2024-05-09T08:56:03-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 3800 AMERICAN BLVD WEST SUITE 1000 MINNEAPOLIS MN 554314420 990 2022-07-01 200393839 LAKES INTERNATIONAL LANGUAGE ACADEMY LAKE 6514640771 246 11TH AVE SE FOREST LAKE MN 55025 JULIE LUNDGREN CHIEF FINANCIAL OFFICER 6514640771 2024-04-29 1 JULIE LUNDGREN 999009999 0 BRENT L ALEXANDER CPA P00075113 9525636800 2024-04-29 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHANNON PETERSON 246 11TH AVE SE FOREST LAKE MN 55025 18352789 0 X WWW.MYLILA.ORG X 2003 MN TO PREPARE TOMORROW'S CRITICAL THINKERS AND GLOBAL CITIZENS THROUGH LANGUAGE ACQUISITION AND INQUIRY-DRIVEN STUDY. 9 5 426 200 0 0 5774228 16124384 11783330 2025436 17069 8898 0 194071 17574627 18352789 0 0 0 0 12047997 12291496 0 0 0 5448219 5363233 17496216 17654729 78411 698060 12900821 12726091 15883878 14844103 -2983057 -2118012 X TO PREPARE TOMORROW'S CRITICAL THINKERS AND GLOBAL CITIZENS THROUGH LANGUAGE ACQUISITION AND INQUIRY-DRIVEN STUDY. TO DELIVER A HIGH CALIBER EDUCATION FROM A GLOBAL PERSPECTIVE THAT COMBINES SECOND-LANGUAGE ACQUISITION WITH A PROVEN INQUIRY-BASED LEARNING APPROACH, ENHANCING INDIVIDUAL ACHIEVEMENT, AND BUILDING COMMUNITY CONNECTIONS. 0 0 14764752 543970 K-12 PUBLIC SCHOOL WITH FOR-FEE PRESCHOOL. THE SCHOOL HAS COMPLETED ITS 19TH YEAR OF OPERATION. IT BEGAN AS A K-6 SCHOOL AND EXPANDED TO GRADES 7-8 IN 2015 AND GRADES 9-12 IN 2016. THE SCHOOL SERVES STUDENTS AT THREE BUILDINGS ON TWO CAMPUSES. KINDER CENTER SERVES PRE-K AND KINDERGARTEN; LOWER SCHOOL SERVES GRADES 1-5; UPPER SCHOOL HOUSES GRADES 6-12. K-12 STUDENT ENROLLMENT TOTALED 1,270 STUDENTS IN FY23. THE INTERNATIONAL BACCALAUREATE ORGANIZATION AUTHORIZED LAKES INTERNATIONAL LANGUAGE ACADEMY (LILA) AS AN IB WORLD SCHOOL FOR ALL GRADES. AUTHORIZATION OCCURS AFTER A THREE-YEAR CANDIDACY FOR EACH LEVEL: PRIMARY YEARS PROGRAMME FOR GRADES PRE-K TO 5, MIDDLE YEARS PROGRAMME FOR GRADES 6-10, AND DIPLOMA PROGRAMME FOR GRADES 11-12. AUTHORIZATION ONLY RESULTS WHEN A SCHOOL HAS BUILT AND IMPLEMENTED ITS IB PROGRAMME CURRICULUM FRAMEWORK TO EXACTING STANDARDS. THE SCHOOL OFFERS MANDARIN CHINESE IMMERSION AND SPANISH IMMERSION TRACKS TO GRADE 5. UPPER SCHOOL STUDENTS HAVE LANGUAGE ACQUISITION AS A FOCUS, BUT THE CURRICULUM IS NOT FULL IMMERSION. INSTEAD, IT IS MEANT FOR NEW LANGUAGE LEARNERS AS WELL AS FOR IMMERSION STUDENTS MATRICULATING FROM LOWER SCHOOL OR OTHER IMMERSION SCHOOLS. LILA GRADUATES TYPICALLY EARN THE STATE BILINGUAL SEAL ON THEIR DIPLOMAS. THE SCHOOL HAS GRADUATION RATES SURPASSING 93%. 608842 694694 COMMUNITY SERVICE PROGRAM, KINDER PREP PRESCHOOL. A FEE-BASED PRESCHOOL FOR AGES 3-5, KINDER PREP PRESCHOOL DOES NOT RECEIVE STATE PUPIL FUNDING. KINDER PREP PRESCHOOL OPENED IN FALL 2013. ITS CURRICULUM REFLECTS THE IB WHOLE-CHILD PHILOSOPHY AND HAS A RICH LANGUAGE COMPONENT, WITH TEACHERS SPEAKING CHINESE, SPANISH, AND ENGLISH TO ALL PARTICIPANTS. ABOUT 110 STUDENTS WERE ENROLLED DURING THE 2022-2023 SCHOOL YEAR. LICENSED BILINGUAL TEACHERS PARTNER WITH CLASSROOM AIDES TO DELIVER ACADEMIC AND SOCIAL-EMOTIONAL EDUCATION, PREPARING STUDENTS FOR KINDERGARTEN AND BEYOND. 735457 886645 COMMUNITY SERVICE PROGRAM, EXPLORER CLUB SCHOOL AGE CARE. LILA'S EXPLORER CLUB SCHOOL AGE CHILDCARE PROGRAM IS A FOR-FEE PROGRAM THAT SERVED APPROXIMATELY 200 STUDENTS THROUGHOUT THE FISCAL YEAR. THE PROGRAM EMPLOYEES ENHANCE STUDENTS' EXPOSURE TO SPANISH AND CHINESE LANGUAGE AS THEY CONDUCT THEIR PROGRAM IN SPANISH, CHINESE, AND ENGLISH. THE PROGRAM IS LOCATED AT KINDER CENTER AND LOWER SCHOOL BUILDINGS AND SERVES GRADES PREK TO 5. 16109051 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 12 0 1 426 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 5 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JULIE LUNDGREN 6514640771 246 11TH AVE SE FOREST LAKE MN 55025 X JENNIFER MAY VICE CHAIR 1.00 0.00 X X 0 0 0 JESSIE SHELDON SECRETARY/TEACHER 2.00 0.00 X X 57067 0 8323 JEAN WOODBERRY MEMBER/TEACHER 41.00 0.00 X 60437 0 8611 KAARI RODRIGUEZ MEMBER/TEACHER 41.00 0.00 X 51437 0 8311 JODELL SAINT JAMES MEMBER(RESIGNED 2/8/23)/TEACHER 41.00 0.00 X 71057 0 9519 DIANE ROHAN MEMBER 1.00 0.00 X 0 0 0 COREY PURKAT MEMBER 1.00 0.00 X 0 0 0 LINDSAY SCHIPPER MEMBER 1.00 0.00 X 0 0 0 ERIN RIBAR MEMBER 1.00 0.00 X 0 0 0 SHANNON PETERSON EXECUTIVE DIRECTOR 60.00 0.00 X 144151 0 15877 JULIE LUNDGREN CHIEF FINANCIAL OFFICER 55.00 5.00 X 107565 0 11565 491714 0 62206 2 0 1 0 CHAVEZ CLEANING SERVICES INC 4415 MAIN STREET NE COLUMBIA HEIGHTS MN 55421 CLEANING SERVICES 132837 TWIN CITIES TRANSPORTATION 1408 NORTHLAND DR 101 MENDOTA HEIGHTS MN 55120 TRANSPORTATION 107410 2 X 15957912 166472 2995 16124384 FEES FROM PATRONS 611710 1843676 1843676 STUDENT ACTIVITIES & FIELD TRIPS 611710 172497 172497 MEDICAL ASSISTANCE 611710 6310 6310 LIBRARY 611710 2953 2953 2025436 8898 8898 93545 0 93545 93545 93545 653 0 653 653 MISCELLANEOUS 611710 84487 84487 E-RATE 611710 15386 15386 99873 18352789 2125309 0 103096 571240 276570 294670 9502708 8767538 735170 769134 712225 56909 753686 656857 96829 694728 621906 72822 55537 46800 8737 41266 41266 925319 797693 127626 37498 32691 4807 118511 111551 6960 2888989 2883459 5530 68152 61661 6491 10342 10292 50 149162 97029 52133 84308 84308 SUPPLIES 431640 405140 26500 TRANSPORTATION 197207 197207 EQUIPMENT RENTAL AND MA 136088 136088 FIELD TRIPS 114341 114341 104873 95695 9178 17654729 16109051 1545678 0 X 1091652 1592818 2052692 1996778 2645048 2490127 241815 201401 1846811 955625 1187737 891186 5681877 5553781 12900821 12726091 1871566 1849437 79406 15075 13932906 12979591 15883878 14844103 X -5017769 -3009198 943202 891186 1091510 0 -2983057 -2118012 12900821 12726091 X 698060 -55914 222899 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1406927 623510 783417 439884 332115 107769 891186 ROA ASSETS 182465 DUE FROM LILA BUILDING COMPANY 324187 DEFERRED OUTFLOW - PENSION 4964834 DEFERRED OUTFLOW - CHARGE ON REFUNDING 82295 5553781 NET PENSION LIABILITY 11353747 LEASE LIABILITY 141763 DEFERRED INFLOW - PENSION 1484081 12979591 X PART X, LINE 2: THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE BASIC FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON THIER WEBSITE AND WITHIN THE STUDENT APPLICATION. ANY ADS PLACED ON SOLICITING STUDENTS HAVE EQUAL OPPORTUNITY EMPLOYER AND EDUCATOR STATEMENTS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. X X 0 0 0 0 0 0 0 0 0 SHANNON PETERSON EXECUTIVE DIRECTOR 144151 0 0 0 0 0 12325 0 3552 0 160028 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LILA BYLAWS DEFINE A MEMBER AS ANY INDIVIDUAL WHO WORKS FOR THE SCHOOL, ANY LEGALLY RECOGNIZED PARENT OR GUARDIAN OF A STUDENT ENROLLED IN THE SCHOOL, ALL STUDENTS ENROLLED IN THE SCHOOL. VOTING MEMBERS (FOR ELECTIONS OF BOARD MEMBERS AND VOTING TO CHANGE THE SCHOOL BYLAWS) ARE MEMBERS WHO ARE AGE 18 OR OLDER. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST VOTE ON AMENDMENTS OR ADDITIONS TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B CFO PRESENTS THE FORM 990 TO THE AUDIT COMMITTEE FOR REVIEW, THEN PRESENTS IT TO THE LILA SCHOOL BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AS A STANDARD PART OF EACH SCHOOL BOARD AGENDA AND FINANCE AND AUDIT COMMITTEE AGENDAS, MEMBERS ARE REQUESTED TO DISCLOSE AN CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST BASED ON THE AGENDA. THE SCHOOL BOARD DETERMINES WHETHER OR NOT THE DISCLOSURE IS A CONFLICT OF INTEREST AND WHETHER OR NOT THE PERSON MAY REMAIN IN THE ROOM FOR THE DISCUSSION AND/OR VOTE. MEMBERS DETERMINED TO HAVE A CONFLICT WHO ARE ALLOWED TO REMAIN FOR THE DISCUSSION MAY ONLY CONTRIBUTE MATERIAL FACTS TO THE DISCUSSION AND ANSWER QUESTIONS. MEMBERS WHO HAVE A CONFLICT MUST LEAVE THE ROOM FOR THE VOTE. ALL BOARD AND COMMITTEE PROCEEDINGS ARE DOCUMENTED IN THE MINUTES. IF A CONFLICT WERE TO BE DISCOVERED AFTER A VOTE OR MEETING, THE DECISION WOULD BE VOIDED AND ITEM RETURNED TO THE AGENDA FOR A REVOTE. IF A TRANSACTION WERE TO BE DISCOVERED AFTER THE FACT, THE SCHOOL BOARD AND ADMINISTRATION WOULD WORK TOGETHER TO DETERMIN ACTIONS FOR THE BOARD MEMBER WITH THE UNDISCLOSED CONFLICT. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR: DIRECTOR EVALUATION COMMITTEE REVIEWS SALARIES OF COMPARABLE POSITIONS IN OTHER MN SCHOOL DISTRICTS. FURTHERMORE, THE COMMITTEE CONSIDERS WHAT THE DIRECTOR WOULD EARN IN SIMILAR MN DISTRICTS. THE COMMITTEE RECOMMENDS A SALARY TO THE FULL BOARD FOR REVIEW AND VOTE. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN FOR ED SHANNON PETERSON LEADING UP TO HER 3-YEAR AGREEMENT WHICH BEGAN JULY 1, 2020. THE EXECUTIVE DIRECTOR RECOMMENDS SALARY INCREASES AND JUSTIFICATION TO THE SCHOOL BOARD WITHIN BUDGET CONSTRAINTS. COMPENSATION INCREASES ARE BASED ON COMPARISON WITH SIMILAR POSITIONS IN OTHER MN SCHOOL DISTRICTS, PAY RATE MATRICES FOR THE DIFFERENT EMPLOYEE CLASSES, AND BUDGET CONSTRAINTS. INDEPENDENT DATA IS REVIEWED BY THE BOARD PRIOR TO SETTING COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN FOR OTHER ADMINISTRATORS, LICENSED TEACHERS, AND SCHOOL SUPPORT STAFF IN THE 2021-22 SCHOOL YEAR. NOTEDLY, IT WAS DETERMINED THAT TOP ADMINISTRATORS WERE EARNING NO MORE THAN TWO-THIRDS OF THEIR EQUIVALENT COUNTERPARTS IN SURROUNDING DISTRICTS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS AND AUDITED FINANCIALS AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL'S FINANCIAL STATEMENTS ARE PART OF THE SCHOOL BOARD MEETING MINUTES; MINUTES ARE AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE AND BY REQUEST. ALL APPROVED SCHOOL BOARD POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE AVAILABLE ON THE SCHOOL'S WEBSITE. FORM 990, PART VII, SECTION A: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. JESSIE SHELDON, JODELL SAINT JAMES, KAARI RODRIGUEZ, AND JEAN WOODBERRY ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THIER SERVICES AS TEACHERS. PT VIII, LINES 1E AND 2A IN PRIOR YEAR FORM 990S FEDERAL AND STATE SOURCE REVENUE WAS REPORTED ON PT VIII, LINE 2A AS PROGRAM REVENUE. FOR 2023 THE ORGANIZATION IS REPORTING ALL FEDERAL AND STATE AID AS CONTRIBUTION REVENUE ON PT VIII, LINE 1E, BASED ON THE FACT THE GENERAL PUBLIC RECEIVES THE PRIMARY AND DIRECT BENEFITS FROM THE PAYMENTS RECEIVED. 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: PENSION ADJUSTMENT 222,899. FORM 990, PART XII, LINE 1: 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. LILA BUILDING COMPANY 246 11TH AVE SE FOREST LAKE MN 55025 202511625 SOLE PURPOSE IS TO LEASE EDUCATIONAL FACILITIES TO THE SCHOOL MN 501(C)(3) LINE 12A, I LAKES INTERNATIONAL LANGUAGE ACADEMY 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 LILA BUILDING COMPANY K 2622321 LEASE AGREEMENT