ACADEMIAS LA PAZ: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ACADEMIAS LA PAZ (EIN 41-1972242)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-07
- IRS object ID
- 202431289349303108
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-07T15:19:34-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 814440139 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ascension Financial Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1702 Laurel Ave apt 8 | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411972242 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Academia Cesar Chavez Charter School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACAD | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 Lacrosse Ave | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Norma Garces | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 6517782940 | PhoneNum |
| Signature | 2024-04-30 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Norma | PersonFirstNm |
| Person Last | Garces | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Maurice Jones | PreparerPersonNm |
| PTIN | P01981438 | PTIN |
| Phone | 6516893016 | PhoneNum |
| Preparation | 2024-05-07 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,312,419 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cesarchavezschool.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | Academia Cesar Chavez (ACC) is dedicated to providing quality Dual-language education that prepares critical thinking, socially competent, values driven, and culturally aware bilingual and bi-literate learners by advocating Latino cultural values an environment of Familia. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 138 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,440,258 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,776,244 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,237 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $499,147 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,778 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,879 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,656 | PYOtherRevenueAmt |
| CY Other Revenue | $21,149 | CYOtherRevenueAmt |
| PY Total Revenue | $9,463,929 | PYTotalRevenueAmt |
| CY Total Revenue | $9,312,419 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,405,460 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,106,218 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,694,832 | PYOtherExpensesAmt |
| CY Other Expenses | $4,157,891 | CYOtherExpensesAmt |
| PY Total Expenses | $8,100,292 | PYTotalExpensesAmt |
| CY Total Expenses | $9,264,109 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,363,637 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $48,310 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,570,903 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,904,282 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,816,015 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,678,776 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,754,888 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,225,506 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Academia Cesar Chavez (ACC) is dedicated to providing quality Dual-language education that prepares critical thinking, socially competent, values driven, and culturally aware bilingual and bi-literate learners by advocating Latino cultural values an environment of Familia. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,235,556 | ExpenseAmt |
| Revenue | $9,286,380 | RevenueAmt |
| Desc | Academia is a community-based, dual-language charter school that places a strong focus on reading and literacy, and establishes high expectations for all students academic and social growth. It is tailored to the individual needs of children, readily accessible to families, culturally relevant, and equipped with the curricular and instructional tools necessary to ensure that students achieve high standards. It appeals to families of all backgrounds who desire a bilingual and multicultural learning enviroment for their children. | Desc |
| Total Program Service Expenses | $8,235,556 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 138 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Academia Cesar Chavez Charter Schoo | PersonNm |
| Phone | 6517782940 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 Lacrosse Avenue | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55119 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Norma Garces | |||||||
| Executive Director | 41.00 | 0.00 | Yes (X) | $129,313 | $0 | $24,945 | |
| Dianna Lopez-Diaz | |||||||
| Board MemberTeacher | 41.00 | 0.00 | Yes (X) | $63,230 | $0 | $12,409 | |
| Maria Vallejo | |||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Analita Silva-Evans | |||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ramon Vasquez | |||||||
| Board Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jessica L Lyman | |||||||
| Board Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Ahrens | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John Lozoya | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $192,543 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $37,354 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BerganKDV Outsouced Services LLC | |||||
| PO Box 1304 | Saint Cloud | MN | 56302 | Financial Mgmt | $112,085 |
| A Chance to Grow Inc | |||||
| 1800 Second St NE | Minneapolis | MN | 55418 | SpEd Services | $159,096 |
| Caravan Kids Catering | |||||
| PO Box 431419 | Minneapolis | MN | 55443 | Student Meals | $464,488 |
| Monarch Bus Service Inc | |||||
| 101 E 10th Street | Hastings | MN | 55033 | Student Transporta | $622,537 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,766,084 | GovernmentGrantsAmt |
| All Other Contributions | $10,160 | AllOtherContributionsAmt |
| Total Contributions | $8,776,244 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Food Service | 611710 | $469,162 | $469,162 |
| Medical Assistance | 611710 | $24,446 | $24,446 |
| Fees from Patrons | 611710 | $5,350 | $5,350 |
| Food Sales | 611710 | $189 | $189 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $499,147 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,879 | TotalRevenueColumnAmt |
| Exclusion | $15,879 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Misc Rev | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $21,149 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,149 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,149 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,312,419 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $520,296 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,879 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,842 | TotalAmt |
| Program Services | $156,529 | ProgramServicesAmt |
| Management And General | $78,313 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,868,688 | TotalAmt |
| Program Services | $3,647,598 | ProgramServicesAmt |
| Management And General | $221,090 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,420 | TotalAmt |
| Program Services | $289,999 | ProgramServicesAmt |
| Management And General | $24,421 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,043 | TotalAmt |
| Program Services | $360,908 | ProgramServicesAmt |
| Management And General | $26,135 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,225 | TotalAmt |
| Program Services | $285,919 | ProgramServicesAmt |
| Management And General | $15,306 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,000 | TotalAmt |
| Management And General | $4,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,530 | TotalAmt |
| Management And General | $129,530 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $383,970 | TotalAmt |
| Program Services | $259,704 | ProgramServicesAmt |
| Management And General | $124,266 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,213 | TotalAmt |
| Program Services | $37,061 | ProgramServicesAmt |
| Management And General | $19,152 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,583 | TotalAmt |
| Program Services | $267,840 | ProgramServicesAmt |
| Management And General | $48,743 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,074,829 | TotalAmt |
| Program Services | $859,863 | ProgramServicesAmt |
| Management And General | $214,966 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,201 | TotalAmt |
| Program Services | $420,932 | ProgramServicesAmt |
| Management And General | $10,269 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,186 | TotalAmt |
| Program Services | $168,949 | ProgramServicesAmt |
| Management And General | $42,237 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,991 | TotalAmt |
| Program Services | $39,993 | ProgramServicesAmt |
| Management And General | $9,998 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Student Transportation | $686,415 | $686,415 | |
| Food Service | $589,404 | $589,404 | |
| Equip Rental | $13,896 | $12,196 | $1,700 |
| Instructional Supplies | $61,522 | $61,522 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,151 | TotalAmt |
| Program Services | $90,724 | ProgramServicesAmt |
| Management And General | $58,427 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,264,109 | TotalAmt |
| Program Services | $8,235,556 | ProgramServicesAmt |
| Management And General | $1,028,553 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615,359 | BOYAmt |
| EOY | $888,237 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,344,622 | BOYAmt |
| EOY | $2,542,487 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,145,671 | BOYAmt |
| EOY | $1,687,379 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,305 | BOYAmt |
| EOY | $147,252 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,822,873 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,530,913 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,396 | BOYAmt |
| EOY | $1,291,960 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,975,550 | BOYAmt |
| EOY | $1,346,967 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,570,903 | BOYAmt |
| EOY | $7,904,282 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $711,071 | BOYAmt |
| EOY | $638,357 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,442 | BOYAmt |
| EOY | $14,055 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,091,502 | BOYAmt |
| EOY | $5,026,364 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,816,015 | BOYAmt |
| EOY | $5,678,776 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,492 | BOYAmt |
| EOY | $933,546 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,396 | BOYAmt |
| EOY | $1,291,960 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,754,888 | BOYAmt |
| EOY | $2,225,506 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,570,903 | BOYAmt |
| EOY | $7,904,282 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $48,310 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $422,308 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,039,126 | OtherCostOrOtherBasisAmt |
| Depreciation | $458,598 | DepreciationAmt |
| Book Value | $580,528 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,783,747 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,072,315 | DepreciationAmt |
| Book Value | $711,432 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,291,960 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Deferred Outflows - Pensions | $1,318,690 |
| Due from other funds | $28,277 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,346,967 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Pension Resources | $772,285 |
| Net Pension Liability | $4,254,079 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,026,364 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,390,012 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $77,593 | OtherRevenueAmt |
| Revenue Not Reported | $77,593 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,312,419 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,312,419 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,867,257 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $499,906 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $499,906 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,367,351 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $896,758 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $896,758 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,264,109 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other revenues not included on Form 990 (Part XI, line 2d) | Pension Revenue $36,308Building Company Revenue $41,285 |
| Other expenses not included on Form 990 (Part XII, line 2d) | Pension expenses $386,000ACC Building Company Expenses $885,906 |
| Other expenses included on Form 990 (Part XII, line 4b) | PART XII, LINE 4B - OTHER ADJUSTMENTS: BUILING COMPANY RENT $896,758 |
| Footnote for uncertain tax position under FIN 48 (Part X) | THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE 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 TAXPOSITION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.AS OF JUNE 30, 2023, THERE WERE NO INCOME TAX RELATED ACCRUEDINTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES.THE 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 CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Governmental Agency Financial Aid (Questions 6a and 6b) | As a MN Public Charter School, The school receives state education Aid and Federal Grant Funding. |
| Description of nondiscriminatory policy (Question 3) | The schools non-discrimination policy is published in school promotional and registration materials. The information is also occassionally published in local newspapers. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Norma Garces | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $129,313 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $24,945 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $154,258 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Member election for additional members Part VI line 7a | The board of directors are elected at the annual meeting by the eligible voters of the school incldued current board memebers, staff members employed by the school, Teachers employed by the school, and all parents or legal guardians of children enrolled in the school. The board of directors must include at least one licensed teacher employed at the school or providing instruction under a contract between the school and a cooperative, a parent or legal guardian of a student enrolled at the school and an interested community member who is not employed by the school and does not have a child enrolled at the school. Per changes in the Charter law, an individual is prohibited from services as a board member if an immediate family member is an employee of the school. |
| Form 990 governing body review Part VI line 11 | The FORM 990 is reviewed by the schools finance manager, executive director, executive associate, and board chair and approved by the executive committee. The executive committee recommends approval to the full board of directors. |
| Conflict of interest policy compliance Part VI line 12c | New board members are informed of the Schools Conflict of interest policy and board members sign the policy annually. Each board member receives an orientation by meeting with the board chair and the executive associate. It is the responsibility of each board member to inform the board of directors of any conflict of interest that may exist. Disclosure of a conflict of interest should be made to the executive director (or if they are the one with the conflict, then to the board chair), who shall bring the matter to the attenion of the board of directors. Disclosure involving directors should be made to the board chair.Occasionally, transactions with parties with whom a conflict of interest exists may require action only if ALL of the following are observed and if they are not direct conflict with Minnesota state Stateue 14D or Minnesota Law 1.) The Conflict of Interest is fully Disclosed; 2.) The person with the conflict of interest is excluded from the discussion and approval of such transaction. The Conflict of interest policy affects board members and board actions. All Proceedings are documented in the meeting minutes. |
| CEO executive director top management comp Part VI line 15a | The salaries of all employees af Academia Cesar Chavez School have been set by the board of directors through approval of the Annual Budget. The Finance Committee of the board of directors and the executive committee participates in discussion for creating the salary schedule. The finance committee includes the board chair, the board treasurer, the exective director, the executive associate and finance manager. The finance committee prepares the school budget for submittal for board approval.The salary compensation of the executive director was/is determined based upon a comparision of salary and benefits offered for similar positions at charter schools in the St. Paul District Area. Other consideration in making the intitial determination are education, experience, and skills. |
| Other officer or key employee compensation Part VI line 15b | For Annual Salary adjustments, the percentatge of increase is in alignment with other staff increasees as determined in the annual budget process and the amount of MDE General Aid. All Salary adjustments for the executive director are reviewed and approved by the executive commitee of the board.The executive director works with the finance committee to examine payroll and review overall staffing to ensure teachers are paid fairly and competitively. |
| Governing documents etc available to public Part VI line 19 | The Schools Governing Documents, conflict of interest policy, and financial statements are made available to the public upon request. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Pension Expense Relating to Net Pension Liabilities $386,000Direct Aid Contributions Relating to Net Pension Liabilities $36,308Total To Form 990, Part XI, Line 9 $422,308 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACC Building Company | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 Lacrosse Avenue | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411977090 | EIN |
| Primary Activities | Rental Property | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12a | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Academia Cesar Chavez Charter School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |