2025-12-15T15:28:29-06:00 2025-07-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2024-08-01 412005352 HERITAGE CHRISTIAN ACADEMY HERI 7634632271 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 TONYA SCOTT PRESIDENT 7634632271 2025-12-15 1 1 LAURA SCHWEITZER CPA P01760010 6086628600 2025-12-11 2024 2025-03-06 01:10:19Z TONYA SCOTT 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 19402141 0 X WWW.HERITAGEWEB.ORG X 2001 MN TO SERVE THE COMMUNITY AS AN EVANGELICAL CHRISTIAN SCHOOL FOR EDUCATION. 5 4 145 90 34333 24903 10854458 4426560 8435320 9295428 504130 525303 9153 29786 19803061 14277077 1053106 1028446 0 0 3883898 4509731 0 0 30344 2181504 2198483 7118508 7736660 12684553 6540417 38215162 44522634 8853274 8680773 29361888 35841861 EQUIPPING MINDS, ENGAGING HEARTS, ENCOUNTERING JESUS CHRIST. 0 0 6439112 1028446 9256917 HERITAGE CHRISTIAN ACADEMY IS A COLLEGE PREPARATORY CHRISTIAN SCHOOL THAT EDUCATED AN AVERAGE OF 656 STUDENTS DURING THE 2024-2025 SCHOOL YEAR. STUDENTS RECEIVED A BROAD LIBERAL ARTS EDUCATION IN A CHRISTIAN ENVIRONMENT, AS WELL AS THE OPPORTUNITY TO PARTICIPATE IN SPORTS, CLUBS, AND OTHER EXTRA-CURRICULAR PROGRAMS. 6439112 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 45 0 145 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 1 1 0 0 0 MN X TODD ANDERSON 7634632271 15655 BASS LAKE ROAD MAPLE GROVE MN 55311 PHILIP DYRUD CHAIRMAN 2.00 0.00 X X 0 0 0 GREG WILLIAMS VICE CHAIRMAN 2.00 0.00 X X 0 0 0 MICAH JOHNSON TREASURER 2.00 0.00 X X 0 0 0 RHOND STUCKEY SECRETARY 2.00 0.00 X X 0 0 0 TONYA SCOTT PRESIDENT 40.00 0.00 X 102206 0 9634 102206 0 9634 1 0 0 0 HUNERBERG CONSTRUCTION CO 11102 91ST AVE N MAPLE GROVE MN 55369 CONSTRUCTION SERVICES 7913049 HEAVENLY HOST CATERING 4413 YORK AVE N ROBBINSDALE MN 55422 CATERING SERVICES 239252 GLT ARCHITECTS 808 COURTHOUSE SQUARE SAINT CLOUD MN 56303 ARCHITECTURE SERVICES 229177 3 83035 4343525 4426560 TUITION 611600 8656111 8656111 BOOKS & FEES 611710 310095 310095 FOOD SERVICES 611710 264194 264194 ADVERTISING 900099 34333 34333 STUDENT ACTIVITIES 611710 30695 30695 9295428 614546 614546 1900 0 1900 1900 1900 4993826 5011233 71836 -17407 -71836 -89243 -89243 47988 83035 16699 31289 31289 11024 25296 -14272 -14272 YEARBOOK INCOME 900099 8309 8309 SCRIP INCOME 900099 1785 1785 MISC INCOME 900099 775 775 10869 14277077 9256917 34333 559267 1028446 1028446 123279 106340 16939 3655788 3012943 631596 11249 85016 69669 15347 368074 307095 60979 277574 230490 44928 2156 9042 9042 64798 64798 63558 4226 59332 80990 80990 64594 29041 35553 105441 47404 58037 507632 493813 13819 26010 11694 14316 239275 224661 14614 427789 416144 11645 109226 82955 26271 UNRELATED BUSINESS INCO 11500 11500 STUDENT ACTIVITES 252577 252577 ATHLETIC EXPENSE 147703 147703 STUDENT AND SCHOOL COST 103778 94158 9620 -15430 -13907 -1523 7736660 6439112 1267204 30344 192750 115472 13276619 12782046 6229167 467406 19250 331 87325 119203 34242387 4357378 18129703 29885009 264819 1135636 15529 17531 38215162 44522634 1174076 863925 2167134 2481020 5378514 5215579 133550 120249 8853274 8680773 X 16624211 34464307 12737677 1377554 29361888 35841861 38215162 44522634 6540417 -60444 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27598 3233 30831 23726 3872 27598 21852 1874 23726 23690 -1838 21852 18406 5284 23690 0.00000 0.39930 0.60070 0 0 3140172 3140172 28115217 3279525 24835692 2465549 1077853 1387696 521449 521449 29885009 DEFERRED COMPENSATION 109338 LEASE LIABILITY 10911 120249 X 13230182 -60444 41995 -18449 13248631 1028446 1028446 14277077 6750209 41995 41995 6708214 1028446 1028446 7736660 PART V, LINE 4: THE INTENT OF THE ENDOWMENT IS FOR COLLEGE SCHOLARSHIPS FOR GRADUATING HCA STUDENTS, HCA SCHOLARSHIPS FOR CURRENT HCA STUDENTS, HCA SCHOLARSHIPS FOR CHILDREN OF HCA EMPLOYEES AND EDUCATIONAL OPPORTUNITIES FOR HCA EMPLOYEES TO FURTHER PROFESSIONAL GROWTH AS DETERMINED BY THE HCA ADMINISTRATION AND ENDOWMENT COMMITTEE. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ACADEMY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACADEMY IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ACADEMY HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX OR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 16,699. COGS 25,296. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 1,028,446. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 25,296. FUNDRAISING EXPENSES 16,699. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND SCHOLARSHIPS 1,028,446. 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 ACADEMY'S NON-DISCRIMINATORY POLICY IS INCLUDED ON ITS WEBSITE IN THE APPLICATION SECTION. GALA 131023 83035 47988 1017 4493 2486 8703 131023 83035 47988 1017 4493 2486 8703 16699 31289 1 TUITION ASSISTANCE 31 278841 SCHOLARSHIP FUND 21 205109 STAFF DISCOUNT 22 226919 PASTORAL DISCOUNT 12 111023 3RD & 4TH CHILD DISCOUNT 71 94431 PRESIDENT DISCOUNT 3 22000 ALUMNI DISCOUNT 16 17333 PREPAYMENT DISCOUNT 68 26922 5TH & 6TH CHILD DISCOUNT 2 33631 SEMINARY DISCOUNT 1 6237 INTERNATIONAL STUDENT DISCOUNTS 1 6000 PART I, LINE 2: TUITION ASSISTANCE ELIGIBILITY IS BASED ON FINANCIAL NEED AND DETERMINED BY AN OUTSIDE AGENCY. SCHOLARSHIPS ARE BASED ON FINANCIAL NEED, THE STUDENT'S CHRISTIAN CHARACTER, AND THEIR DESIRE TO SUCCEED ACADEMICALLY. PASTORAL DISCOUNTS ARE GIVEN TO FULL-TIME, LICENSED AND ORDAINED PASTORS OF A CHRISTIAN CHURCH. MISSIONARY DISCOUNTS ARE GIVEN TO CHRISTIAN MISSIONARIES WHO ARE ON FURLOUGH FOR ONE YEAR OR LESS. ALUMNI DISCOUNTS ARE GIVEN TO PARENTS WHO GRADUATED FROM HERITAGE CHRISTIAN ACADEMY. ALL OF THESE SCHOLARSHIPS AND DISCOUNTS ARE APPLIED DIRECTLY AGAINST THE STUDENTS ACCOUNTS. FORM 990, PART VI, SECTION A, LINE 6 THE ACADEMY IS A SUBSIDIARY OF GRACE FREE LUTHERAN CHURCH, AND THE CHURCH IS THE SOLE MEMBER OF THE ACADEMY. FORM 990, PART VI, SECTION A, LINE 7A THE CHURCH COUNCIL OF GRACE FREE LUTHERAN CHURCH APPROVES THE ACADEMY'S NOMINATION OF SCHOOL BOARD TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ACADEMY'S GOVERNING DOCUMENTS MUST BE APPROVED BY THE CHURCH COUNCIL OF GRACE FREE LUTHERAN CHURCH. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURNS ARE REVIEWED BY THE ORGANIZATION ADMINISTRATION PRIOR TO THE PRESIDENT SIGNING THEM, WHICH IS REPORTED TO THE BOARD. THE FULL RETURN IS NOT REVIEWED BY THE BOARD FOR APPROVAL PRIOR TO ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12 BOARD MEMBERS, OFFICERS, MANAGEMENT, AND THOSE WHO MAKE PURCHASING DECISIONS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. INDIVIDUALS WHO IDENTIFY CONFLICTS ARE EXCLUDED FROM DISCUSSION AND APPROVAL OF THE AFFECTED TRANSACTION. BOARD MEMBERS AND THE PRESIDENT ARE PERIODICALLY ASKED, DURING BOARD MEETINGS, IF A CONFLICT IS DETERMINED TO EXISTS BY THE REMAINING BOARD MEMBERS. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ACADEMY'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE MINNESOTA ATTORNEY GENERAL'S WEBSITE. THE ACADEMY DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. GRACE FREE LUTHERAN CHURCH 15655 BASS LAKE ROAD MAPLE GROVE MN 553113103 411433116 CHURCH MN 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0