2025-04-04T10:00:19-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 4150 2ND STREET SOUTH SUITE 400 ST CLOUD MN 56301 990 2023-07-01 352190032 TREKNORTH JUNIOR & SENIOR HIGH SCHOOL TREK 2184441888 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 ERICA HARMSEN EXECUTIVE DIRECTOR 2184441888 2025-03-28 1 0 KRISTIN L SCHMIDT CPA P01487323 3202035500 2025-03-28 2023 2025-03-06 01:10:19Z ERICA HARMSEN 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 4879063 0 X WWW.TREKNORTH.ORG X 1997 MN TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL IS ORGANIZED FOR THE PURPOSE OF ESTABLISHING AND OPERATING A RESULTS-ORIENTED CHARTER SCHOOL. 9 4 62 4 0 0 4909673 4767814 98385 71787 -16377 17238 24998 22224 5016679 4879063 500 700 0 0 2774044 2854971 0 0 0 1394396 1542830 4168940 4398501 847739 480562 5063739 5101995 3913184 3291025 1150555 1810970 TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL PREPARES YOUNG PEOPLE TO MAKE A POSITIVE DIFFERENCE IN THEIR LOCAL AND GLOBAL COMMUNITIES. 0 0 3740606 700 71787 TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL IS ORGANIZED FOR THE PURPOSE OF ESTABLISHING AND OPERATING A RESULTS ORIENTED CHARTER SCHOOL PURSUANT TO MN STATUTES 124D.10 (1997). DURING THE FISCAL YEAR ENDED JUNE 30, 2024 THE SCHOOL HAD 254.17 AVERAGE DAILY MEMBERSHIP ENROLLED IN THE 6TH - 12TH GRADES. 3740606 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 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 1 0 0 0 1 16 0 62 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 4 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 0 MN X X NICOLE THOMPSON 2184441888 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 CHANCE ADAMS DIRECTOR 29.00 X 84075 0 11249 TAMARA WORNER DIRECTOR 29.00 X 74899 0 9440 LISA FISHER DIRECTOR 29.00 X 76428 0 13341 TARA KING DIRECTOR 29.00 X 59136 0 11507 ALEXIS PEARSON DIRECTOR 29.00 X 49070 0 10561 DAVE VANENGELENHOVEN CHAIR 1.00 X X 0 0 0 LYDIA PIETREZEWSKI VICE CHAIR 1.00 X X 0 0 0 JENNIFER DUNHAM TREASURER 1.00 X X 0 0 0 HILLARY ANDERSON DIRECTOR 1.00 X 0 0 0 ERICA HARMSEN EX-OFFICIO/EXEC DIR 38.00 X 107737 0 16985 MARK LARSON ASSISTANT EXEC DIR 38.00 X 94631 0 14383 NICOLE THOMPSON EX-OFFICIO/SECRETARY 38.00 X 67008 0 11812 612984 0 99278 1 0 0 0 0 4740334 27480 4767814 LOCAL FEES 611110 71345 71345 FOOD SERVICE REVENUE 611110 442 442 71787 17238 17238 MISCELLANEOUS INCOME 900099 22224 22224 22224 4879063 71787 0 39462 700 700 674313 573166 101147 65351 55548 9803 1599442 1419220 180222 114714 99919 14795 211785 190707 21078 189366 166423 22943 22484 22484 21093 21093 274590 168762 105828 326613 287672 38941 396242 396242 50463 50463 16186 16186 83136 83136 42923 42923 31196 31196 REPAIRS AND MAINTENANCE 107844 107844 SPECIAL EDUCATION EXPEN 103123 103123 DUES AND MEMBERSHIPS 35442 35442 CAPITAL OUTLAY EXPENSE 20054 20054 11441 10458 983 4398501 3740606 657895 0 1771062 2886458 450958 468883 1126604 549306 23749 14066 35628 37979 569774 315049 252355 254725 1403383 890578 5063739 5101995 300250 378771 3612934 2912254 3913184 3291025 X 918562 1585117 231993 225853 0 0 1150555 1810970 5063739 5101995 X 480562 179853 X X 0 1 X 1 0 X 2470 500 700 2270 2470 500 500 2470 2470 500 500 2470 1087 1883 500 2470 886 701 500 1087 0.00000 0.00000 1.00000 0 0 57563 17594 39969 512211 297455 214756 254725 DEFERRED OUTFLOWS OF RESOURCES 844111 RIGHT OF USE ASSETS 46467 890578 DEFERRED INFLOWS OF RESOURCES 275412 CAPITAL LEASE OBLIGATION 75339 NET PENSION LIABILITY 2561503 2912254 4879063 0 4879063 0 4879063 4433903 78325 78325 4355578 42923 42923 4398501 PART V, LINE 4: TREKNORTH ENDOWMENT FUNDS SUPPORT THE VISION AND MISSION OF THE SCHOOL, PRIMARILY THROUGH PROGRAM SUPPORT OF OUR SERVICE LEARNING PROGRAM, OUTDOOR ADVENTURE PROGRAM AND ADVANCED PLACEMENT CURRICULUM. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITAL OUTLAY EXPENSE 70,303. CAPITAL LEASES PRINCIPAL PAYMENTS 357,352. ROU ASSET AMORTIZATION -365,862. CHANGES DUE TO GASB 87 LEASE IMPLEMENTATION 16,532. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION 42,923. 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 NONDISCRIMINATORY POLICY IS AVAILABLE ON ITS WEBSITE, APPLICATION, BROCHURES, AND ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. FORM 990, PART VI, SECTION A, LINE 6 THE SCHOOL'S MEMBERS CONSIST OF PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS AND EMPLOYEES OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A ALL PARENTS ARE SENT DOCUMENTS FOR BOARD NOMINATION AND BALLOTS FOR VOTING DURING ELECTION YEARS FOR ALL BOARD MEMBER POSITIONS (TEACHER, PARENT, AND COMMUNITY MEMBER). FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE THE FORM IS COMPLETED, A DRAFT IS REVIEWED BY THE ACCOUNTING SERVICES PROVIDER, THE EXECUTIVE DIRECTOR, AND BOARD CHAIR PRIOR TO FILING WITH THE IRS. THE DRAFT IS NOT REVIEWED BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS AND ALL SALARIED EMPLOYEES COMPLETE A FULL DISCLOSURE, WHICH INCLUDES THE MEMBER, SPOUSE, AND CLOSE RELATIVES TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE EXTERNAL AUDIT FIRM REVIEWS CONFLICT OF INTEREST FORMS ANNUALLY. THE BOARD OF DIRECTORS REVIEWS AND DETERMINES IF CONFLICTS OF INTEREST EXIST PER ITEM PER MEETING. INDIVIDUALS WITH POTENTIAL OR ACTUAL CONFLICTS OF INTEREST DO NOT VOTE ON THAT MATTER. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR COMPENSATION EVALUATION IS REVIEWED AND APPROVED BY THE BOARD USING COMPARABLE LOCAL AND LIKE-POPULATION DATA. THE EXECUTIVE DIRECTOR'S CONTRACT WAS NEGOTIATED THROUGH JUNE 30, 2025. PERFORMANCE EVALUATIONS ARE COMPLETED BY THE BOARD ANNUALLY. BOARD OFFICER POSITIONS ARE VOLUNTARY AND UNCOMPENSATED. BOARD MEMBERS WHO ARE ALSO TEACHERS AT TREKNORTH ARE COMPENSATED FOR THEIR TEACHING DUTIES. COMPENSATION FOR EMPLOYEES ARE EVALUATED BIANNUALLY BY THE SALARY COMMITTEE USING LOCAL COMPARISONS AND THE VALUES OF TREKNORTH IN TERMS OF EMPLOYEE BENEFITS AND SATISFACTION. THE BOARD REVIEWED AND APPROVED THE EMPLOYEE COMPENSATION IN MAY 2023. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND THE 990 UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 196,385. CHANGES DUE TO GASB 87 LEASE -16,532. FORM 990, PART XII, LINE 1: EXPLANATION FOR METHOD OF ACCOUNTING THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. TREKNORTH ABC 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 821581292 AQUIRE OR CONSTRUCT REAL ESTATE FOR THE SCHOOL MN 501(C)(3) LINE 12A, I TREKNORTH JUNIOR AND SENIOR HIGHSCHOOL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0