2025-05-15T14:26:51-04:00 2024-06-30 411414667 ESTERBROOKS CPAS LTD 302 W SUPERIOR ST STE200 DULUTH MN 55802 990 2023-07-01 813121257 MARINE AREA COMMUNITY SCHOOL MARI 6514093122 14189 OSTLUND TRAIL NORTH MARINE ON ST CROIX MN 55047 DREW GOODSON EXECUTIVE DIRECTOR 6514093122 2025-05-14 true false MICHAEL A PEDERSON P00454472 2187276846 2025-05-14 2023 2025-03-06 01:10:19Z DREW GOODSON 14189 OSTLUND TRAIL NORTH MARINE ON ST CROIX MN 55047 2348204 false X WWW.MARINEAREASCHOOL.ORG X 2016 MN AT MARINE AREA COMMUNITY SCHOOL, OUR COMMUNITY IS CURRICULUM. 6 5 70 20 0 3492248 2279963 124264 67137 68 -100467 4640 -318 3621220 2246315 0 0 2450177 1895783 0 0 1215510 789057 3665687 2684840 -44467 -438525 2052577 1611524 2790206 2816151 -737629 -1204627 X MARINE AREA COMMUNITY SCHOOL WILL UTILIZE THE NATURAL RESOURCES, HISTORY, ARTS AND CIVIC STEWARDSHIP OF 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 2203186 67137 MARINE AREA COMMUNITY SCHOOL PROVIDED EDUCATION UTILIZING ITS UNIQUE LOCATION TO APPROXIMATELY 116 STUDENTS IN GRADES K-5 DURING THE 23-24 SCHOOL YEAR. 2203186 true false 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 18 0 true 70 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 58987 0 5102 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 95894 0 35950 154881 41052 false false false 2276480 3483 2279963 FEES FROM PATRONS 611710 35661 35661 MISCELLANEOUS SCHOOL REVENUE 611710 25935 25935 FOOD SERVICE REVENUE 611710 3072 3072 MEDICAL ASSISTANCE REVENUE 611710 2469 2469 67137 696 696 101163 -101163 -101163 -101163 408 726 -318 -318 2246315 67137 -100785 X 181429 181429 1297995 1154751 143244 102348 83145 19203 206976 98117 108859 107035 90079 16956 68469 68469 324593 271499 53094 131782 117282 14500 18395 3329 15066 26887 26887 78449 78449 3066 2830 236 21994 21994 33182 29001 4181 27973 27973 DUE, MEMBERSHIPS, LICENSE 28934 692 28242 REPAIRS AND MAINTENANCE 25333 15729 9604 2684840 2203186 481654 0 154658 95920 562510 218625 580 118756 101955 144760 16801 1190069 1280178 2052577 1611524 299365 249489 6124 96242 81088 200000 200000 2188475 2285574 2790206 2816151 X -902870 -1248231 143791 37315 21450 6289 -737629 -1204627 2052577 1611524 X -438525 -28473 X false true X true false X 5795 4443 1352 112961 97512 15449 16801 DEFERRED OUTFLOWS - PENSION 1248819 EQUIPMENT, NET OF AMORTIZATION 31359 1280178 NET PENSION LIABILITY 2156773 DEFERRED INFLOWS PENSION 128801 2285574 2246315 2246315 2246315 2694681 43023 43023 2651658 33182 33182 2684840 SCHEDULE D, PAGE 4, PART XII, LINE 2D CAPITAL EXPENDITURES 0 PRINCIPAL PAYMENTS ON LOAN 36,173 PAYMENTS ON LONG-TERM LEASE 6,850 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION EXPENSE 25,686 AMORTIZATION EXPENSE 7,496 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 NATURAL RESOURCES, HISTORY, ARTS AND CIVIC STEWARDSHIP OF 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 THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. 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 204,579 0 0 CONSULTING 25,408 52,289 0 COMMUNICATIONS SVCS 4,338 805 0 FEDERAL SUBCONTRACTS 37,174 0 0 TOTAL 271,499 53,094 0 FORM 990, PART XI, LINE 9 NET CHANGE IN PENSION LIABILITY -28,473