2026-05-08T11:34:35-05:00 2025-06-30 471019942 CREATIVE PLANNING TAX LLC 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2024-07-01 464153252 ST CLOUD MATH AND SCIENCE ACADEMY INC STCL 3207742201 1025 18TH ST N ST CLOUD MN 56303 TAMMY KLASSEN-BENGTSON EXECUTIVE DIRECTOR 3207742201 2026-03-13 1 1 MICHELLE M HEKEL P01440878 5157275700 2026-03-13 2024 2025-03-06 01:10:19Z TAMMY KLASSEN-BENGTSON 1025 18TH ST N ST CLOUD MN 56303 6635589 0 X WWW.SCMSASTEM.COM X 2013 MN OPERATING A K-7, TUITION FREE, PUBLIC CHARTER SCHOOL. 7 4 114 4 0 0 6030203 6552879 33408 9959 39316 50414 980 21799 6103907 6635051 0 0 0 0 3988045 4456994 0 0 0 1767953 1679051 5755998 6136045 347909 499006 4295752 4675258 4730895 4450977 -435143 224281 WITH KINDNESS AND RESPECT AS OUR FOUNDATION, OUR HIGHLY SKILLED EDUCATORS PREPARE STUDENTS TO BECOME LIFELONG LEARNERS THROUGH THE INTEGRATED INSTRUCTION OF SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH IN A SAFE AND CARING ENVIRONMENT. 0 0 5366778 31758 ST CLOUD MATH AND SCIENCE ACADEMY (SCMSA) IS A TUITION FREE, PUBLIC CHARTER SCHOOL FOR STUDENTS IN GRADES K-8. WE HAVE A FULL TIME STEM TEACHER AND STEM IS INTEGRATED INTO THE CONTENT AREAS AS MUCH AS POSSIBLE. OUR STUDENTS SOLVE REAL WORLD PROBLEMS WITH HANDS-ON STEM ACTIVITIES. WE HAVE A 1-1 DEVICE FOR ALL STUDENTS TO ENHANCE THEIR EDUCATIONAL EXPERIENCE. WITH A MAXIMUM ENROLLMENT OF 23 STUDENTS PER CLASSROOM, WE ARE ABLE TO MAINTAIN A LOW STAFF TO STUDENT RATIO AND ACCELERATE ACADEMIC PROGRESS. 5366778 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 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 0 0 0 0 1 10 0 1 114 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 BLOOMINGTON MN 554314420 X MICHAEL MULLIN CHAIR 1.00 X X 0 0 0 TESSA SOLTIS VICE CHAIR - TEACHER 41.00 X X 56348 0 17105 MICHELLE VANHAUEN TREASURER 1.00 X X 0 0 0 ERIKA COWLEY MEMBER 1.00 X 0 0 0 REBECCA KENISTON MEMBER - TEACHER 41.00 X 64978 0 16940 ABDULKADIR ABDULLAH MEMBER 1.00 X 0 0 0 JENNIFER OLUFSON MEMBER - TEACHER 41.00 X 56315 0 14124 TAMMY KLASSEN-BENGTSON EXECUTIVE DIRECTOR 40.00 X 169205 0 22393 NANCY BENSON ASSISTANT DIRECTOR 40.00 X 116888 0 33227 463734 0 103789 2 0 1 0 NEW HORIZON FOODS 2670 106TH STREET SUITE 140 URBANDALE IA 50322 FOOD SERVICES 341711 CREATIVE PLANNING 5454 WEST 110TH STREET OVERLAND PARK KS 66211 IT SERVICES 139237 2 6547286 5593 6552879 MEDICAL ASSISTANCE 611710 9674 9674 FEES FROM PATRONS 611600 285 285 9959 50952 50952 538 -538 -538 -538 MISC REVENUE 900099 21799 21799 21799 6635051 31758 0 50414 421638 221038 200600 3040000 2840774 199226 308580 289477 19103 424989 349412 75577 261787 232164 29623 7517 7517 98986 98986 606647 585494 21153 73765 40980 32785 89779 44125 45654 37873 36314 1559 17228 17228 876 876 64653 64653 482884 480404 2480 47649 47649 EQUIPMENT PURCHASES, RE 61182 61182 INSTRUCTIONAL SUPPLIES 38158 38158 DUES AND MEMBERSHIPS 35603 1475 34128 FIELD TRIPS 8421 8421 7830 7830 6136045 5366778 769267 0 X 211337 203363 1036845 1601796 811083 832206 6747 500 67363 80726 288701 108964 158394 179737 2003983 1776930 4295752 4675258 302892 347656 4428003 4103321 4730895 4450977 X 0 0 0 0 -435143 224281 -435143 224281 4295752 4675258 X 499006 160418 X 0 1 X 1 0 X 50449 14489 35960 238252 94475 143777 179737 DEFERRED PENSION RESOURCES 866987 LEASE BUILDING (INTANGIBLE RIGHT TO USE) 909943 1776930 NET PENSION LIABILITY 2368080 DEFERRED PENSION RESOURCES 720961 LEASE PAYABLE 1014280 4103321 X 6717321 82270 82270 6635051 0 6635051 6057897 -78148 -78148 6136045 0 6136045 PART X, LINE 2: THE CHARTER SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CHARTER SCHOOL ALSO QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER APPLICABLE STATUTES OF THE STATE OF MINNESOTA. MANAGEMENT BELIEVES THAT IT IS NOT REASONABLY POSSIBLE FOR ANY TAX POSITION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. AS OF JUNE 30, 2025, THERE WERE NO INCOME TAX RELATED ACCRUED INTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. THE CHARTER SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND IN THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE OPEN TO EXAMINATION. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: GASB PENSION ADJUSTMENT 81,732. LOSS ON ASSET DISPOSAL, RECLASSIFIED FROM STMT OF FUNCTIONAL EXPENSE 538. PART XII, LINE 2D - OTHER ADJUSTMENTS: GASB PENSION ADJUSTMENT -78,686. LOSS ON ASSET DISPOSAL, RECLASSIFIED TO STMT OF REVENUE 538. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WE PUBLICIZE OUR RACIALLY NONDISCRIMINATORY POLICY TOWARD STUDENTS ON ALL OF OUR ENROLLMENT FORMS, OUR FREE AND REDUCED LUNCH FORM, AND OUR TRANSPORTATION REQUEST FORM. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X 0 0 0 0 0 0 0 0 0 TAMMY KLASSEN-BENGTSON EXECUTIVE DIRECTOR 169205 0 0 0 0 0 16423 0 5970 0 191598 0 0 0 NANCY BENSON ASSISTANT DIRECTOR 116888 0 0 0 0 0 10335 0 22892 0 150115 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A EACH PARENT, TEACHER AND STAFF PERSON OF THE SCHOOL HAS ONE VOTE TO ELECT SCHOOL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B EACH BOARD MEMBERS RECEIVES A PUBLIC DISCLOSURE COPY OF THE 990 PRIOR TO FILING. THE BOARD OF DIRECTORS HAS GRANTED AUTHORITY TO THE EXECUTIVE DIRECTOR TO SIGN AND SUBMIT THE 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF THE SCHOOL BOARD TO CONFORM TO STATUTORY CONFLICT OF INTEREST LAWS AND ACT IN A MANNER THAT WILL AVOID ANY CONFLICT OF INTEREST. PURCHASING, PROCUREMENT AND CONTRACTING POLICIES ESTABLISHED PROCEDURES TO CARRY OUT PURCHASING, PROCUREMENT AND CONTRACTING FUNCTIONS OF THE SCHOOL. THESE POLICIES PROVIDE EFFICIENT MANAGEMENT OF PUBLIC MONIES AND COMPLIANCE WITH ALL APPLICABLE STATE AND FEDERAL LAWS. THERE IS A CONFLICT OF INTEREST SECTION DURING ALL BOARD MEETINGS IN WHICH MEMBERS NEED TO DISCLOSE IF THEY HAVE ANY CONFLICTS OF INTEREST TO THE ITEMS THAT ARE BEING DISCUSSED AND VOTED ON. FORM 990, PART VI, SECTION B, LINE 15A THE SALARIES OF THE EXECUTIVE DIRECTOR AND ALL STAFF ARE DETERMINED BY THE BOARD BASED ON COMPARABLE CHARTER SCHOOL DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART VII, SECTION A: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. JENNIFER OLUFSON, TESSA SOLTIS AND REBECCA KENISTON SERVED AS BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART X, LINE 25: PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES. FORM 990, PART XI, LINE 9: GASB 68 - PENSION ADJUSTMENT 160,418.