2024-05-15T14:05:22-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC0 220 PARK AVE S ST CLOUD MN 56301 990 2022-07-01 760850161 COMMUNITY SCHOOL OF EXCELLENCE COMM 6519170073 270 LARPENTEUR AVENUE W ST PAUL MN 55113 BAO VANG CHIEF EXECUTIVE OFFICER 6519170073 2024-05-15 1 BAO VANG 999009999 1 MARIE A PRIMUS CPA P01272184 3202517010 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BAO VANG 270 LARPENTEUR AVENUE W ST PAUL MN 55113 24011416 0 X WWW.CSEMN.ORG X 2007 MN THE COMMUNITY SCHOOL OF EXCELLENCE DEVELOPS GLOBAL-MINDED LEADERS THROUGH HIGH ACADEMIC STANDARDS AND REAL-LIFE EXPERIENCES. 5 4 251 6 0 0 23450570 23300452 17821 14609 -14409 310728 300 379209 23454282 24004998 0 0 0 0 10207911 10865015 0 0 0 13101193 12642084 23309104 23507099 145178 497899 20961112 16775518 18671026 12790608 2290086 3984910 X COMMUNITY SCHOOL OF EXCELLENCE, A PARENT COMMUNITY PARTNERSHIP, PROVIDES A WORLD-CLASS EDUCATION THROUGH A CARING AND INNOVATIVE ENVIRONMENT THAT FOSTERS INQUIRING, KNOWLEDGEABLE AND COMPASSIONATE STUDENTS WHO EMBRACE THE HMONG CULTURE AND CELEBRATE INTERCULTURAL UNDERSTANDING AND RESPECT.COMMUNITY SCHOOL OF EXCELLENCE IS A CATALYST FOR ACADEMIC TRANSFORMATION. 0 0 19753793 393818 COMMUNITY SCHOOL OF EXCELLENCE, A PRE-K12 CHARTER SCHOOL, IS LOCATED IN ST. PAUL, MINNESOTA. THE CHARTER SCHOOL HAD AN ENROLLMENT OF APPROXIMATELY 1,453 STUDENTS FOR THE 2022-2023 SCHOOL YEAR. 19753793 1 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 20 0 1 251 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 1 1 1 1 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 MINNEAPOLIS MN 55113 X CHRISTIE KEEFER SECRETARY/TEACHER 40.00 0.00 X X 64633 0 16097 TERENCE GRAY-JONES BOARD CHAIR 5.00 0.00 X X 0 0 0 JENIFER LOON TREASURER (END 12/13/22) 5.00 0.00 X X 0 0 0 SAY VANG MEMBER 5.00 0.00 X 0 0 0 TXAJCHANG YOUNG MEMBER 5.00 0.00 X 0 0 0 XENG XIONG MEMBER 5.00 0.00 X 0 0 0 BAO VANG CHIEF EXECUTIVE OFFICER 40.00 0.00 X 0 0 0 GE XIONG DIRECTOR OF OPERATIONS 40.00 5.00 X 147008 0 12351 RICK HALLEY PRINCIPAL 40.00 0.00 X 110486 0 19556 322127 0 48004 2 0 1 0 HMONG AMERICAN PARTNERSHIP 394 UNIVERSITY AVE W ST PAUL MN 55103 TRANSPORTATION 2775918 HMONG EDUCATION FOUNDATION 338 AURORA AVENUE ST PAUL MN 55103 MANAGEMENT SERVICES 1471051 CKC GOOD FOODS PO BOX 431419 MINNEAPOLIS MN 55433 FOOD SERVICE 829917 RICE STREET TRANSPORTATION 421 DALE STREET NORTH A SAINT PAUL MN 55103 TRANSPORTATION 594960 BERGANKDV OUTSOURCED SERVICES LLC 3800 AMERICAN BLVD WEST BLOOMINGTON MN 55431 ACCOUNTING SERVICES 166678 8 23003075 297377 23300452 MEDICAL ASSISTANCE 611710 9343 9343 FEES FROM PATRONS 611710 5266 5266 14609 147106 147106 170040 6418 163622 163622 163622 MISC REVENUE 900099 379209 379209 379209 24004998 393818 0 310728 X 86002 86002 8556578 7556970 999608 693735 612307 81428 893595 719217 174378 635105 559832 75273 1587102 1587102 18000 18000 212704 212704 4826944 4601149 225795 473270 253821 219449 488271 399931 88340 4057722 4057722 54651 52159 2492 6611 6611 322365 294775 27590 83739 83739 INSTRUCTIONAL SUPPLIES 314458 314458 EQUIPT RENTAL & MAINT 131727 131727 DUES/MEMBERSHIPS 44184 3804 40380 FIELD TRIPS 17475 17475 2861 2094 767 23507099 19753793 3753306 0 X 4917659 8282031 4430262 3112913 2519612 283657 411299 2206701 1032861 1424103 1173840 7858408 3322846 20961112 16775518 2127432 1753111 16543594 11037497 18671026 12790608 X 878726 -11886763 1411360 15871673 0 0 2290086 3984910 20961112 16775518 X 497899 1196925 X 0 1 X 1 1 1 X 26474 24313 2161 2180227 1008548 1171679 1173840 DEFERRED OUTFLOWS - PENSION 3132820 RIGHT OF USE ASSETS 190026 3322846 NET PENSION LIABILITY 9556176 DEFERRED INFLOWS -PENSION 1210304 DUE TO BUILDING COMPANY 98319 LEASE PAYABLE 172698 11037497 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 MINNESOTATA INCOME TAX STATUTES. THE CHARTER SCHOOL HAS EVALUATED AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. THE CHARTER SCHOOL'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE 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 NONDISCRIMINATORY POLICY IS PUBLISHED IN ENROLLMENT FORMS AND IS AVAILABLE ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. X X 0 0 0 0 0 0 0 0 0 GE XIONG DIRECTOR OF OPERATIONS 147008 0 0 0 0 0 11026 0 1325 0 159359 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY SCHOOL OF EXCELLENCE (CSE) CONTRACTED WITH HMONG EDUCATION FOUNDATION (HEF) TO PROVIDE KEY ADMINISTRATIVE LEADERSHIP. KAZOUA KONG-THAO, AN EMPLOYEE OF HEF, SERVED AS THE CHIEF ADMINISTRATION OFFICER FOR CSE. KAZOUA WAS RESPONSIBLE FOR ALL THE DAY-TO-DAY ADMINISTRATIVE AND BUSINESS OPERATIONS OF CSE, INCLUDING, WITHOUT LIMITATION: - IMPLEMENTATION AND ADMINISTRATIVE OVERSIGHT OF CSE'S EDUCATIONAL PROGRAM AND ITS EXTRA- AND CO-CURRICULAR ACTIVITIES, AS APPROVED OR DELEGATED BY THE CSE BOARD OF DIRECTORS; AND - IMPLEMENTATION OF ALL HUMAN RESOURCES POLICIES AND PROCEDURES, OVERSIGHT OF MANAGEMENT OF ALL CSE STAFFING DECISIONS, AS APPROVED OR DELEGATED BY THE CSE BOARD OF DIRECTORS. BAO VANG, EMPLOYEE OF HEF, PROVIDED OVERALL DISTRICT CHARTER AUTHORIZATION AND RENEWAL PROCESSES WITH A FOCUS ON CONTINUOUS PROCESS AND ACADEMIC IMPROVEMENT. PROVIDED STRATEGIC ORGANIZATIONAL AND LEADERSHIP DEVELOPMENT AND DIRECTION TO ALL STAFF. WORKED CLOSELY WITH THE BOARD OF DIRECTORS, AUTHORIZER, STAKEHOLDERS AND THE COMMUNITY. FORM 990, PART VI, SECTION A, LINE 7A AS PER MN STATUTE 124E.07, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT, MEMBERS OF THE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOLS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS TO BE MADE BY THE SCHOOL BOARD. ANY SCHOOL BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHALL NOTIFY THE SCHOOL BOARD OF SUCH INTEREST IMMEDIATELY. THE SCHOOL BOARD MEMBER SHALL THEREAFTER COOPERATE WITH THE SCHOOL BOARD AS NECESSARY FOR THE SCHOOL BOARD TO MAKE ITS DETERMINATION. INDIVIDUALS DETERMINED TO HAVE A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE DISCUSSION NOR THE VOTE. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. AT THE BEGINNING OF EACH BOARD MEETING, AN AGENDA ITEM IS A CONFLICT OF INTEREST SECTION, WHERE EACH BOARD DIRECTOR IDENTIFIES ON THE RECORD IF THEY HAVE ANY CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL'S BOARD OF DIRECTORS REVIEW AND APPROVES COMPENSATION FOR ALL STAFF USING MARKET RATE ANALYSIS AS PART OF THE ANNUAL BUDGET REVIEW PROCESS. THE DELIBERATION AND DECISION IS DOCUMENTED IN THE MEETING MINUTES. 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). 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. CHRISTIE KEEFER IS A BOARD MEMBER, BUT RECEIVED COMPENSATION FOR HER SERVICE AS A TEACHER. FORM 990, PART IX, LINE 11G OTHER CONSULTING FEES: PROGRAM SERVICE EXPENSES 496,354. MANAGEMENT AND GENERAL EXPENSES 225,795. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 722,149. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 2,909,189. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,909,189. FOOD SERVICE: PROGRAM SERVICE EXPENSES 1,195,606. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,195,606. 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 1,196,925. CSE BUILDING COMPANY 270 LARPENTEUR AVE W ST PAUL MN 55113 263983848 LESSOR OF SCHOOL BUILDINGS MN 501(C)(3) LINE 12A, I COMMUNITY SCHOOL OF EXCELLENCE 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 CSE BUILDING COMPANY K 2810652 LEASE AGREEMENT CSE BUILDING COMPANY D 98319 BOOK VALUE