2023-05-08T08:59:31-05:00 2022-06-30 411431613 BERGANKDV LTD 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2021-07-01 464153252 ST CLOUD MATH AND SCIENCE ACADEMY INC STCL 3207742201 1025 18TH ST N ST CLOUD MN 56303 TAMMY BENGTSON EXECUTIVE DIRECTOR 3207742201 2023-04-20 1 TAMMY BENGTSON 999009999 KATHLEEN NEW CPA P01320485 5157275700 2023-04-20 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MICHAEL MULLIN 1025 18TH ST N ST CLOUD MN 56303 4564586 0 X WWW.SCMSASTEM.COM X 2013 MN SEE PART III, LINE 1. 6 3 76 0 0 0 3596353 4555291 8781 8606 322 0 3499 689 3608955 4564586 0 0 0 0 2466778 2773157 0 0 0 1134323 1347944 3601101 4121101 7854 443485 3046113 4909687 3811446 5405314 -765333 -495627 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 3509685 9212 SCMSA IS A TUITION FREE, PUBLIC CHARTER SCHOOL FOR STUDENTS IN GRADES K-7. 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 20 STUDENTS PER CLASSROOM, WE ARE ABLE TO MAINTAIN LOW STAFF TO STUDENT RATIO AND EXCELLERATE ACADEMIC PROGRESS. 3509685 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 12 0 1 76 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X BERGANKDV 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 MINNEAPOLIS MN 554314420 X TAMMY BENGTSON EXECUTIVE DIRECTOR 40.00 X 144817 0 14341 SHERRI HODGE FORMER MEMBER - TEACHER 40.00 X 73955 0 17815 AMY CROSS TREASURER - TEACHER 41.00 X X 58253 0 11115 ANDREW SCHULTZ MEMBER - TEACHER 41.00 X 54389 0 7361 ALEX JOHNSON VICE CHAIR- TEACHER 41.00 X 45448 0 9800 MICHAEL MULLIN PRESIDENT 3.00 X X 0 0 0 MARY WHITE-LEVILAIN SECRETARY 1.00 X X 0 0 0 MOHAMAD ALI MEMBER 1.00 X 0 0 0 376862 0 60432 1 1 1 0 NEW HORIZON FOODS PO BOX 860246 MINNEAPOLIS MN 55486 FOOD SERVICES 177145 1 4553991 1300 4555291 MEDICAL ASSISTANCE 611710 8606 8606 8606 83 0 83 83 MISC REVENUE 900099 606 606 606 4564586 9212 0 83 367079 203389 163690 92182 92182 1830982 1672542 158440 139769 127616 12153 173723 111249 62474 169422 144811 24611 1976 1976 76985 76985 87332 49403 37929 77921 56937 20984 120227 99246 20981 48779 48779 10685 10685 43 43 102794 102794 403877 403877 20004 20004 FOOD SERVICE 215908 215908 TRANSPORTATION 55892 55892 EQUIPMENT RENTAL & MAIN 51729 51729 INSTRUCTIONAL SUPPLIES 35193 35193 38599 7449 31150 4121101 3509685 611416 0 X 1198130 964939 551489 828010 49803 36608 183295 113967 56987 69328 1189704 3010802 3046113 4909687 248318 246722 10800 428905 3123423 5158592 3811446 5405314 X -822320 -524663 56987 29036 0 0 -765333 -495627 3046113 4909687 X 443485 -173779 X X 0 1 X 1 0 X 29459 6838 22621 8132 456 7676 145704 106673 39031 69328 DEFERRED PENSION OUTFLOWS 1042171 RIGHT OF USE ASSETS 1968631 3010802 NET PENSION LIABILITY 1305268 DEFERRED PENSION INFLOWS 1844401 RIGHT OF USE LIABILITIES 2008923 5158592 X 4566293 1707 1707 4564586 0 4564586 4296587 175486 175486 4121101 0 4121101 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, 2022, 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 CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSIONS 1,707. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSIONS 175,486. 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 BENGTSON EXECUTIVE DIRECTOR 124337 0 0 0 20480 0 10686 0 3655 0 159158 0 0 0 SHERRI HODGE FORMER MEMBER - TEACHER 61216 0 0 0 12739 0 6123 0 11692 0 91770 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 15 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. 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, ANDREW SCHULTZ, AND ALEX JOHNSON ALL 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 -173,779. FORM 990, PART XII, LINE 2C THE BOARD IS RESPONSIBLE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.