2025-05-09T00:16:31-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 220 PARK AVE S ST CLOUD MN 56301 990 2023-07-01 261305369 ASPEN ACADEMY ASPE 9522265940 14825 ZINRAN AVENUE SAVAGE MN 55378 MELANIE JISKRA EXECUTIVE DIRECTOR 9522265940 2025-05-08 1 1 MARIE A PRIMUS CPA P01272184 3202517010 2025-05-08 2023 2025-03-06 01:10:19Z MELANIE JISKRA 14825 ZINRAN AVENUE SAVAGE MN 55378 8481380 0 X WWW.ASPENACADEMYMN.ORG X 2007 MN TO PROVIDE STUDENTS WITH A WELL-ROUNDED AND CORE KNOWLEDGE-BASED EDUCATION. 10 7 117 216 0 0 7552387 8204635 316182 261949 24 0 37837 14796 7906430 8481380 0 0 0 0 4495012 4966269 0 0 0 3144764 3353477 7639776 8319746 266654 161634 4495976 4114520 5820968 5103120 -1324992 -988600 TO PROVIDE STUDENTS WITH A WELL-ROUNDED AND CORE KNOWLEDGE-BASED EDUCATION. 0 0 7425255 276745 ASPEN ACADEMY OFFERS SMALL CLASS SIZES THAT PROVIDE A SENSE OF COMMUNITY. ASPEN ACADEMY PROVIDES A LITERATURE-RICH, CORE KNOWLEDGE CURRICULUM THAT INCLUDES SINGAPORE MATH. ASPEN ACADEMY HAS ELEMENTARY SPANISH, ART, MUSIC, AND PE PROGRAMS. AVERAGE DAILY ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2024, WAS 622 STUDENTS SPREAD FROM KINDERGARTEN THROUGH EIGHTH GRADE. 7425255 1 0 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 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 25 0 1 117 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X MELANIE JISKRA 9522265940 14825 ZINRAN AVENUE SAVAGE MN 55378 ANDREW PRICE CHAIR 1.00 0.00 X X 0 0 0 MICHAEL FAULISE VICE CHAIR 1.00 0.00 X X 0 0 0 ROBERT ALLISON TREASURER 1.00 0.00 X X 0 0 0 STEPHANIE SMITLEY SECRETARY/TEACHER 40.00 0.00 X X 29905 0 2586 BRANDY MOSSER MEMBER 1.00 0.00 X 59653 0 13074 LILIYA TSIBULKO MEMBER 1.00 0.00 X 0 0 0 KRISTIN CARLSON MEMBER/TEACHER 40.00 0.00 X 44170 0 3988 BRYCE HOTZLER MEMBER 1.00 0.00 X 0 0 0 HANI MOHAMED MEMBER 1.00 0.00 X 0 0 0 CHRIS DICAPO MEMBER 1.00 0.00 X 0 0 0 RACHEL MONG MEMBER/TEACHER (THRU 7/31/23) 40.00 0.00 X 52864 0 4758 MELANIE JISKRA EXECUTIVE DIRECTOR 40.00 1.00 X 131002 0 11194 317594 0 35600 1 0 0 0 PRIOR LAKE SCHOOL BUS ASSOCIATION 5823 GRANITE COURT PRIOR LAKE MN 55372 TRANSPORTATION 168199 CKC GOOD FOOD PO BOX 583598 MINNEAPOLIS MN 55458 FOOD SERVICE 160544 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 108921 3 8200725 3910 8204635 FEES FROM PATRONS 611710 143052 143052 TUITION REVENUE 611710 101240 101240 FOOD SALES TO PUPILS 611710 9797 9797 MEDICAL ASSISTANCE 611710 7860 7860 261949 MISCELLANEOUS REVENUE 611710 14796 14796 14796 8481380 276745 0 0 X 348621 205771 142850 3700876 3389024 311852 307198 280909 26289 298734 285811 12923 310840 258950 51890 12867 12867 119087 119087 1238612 1139017 99595 96700 74163 22537 139577 96293 43284 1443978 1443978 21473 17220 4253 90831 57814 33017 50723 50723 EQUIPMENT REPAIRS/MAINT 63467 62224 1243 SUPPLIES 57059 57059 DUES AND SUBSCRIPTIONS 15103 2299 12804 FIELD TRIPS 4000 4000 8319746 7425255 894491 0 255769 238941 947334 1224570 1104288 803485 27707 22360 1005340 582510 385322 422830 1775556 1402334 4495976 4114520 573470 558346 5247498 4544774 5820968 5103120 X 0 0 0 0 -1324992 -988600 -1324992 -988600 4495976 4114520 X 161634 174758 X 0 1 X 1 0 X 1005340 582510 422830 422830 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 1131815 DUE FROM FRIENDS OF ASPEN ACADEMY 168840 LEASED ASSETS 101679 1402334 NET PENSION LIABILITY 4439500 CAPITAL LEASE PAYABLE 105274 4544774 X PART X, LINE 2: THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 INFORMATION PERTAINING TO THE SCHOOL'S NONDISCRIMINATORY POLICY IS AVAILABLE ON THE SCHOOL WEBSITE. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. NOAH JISKRA SON OF MELANIE JISKRA, EXECUTIVE DIRECTOR 36080 EMPLOYMENT 0 TAYLOR JISKRA DAUGHTER-IN-LAW OF MELANIE JISKRA, EXECUTIVE DIRECTOR 31615 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE NOMINATED AND VOTED ON BY PARENTS, GUARDIANS AND EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. A COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS. THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS TO BE MADE BY THE SCHOOL BOARD. ANY SCHOOL BOARD MEMBER WHO HAS AN ACTUAL OR POTENTIAL CONFLICT SHALL NOTIFY THE SCHOOL BOARD OF SUCH CONFLICT IMMEDIATELY. THE SCHOOL BOARD MEMBER SHALL THEREAFTER COOPERATE WITH THE SCHOOL BOARD AS NECESSARY FOR THE SCHOOL BOARD TO MAKE ITS DETERMINATION. WHEN A CONFLICT OF INTEREST EXISTS WITH A BANK OR SAVINGS ASSOCIATION, THE CONFLICTED BOARD MEMBER MUST DISCLOSE THEIR INTEREST AND THE INTEREST MUST BE DOCUMENTED IN THE MINUTES. WHEN A CONFLICT OF INTEREST EXISTS RELATING TO A CONTRACT FOR WHICH COMPETITIVE BIDS ARE NOT REQUIRED BY LAW, THE SCHOOL BOARD MEMBER MUST FILE AN AFFIDAVIT CONTAINING THE MEMBER'S INTEREST AND THE CONTRACT TERMS WITH THE SCHOOL BOARD CLERK, AND THE SCHOOL BOARD MUST AUTHORIZE THE CONTRACT IN ADVANCE OF ITS PERFORMANCE DETERMINING THAT THE PRICE IS APPROPRIATE. THE SCHOOL BOARD MUST UNANIMOUSLY APPROVE INTERESTED CONTRACTS WHEN THEY RELATE TO BANKS/SAVINGS ASSOCIATIONS, THE DESIGNATION OF AN OFFICIAL NEWSPAPER, OR PUBLICATION OF OFFICIAL MATTERS, CONTRACTS WITH A COOPERATIVE ASSOCIATION OF WHICH THE MEMBER IS A SHAREHOLDER BUT NOT A MANAGER OR OFFICER, CONTRACTS FOR WHICH COMPETITIVE BIDS ARE NOT REQUIRED BY LAW, CONTRACTS TO RENT SPACE IN A PUBLIC FACILITY TO THE SCHOOL. THE SCHOOL BOARD MUST APPROVE INSTERESTED CONTRACTS BY A MAJORITY WHEN ALL MEMBERS ARE PRESENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND USES MARKET RATE ANALYSIS TO DETERMINE THE COMPENSATION. THE EXECUTIVE DIRECTOR USES THE STARTING PAY SCALE BASED ON NUMBER OF YEARS OF EXPERIENCE IN THE CLASSROOM TO DETERMINE THE SCHOOL TEACHERS' COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 11G FOOD SERVICE: PROGRAM SERVICE EXPENSES 477,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 477,170. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 136,221. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,221. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 525,626. MANAGEMENT AND GENERAL EXPENSES 99,595. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 625,221. FORM 990, PART XI, LINE 9: GASB 68 - PENSION ADJUSTMENT 174,758. FRIENDS OF ASPEN ACADEMY 14825 ZINRAN AVENUE SAVAGE MN 55378 474706161 SCHOOL BUILDING MN 501(C)(3) LINE 12A, I ASPEN ACADEMY 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 FRIENDS OF ASPEN ACADEMY D 168840 DUE FROM AMOUNT FRIENDS OF ASPEN ACADEMY K 1344477 LEASE AGREEMENT