2026-03-03T13:15:05-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 4150 2ND STREET SOUTH SUITE 400 ST CLOUD MN 56301 990 2024-07-01 352190032 TREKNORTH JUNIOR & SENIOR HIGH SCHOOL TREK 2184441888 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 ERICA HARMSEN EXECUTIVE DIRECTOR 2184441888 2026-02-20 1 1 KRISTIN L SCHMIDT CPA P01487323 3202035500 2026-02-20 2024 2025-03-06 01:10:19Z ERICA HARMSEN 2400 PINE RIDGE AVE NW BEMIDJI MN 56601 4793178 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. 8 3 62 3 0 0 4767814 4546073 71787 202542 17238 14607 22224 24060 4879063 4787282 700 500 0 0 2854971 3158271 0 0 0 1542830 1419402 4398501 4578173 480562 209109 5101995 4162490 3291025 3113379 1810970 1049111 TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL PREPARES YOUNG PEOPLE TO MAKE A POSITIVE DIFFERENCE IN THEIR LOCAL AND GLOBAL COMMUNITIES. 0 0 3995582 500 202542 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, 2025 THE SCHOOL HAD 246.18 AVERAGE DAILY MEMBERSHIP ENROLLED IN THE 6TH - 12TH GRADES. 3995582 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 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 10 0 1 62 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 3 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 89893 0 14641 LISA FISHER DIRECTOR 29.00 X 80369 0 20712 TAMARA WORNER SECRETARY 29.00 X 81890 0 14267 TARA KING DIRECTOR 29.00 X 65421 0 12500 ALEXIS PEARSON DIRECTOR 29.00 X 57007 0 11632 HILLARY ANDERSON VICE CHAIR 1.00 X X 0 0 0 LYDIA PIETRUSZEWSKI TREASURER 1.00 X X 0 0 0 DAVE VANENGELENHOVEN CHAIR 1.00 X X 0 0 0 ERICA HARMSEN EX-OFFICIO/EXEC DIR 38.00 X 114511 0 22375 489091 0 96127 1 0 0 0 0 4533061 13012 4546073 FOOD SERVICE REVENUE 611110 127153 127153 LOCAL FEES 611110 75389 75389 202542 20503 20503 5896 -5896 -5896 -5896 MISCELLANEOUS INCOME 900099 24060 24060 24060 4787282 202542 0 38667 500 500 526418 447455 78963 2040904 1826635 214269 121076 105380 15696 249151 224111 25040 220722 196874 23848 2447 2447 21793 21793 213442 181403 32039 236266 201049 35217 405449 405449 59920 59920 12699 11029 1670 92604 92604 80733 80733 24117 24117 REPAIRS AND MAINTENANCE 124146 124146 SPECIAL EDUCATION EXPEN 98777 98777 DUES AND MEMBERSHIPS 38077 38077 TRA AID 8932 8004 928 4578173 3995582 582591 0 2886458 2237110 468883 475747 549306 433627 14066 22538 37979 35957 588854 351438 254725 237416 890578 720095 5101995 4162490 378771 426650 2912254 2686729 3291025 3113379 X 1585117 812014 225853 237097 0 0 1810970 1049111 5101995 4162490 X 209109 -5700 -965268 X X 0 1 X 1 0 X 2270 500 500 2270 2470 500 700 2270 2470 500 500 2470 2470 500 500 2470 1087 1883 500 2470 0.00000 0.00000 1.00000 0 0 55632 19414 36218 533222 332024 201198 237416 DEFERRED OUTFLOWS OF RESOURCES 706059 RIGHT OF USE ASSETS 8336 DUE FROM SUPPORTING ENTITY 5700 720095 DEFERRED INFLOWS OF RESOURCES 802082 CAPITAL LEASE OBLIGATION 8655 NET PENSION LIABILITY 1806519 COMPENSATED ABSENCES 69473 2686729 4793178 0 4793178 -5896 -5896 4787282 4459371 0 4459371 118802 118802 4578173 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 XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF CAPITAL ASSETS -5,896. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 42,602. ROU ASSET AMORTIZATION EXPENSE 38,131. REPAIR & MAINTENANCE EXPENSE INCLUDED IN CAPITAL OUTLAY 38,069. 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, 2028. 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 2025. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. 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 90,262. OTHER ADJUSTMENTS 275. TRANSFERED TO TREKNORTH ABC -1,055,805. 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 ACQUIRE OR CONSTRUCT REAL ESTATE FOR THE SCHOOL MN 501(C)(3) LINE 12A, I TREKNORTH JUNIOR & SENIOR HIGH SCHOOL 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0