2025-04-22T10:41:51-05:00 2024-06-30 411397419 Abdo LLP 5201 Eden Ave Ste 250 Edina MN 55436 990 2023-07-01 411812210 Community of Peace Academy COMM 6517765151 471 Magnolia Ave E St Paul MN 551013849 Timothy McGowan Executive Director 6517765151 2025-04-17 1 1 Steven D Anseth CPA P00552219 9528359090 2025-04-16 2023 2025-03-06 01:10:19Z Timothy McGowan 471 Magnolia Ave E St Paul MN 551013849 17371737 0 X www.cpapk12.org X 1995 MN Operation of charter school in St. Paul, Minnesota. 10 7 177 62 0 0 14106900 16324917 523200 68669 40010 75400 93016 888739 14763126 17357725 0 0 0 0 7738324 8107047 0 0 0 6398249 6767840 14136573 14874887 626553 2482838 12965542 13255423 10511530 8318573 2454012 4936850 X The mission of Community of Peace Academy is to be a racially and culturally diverse community of students, parents, and staff, dedicated to creating a peaceful environment in which each person is treated with unconditional positive regard and acceptance. To create such an environment, a non-violent perspective will be intentionally taught and all members of the community will strive to practice a non-violent lifestyle. Within such an environment, each student will be empowered and inspired to reach his or her full academic, emotional, physical, and spiritual potential. Thus empowered and prepared, Community of Peace graduates will commit themselves to meet the challenges posed by life in the multicultural world of the 21st century with confidence, compassion, intelligence, and a positive regard for all. 0 0 13394715 962692 At Community of Peace Academy, our desired outcome is to educate the whole person - mind, body, and will - for peace, justice, freedom, compassion, wholeness, and fullness of life for all. To acheive this desired outcome, each person is treated with unconditional positive regard, and caring relationships are fostered. Ethics and conflict prevention skills are taught and modeled daily. We respect and empower parents as the first educators of their children. Teachers visit homes of their students each year with the purose of setting goals with parents and establishing trusting relationships with families. 13394715 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 1 0 0 1 28 0 1 177 1 0 0 0 0 0 0 0 0 0 0 X 10 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X Timothy McGowan 6517765151 471 Magnolia Ave E St Paul MN 551013849 Sarah Zosel Chair 1.00 X X 0 0 0 Kevin Keto Vice Chair and Teacher 41.00 X X 59181 0 13533 Tom Ciaccio Treasurer 1.00 X X 0 0 0 Megan Cina-Bernard Secretary and Teacher 41.00 X X 54810 0 4893 Greg Buckner Board Member 1.00 X 0 0 0 Maggie Elenz Board Member and Teacher 41.00 X 40685 0 12148 Orobosa Ero Board Member 1.00 X 0 0 0 Lydia Shultz Board Member 1.00 X 0 0 0 Teresa Vazquez de Nilsson Board Member 1.00 X 0 0 0 Blanca Daysi Rivas Board Member 1.00 X 0 0 0 Timothy McGowan Executive Director 40.00 1.00 X 141443 0 20732 296119 0 51306 1 0 1 0 4Mative Technologies Inc 959 Dayton Avenue Saint Paul MN 55104 Transportation 1245242 CKC Good Food 2919 West Service Road Eagan MN 55121 Food Service 752700 Strategic Staffing Solutions LLC 1274 Chrismill Lane Suite 101 Mount Pleasant SC 29466 Special Education Services 349875 JBD Full Services Inc 14750 W Burnsville Pkwy Lot 137 Burnsville MN 55306 Janitorial Services 251625 Twin Cities Education Consultants LLC 14027 Lynch Drive Rogers MN 55374 Special Education Services 250106 12 16308407 16510 16324917 Fees from Patrons 611710 31100 31100 Medical Assistance 611710 20615 20615 Uniforms 900099 15584 15584 Food Sales 611710 1370 1370 68669 75400 75400 8728 14012 -5284 -5284 Pension Revenue 900099 894023 894023 894023 17357725 962692 0 70116 X 344369 301548 42821 6041099 5293234 747865 504455 443777 60678 747557 645564 101993 469567 412487 57080 8088 8088 147920 147920 3196846 3086158 110688 203476 137782 65694 337463 276110 61353 1591672 1591672 60695 60695 3848 3848 161145 154851 6294 97801 97801 Food & Milk 770503 746751 23752 Instructional Supplies 92371 92371 Dues and Memberships 54875 16512 38363 Equipment 35620 33554 2066 5517 5517 14874887 13394715 1480172 0 X 4447294 6909627 2641408 1498179 83605 107148 106210 3911586 1465696 2357533 2445890 3412159 2211912 12965542 13255423 924645 853605 9586885 7464968 10511530 8318573 X 97352 190695 2356660 4746155 0 0 2454012 4936850 12965542 13255423 2482838 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2197756 368670 1829086 1713830 1097026 616804 2445890 Due from Community of Peace Building Company 539834 Deferred Outflows - Pension 1623745 Right of Use Assets 48333 2211912 Net Pension Liability 6938489 Deferred Inflows - Pension 475809 Lease Payable 50670 7464968 X Part X, Line 2: The Charter School is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and similar state income tax laws. The Organization is not a private foundation and contributions to the Charter School qualify as a charitable tax deduction by the contributor. The Organization has evaluated and determined that there are no uncertain tax positions as of June 30, 2024. The Association's tax returns are subject to possible examination by the taxing authorities. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discriminatory policy is contained in school solicitation materials and other promotional information. Schedule E, Part I, Line 6 As a MN public charter school, the School receives state education aid and federal grant funding. X X 0 0 0 0 0 0 0 0 0 Timothy McGowan Executive Director 141443 0 0 0 0 0 12232 0 8500 0 162175 0 0 0 Form 990, Part VI, Section A, line 6 The School's membership consists of licensed teachers, other employees of the School, and parent(s)/legal guardian(s) of enrolled students. Form 990, Part VI, Section A, line 7a The School's member elect the Board of Directors at the annual meeting. Form 990, Part VI, Section A, line 7b Approval is required from the members to adopt, amend, or repeal a bylaw fixing a quorum or meetings of members, prescribing procedures for removing directors of filling vacancies, fixing the number of directors, fixing the classifications, qualifications, or terms of office of directors. Form 990, Part VI, Section B, line 11b The School's Executive Director reviewed a draft of the Form 990 with contracted financial consultants. Upon approval by the Executive Director, the Form 990 was filed with the IRS. The Board of Directors also review public disclosure copy of the Form 990, either prior to or after it is filed. Form 990, Part VI, Section B, line 12c All directors and officers of the School are required to disclose all relationships annually that may give rise to conflicts of interest. Individuals with potential conflicts of interest must disclose all material facts to the Board of Directors. The Board may authorize contracts or transactions in good faith by affirmative vote (less vote of the conflicted director) of a majority ofthe entire board at which there is a quorum present without counting the conflicted director. All proceedings related to the conflicts of interest are noted in the meeting minutes. Form 990, Part VI, Section B, line 15 The Board determines the compensation of the Executive Director, and the Executive Director determines the compensation of the administrative staff. Salary comparison data generated by the annual compensation survey of the Minnesota Association of Charter Schools is used as a benchmark to ensure salaries that are comparable and competitive to average salaries for Metro Charter Schools. This process is undertaken annually for the Executive Director and administrative staff. Form 990, Part VI, Section C, line 19 The School makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 11g Transportation Fees: Program service expenses 1,290,035. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,290,035. Education Services: Program service expenses 55,111. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,111. Consulting Services: Program service expenses 216,413. Management and general expenses 79,631. Fundraising expenses 0. Total expenses 296,044. Repairs and Maintenance: Program service expenses 106,705. Management and general expenses 0. Fundraising expenses 0. Total expenses 106,705. Special Education Services: Program service expenses 1,417,894. Management and general expenses 31,057. Fundraising expenses 0. Total expenses 1,448,951. 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 XII, Line 2c The process has not changed from the prior year. Community of Peace Building Company 471 Magnolia Avenue East St Paul MN 55130 411921973 School Building Lease MN 501(c)(3) Line 12a, I Community of Peace Academy 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 Community of Peace Building Company K 1579538 Lease Agreement Community of Peace Building Company D 539834 Year-End Balance