2024-05-10T16:09:58-05:00 2023-06-30 411690382 Malloy Montague Karnowski Radosevich 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416 990 2022-07-01 825294565 St Paul School of Northern Lights STPA 6122854672 426 Osceola Avenue S St Paul MN 55102 Rachel Ngendakuriyo School Leader 6122854672 2024-05-10 1 Rachel Ngendakuriyo XXX-XX-XXXX 0 Victoria L Holinka P00735616 9525450424 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Rachel Ngendakuriyo 426 Osceola Avenue S St Paul MN 55102 3996177 0 X www.schoolofnorthernlights.org X 2017 MN Exploring our urban ecosystem, St. Paul School of Northern Lights ensures a progressive, relationship-based learning process, educating students to be kind, curious, critical thinkers who are advocating for positive change in their diverse communities. 8 6 67 20 0 0 3192933 3923917 37848 72021 88 239 0 0 3230869 3996177 0 0 0 10500 2275094 3033923 0 0 0 1063879 1257863 3338973 4302286 -108104 -306109 2658363 2971264 2147115 2766125 511248 205139 Exploring our urban ecosystem, St. Paul School of Northern Lights ensures a progressive, relationship-based learning process, educating students to be kind, curious, critical thinkers who are advocating for positive change in their diverse communities. 0 0 4017286 72021 To provide students in grade K-7 a Reggio-Emilia inspired learning experience. During the fiscal year ending June 30, 2023, the school served approximately 224 students. 4017286 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 10 0 1 67 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 MN X Rachel Ngendakuriyo 6122854672 426 Osceola Ave S Saint Paul MN 55102 Michael Harrison Treasurer 40.00 X X 37625 0 8998 Ramona Weller Member 40.00 X 16648 0 2497 Brett Berry Member 2.00 X 0 0 0 Benj Kamm Member 2.00 X 0 0 0 Anna Kudak Member 2.00 X 0 0 0 Steve Voerding Member 2.00 X 0 0 0 Melisa Christensen Member 2.00 X 0 0 0 Rebecca Batalden Chair 5.00 X X 0 0 0 54273 0 11495 0 0 0 0 TCEC Metro LLC 14027 Lynch Drive Rodgers MN 55374 Special Ed Support 127384 1 3872752 51165 3923917 Student Program Fees 611710 42647 42647 Food Service 611710 18516 18516 Other Educational Purp 611710 10858 10858 72021 239 239 3996177 72021 0 239 10500 10500 89332 89332 2327473 2218280 109193 187257 173052 14205 275540 275540 154321 148259 6062 18093 18093 68300 68300 182277 135066 47211 58812 36970 21842 34157 34063 94 416387 416387 7920 7920 32577 32577 18682 18682 Pension expense per act 172043 172043 Transportation 153273 153273 Food 88672 88672 Other expenses 4141 4141 2529 2529 4302286 4017286 285000 0 192327 238922 586997 851108 75156 98168 1000207 649301 672254 350906 1131629 1432160 2658363 2971264 243145 573423 641842 331319 1262128 1861383 2147115 2766125 X 467465 185517 30412 19587 13371 35 511248 205139 2658363 2971264 -306109 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 912979 608652 304327 42168 29010 13158 45060 11639 33421 350906 Deferred pension outflows - PERA 354393 Deferred pension outflows - TRA 1077767 1432160 Net Pension Liability - PERA 498962 Net Pension Liability - TRA 1353263 Pension Plan Deferments - PERA and TRA 9158 1861383 X 3996177 0 3996177 0 3996177 4302286 0 4302286 0 4302286 Part X, Line 2: St. Paul School of Northern Lights (the School) is exempt from income taxes under Internal Revenue Service Code Section 501(c)(3). The School is subject to tax on income from any unrelated business. The School follows the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board Accounting Standards Codification 740-10. 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 School has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where it operates. The School believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its respective financial condition, results of operations, or cash flows. Accordingly, the School has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at year-end. The School is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods. 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 board policy is provided to students and staff when enrolled or hired. Schedule E, Part I, Line 6 The school receives federal and state aid for the purpose of providing education services to its students. Form 990, Part VI, Section B, line 11b The form is prepared by the School's auditors and reviewed by the finance committee prior to the signature by the School Leader. A final copy is shared with the full board prior to filing. 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 with specific vendors or contracts at every meeting where a vote is held. Form 990, Part VI, Section B, line 15 An annual review is completed by the governing board for approval after recommended compensation has been made. Form 990, Part VI, Section C, line 19 Governing documents, conflicts of interst policy, and financial statements are provided 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.