2024-04-23T15:30:42-05:00 2023-06-30 471019942 CREATIVE PLANNING TAX LLC 12100 MEREDITH DR SUITE 200 URBANDALE IA 50323 990 2022-07-01 208398349 LINCOLN INTERNATIONAL CHARTER SCHOOL LINC 6128728690 2520 MINNEHAHA AVE SOUTH MINNEAPOLIS MN 55404 MANYI TAMBE EXECUTIVE DIRECTOR 6128728690 2024-04-22 1 MANYI TAMBE 999009999 1 BRENT L ALEXANDER CPA P00075113 5157275700 2024-04-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LINCOLN INTERNATIONAL HIGH SCHOOL MANYI TAMBE 2520 MINNEHAHA AVE SOUTH MINNEAPOLIS MN 55404 2532191 0 X WWW.LINCOLNIHS.ORG X 2006 MN TO EMPOWER A CULTURALLY DIVERSE STUDENT BODY TO PARTICIPATE IN POSITIVE CONTINUING EDUCATION. 8 6 27 7 0 0 2593905 2506357 610 0 0 0 1719 25834 2596234 2532191 0 0 0 0 1415854 1467689 0 0 0 1185304 1287788 2601158 2755477 -4924 -223286 2075159 1592397 2904393 2396318 -829234 -803921 X OUR MISSION IS TO EMPOWER A CULTURALLY DIVERSE STUDENT BODY TO PARTICIPATE IN POSITIVE CONTINUING EDUCATION, AND MAKE IMPORTANT CAREER AND LIFE CHOICES UPON SUCCESSFUL COMPLETION OF THEIR ACADEMIC AND COMMUNITY ENDEAVORS AT LINCOLN INTERNATIONAL CHARTER SCHOOL. WE WILL PROVIDE A CREATIVE AND SUPPORTIVE LEARNING ENVIRONMENT WHERE BOTH FORMAL INSTRUCTION AND INFORMAL STUDENT/STAFF, STUDENT/STUDENT, AND STUDENT-STAFF-PARENT/FAMILY RELATIONSHIPS ACCELERATE THE BUILDING OF ENGLISH LANGUAGE PROFICIENCY, ENHANCE LITERACY IN CORE SUBJECT AREAS, AND CLOSE THE LEARNING GAP, ESPECIALLY FOR IMMIGRANTS AND REFUGEES WHO ARE RECENT ARRIVALS IN THE UNITED STATES. 0 0 2237736 25834 LINCOLN INTERNATIONAL HIGH SCHOOL IS A STATE CHARTER SCHOOL THAT PROVIDES A COMFORTABLE AND SAFE ATMOSPHERE WHERE STUDENTS CAN IMPROVE THEIR ENGLISH LANGUAGE SKILLS AND CONTINUE THEIR ADJUSTMENT TO A NEW CULTURE. THE SCHOOL UTILIZES BOTH SHELTERED INSTRUCTION AND AN ENGLISH-IMMERSION APPROACH ON THE THEORY THAT PEOPLE ACQUIRE FLUENCY WHEN THEY USE THE TARGET LANGUAGE IN THEIR DAILY LIVES. ENGLISH IS THEREFORE THE PRIMARY LANGUAGE OF INSTRUCTION AND COMMUNICATION, WITH BILINGUAL SUPPORT RATHER THAN SUPPLEMENTING THAT FUNCTION. THE SCHOOL OFFERS PROGRAMS ALL YEAR ROUND. THE SCHOOL SERVED APPROXIMATELY 155 STUDENTS DURING THE 2022-2023 SCHOOL YEAR. 2237736 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 25 0 1 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 0 0 MN X X THE ORGANIZATION 6128728690 2520 MINNEHAHA AVE SOUTH MINNEAPOLIS MN 55404 X ESTEBAN RODRIGUEZ BOARD CHAIR 1.00 X X 0 0 0 GRANT GIROD TREASURER 1.00 X X 0 0 0 CLAUDIA FOSTER SECRETARY/TEACHER 41.00 X X 50083 0 4343 JAMAL AWOH MEMBER 1.00 X 0 0 0 ARIF BAKAR MEMBER 1.00 X 0 0 0 SHAMSI HASSAN MEMBER 1.00 X 0 0 0 FRED NDIP MEMBER 1.00 X 0 0 0 HANS DOSLAND MEMBER 1.00 X 0 0 0 JUSTINE CLARK MEMBER/TEACHER 41.00 X 49076 0 15858 MANYI TAMBE EXECUTIVE DIRECTOR 40.00 X 91271 0 22542 190430 0 42743 0 0 0 0 BILLE BUS TRANSPORTATION 2500 NEW BRIGHTON BLVD STE 113 MINNEAPOLIS MN 55418 TRANSPORTATION 230015 1 2506207 150 2506357 E-RATE 900099 25834 25834 25834 2532191 25834 0 0 233214 187315 45899 979152 772488 206664 82302 62588 19714 84426 51697 32729 88595 68739 19856 264136 125128 139008 9859 9859 32631 20997 11634 73724 60113 13611 10881 10579 302 28706 28706 208181 208181 38538 38538 TRANSPORTATION 383583 383583 FOOD SERVICE 98926 98926 INSTRUCTIONAL SUPPLIES 62080 62080 TAXES 48816 48816 27727 9262 18465 2755477 2237736 517741 0 X 449892 187993 283972 401792 57349 29556 79672 62286 23052 17386 1260894 955670 2075159 1592397 163117 191495 2741276 2204823 2904393 2396318 X -828995 -780647 -239 -23274 0 0 -829234 -803921 2075159 1592397 X -223286 248599 X X 0 1 X 1 0 X 79672 62286 17386 17386 DEFERRED OUTFLOWS RELATED TO PENSIONS 550637 RIGHT OF USE ASSETS 405033 955670 NET PENSION LIABILITY 1406517 DEFERRED INFLOWS RELATED TO PENSIONS 352613 RIGHT OF USE LIABILITIES 445693 2204823 X 2539028 6837 6837 2532191 0 2532191 2513715 -241762 -241762 2755477 0 2755477 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE SCHOOL IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE SCHOOL 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 SCHOOL HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GASB 68 ADJUSTMENT 6,837. PART XII, LINE 2D - OTHER ADJUSTMENTS: GASB 68 ADJUSTMENT -241,762. 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 POLICY IS COMMUNICATED IN ALL SOLICITATION AND REGISTRATION MATERIALS. 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 2 GRANT GIROD (TREASURER/COMMUNITY MEMBER) AND CLAUDIA FOSTER (BOARD SECRETARY AND TEACHER MEMBER) ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 7A STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT WITH A COOPERATIVE, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS. A CHARTER SCHOOL MUST NOTIFY ELIGIBLE VOTERS OF THE SCHOOL BOARD ELECTION DATES AT LEAST 30 DAYS BEFORE THE ELECTION. BOARD OF DIRECTOR MEETINGS MUST COMPLY WITH CH.13D.01 ET SEQ, THE MINNESOTA OPEN MEETING LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED AND APPROVED BY THE SCHOOL'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C FOR-PROFIT PROHIBITION - A MEMBER OF THE SCHOOL BOARD OF DIRECTORS IS PROHIBITED FROM SERVING AS A MEMBER OF THE BOARD OF DIRECTORS OR AS AN EMPLOYEE OR AGENT OF OR CONTRACTOR WITH A FOR-PROFIT ENTITY WITH WHOM THE SCHOOL CONTRACTS DIRECTLY OR INDIRECTLY FOR PROFESSIONAL SERVICES, GOODS, OR FACILITIES. NON-PROFIT DISCLOSURE - A MEMBER OF THE SCHOOL BOARD OF DIRECTORS THAT SERVES AS A MEMBER OF THE BOARD OF DIRECTORS OR AS AN EMPLOYEE OR AGENT OF OR A CONTRACTOR WITH A NON-PROFIT ENTITY WITH WHOM THE SCHOOL CONTRACTS DIRECTLY OR INDIRECTLY FOR PROFESSIONAL SERVICES, GOODS OR FACILITIES MUST DISCLOSE ALL POTENTIAL CONFLICTS TO THE MINNESOTA COMMISSIONER OF EDUCATION WHO WILL DETERMINE IF A CONFLICT EXISTS. NO EMPLOYEE, OFFICER OR AGENT OF THE SCHOOL PARTICIPATES IN SELECTION, OR IN THE AWARD OR ADMINISTRATION OF A CONTRACT SUPPORTED BY FEDERAL FUNDS IF A CONFLICT OF INTEREST, REAL OR APPARENT, WOULD BE INVOLVED. SUCH A CONFLICT IS DEFINED WHEN THE EMPLOYEE, OFFICER OR AGENT, OR ANY MEMBER OF HIS OR HER IMMEDIATE FAMILY, HIS OR HER PARTNER, OR AN ORGANIZATION WHICH EMPLOYS OR IS ABOUT TO EMPLOY ANY OF THE ABOVE, HAS A FINANCIAL OR OTHER INTEREST IN THE FIRM SELECTED FOR AWARD. THE SCHOOL WILL NOT PERMIT A PERSON TO PARTICIPATE IN AN ADMINISTRATIVE DECISION REGARDING A PROJECT IF, 1. THE DECISION IS LIKELY TO BENEFIT THAT PERSON OR A MEMBER OF HIS OR HER IMMEDIATE FAMILY, 2. THE PERSON IS A PUBLIC OFFICIAL, 3. THE PERSON HAS A FAMILY OR BUSINESS RELATIONSHIP WITH THE SCHOOL. THE SCHOOL WILL NOT PERMIT ANY PERSON PARTICIPATING IN A PROJECT FUNDED BY GOVERNMENT FUNDS FOR A PURPOSE THAT IS OR GIVES THE APPEARANCE OF BEING MOTIVATED BY A DESIRE FOR A PRIVATE FINANCIAL GAIN FOR THAT PERSON OR OTHERS. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION PACKAGES FOR THE SCHOOL DIRECTOR AND OTHER EMPLOYEES ARE DETERMINED BY THE BOARD. THE BOARD USED MARKET RATE ANALYSIS AND PERFORMANCE REVIEWS TO DETERMINE THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICTS 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: 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. JUSTINE CLARK AND CLAUDIA FOSTER 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 248,599. 990 PAGE 12, PART XII, LINE 2C: THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.