2025-07-10T10:25:44-04:00 2024-06-30 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2023-07-01 474231309 NORTHSTAR CHRISTIAN ACADEMY NORT 3202196489 3888 PIONEER RD SE ALEXANDRIA MN 56308 KATY LAUBACH BOARD PRESIDENT 3202196489 2025-07-09 true false ASHLEY SPARKS P01234392 9528544244 2025-07-09 2023 2025-03-06 01:10:19Z X KATY LAUBACH 3888 PIONEER RD SE ALEXANDRIA MN 56308 2289137 false X HTTPS://NORTHSTARKNIGHTS.COM/ X 2015 MN NORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING. 10 10 49 30 -326 522790 338577 1998753 1853195 4 -2777 2553 63807 2524100 2252802 308450 260000 0 921256 872261 0 21573 1797592 1616118 3027298 2748379 -503198 -495577 13574254 12913664 379776 214763 13194478 12698901 X NORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING. false false 1360062 1115000 KNIGHTS PROGRAM: DEVELOP ATHLETES TO BECOME FULLY DEVOTED FOLLOWERS OF JESUS CHRIST, WITH A FOUNDATION BUILT ON SPIRITUAL DEVELOPMENT, ACADEMIC ADVANCEMENT AND ATHLETIC EXCELLENCE. 808904 260000 450000 SCHOOL: NORTHSTAR CHRISTIAN ACADEMY STRIVES TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE THE BIBLICAL WORLDVIEW AS THE FOUNDATION FOR LEARNING. 313754 288195 SPORTS COMPLEX: WORKING ALONGSIDE FELLOWSHIP OF CHRISTIAN ATHLETICS TO PROVIDE ACTIVITIES TO TEACH CHRISTIAN VALUES AND PROVIDE AN OPPORTUNITY FOR STUDENTS TO LIVE OUT THE VALUES AND SERVANT LEADERSHIP PRINCIPLES. 2482720 true true false false false false false false false false true false false false false true true false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 36 0 true 49 true true true false false false false false false false false false false false false false X 10 10 false false false false false false false true false false false true true true true false false true true false MN X ALICIA VANDERMARTIN 3202196489 3888 PIONEER RD SE ALEXANDRIA MN 56308 DALLAS STEWARD EXECUTIVE DI 40.00 X 90208 0 0 RYLAN GALIARDI DIRECTOR OF 40.00 X 81492 0 0 KATY LAUBACH BOARD PRESID 25.00 X X 0 0 0 TIM CULLEN VICE CHAIR 10.00 X X 0 0 0 DUWAYNE PAUL TREASURER 8.00 X X 0 0 0 KEITH ANDERSON SECRETARY 10.00 X X 0 0 0 BRENT SMITH DIRECTOR 15.00 X 0 0 0 SCOTT ANDERSON DIRECTOR 5.00 X 0 0 0 MARK JENSON DIRECTOR 10.00 X 0 0 0 LAWRENCE ELFERING DIRECTOR 5.00 X 0 0 0 JEFF ROSTE DIRECTOR 2.00 X 0 0 0 DANIEL HUNTINGTON DIRECTOR 8.00 X 0 0 0 171700 false false false 338577 5838 338577 EDUCATION & HOCKEY TUITION 611110 1565000 1565000 SPORT COMPLEX INCOME 611110 288195 288195 1853195 2777 -2777 -2777 -2777 38347 33558 4789 -326 5115 OTHER REVENUE 900099 59018 59018 59018 2252802 1850418 -326 64133 260000 260000 249067 249067 559918 479020 80898 63276 56948 6328 84090 76079 8011 63068 63068 46135 46135 2049 2049 4934 4934 16828 8414 8414 296229 236983 59246 214164 214164 5681 5681 358123 358123 45011 39222 5789 INSTRUCTIONAL EXPENSE 119340 119340 HOCKEY EXPENSE 113255 113255 BILLET EXPENSE 110865 110865 BAD DEBTS 64125 60919 3206 72221 48505 2143 21573 2748379 2482720 244086 21573 743613 498614 350487 281638 10425 5691 14320850 2193129 12469729 12127721 13574254 12913664 116745 36868 70000 177895 193031 379776 214763 X 12088245 11684846 1106233 1014055 13194478 12698901 13574254 12913664 -495577 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1428398 1428398 11350350 1817790 9532560 736795 375339 361456 805307 805307 12127721 X 1995579 2777 2777 1992802 260000 260000 2252802 2491156 2777 2777 2488379 260000 260000 2748379 SCHEDULE D, PAGE 3, PART X NORTHSTAR CHRISTIAN ACADEMY IS EXEMPT FROM FEDERAL AND MINNESOTA TAXATION PURSUANT TO THE PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SECTION 290.05 OF THE MINNESOTA STATUTES AND IS ONLY SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. SINCE THE ACADEMY HAD NO UNRELATED BUSINESS TAXABLE INCOME IN FISCAL 2024, 2023, OR 2022 THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THATWOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON SALE OF ASSETS 2,777 SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS 260,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON SALE OF ASSETS 2,777 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS 260,000 true false false true true true true false false false false false false false false false false true SCHEDULE E SCHEDULE E, PART I, LINE 3: THE ACADEMY PUBLISHED A PUBLIC NOTICE OF ITS NONDISCRIMINATION POLICY IN A NEWSPAPER AND ON ITS WEBSITE DURING THE SOLICITATION PERIOD FOR NEW STUDENT ENROLLMENT FOR THE SCHOOL YEAR STARTING IN SEPTEMBER 2016. NONDISCRIMINATION POLICY IS INCLUDED IN THE PLAYER (STUDENT) HANDBOOK AND THE EMPLOYEE HANDBOOK. SCHEDULE E, PART I, LINE 7: THE ACADEMY IS IN THE PROCESS OF UPDATING THE WEBSITE AND APPLICATION DOCUMENTS TO INCLUDE THE NONDISCRIMINATION POLICY. true SCHOLARSHIPS 28 260000 FORM 990, PAGE 1, ITEM B THE FOLLOWING CHANGES WERE MADE ON THE AMENDED 990: THE RETURN WAS AMENDED TO ACCOMMODATE THE AUDIT THAT WAS COMPLETED AFTER THE FINAL DEADLINE OF THE 990. THIS CAUSED SIGNFICANT CHANGES TO THE FINANCIALS IN PART VIII, IX, AND X OF THE 990 AND TO SCHEDULES A, B AND G. FORM 990 - ORGANIZATION'S MISSION NORTHSTAR CHRISTIAN ACADEMY'S MISSION IS TO TRAIN STUDENTS TO INDEPENDENTLY AND CRITICALLY THINK, WHILE PROVIDING STUDENTS WITH THE OPPORTUNITY TO EMBRACE A CHRIST-CENTERED BIBLICAL WORLDVIEW AS TRUE AND AS THE FOUNDATION FOR LEARNING. FORM 990, PAGE 6, PART VI, LINE 8B THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANT BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS PREPARED AND PROVIDED AS A DRAFT, ANY CHANGES IDENTIFIED BY THE ORGANIZATION ARE INCORPORATED INTO THE RETURN. THE FORM 990 IS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ACADEMY'S CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH POWERS DELEGATED BY THE BOARD OF DIRECTORS. EACH COVERED PERSON ANNUALLY SIGNS AN ACKNOWLEDGEMENT AND DISCLOSURE FORM THAT THEY HAVE RECEIVED AND REVIEWED A COPY OF THE POLICY AND AGREED TO COMPLY WITH ITS TERMS AND DISCLOSED ANY INTERESTS THAT MAY BE A PROPOSED TRANSACTION WITH THE ACADEMY IN THE UPCOMING YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE MEETING WHILE THE FINAL 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. THE MINUTES OF THE MEETING SHALL CONTAIN THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE RELATIONSHIP, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED, THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE NAMES OF THE PERSONS WHO RECUSED THEMSELVES FROM SUCH DISCUSSION AND VOTES, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE HIGHLY COMPENSATED DIRECTOR ROLES ARE BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX- EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES, CURRENT COMPENSATION INFORMATION COMPILED BY INDEPENDENT PARTIES/BOARD MEMBERS IF AVAILABLE, OR ACTUAL OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. THE INFORMATION WILL BE REVIEWED BY INDEPENDENT PERSONS APPROVED BY THE BOARD OF DIRECTORS AND/OR THE BOARD OF DIRECTORS. REVIEWS WILL BE CONDUCTED PERIODICALLY AS NEEDED TAKING INTO ACCOUNT YEARS OF SERVICE, PRIOR EXPERIENCE, AND FROM FEEDBACK RECEIVED. FORM 990, PAGE 6, PART VI, LINE 15B SALARY INFORMATION IS OBTAINED THROUGH COLLECTION FROM LOCAL ORGANIZATIONS, SIMILAR ROLES IN OTHER AREAS, ETC. IN ORDER TO DETERMINE REASONABLE SALARY LEVELS BASED ON REPORTED AVERAGES. THE ORGANIZATION ALSO TAKES INTO ACCOUNT WHAT IS FISCALLY SOUND AND VIABLE FOR THE ORGANIZATION. COMPENSATION MANAGEMENT IS REGULARLY PART OF BUDGETING AND ONGOING MANAGEMENT PRACTICES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.