2016-05-12T07:27:17-07:00 2015-06-30 Beltz Kes Darling & Associates 22488 Chippendale Ave W Farmington MN 55024 990 2014-07-01 820555555 Saint Paul Conservatory for Performing Artists SAIN 6512902225 16 West 5th Street St Paul MN 55102 Callie Jacobs Executive Dir. 2016-05-11 true Theresa Kingsbury P01062926 6514632233 2014 2016-08-17 19:52:53Z Callie Jacobs 16 West 5th Street St Paul MN 55102 6167274 false false X www.spcpa.org X 2002 MN 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. 8 5 128 9 0 5691017 6068908 120588 81273 280 70 -3768 5811885 6146483 0 0 2942550 3347256 0 0 2404413 2433962 5346963 5781218 464922 365265 3094883 3324000 369334 2882699 2725549 441301 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. false false 4691617 81273 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, 2014, St Paul Conservatory for Performing Artists served an estimated 582 students. 4691617 true false false false false false false false false false true false false true true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 59 0 true 128 true false false false false false false false false 0 false false false false false false false false false false X 8 5 false false false false false false false true true false false false true true true true true false false false MN X Beltz Kes Darling Assoc 6514632233 22488 Chippendale Ave Farmington MN 55024 X Ken Gilliam President 0.50 0.50 X X 0 0 0 Michael Robins Vice President 0.50 0.50 X X 0 0 0 Kelly Rodieck Treasurer 0.50 0.00 X X 0 0 0 Maggie Bergeron Secretary 40.50 0.00 X X 32561 0 2348 Raymond Bailer Member 40.50 0.00 X 41093 0 7324 Shawn Judge Member 0.50 0.00 X 0 0 0 Steve Kranz Member 0.50 0.00 X 0 0 0 Kelly McQuillan Member 40.50 0.00 X 51848 0 8287 Callie Jacobs Executive Dir. 40.00 10.00 X 135715 0 13558 261217 31517 1 false false false Metro Transit 560 6th Ave N Minneapolis MN 55411 Transportation 215388 1 5998953 69955 6068908 Fees from Patrons 611710 81273 81273 81273 70 70 0 0 0 0 0 0 17023 20791 -3768 -3768 0 6146483 81273 -3698 0 0 0 0 296915 132581 164334 194094 67495 126599 2313579 1979960 333619 67221 62875 4346 240046 183165 56881 235401 161598 73803 700 700 12841 12841 93039 93039 0 0 0 254213 246827 7386 1487 1487 66997 66997 105933 39724 66209 0 1171112 1171112 0 0 23740 4087 19653 0 0 95594 71533 24061 0 Dues & Memberships 261521 223875 37646 Transportation 214215 214215 Supplies 89803 89803 Repairs & Maintenance 26250 26250 16517 16517 5781218 4691617 1089601 0 141199 1113585 1713687 0 0 214439 338266 0 0 0 0 70448 80496 1221878 181141 878899 1040737 0 0 0 0 76211 750916 3094883 3324000 369334 333828 2548871 369334 2882699 X 1846650 -599436 878899 1040737 2725549 441301 3094883 3324000 X 365265 -2649513 X X false true X true false X 490708 48618 442090 731170 132523 598647 1040737 Due from SPCPA Building Company 750916 750916 Net Pension Liability, def outflow/inflo 2548871 2548871 7053653 907170 907170 6146483 6146483 7076554 1390930 1390930 5685624 95594 95594 5781218 Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPCPA Building Company Revenues $886379 Inventory Sales Expenses $20791 Part XII, Line 2d: Other expenses and losses per audited F/S Capital Outlay $257433 SPCPA Building Company Expenses $1012064 Change in Net Pension Liability $100642 Inventory Sales Expenses $20791 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Depreciation Expense $95594 true true true true true true true false false false false false false false false true false true Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency As a MN Public Charter School, the school receives state education aid and federal grant funding. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The School's racially nondiscriminatory policy is described in the Student Handbook. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Line 11b: Form 990 Review Process The public disclosure copy of the 990 is reviewed and approved by the Board Executive Committe prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All Directors are required to annually sign a conflict of interest disclosure statement. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The School's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XII, Line 2: Change of Oversight or Selection Process The Finance Committee reviews prior the audited financial statements prior to presentation to the full board. The Board assumes full responsibility for oversight of the audit and selection of the independent auditor. This process has not changed from the prior year. Prior Period Adjustment due to change in Accounting Principle The School implemented two new accounting standards (GASB 68 and 71) for the year ended June 30, 2015 which required recognition of the schools proportionate share of the unfunded pension liability. As a charter school in the state of Minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The schools 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 is reported on the schools Statement of Net Position, the school is not in a position to directly control the liability or the subsequent liquidation of the liability. Related Board Members Per MN Statute 124D.10, Charter Schools are required to a licensed teacher a as member of the board of directors.Maggie Bergeron, Raymond Bailer, and Kelly McQuillan are board members but only receive compensation for their services as teachers. SPCPA Foundation 16 W 5th Street St Paul MN 55102 640962452 Supporting Organization MN 501(C)(3) Line 11 N/A false SPCPA Building Company 16 W 5th Street St Paul MN 55102 201775622 Facility Leasing MN 501(c)(3) Line 11a St Paul Conservatory for Performing true false false false true false false false false false false true false false true false true false false false SPCPA Building Company d 899283 Cash SPCPA Building Company k 886367 Lease Agreement