2024-03-18T12:00:31-04:00 2023-06-30 ESTERBROOKS CPAS LTD 302 W SUPERIOR ST STE200 DULUTH MN 55802 990 2022-07-01 813121257 MARINE AREA COMMUNITY SCHOOL MARI 6514093122 14189 OSTLUND TRAIL NORTH MARINE ON ST CROIX MN 55047 DREW GOODSON EXECUTIVE DIRECTOR 6514093122 2024-03-14 true DREW GOODSON 999009999 false MICHAEL A PEDERSON P00454472 2187276846 2024-03-14 2022 2023-04-26 12:10:37Z DREW GOODSON 14189 OSTLUND TRAIL NORTH MARINE ON ST CROIX MN 55047 3625135 false X WWW.MARINEAREASCHOOL.ORG X 2016 MN AT MARINE AREA COMMUNITY SCHOOL, OUR COMMUNITY IS CURRICULUM. 6 5 73 20 0 3237859 3492248 41264 124264 20 68 -6 4640 3279137 3621220 0 0 2013953 2450177 0 0 1228212 1215510 3242165 3665687 36972 -44467 2197841 2052577 2899171 2790206 -701330 -737629 X MARINE AREA COMMUNITY SCHOOL WILL UTILIZE THE NATRUAL RESOURCES, HISTORY, ARTS AND CIVIC STEWARDSHIP PF THE COMMUNITY AS A FOUNDATION FOR THE STUDY OF LANGUAGE ARTS, MATHEMATICS, SCIENCE, SOCIAL STUDIES, PHYSICAL EDUCATION, ART AND OTHER CURRICULUM SUBJECTS. THE PLACE-BASED LEARNING ENVIRONMENT WILL BE STUDENT CENTERED, DESIGNED BY TEACHERS AND REINFORCED AND SUPPORTED BY THE LOCAL COMMUNITY. false false 3196906 124264 MARINE AREA COMMUNITY SCHOOL PROVIDED EDUCATION UTILIZING ITS UNIQUE LOCATION TO APPROXIMATELY 219 STUDENTS IN GRADES K-6 DURING THE 22-23 SCHOOL YEAR. 3196906 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 15 0 true 73 true false false false false false false false false false false false false X 6 5 false false false false false false false true false false false true true true true true true true false false MN X DREW GOODSON 6514093122 14189 OSTLUND TRAIL NORTH MARINE ON ST CROIX MN 55047 KATIE BRUNS CHAIR/TEACHE 40.00 X X 59172 0 4438 LISA DOCKNIAK VICE CHAIR 3.00 X X 0 0 0 ANGIE HONG BOARD SECRET 3.00 X X 0 0 0 ERIC OLSEN BOARD TREASU 3.00 X X 0 0 0 BREENA SILVIK BOARD MEMBER 3.00 X 0 0 0 SARAH GODSAVE BOARD MEMBER 3.00 X 0 0 0 DREW GOODSON EXECUTIVE DI 40.00 X 94604 0 26203 153776 30641 false false false 3302658 189590 3492248 FOOD SERVICE REVENUE 611710 44926 44926 FEES FROM PATRONS 611710 28258 28258 ADMISSION/ACTIVITY REVENUE 611710 27151 27151 MISCELLANEOUS SCHOOL REVENUE 611710 19646 19646 MEDICAL ASSISTANCE REVENUE 611710 4283 4283 124264 68 68 4814 3915 899 899 INSURANCE RECOVERY 900099 3741 3741 3741 3621220 124264 4708 X 177705 177705 1800766 1599384 201382 146877 130254 16623 176251 133947 42304 148578 128519 20059 86181 86181 400007 354761 45246 122438 111350 11088 15941 9125 6816 358439 358439 78469 78469 20388 20388 7134 7134 43990 34634 9356 25822 25822 DUE, MEMBERSHIPS, LICENSE 28738 125 28613 REPAIRS AND MAINTENANCE 27963 26850 1113 3665687 3196906 468781 0 166403 154658 364828 562510 1085 580 330328 185568 149154 144760 1516371 1190069 2197841 2052577 340186 299365 5913 6124 36712 96242 200000 2516360 2188475 2899171 2790206 X -873047 -902870 148472 143791 23245 21450 -701330 -737629 2197841 2052577 X -44467 8168 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171354 88442 82912 158974 97126 61848 144760 DEFERRED OUTFLOWS - PENSION 1180193 EQUIPMENT, NET OF AMORTIZATION 9876 1190069 NET PENSION LIABILITY 1876160 DEFERRED INFLOWS PENSION 312315 2188475 3721220 100000 100000 3621220 3621220 3695178 73481 73481 3621697 43990 43990 3665687 SCHEDULE D, PAGE 4, PART XI, LINE 2D LONG-TERM DEBT PROCEEDS 100,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D CAPITAL EXPENDITURES 33,011 PRINCIPAL PAYMENTS ON LOAN 34,172 PAYMENTS ON LONG-TERM LEASE 6,298 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION EXPENSE 37,405 AMORTIZATION EXPENSE 6,585 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE NONDISCRIMINATION POLICY IS INCLUDED ON SCHOOL MARKETING MATERIALS INCLUDING ENROLLMENT DOCUMENT AND RELATED ITEMS. THE POLICY CAN ALSO BE FOUND ON THE SCHOOL'S WEBSITE. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES FEDERAL FUNDING AND STATE FUNDING FROM THE STATE OF MINNESOTA. FORM 990 - ORGANIZATION'S MISSION MARINE AREA COMMUNITY SCHOOL WILL UTILIZE THE NATRUAL RESOURCES, HISTORY, ARTS AND CIVIC STEWARDSHIP PF THE COMMUNITY AS A FOUNDATION FOR THE STUDY OF LANGUAGE ARTS, MATHEMATICS, SCIENCE, SOCIAL STUDIES, PHYSICAL EDUCATION, ART AND OTHER CURRICULUM SUBJECTS. THE PLACE-BASED LEARNING ENVIRONMENT WILL BE STUDENT CENTERED, DESIGNED BY TEACHERS AND REINFORCED AND SUPPORTED BY THE LOCAL COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 8B THE SCHOOL DOES NOT HAVE ANY COMMITTEE'S WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. FINANCE COMMITTEE WILL REVIEW 990 INDIVIDUALLY AND BRING ANY CONCERNS TO FINANCE COMMITTEE. AFTER ALL CONCERNS ARE REMEDIED, THE ENTIRE 990 IS PRESENTED TO FULL BOARD FOR CONSIDERATION. ANY QUESTIONS/ISSUES ARE HANDLED AND 990 IS APPROVED AT FULL BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C ALL FULLY APPOINTED OR ELECTED BOARD MEMBERS ARE TO DISCLOSE ANY POTENTIAL CONFLICTS WITH THE BOARD AT EACH MEETING. THE BOARD WILL REVIEW AND DETERMINE WHETHER A CONFLICT ACTUALLY EXISTS, AND IF SO THE PERSON/PEOPLE INVOLVED WILL NOT BE ALLOWED TO VOTE ON THE ISSUE. THIS ACTIVITY WILL BE NOTED IN THE BOARD MINUTES. IF A CONFLICT IS DISCOVERED AFTER THE TRANSACTION HAS TAKEN PLACE, MARINE AREA COMMUNITY SCHOOL WILL DISCLOSE TO THE COMMISSIONER OF EDUCATION THE CONFLICT OF INTEREST, ANY POTENTIAL CONTRACT, LEASE, OR PURCHASE OF SERVICE FROM ITS AUTHORIZER. ADDITIONALLY, THEY WILL DISCLOSE ALL VIOLATIONS OF FEDERAL CRIMINAL LAW INVOLVING FRAUD, BRIBERY, OR VIOLATIONS AFFECTING SCHOOL AWARDS/GRANTS. FORM 990, PAGE 6, PART VI, LINE 15A MARINE PERSONNEL COMMITTEE CONDUCTS MARKET ANALYSIS FOR SCHOOL LEADERSHIP AND PROVIDES COMPENSATION COMPETITIVE WITH LIKE SCHOOLS IN NEARBY LOCATIONS TAKING INTO ACCOUNT BUDGET LIMITATIONS AND BOARD POLICY. THIS WAS LAST PERFORMED IN 2019. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE AT BOARD MEETINGS AND UPON REQUEST. FORM 990, PART IX, LINE 11G EDUCATIONAL PURPOSES 280,643 800 0 CONSULTING 69,717 25,962 0 COMMUNICATIONS SVCS 0 18,484 0 FEDERAL SUBCONTRACTS 4,375 0 0 POSTAGE SERVICES 26 0 0 TOTAL 354,761 45,246 0 FORM 990, PART XI, LINE 9 NET CHANGE IN PENSION LIABILITY 8,168 FORM 990, PAGE 12, PART XII, LINE 1 THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTING 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. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.