2025-04-11T15:50:52-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2023-07-01 464017902 MINNESOTA EXCELLENCE IN LEARNING ACADEMY MINN 7632054396 9060 ZANZIBAR LANE N MAPLE GROVE MN 55311 TRACI MOORE EXECUTIVE DIRECTOR 7632054396 2025-04-10 1 1 MICHELLE M HEKEL P01440878 3192346885 2025-04-10 2023 2025-03-06 01:10:19Z TRACI MOORE 9060 ZANZIBAR LANE N MAPLE GROVE MN 55311 3918170 0 X MELASCHOOL.ORG X 2013 MN TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES. 4 2 52 20 0 0 3482238 3896411 9387 12188 0 0 17515 9571 3509140 3918170 0 0 0 0 1952670 2112292 0 0 0 2137450 1807538 4090120 3919830 -580980 -1660 2837005 2906126 4891381 4841902 -2054376 -1935776 X THE MISSION OF THE MINNESOTA EXCELLENCE IN LEARNING ACADEMY (MELA) IS TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES BY PROVIDING A HIGH-QUALITY LEARNING ENVIRONMENT THAT ACCELERATES ACHIEVEMENT, PERFORMANCE, AND COLLEGE-PREPAREDNESS THROUGH CAREFUL ANALYSIS OF STUDENT NEEDS AND EFFECTIVE USE OF DATA TO PERSONALIZE AND MONITOR STUDENT LEARNING. INNOVATION COMBINED WITH RESEARCH-BASED BEST PRACTICES AND STRONG SUPPORT FOR TEACHERS WILL ENSURE THAT EVERY STUDENT IN THE ACADEMY WILL BE READING BY THE END OF THIRD GRADE AND CONTINUE TO EXCEED GRADE LEVEL STANDARDS ENSURING READINESS FOR ACCELERATED WORK IN A HIGH-PERFORMING MIDDLE SCHOOL, HIGH SCHOOL, AND THE COLLEGE OF THEIR CHOICE. 0 0 3371850 21759 DURING ITS EIGHTH YEAR OF OPERATION, MELA SERVED 202 STUDENTS IN GRADES PREK-6. 3371850 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 0 0 0 1 11 0 1 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X MATT WYLIE 7632054396 220 SOUTH 6TH ST UNIT 300 MINNEAPOLIS MN 55402 X JOSEPH SCHERER BOARD CHAIR (THRU 3/2024) 1.00 X X 0 0 0 ISABEL RESLER BOARD CHAIR/TEACHER (BEG 2/2024) 42.00 X X 37448 0 13986 ANTONIO ZAMBRANO VICE CHAIR (THRU 2/2024) 1.00 X X 0 0 0 MALCOLM CURRIE VICE CHAIR/TREASURER (BEG 2/2024) 2.00 X X 0 0 0 CYNTHIA KUENZEL SECRETARY/TEACHER (THRU 9/2023) 41.00 X X 35589 0 7978 OLIVIA HERMANS SECRETARY/TEACHER (BEG 9/2023) 42.00 X X 60875 0 10707 JULIE EDUPUTA TREASURER (THRU 2/2024) 1.00 X X 0 0 0 MALAI TURNBALL MEMBER (THRU 2/2024) 1.00 X 0 0 0 JOSHUA MOESCHL MEMBER/TEACHER (THRU 9/2023) 41.00 X 27125 0 6711 TEMI NWYONE MEMBER (BEG 9/2023) 1.00 X 0 0 0 DANIELLE FIELDS EXECUTIVE DIRECTOR (THRU 7/2023) 42.00 X 72454 0 11210 TRACI MOORE EXECUTIVE DIRECTOR (BEG 8/2023) 42.00 X 41945 0 3251 275436 0 53843 0 0 0 0 COLLABORATIVE STUDENT TRANSPORTATION OF 615 1ST AVE NE SUITE 115 MINNEAPOLIS MN 55480 TRANSPORTATION 247385 DONE RIGHT FOOD SERVICES INC PO BOX 21153 COLUMBIA HEIGHTS MN 55421 FOOD SERVICE 181512 2 3849455 46956 3896411 FOOD SERVICE 611110 9870 9870 MEDICAL ASSISTANCE 611110 1506 1506 FEES FROM PATRONS 611110 812 812 12188 MISC REVENUE 900099 9571 9571 9571 3918170 21759 0 0 X 244526 131547 112979 1454375 1272184 182191 129320 111076 18244 130689 120923 9766 153382 126394 26988 4222 4222 84043 84043 920498 897036 23462 14040 6913 7127 55061 24454 30607 1050 1050 126473 118170 8303 398864 396521 2343 20542 20443 99 EQUIPMENT PURCHASES 138161 138161 DUES & MEMBERSHIPS 38092 486 37606 SUPPLIES 5954 5954 FIELD TRIPS 538 538 3919830 3371850 547980 0 X 23001 286228 329607 792584 84967 85335 181603 138650 44856 42953 2354574 1699026 2837005 2906126 365393 865139 125000 312179 4400988 3664584 4891381 4841902 X 0 0 0 0 -2054376 -1935776 -2054376 -1935776 2837005 2906126 X -1660 120260 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 181603 138650 42953 42953 DEFERRED OUTFLOWS RELATED TO PENSIONS 540884 RIGHT OF USE ASSETS 1158142 1699026 NET PENSION LIABILITY 1770517 DEFERRED INFLOWS RELATED TO PENSIONS 206950 RIGHT OF USE LIABILITIES 1687117 3664584 X 3933344 15174 15174 3918170 0 3918170 3814744 -105086 -105086 3919830 0 3919830 PART X, LINE 2: THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION INCOME 15,174. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION EXPENSES -105,086. 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 NONDISCRIMINATORY POLICY AS WELL AS A BULLY PROHIBITION AND UNIFORM POLICY ARE ALL AVAILABLE DURING THE OPEN HOUSES. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. FORM 990, PART VI, SECTION A, LINE 7A AT AN ANNUAL MEETING OR ANY SPECIAL MEETING PROPERLY CALLED, PARENTS AND EMPLOYEES OF THE ACADEMY SHALL BE PERMITTED TO VOTE TO ELECT DIRECTORS. MEMBERS OF THE ACADEMY HAVING THE RIGHT TO ELECT DIRECTORS, SHALL ELECT THE DIRECTORS IN ACCORD WITH THE OUTCOME OF VOTING BY THE PARENTS, GUARDIANS AND STAFF EMPLOYED BY THE ACADEMY. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL MEETS WITH THEIR FINANCIAL MANAGER AND WALKS THROUGH THE DRAFT 990 AND THEN IT IS PRESENTED TO THE BOARD. THE FINANCIAL MANAGER AND DIRECTOR OF OPERATIONS WALK THROUGH THE SIGNIFICANT PIECES OF THE 990 AND THEN THE BOARD APPROVES THE FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPARABLE SALARY DATA FROM SIMILAR SCHOOLS IN THE AREA IS COMPILED. THE SALARY SCHEDULE IS THEN PRESENTED TO THE BOARD AS PART OF THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 MELA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). 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. OLIVIA HERMANS, ISABEL RESLER, CYNTHIA KUENZEL, AND JOSHUA MOESCHL ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 191,235. MANAGEMENT AND GENERAL EXPENSES 23,462. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 214,697. TRANSPORTATION: PROGRAM SERVICE EXPENSES 541,801. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 541,801. FOOD SERVICE: PROGRAM SERVICE EXPENSES 164,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,000. 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: PENSION LIABILITY ADJUSTMENT 120,260.