2025-05-08T01:11:07-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 100 EAST PARK AVE WATERLOO IA 50703 990 2023-07-01 411871279 ST PAUL CITY SCHOOL STPA 6512259177 215 UNIVERSITY AVENUE ST PAUL MN 55103 BENJAMIN MAGRAS EXECUTIVE DIRECTOR 6512259177 2025-05-07 1 0 MICHELLE HEKEL P01440878 3192346885 2025-05-07 2023 2025-03-06 01:10:19Z BENJAMIN MAGRAS 215 UNIVERSITY AVENUE ST PAUL MN 55103 13131016 0 X WWW.STPAULCITYSCHOOL.ORG X 1997 MN SPCS IS A PREK12 SCHOOL THAT EMPOWERS STUDENTS AND FAMILIES THROUGH EQUITY-FOCUSED, RIGOROUS, AND CULTURALLY RESPONSIVE EDUCATION. 5 3 205 3 0 0 12645095 13012995 13479 7070 115762 109794 613217 1157 13387553 13131016 0 0 0 0 8376350 9199633 0 0 0 5356891 5669207 13733241 14868840 -345688 -1737824 18333583 18001562 20151158 21803613 -1817575 -3802051 ST. PAUL CITY SCHOOL (SPCS) IS A PREK-12 SCHOOL THAT EMPOWERS STUDENTS AND FAMILIES THROUGH EQUITY-FOCUSED, RIGOROUS, AND CULTURALLY RESPONSIVE EDUCATION. 0 0 13132880 8227 ST. PAUL CITY SCHOOL IS A PUBLIC CHARTER SCHOOL THAT PROVIDES EDUCATION TO OVER 600 STUDENTS FROM GRADES PK-12. 13132880 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 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 0 0 0 1 28 0 1 205 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MN X THE ORGANIZATION 6512259177 215 UNIVERSITY AVENUE ST PAUL MN 55103 X SKY DAVEY SECRETARY/TEACHER 41.00 X X 81179 0 12941 MICHAEL DORNER CHAIR 1.00 X X 0 0 0 DAYAN HERNANDEZ TREASURER 1.00 X X 0 0 0 MARIA LOPEZ BOARD MEMBER/TEACHER 41.00 X 42423 0 10626 SHEILA WILLIAMS RIDGE BOARD MEMBER 1.00 X 0 0 0 MEGHAN CAVALIER EXECUTIVE DIRECTOR 40.00 1.00 X 140118 0 27459 ERIC FERGEN INTERIM EXECUTIVE DIRECTOR 40.00 X 99149 0 20013 JUSTIN TIARKS PRINCIPAL 40.00 1.00 X 104948 0 27454 467817 0 98493 2 0 1 0 CST MN 615 1ST AVENUE NE SUITE 115 MINNEAPOLIS MN 55413 TRANSPORTATION 1717039 CKC GOOD FOOD 2919 WEST SERVICE ROAD EAGAN MN 55121 FOOD SERVICE 474737 EMD CLEANING SERVICES LLC PO BOX 600250 ST PAUL MN 55106 CUSTODIAL 225365 TCEC METRO LLC 14027 LYNCH DRIVE ROGERS MN 55374 STUDENT SERVICES 152584 4 12683333 329662 13012995 FEES FROM PATRONS 611110 3933 3933 MEDICAL ASSISTANCE 611710 3137 3137 7070 109794 109794 MISCELLANEOUS REVENUE 611710 1157 1157 1157 13131016 8227 0 109794 X 332959 116904 216055 7069649 6637973 431676 600838 567929 32909 614391 543890 70501 581796 535909 45887 38495 38495 140895 140895 3042264 2822344 219920 145779 64227 81552 157311 67050 90261 1131436 1131436 98024 98024 452900 128587 324313 59134 56158 2976 EQUIP RENT & MAINT 258904 258904 INSTRUCTIONAL SUPPLIES 62627 62627 DUES AND SUBSCRIPTIONS 46890 6775 40115 EQUIPMENT PURCHASES 22800 22395 405 11748 11748 14868840 13132880 1735960 0 X 719346 193529 24799 1118676 1129102 20438 10953400 10953400 40526 37830 337202 107511 251492 229691 5214918 5447998 18333583 18001562 1536501 2649002 5440 10946454 10689610 7662763 8465001 20151158 21803613 X 0 0 0 0 -1817575 -3802051 -1817575 -3802051 18333583 18001562 X -1737824 -246652 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201171 18441 182730 136031 89070 46961 229691 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSION 3868150 DUE FROM CHARTER SCHOOL PROPERTY, INC 1350316 RIGHT OF USE ASSETS 229532 5447998 DEFERRED INFLOWS OF RESOURCES TO RELATED PENSIONS 765978 NET PENSION LIABILITY 7463799 LEASE LIABILITIES 235224 8465001 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL PUBLIC SCHOOLS ARE OPEN TO ALL STUDENTS INCLUDING ANY CHALLENGED WITH PHYSICAL LIMITATIONS; SCHOOL POLICY PROHIBITS DISCRIMINATION. SCHEDULE E, PART I, LINE 6 AS A MINNESOTA PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X X 0 0 0 0 0 0 0 0 0 MEGHAN CAVALIER EXECUTIVE DIRECTOR 140118 0 0 0 0 0 11879 0 15580 0 167577 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE SCHOOL'S BOARD OF DIRECTORS ARE ELECTED AT THE ANNUAL MEETING BY THE FOLLOWING ELIGIBLE VOTERS: ANY STAFF MEMBERS WHO ARE EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS, AND ALL PARENTS/LEGAL GUARDIANS OF STUDENTS ENROLLED AT THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND A DRAFT IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS AND KEY EMPLOYEES COMPLETE A FULL DISCLOSURE WHICH INCLUDES THE MEMBER, SPOUSE, AND CLOSE RELATIVES TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS REVIEWS AND DETERMINES IF CONFLICTS OF INTEREST EXIST (WITHOUT COUNTING THE INTERESTED DIRECTOR IN THE DISCUSSION EXCEPT TO PROVIDE MATERIAL FACTS AND ANSWER QUESTIONS). INDIVIDUALS WITH POTENTIAL OR ACTUAL CONFLICTS OF INTEREST DO NOT VOTE ON THAT MATTER. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE BUDGET AND ESTABLISHES THE APPROPRIATE LEVEL OF COMPENSATION FOR ALL POSITIONS BASED ON JOB PERFORMANCE AND THE APPROPRIATE COMPARABILITY DATA ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. MARIA LOPEZ AND SKY DAVEY ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 601,345. MANAGEMENT AND GENERAL EXPENSES 219,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 821,265. FOOD SERVICE: PROGRAM SERVICE EXPENSES 517,723. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 517,723. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,703,276. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,703,276. 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 -246,652. CHARTER SCHOOL PROPERTY INC 260 EDMUND AVENUE ST PAUL MN 55301 411893144 LESSOR OF EDUCATIONAL BUILDINGS MN 501(C)(3) LINE 12C, III-FI ST PAUL CITY SCHOOL 1 CHARTER SCHOOL PROPERTY II INC 260 EDMUND AVENUE ST PAUL MN 55301 854202807 LESSOR OF EDUCATIONAL BUILDINGS MN 501(C)(3) LINE 12A, I ST PAUL CITY SCHOOL 1 0 0 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 CHARTER SCHOOL PROPERTY II INC K 934984 CONTRACT CHARTER SCHOOL PROPERTY II INC D 1350316 ENDING BALANCE CHARTER SCHOOL PROPERTY II INC C 324313 PAYMENT AMOUNT