2024-05-15T08:12:15-07:00 2023-06-30 Robert Reese Procaccini CPA 2489 Rice Street Suite 202 Roseville MN 55113 990 2022-07-01 871490320 LEVEL UP ACADEMY ABC LEVE 6514085559 East 2600 County Road E White Bear Lake MN 55110 Daniel Juhlke Director of Operations 6514085559 2024-05-15 1 Daniel Juhlke 999009999 1 Robert Procaccini P01890510 6513092233 2024-05-15 X 1 11 1 AAL2 2022 2023-04-26 12:10:37Z Daniel Juhlke East 2600 County Road E White Bear Lake MN 55110 0 0 X X 2021 MN To support it's beneficiary organization Level Up Academy. 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 To support it's beneficiary organization Level Up Academy. 0 0 0 0 0 To support it's beneficiary organization Level Up Academy, a Minnesota charter school that served approximately 202 students. 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MN X Dieci School Finance LLC 6513092233 2489 Rice Street Suite 202 Roseville MN 55113 Daniel Juhlke Member 1 40 X 0 86184 14919 Dennis Hastings Board Chair 1 0 X X 0 0 0 0 86184 14919 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X X 0 1 1 0 X X 1 Level Up Academy 464156040 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 The organization is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2021 the organization adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly know as FASB Interpretation No. 48, Accounting for Uncertainty In Income Taxes), with no cumulative effect adjustment required, income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The organization believes the income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2023. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by an accounting firm. Once the Form is completed, it is given to the organizations' Board for review before it is signed and filed. Form 990, Part VI, Section B, Line 12c Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary. Form 990, Part VI, Section C, Line 19 The organization makes it's governing documents, conflicts of interest policy, and financial statements available to the public upon request. Form 990, Part XII, Line 2c The Board assumes responsibility for oversight of the audit of it's financial statements and selection of an independent accountant annually. This process has not changed from the prior year. Level Up Academy East 2600 County Road E White Bear Lake MN 55110 464156040 Educational Services MN 501(c)(3) 170(b)(1)(A) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0