COLLEGE PREP ELEMENTARY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE PREP ELEMENTARY (EIN 35-2344965)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-14
- IRS object ID
- 202101349349303925
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-14T14:28:29-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411431613 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGANKDV LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 AMERICAN BLVD WEST SUITE 1000 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554314420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352344965 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLLEGE PREP ELEMENTARY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLL | BusinessNameControlTxt |
| Phone | 6516052360 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 355 RANDOLPH AVENUE NO 300 | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR ROBIN PERCIVAL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6516052360 | PhoneNum |
| Signature | 2021-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NICKOLAS S TAINTOR CPA | PreparerPersonNm |
| PTIN | P02438815 | PTIN |
| Phone | 9525636800 | PhoneNum |
| Preparation | 2021-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHELLY PATRAW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 355 RANDOLPH AVENUE NO 300 | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,712,869 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CPE-K6.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 80 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,742,560 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,674,877 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,839 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,164 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,589 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,652 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,908 | PYOtherRevenueAmt |
| CY Other Revenue | $1,176 | CYOtherRevenueAmt |
| PY Total Revenue | $5,768,896 | PYTotalRevenueAmt |
| CY Total Revenue | $5,712,869 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,994,329 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,020,427 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,632,962 | PYOtherExpensesAmt |
| CY Other Expenses | $2,523,771 | CYOtherExpensesAmt |
| PY Total Expenses | $5,627,291 | PYTotalExpensesAmt |
| CY Total Expenses | $5,544,198 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $141,605 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $168,671 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,675,699 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,590,964 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,848,994 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,739,440 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$2,173,295 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,148,476 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | COLLEGE PREP ELEMENTARY (CPE) PREPARES SCHOLARS WITH A RIGOROUS PROGRAM THAT BUILDS CHARACTER AND ACCEPTANCE OF THE VALUE OF MULTIPLE CULTURES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,608,579 | ExpenseAmt |
| Revenue | $27,340 | RevenueAmt |
| Desc | THE COLLEGE PREP ELEMENTARY (CPE) IS A CHARTER SCHOOL OPERATING IN THE CITY OF SAINT PAUL SERVING KINDERGARTEN TO SIXTH GRADE STUDENTS. THE SCHOOL WAS ESTABLISHED IN 2009 TO SERVE HMONG AND MINORITY FAMILIES THROUGH A SPECIALIZED FOCUS ON COLLEGE AND CAREER READINESS BY HAVING A SMALL SCHOOL ENVIRONMENT TO ACCOMPLISH THE MISSION OF PREPARING EVERY STUDENT TO SUCCEED IN COLLEGE AND CAREER. THE SCHOOL UTILIZES RESEARCH-BASED, PROVEN METHODS TO PROMOTE ENGLISH LANGUAGE DEVELOPMENT AND LITERACY, MATHEMATICS PROFICIENCY, SCIENCE MASTERY, AND ENGAGEMENT IN THE LEARNING PROCESS. THE SCHOOL PROVIDES STUDENTS WITH A STRONG EDUCATIONAL PROGRAM WITHIN A LEARNING COMMUNITY THAT BUILDS SELF-CONFIDENCE AND AWARENESS OF DIVERSE CULTURES AND IDEAS. THE SCHOOL PARTNERS WITH CONCORDIA UNIVERSITY-SAINT PAUL, THE UNIVERSITY OF SAINT THOMAS, AND WITH COMMUNITY ORGANIZATIONS AND FAMILIES TO ENSURE THAT STUDENTS RECEIVE ONGOING SUPPORT AT SCHOOL AND AT HOME. THROUGH EXTENSIVE ACADEMIC PREPARATION AND COMMUNITY COLLABORATION, STUDENTS HAVE ACCESS TO THE TOOLS TO SUCCEED. IN 2019-2020, CPE HAD AN AVERAGE ENROLLMENT OF 331. | Desc |
| Total Program Service Expenses | $4,608,579 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 80 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGANKDV | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9525636800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 AMERICAN BLVD WEST SUITE 1000 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554314420 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SHELLY MICHELE PATRAW | ||||||
| BOARD CHAIR | 41.00 | Yes (X) | Yes (X) | $56,860 | $0 | $6,368 |
| MIKE HANG | ||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MAYA KRUGER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STACY JOHNSON | ||||||
| TREASURER - TEACHER | 41.00 | Yes (X) | Yes (X) | $47,164 | $0 | $5,926 |
| GRACE RIEBE | ||||||
| MEMBER - TEACHER | 41.00 | Yes (X) | $39,177 | $0 | $4,134 | |
| YANG XIONG | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NALEE HER | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN TRENTER | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARBARA WASHINGTON | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAO LOR | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $102,292 | $0 | $7,558 | |
| DR DAVID PETERSON | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $42,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $287,493 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $23,986 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EZY-RIDE 4U LLC | |||||
| 747 NORTH MILTON ST | ST PAUL | MN | 55104 | TRANSPORTATION | $239,964 |
| BILLIE BUS TRANSPORTATION INC | |||||
| 2500 NEW BRIGHTON BLVD STE 113 | ST ANTHONY | MN | 55418 | TRANSPORTATION | $237,083 |
| CKC GOOD FOOD | |||||
| PO BOX 431419 | MINNEAPOLIS | MN | 55443 | FOOD SERVICE | $189,568 |
| NEST INTEGRATED LLC | |||||
| 18999 180TH AVE NW | BIG LAKE | MN | 55309 | INTERIM EXECUTIVE DIRECTOR SERVICES | $154,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,673,030 | GovernmentGrantsAmt |
| All Other Contributions | $1,847 | AllOtherContributionsAmt |
| Total Contributions | $5,674,877 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEDICAL ASSISTANCE | 611710 | $26,089 | $26,089 |
| FEES FROM PATRONS | 611710 | $75 | $75 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,164 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,652 | TotalRevenueColumnAmt |
| Exclusion | $10,652 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,176 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,176 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,176 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,712,869 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,340 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,652 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,642 | TotalAmt |
| Program Services | $178,564 | ProgramServicesAmt |
| Management And General | $86,078 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,928 | TotalAmt |
| Program Services | $156,928 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,083,276 | TotalAmt |
| Program Services | $1,695,939 | ProgramServicesAmt |
| Management And General | $387,337 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,934 | TotalAmt |
| Program Services | $138,626 | ProgramServicesAmt |
| Management And General | $29,308 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,318 | TotalAmt |
| Program Services | $121,609 | ProgramServicesAmt |
| Management And General | $25,709 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,329 | TotalAmt |
| Program Services | $152,751 | ProgramServicesAmt |
| Management And General | $47,578 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,489 | TotalAmt |
| Management And General | $12,489 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,620 | TotalAmt |
| Management And General | $85,620 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,283 | TotalAmt |
| Program Services | $241,636 | ProgramServicesAmt |
| Management And General | $134,647 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,142 | TotalAmt |
| Program Services | $53,296 | ProgramServicesAmt |
| Management And General | $64,846 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,668 | TotalAmt |
| Program Services | $8,637 | ProgramServicesAmt |
| Management And General | $20,031 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,162 | TotalAmt |
| Program Services | $817,067 | ProgramServicesAmt |
| Management And General | $95 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,814 | TotalAmt |
| Program Services | $15,364 | ProgramServicesAmt |
| Management And General | $450 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,634 | TotalAmt |
| Program Services | $40,086 | ProgramServicesAmt |
| Management And General | $15,548 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,997 | TotalAmt |
| Program Services | $16,997 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STUDENT TRANSPORTATION | $577,590 | $577,590 |
| FOOD SERVICE | $236,700 | $236,700 |
| INSTRUCTIONAL SUPPLIES | $57,513 | $57,513 |
| REPAIRS & MAINTENANCE | $56,135 | $56,135 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,024 | TotalAmt |
| Program Services | $43,141 | ProgramServicesAmt |
| Management And General | $25,883 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,544,198 | TotalAmt |
| Program Services | $4,608,579 | ProgramServicesAmt |
| Management And General | $935,619 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,724 | BOYAmt |
| EOY | $31,938 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $630,143 | BOYAmt |
| EOY | $671,916 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $656,927 | BOYAmt |
| EOY | $695,322 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,555 | BOYAmt |
| EOY | $166,560 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $504,841 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $205,280 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,171 | BOYAmt |
| EOY | $299,561 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,995,179 | BOYAmt |
| EOY | $1,725,667 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,675,699 | BOYAmt |
| EOY | $3,590,964 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,893 | BOYAmt |
| EOY | $282,720 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $26,279 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,556,101 | BOYAmt |
| EOY | $5,430,441 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,848,994 | BOYAmt |
| EOY | $5,739,440 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$2,384,466 | BOYAmt |
| EOY | -$2,421,758 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,171 | BOYAmt |
| EOY | $273,282 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$2,173,295 | BOYAmt |
| EOY | -$2,148,476 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,675,699 | BOYAmt |
| EOY | $3,590,964 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $168,671 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$143,852 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $216,528 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,269 | DepreciationAmt |
| Book Value | $147,259 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $288,313 | OtherCostOrOtherBasisAmt |
| Depreciation | $136,011 | DepreciationAmt |
| Book Value | $152,302 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $299,561 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED PENSION OUTFLOWS | Desc |
| Book Value | $1,725,667 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,725,667 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $2,285,835 |
| DEFERRED PENSION INFLOW | $3,144,606 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,430,441 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,714,748 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,879 | OtherRevenueAmt |
| Revenue Not Reported | $1,879 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,712,869 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,712,869 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,689,929 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $145,731 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $145,731 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,544,198 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,544,198 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | GASB 68 PENSIONS 1,879. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GASB 68 PENSIONS 145,731. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH SCHOOL BROCHURES, NEWSPAPER ADS, EMPLOYEE HANDBOOK, SCHOOL JOB APPLICATIONS AND DOCUMENTS, AS WELL AS THE STUDENT/PARENT HANDBOOK |
| SCHEDULE E, PART I, LINE 6 | AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | ALL SCHOOL EMPLOYEES AND PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS FORM THE CONSTITUENCY OF THE SCHOOL'S VOTING BODY AND ELECT THE SCHOOL'S BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WILL BE REVIEWED BY THE SCHOOL'S ACCOUNTING MANAGER AND SCHOOL DIRECTOR. A PUBLIC DISCLOSURE COPY WILL THEN BE PROVIDED TO THE BOARD OR A COMMITTEE OF THE BOARD FOR FINAL REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL HAS ADOPTED A BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND THE POLICY IS MONITORED AT THE BOARD LEVEL. EACH NEW DIRECTOR MUST COMPLETE A CONFLICT OF INTEREST STATEMENT WITHIN 30 DAYS OF THEIR ELECTION, AND SHALL ANNUALLY COMPLETE SUCH A STATEMENT ON THE ANNIVERSARY OF THEIR ELECTION OR ON SUCH AN ANNUAL DATE THE BOARD MAY ELECT, SUCH AS THE ANNUAL MEETING. DISCLOSURE IN THE SCHOOL SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SCHOOL DIRECTOR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING BOARD MEMBERS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE. AN INDIVIDUAL IS PROHIBITED FROM SERVING AS A MEMBER OF THE BOARD OF DIRECTORS IF THE INDIVIDUAL, AN IMMEDIATE FAMILY MEMBER, OR THE INDIVIDUALS PARTNER IS A FULL OR PART OWNER OR PRINCIPAL WITH A FOR-PROFIT OR NONPROFIT ENTITY OR INDEPENDENT CONTRACTOR WITH WHOM THE CHARTER SCHOOL CONTRACTS, DIRECTLY OR INDIRECTLY, FOR PROFESSIONAL SERVICES, GOODS, OR FACILITIES. 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 15 | THE ANNUAL PROCESS FOR DETERMINING THE SCHOOL DIRECTOR'S COMPENSATION INVOLVES LOOKING AT WHAT SIMILARLY SITUATED CHARTER SCHOOLS ARE PAYING FOR THEIR TOP OFFICIALS. A BOARD SUB-COMMITTEE THEN TAKES THOSE FIGURES AND COMPILES A COMPETITIVE COMPENSATION PACKAGE. OTHER KEY EMPLOYEES OF THE SCHOOL, DIRECTOR OF EDUCATION AND CPE OFFICE MANAGER, ARE EVALUATED ANNUALLY BY THE SCHOOL DIRECTOR. |
| 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: | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. SHELLY PATRAW, STACY JOHNSON, AND GRACE RIEBE 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: | GASB 68 - PENSION ADJUSTMENT -143,852. |
| 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. |