2024-05-14T00:16:38-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 220 PARK AVE S ST CLOUD MN 56301 990 2022-07-01 411812210 COMMUNITY OF PEACE ACADEMY COMM 6517765151 471 MAGNOLIA AVENUE EAST ST PAUL MN 55130 TIMOTHY MCGOWAN EXECUTIVE DIRECTOR 6517765151 2024-05-08 1 TIMOTHY MCGOWAN 999009999 0 MARIE A PRIMUS CPA P01272184 5157275700 2024-05-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z TIMOTHY MCGOWAN 471 MAGNOLIA AVENUE EAST ST PAUL MN 55130 14765049 0 X WWW.CPAPK12.ORG X 1995 MN OPERATION OF CHARTER SCHOOL IN ST. PAUL, MINNESOTA. 9 6 204 62 0 0 14892773 14106900 19020 523200 3755 40010 27873 93016 14943421 14763126 2185 0 0 0 8009058 7738324 0 0 0 5512570 6398249 13523813 14136573 1419608 626553 13004549 12965542 12630999 10511530 373550 2454012 X THE MISSION OF COMMUNITY OF PEACE ACADEMY IS 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. WITHIN SUCH AN ENVIRONMENT, EACH STUDENT WILL BE EMPOWERED AND INSPIRED TO REACH HIS OR HER FULL ACADEMIC, EMOTIONAL, PHYSICAL, AND SPIRITUAL POTENTIAL. THUS EMPOWERED AND PREPARED, COMMUNITY OF PEACE GRADUATES WILL COMMIT THEMSELVES TO MEET THE CHALLENGES POSED BY LIFE IN THE MULTICULTURAL WORLD OF THE 21ST CENTURY WITH CONFIDENCE, COMPASSION, INTELLIGENCE, AND A POSITIVE REGARD FOR ALL. 0 0 12710108 612393 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. 12710108 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 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 24 0 1 204 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 1 1 1 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 SARAH ZOSEL CHAIR 1.00 0.00 X X 0 0 0 KEVIN KETO VICE-CHAIR/TEACHER 41.00 0.00 X X 57446 0 13526 TERESA VASQUEZ DE NILSSON TREASURER 1.00 0.00 X X 0 0 0 MEGAN CINA-BERNARD SECRETARY/TEACHER 41.00 0.00 X X 50029 0 4373 OROBOSA ERO DIRECTOR 1.00 0.00 X 0 0 0 BLANCA DAYSI RIVAS DIRECTOR 1.00 0.00 X 0 0 0 TOM CIACCIO DIRECTOR 1.00 0.00 X 0 0 0 GREG BUCKNER DIRECTOR 1.00 0.00 X 0 0 0 MAGGIE ELENZ DIRECTOR/TEACHER 41.00 0.00 X 44765 0 15311 TIM MCGOWAN EXECUTIVE DIRECTOR 41.00 1.00 X 133825 0 19303 286065 0 52513 1 0 1 0 CENTERLINE CHARTER CORP 1870 RICE STREET MAPLEWOOD MN 55113 TRANSPORTATION 701464 STRATEGIC STAFFING SOLUTION LLC 1274 CHISMILL LANE STE 101 MOUNT PLEASANT SC 29466 SPECIAL ED SERVICES 324222 TWIN CITIES EDUCATION CONSULTANTS LLC 14027 LYNCH DRIVE ROGERS MN 55374 SPECIAL ED SERVICES 232755 CKC GOOD FOOD 1185 CONCORD ST NORTH SOUTH SAINT PAUL MN 55075 FOOD SERVICES 232671 BUILDING RESOURCE CORP 600 HOOVER ST NE SUITE 600 MINNEAPOLIS MN 55413 CLEANING SERVICES 225410 9 3763 14092223 10914 14106900 FOOD SALES 611710 494527 494527 MEDICAL ASSISTANCE 611710 19873 19873 FEES FROM PATRONS 611710 8800 8800 523200 40010 40010 3033 3763 1923 1110 1110 2713 0 2713 2713 E-RATE REVENUE 611710 54531 54531 MISCELLANEOUS 611710 32923 32923 INSURANCE RECOVERY 611710 1739 1739 89193 14763126 612393 0 43833 X 333164 177989 155175 5757552 5154957 602595 474638 426629 48009 722083 627221 94862 450887 396093 54794 6625 6625 147812 147812 2800513 2696016 104497 868139 760258 107881 251182 192418 58764 1785577 1785577 147350 147350 158637 152351 6286 EQUIP RENTAL & MAINT 88485 88485 INSTRUCTIONAL SUPPLIES 80617 80617 DUES & MEMBERSHIPS 45406 7741 37665 17906 16406 1500 14136573 12710108 1426465 0 X 4713415 4447294 2134688 2641408 128280 107148 3975859 1618326 2264680 2357533 3763486 3412159 13004549 12965542 1156438 924645 11474561 9586885 12630999 10511530 X -1900814 97352 2274364 2356660 0 0 373550 2454012 13004549 12965542 X 626553 1453909 X 0 1 X 1 1 1 X 2136631 320487 1816144 1839228 1297839 541389 2357533 DUE FROM COMMUNITY OF PEACE BUILDING COMPANY 510923 DEFERRED OUTFLOWS - PENSION 2830892 RIGHT OF USE ASSETS 70344 3412159 NET PENSION LIABILITY 7717467 DEFERRED INFLOWS - PENSION 1798001 RIGHT OF USE LIABILITIES 71417 9586885 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 NON-DISCRIMINATORY POLICY IS CONTAINED IN SCHOOL SOLICITATION MATERIALS AND OTHER PROMOTIONAL INFORMATION. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X X 0 0 0 0 0 0 0 0 0 TIM MCGOWAN EXECUTIVE DIRECTOR 133825 0 0 0 0 0 11303 0 8000 0 153128 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SCHOOL'S MEMBERSHIP CONSISTS OF LICENSED TEACHERS, OTHER EMPLOYEES OF THE SCHOOL, AND PARENT(S)/LEGAL GUARDIAN(S) OF ENROLLED STUDENTS. FORM 990, PART VI, SECTION A, LINE 7A THE SCHOOL'S MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL IS REQUIRED FROM THE MEMBERS TO ADOPT, AMEND, OR REPEAL A BYLAW FIXING A QUORUM OR MEETINGS OF MEMBERS, PRESCRIBING PROCEDURES FOR REMOVING DIRECTORS OF FILLING VACANCIES, FIXING THE NUMBER OF DIRECTORS, FIXING THE CLASSIFICATIONS, QUALIFICATIONS, OR TERMS OF OFFICE OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B 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. THE BOARD OF DIRECTORS ALSO REVIEW PUBLIC DISCLOSURE COPY OF THE FORM 990, EITHER PRIOR TO OR AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C 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 THE CONFLICTS OF INTEREST ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, AND THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF THE ADMINISTRATIVE STAFF. SALARY COMPARISON DATA GENERATED BY THE ANNUAL COMPENSATION SURVEY OF THE MINNESOTA ASSOCIATION OF CHARTER SCHOOLS IS USED AS A BENCHMARK TO ENSURE SALARIES THAT ARE COMPARABLE AND COMPETITIVE TO AVERAGE SALARIES FOR METRO CHARTER SCHOOLS. THIS PROCESS IS UNDERTAKEN ANNUALLY FOR THE EXECUTIVE DIRECTOR AND ADMINISTRATIVE STAFF. 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 VII, SECTION A: RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. MAGGIE ELENZ, KEVIN KETO, AND MEGAN CINA-BERNARD ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G MISCELLANEOUS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,565,268. MANAGEMENT AND GENERAL EXPENSES 104,497. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,669,765. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 1,130,748. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,130,748. 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 1,453,909. COMMUNITY OF PEACE BUILDING COMPANY 471 MAGNOLIA AVENUE EAST ST PAUL MN 55130 411921973 SCHOOL BUILDING LEASE MN 501(C)(3) LINE 12A, I COMMUNITY OF PEACE ACADEMY 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 COMMUNITY OF PEACE BUILDING COMPANY K 1543459 LEASE AGREEMENT COMMUNITY OF PEACE BUILDING COMPANY D 510923 YEAR-END BALANCE