2026-03-31T14:43:55-05:00 2025-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-07-01 921071838 Mankato Christian Academy MANK 5072621864 709 S Broad St Mankato MN 56001 Eric Else President/CEO & Board Chair 5072621864 2026-03-30 1 1 Deb Nelson CPA P01264758 6122536500 2026-03-26 2024 2025-03-06 01:10:19Z X Eric Else 709 S Broad St Mankato MN 56001 1856042 0 X https://mankatoca.school/ X 2022 MN Provide Christian education for 9th-12th grade. Preparing students for the future in Jesus' name. 3 2 27 30 0 0 2294525 1769212 74688 80288 7686 6542 0 0 2376899 1856042 5250 43226 0 0 597659 863934 0 0 0 957809 1114989 1560718 2022149 816181 -166107 2625529 2247118 1236751 1024447 1388778 1222671 Preparing Students for the Future in Jesus' Name. 0 0 1521046 43226 80288 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. 1521046 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 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 1 14 0 1 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 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 and Board Chair 2.00 X X 0 0 0 Pastor Dennis Heiden Vice President 4.00 X X 34800 0 0 Mindy Else Secretary 1.00 X X 0 0 0 Kathleen Johnson Head of School 40.00 X 118769 0 0 Dan Holz Controller 5.00 X 0 0 0 153569 0 0 1 0 0 0 Sempara LLC 21690 Harvest Hills Dr Prior Lake MN 553725109 Security services 132000 1 1769212 7027 1769212 Tuition Fees 611110 66015 66015 Other Program Revenue 611110 14273 14273 80288 6542 6542 1856042 80288 0 6542 43226 43226 154800 154800 580874 580874 75341 75341 52919 52919 40670 40670 139121 139121 121953 121953 71835 16614 55221 35196 19759 15437 476151 369162 106989 51735 51735 1675 290 1385 88327 88327 18398 18398 Textbooks Curriculum 21202 21202 Dues & subscriptions 18050 17339 711 Extra curricular activi 6168 6168 Clothing & Apparel 897 897 23611 3995 19616 2022149 1521046 501103 0 249148 223008 629 0 8146 1258965 141863 1190563 1117102 1185189 898862 2625529 2247118 16262 78742 5950 12831 1207658 939755 1236751 1024447 X 1332678 1122029 56100 100642 1388778 1222671 2625529 2247118 -166107 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1187831 125010 1062821 71134 16853 54281 1117102 Right of Use Asset 898862 898862 Operating Lease Liability 939755 939755 X 1836782 6090 6090 1830692 25350 25350 1856042 2002889 6090 6090 1996799 25350 25350 2022149 Part X, Line 2: Management believes that the Academy has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Academy would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: In-kind professional services removed from Form 990 6,090. Part XI, Line 4b - Other Adjustments: Grant expense included in revenue 25,350. Part XII, Line 2d - Other Adjustments: In-kind professional services removed from Form 990 6,090. Part XII, Line 4b - Other Adjustments: Grant expenses 25,350. 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 nondiscriminatory policy is listed within the application form and final contract that is signed by families. The notice of non-discrimination is also listed on the organization's website. 1 Financial Aid 7 25350 Scholarships to graduating seniors 2 17876 Part I, Line 2: The Preparing for the Future scholarship awards graduating seniors at Mankato Christian Academy money towards higher education, the workforce, joining the military, entrepreneurship, missionary work, or non-profit volunteering. A scholarship application must be completed and a personal vision statement attached. The school administration will assess the personal vision statements and forward their recommendations to the MCA Advisory Board for final approval. The Board may request an interview with finalists if necessary. Mankato Christian Academy awards financial assistance based on financial need to offset the cost of tuition. Application forms are completed and reviewed. Applicants are chosen based on set need criteria and on a nondiscriminatory basis. Financial assistance is applied directly toward the student's account therefore ensuring proper use of the funds. 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. Eric Else and Dan Holz have a business relationship. Form 990, Part VI, Section A, line 4 The organization changed its name to Mankato Christian Academy. 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. Form 990, Part VII: Dan Holz was not compensated for his duties as the Controller.