Level Up Academy FY2024 filing

Tax-deductible

White Bear Lake, MN501(c)(3)Since 2013EducationEIN 46-4156040

By tapping the intrinsic motivation and curiosity of every child, we deliver higher than usual growth.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$358K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $321K a year · 11% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$358K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19.7M
110% of total assets
Concern: liabilities are 110% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 5 voting members
Worth a look: 2 of 5 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.0M
+29% vs prior year
Spent
$4.3M
To programs
86%
Net assets
−$1.8M
By yearFY2020–FY2024
Revenue
$4.0M
FY2024▲ +29%
Revenue by fiscal year
FY2020$2.1M
FY2021$2.4M
FY2022$2.4M
FY2023$3.1M
FY2024$4.0M
FY2024$5.0M
Expenses
$4.3M
FY2024▲ +21%
Expenses by fiscal year
FY2020$2.3M
FY2021$2.4M
FY2022$3.1M
FY2023$3.6M
FY2024$4.3M
FY2024$4.9M
Net assets
−$1.8M
FY2024▼ -23%
Net assets by fiscal year
FY2020−$376K
FY2021−$352K
FY2022−$967K
FY2023−$1.5M
FY2024−$1.8M
FY2024−$1.7M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2014.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $3.7M Management & general 14% · $599K

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

Who runs it and what they're paid

7 people listed on the 990; $358K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$90,874Pt VII · Sec A
$84,455Pt VII · Sec A
$66,144Pt VII · Sec A
Treasurer
$65,501Pt VII · Sec A
Educator Representative
$51,240Pt VII · Sec A
$0Pt VII · Sec A
Parent Representative
$0Pt VII · Sec A

Daniel Juhlke’s $88K as Director is at the 24th percentile of top reported officer pay among 3395 $1–10M 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Molly Dandelet———$94,538$91,529
Daniel Juhlke$88,141$90,874$86,184——
Amber Espinosa$82,462$84,455$86,870—$64,386
Jennifer Squires$73,925$66,144$63,978$65,523—
Joel Giese—$65,501$71,477$62,210$49,564
Rick Swanson$66,989————
Regan Cerza——$63,378——
Mary Wegleitner$62,961————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. 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

Programs and updates

Ignite children's curiosity to foster exceptional growth and learning.

Provided by the organization

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1 program service account for $3.7M of program spending, described in the organization's own filed words · FY2023.
01

All children have limitless joyful curiosity and capacity for reaching their potential. Our curriculum will reflect the significant needs of the students from the entire spectrum of learning requirements.

$3.7Mprogram expense

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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 · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Gifts and grantsLn 1h$3.9M
Fees for servicesLn 2g$63K
Money outPt IX
$4.3M
Ln 25
Programscol B$3.7M
Managementcol C$599K
Owns and owesPt X
−$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$205K
Total assetsLn 16$17.9M
LiabilitiesLn 26$19.7M
PeoplePt VI, VII
7
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.9M
Government grantsLn 1e$3.9M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$63K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
SavingsLn 2$205K
Cash and savings togetherLn 1–2$205K
Land, buildings, equipmentLn 10c$16.1M
Other assetsLn 15$766K
Total assetsLn 16$17.9M
LiabilitiesLn 26$19.7M
Net assetsLn 32−$1.8M
OperationsPt I, VI
EmployeesI 548
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$321K$205K
Land, buildings, equipmentLn 10c$16.6M$16.1M
Total assetsLn 16$18.3M$17.9M
LiabilitiesLn 26$19.7M$19.7M
Net assetsLn 32−$1.5M−$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$434K$228K$205K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$1.2M$1.1M$75K$0
Pension plan contributionsLn 8$182K$151K$31K$0
Other employee benefitsLn 9$221K$183K$38K$0
Payroll taxesLn 10$169K$140K$29K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$12K$0$12K$0
Accounting feesLn 11c$89K$0$89K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$563K$462K$101K$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$38K$28K$10K$0
Information technologyLn 14$79K$71K$9K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$621K$621K$0$0
TravelLn 17$3K$3K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$6K$6K$0$0
InterestLn 20$5K$5K$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$509K$509K$0$0
InsuranceLn 23$36K$36K$0$0
Other expenses (24a–d)Ln 24$138K$138K$0$0
All other expensesLn 24e$0$0$0
Total functional expensesLn 25$4.3M$3.7M$599K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $4.0M$4.3M−$337K−$1.8M 990 PDF
FY2023 $3.1M$3.6M−$491K−$1.5M 990 PDF
FY2022 $2.4M$3.1M−$615K−$967K 990 PDF
FY2021 $2.4M$2.4M$24K−$352K 990 PDF
FY2020 $2.1M$2.3M−$185K−$376K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $3,967,447 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$3,854,799
VIII-1f All other contributions, gifts and grants$49,849
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$3,904,648
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $62,799 · Unrelated business $0 · Excluded from tax $0$62,799
VIII-3 Investment incomeRelated to mission $0$0
VIII-12 Total revenueRelated to mission $62,799 · Unrelated business $0 · Excluded from tax $0$3,967,447
Part IX · Statement of functional expenses $4,304,094 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $228,376 · Management $205,437 · Fundraising $0$433,813
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $1,125,925 · Management $75,291 · Fundraising $0$1,201,216
IX-8 Pension plan contributionsPrograms $150,783 · Management $31,255 · Fundraising $0$182,038
IX-9 Other employee benefitsPrograms $182,767 · Management $37,885 · Fundraising $0$220,652
IX-10 Payroll taxesPrograms $139,817 · Management $28,982 · Fundraising $0$168,799
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $12,401 · Fundraising $0$12,401
IX-11c Accounting feesPrograms $0 · Management $88,654 · Fundraising $0$88,654
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $462,300 · Management $100,509 · Fundraising $0$562,809
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $28,090 · Management $9,823 · Fundraising $0$37,913
IX-14 Information technologyPrograms $70,801 · Management $8,514 · Fundraising $0$79,315
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $621,108 · Management $0 · Fundraising $0$621,108
IX-17 TravelPrograms $2,894 · Management $0 · Fundraising $0$2,894
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $5,594 · Management $0 · Fundraising $0$5,594
IX-20 InterestPrograms $4,533 · Management $0 · Fundraising $0$4,533
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $509,144 · Management $0 · Fundraising $0$509,144
IX-23 InsurancePrograms $35,687 · Management $0 · Fundraising $0$35,687
IX-24 Other expenses (24a–d)Programs $137,524 · Management $0 · Fundraising $0$137,524
IX-24e All other expensesPrograms $0 · Management $0$0
IX-25 Total functional expensesPrograms $3,705,343 · Management $598,751 · Fundraising $0$4,304,094
Part X · Balance sheet $17,916,976 assets, 17 lines filed
X-2 Savings and temporary cash investmentsStart of year $320,766$204,505
X-3 Pledges and grants receivableStart of year $657,850$780,184
X-4 Accounts receivableStart of year $236$19,543
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $5,339$21,683
X-10c Land, buildings and equipment, netStart of year $16,634,472$16,125,328
X-15 Other assetsStart of year $636,655$765,733
X-16 Total assetsStart of year $18,255,318$17,916,976
X-17 Accounts payable and accrued expensesStart of year $557,606$494,417
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $6,834$5,880
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $300,000$225,000
X-25 Other liabilitiesStart of year $18,848,154$18,985,602
X-26 Total liabilitiesStart of year $19,712,594$19,710,899
X-32 Total net assets or fund balancesStart of year −$1,457,276−$1,793,923
X-33 Total liabilities and net assetsStart of year $18,255,318$17,916,976
Part XI · Reconciliation of net assets −$1,793,923 net assets at year end
XI-1 Total revenue$3,967,447
XI-2 Total expenses$4,304,094
XI-3 Revenue less expenses−$336,647
XI-4 Net assets at start of year−$1,457,276
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$1,793,923

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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