2026-01-27T09:11:50-06:00 2025-06-30 411656121 SCHLENNER WENNER & CO CPA'S PA 630 ROOSEVELT RD STE 201 ST CLOUD MN 56301 990 2024-07-01 411886212 HIGHER GROUND ACADEMY HIGH 6516451000 1381 MARSHALL AVE ST PAUL MN 55104 SAMUEL YIGZAW EXECUTIVE DIRECTOR 6516451000 2026-01-19 1 1 SHELLEY M GAETZ P00066049 3202510286 2026-01-19 2024 2025-03-06 01:10:19Z SAMUEL YIGZAW 1381 MARSHALL AVE ST PAUL MN 55104 20573848 0 X WWW.HGACADEMY.ORG X 1997 MN TO PREPARE STUDENTS TO BECOME SUCCESSFUL, ETHICAL, AND RESPONSIBLE CITIZENS WHO ARE READY FOR ALL THE CHALLENGES OF THE TWENTY-FIRST CENTURY. TO THAT END, STUDENTS GRADUATING FROM THE ACADEMY WILL BE COLLEGE READY, STEWARDS OF THE ENVIRONMENT, AND ETHICAL CITIZENS WHO VALUE HARD WORK, HONESTY, INTEGRITY, EQUITY, AND DIVERSITY. 7 6 208 10 0 0 19576339 20397280 42324 27021 149730 149547 0 0 19768393 20573848 0 0 0 0 10954518 11759342 0 0 0 8329018 8252541 19283536 20011883 484857 561965 18075430 18453608 10414496 10230709 7660934 8222899 X TO PREPARE STUDENTS TO BECOME SUCCESSFUL, ETHICAL, AND RESPONSIBLE CITIZENS WHO ARE READY FOR ALL THE CHALLENGES OF THE TWENTY-FIRST CENTURY. TO THAT END, STUDENTS GRADUATING FROM THE ACADEMY WILL BE COLLEGE READY, STEWARDS OF THE ENVIRONMENT, AND ETHICAL CITIZENS WHO VALUE HARD WORK, HONESTY, INTEGRITY, EQUITY, AND DIVERSITY. 0 0 14666104 27021 THE GOAL IS TO ENCOURAGE STUDENT'S MAXIMUM INTELLECTUAL AND LEADERSHIP DEVELOPMENT TO MEET 21ST CENTURY STANDARDS OF EDUCATION THROUGH CONCERTED PREPARATION TO PURSUE POST-SECONDARY AND POST-BACCALAUREATE STUDIES. IT IS INTENDED THAT STUDENTS GRADUATING FROM HIGHER GROUND ACADEMY WILL BE ADEQUATELY PREPARED TO ASSUME LEADERSHIP ROLES IN THEIR COMMUNITIES AND IN THEIR FIELDS OF ENDEAVOR. DURING THE FISCAL YEAR ENDED JUNE 30, 2025 THE ACADEMY SERVED AN ESTIMATED 1,137 STUDENTS. 14666104 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 52 0 1 208 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X DUSTIN REEVES - CREATIVE PLANNING 9525636834 5454 W 110TH STREET OVERLAND PARK KS 66211 LIBAN AHMED BOARD MEMBER 42.00 X 69014 0 17099 DANIEL MCGRATH CHAIR 2.00 X X 0 0 0 DENISE TOUSSAINT VICE CHAIR/TREASURER 2.00 X X 0 0 0 BRIAN SWERINE SECRETARY 2.00 X X 0 0 0 BASIMA MOHAMUD BOARD MEMBER 2.00 X 0 0 0 SHANNON TANGHE BOARD MEMBER 2.00 X 0 0 0 MARY TATE BOARD MEMBER 2.00 X 0 0 0 SAMUEL YIGZAW EXECUTIVE DIRECTOR 42.00 X 197175 0 27037 266189 0 44136 1 0 1 0 PRIDE TRANSPORTATION BUS SERVICE LLC 45 IVY AVENUE WEST ST PAUL MN 55117 TRANSPORTATION SERVICE 1149090 ST PAUL RESTAURANT AND CATERING 2902 N 2ND ST MINNEAPOLIS MN 55411 FOOD SERVICE 1078842 DIRE DAWA TRANSPORTATION 3055 OLD HIGHWAY 8 STE 243 MINNEAPOLIS MN 55418 TRANSPORTATION SERVICE 405030 HARRIS 909 MONTREAL CIRCLE ST PAUL MN 55102 MAINTENANCE AGREEMENT SERVICE 309274 THE SANNEH FOUNDATION 2090 CONWAY STREET ST PAUL MN 55119 MENTORSHIP SERVICE 217346 5 20367035 30245 20397280 CHARGES FOR SERVICES 611710 14159 14159 OTHER PROGRAM REVENUES 611710 12862 12862 27021 149547 149547 20573848 27021 0 149547 X 315415 90296 225119 8753175 7865109 888066 909565 878478 31087 1292079 1139235 152844 489108 370749 118359 179188 179188 3483001 2068285 1414716 161993 161993 2310541 2310541 116902 98083 18819 150737 62866 87871 93447 93447 FOOD 947100 947100 INSTRUCTIONAL SUPPLIES 314980 314980 NON-INSTRUCTIONAL SUPPL 279504 279504 REPAIRS AND MAINTENANCE 81967 81967 133181 128271 4910 20011883 14666104 5345779 0 10614203 10482876 1984222 2802234 127024 65465 86195 78024 2573143 1615897 1107983 957246 4155803 4067763 18075430 18453608 1454885 1634809 137462 85345 8822149 8510555 10414496 10230709 X 6856191 7554252 970521 871901 -165778 -203254 7660934 8222899 18075430 18453608 561965 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36900 6998 29902 728161 371655 356506 1529091 1055877 473214 278991 181367 97624 957246 DEFERRED OUTFLOWS - PENSIONS 2382955 DUE FROM BUILDING COMPANY 1684808 4067763 DEFERRED INFLOWS - PENSIONS 2303945 NET PENSION LIABILITY 6203783 DUE TO OTHER FUNDS 2827 8510555 X PART X, LINE 2: THE SCHOOL 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 SCHOOL, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE SCHOOL ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE SCHOOL IS TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE SCHOOL WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE SCHOOL IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICIES ARE MADE AVAILABLE UPON REQUEST AND DURING REGISTRATION. SCHEDULE E, PART I, LINE 6 IN MINNESOTA, CHARTER SCHOOLS ARE CONSIDERED PUBLIC SCHOOLS AND, AS SUCH, RECEIVE GENERAL EDUCATION AND SPECIAL EDUCATION AIDS IN ACCORDANCE WITH MINNESOTA DEPARTMENT OF EDUCATION FUNDING FORMULAS. 0 0 0 0 0 0 0 0 0 SAMUEL YIGZAW EXECUTIVE DIRECTOR 197175 0 0 0 0 0 17594 0 9443 0 224212 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE SCHOOL ARE ITS STAFF, STUDENTS AND THE FAMILIES THAT THEY SERVE ALL MEMBERS ARE ABLE TO PARTICIPATE IN ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A STAFF MEMBERS EMPLOYED AT THE SCHOOL, MEMBERS OF OTHE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BY-LAWS CAN ONLY BE MADE BY A MAJORITY VOTE OF VOTING MEMBERS AT A MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND CONTROLLER. AFTER REIVISIONS, IF ANY, A COPY WILL BE PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW BEFORE THE FORM IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT. BOARD MEMBERS ARE REMINDED PERIODICALLY OF CONFLICT OF INTEREST OBLIGATIONS, INCLUDING THE REQUIREMENT TO RECUSE FROM DISUSSION AND VOTE ON ANY ITEM THAT WOULD FALL INTO THE CONFLICT OF INTEREST CATEGORY. IF THERE WOULD BE BOARD DELIBERATIONS/DECISIONS INVOLVING A PERSON WITH A CONFLICT OF INTEREST, THE BOARD WOULD DOCUMENT THE CONFLICT AND THE AFFECTED BOARD MEMBER(S) WOULD EXCUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON THESE MATTERS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 AN ANNUAL MARKET ANALYSIS IS USED TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR, OTHER OFFICERS, AND ALL EMPLOYEES AS PART OF THE ANNUAL BUDGETING PROCESS CONDUCTED BY THE BOARD OF DIRECTORS. THE LAST REVIEW COMPENSATION WAS DONE IN 2014 FOR TEACHERS AND THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE AND BY REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,068,285. MANAGEMENT AND GENERAL EXPENSES 1,414,716. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,483,001. HIGHER GROUND BUILDING CO 1381 MARSHALL AVENUE ST PAUL MN 55104 411933761 LEASING BUILDING TO HIGHER GROUND ACADEMY MN 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 HIGHER GROUND ACADEMY BUILDING COMPANY K 1841883 RENTAL AGREEMENT HIGHER GROUND ACADEMY BUILDING COMPANY D 633794 BOND AGREEMENT