Cologne Academy, Cologne MN | Form 990 filings

Revenue by fiscal year
FY2020	$8.7M
FY2021	$9.8M
FY2022	$10.8M
FY2023	$10.6M
FY2024	$11.1M
FY2025	$11.9M

Expenses by fiscal year
FY2020	$8.5M
FY2021	$8.7M
FY2022	$10.0M
FY2023	$10.3M
FY2024	$10.7M
FY2025	$11.5M

Net assets by fiscal year
FY2020	−$2.4M
FY2021	−$1.8M
FY2022	−$949K
FY2023	$364K
FY2024	$979K
FY2025	$1.4M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Part of a larger organization · Schedule R

Cologne Academy files its own Form 990, but Schedule R discloses 3 related entities — figures on this page are for this EIN only, not the whole group.

Cologne Academy Pave Committee · Cologne Academy Building Company · Cologne Stars Building Company · See Schedule R

Combined filings · FY2025 · 4 entities with data

Simple sum of each entity's Form 990 headline figures — not audited consolidated financials. This page's EIN is 95% of group revenue.

Group revenue

$12.6M

Group expenses

$12.8M

Group net assets

$1.8M

Cologne Academy Pave Committee · $47K rev · $72K net assets

Cologne Academy Building Company · $1.2M rev · $318K net assets

Cologne Stars Building Company · −$555K rev · $0 net assets

Where the money goes

94 cents of each dollar spent went to programs.

94%

Program services 94% · $10.8M Management & general 6% · $656K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $257K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation

Lynn Peterson

Ex-Officio/Executive Director
Hours a week: 45 + 2 related

$122,292Pt VII · Sec A

Helen Suhr

Board Member/Teacher
Hours a week: 42 + 2 related

$71,205Pt VII · Sec A

Traci Laferriere

CFO
Hours a week: 30

$63,704Pt VII · Sec A

Nathan Kells

Board Member
Hours a week: 5

$0Pt VII · Sec A

Amanda Daniel

Vice Chair
Hours a week: 5

$0Pt VII · Sec A

Sheryl Reddig

Secretary
Hours a week: 5

$0Pt VII · Sec A

Matt Krause

Treasurer
Hours a week: 5

$0Pt VII · Sec A

Brian Goldie

Board Member
Hours a week: 5

$0Pt VII · Sec A

Lynn Peterson’s $122K as Ex-Officio/Executive Director is at the 7th percentile of top reported officer pay among 3680 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

Name	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020
Lynn Peterson	$122,292	$137,500	$153,810	$150,241	$135,206	$120,996
Melissa Mase	—	—	—	$90,371	—	—
Helen Suhr	$71,205	—	—	—	—	—
Traci Laferriere	$63,704	$69,641	$70,822	$60,730	$56,541	$54,718
Laura Oman	—	$66,798	$65,905	$58,153	$57,241	$55,444
Katie Rotz	—	—	—	$60,033	—	—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization, with a nickname or small spelling change read as the same person. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Updates and questions

Develops rich character and effective learning for academic student achievement.

Our summary of the filed mission and programs (Form 990 Part III, line 4), not the words of the organization.

Questions for Cologne Academy

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · from the funders’ 2024 returns

Dated by each funder’s own filing year, which may not match this organization’s fiscal year.

Mightycause Charitable Foundation$22K

Friends of Education$15K

Donor Advised Charitable Giving INC$6K

Total grants received, 2020–2024from 5 funders$247K

See all 5 funders, 2020–2024 →

Grants paid · 3 grants · $68K · 2019–2021

Unitemized GrantFY2021$31,443

Unitemized GrantFY2020$28,798

Unitemized GrantFY2019$7,651

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs · USAspending

Year ending Jun 2022 · $895K federal money spent

National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Minnesota Department of Education$295K

Education Stabilization FundDepartment of Education · ALN 84.425 · Through Minnesota Department of Education$268K

Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Minnesota Department of Education$144K

School Breakfast ProgramDepartment of Agriculture · ALN 10.553 · Through Minnesota Department of Education$109K

Epidemiology and Laboratory Capacity for Infectious Diseases (elc)Department of Health and Human Services · ALN 93.323 · Through Minnesota Department of Education$24K

Plus 5 smaller programs.

The auditor reported 8 findings: a material weakness in money controls, questioned costs.

About 8% of its revenue in the year ending Jun 2022 was federal money it spent ($895K of $10.8M).

Awards signed straight to it, by federal fiscal year (Oct to Sep), the last 5 years with money and the top agencies. An award is money promised, not money spent: one award can pay out over several years, so these do not add up to the money spent above. Money that came through a state or another group is not counted here. Last pulled from USAspending Nov 12, 2026.

Federal fiscal year 2023 · $13K in awards signed (not money spent) · other $13K

Federal Communications Commission$13K

Federal fiscal year 2022 · $13K in awards signed (not money spent) · other $13K

Federal Communications Commission$13K

Federal fiscal year 2021 · $163K in awards signed (not money spent) · other $163K

Federal Communications Commission$163K

Federal fiscal year 2020 · $16K in awards signed (not money spent) · other $16K

Federal Communications Commission$16K

Federal fiscal year 2019 · $49K in awards signed (not money spent) · grants $49K

Department of Education$49K

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$11.9M

Ln 12

Gifts and grantsLn 1h$11.4M

Fees for servicesLn 2g$453K

Investment incomeLn 3$87K

Money outPt IX

$11.5M

Ln 25

Programscol B$10.8M

Managementcol C$656K

Owns and owesPt X

$1.4M

net assets · Ln 32

Cash and savingsLn 1–2$5.6M

Total assetsLn 16$10.2M

LiabilitiesLn 26$8.8M

PeoplePt VI, VII

9

listed · VII A

PaidVII A3

Voting boardVI 1a7

IndependentVI 1b6

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$11.4M

Government grantsLn 1e$11.3M

Noncash giftsLn 1g$38K

Fees for servicesLn 2g$453K

Investment incomeLn 3$87K

Other incomeLn 4–11$24K

Gains on assetsLn 7$1K

Total revenueLn 12$11.9M

Assets in detailPt X, end of year

CashLn 1$3.3M

SavingsLn 2$2.3M

Cash and savings togetherLn 1–2$5.6M

Pledges and grants receivableLn 3$1.3M

Accounts receivableLn 4$2K

Prepaid expenses and deferred chargesLn 9$120K

Land, buildings, equipmentLn 10c$2.1M

Other assetsLn 15$1.1M

Total assetsLn 16$10.2M

LiabilitiesLn 26$8.8M

Net assetsLn 32$1.4M

OperationsPt I, VI

EmployeesI 5129

VolunteersI 6100

Fiscal year endsHeaderJune

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14No

3More from this return

Abroad and in kindSch F, M

Noncash gifts receivedSch M Pt I$38K

4Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$5.8M	$5.6M
Land, buildings, equipmentLn 10c	$647K	$2.1M
Total assetsLn 16	$8.8M	$10.2M
LiabilitiesLn 26	$7.8M	$8.8M
Net assetsLn 32	$979K	$1.4M

5Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Pay of officers and key staff (Part IX, line 5)Ln 5	$270K	$78K	$192K
Other salaries and wagesLn 7	$5.4M	$5.2M	$186K
Pension plan contributionsLn 8	$735K	$699K	$36K
Other employee benefitsLn 9	$440K	$431K	$9K
Payroll taxesLn 10	$416K	$389K	$28K
Legal feesLn 11b	$5K		$5K
Accounting feesLn 11c	$37K		$37K
Other fees for servicesLn 11g	$444K	$374K	$70K
Office expensesLn 13	$327K	$263K	$64K
Information technologyLn 14	$211K	$182K	$29K
OccupancyLn 16	$1.3M	$1.3M
TravelLn 17	$973K	$973K
Depreciation, depletion and amortizationLn 22	$233K	$232K	$225
InsuranceLn 23	$27K	$27K
Other expenses (24a–d)Ln 24	$630K	$630K
Total functional expensesLn 25	$11.5M	$10.8M	$656K	$0

Part VII lists each person's pay for the calendar year, including pay from related organizations and from people who have left; Part IX, line 5 is this organization's own cost for its current officers and key staff over its fiscal year.

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Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS May 18, 2026	$11.9M	$11.5M	$418K	$1.4M	990 PDF
FY2024Filed with the IRS Mar 21, 2025	$11.1M	$10.7M	$337K	$979K	990 PDF
FY2023Filed with the IRS Apr 24, 2024	$10.6M	$10.3M	$210K	$364K	990 PDF
FY2022Filed with the IRS May 16, 2023	$10.8M	$10.0M	$757K	−$949K	990 PDF
FY2021Filed with the IRS May 9, 2022	$9.8M	$8.7M	$1.1M	−$1.8M	990 PDF
FY2020Filed with the IRS Apr 15, 2021	$8.7M	$8.5M	$132K	−$2.4M	990 PDF

Schedules filed Part IV

A · Public support B · Donors D · Assets and endowments E · Schools M · Noncash O · Explanations R · Related orgs

See the full FY2025 990

Part I · Summary $11,922,159 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $10,487,764$11,357,937

I-9 Program service revenuePrior year $341,811$453,269

I-10 Investment incomePrior year $91,551$87,890

I-11 Other revenuePrior year $148,187$23,063

I-12 Total revenuePrior year $11,069,313$11,922,159

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $6,859,543$7,297,052

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $3,872,964$4,207,424

I-18 Total expensesPrior year $10,732,507$11,504,476

I-19 Revenue less expensesPrior year $336,806$417,683

Part III · Program service accomplishments 1 program, $10,848,206 spent

III-4a Cologne Academy provides students in Cologne and surrounding rural areas with a content-rich education based on a strong foundation of knowledge through the use of the core knowledge sequence and classical curriculum. We are committed to providing a community school with small class sizes where students, parents and teachers work together to achieve accelerated academic achievement and strong character development. Cologne began with grades K-5 in the 2008-2009 academic year, added 6th grade in 2009-2010, 7th grade in 2010-2011, and added the final grade, 8th grade, in 2011-2012. The average number of students for the 2024-2025 school year was 724.$10,848,206

Part IV · Checklist of required schedules 11 of 49 answered Yes, no flags

IV-1 A 501(c)(3) charity (Schedule A)Yes

IV-2 Lists its large donors to the IRS (Schedule B)Yes

IV-3 Took part in a political campaignNo

IV-4 LobbiedNo

IV-5 Owes proxy tax on member duesNo

IV-6 Holds donor advised fundsNo

IV-7 Holds conservation easementsNo

IV-8 Holds art or historical collectionsNo

IV-9 Credit counseling or escrow accountsNo

IV-10 Holds endowment fundsNo

IV-11a Reports land, buildings and equipmentYes

IV-11b Reports investments in other securitiesNo

IV-11c Reports program-related investmentsNo

IV-11d Reports other assetsYes

IV-11e Reports other liabilitiesYes

IV-11f Uncertain tax positions footnoteNo

IV-12a Its own audited financial statementsNo

IV-12b In a group's audited financial statementsYes

IV-13 Runs a schoolYes

IV-14a Has an office, staff or agents outside the USNo

IV-14b Over $10,000 of activity outside the USNo

IV-15 Over $5,000 in grants to groups abroadNo

IV-16 Over $5,000 in aid to people abroadNo

IV-17 Over $15,000 to paid fundraisersNo

IV-18 Over $15,000 from fundraising eventsNo

IV-19 Over $15,000 from gamingNo

IV-20a Runs a hospitalNo

IV-21 Over $5,000 in grants to US groupsNo

IV-22 Over $5,000 in grants to US peopleNo

IV-23 Reports top pay in detail (Schedule J)No

IV-24a Over $100,000 in tax-exempt bondsNo

IV-25a Gave an insider an excess benefit this yearNo

IV-25b Found an excess benefit from a past yearNo

IV-26 Loan to or from an officer or insiderNo

IV-27 Grant to an insider or their familyNo

IV-28a Business deal with an officer or directorNo

IV-28b Business deal with an officer's familyNo

IV-28c Business deal with a firm an officer controlsNo

IV-29 Over $25,000 in noncash giftsYes

IV-30 Gifts of art or historical itemsNo

IV-31 Closed down or dissolvedNo

IV-32 Sold or gave away over 25% of its net assetsNo

IV-33 Owns a single-member companyNo

IV-34 Related to other organizations (Schedule R)Yes

IV-35a Controls another organizationYes

IV-35b Dealings with an organization it controlsNo

IV-36 Transfers to a related non-charityNo

IV-37 Activity through a partnershipNo

IV-38 Explains answers in Schedule OYes

Part V · Other IRS filings and tax compliance no flags

V-1a Forms 1099 filed22

V-1b Forms W-2G filed0

V-2a Employees on W-2 forms129

V-1c Followed backup withholding rulesYes

V-2b Filed its payroll tax returnsYes

V-3a Over $1,000 of unrelated business incomeNo

V-4a Holds an account in a foreign countryNo

V-5a Party to a prohibited tax shelterNo

V-5b Knew another party was in a tax shelterNo

V-6a Raised gifts that are not tax deductibleNo

V-7a Gifts where the donor got something backNo

V-7c Sold donated property it had to reportNo

V-7e Took money to pay a donor's insuranceNo

V-7f Paid premiums on a donor's insuranceNo

V-14a Sold indoor tanningNo

V-15 Owes tax on pay over $1 millionNo

V-16 Owes the college endowment taxNo

Part VI · Governance 6 of 7 board members independent, 1 to look at

VI-1a Voting members of the governing body7

VI-1b Independent voting members6

VI-14 Document retention and destruction policyNo

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-15a Process for setting top official's paySchedule OA comprehensive review of the compensation of superintendents and principals of area charter schools was completed and used to develop a grid of professional compentence and pay by rating the executive director in several areas identified and compensation was determined from this scale.Yes

Part VII · Officers, directors and key employees 9 people listed, 3 paid by the organization

VII-1a Lynn PetersonEx-Officio/Executive Director · 45 hours a week$122,292

VII-1a Helen SuhrBoard Member/Teacher · 42 hours a week$71,205

VII-1a Traci LaferriereCFO · 30 hours a week$63,704

VII-1a Amanda DanielVice Chair · 5 hours a week$0

VII-1a Brian GoldieBoard Member · 5 hours a week$0

VII-1a Craig JohnsonChair · 5 hours a week$0

VII-1a Matt KrauseTreasurer · 5 hours a week$0

VII-1a Nathan KellsBoard Member · 5 hours a week$0

VII-1a Sheryl ReddigSecretary · 5 hours a week$0

Part VIII · Statement of revenue $11,922,159 across 8 lines filed

Lines not itemized here account for $26,694 of total revenue; see the IRS return.

VIII-1e Government grants$11,264,390

VIII-1f All other contributions, gifts and grants$93,547

VIII-1g Noncash contributions (included above)$38,264

VIII-1h Total contributions, gifts and grants$11,357,937

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $449,638$449,638

VIII-3 Investment incomeExcluded from tax $86,850$86,850

VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,040$1,040

VIII-12 Total revenueRelated to mission $453,269 · Unrelated business $0 · Excluded from tax $110,953$11,922,159

Part IX · Statement of functional expenses $11,504,476 across 15 lines filed

IX-5 Pay of officers and key staff (Part IX, line 5)Programs $78,000 · Management $192,000Part VII lists each person's pay for the calendar year, including pay from related organizations and from people who have left; Part IX, line 5 is this organization's own cost for its current officers and key staff over its fiscal year.$270,000

IX-7 Other salaries and wagesPrograms $5,249,608 · Management $186,040$5,435,648

IX-8 Pension plan contributionsPrograms $698,833 · Management $35,751$734,584

IX-9 Other employee benefitsPrograms $431,076 · Management $9,380$440,456

IX-10 Payroll taxesPrograms $388,692 · Management $27,672$416,364

IX-11b Legal feesManagement $4,759$4,759

IX-11c Accounting feesManagement $37,040$37,040

IX-11g Other fees for servicesPrograms $374,163 · Management $70,178$444,341

IX-13 Office expensesPrograms $262,632 · Management $63,922$326,554

IX-14 Information technologyPrograms $181,519 · Management $29,303$210,822

IX-16 OccupancyPrograms $1,322,082$1,322,082

IX-17 TravelPrograms $972,641$972,641

IX-22 Depreciation, depletion and amortizationPrograms $232,365 · Management $225$232,590

IX-23 InsurancePrograms $27,038$27,038

IX-24 Other expenses (24a–d)Programs $629,557$629,557

IX-25 Total functional expensesPrograms $10,848,206 · Management $656,270 · Fundraising $0$11,504,476

Part X · Balance sheet $10,208,645 assets, 17 lines filed

X-1 Cash, non-interest-bearingStart of year $5,812,363$3,333,363

X-2 Savings and temporary cash investments$2,270,126

X-3 Pledges and grants receivable$1,300,934

X-4 Accounts receivableStart of year $243,594$1,782

X-9 Prepaid expenses and deferred chargesStart of year $231,336$119,924

X-10c Land, buildings and equipment, netStart of year $646,959$2,113,465

X-15 Other assetsStart of year $1,850,197$1,069,051

X-16 Total assetsStart of year $8,784,449$10,208,645

X-17 Accounts payable and accrued expensesStart of year $1,356,495$1,401,005

X-19 Deferred revenueStart of year $5,476$9,161

X-25 Other liabilitiesStart of year $6,443,510$7,401,828

X-26 Total liabilitiesStart of year $7,805,481$8,811,994

X-29 Capital stock or trust principalStart of year $0$0

X-30 Paid-in or capital surplusStart of year $0$0

X-31 Retained earnings or endowmentStart of year $978,968$1,396,651

X-32 Total net assets or fund balancesStart of year $978,968$1,396,651

X-33 Total liabilities and net assetsStart of year $8,784,449$10,208,645

Part XI · Reconciliation of net assets $1,396,651 net assets at year end

XI-1 Total revenue$11,922,159

XI-2 Total expenses$11,504,476

XI-3 Revenue less expenses$417,683

XI-4 Net assets at start of year$978,968

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$1,396,651

Part XII · Financial statements and reporting Audited: Yes

XII-2b Financial statements audited by an independent accountantYes

Schedule O · Explanations 8 explanations

O-1 Part VI, line 6The school's members consist of parents/legal guardians of enrolled students and employees of the school.

O-2 Part VI, line 7aParents/legal guardians of enrolled students and employees of the school each have one vote in the election for board candidates to be appointed to the school's board of directors.

O-3 Part VI, line 8bThe school does not have any committees that have authority to act on behalf of the governing body.

O-4 Part VI, line 11bA completed Form 990 is provided to every board member electronically for review prior to filing. The finance committee, a sub committee of the board, meets and reviews the Form 990 in detail, and at a subsequent board meeting all questions and proposed changes are resolved by the board. If changes are required they are made prior to the vote to approve for filing of Form 990.

O-5 Part VI, line 12cAnnual conflict-of-interest questionnaires are sent to each board member whereby they must affirmatively identify any conflict or declare that no conflict exists. If a board member has a potential conflict, they must fully disclose to the board of directors the interest or relationship. The board of directors less the interested member, in collaboration with the commissioner of education, as necessary, will review the disclosure and determine if a conflict of interest exists. If a conflict exists, the interested member may not participate in the discussion nor vote on the transaction. Proceedings related to conflicts of interest are documented in the meeting minutes.

O-6 Part VI, line 15aA comprehensive review of the compensation of superintendents and principals of area charter schools was completed and used to develop a grid of professional compentence and pay by rating the executive director in several areas identified and compensation was determined from this scale.

O-7 Part VI, line 19The school makes its governing documents, confilct of interest policy, and financial statements available to the public upon request.

O-8 Part XII, line 1The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported 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 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Compensation history total reportable pay by year · 6 named individuals · Part VII

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