2024-05-16T09:26:14-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 100 EAST PARK AVE WATERLOO IA 50703 990 2022-07-01 464542126 STAR OF THE NORTH ACADEMY STAR 7634505560 1562 VIKING BLVD NE EAST BETHEL MN 55011 EMAN IBRAHIM EXECUTIVE DIRECTOR 7634505560 2024-05-13 1 EMAN IBRAHIM 999009999 0 MICHELLE HEKEL CPA P01440878 5157275700 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z EMAN IBRAHIM 1562 VIKING BLVD NE EAST BETHEL MN 55011 3099505 0 X WWW.SNACHARTERSCHOOL.ORG X 2014 MN OPERATION OF A CHARTER SCHOOL IN EAST BETHEL, MINNESOTA. 5 4 43 12 0 0 2713306 3090051 7291 6938 26 16 9432 2500 2730055 3099505 0 0 0 0 1196225 1249797 0 0 0 1379851 1955820 2576076 3205617 153979 -106112 4716499 4400505 5332790 4958762 -616291 -558257 IT IS THE VISION OF STAR OF THE NORTH ACADEMY TO PROVIDE A HIGHLY EFFECTIVE LEARNING ENVIRONMENT FOR THE WORLD'S FUTURE LEADERS WHERE ALL STUDENTS LEARN, ACHIEVE, AND GRADUATE BEING ABLE TO COMMUNICATE AND WORK SUCCESSFULLY IN A PLURALISTIC AMERICAN SOCIETY AND ABROAD. 0 0 2663815 9438 STAR OF THE NORTH ACADEMY PROVIDES A CARING, STRUCTURED, NURTURING ENVIRONMENT; COLLABORATIVE INSTRUCTION FROM EDUCATORS SKILLED IN BEST TEACHING PRACTICES, MAINTAINS HIGH EXPECTATIONS OF STUDENTS AND STAFF, AND MOTIVATES AND ENGAGES STUDENTS AND STAFF IN A SAFE ENVIRONMENT OF CONTINUOUS LEARNING AND CELEBRATION OF SUCCESS. STAR OF THE NORTH SERVED APPROXIMATELY 186 STUDENTS IN GRADES K-8 DURING ITS NINTH YEAR OF OPERATIONS. 2663815 1 0 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 16 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 1 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 BLOOMINGTON MN 55431 JAVED MOHAMMAD BOARD CHAIR 10.00 X X 0 0 0 ABDUL KHADEER VICE CHAIR 2.00 X X 0 0 0 ZEENAT AHMED BOARD MEMBER/TEACHER 2.00 X 34262 0 5219 NATOLI UMBER BOARD MEMBER 2.00 X 0 0 0 FIKRET AJDINOVIC BOARD MEMBER 2.00 X 0 0 0 EMAN IBRAHIM EXECUTIVE DIRECTOR 42.00 X 0 0 0 34262 0 5219 0 0 0 0 NORTHSTAR BUS LINES LLC 11800 95TH AVE N MAPLE GROVE MN 55369 TRANSPORTATION 191411 A&K TRANSPORTATION LLC 3450 LEXINGTON AVE N 125 SHOREVIEW MN 55126 TRANSPORTATION 156600 STUDENTS PREPARED TO SUCCEED 2303 WYCLIFF ST SUITE E-200 ST PAUL MN 55114 CONTRACT MANAGEMENT SERVICES 151680 3 3086343 3708 3090051 FEES FOR SERVICES 611710 6938 6938 6938 16 16 MISCELLANEOUS REVENUE 611710 2500 2500 2500 3099505 9438 0 16 X 35304 35304 1002613 877177 125436 82665 69444 13221 51933 34535 17398 77282 67478 9804 43300 43300 1212524 950574 261950 8582 8582 44392 28839 15553 53214 38507 14707 448362 448362 15818 7292 8526 6406 6406 INSTRUCTIONAL SUPPLIES 50221 50221 EQUIPMENT RENTAL & MAIN 39396 39396 DUES AND SUBSCRIPTIONS 25063 1738 23325 FIELDTRIPS 5045 5045 3497 3497 3205617 2663815 541802 0 X 485368 209024 417009 607127 5000 19035 120682 78587 48501 42095 3760621 3523224 4716499 4400505 360875 319613 4971915 4639149 5332790 4958762 X -532418 -469027 -83873 -89230 0 0 -616291 -558257 4716499 4400505 X -106112 -11500 175646 X 0 1 X 1 0 X 120682 78587 42095 42095 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 437175 RIGHT OF USE ASSETS 3086049 3523224 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 271585 NET PENSION LIABILITY 1150190 RIGHT OF USE LIABILITIES 3217374 4639149 X 3109697 10192 10192 3099505 0 3099505 3040163 -165454 -165454 3205617 0 3205617 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. 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 NONDISCRIMINATION POLICY IS INCLUDED IN THE REGISTRATION MATERIALS. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES SOME MANAGEMENT DUTIES TO STUDENTS PREPARED TO SUCCEED - A CONTRACT SERVICE PROVIDER. AS PART OF THIS ARRANGMENT, EMAN IBRAHIM IS CONTRACTED TO BE THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. SHE IS PAID THROUGH THAT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A BOARD ELECTIONS - PARENTS AND LEGAL GUARDIANS OF ENROLLED CHILDREN, STAFF MEMBERS EMPLOYED BY THE SCHOOL AND VOLUNTEERS CERTIFIED BY THE BOARD ARE ELIGIBLE VOTERS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEW A DRAFT COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISCUSSED BY THE BOARD ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL SUBCOMMITTEE OF THE BOARD OF DIRECTORS SHALL MAKE RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR POSITION. THE EXECUTIVE DIRECTOR OR DESIGNEE SHALL MAKE RECOMMENDATION TO THE FULL BOARD OF DIRECTORS FOR THE COMPENSATION OF ALL OTHER POSITIONS. THE COMPENSATION OF EACH PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR THE PERSONNEL SUBCOMMITTEE OF THE BOARD OF DIRECTORS, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 343,154. MANAGEMENT AND GENERAL EXPENSES 260,351. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 603,505. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 461,576. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 461,576. FOOD SERVICE: PROGRAM SERVICE EXPENSES 145,844. MANAGEMENT AND GENERAL EXPENSES 1,599. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 147,443. 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 175,646.