2026-03-06T10:56:12-06:00 2025-06-30 471019942 CREATIVE PLANNING TAX LLC 100 EAST PARK AVE WATERLOO IA 50703 990 2024-07-01 200257761 TWIN CITIES ACADEMY TWIN 6512054797 690 BIRMINGHAM STREET ST PAUL MN 55106 ELIZABETH LUETH EXECUTIVE DIRECTOR 6512054797 2026-03-04 1 1 MICHELLE HEKEL P01440878 5157275700 2026-03-04 2024 2025-03-06 01:10:19Z ELIZABETH LUETH 690 BIRMINGHAM STREET ST PAUL MN 55106 10729702 0 X TWINCITIESACADEMY.ORG X 2003 MN TEACH STUDENTS SKILLS TO ACHIEVE IN COLLEGE, CONTRIBUTE TO SOCIETY, & BE ACCEPTING OF ALL PEOPLE 8 5 117 5 0 0 10521700 10489716 154013 179721 -41949 -49352 11260 24381 10645024 10644466 1000 1000 0 0 5864325 6339370 0 0 0 4314599 4198269 10179924 10538639 465100 105827 6155774 5999932 5981274 5483277 174500 516655 TO ENSURE THAT ALL STUDENTS GRADUATE WITH THE SKILLS TO ACHIEVE IN COLLEGE, TO CONTRIBUTE POSITIVELY TO SOCIETY, AND TO BE ACCEPTING OF ALL PEOPLE. 0 0 9702270 1000 203228 TWIN CITIES ACADEMY PROVIDES A COMPREHENSIVE PROGRAM OF INSTRUCTION TO STUDENTS IN GRADES SIX THROUGH TWELVE. DURING THE FISCAL YEAR ENDED JUNE 30, 2025, TWIN CITIES ACADEMY SERVED AN ESTIMATED 515 STUDENTS. 9702270 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 22 0 1 117 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 5 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 1 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 BLOOMINGTON MN 554314420 X LISA DENNIS SECRETARY/SOCIAL WORKER 40.00 0.00 X X 72584 0 15080 ERIN ENQUIST BOARD MEMBER/TEACHER 40.00 0.00 X 60638 0 15431 ELIZABETH VANERGON TREASURER/TEACHER 40.00 0.00 X X 58641 0 14317 RICH HOLST BOARD CHAIR 2.00 0.00 X X 0 0 0 ADAM GOODER BOARD MEMBER 1.00 0.00 X 0 0 0 CHRISTIAN GUERRERO BOARD MEMBER 1.00 0.00 X 0 0 0 OFIR GERMANIC BOARD MEMBER 1.00 0.00 X 0 0 0 KAREN CALCATERRA BOARD MEMBER 1.00 0.00 X 0 0 0 ELIZABETH LUETH EXECUTIVE DIRECTOR 40.00 0.00 X 145210 0 22223 337073 0 67051 1 0 1 0 4MATIV TECHNOLOGIES INC 959 DAYTON AVE SAINT PAUL MN 55104 STUDENT TRANSPORTATION 1176268 CKC GOOD FOOD 2919 WEST SERVICES ROAD EAGAN MN 55121 FOOD SERVICE 120135 UPTICK EDUCATION LLC 13119 DANUBE LANE ROSEMOUNT MN 55068 STUDENT SERVICES 118786 CREATIVE PLANNING 5400 WEST 110TH ST STE 102 OVERLAND PARK KS 66211 ACCOUNTING 111405 4 10476884 12832 10489716 TUITION AND REIMBURSEMENT 611710 131480 131480 FEES FROM PATRONS 611710 43797 43797 MEDICAL ASSISTANCE 611710 4398 4398 FOOD SALES TO PUPILS 611710 46 46 179721 33117 33117 82469 -82469 -82469 -82469 3641 2767 874 874 MISC REVENUE 900099 23507 23507 23507 10644466 203228 0 -48478 X 1000 1000 375234 206102 169132 4615839 4386478 229361 379502 362200 17302 616057 604603 11454 352738 323992 28746 15426 15426 120774 120774 1973299 1902271 71028 515 515 108958 94095 14863 377339 286306 91033 1044796 1044796 22713 22713 236533 231350 5183 60025 47265 12760 EQUIPT RENTAL & MAINT 112450 109804 2646 DUES & MEMBERSHIPS 46351 1100 45251 INSTRUCTIONAL SUPPLIES 40006 40006 EQUIPMENT PURCHASE 20576 19166 1410 18508 18508 10538639 9702270 836369 0 X 1548093 1685856 1531309 1638386 95281 36108 2047518 1029103 1135125 1018415 1845966 1621167 6155774 5999932 730838 740567 5250436 4742710 5981274 5483277 X 0 0 0 0 174500 516655 174500 516655 6155774 5999932 X 105827 236328 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 140428 40626 99802 1907090 988477 918613 1018415 DUE FROM TCAABC 707183 DEFERRED OUTFLOWS - PENSION 913984 1621167 NET PENSION LIABILITY 3611416 DEFERRED INFLOWS - PENSION 1122742 CAPITAL LEASE PAYABLE 8552 4742710 X PART X, LINE 2: THE CHARTER SCHOOL IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE SECTION OF THE MINNESOTA INCOME TAX STATUTES. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE CHARTER SCHOOL QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE ORGANIZATION HAS EVALUATED AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS POSTED ON OUR WEBSITE. THE POLICY IS PRINTED ON THE APPLICATION WHICH IS HANDED TO ALL REGISTERING STUDENTS AND PROSPECTIVE STUDENTS. THE POLICY CAN BE FOUND IN OUR HANDBOOKS. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X X 0 0 0 0 0 0 0 0 0 ELIZABETH LUETH EXECUTIVE DIRECTOR 145210 0 0 0 0 0 12800 0 9423 0 167433 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED AT THE ANNUAL MEETING BY THE ELIGIBLE VOTERS OF THE ACADEMY INCLUDING STAFF MEMBERS WHO ARE EMPLOYED BY THE ACADEMY, INCLUDING TEACHERS AND EXISTING DIRECTORS, AND PARENTS/LEGAL GUARDIANS OF STUDENTS ENROLLED AT THE ACADEMY. FORM 990, PART VI, SECTION B, LINE 11B THE PRINCIPAL/EXECUTIVE DIRECTOR REVIEWED THE RETURN PRIOR TO SUBMISSION. A COPY WAS PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C FOR THE ANNUAL AUDIT, EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST FORM WHICH IS REVIEWED BY THE BOARD TO ENSURE NO CONFLICTS EXIST. THESE FORMS ARE UPDATED ANNUALLY OR AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 EDUCATIONAL STAFF COMPENSATION IS DETERMINED BY A BOARD ADOPTED SALARY SCHEDULE. ALL OTHER EMPLOYEES COMPENSATION IS BASED ON MARKET VALUE AND PAST PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. ELIZABETH VANERGON, LISA DENNIS AND ERIN ENQUIST ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G MISCELLANEOUS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 547,107. MANAGEMENT AND GENERAL EXPENSES 71,028. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 618,135. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,152,297. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,152,297. FOOD SERVICE: PROGRAM SERVICE EXPENSES 202,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 202,867. FORM 990, PART X, LINE 25: PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES. FORM 990, PART XI, LINE 9: GASB 68 - PENSION ADJUSTMENT 236,328. TCAABC 690 BIRMINGHAM STREET ST PAUL MN 55106 472817284 RENTAL PROPERTY MN 501(C)(3) LINE 12A, I TWIN CITIES ACADEMY 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 TCAABC D 707183 CASH BALANCE TCAABC K 1110347 LEASE AGREEMENT