2024-05-15T13:56:45-05:00 2023-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-07-01 863946901 Capstone Classical Academy CAPS 7012056381 3910 25th Street S Fargo ND 58104 Ronald Robson President 7012056381 2024-05-15 1 Ronald Robson 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Paul Fisher 3910 25th Street S Fargo ND 58104 25778903 0 X capstoneclassical.com X 2021 ND To provide a classical and Christian education to student pre-K through twelfth grade. 5 5 30 25 0 0 1938569 24874557 11750 897443 0 6903 721 0 1951040 25778903 0 0 0 0 148506 1318031 0 89679 191313 254628 1031032 403134 2438742 1547906 23340161 1982939 39555258 435033 959806 1547906 38595452 X Capstone Classical Academy engages students to acquire wisdom, cultivate virtue, and pursue rigorous academic study within a Christian worldview. Our students will study what is Good, what is True, and what is Beautiful for the purpose of glorifying God and benefiting their community. 0 0 1447230 897443 The Capstone Classical Academy (Academy) hired its administrative leadership and faculty, trained its administrative leadership, remodeled two campuses, enrolled 114 students in its academic programs, selected and acquired its curriculum for instruction and prepared for its inaugural academic year. 1447230 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 MN X Charles Cobb 7012056381 3910 25th Street S Fargo ND 58104 Ronald Robson President 6.00 X X 0 0 0 Terinne Berg Secretary 3.00 X X 0 0 0 Larry Nygard Treasurer 6.00 X X 0 0 0 Luke Robson Director 3.00 X 0 0 0 Rachelle Lee Director 3.00 X 0 0 0 Charles Cobb Director of Finance 30.00 X 14050 0 0 Paul Fisher Headmaster 40.00 X 139587 0 10854 153637 0 10854 1 0 1 0 Duncan G Stroik Architect LLC Fifth Third Bank Buildling 218 W W South Bend IN 46601 Architecture Services 740207 Valley Services Mechanical LLC 528 16th Street NE West Fargo ND 58078 Contractor 239050 2 24874557 381532 24874557 Tuition and Fees 611110 897423 897423 20 20 897443 6903 6903 25778903 897443 0 6903 182969 33783 81618 67568 935794 630567 305227 15637 10249 5388 103128 68916 34212 80503 52218 27741 544 4320 4320 5369 5369 89679 89679 9995 9995 40530 12850 27680 52605 3517 49088 33242 14377 18835 30 153675 130444 23231 50807 20014 30584 209 122889 79712 42347 830 320976 208201 110606 2169 15674 15674 Curriculum 101391 101391 Furnishings and Equip 48424 47100 1324 Lunch Program 24988 24988 46147 8903 34640 2604 2438742 1447230 800199 191313 1206717 2266015 25898469 335252 7514 1 27224 11546549 321084 0 11225465 440969 130571 1982939 39555258 46883 127075 388150 198808 505000 0 128923 435033 959806 X 1547906 768758 37826694 1547906 38595452 1982939 39555258 X 23340161 13707385 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6080990 6080990 730998 313286 417712 46035 7798 38237 4688526 4688526 11225465 Operating Lease Liability 128923 128923 X 25778903 0 25778903 0 25778903 2438742 0 2438742 0 2438742 Part X, Line 2: The School believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The entity would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The organization publishes its racially nondiscriminatory policy through its website as well as in the Faculty-Staff Handbook and the Parent-Student Handbook. X X X X X 1 Dickerson Bakker and Associates PO Box 98685 Raleigh NC 27624 Capital campaign fundraising consultant 0 10520950 89679 10431271 10520950 89679 10431271 ND MN X X 0 0 0 0 0 0 0 0 0 Paul Fisher Headmaster 139587 0 0 0 0 0 0 0 10854 0 150441 0 0 0 X 2 354772 Hi-Lo Avg Mkt Value X Misc School Supplies 1 26760 Cost 0 0 1 0 Part I, Column (b): Number of contributions Form 990, Part VI, Section A, line 2 Ronald Robson and Luke Robson - Family Relationship Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The Form 990 is approved by the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Annually all directors and employees are required to annually disclose in writing to the Board of Directors if any relationship or interest exists which could give rise to a conflct. The Board of Directors will determine if a conflict exists. If one is determined to exist the individual with the conflict will abstain from discussion and voting on the issue. The board minutes will reflect the disclosure and vote. Form 990, Part VI, Section B, line 15a Capstone Classical Academy's board of directors reviewed salary survey information from a variety of comparable sources to determine compensation for the Headmaster position. While hiring Headmaster Paul Fisher, the board also took into consideration experience and other factors. The Board of Directors documented the decision in the board meeting minutes. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part XI, line 9: Unaudited Prior Period Adjustment from Pledge Receivables 13,707,385.