COLLEGE PREP ELEMENTARY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COLLEGE PREP ELEMENTARY (EIN 35-2344965)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-05
- IRS object ID
- 201510369349300606
- Schema version
- 2013v4.0
- 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 | 2015-02-05T06:32:57-08:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beltz Kes Darling & Associates | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22488 Chippendale Ave W | AddressLine1 |
| City | Farmington | City |
| State | MN | State |
| ZIP Code | 55024 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| 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 | 1355 Pierce Butler Route | AddressLine1 |
| City | St Paul | City |
| State | MN | State |
| ZIP Code | 55104 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Raimondi | PersonNm |
| Person Title | School Director | PersonTitleTxt |
| Signature | 2015-02-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Theresa Kingsbury | PreparerPersonNm |
| PTIN | P01062926 | PTIN |
| Phone | 6514632233 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michael Raimondi | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1355 Pierce Butler Route | AddressLine1 |
| City | St Paul | City |
| State | MN | State |
| ZIP Code | 55104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,482,485 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| 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 | To operate a K-6 charter school for immigrant and other minority families. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 65 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,770,837 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,469,862 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,769 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,037 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27 | PYInvestmentIncomeAmt |
| CY Investment Income | $17 | CYInvestmentIncomeAmt |
| CY Other Revenue | $569 | CYOtherRevenueAmt |
| PY Total Revenue | $3,784,633 | PYTotalRevenueAmt |
| CY Total Revenue | $4,482,485 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,005,740 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,486,423 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,694,808 | PYOtherExpensesAmt |
| CY Other Expenses | $1,934,612 | CYOtherExpensesAmt |
| PY Total Expenses | $3,700,548 | PYTotalExpensesAmt |
| CY Total Expenses | $4,421,035 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $84,085 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $61,450 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $860,815 | TotalAssetsBOYAmt |
| Total Assets EOY | $984,375 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $152,828 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $214,938 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $707,987 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $769,437 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To serve immigrant and other minority families through a specialized focus on ensuring that students are motivated and prepared to eventually attend college. We want to improve reading and math scores in all grades and to be identified by the Minnesota Department of Education as a Reward School by the year 2016. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,761,296 | ExpenseAmt |
| Revenue | $12,606 | 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 2013-2014, CPE had an average enrollment of 289 and is looking forward to additional growth in 2014-2015. The enrollment jumped to 315 in September 2014.Academic Outcomes for 2014-2015Assessments. The Minnesota Comprehensive Assessments (MCA) is a mandatory statewide assessment of reading and mathematics performance in grades 3 though 6. The MCA is used to measure students progress toward mastery of Minnesotas academic standards and was first administered in spring 2006. Performance on the MCA is reported in scaled scores and achievement levels (does not meet expectations, partially meets expectations, meets expectations, and exceeds expectations). Those students who achieve meets expectations and exceeds expectations levels are identified as having achieved proficiency with Minnesotas academic standards by the Minnesota Department of Education. ACCESS for ELLs (Assessing Comprehension and Communication in English State-to-State for English Language Learners) is a secure, large-scale English language proficiency assessment given to Kindergarten through 12th graders who have been identified as English language learners (ELLs). It is given annually in WIDA Consortium member states to monitor students' progress in acquiring academic English.MCA SMART Goals. Through the School Improvement process CPE has developed two MCA related Specific, Measurable, Attainable, Realistic, and Timely (SMART) goals by which to gauge the progress of the changes implemented at CPE:1) The percentage of students in grades 3-6 at CPE who earn achievement levels of Meets Standards or Exceeds Standards on the Reading MCA will increase from 18.0% in 2013 to 25.0% in 2014 (an increase of +7.0%).2) The percentage of all students in grades 3-6 at CPE who earn achievement levels of Meets Standards or Exceeds Standards on the Mathematics MCA will increase from 24.1% in 2013 to 31.1% in 2014 (an increase of 7.0%).ACCESS SMART Goals. One goal developed through the School Improvement Plan process emphasizes improvements on academic English language proficiency as measured by the Assessing Comprehension and Communication in English State-to-State (ACCESS) testing:1) Increase the percent of ELL students reaching language proficiency as determined by ACCESS testing at the end of the 2013-14 year by 25% as compared with the number of students reaching language proficiency at the end of previous year (2012-13).While reading proficiency levels have decreased at CPE in the two years available for a trend analysis, math proficiency levels have increased by +7.6% and this increase exceeds the positive gains by both comparison schools.Academic Growth. MDE has defined students to be on track on for success if: 1) a student is proficient on the MCA in one year and makes medium or high growth in the next year of testing, or 2) a student is not proficient on the MCA in one year and makes high growth in the next year of testing.For reading, percentages of students on track showed a slight increase from 2012 (36.8%) to 2013 (41.3%), but decreased in 2014 to 28.6%. However, the percentage of students on track exceeded the percent of students proficient in reading for each school year. For math, the percent of students on track decreased from nearly half of students in 2012 (48.6%) to 25.7% of students in 2013; in 2014, the on track percent nearly tripled to 70.5%. The percent of students on track exceeded proficiency levels in all three years.Multiple Measurements RatingThe Multiple Measurement Rating (MMR) considers the proficiency, growth, achievement gap reduction, and graduation rates . Points are assigned to each of the four domains based on a schools rank compared to other Minnesota schools, and the total MMR is the percentage of possible points the school earned. CPEs MMR rating has increased since the 2012 school year. Overall, CPE has scored more points in each of the three MMR categories in 2014 compared to 2012 and 2013, and this has improved CPEs total percent of points earned to 31.8% for a change of +26.5% percentage points. CPE is working with MDE to implement interventions to improve academic outcomes. | Desc |
| Total Program Service Expenses | $3,761,296 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 65 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Beltz Kes Darling Assoc | PersonNm |
| Phone | 6514632233 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22488 Chippendale Avenue | AddressLine1 |
| City | Farmington | City |
| State | MN | State |
| ZIP Code | 55024 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Ben Stegeman | |||||||
| Chairperson | 41.00 | 0.00 | Yes (X) | Yes (X) | $42,429 | $0 | $6,974 |
| Madeline Edison | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bee Vang | |||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jane Prince | |||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Maria Lindroos | |||||||
| Member | 41.00 | 0.00 | Yes (X) | $38,127 | $0 | $6,479 | |
| Sandra McNeal | |||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Margo Osadchuk | |||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Angela Frenell | |||||||
| Member | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Raimondi | |||||||
| School Director | 40.00 | 0.00 | Yes (X) | $77,386 | $0 | $6,662 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $157,942 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $20,115 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Done Right Foods | |||||
| PO Box 21153 | Columbia Heights | MN | 55421 | Food Service | $153,895 |
| Ezy-Ride 4U LLC | |||||
| 745 North Milton St | St Paul | MN | 55104 | Transportation | $160,753 |
| Monarch Bus Service Inc | |||||
| 101 E 10th Street STE 300 | Hastings | MN | 55033 | Transportation | $362,795 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,467,403 | GovernmentGrantsAmt |
| All Other Contributions | $2,459 | AllOtherContributionsAmt |
| Total Contributions | $4,469,862 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Fees from Patrons | 611710 | $5,863 | $5,863 |
| Food Sales to Pupils | 722210 | $6,174 | $6,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,037 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17 | TotalRevenueColumnAmt |
| Exclusion | $17 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $569 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $569 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $569 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,482,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,606 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $17 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,991 | TotalAmt |
| Program Services | $106,044 | ProgramServicesAmt |
| Management And General | $89,947 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,738 | TotalAmt |
| Program Services | $46,738 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,813,166 | TotalAmt |
| Program Services | $1,534,607 | ProgramServicesAmt |
| Management And General | $278,559 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,397 | TotalAmt |
| Program Services | $107,999 | ProgramServicesAmt |
| Management And General | $20,398 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,308 | TotalAmt |
| Program Services | $137,331 | ProgramServicesAmt |
| Management And General | $17,977 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,823 | TotalAmt |
| Program Services | $120,287 | ProgramServicesAmt |
| Management And General | $26,536 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,581 | TotalAmt |
| Management And General | $10,581 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,561 | TotalAmt |
| Management And General | $80,561 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $415,740 | TotalAmt |
| Program Services | $409,974 | ProgramServicesAmt |
| Management And General | $5,766 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,526 | TotalAmt |
| Management And General | $9,526 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,190 | TotalAmt |
| Management And General | $41,190 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,360 | TotalAmt |
| Program Services | $40,894 | ProgramServicesAmt |
| Management And General | $43,466 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,477 | TotalAmt |
| Program Services | $329,477 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,780 | TotalAmt |
| Management And General | $3,780 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,045 | TotalAmt |
| Program Services | $16,171 | ProgramServicesAmt |
| Management And General | $874 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,302 | TotalAmt |
| Program Services | $18,860 | ProgramServicesAmt |
| Management And General | $6,442 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,790 | TotalAmt |
| Program Services | $10,790 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Transportation | $555,519 | $555,519 | |
| Food Service | $165,025 | $165,025 | |
| Supplies | $117,396 | $117,396 | |
| Equipt Rental & Maint | $39,432 | $36,908 | $2,524 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,888 | TotalAmt |
| Program Services | $7,276 | ProgramServicesAmt |
| Management And General | $21,612 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,421,035 | TotalAmt |
| Program Services | $3,761,296 | ProgramServicesAmt |
| Management And General | $659,739 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,543 | BOYAmt |
| EOY | $238,202 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,448 | BOYAmt |
| EOY | $689,418 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,392 | BOYAmt |
| EOY | $16,071 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $146,153 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $105,469 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,432 | BOYAmt |
| EOY | $40,684 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,815 | BOYAmt |
| EOY | $984,375 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,828 | BOYAmt |
| EOY | $214,938 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,828 | BOYAmt |
| EOY | $214,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,555 | BOYAmt |
| EOY | $728,753 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,432 | BOYAmt |
| EOY | $40,684 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,987 | BOYAmt |
| EOY | $769,437 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,815 | BOYAmt |
| EOY | $984,375 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $61,450 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $14,400 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,400 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $131,753 | OtherCostOrOtherBasisAmt |
| Depreciation | $91,069 | DepreciationAmt |
| Book Value | $40,684 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $40,684 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $4,482,485 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $4,482,485 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,482,485 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,411,287 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $15,554 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $15,554 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,395,733 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $25,302 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $25,302 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,421,035 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XII, Line 2d: Other expenses and losses per audited F/S | Capital Outlay $15554 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Depreciation $25302 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | 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, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | The members of the School must approve amendments to the School Bylaws. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Form 990 will be reviewed by the School's Accounting Manager and School Director. A copy will then be provided to the Board or a Committee of the Board for final review prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | 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.The School will amend the Conflict of Interest policy during the fiscal year ending June 30, 2013-14 to provide guidance on the restrictions placed on individuals with conflicts and on the documentation procedures that will be used to record the occurrence and outcome of conflicts of interest. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The 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.During the 2011-12 School Year, the Board Chair worked with an external Human Resource Consultant to develop an evaluation tool which was used for the review process. In addition, the Board Chair consulted with Charter School Partners, a local Charter School Association, and with the School Authorizer, Concordia University Saint Paul, to get feedback on the School Director, M. Raimondi. The School Director's salary/compensation and review was conducted through interviews and surveys with internal and external reviewers to make a decision on the review process.Other key employees of the School, CPE Education Lead and CPE Office Manager, are evaluated annually by the School Director in connection with the School Authorizer, Concordia University Saint Paul, and the Minnesota Department of Education.This review was last undertaken during the 2011-2012 School year for the CPE Education Lead and CPE Office Manager. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The School makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. |
| Related Board Members | Per MN Statute 124D.10, Charter schools are required to have licensed teachers as members of the Board of Directors.Madeline Edison & Maria Lindroos are Board Members, but received compensation for their services as teachers. |