﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.5">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-13T10:17:01-05:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>410746749</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CLIFTONLARSONALLEN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>220 SOUTH SIXTH STREET SUITE 300</AddressLine1>
        <City>MINNEAPOLIS</City>
        <State>MN</State>
        <ZIPCode>55402</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>411812210</EIN>
      <Name>
        <BusinessNameLine1>COMMUNITY OF PEACE ACADEMY</BusinessNameLine1>
      </Name>
      <NameControl>COMM</NameControl>
      <Phone>6517765151</Phone>
      <USAddress>
        <AddressLine1>471 MAGNOLIA AVENUE EAST</AddressLine1>
        <City>ST PAUL</City>
        <State>MN</State>
        <ZIPCode>55130</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CARA QUINN</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>6517765151</Phone>
      <DateSigned>2013-05-08</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>XIAOYAN LUO</Name>
      <PTIN>P01305207</PTIN>
      <Phone>6123764500</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>CARA QUINN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>471 MAGNOLIA AVENUE EAST</AddressLine1>
        <City>ST PAUL</City>
        <State>MN</State>
        <ZIPCode>55130</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>9542054</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.CPA.CHARTER.K12.MN.US</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1995</YearFormation>
      <StateLegalDomicile>MN</StateLegalDomicile>
      <ActivityOrMissionDescription>TO BE A RACIALLY AND CULTURALLY DIVERSE COMMUNITY OF STUDENTS, PARENTS, AND STAFF, DEDICATED TO CREATING A PEACEFUL ENVIRONMENT IN WHICH EACH PERSON IS TREATED WITH UNCONDITIONAL POSITIVE REGARD AND ACCEPTANCE. TO CREATE SUCH AN ENVIRONMENT, A NON-VIOLENT PERSPECTIVE WILL BE INTENTIONALLY TAUGHT AND ALL MEMBERS OF THE COMMUNITY WILL STRIVE TO PRACTICE A NON-VIOLENT LIFESTYLE.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>13</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>173</TotalNbrEmployees>
      <TotalNbrVolunteers>130</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>8922944</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>9406748</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>11264</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>43645</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>34</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>140</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>244933</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>91521</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>9179175</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>9542054</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>1450</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>2535</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>5780864</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>5867972</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>3094454</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>3417130</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>8876768</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>9287637</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>302407</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>254417</RevenuesLessExpensesCY>
      <TotalAssetsBOY>3220122</TotalAssetsBOY>
      <TotalAssetsEOY>3678074</TotalAssetsEOY>
      <TotalLiabilitiesBOY>787979</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>991514</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>2432143</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>2686560</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO BE A RACIALLY AND CULTURALLY DIVERSE COMMUNITY OF STUDENTS, PARENTS, AND STAFF, DEDICATED TO CREATING A PEACEFUL ENVIRONMENT IN WHICH EACH PERSON IS TREATED WITH UNCONDITIONAL POSITIVE REGARD AND ACCEPTANCE. TO CREATE SUCH AN ENVIRONMENT, A NON-VIOLENT PERSPECTIVE WILL BE INTENTIONALLY TAUGHT AND ALL MEMBERS OF THE COMMUNITY WILL STRIVE TO PRACTICE A NON-VIOLENT LIFESTYLE.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>8275708</Expense>
      <Grants>2535</Grants>
      <Revenue>43645</Revenue>
      <Description>AT COMMUNITY OF PEACE ACADEMY, OUR DESIRED OUTCOME IS TO EDUCATE THE WHOLE PERSON - MIND, BODY AND WILL - FOR PEACE, JUSTICE, FREEDOM, COMPASSION, WHOLENESS AND FULLNESS OF LIFE FOR ALL. TO ACHIEVE THIS DESIRED OUTCOME, EACH PERSON IS TREATED WITH UNCONDITIONAL POSITIVE REGARD, AND CARING RELATIONSHIPS ARE FOSTERED. ETHICS AND CONFLICT PREVENTION SKILLS ARE TAUGHT AND MODELED DAILY. WE RESPECT AND EMPOWER PARENTS AS THE FIRST EDUCATORS OF THEIR CHILDREN. TEACHERS VISIT HOMES OF THEIR STUDENTS EACH YEAR WITH THE PURPOSE OF SETTING GOALS WITH PARENTS AND ESTABLISHING TRUSTING RELATIONSHIPS WITH FAMILIES.-73% DAILY ATTENDANCE RATE FOR PRESCHOOL THROUGH GRADE 12-93% GRADUATION RATE FOR COMMUNITY OF PEACE ACADEMY HIGH SCHOOL-91% OF GRADUATES FROM THE CLASS OF 2012 ARE ENROLLED IN TWO-YEAR OR FOUR-YEAR POST-SECONDARY ACADEMIC INSTITUTIONS-THE COLLEGE POSSIBLE PROGRAM (FORMERLY ADMISSION POSSIBLE) SUPPORTED 41 STUDENTS DURING THE 2011-2012 SCHOOL YEAR. COLLEGE POSSIBLE HAS SERVED A TOTAL OF 78 STUDENTS OVER TIME, 39 OF WHOM ARE IN COLLEGE ALREADY.-89% OF GRADUATING SENIORS REPORTED THAT CPA PRINCIPLES HAD AN IMPACT ON THEIR LIFE-2012 SCHOOL FINANCE AWARD FOR FISCAL YEAR 2010, MINNESOTA DEPARTMENT OF EDUCATIONHIGHLIGHTS OF OUR ACADEMIC SUCCESS IN 2011-2012 -CPA GRADE SCHOOL MADE AYP IN READING ACROSS ALL STUDENT GROUPS FOR THE SECOND CONSECUTIVE YEAR. -CPA EIGHTH GRADERS OUTPERFORMED MINNESOTA EIGHTH GRADERS STATEWIDE ON THE MCA-III MATH TEST FOR THE THIRD CONSECUTIVE YEAR.-SINCE 2009, THE PERCENTAGE OF STUDENTS PROFICIENT ON THE MCA READING ASSESSMENT HAS INCREASED BY 11 PERCENTAGE POINTS AS A RESULT OF TARGETED EFFORTS TO INCREASE LITERACY. -THE PERCENTAGE OF STUDENTS PROFICIENT ON THE MCA MATH ASSESSMENT INCREASED BY FIVE PERCENTAGE POINTS FROM 2011-2012 AS A RESULT OF THE IMPLEMENTATION OF A NEW SINGAPORE MATH CURRICULUM.-COMMUNITY OF PEACE ACADEMY STUDENTS WHO ARE NOT YET PROFICIENT DEMONSTRATED EXCEPTIONAL GROWTH ON THE MCAS AT A HIGHER RATE THAN STUDENTS IN THE SAINT PAUL PUBLIC SCHOOLS, AND THAN STUDENTS STATEWIDE. -CPA HIGH SCHOOL'S FOUR-YEAR GRADUATION RATE IS HIGHER THAN THE STATE AVERAGE. -CPA HIGH SCHOOL STUDENTS AND THEIR FAMILIES SAVED OVER $100,000 IN COLLEGE TUITION AS A RESULT OF THE SCHOOL'S COLLEGE IN THE SCHOOLS PROGRAM.</Description>
      <TotalProgramServiceExpense>8275708</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">1</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>1</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">1</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043400001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>20</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>173</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>13</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>1</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>1</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>1</CompensationProcessCEO>
      <CompensationProcessOther>1</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MN</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>BONNIE JOHNSON</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>6517765151</TelephoneNumber>
        <AddressUS>
          <AddressLine1>471 MAGNOLIA AVENUE EAST</AddressLine1>
          <City>ST PAUL</City>
          <State>MN</State>
          <ZIPCode>55130</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>JEREMY HARVEY</NamePerson>
        <Title>PARENT/CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JENNIFER DRIER</NamePerson>
        <Title>TEACHER/VICE CHAIR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>45071</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10925</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT FULTON</NamePerson>
        <Title>COMMUNITY MEMBER/TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSAN GOTTLIEB</NamePerson>
        <Title>TEACHER/SECRETARY</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>41017</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10558</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT AURAND</NamePerson>
        <Title>TEACHER/DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>44739</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10737</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY BLEVINS</NamePerson>
        <Title>TEACHER/DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>62196</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>11812</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARY BOYD</NamePerson>
        <Title>COMMUNITY MEMBER/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARGARITA CARMONA</NamePerson>
        <Title>PARENT/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALICIA CHANG</NamePerson>
        <Title>PARENT/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>COURTNEY HUMM</NamePerson>
        <Title>TEACHER/DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>40760</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10499</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MELISSA JACKSON</NamePerson>
        <Title>TEACHER/DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>38857</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10412</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FOUA KHANG</NamePerson>
        <Title>PARENT/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MATTHEW MURRAY</NamePerson>
        <Title>PARENT/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BAO VANG</NamePerson>
        <Title>TEACHER/DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>48625</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10987</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHOUA VANG</NamePerson>
        <Title>PARENT/DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KAREN RUSTHOVEN</NamePerson>
        <Title>EXECUTIVE DIRECTOR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>86726</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>13261</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BONNIE JOHNSON</NamePerson>
        <Title>BUSINESS MANAGER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>58567</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>12951</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>466558</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>102142</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MONARCH BUS SERVICE INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>101 EAST 10TH STREET 300</AddressLine1>
            <City>HASTINGS</City>
            <State>MN</State>
            <ZIPCode>55033</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>TRANSPORTATION</DescriptionOfServices>
        <Compensation>432097</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BELTZ KES DARLING &amp; ASSOC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>22488 CHIPPENDALE AVENUE</AddressLine1>
            <City>FARMINGTON</City>
            <State>MN</State>
            <ZIPCode>55024</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>FINANCIAL CONSULTING</DescriptionOfServices>
        <Compensation>135916</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <GovernmentGrants>9328999</GovernmentGrants>
      <AllOtherContributions>77749</AllOtherContributions>
      <TotalContributions>9406748</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION REVENUE</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>27739</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>27739</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>FEES FROM PATRONS</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>11370</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>11370</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>MEDICAL ASSISTANCE REV</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>4336</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4336</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>ACTIVITY FEE</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>200</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>200</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>43645</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>140</TotalRevenueColumn>
        <ExclusionAmount>140</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>ERATE/MISC REVENUE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>91521</TotalRevenueColumn>
        <ExclusionAmount>91521</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>91521</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>9542054</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>43645</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>91661</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticIndividuals>
        <Total>2535</Total>
        <ProgramServices>2535</ProgramServices>
      </GrantsToDomesticIndividuals>
      <CompCurrentOfficersDirectors>
        <Total>570860</Total>
        <ProgramServices>405016</ProgramServices>
        <ManagementAndGeneral>165844</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>93658</Total>
        <ProgramServices>93658</ProgramServices>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>3799949</Total>
        <ProgramServices>3516592</ProgramServices>
        <ManagementAndGeneral>283357</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>240493</Total>
        <ProgramServices>221473</ProgramServices>
        <ManagementAndGeneral>19020</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>784481</Total>
        <ProgramServices>740846</ProgramServices>
        <ManagementAndGeneral>43635</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>378531</Total>
        <ProgramServices>294747</ProgramServices>
        <ManagementAndGeneral>83784</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>3169</Total>
        <ManagementAndGeneral>3169</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>135916</Total>
        <ManagementAndGeneral>135916</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>465472</Total>
        <ProgramServices>333335</ProgramServices>
        <ManagementAndGeneral>132137</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>347635</Total>
        <ProgramServices>275261</ProgramServices>
        <ManagementAndGeneral>72374</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>1470627</Total>
        <ProgramServices>1431973</ProgramServices>
        <ManagementAndGeneral>38654</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>534589</Total>
        <ProgramServices>534589</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>36290</Total>
        <ProgramServices>29880</ProgramServices>
        <ManagementAndGeneral>6410</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>5692</Total>
        <ManagementAndGeneral>5692</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>85836</Total>
        <ProgramServices>85836</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>28759</Total>
        <ProgramServices>28759</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>CAPITAL EXPENDITURES</Description>
        <Total>107310</Total>
        <ProgramServices>107310</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SPECIAL EDUCATION</Description>
        <Total>100625</Total>
        <ProgramServices>100625</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEMBERSHIPS &amp; LICENSES</Description>
        <Total>48605</Total>
        <ProgramServices>26668</ProgramServices>
        <ManagementAndGeneral>21937</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS &amp; MAINTENANCE</Description>
        <Total>41964</Total>
        <ProgramServices>41964</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>4641</Total>
        <ProgramServices>4641</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>9287637</Total>
        <ProgramServices>8275708</ProgramServices>
        <ManagementAndGeneral>1011929</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>208344</BOY>
        <EOY>114445</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>2513290</BOY>
        <EOY>2973659</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>11535</BOY>
        <EOY>14135</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1887156</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1390425</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>444296</BOY>
        <EOY>496731</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>42657</BOY>
        <EOY>79104</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3220122</BOY>
        <EOY>3678074</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>687979</BOY>
        <EOY>504514</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>0</BOY>
        <EOY>62000</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>100000</BOY>
        <EOY>425000</EOY>
      </MortNotesPyblSecuredInvestProp>
      <TotalLiabilities>
        <BOY>787979</BOY>
        <EOY>991514</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>1987847</BOY>
        <EOY>2189829</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>444296</BOY>
        <EOY>496731</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>2432143</BOY>
        <EOY>2686560</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3220122</BOY>
        <EOY>3678074</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>254417</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingOther note="MODIFIED ACCRUAL">X</MethodOfAccountingOther>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>161170</OtherCostOrOtherBasis>
        <Depreciation>59133</Depreciation>
        <BookValue>102037</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>1725986</OtherCostOrOtherBasis>
        <Depreciation>1331292</Depreciation>
        <BookValue>394694</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>496731</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>THE SCHOOL'S NON-DISCRIMINATORY POLICY IS CONTAINED IN SCHOOL SOLICITATION MATERIALS AND OTHER PROMOTIONAL INFORMATION.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 6</ReturnReference>
        <Explanation>THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>MARCEE HARRIS</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>FORMER BOARD MEMBER, CURRENT EMPLOYEE</Relationship>
        <AmountOfTransaction>45200</AmountOfTransaction>
        <DescriptionOfTransaction>EMPLOYMENT COMPENSATION</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>MARGARET YOUMANS</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>FORMER BOARD MEMBER, CURRENT EMPLOYEE</Relationship>
        <AmountOfTransaction>48458</AmountOfTransaction>
        <DescriptionOfTransaction>EMPLOYMENT COMPENSATION</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 1</ReturnReference>
        <Explanation>THE SCHOOL'S EXECUTIVE COMMITTEE CONSISTS OF THREE DIRECTORS AS DESIGNATED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE SCHOOL IN THE INTERVAL BETWEEN MEETINGS OF THE FULL BOARD. ALL ACTIONS ARE SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE SCHOOL'S MEMBERSHIP CONSISTS OF LICENSED TEACHERS, OTHER EMPLOYEES OF THE SCHOOL, AND PARENT(S)/LEGAL GUARDIAN(S) OF ENROLLED STUDENTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE SCHOOL'S MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>APPROVAL IS REQUIRED FROM THE MEMBERS TO ADOPT, AMEND, OR REPEAL A BYLAW FIXING A QUORUM FOR MEETINGS OF MEMBERS, PRESCRIBING PROCEDURES FOR REMOVING DIRECTORS OR FILLING VACANCIES, FIXING THE NUMBER OF DIRECTORS, FIXING THE CLASSIFICATIONS, QUALIFICATIONS, OR TERMS OF OFFICE OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE SCHOOL'S EXECUTIVE DIRECTOR REVIEWED A DRAFT OF THE FORM 990 WITH CONTRACTED FINANCIAL CONSULTANTS. UPON APPROVAL BY THE EXECUTIVE DIRECTOR, THE FORM 990 WAS FILED WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ALL DIRECTORS AND OFFICERS OF THE SCHOOL ARE REQUIRED TO DISCLOSE ALL RELATIONSHIPS ANNUALLY THAT MAY GIVE RISE TO CONFLICTS OF INTEREST. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. THE BOARD MAY AUTHORIZE CONTRACTS OR TRANSACTIONS IN GOOD FAITH BY AFFIRMATIVE VOTE (LESS THE VOTE OF THE CONFLICTED DIRECTOR) OF A MAJORITY OF THE ENTIRE BOARD AT WHICH THERE IS A QUORUM PRESENT WITHOUT COUNTING THE CONFLICTED DIRECTOR. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND ADMINISTRATIVE STAFF. THE BOARD'S DECISION IS TO USE THE COMPENSATION SET BY ST. PAUL PUBLIC SCHOOLS AS A BENCHMARK AND TO LIMIT COMPENSATION AT COMMUNITY OF PEACE ACADEMY TO 90% OF EQUIVALENT POSITIONS AND QUALIFICATIONS AT ST. PAUL PUBLIC SCHOOLS. THIS PROCESS IS UNDERTAKEN ANNUALLY FOR THE EXECUTIVE DIRECTOR AND ADMINISTRATIVE STAFF AND WAS LAST COMPLETED IN 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION FOR METHOD OF ACCOUNTING</Identifier>
        <ReturnReference>FORM 990, PART XII, LINE 1</ReturnReference>
        <Explanation>THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>EXPLANATION FOR HOURS WORKED</Identifier>
        <ReturnReference>FORM 990, PART VII, SECTION A</ReturnReference>
        <Explanation>KAREN RUSTHOVEN WORKED APPROXIMATELY 41 HOURS PER WEEK AS FOLLOWS: COMMUNITY OF PEACE ACADEMY - EXECUTIVE DIRECTOR - 40 HOURS COMMUNITY OF PEACE BUILDING COMPANY - EXECUTIVE DIRECTOR - 1 HOUR ROBERT FULTON WORKED APPROXIMATELY 2 HOURS PER WEEK AS FOLLOWS: COMMUNITY OF PEACE ACADEMY - BOARD MEMBER - 1 HOUR COMMUNITY OF PEACE BUILDING COMPANY - BOARD MEMBER - 1 HOUR JENNIFER DRIER WORKED APPROXIMATELY 41 HOURS PER WEEK AS FOLLOWS: COMMUNITY OF PEACE ACADEMY - BOARD MEMBER AND TEACHER - 40 HOURS COMMUNITY OF PEACE BUILDING COMPANY - BOARD MEMBER - 1 HOUR</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMMUNITY OF PEACE BUILDING COMPANY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>471 MAGNOLIA AVENUE EAST</AddressLine1>
          <City>ST PAUL</City>
          <State>MN</State>
          <ZIPCode>55130</ZIPCode>
        </AddressUS>
        <EIN>411921973</EIN>
        <PrimaryActivities>SCHOOL BUILDING LEASING</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 11A, I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>COMMUNITY OF PEACE ACADEMY</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>COMMUNITY OF PEACE BUILDING CO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>1339000</AmountInvolved>
        <MethodOfAmtDetermination>LEASE AGREEMENT</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>