2023-05-15T17:47:13-05:00 2022-06-30 411431613 BERGANKDV LTD 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2021-07-01 411972242 ACADEMIA CESAR CHAVEZ CHARTER SCHOOL ACAD 6517782940 1801 LACROSSE AVE ST PAUL MN 55119 MS NORMA GARCES EXECUTIVE DIRECTOR 6517782940 2023-05-11 1 MS NORMA GARCES 999009999 KATHLEEN NEW CPA P01320485 5157275700 2023-05-07 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MS NORMA GARCES 1801 LACROSSE AVE ST PAUL MN 55119 9463929 0 X WWW.CESARCHAVEZSCHOOL.COM X 2000 MN SEE PART III, LINE 1. 8 6 107 35 0 0 8764436 9440258 13900 17237 2625 559 7831 5875 8788792 9463929 0 0 0 0 4478968 4405460 0 0 0 3546961 3694832 8025929 8100292 762863 1363637 7932339 8570903 7765604 6816015 166735 1754888 X ACADEMIA CESAR CHAVEZ 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 IN AN ENVIRONMENT OF "FAMILIA AND COMMUNITY. 0 0 7064512 21704 ACADEMIA CESAR CHAVEZ (ACC) IS A UNIQUE CHARTER SCHOOL WITH A FOCUS ON READING, LITERACY AND ACADEMIC ACHIEVEMENT, OFFERING COMPREHENSIVE WRAP-AROUND SERVICES THAT ENHANCE THE SCHOOL'S ACADEMIC PROGRAM AND PROMOTE FAMILY ENGAGEMENT AND COMMUNITY COLLABORATION. THE SCHOOL SERVES A SIGNIFICANT ENGLISH LEARNER POPULATION AND USES HIGHLY EFFECTIVE INSTRUCTIONAL STRATEGIES. AN INNOVATIVE ASPECT OF ACC'S ACADEMIC PROGRAM IS ITS DUAL LANGUAGE PROGRAM IN PRE-K-1ST GRADE, AND ENGLISH LANGUAGE DEVELOPMENT FOR ALL SCHOLARS IN 2-8 GRADE, WHICH INCLUDES DAILY SPANISH INSTRUCTION.ACC WILL CLOSE THE ACHIEVEMENT GAP BY FOCUSING ON STRENGTHENING READING, WRITING AND LITERACY SKILLS IN BOTH SPANISH AND ENGLISH. ACC CONTINUE TO EMPHASIZE ACADEMIC LANGUAGE AND CONTENT KNOWLEDGE IN ALL ACADEMIC CLASSES. THE SCHOOL ESTABLISHES HIGH EXPECTATIONS FOR SCHOLARS' ACADEMIC AND SOCIAL GROWTH.ACC INCORPORATES THE FOLLOWING NATIONAL COUNCIL OF LA RAZA CORE QUALITIES IN THE DAILY OPERATION AND CLASSROOM INSTRUCTION: HIGH EXPECTATIONS AND HIGH SUPPORTS; COLLABORATIVE LEADERSHIP; PARTNERSHIP WITH INSTITUTIONS OF HIGHER EDUCATION; CULTURAL COMPETENCE; BILINGUALISM AND BI-LITERACY; SUSTAINED MEANINGFUL RELATIONSHIPS; FAMILY ENGAGEMENT AND COMMUNITY COLLABORATION; AND CONTINUOUS PERFORMANCE-BASED ASSESSMENT. THE SCHOOL COMMUNITY INCLUDING TEACHERS, SCHOLARS, PARENTS, FAMILIES AND THE COMMUNITY-AT-LARGE PARTNER TO PREPARE SCHOLARS TO ACHIEVE THEIR GOAL THROUGH LEARNING AND TEACHING. ACC'S ENROLLMENT HAS ALSO GROWN OVER THE 20 YEARS OF OPERATIONS. AT THE END OF THE 2020-2021 SCHOOL YEAR, ACC TOTAL ENROLLMENT WAS 520 SCHOLARS (PREK-8TH GRADE) WITH A TOTAL STAFF OF APPROXIMATELY 95.ACC CONTINUES TO OFFER A HIGH QUALITY PRE-K PROGRAM AND RECEIVES FUNDS FROM THE MINNESOTA DEPARTMENT OF EDUCATION TO OFFER SCHOLARSHIPS TO PARENTS. THESE PARENTS ARE ABLE TO ATTEND THE PRE-K PROGRAM FREE OF CHARGE. THIS SCHOLARSHIP PROGRAM HELPS ALLEVIATE THE COST OF OPERATING A PRE-K PROGRAM. ACC EXPANDED ITS PROGRAM FROM 20 SCHOLARS TO 40 SCHOLARS IN 2016-2017 AND CONTINUE TO MAINTAIN 40 SCHOLARS ENROLLED IN PRE-K. ACC WAS THE FIRST CHARTER SCHOOL PRE-KINDERGARTEN INSTRUCTIONAL PROGRAM OFFICIALLY RECOGNIZED BY MINNESOTA DEPARTMENT OF EDUCATION. ACC IS CONTINUING TO RECEIVE THE 21ST CENTURY GRANT IN 2021 AND HAS BEEN AWARDED AN EXTENSION FOR ANOTHER TWO YEARS. WORKING IN CONJUNCTION WITH THE CHILDREN'S DEFENSE FUND, ACC HAS BEEN ABLE TO OFFER BOTH A FREEDOM SCHOOL SUMMER PROGRAM AND AFTER SCHOOL PROGRAM DURING THE 2020-2021 SCHOOL YEAR.ACC'S 4TH AND 5TH GRADE SCHOLARS ARE RECEIVING ADDITIONAL, HANDS-ON SCIENCE INSTRUCTION PROVIDED BY SCIENCE FROM SCIENTISTS. THIS NEW PROGRAM WAS CREATED TO ADDRESS THE STEM WORKFORCE GAP. DR. ERIKA EBBEL ANGLE, A GRADUATE OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY WITH A DOCTORATE IN BIOCHEMISTRY FROM BOSTON UNIVERSITY SCHOOL OF MEDICINE, FOUNDED SCIENCE FROM SCIENTISTS (SFS) IN 2002 WITH THE SPECIFIC MISSION TO TEACH AND INSPIRE THE NEXT GENERATION TO IDENTIFY AND SOLVE REAL-WORLD PROBLEMS BY IMPROVING STEM LITERACY. ACC SCHOLARS ENJOY PARTICIPATING IN THE SCIENCE CLASS WITH FOCUS, PASSION, AND DRIVE.THE MIDDLE SCHOOL SCHOLARS HAVE A NEW OPPORTUNITY IN THEIR SCHEDULES - ELECTIVES! TEACHERS WERE ABLE TO CHOOSE A CLASS TO TEACH WITHIN THEIR LICENSURE AREA, EMBEDDING WRITING AND READING OPPORTUNITIES AND TAKE SCHOLARS ON FIELD TRIPS WHICH SUPPORT THEIR ELECTIVE CONTENT. SCHOLARS ARE ABLE TO CHOOSE THEIR ELECTIVE CLASSES. ELECTIVES ARE MIXED GRADES (6-8) AND INCLUDE: CODING, DEBATE, PRODUCTION MEDIA, READING, ENGLISH, CREATIVE WRITING, FUTURE PROBLEM SOLVERS, BAND AND CHOIR.FIVE YEARS AGO, ACC IMPLEMENTED A STRING PROGRAM IN KINDERGARTEN TO TEACH VIOLIN. EACH YEAR THE PROGRAM GREW AND SCHOLARS IN K, 1ST AND 2ND GRADE PLAY THE VIOLIN. WE ARE PROUD TO SEE OUR SCHOLAR PLAY A MUSIC INSTRUMENT. SCHOLARS IN THE MIDDLE SCHOOL PARTICIPATED IN BAND. 7064512 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 27 0 1 107 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 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 ELIZABETH RODRIGUEZ BOARD MEMBER/TEACHER 41.00 X 69584 0 6936 DIANA LOPEZ-DIAZ BOARD MEMBER/TEACHER 41.00 X 68194 0 13810 NORMA GARCES EXECUTIVE DIRECTOR 41.00 X 62263 0 7662 DUSTIN LEE FORMER BOARD MEMBER/TEACHER 40.00 X 51453 0 14924 JULIA BRANDES FORMER BOARD MEMBER/TEACHER 40.00 X 32587 0 8001 DR JESSICA LOPEZ LYMAN BOARD CHAIR 1.00 X X 0 0 0 JOHN LOZOYA TREASURER 1.00 X X 0 0 0 OSIRIS GOMEZ SECRETARY 1.00 X X 0 0 0 MARIA VALLEJO BOARD MEMBER 1.00 X 0 0 0 ANALITA SILVA-EVANS BOARD MEMBER 1.00 X 0 0 0 MARK AHRENS BOARD MEMBER 1.00 X 0 0 0 ROSALINDA CHAPA FORMER BOARD MEMBER/TEACHER 40.00 X 27364 0 2052 311445 0 53385 0 1 0 0 MONARCH BUS SERVICE 101 E 10TH STREET HASTINGS MN 55033 STUDENT TRANSPORTATION 482030 CARAVAN KIDS CATERING PO BOX 431419 MINNEAPOLIS MN 55443 STUDENT MEALS 463022 A CHANCE TO GROW 1800 SECOND ST NE MINNEAPOLIS MN 55418 SPED SERVICES 176835 AMERICAN MASONRY RESTORATION 7701 EAST RIVER ROAD FRIDLEY MN 55432 REPAIRS 110260 BERGANKDV OUTSOURCED SERVICES PO BOX 1304 ST CLOUD MN 56302 FINANCIAL MANAGEMENT 100034 5 9430076 10182 9440258 MEDICAL ASSISTANCE 611710 15860 15860 FOOD SALES 611710 1374 1374 FEES FROM PATRONS 611710 3 3 17237 559 559 1219 0 1219 1219 1219 189 0 189 189 MISCELLANEOUS REVENUE 900099 4467 4467 4467 9463929 21704 0 1967 302171 154824 147347 54454 54454 3199710 2814191 385519 257610 225791 31819 328746 302243 26503 262769 220402 42367 4901 4901 2436 2436 111275 111275 608686 500345 108341 142814 73284 69530 326795 268867 57928 943027 943027 53045 42481 10564 226378 223893 2485 16584 16584 STUDENT TRANSPORTATION 585356 585356 FOOD SERVICE 416172 416172 EQUIPT RENTAL & MAINT 113588 113374 214 INSTRUCTIONAL SUPPLIES 67762 67762 76013 41462 34551 8100292 7064512 1035780 0 X 458404 615359 2452543 1344622 699749 3145671 42002 50305 2759113 1319717 1548848 1439396 2730793 1975550 7932339 8570903 692909 711071 13442 7072695 6091502 7765604 6816015 X -1382113 315492 1548848 1439396 0 0 166735 1754888 7932339 8570903 X 1363637 224516 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 992389 405852 586537 1766724 913865 852859 1439396 DEFERRED OUTFLOWS - PENSIONS 1961510 DUE FROM OTHER FUNDS 14040 1975550 NET PENSION LIABILITY 2352123 DEFERRED INFLOWS - PENSIONS 3739379 6091502 X 9467531 3602 3602 9463929 0 9463929 7900248 694811 694811 7205437 894855 894855 8100292 PART X, LINE 2: 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 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 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: PENSION REVENUES 3,163. BUILDING COMPANY REVENUES 439. LOSS ON DISPOSAL RECLASS PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSIONS -221,353. ACC BUILDING COMPANY EXPENSES 916,164. LOSS ON DISPOSAL RECLASS PART XII, LINE 4B - OTHER ADJUSTMENTS: BUILDING COMPANY RENT 894,855. 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-DISCRIMINATION POLICY IS PUBLISHED IN SCHOOL PROMOTIONAL AND REGISTRATION MATERIALS. THE INFORMATION IS ALSO OCCASIONALLY PUBLISHED IN LOCAL NEWSPAPERS. 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 DUSTIN LEE FORMER BOARD MEMBER/TEACHER 50880 0 0 0 573 0 4526 0 10398 0 66377 0 0 0 JULIA BRANDES FORMER BOARD MEMBER/TEACHER 29793 0 0 0 2794 0 2761 0 5240 0 40588 0 0 0 ROSALINDA CHAPA FORMER BOARD MEMBER/TEACHER 27364 0 0 0 0 0 2052 0 0 0 29416 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED AT THE ANNUAL MEETING BY THE ELIGIBLE VOTERS OF THE SCHOOL INCLUDING CURRENT BOARD MEMBERS, 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 SERVING AS A BOARD MEMBER IF AN IMMEDIATE FAMILY MEMBER IS AN EMPLOYEE OF THE SCHOOL." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE SCHOOL'S 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. FORM 990, PART VI, SECTION B, LINE 12C NEW BOARD MEMBERS ARE INFORMED OF THE SCHOOL'S 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 SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OF DIRECTORS. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD EXECUTIVE COMMITTEE) WHO SHALL BRING THE MATTER TO THE BOARD OF DIRECTORS. FROM TIME TO TIME, 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 IN DIRECT CONFLICT WITH MINNESOTA STATE STATUTE 124D 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. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF ALL EMPLOYEES OF 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 PARTICIPATED IN DISCUSSION FOR CREATING THE SALARY SCHEDULE. THE FINANCE COMMITTEE INCLUDES THE BOARD CHAIR, THE BOARD TREASURER, THE EXECUTIVE DIRECTOR, THE EXECUTIVE ASSOCIATE AND FINANCE MANAGER. THE FINANCE COMMITTEE PREPARES THE SCHOOL BUDGET FOR SUBMITTAL FOR BOARD APPROVAL. THE STARTING COMPENSATION OF THE EXECUTIVE DIRECTOR WAS/IS DETERMINED BASED UPON A COMPARISON OF SALARY AND BENEFITS OFFERED FOR SIMILAR POSITIONS AT CHARTER SCHOOLS IN THE ST. PAUL DISTRICT AREA. OTHER CONSIDERATIONS IN MAKING THE INITIAL DETERMINATION ARE EDUCATION, EXPERIENCE, AND SKILLS OF THE EXECUTIVE DIRECTOR. FOR ANNUAL SALARY ADJUSTMENTS, THE PERCENTAGE OF INCREASE IS IN ALIGNMENT WITH OTHER STAFF INCREASES 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 COMMITTEE OF THE BOARD. THE EXECUTIVE DIRECTOR WORKED WITH THE FINANCE COMMITTEE TO EXAMINE PAYROLL AND REVIEW OVERALL STAFFING TO BE ABLE TO PAY TEACHERS FAIR AND COMPETITIVE RATES SIMILAR TO COMPARABLE SCHOOLS. THE MATRIX FOR TEACHING STAFF WAS REVIEWED, COMPARISONS WITH OTHER PUBLIC/CHARTER SCHOOLS WERE MADE AND THE SALARY SCHEDULE WAS CONSTRUCTED. ACC IMPLEMENTED A NEW SALARY SCHEDULE FOR THE NEXT FIVE YEARS TO HELP WITH STAFF RETENTION IN ORDER TO CONTINUE TO IMPROVE ACADEMIC ACHIEVEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. DIANA LOPEZ-DIAZ AND ELIZABETH RODRIGUEZ ARE 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: PENSION EXPENSE RELATING TO NET PENSION LIABILITIES 221,353. DIRECT AID CONTRIBUTIONS RELATING TO NET PENSION LIABILITIES 3,163. 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 THE PRIOR YEAR. ACC BUILDING COMPANY 1801 LACROSSE AVENUE ST PAUL MN 55119 411977090 RENTAL PROPERTY MN 501(C)(3) LINE 12A, I ACADEMIA CESAR CHAVEZ CHARTER SCHOOL 1 0 0 0 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 ACC BUILDING COMPANY K 894855 LEASE AGREEMENT ACC BUILDING COMPANY D 14040 ENDING BALANCE