2024-05-15T14:58:58-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2022-07-01 820555555 SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS SAIN 6512902225 16 WEST 5TH STREET ST PAUL MN 55102 CALLIE JACOBS EXECUTIVE DIRECTOR 6512902225 2024-05-15 1 CALLIE JACOBS 999009999 0 BRENT L ALEXANDER CPA P00075113 5157275700 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALLIE JACOBS 16 WEST 5TH STREET ST PAUL MN 55102 4931596 0 X WWW.SPCPA.ORG X 2002 MN OPERATION OF A CHARTER SCHOOL IN ST. PAUL, MINNESOTA. 7 6 117 6 0 0 5110658 4787057 66392 111134 132 666 51238 15316 5228420 4914173 0 0 0 0 2888409 2960269 0 0 0 2248806 2447514 5137215 5407783 91205 -493610 5205143 4623157 5121737 3814559 83406 808598 PROVIDE THE HIGHEST CALIBER OF ACADEMIC AND ARTISTIC EDUCATION FOR ASPIRING PRE-PROFESSIONAL PERFORMING ARTISTS AND TO FULLY PREPARE STUDENTS FOR COLLEGE AND CONSERVATORY. 0 0 4351828 122028 PROVIDE A HIGH SCHOOL EDUCATION THAT INCLUDES TRAINING PRE-PROFESSIONAL ARTISTS IN THE AREAS OF INSTRUMENTAL AND VOCAL MUSIC, THEATRE AND DANCE, VISUAL ARTS, AND CREATIVE WRITING. DURING THE FISCAL YEAR ENDING JUNE 30, 2023, SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS SERVED 374 STUDENTS. 4351828 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 23 0 1 117 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 BLOOMINGTON MN 554314420 X MICHAEL ROBINS CHAIR 0.50 0.50 X X 0 0 0 KELLY RODIECK VICE CHAIR/TREASURER 0.50 0.50 X X 0 0 0 SHAWN JUDGE SECRETARY 0.50 0.00 X X 0 0 0 AMBER KEELEY MEMBER 0.50 0.00 X 0 0 0 JEFF KIMPTON MEMBER 0.50 0.00 X 0 0 0 DUSTIN HAUG MEMBER/TEACHER 40.00 0.00 X 54954 0 25760 MIKE BETTISON MEMBER 0.50 0.00 X 0 0 0 CALLIE JACOBS EXECUTIVE DIRECTOR 40.00 10.00 X 161381 0 16836 BRIAN GORANSON PRINCIPAL 40.00 0.00 X 117195 0 32850 MONICA LONERGAN DIRECTOR OF SPECIAL EDUCAT 40.00 0.00 X 115637 0 18240 449167 0 93686 3 0 1 0 BERGANKDV OUTSOURCED SERVICES LLC 5454 W 110TH ST OVERLAND PARK KS 66211 ACCOUNTING SERVICES 118932 METRO TRANSITSALES OPERATION 560 6TH AVE N MINNEAPOLIS MN 55411 TRANSPORTATION 108247 2 4746342 40715 3408 4787057 FEES FROM PATRONS 611710 66398 66398 EVENT SALES 611710 44736 44736 111134 666 666 21845 17423 4422 4422 MISCELLANEOUS REVENUE 611710 10894 10894 10894 4914173 122028 0 5088 260603 80937 179666 2135260 1850649 284611 180073 155481 24592 208305 134295 74010 176028 141865 34163 9308 9308 124381 124381 375382 354735 20647 39979 19227 20752 207744 72014 135730 996985 996985 47224 9752 37472 1897 1897 175149 96378 78771 DUES & MEMBERSHIPS 374967 343741 31226 INSTRUCTIONAL SUPPLIES 48827 48827 SMALL EQUIPMENT 26619 26619 REPAIRS & MAINTENANCE 15995 15995 3057 2431 626 5407783 4351828 1055955 0 X 261122 114461 766278 693962 829043 372422 84853 73202 1750578 1095339 760697 655239 2503150 2713871 5205143 4623157 273795 238432 4847942 3576127 5121737 3814559 X -676259 105647 759665 702951 0 0 83406 808598 5205143 4623157 X -493610 1218802 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 514649 227505 287144 1235929 867834 368095 655239 DUE FROM SPCPA BUILDING COMPANY 1800080 DEFERRED OUTFLOWS - PENSION 866079 RIGHT OF USE ASSETS 47712 2713871 NET PENSION LIABILITY 2862827 DEFERRED INFLOWS - PENSION 664157 RIGHT OF USE LIABILITIES 49143 3576127 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, 2023. 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'S RACIALLY NONDISCRIMINATORY POLICY IS DESCRIBED IN THE STUDENT HANDBOOK. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X X X 0 0 0 0 0 0 0 0 0 CALLIE JACOBS EXECUTIVE DIRECTOR 161381 0 0 0 0 0 12594 0 4242 0 178217 0 0 0 BRIAN GORANSON PRINCIPAL 117195 0 0 0 0 0 9871 0 22979 0 150045 0 0 0 PART I, LINE 3 SCHOOL DIRECTOR COMPENSATION IS APPROVED BY THE BOARD OF SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS, AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. IN ADDITION, A WRITTEN EMPLOYMENT CONTRACT IS ESTABLISHED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPRISED OF THE PRESIDENT AND OTHER DIRECTORS APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE MAY ACT DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. DURING SUCH INTERVALS AND SUBJECT TO THE BOARD'S CONTROL AND DIRECTION, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY AND POWERS OF THE BOARD OF DIRECTORS SUBJECT TO SUCH LIMITATIONS AS THE BOARD MAY IMPOSE FROM TIME TO TIME. UNLESS SPECIFICALLY AUTHORIZED BY THE BOARD OF DIRECTORS BY RESOLUTION APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS, THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY AND POWER TO ELECT OFFICERS, TO AMEND THE ARTICLES OF INCORPORATION, TO ADOPT A PLAN OF MERGER OR CONSOLIDATION, TO AUTHORIZE THE SALE, ENCUMBRANCE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION, TO AUTHORIZE A VOLUNTARY DISSOLUTION OF THE CORPORATION OR A REVOCATION THEREOF, OR TO AMEND THESE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A AS PER MN STATUTE 124E.07, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT, MEMBERS OF THE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE PUBLIC DISCLOSURE COPY OF THE 990 IS REVIEWED AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY EXAMINING THE PAY OF SIMILAR POSITIONS IN BOTH TRADITIONAL AND NON-TRADITIONAL PUBLIC SCHOOLS. EXECUTIVE DIRECTOR COMPENSATION IS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. COMPENSATION OF ALL OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR. COMPENSATION IS ALSO REVIEWED BY OUR FINANCE COMMITTEE. THIS COMMITTEE DOES NOT HAVE ANY EXECUTIVE AUTHORITY AND IS DESIGNED TO PROVIDE SUPPORT TO SCHOOL ADMINISTRATION AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AND A PARENT AS MEMBERS OF THE BOARD OF DIRECTORS. DUSTIN HAUG IS A BOARD MEMBER BUT RECEIVED COMPENSATION FOR HIS SERVICES AS A TEACHER. 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 1,218,802. SAINT PAUL CONSERVATORY OF PERFORMING ARTISTS FOUNDATION 16 W 5TH STREET ST PAUL MN 55102 640962452 SUPPORTING ORGANIZATION MN 501(C)(3) LINE 12A, I SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS 1 SPCPA BUILDING COMPANY 16 W 5TH STREET ST PAUL MN 55102 201775622 FACILITY LEASING MN 501(C)(3) LINE 12A, I SAINT PAUL CONSERVATORY FOR PERFORMING ARTISTS 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 SPCPA BUILDING COMPANY D 1800080 A/R BALANCE SPCPA BUILDING COMPANY K 725421 LEASE AGREEMENT