2025-04-30T00:11:33-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2023-07-01 464153252 ST CLOUD MATH AND SCIENCE ACADEMY INC STCL 3207742201 1025 18TH ST N ST CLOUD MN 56303 TAMMY KLASSEN-BENGTSON EXECUTIVE DIRECTOR 3207742201 2025-03-25 1 0 MICHELLE M HEKEL P01440878 5157275700 2025-03-25 2023 2025-03-06 01:10:19Z TAMMY KLASSEN-BENGTSON 1025 18TH ST N ST CLOUD MN 56303 6103907 0 X WWW.SCMSASTEM.COM X 2013 MN OPERATING A K-7, TUITION FREE, PUBLIC CHARTER SCHOOL. 7 4 98 4 0 0 4807524 6030203 8736 33408 17233 39316 778 980 4834271 6103907 0 0 0 0 3268148 3988045 0 0 0 1646078 1767953 4914226 5755998 -79955 347909 4404858 4295752 4949995 4730895 -545137 -435143 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 5026702 33408 ST CLOUD MATH AND SCIENCE ACADEMY (SCMSA) IS A TUITION FREE, PUBLIC CHARTER SCHOOL FOR STUDENTS IN GRADES K-8. WE ARE A PROJECT LEAD THE WAY STEM SCHOOL. OUR STUDENTS SOLVE REAL WORLD PROBLEMS WITH HANDS ON STEM ACTIVITES. 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 LOW STAFF TO STUDENT RATIO AND EXCELLERATE ACADEMIC PROGRESS. DURING FY2024 326 STUDENTS WERE ENROLLED IN SCMSA. 5026702 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 8 0 1 98 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 ERIKA COWLEY MEMBER 1.00 X 0 0 0 AMY CROSS TREASURER - TEACHER 41.00 X X 65006 0 12809 TESSA SOLTIS MEMBER - TEACHER 41.00 X 56016 0 14877 REBECCA KENISTON MEMBER - TEACHER 41.00 X 64120 0 16197 OMAR MOHAMED MEMBER 1.00 X 0 0 0 MICHELLE VANHAUEN MEMBER 1.00 X 0 0 0 TAMMY KLASSEN-BENGTSON EXECUTIVE DIRECTOR 40.00 X 162282 0 18930 NANCY BENSON ASSISTANT DIRECTOR 40.00 X 113585 0 29900 461009 0 92713 2 0 1 0 NEW HORIZON FOODS 2670 106TH STREET SUITE 140 URBANDALE IA 50322 FOOD SERVICES 291122 CREATIVE PLANNING 5454 WEST 110TH STREET OVERLAND PARK KS 66211 ACCOUNTING SERVICES 197834 2 6026633 3570 6030203 FEES FROM PATRONS 611600 28757 28757 MEDICAL ASSISTANCE 611710 4651 4651 33408 39316 39316 980 0 980 980 6103907 33408 0 40296 X 421157 234989 186168 2780189 2648378 131811 214427 207036 7391 359274 272899 86375 212998 189530 23468 2548 2548 99394 99394 609986 580532 29454 90863 51750 39113 134876 49968 84908 49125 46609 2516 16435 16435 86280 86280 478880 476400 2480 33895 33895 EQUIPMENT PURCHASES, RE 80522 80522 DUES AND MEMBERSHIPS 37466 3796 33670 INSTRUCTIONAL SUPPLIES 28608 28608 FIELD TRIPS 19075 19075 5755998 5026702 729296 0 X 188489 211337 1057738 1036845 597261 811083 1188 6747 45715 67363 268580 110186 65730 158394 2448737 2003983 4404858 4295752 338964 302892 4611031 4428003 4949995 4730895 X 0 0 0 0 -545137 -435143 -545137 -435143 4404858 4295752 X 347909 -237915 X 0 1 X 1 0 X 44759 13299 31460 223821 96887 126934 158394 DEFERRED PENSION OUTFLOWS 639068 RIGHT OF USE ASSETS 1364915 2003983 NET PENSION LIABILITY 2768929 DEFERRED PENSION INFLOWS 185107 RIGHT OF USE LIABILITIES 1473967 4428003 X 6125730 21823 21823 6103907 0 6103907 6015736 259738 259738 5755998 0 5755998 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, 2024, 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 21,823. PART XII, LINE 2D - OTHER ADJUSTMENTS: GASB PENSION ADJUSTMENT 259,738. 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 133528 0 0 0 28754 0 16402 0 2528 0 181212 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. AMY CROSS, TESSA SOLTIS AND REBECCA KENISTON SERVED AS BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G MISC CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 183,166. MANAGEMENT AND GENERAL EXPENSES 29,454. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 212,620. FOOD SERVICE: PROGRAM SERVICE EXPENSES 360,692. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 360,692. TRANSPORTATION: PROGRAM SERVICE EXPENSES 36,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,674. 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 -237,915.