2024-05-15T10:07:17-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 220 PARK AVE S ST CLOUD MN 56301 990 2022-07-01 411987504 AFSA HIGH SCHOOL AFSA 6512093915 100 VADNAIS BLVD VADNAIS HEIGHTS MN 55127 BECKY MEYER EXECUTIVE DIRECTOR 6512093915 2024-05-13 1 BECKY MEYER 999009999 0 MARIE A PRIMUS CPA P01272184 5157275700 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BECKY MEYER 100 VADNAIS BLVD VADNAIS HEIGHTS MN 55127 7733677 0 X WWW.AFSAHIGHSCHOOL.COM X 2000 MN ENGAGE LEARNERS IN ACADEMICALLY RIDGOROUS LEARNING EXPERIENCES AND LEADERSHIP OPPORTUNITIES. 9 6 121 18 0 0 7166148 7527103 81854 138161 770 4220 14206 42169 7262978 7711653 0 0 0 0 4884562 4957356 0 0 0 2684073 2657133 7568635 7614489 -305657 97164 3604090 3535364 7158568 6328661 -3554478 -2793297 X THE ACADEMY FOR SCIENCES & AGRICULTURE ENGAGES LEARNERS IN AN ACADEMICALLY RIGOROUS STUDENT CENTERED LEARNING EXPERIENCES AND LEADERSHIP OPPORTUNITIES WITHIN AN ENVIRONMENTAL, SCIENCE AND AGRICULTURAL FRAMEWORK. OUR FOCUS IS ON DEVELOPING LIFELONG LEARNERS WHO ARE CURIOUS ABOUT THE WORLD AROUND THEM. 0 0 6878071 180330 THE SCHOOL IS AUTHORIZED TO OPERATE AS PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE IN THE STATE OF MINNESOTA. AFSA IS A HIGH QUALITY CHARTER SCHOOL THAT PROVIDES HANDS ON AND EXPERIENTIAL LEARNING TO ALL GRADES AND SERVES STUDENTS FROM UP TO TWENTY MINNESOTA SCHOOL DISTRICTS. THEIR MISSION IS TO FURTHER AGRICULTURAL LITERACY FOR URBAN AND SUBURBAN STUDENTS OF ALL AGES. THE ACADEMY SERVED 406 STUDENTS IN GRADES K-12 FOR THE YEAR ENDED JUNE 30, 2023. 6878071 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 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 17 0 1 121 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 0 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD W SUITE 1000 BLOOMINGTON MN 55431 X BRADY JONES TREASURER/TEACHER 45.00 0.00 X X 47471 0 18065 JODI STUMPNER MEMBER/TEACHER 45.00 0.00 X 47075 0 4718 KATIE CROWLEY MEMBER/TEACHER 45.00 0.00 X 60471 0 6057 KATE PLAISANCE CHAIR/CLERK 5.00 0.00 X X 0 0 0 DAVID SMITH VICE-CHAIR 5.00 0.00 X X 0 0 0 GERARD CRAMER CLERK 5.00 0.00 X 0 0 0 MELISSA DEGIDIO MEMBER 5.00 0.00 X 0 0 0 JESSICA GOODWIN MEMBER 5.00 0.00 X 0 0 0 JULIE COX MEMBER 5.00 0.00 X 0 0 0 BECKY MEYER EXECUTIVE DIRECTOR 40.00 5.00 X 128626 0 20779 283643 0 49619 1 0 0 0 PROPEL NONPROFITS 1 SE MAIN ST SUITE 600 MINNEAPOLIS MN 55414 CONSULTING 351017 PERFORMANCE FOODSERVICE-TWIN CITIES 13400 COMMERCE BLVD ROGERS MN 55374 FOOD SERVICES 109732 2 5587 7483508 38008 7527103 FOOD SERVICE SALES 611710 71829 71829 ACTIVITY FEES 611710 51206 51206 MEDICAL ASSISTANCE 611710 8016 8016 TUITION REVENUE 611710 7110 7110 138161 7419 3199 4220 4220 4220 5519 5587 5519 0 26724 13306 13418 13418 MISCELLANEOUS REVENUE 900099 28751 28751 28751 7711653 180330 0 4220 337827 192204 145623 3585933 3361110 224823 292372 275578 16794 449917 422110 27807 291307 265426 25881 342915 324468 18447 9109 9109 90367 10650 79717 394730 389483 5247 73393 57552 15841 108041 102210 5831 1188601 1082334 106267 5936 5030 906 34165 34165 78984 78597 387 104472 104472 RENTAL AND MAINTENANCE 101334 101334 DUES AND MEMBERSHIPS 61645 7987 53658 FIELD TRIPS 31931 31931 INSTRUCTIONAL SUPPLIES 23962 23962 7548 7468 80 7614489 6878071 736418 0 X 205098 240139 10000 501 399997 845006 126190 42165 870374 497050 422300 373324 2440505 2034229 3604090 3535364 477880 728003 44375 500 261080 300000 6375233 5300158 7158568 6328661 X -3974980 -3170278 420502 376981 0 0 -3554478 -2793297 3604090 3535364 X 97164 664017 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 458616 258772 199844 411758 238278 173480 373324 DEFERRED OUTFLOWS - PENSION 1548861 DUE FROM BUILDING COMPANY 260006 RIGHT OF USE ASSETS 225362 2034229 NET PENSION LIABILITY 4493255 DEFERRED INFLOWS 585198 LEASE LIABILITIES 221705 5300158 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 HAS EVALUATED AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES. 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 NONDISCRIMINATION POLICIES ARE INCLUDED IN THE SCHOOL HANDBOOK AND BOARD POLICY. SCHEDULE E, PART I, LINE 6 AS A MINNESOTA PUBLIC CHARTER SCHOOL, THE SCHOOL RECIEVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. LIZ BURKWALD ACADEMIC DIRECTOR DAUGHTER TO EXECUTIVE DIRECTOR - BECKY MEYER 102275 EMPLOYEE - PAYROLL 0 BILL LLOYD OPERATIONS MANAGER SON TO EXECUTIVE DIRECTOR - BECKY MEYER 74179 EMPLOYEE - PAYROLL 0 SCHEDULE L, PAGE 2, PART IV - TRANSACTION WITH INTERESTED PERSONS: BOTH INDIVIDUALS HAVE EMPLOYMENT AGREEMENTS AND ARE PAID AT FAIR MARKET VALUE. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE: 1. ANY PARENT OR GUARDIAN OF ANY STUDENT ENROLLED AT AFSA; 2. ANDY LEARNING FACILITATOR OR SALARIED ADMINISTRATOR EMPLOYED BY AFSA; AND 3. ANY ELECTED OR APPOINTMENT MEMBER OF THE BOARD OF DIRECTORS OF AFSA. ALL MEMBERS WILL HAVE EQUAL VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A EACH DIRECTOR IS APPOINTED BY MAJORITY VOTE OF THE MEMBERS. THE BOARD, BY A RESOLUTION APPROVED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS THEN HOLDING OFFICE, MAY ESTABLISH ONE OR MORE COMMITTEES OF ONE OR MORE NATURAL PERSONS HAVING THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION TO THE EXTENT PROVIDED IN SUCH RESOLUTION. SUCH COMMITTEES, HOWEVER, SHALL AT ALL TIMES BE SUBJECT TO THE DIRECTION AND CONTROL OF THE BOARD. COMMITTEE MEMBERS NEED NOT BE DIRECTORS AND SHALL BE APPOINTED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS PRESENT. A MAJORITY OF THE MEMBERS OF ANY COMMITTEE SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT A MEETING OF ANY SUCH COMMITTEE. IN OTHER MATTERS OF PROCEDURE, THE PROVISIONS OF THE BYLAWS SHALL APPLY TO COMMITTEES AND THE MEMBERS THEREOF TO THE SAME EXTENT THEY APPLY TO THE BOARD AND DIRECTORS, INCLUDING, WITHOUT LIMITATIONS, THE PROVISIONS WITH RESPECT TO MEETINGS AND NOTICE THEREOF, ABSENT MEMBERS, WRITTEN ACTIONS AND VALID ACTS. EACH COMMITTEE SHALL KEEP REGULAR MINUTES OF ITS PROCEEDINGS AND REPORT THE SAME TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATION'S GOVERNING DOCUMENTS MUST BE APPROVED BY A MAJORITY OF MEMBERS PRESENT AT THE REGULAR OR SPECIAL MEETING OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE SCHOOL'S MANAGEMENT AND BOARD TREASURER. THE REVIEWED DRAFT OF THE FORM 990 WAS THEN SENT TO THE BOARD FOR FINAL REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE START OF EACH BOARD MEETING (AND INCLUDED ON THE AGENDA), THE BOARD CHAIR DETERMINES IF THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD CHAIR DETERMINES IF A CONFLICT OF INTEREST EXISTS BASED ON INFORMATION PROVIDED BY THE INTERESTED BOARD MEMBER. THE SCHOOL HAS A CONFLICT-OF-INTEREST POLICY - ALL BOARD MEMBERS MUST COMPLY WITH THIS POLICY. IF A CONFLICT IS DETERMINED TO EXIST, THE BOARD MEMBER MUST REFRAIN FROM VOTING AND/OR EXCUSE HIM/HERSELF. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD DETERMINES THE COMPENSATION OF THE SCHOOL DIRECTOR VIA A BOARD EVALUATION COMMITTEE AND ALL TEACHERS, BASED ON RECOMMENDATIONS FROM THE HUMAN RESOURCES (HR) COMMITTEE AS PART OF THE ANNUAL BUDGETING PROCESS. THE HR COMMITTEE USED THE MACS ANNUAL SURVEY RESULTS AND OTHER PUBLIC-SCHOOL WAGES TO DETERMINE THE RECOMMENDATIONS. THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE MEETING MINUTES. THE PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2019 FOR THE SCHOOL DIRECTOR, B. MEYER AND ALL OTHER 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: PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. BRADY JONES, JODI STUMPNER, AND KATIE CROWLEY ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. 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 664,017. ASFA BUILDING COMPANY 100 VANDALS BLVD VANDAL HEIGHTS MN 55127 030530720 LEASING A SCHOOL FACILITY MN 501(C)(3) LINE 12B, II AFSA HIGH SCHOOL 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 AFSA BUILDING COMPANY K 896456 LEASE AGREEMENT AFSA BUILDING COMPANY D 260006 YEAR END VALUE