2020-03-30T16:54:38-05:00 2019-06-30 411431613 BERGANKDV LTD 3800 AMERICAN BLVD WEST SUITE 1000 MINNEAPOLIS MN 554314420 990 2018-07-01 760850161 COMMUNITY SCHOOL OF EXCELLENCE COMM 6519170073 270 LARPENTEUR AVE W ST PAUL MN 55113 GE XIONG DIR. OF OPERATIONS 6519170073 2020-02-03 1 THERESA GOETTE P01062926 9525636800 2020-02-03 70.97.219.241 2020-02-03 12:26:01 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6043821AFCD7ED77A98774CF22E6A57363197761 2018 2020-09-23 17:36:50Z JAN STAFFORD 270 LARPENTEUR AVE W ST PAUL MN 55113 18329490 0 X WWW.CSEMN.ORG X 2007 MN SEE PART III, LINE I 6 4 215 100 0 0 14984792 18279731 12604 7976 54 -8168 37731 24017 15035181 18303556 0 0 0 0 9172135 8129300 1268 0 0 6836416 8355952 16009819 16485252 -974638 1818304 14145371 14325216 19371243 15703389 -5225872 -1378173 X COMMUNITY SCHOOL OF EXCELLENCE, A PARENT COMMUNITY PARTNERSHIP, PROVIDES A WORLD-CLASS EDUCATION THROUGH A CARING AND INNOVATIVE ENVIRONMENT THAT FOSTERS INQUIRING, KNOWLEDGEABLE AND COMPASSIONATE STUDENTS WHO EMBRACE THE HMONG CULTURE AND CELEBRATE INTERCULTURAL UNDERSTANDING AND RESPECT. 0 0 14593528 23732 COMMUNITY SCHOOL OF EXCELLENCE, A K-8 CHARTER SCHOOL, IS LOCATED IN SAINT PAUL, MINNESOTA. PLEASE VISIT US FOR MORE INFORMATION AT WWW.CSEMN.ORG. AT THE END OF FY 2019, COMMUNITY SCHOOL OF EXCELLENCE HAD AN ENROLLMENT OF 1,313 STUDENTS. 14593528 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 26 0 1 215 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X BERGANKDV 6514632233 22488 CHIPPENDALE AVE FARMINGTON MN 55024 X JAN STAFFORD BOARD CHAIR 5.00 X X 0 0 0 TERENCE GRAY-JONES MEMBER 5.00 X 0 0 0 TONG HER MEMBER 5.00 X 0 0 0 ISABELLA SOM MEMBER 5.00 X 0 0 0 PATTY MRAZ MEMBER 55.00 X 72402 0 10882 CHRISTIE KEEFER MEMBER 55.00 X 55997 0 9556 FATUMO ISSE MEMBER 5.00 X 0 0 0 BAO VANG CHIEF EXECUTIVE OFFICER 20.00 X 0 0 0 128399 0 20438 0 0 0 0 HMONG AMERICAN PARTNERSHIP 394 UNIVERSITY AVE W ST PAUL MN 55103 TRANSP. & LEASED EMPLOYEES 2035232 CKC GOOD FOODS PO BOX 431419 MINNEAPOLIS MN 55433 FOOD SERVICE 717628 ROCHON CORPORATION 28 2ND STREET NW STE 200 OSSEO MN 55369 CONSTRUCTION CONTRACTOR 250155 RICE STREET TRANSPORTATION INC 1102 RICE STREET ST PAUL MN 55117 TRANSPORTATION 169330 BERGANKDV OUTSOURCED SERVICES 220 PARK AVE S PO BOX 1304 ST CLOUD MN 56301 FINANCIAL MGMT SERVICES 131425 6 18240745 38986 18279731 FEES FROM PATRONS 611710 4696 4696 MEDICAL ASSISTANCE 611710 3280 3280 7976 16787 16787 1000 0 1000 1000 1000 24955 -24955 -24955 -24955 8240 979 7261 7261 MISCELLANEOUS REVENUE 900099 15756 15756 15756 18303556 23732 0 93 143655 143655 6377735 5712664 665071 499022 448912 50110 575680 473262 102418 533208 427772 105436 350000 350000 10405 10405 140855 140855 1010184 872987 137197 12802 12802 432018 251525 180493 296610 251334 45276 2261692 2261374 318 76537 74332 2205 139153 81098 58055 46237 46237 STUDENT TRANSPORTATION 2207695 2207695 FOOD SERVICE 815793 815793 INSTRUCTIONAL SUPPLIES 392301 392301 FIELD TRIPS 79749 79749 83921 52838 31083 16485252 14593528 1891724 0 X 2757654 3367031 214868 1422621 1730592 2079407 127077 189951 1098139 391605 649844 706534 8665336 6559672 14145371 14325216 866847 1359316 18504396 14344073 19371243 15703389 X -5875716 -2084707 649844 706534 0 0 -5225872 -1378173 14145371 14325216 X 1818304 2029395 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26474 12897 13577 1071665 378708 692957 706534 DEFERRED OUTFLOWS - PENSION 6305734 DUE FROM CSE BUILDING COMPANY 253938 6559672 NET PENSION LIABILITY 5720934 DEFERRED INFLOWS -PENSION 8623139 14344073 20335949 2032393 2032393 18303556 0 18303556 18499178 2171586 2171586 16327592 157660 157660 16485252 PART XI, LINE 2D - OTHER ADJUSTMENTS: CSE BUILDING COMPANY REVENUES 2,007,438. CAPITAL ASSET LOSS ON DISPOSALS 24,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITALIZED EQUIPMENT & LEASEHOLD IMPROVEMENTS 220,798. CSE BUILDING COMPANY EXPENDITURES 1,950,788. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 139,153. CHANGE IN COMPESATED ABSENCES 18,507. 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 NONDISCRIMINATORY POLICY IS PUBLISHED IN ENROLLMENT FORMS AND IS AVAILABLE ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY SCHOOL OF EXCELLENCE (CSE) CONTRACTED WITH HMONG AMERICAN PARTNERSHIP (HAP) TO PROVIDE KEY ADMINISTRATIVE LEADERSHIP. KAZOUA KONG-THAO, AN EMPLOYEE OF HAP, SERVED AS THE CHIEF ADMINISTRATIVE OFFICER FOR CSE. IN CALENDAR YEAR 2018, KAZOUA RECEIVED $125,224 IN SALARY AND BENEFITS FROM HAP FOR THESE SERVICES. IN THIS CAPACITY, KAZOUA WAS RESPONSIBLE FOR ALL THE DAY-TO-DAY ADMINISTRATIVE AND BUSINESS OPERATIONS OF CSE, INCLUDING, WITHOUT LIMITATION: - IMPLEMENTATION AND ADMINISTRATIVE OVERSIGHT OF CSE'S EDUCATIONAL PROGRAM AND ITS EXTRA- AND CO-CURRICULAR ACTIVITIES, AS APPROVED OR DELEGATED BY THE CSE BOARD OF DIRECTORS; AND - IMPLEMENTATION OF ALL HUMAN RESOURCES POLICIES AND PROCEDURES, OVERSIGHT OF MANAGEMENT OF ALL CSE STAFFING DECISIONS, AS APPROVED OR DELEGATED BY THE CSE BOARD OF DIRECTORS. BAO VANG, EMPLOYEE OF HAP, PROVIDED LEADERSHIP, SUPERVISION AND SUPPORT TO KAZOUA KONG-THAO. IN CALENDAR YEAR 2018, BAO RECEIVED $95,516 IN SALARY AND BENEFITS FROM HAP FOR THESE SERVICES. SHE REPORTED TO THE CSE BOARD OF DIRECTORS AND WORKED CLOSELY WITH CSE'S AUTHORIZER, PARTNERS AND STAKEHOLDERS. FORM 990, PART VI, SECTION A, LINE 7A AS PER MN STATUTE 124E.07, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT, MEMBERS OF THE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOLS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE SCHOOL'S ACCOUNTANT AND REVIEWED IN DETAIL BY THE SCHOOL'S FINANCE COMMITTEE. THE REVIEWED PUBLIC DISCLOSURE DRAFT OF THE FORM 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS TO BE MADE BY THE SCHOOL BOARD. ANY SCHOOL BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHALL NOTIFY THE SCHOOL BOARD OF SUCH INTEREST IMMEDIATELY. THE SCHOOL BOARD MEMBER SHALL THEREAFTER COOPERATE WITH THE SCHOOL BOARD AS NECESSARY FOR THE SCHOOL BOARD TO MAKE ITS DETERMINATION. INDIVIDUALS DETERMINED TO HAVE A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE DISCUSSION NOR THE VOTE. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL'S BOARD OF DIRECTORS REVIEW AND APPROVES COMPENSATION FOR ALL STAFF USING MARKET RATE ANALYSIS AS PART OF THE ANNUAL BUDGET REVIEW PROCESS. THE DELIBERATION AND DECISION IS DOCUMENTED IN THE MEETING MINUTES. 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. PATTY MRAZ AND CHRISTIE KEEFER 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 2,029,395. CSE BUILDING COMPANY 270 LARPENTEUR AVE W ST PAUL MN 55113 263983848 LESSOR OF SCHOOL BUILDINGS MN 501(C)(3) LINE 12A, I COMMUNITY SCHOOL OF EXCELLENCE 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 CSE BUILDING COMPANY D 253938 A/R BALANCE CSE BUILDING COMPANY K 1955524 LEASE AGREEMENT CSE BUILDING COMPANY Q 129605 CASH PAID