2020-04-06T10:51:07-05:00 2019-06-30 411431613 BERGANKDV LTD 3800 AMERICAN BLVD WEST SUITE 1000 MINNEAPOLIS MN 554314420 990 2018-07-01 820555555 SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS SAIN 6512902225 16 WEST 5TH STREET ST PAUL MN 55102 CALLIE JACOBS EXECUTIVE DIRECTOR 6512902225 2020-03-27 1 THERESA GOETTE P01062926 9525636800 2020-03-27 70.97.219.241 2020-03-27 14:27:35 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6043821AFCD7ED77A98774CF22E6A57363197761 2018 2020-09-23 17:36:50Z MICHAEL ROBINS 16 WEST 5TH STREET ST PAUL MN 55102 5151118 0 X WWW.SPCPA.ORG X 2002 MN SEE PART III, LINE 1. 6 5 106 10 0 0 5377085 5045701 81129 86146 829 734 46747 1125 5505790 5133706 0 1000 0 0 4307588 2892872 0 0 0 2514609 2435831 6822197 5329703 -1316407 -195997 8461624 6556054 10534098 7764598 -2072474 -1208544 X THE MISSION OF SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS IS TO PROVIDE THE HIGHEST CALIBER OF ACADEMIC AND ARTISTIC EDUCATION FOR ASPIRING PRE-PROFESSIONAL PERFORMING ARTISTS IN THE AREAS OF INSTRUMENTAL AND VOCAL MUSIC, THEATRE AND DANCE, AND TO FULLY PREPARE STUDENTS FOR COLLEGE AND CONSERVATORY. 0 0 4210591 1000 91801 PROVIDE AN EDUCATION TO TRAIN ASPIRING PRE-PROFESSIONAL ARTISTS IN THE AREAS OF INSTRUCTIONAL AND VOCAL MUSIC, THEATER, AND DANCE. DURING THE FISCAL YEAR ENDED JUNE 30, 2019, ST PAUL CONSERVATORY FOR PERFORMING ARTISTS SERVED 442 STUDENTS. 4210591 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 31 0 1 106 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 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 MICHAEL ROBINS PRESIDENT 0.50 0.50 X X 0 0 0 KELLY RODIECK VICE PRESIDENT 0.50 0.50 X X 0 0 0 WILLIAM PENTELOVITCH TREASURER 0.50 X X 0 0 0 SHAWN JUDGE SECRETARY 0.50 X X 0 0 0 JACIE KNIGHT MEMBER 0.50 X 0 0 0 STEPHEN DYMOND MEMBER 40.50 X 27314 0 2076 CALLIE JACOBS DIRECTOR 40.50 10.00 X X 150652 0 22315 BRIAN GORANSON ARTISTIC DIRECTOR 40.00 X 105696 0 27959 283662 0 52350 2 0 1 0 METRO TRANSIT 560 6TH AVE N MINNEAPOLIS MN 55411 TRANSPORTATION 160775 ELLEN DELANEY 3047 WILDER ST N ROSEVILLE MN 55113 ACADEMIC DIRECTOR 101690 BERGANKDV OUTSOURCED SERVICES 220 PARK AVE S ST CLOUD MN 56301 FINANCIAL MANAGEMENT 100654 3 5003146 42555 5045701 FEES FROM PATRONS 611710 86146 86146 86146 734 734 12882 17412 -4530 -4530 MISCELLANEOUS REVENUE 611710 4655 4655 INSURANCE RECOVERY 611710 1000 1000 5655 5133706 91801 0 -3796 1000 1000 204706 29005 175701 11591 11591 2042839 1729621 313218 185042 159098 25944 265047 211467 53580 183647 132167 51480 54564 54564 103048 103048 235868 158428 77440 3409 3409 48749 36882 11867 113700 1274 112426 1175501 1163620 11881 51805 2074 49731 125943 79600 46343 DUES & MEMBERSHIPS 272121 243641 28480 STUDENT TRANSPORTATION 163395 163395 INSTRUCTIONAL SUPPLIES 29515 29515 LOSS ON DISPOSAL OF EQU 29267 29267 28946 28946 5329703 4210591 1119112 0 X 238152 247988 1338820 1553895 529815 333890 26191 10494 1480397 575967 979793 904430 5348853 3505357 8461624 6556054 277208 300096 10256890 7464502 10534098 7764598 X -3052267 -2112974 979793 904430 0 0 -2072474 -1208544 8461624 6556054 X -195997 1059927 X X 0 1 X 1 0 X 514649 129796 384853 965748 446171 519577 904430 DUE FROM SPCPA BUILDING COMPANY 296508 DEFERRED OUTFLOWS - PENSION 3208849 3505357 NET PENSION LIABILITY 2587517 DEFERRED INFLOWS - PENSION 4876985 7464502 5884443 750737 750737 5133706 0 5133706 5910676 736183 736183 5174493 155210 155210 5329703 PART XI, LINE 2D - OTHER ADJUSTMENTS: SPCPA BUILDING COMPANY REVENUES 733,325. INVENTORY SALES EXPENSES 17,412. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITALIZED EQUIPMENT 79,847. SPCPA BUILDING COMPANY EXPENSES 638,924. INVENTORY SALES EXPENSES 17,412. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 125,943. LOSS ON EQUIPMENT DISPOSAL 29,267. 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 RACIALLY NONDISCRIMINATORY POLICY IS DESCRIBED IN THE STUDENT HANDBOOK. 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 CALLIE JACOBS DIRECTOR 145500 0 0 0 5152 0 15537 0 6778 0 172967 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF THE PRESIDENT AND OTHER DIRECTORS APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE MAY ACT DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. DURING SUCH INTERVALS AND SUBJECT TO THE BOARD'S CONTROL AND DIRECTION, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY AND POWERS OF THE BOARD OF DIRECTORS SUBJECT TO SUCH LIMITATIONS AS THE BOARD MAY IMPOSE FROM TIME TO TIME. UNLESS SPECIFICALLY AUTHORIZED BY THE BOARD OF DIRECTORS BY RESOLUTION APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS, THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY AND POWER TO ELECT OFFICERS, TO AMEND THE ARTICLES OF INCORPORATION, TO ADOPT A PLAN OF MERGER OR CONSOLIDATION, TO AUTHORIZE THE SALE, ENCUMBRANCE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION, TO AUTHORIZE A VOLUNTARY DISSOLUTION OF THE CORPORATION OR A REVOCATION THEREOF, OR TO AMEND THESE BYLAWS. 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 SCHOOL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE PUBLIC DISCLOSURE COPY OF THE 990 IS REVIEWED AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY EXAMINING THE PAY OF SIMILAR POSITIONS IN OTHER CHARTER SCHOOLS. EXECUTIVE DIRECTOR COMPENSATION IS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. COMPENSATION OF ALL OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR. COMPENSATION IS ALSO REVIEWED BY OUR FINANCE COMMITTEE. THIS COMMITTEE DOES NOT HAVE ANY EXECUTIVE AUTHORITY AND IS DESIGNED TO PROVIDE SUPPORT TO SCHOOL ADMINISTRATION AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE 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. STEPHEN DYMOND IS BOARD MEMBERS BUT ONLY RECEIVED COMPENSATION FOR HIS SERVICES AS A TEACHER. 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 1,059,927. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS PRIOR TO PRESENTATION TO THE FULL BOARD. THE BOARD ASSUMES FULL RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SAINT PAUL CONSERVATORY OF PERFORMING ARTISTS FOUNDATION 16 W 5TH STREET ST PAUL MN 55102 640962452 SUPPORTING ORGANIZATION MN 501(C)(3) LINE 12A, I N/A 0 SPCPA BUILDING COMPANY 16 W 5TH STREET ST PAUL MN 55102 201775622 FACILITY LEASING MN 501(C)(3) LINE 12A, I ST PAUL CONSERVATORY FOR PERFORMING ARTISTS 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 SPCPA BUILDING COMPANY D 296508 A/R BALANCE SPCPA BUILDING COMPANY K 717000 LEASE AGREEMENT SPCPA BUILDING COMPANY Q 191983 CASH PAID