2026-01-21T09:18:57-06:00 2025-06-30 411656121 SCHLENNER WENNER & CO CPA'S PA 630 ROOSEVELT RD STE 201 ST CLOUD MN 56301 990 2024-07-01 411933761 HIGHER GROUND ACADEMY BUILDING COMPANY HIGH 6516451000 1381 MARSHALL AVE ST PAUL MN 55104 BERTRAND WILSON CHAIR 6516451000 2026-01-19 1 1 SHELLEY M GAETZ P00066049 3202510286 2026-01-19 2024 2025-03-06 01:10:19Z BERTRAND WILSON 1381 MARSHALL AVE ST PAUL MN 55104 2024773 0 X N/A X 1999 MN MANAGE A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY. 3 3 0 3 0 0 0 0 1881354 1841883 239575 182890 100000 0 2220929 2024773 0 0 0 0 0 0 0 0 0 2191659 2301546 2191659 2301546 29270 -276773 21956746 21564771 28358517 28243315 -6401771 -6678544 MANAGE A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY. 0 0 2301546 1841883 TO PURCHASE, CONSTRUCT, AND MANAGE REAL ESTATE AND A BUILDING FOR LEASE TO ITS BENEFICIARY ORGANIZATION HIGHER GROUND ACADEMY, A MINNESOTA CHARTER SCHOOL THAT SERVED AN ESTIMATED 1,137 STUDENTS DURING THE FISCAL YEAR ENDED JUNE 30, 2025. 2301546 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MN X DUSTIN REEVES 9525636834 5454 W 110TH ST OVERLAND PARK KS 66211 X BERTRAND WILSON CHAIR 1.00 X X 0 0 0 NELIYA TKACHENKO VICE CHAIR/TREASURER 2.00 X X 0 0 0 ALICE MCCASTLE SECRETARY 2.00 X X 0 0 0 0 0 0 0 0 0 0 0 RENT REVENUE 531120 1841883 1841883 1841883 182890 182890 2024773 1841883 0 182890 15850 15850 75294 75294 1360994 1360994 849408 849408 2301546 2301546 0 0 387851 374598 4022527 4167261 25815434 8792522 17546368 17022912 21956746 21564771 114009 133521 26758370 26427813 1486138 1681981 28358517 28243315 X -23782361 10141114 17546368 -17022912 -165778 203254 -6401771 -6678544 21956746 21564771 -276773 0 X 0 1 X 1 1 1 X X 1 HIGHER GROUND ACADEMY 411886212 2 0 1841883 0 1 1841883 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 975937 975937 24247223 8268262 15978961 592274 524260 68014 17022912 AMOUNTS DUE TO THE ACADEMY 1681981 1681981 X PART X, LINE 2: THE ACADEMY IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISIONS OF THE ACADEMY, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE ACADEMY ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE ACADEMY ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE ACADEMY IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE ACADEMY WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE ACADEMY IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE. A HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 2018-12-19 14330000 FINANCE ADDITIONAL RENOVATION 0 0 0 B HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN 521440935 2023-02-21 12790000 FINANCE ADDITIONAL RENOVATION 0 0 0 A 14675610 1351704 342017 12981889 0 1 1 1 B 335000 12946723 1805047 223825 10917851 0 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 1 B 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE SCHOOL'S ACCOUNTANT ONCE THE FORM IS COMPLETED, IT IS GIVEN TO THE CEO AND FINANCIAL MANAGER FOR REVIEW BEFORE IT IS SIGNED AND FILED, THE ENTIRE BOARD DOES NOT REVIEW THE 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO ANNUALLY REPORT ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY OCCUR ANY POTENTIAL CONFLICTS ARE IDENTIFIED AND RESOLVED. FORM 990, PART VI, SECTION C, LINE 19 THE BUILDING COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. HIGHER GROUND ACADEMY 1381 MARSHALL AVENUE ST PAUL MN 55104 411886212 EDUCATION SERVICES MN 501(C)(3) LINE 2 N/A 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 HIGHER GROUND ACADEMY J 1841883 LEASE AGREEMENT HIGHER GROUND ACADEMY E 633794 BOND AGREEMENT