44854 4422 4422 10743 10743 760 760 31352 31352 3732 3732 14390 14390 26318 26318 818 818 5410 5410 Clothing and Apparel 3313 3313 Textbooks/Curriculum 2936 2936 Dues and subscriptions 973 973 150021 92776 57245 0 581702 124802 0 124802 0 706504 135501 0 135501 X 571003 0 571003 0 706504 571003 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124802 124802 124802 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 7 Mankato Christian Academy posted their racially nondiscrimination statement in their Bylaws, within handbooks, and applications. The statement is now also posted on their website at www.mankatoca.school. Form 990, Part V, Line 2a: The School compensated faculty and staff in calendar year 2023. No compensation was paid in calendar year 2022 therefore no W-2s were issued. Form 990, Part VI, Section A, line 1a An Executive Committee comprised of the officers of the Corporation and such other persons as may be appointed by the Board, may be appointed to act during intervals between meetings of the Board. During such intervals and subject to the Board's control and direction, the Executive Committee shall have and may exercise all of the authority and powers of the Board subject to such limitations as the Board may impose from time to time. Unless specifically authorized by the Board by resolution approved by affirmative vote of a majority of the Directors, the Executive Committee shall not have the authority and power to elect officers, to amend the Articles of Incorporation, to adopt a plan of merger or consolidation, to authorize the sale of disposition of all or substantially all of the property and assets of the Corporation, to authorize a voluntary dissolution of the Corporation or a revocation thereof, or to amend these Bylaws. Form 990, Part VI, Section A, line 2 Eric Else and Mindy Else have a family relationship. Form 990, Part VI, Section A, line 4 The Articles of Incorporation were amended to include the following items: 1. Change the name form Mankato Christian High School, Inc. to Mankato Christian Academy. 2. Article V added membership to the school and specifically two voting members with authority to elect the board members. 3. Article VII Dissolution was amended to distribute the assets to the federal government, or to a state or local government, for a public purpose in addition to Section 501(c)(3) organizations. Form 990, Part VI, Section A, line 6 The Mankato Christian Academy, a Minnesota nonprofit corporation, shall have two Members (each voting members): Eric Else and Malinda Else. Upon the death of the survivor of Eric and Malinda Else, or if earlier, the written resignation of the second of Eric and Malinda Else as a Member of the Corporation, then the Corporation shall have no Members. Neither Eric nor Malinda Else may be expelled as a Member, nor may their respective memberships be terminated (except by death or written resignation as a Member.) Form 990, Part VI, Section A, line 7a Each Member has one vote, and the Members may elect the Board of Directors of the Corporation. Form 990, Part VI, Section B, line 11b The Board of Directors are provided a copy of the Form 990 for review before it is filed. Form 990, Part VI, Section B, line 12c Conflict of Interest disclosures are required by board members and officers of the School on an annual basis or as conflicts arise. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are not available to the public.