2024-04-26T12:43:29-00:00 2023-06-30 753125446 THOMAS & COMPANY CPA PA 9710 STIRLING RD STE 101 COOPER CITY FL 33024 990 2022-07-01 352344965 COLLEGE PREP ELEMENTARY COLL 6516052360 355 RANDOLPH AVENUE 300 Saint Paul MN 55102 ROBIN PERCIVAL EXECUTIVE DIRECTOR 2024-04-26 false ROBIN PERCIVAL 999009999 ROBY THOMAS CPA P02147175 9544357272 2024-04-26 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBIN PERCIVAL 355 RANDOLPH AVENUE 300 Saint Paul MN 55102 3143492 false X WWW.CPE-K6.ORG X 2008 MN TO PREPARE SCHOLARS TO BUILD CHARACTER AND ACCEPT OF THE VALUE OF VARIOUS CULTURES 7 3 47 0 4398832 3131310 14264 5720 2711 6462 2804 0 4418611 3143492 0 0 1711255 1962621 0 0 2611111 1756622 4322366 3719243 96245 -575751 7308284 5339058 8898545 7505070 -1590261 -2166012 TO PREPARE SCHOLARS TO BUILD CHARACTER AND ACCEPT OF THE VALUE OF VARIOUS CULTURES false false 3347319 THE COLLEGE PREP ELEMENTARY CPE IS A CHARTER SCHOOL OPERATING IN 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 EVERYSTUDENT 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 STRONGEDUCATIONAL PROGRAM WITHIN A LEARNING COMMUNITY THAT BUILDS SELF-CONFIDENCE AND AWARENESS OF DIVERSE CULTURES AND IDEAS. THE SCHOOL PARTNERS WITH INDIVIDUALS AND COMMUNITY ORGANIZATIONS 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 2022-2023, CPE HAD AN AVERAGE ENROLLMENT OF 175 STUDENTS. 3347319 true false false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 47 true false false false false false false false false false false false false X 7 3 false false false false false true false true false false false false true true true true true true false false X ROBIN PERCIVAL 6516052360 355 RANDOLPH AVENUE ST PAUL MN 55102 ROBIN PERCIVAL EXECUTIVE DIRECTOR 040.00 X 108830 0 0 CONNIE BRUNER DIRECTOR 041.00 X 72052 0 0 KAREN TARRANT VICE BOARD CHAIR 001.00 X 54289 0 0 BAILEY THOMPSON BOARD CHAIR 041.00 X 39853 0 0 JOSEPHINE VANG DIRECTOR 041.00 X 34844 0 0 GRACE RIEBE DIRECTOR 001.00 X 84 0 0 LAH LAH DOO DIRECTOR 001.00 X 0 0 0 MYKQUEL REYNOLDS DIRECTOR 001.00 X 0 0 0 309952 1 false false false 3057827 73483 3131310 5720 5720 5720 6462 6462 3143492 12182 0 0 0 0 0 0 1602948 1442653 160295 0 359673 323706 35967 0 0 0 0 0 0 28114 25303 2811 0 0 0 0 0 0 0 0 137912 124121 13791 0 532764 479487 53277 0 PURCHASED SERVICES 591828 532645 59183 SUPPLIES MATERIALS 275322 247790 27532 FOOD SERVICE 5414 4873 541 SITES BUILDING 185268 166741 18527 0 3719243 3347319 371924 0 935212 220674 927817 457996 159427 58483 545949 323817 184466 222132 5101362 4379773 7308284 5339058 233906 174532 4460150 4068326 4204489 3262212 8898545 7505070 X -1917244 -2442940 241515 222132 85468 54796 -1590261 -2166012 7308284 5339058 -575751 X X false true X true true true X false 210219 96856 113363 335730 226961 108769 222132 Financial derivatives and other financial products Closely-held equity interests ROU ASSETS-NET OF AMORTIZATION 3827617 LEASED ASSETS - NET OF AMORTIZATION DEFERRED OUTLOWS - PENSIONS 552156 4379773 Federal income taxes NET PENSION LIABILITY 1684418 DEFERRED INFLOWS - PENSIONS 1577794 3262212 3143492 3143492 3143492 3719243 3719243 3719243 true true true true true true false false false false false false false false true false true 3 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. 6a AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. Form 990, Part VI, Section A, Line 7A ALL SCHOOL EMPLOYEES AND PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS FORM THE CONSTITUENCY OF THE SCHOOLS VOTING BODY AND ELECT THE SCHOOLS BOARD OF DIRECTORS Form 990, Part VI, Section A, Line 8B THE ORGANIZATION DOES NOT HAVE COMMITTIES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section B, Line 11B THE FORM 990 WILL BE REVIEWED BY THE SCHOOLS ACCOUNTING MANAGER AND SCHOOL DIRECTOR. A PUBLIC DISCLOSURE COPY WILL THEN BE PROVIDED TO THE BOARD OR A COMMITTEE OF THE BOARD FOR FINAL REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, Line 12C 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 A STATEMENT ON THE ANNIVERSARY OF THEIR ELECTION OR ON 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 DETERMINES 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. AN INDIVIDUAL IS PROHIBITED FROM SERVING AS A MEMBER OF THE BOARD OF DIRECTORS IF THE INDIVIDUAL, AN IMMEDIATE FAMILY MEMBER, OR THE INDIVIDUALS PARTNER IS A FULL OR PART OWNER OR PRINCIPAL WITH A FOR-PROFIT OR NONPROFIT ENTITY OR INDEPENDENT CONTRACTOR WITH WHOM THE CHARTER SCHOOL CONTRACTS, DIRECTLY OR INDIRECTLY, FOR PROFESSIONAL SERVICES, GOODS, OR FACILITIES. AN INDIVIDUAL IS PROHIBITED FROM SERVING AS A BOARD MEMBER IF AN IMMEDIATE FAMILY MEMBER IS AN EMPLOYEE OF THE SCHOOL. Form 990, Part VI, Section B, Line 15A THE ANNUAL PROCESS FOR DETERMINING THE SCHOOL DIRECTORS 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. COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION IS KEPT OF COMPENSATION CHANGES. OTHER KEY EMPLOYEES OF THE SCHOOL, DIRECTOR OF EDUCATION AND CPE OFFICE MANAGER, ARE EVALUATED ANNUALLY BY THE SCHOOL DIRECTOR. THIS PROCESS WAS LAST CONDUCTED IN 2023. Form 990, Part VI, Section C, Line 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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. Form 990, Part XII, Line 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.