2025-05-14T20:59:02-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2023-07-01 208398349 LINCOLN INTERNATIONAL CHARTER SCHOOL LINC 6128728690 2520 MINNEHAHA AVE SOUTH MINNEAPOLIS MN 55404 MANYI TAMBE EXECUTIVE DIRECTOR 6128728690 2025-05-13 1 0 MICHELLE M HEKEL P01440878 3192346885 2025-05-13 2023 2025-03-06 01:10:19Z LINCOLN INTERNATIONAL HIGH SCHOOL MANYI TAMBE 2520 MINNEHAHA AVE SOUTH MINNEAPOLIS MN 55404 2932536 0 X WWW.LINCOLNIHS.ORG X 2006 MN TO EMPOWER A CULTURALLY DIVERSE STUDENT BODY TO PARTICIPATE IN POSITIVE CONTINUING EDUCATION. 9 7 28 7 0 0 2506357 2923513 0 1626 0 3122 25834 4275 2532191 2932536 0 0 0 0 1467689 1519646 0 0 0 1287788 1294803 2755477 2814449 -223286 118087 1592397 1417698 2396318 2003933 -803921 -586235 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. 0 0 2292604 5901 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 2023-2024 SCHOOL YEAR. 2292604 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 18 0 1 28 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MN X X DIECI SCHOOL FINANCE 6513092233 2489 RICE STREET SUITE 202 ROSEVILLE MN 55113 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 52321 0 4758 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 32900 0 10169 MANYI TAMBE EXECUTIVE DIRECTOR 40.00 X 92828 0 20007 178049 0 34934 0 0 0 0 BILLE BUS TRANSPORTATION 2500 NEW BRIGHTON BLVD STE 113 MINNEAPOLIS MN 55418 TRANSPORTATION 226124 1 2923407 106 2923513 MEDICAL ASSISTANCE 611110 1626 1626 1626 3122 3122 MISCELLANEOUS 900099 4275 4275 4275 2932536 5901 0 3122 X 182168 65448 116720 1054144 900632 153512 87884 75687 12197 106254 84851 21403 89196 70418 18778 74382 74382 714507 646709 67798 33186 17283 15903 41128 26483 14645 263090 263090 8295 6071 2224 5666 5666 41087 41087 TAXES 66396 66396 DUES AND MEMBERSHIPS 24323 40 24283 INSTRUCTIONAL SUPPLIES 15776 15776 FIELD TRIPS 4585 4585 2382 2382 2814449 2292604 521845 0 X 187993 448268 401792 312435 29556 66214 79672 67951 17386 11721 955670 579060 1592397 1417698 191495 289813 2204823 1714120 2396318 2003933 X 0 0 0 0 -803921 -586235 -803921 -586235 1592397 1417698 X 118087 99599 X 0 1 X 1 0 X 79672 67951 11721 11721 DEFERRED OUTFLOWS RELATED TO PENSIONS 376544 RIGHT OF USE ASSETS 202516 579060 NET PENSION LIABILITY 1370501 DEFERRED INFLOWS RELATED TO PENSIONS 114937 RIGHT OF USE LIABILITIES 228682 1714120 X 2938327 5791 5791 2932536 0 2932536 2720641 -93808 -93808 2814449 0 2814449 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 5,791. PART XII, LINE 2D - OTHER ADJUSTMENTS: GASB 68 ADJUSTMENT -93,808. 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) - FAMILY RELATIONSHIP 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 IX, LINE 11G OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 103,363. MANAGEMENT AND GENERAL EXPENSES 67,798. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 171,161. TRANSPORTATION: PROGRAM SERVICE EXPENSES 413,827. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 413,827. FOOD SERVICE: PROGRAM SERVICE EXPENSES 129,519. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 129,519. 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 99,599.