2024-03-05T20:14:10-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-07-01 411941025 NORTHWEST PASSAGE HIGH SCHOOL NORT 7638629223 11345 ROBINSON DRIVE NW COON RAPIDS MN 55433 PETER WIECZOREK SCHOOL DIRECTOR 7638629223 2024-02-20 1 PETER WIECZOREK 999009999 0 ANN NEIL P01817922 6123764500 2024-02-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PETER WIECZOREK 11345 ROBINSON DRIVE NW COON RAPIDS MN 55433 2333963 0 X WWW.NWPHS.ORG X 1999 MN PROVIDE STUDENTS A FRIENDLY ENVIRONMENT TO STUDY CHALLENGING YET INNOVATIVE CURRICULUM. 9 4 39 5 0 0 2453073 2312321 5939 5573 738 5392 9503 5188 2469253 2328474 0 0 0 0 1778104 1579776 0 0 0 939463 935603 2717567 2515379 -248314 -186905 2593934 2163628 3307202 2783861 -713268 -620233 X REKINDLING OUR HOPE, EXPLORING OUR WORLD, AND SEEKING OUR PATH, WHILE BUILDING OUR COMMUNITY. 0 0 1993574 0 5573 NORTHWEST PASSAGE HIGH SCHOOL IS A PROJECT-BASED LEARNING CHARTER SCHOOL SERVING STUDENTS IN GRADES 9-12. THE SCHOOL UTILIZES PROGRESSIVE LEARNING MODELS FOR STUDENTS TO DEVELOP THEIR CRITICAL THINKING AND DECISION MAKING SKILLS. THE CORNER STONE OF OUR SCHOOL IS EXPERIENTIAL LEARNING BASED ON THE TEACHINGS OF JOHN DEWEY. WE BELIEVE STUDENTS LEARN BEST WHEN THEY ARE ALLOWED TO BE INSTRUMENTAL IN THE DEVELOPMENT OF THE PROJECTS THEY COMPLETE. HALF THE DAY IS SPENT IN INSTRUCTOR LED THEMATIC COURSES. THE OTHER HALF OF THE DAY STUDENTS MEET IN A STRUCTURED ADVISORY PROGRAM WHERE THEY ARE COACHED TO CREATE MEANING IN THE WORLD THROUGH THE DEVELOPMENT OF STUDENT DESIGNED PROJECTS. ALL PROJECTS MUST MEET STATE STANDARDS FOR GRADUATION. UPON COMPLETION OF THEIR PROJECTS, STUDENTS PRESENT AT A COMMUNITY EXPOSITION OF THEIR FINAL PROJECT BEFORE GRADUATION IS A SENIOR TRANSITION PROJECT AND DIGITAL PORTFOLIO. 1993574 1 0 0 0 0 0 0 0 0 0 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 0 0 0 0 1 13 0 39 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 4 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 1 1 1 0 MN X DONA FEHR 7638629235 11345 ROBINSON DRIVE NW COON RAPIDS MN 55433 JASON OLSON CHAIR/TEACHER 45.00 X X 70491 0 5115 VALERIE MILLER VICE-CHAIR/TEACHER 45.00 X X 74537 0 9868 ELLA RAUSCH SECRETARY/TEACHER 45.00 X X 14237 0 3069 JEFF SCHOMMER TREASURER/TEACHER 45.00 X X 48698 0 16696 THERESA BOISJOLIE DIRECTOR 5.00 X 76535 0 14838 STEVE RIPPE DIRECTOR 5.00 X 0 0 0 HEIDI WOLD DIRECTOR 5.00 X 0 0 0 JESSICA HENRICH DIRECTOR 5.00 X 0 0 0 DONA FEHR FINANCE MANAGER 40.00 X X 56063 0 23174 CAROLINE BUTTERFIELD UNTIL 11152022 DIRECTOR 5.00 X 0 0 0 PETER WIECZOREK SCHOOL DIRECTOR 45.00 X 110918 0 8434 451479 0 81194 1 0 0 0 0 2305435 6886 2312321 TUITION REVENUE 611110 3342 3342 ADMISSIONS 611110 1280 1280 MEDICAL ASSISTANCE REV 611110 951 951 5573 5392 5392 10241 5489 4752 4752 MISCELLANEOUS REVENUE 900099 436 436 436 2328474 5573 0 10580 557358 557358 213413 213413 528518 333605 194913 47053 31224 15829 124911 91464 33447 108523 79967 28556 210685 60476 150209 129763 98020 31743 51460 47086 4374 22559 22559 11905 9269 2636 20558 20115 443 265239 258414 6825 43864 43864 SPECIAL EDUCATION EXPEN 110816 110816 REPAIRS AND MAINTANENCE 31198 31198 DUES, MEMBERSHIPS, LICE 5724 1101 4623 31832 27489 4343 2515379 1993574 521805 0 789948 912369 240642 24140 13521 10117 1476191 1373645 111559 102546 1438264 1114456 2593934 2163628 203426 205986 81838 734893 522686 2368883 1973351 3307202 2783861 X -811809 -713239 98028 93006 513 0 -713268 -620233 2593934 2163628 X -186905 279940 X X 0 1 X 1 0 X 878415 878415 0 597776 495230 102546 102546 DEFERRED PENSION OUTFLOWS 601310 LEASED BUILDINGS AND IMPROVEMENTS, NET OF AMORTIZATION 513146 1114456 PENSION LIABILITY PAYABLE 1605393 DEFERRED PENSION INFLOWS 367958 1973351 2328474 0 2328474 0 2328474 2534625 284485 284485 2250140 265239 265239 2515379 PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITAL OUTLAY 48,010. CAPITAL LEASE PAYMENTS 234,608. REPAYMENT OF VEHICLE LOAN PRINCIPAL 1,867. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 24,418. INTEREST EXPENSE 240,821. 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 POLICY IS CONTAINED IN SCHOOL NEWSLETTERS AND REGISTRATION MATERIALS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS ELECTED BY THE EMPLOYEES OF THE SCHOOL AND THE PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS. 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 AND REVIEWED BY THE SCHOOL'S DIRECTOR AND CHIEF FINANCE OFFICER. THE FORM 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND ALL EMPLOYEES. INDIVIDUALS WITH POTENTIAL CONFLICTS HAVE A DUTY TO DISCLOSE ALL MATERIAL FACTS AND DETAILS CONCERNING THE RELATIONSHIP TO THE BOARD OF DIRECTORS. THE CONFLICTED INDIVIDUAL DOES NOT PARTICIPATE IN THE DELIBERATION NOR THE DECISION REGARDING THE MATTER AND WILL RECUSE THEMSELVES FROM THE MEETING DURING DELIBERATION. CONFLICTS ARE REVIEWED AND VOTED UPON BY THE REMAINING DIRECTORS. THE CONFLICTED INDIVIDUAL DOES NOT VOTE ON THE TRANSACTION WHERE A CONFLICT HAS BEEN DETERMINED TO EXIST. PROCEEDINGS FOR CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL'S GOVERNING BODY REVIEWS THE SCHOOL DIRECTOR'S EVALUATION ANNUALLY AND PROPOSES A WORK AGREEMENT FOR THE FOLLOWING SCHOOL YEAR. COMPENSATION IS DETERMINED WITH BUDGET CONSTRAINTS USING COMPARABILITY DATA FROM MACS' COMPENSATION SURVEY. THIS PROCESS WAS LAST UNDERTAKEN IN 2022 FOR THE SCHOOL DIRECTOR, PETER WIECZOREK, AND DOCUMENTED IN THE MEETING MINUTES. THE SCHOOL'S DIRECTOR REVIEWS AND EVALUATES ALL EMPLOYEES ANNUALLY. COMPENSATION IS DETERMINED WITH BUDGET CONSTRAINTS USING COMPARABILITY DATA FROM MACS' COMPENSATION SURVEY. THIS PROCESS WAS LAST UNDERTAKEN IN 2021 AND DOCUMENTED IN THE MEETING MINUTES. 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 UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 279,940. FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER 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.