2026-04-16T17:41:58-05:00 2025-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2024-07-01 200393839 LAKES INTERNATIONAL LANGUAGE ACADEMY LAKE 6514640771 246 11TH AVE SE FOREST LAKE MN 55025 JULIE LUNDGREN CHIEF FINANCIAL OFFICER 6514640771 2026-04-15 1 1 MICHELLE M HEKEL P01440878 3192346885 2026-04-15 2024 2025-03-06 01:10:19Z SHANNON PETERSON 246 11TH AVE SE FOREST LAKE MN 55025 21778507 0 X WWW.MYLILA.ORG X 2003 MN TO PREPARE TOMORROW'S THINKERS AND CITIZENS THROUGH LANGUAGE ACQUISITION AND INQUIRY-DRIVEN STUDY. 9 6 407 300 0 0 17081624 19196649 1758963 2031033 36631 206272 263432 344553 19140650 21778507 0 0 0 0 13432497 14546141 0 0 0 5430171 6965906 18862668 21512047 277982 266460 11771369 11509188 14003606 13433181 -2232237 -1923993 X TO PREPARE TOMORROW'S CRITICAL THINKERS AND GLOBAL CITIZENS THROUGH LANGUAGE ACQUISITION AND INQUIRY-DRIVEN STUDY. TO DELIVER A HIGH CALIBER EDUCATION FROM A GLOBAL PERSPECTIVE THAT COMBINES SECOND-LANGUAGE ACQUISITION WITH A PROVEN INQUIRY-BASED LEARNING APPROACH, ENHANCING INDIVIDUAL ACHIEVEMENT, AND BUILDING COMMUNITY CONNECTIONS. 0 0 16784531 1892952 K-12 PUBLIC SCHOOL WITH FOR-FEE PRESCHOOL. THE SCHOOL HAS COMPLETED ITS 21ST YEAR OF OPERATION. IT BEGAN AS A K-6 SCHOOL AND EXPANDED TO GRADES 7-8 IN 2015 AND GRADES 9-12 IN 2016. THE SCHOOL SERVES STUDENTS AT THREE BUILDINGS ON TWO CAMPUSES. KINDER CENTER SERVES PREK AND K; LOWER SCHOOL SERVES GRADES 1-5; UPPER SCHOOL HOUSES GRADES 6-12. K-12 STUDENT ENROLLMENT TOTALED 1293 STUDENTS IN FY25. THE INTERNATIONAL BACCALAUREATE ORGANIZATION AUTHORIZED LILA AS AN IB WORLD SCHOOL FOR ALL GRADES. AUTHORIZATION OCCURS AFTER A THREE-YEAR CANDIDACY FOR EACH LEVEL: PRIMARY YEARS PROGRAMME FOR GRADES PREK TO 5, MIDDLE YEARS PROGRAMME FOR GRADES 6-10, AND DIPLOMA PROGRAMME FOR GRADES 11-12. AUTHORIZATION ONLY RESULTS WHEN A SCHOOL HAS BUILT AND IMPLEMENTED ITS IB PROGRAMME CURRICULUM FRAMEWORK TO EXACTING STANDARDS. THE SCHOOL OFFERS MANDARIN CHINESE IMMERSION AND SPANISH IMMERSION TRACKS TO GRADE 5. UPPER SCHOOL STUDENTS HAVE LANGUAGE ACQUISITION AS A FOCUS, BUT THE CURRICULUM IS NOT FULL IMMERSION. INSTEAD, IT IS MEANT FOR NEW LANGUAGE LEARNERS AS WELL AS FOR IMMERSION STUDENTS MATRICULATING FROM LOWER SCHOOL OR OTHER IMMERSION SCHOOLS. LILA GRADUATES TYPICALLY EARN THE STATE BILINGUAL SEAL ON THEIR DIPLOMAS. THE SCHOOL HAS GRADUATION RATES SURPASSING 95%. 616103 53810 COMMUNITY SERVICE PROGRAM, KINDER PREP PRESCHOOL. A FEE-BASED PRESCHOOL FOR AGES 3-5, KINDER PREP PRESCHOOL DOES NOT RECEIVE STATE PUPIL FUNDING. KINDER PREP PRESCHOOL OPENED IN FALL 2013. ITS CURRICULUM REFLECTS THE IB WHOLE-CHILD PHILOSOPHY AND HAS A RICH LANGUAGE COMPONENT, WITH TEACHERS SPEAKING CHINESE, SPANISH, AND ENGLISH TO ALL PARTICIPANTS. ABOUT 115 STUDENTS WERE ENROLLED DURING THE 2024-2025 SCHOOL YEAR. LICENSED BILINGUAL TEACHERS PARTNER WITH CLASSROOM AIDES TO DELIVER ACADEMIC AND SOCIAL-EMOTIONAL EDUCATION, PREPARING STUDENTS FOR KINDERGARTEN AND BEYOND. IN THE 2024-25 SCHOOL YEAR, KINDER PREP PILOTED A TUITION WAIVER PROGRAM FOR LOW INCOME STUDENTS WHO WERE UNABLE TO RECEIVE STATE PREK AID DUE TO CHILD'S AGE OR DUE TO A CHANGE IN ECONOMIC CIRCUMSTANCE AFTER THE STATE AID APPLICATION WINDOW CLOSED. THE SCHOOL BENEFITS FROM THE INCREASED PREK INTAKE WHEN THE CHILD(REN) MATRICULATE TO KINDERGARTEN. IT ALSO ALLOWS FAMILIES WITH A STATE-PAID PREK CHILD TO HAVE BOTH THEIR PRE-K AGED CHILDREN ATTEND KINDER PREP. 1280326 126404 COMMUNITY SERVICE PROGRAM: EXPLORER CLUB SCHOOL AGE CARE. LILA'S EXPLORER CLUB SCHOOL AGE CHILDCARE PROGRAM IS A FOR-FEE PROGRAM THAT SERVED APPROXIMATELY 200 STUDENTS THROUGHOUT THE FISCAL YEAR. THE PROGRAM EMPLOYEES ENHANCE STUDENTS' EXPOSURE TO SPANISH AND CHINESE LANGUAGE AS THEY CONDUCT THEIR PROGRAM IN SPANISH, CHINESE, AND ENGLISH. IT IS QUALIFIED AS A FOUR STAR PARENT AWARE PROGRAM, THE HIGHEST RATING. THE PROGRAM IS LOCATED AT KINDER CENTER AND LOWER SCHOOL BUILDINGS AND SERVES GRADES PREK TO 5. 1027018 105394 NUTRITION SERVICES FUND. LAKES INTERNATIONAL LANGUAGE ACADEMY CONTRACTED WITH A NEW FOOD SERVICES PARTNER AND IS NOW HANDLING REVENUES AND EXPENSES OF THE PROGRAM THROUGH THE SCHOOL. THE PROGRAM OFFERS GRADES PREK TO 12 BREAKFAST AND LUNCH DAILY. STUDENTS ENJOY FROM-SCRATCH COOKING THAT MEETS STATE AND FEDERAL REQUIREMENTS FOR SCHOOLS. 1027018 105394 19707978 1 1 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 1 0 0 1 22 0 1 407 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JULIE LUNDGREN 6514640771 246 11TH AVE SE FOREST LAKE MN 55025 X RENEE FEAGAN CHAIR 3.00 0.00 X X 0 0 0 JENNIFER MAY VICE CHAIR 3.00 0.00 X X 0 0 0 COREY PURKAT TREASURER 3.00 0.00 X X 0 0 0 KARL SCHAUMANN MEMBER/TEACHER 42.00 0.00 X 48384 0 12515 MATT GOCKOWSKI MEMBER/TEACHER 42.00 0.00 X 40820 0 12705 ERIN CHAPMAN MEMBER/TEACHER 42.00 0.00 X 36928 0 25348 CAM HEDLUND MEMBER 1.00 0.00 X 0 0 0 JONELL PACYGA MEMBER 2.00 0.00 X 0 0 0 MIKE RYNDERS MEMBER 2.00 0.00 X 0 0 0 SHANNON PETERSON EXECUTIVE DIRECTOR 50.00 0.00 X 151481 0 23890 JULIE LUNDGREN CHIEF FINANCIAL OFFICER 50.00 4.00 X 117685 0 27032 NANCY HAWKINSON SECONDARY PRINCIPAL 40.00 0.00 X 107001 0 9471 KATHRYN GRIEBEL ELEMENTARY PRINCIPAL 40.00 0.00 X 104393 0 9242 ADRIENNE CAULDERO SPECIAL EDUCATION DIRECTOR 40.00 0.00 X 107821 0 12942 714513 0 133145 5 0 1 0 SOUTHWEST FOOD SERVICES DEPT 880836 PO BOX 29650 PHOENIX AZ 850389650 FOOD SERVICE 256406 TWIN CITIES TRANSPORTATION 1408 NORTHLAND DR 101 MENDOTA HEIGHTS MN 55120 TRANSPORTATION 157563 CHAVEZ CLEANING SERVICES INC 4415 MAIN STREET NE COLUMBIA HEIGHTS MN 55421 CLEANING SERVICES 135513 STRATEGIC STAFFING PO BOX 276 MOUNT PLEASANT SC 29465 SPECIAL ED STUDENT SERVICES 133148 LAMMINEN CONSULTING 121 OAKWOOD RD APPLE VALLEY MN 55124 SPECIAL ED STUDENT SERVICES 113666 6 18991259 205390 19196649 STUDENT ACTIVITIES & OTHER FEES 611710 1842498 1842498 ACTIVITIES ADMISSIONS & FIELD TRI 611710 177886 177886 MEDICAL ASSISTANCE 611710 10649 10649 2031033 206272 206272 117133 0 117133 117133 117133 79893 0 79893 79893 MISCELLANEOUS 611710 121505 121505 E-RATE 611710 26022 26022 147527 21778507 2178560 0 403298 X 500642 283877 216765 11106287 10189042 917245 914913 843021 71892 1215195 1076413 138782 809104 727984 81120 78399 78399 54593 54593 2679660 2569783 109877 34487 31393 3094 223606 197808 25798 2888505 2874354 14151 69920 65074 4846 204686 152553 52133 SUPPLIES 344320 319001 25319 DUES AND MEMBERSHIPS 122355 112300 10055 FIELD TRIPS 112783 112783 FACILITIES & MAINTENANC 83071 83071 69521 69521 21512047 19707978 1804069 0 X 626866 821653 3416325 2744479 2230029 3175405 158768 214827 2527590 1245681 1323411 1281909 4015970 3270915 11771369 11509188 1811069 2052117 180027 201511 12012510 11179553 14003606 13433181 X 0 0 0 0 -2232237 -1923993 -2232237 -1923993 11771369 11509188 X 266460 41784 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1750157 733235 1016922 777433 512446 264987 1281909 RIGHT OF USE ASSETS 78199 DEFERRED CHARGE ON REFUNDING 68085 DUE FROM LILA BUILDING COMPANY 344861 DEFERRED OUTFLOWS RELATED TO PENSION 2779770 3270915 NET PENSION LIABILITY 8255010 LEASE LIABILITY 36509 DEFERRED INFLOWS RELATED TO PENSIONS 2888034 11179553 X PART X, LINE 2: THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE BASIC FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 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 SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON THIER WEBSITE AND WITHIN THE STUDENT APPLICATION. ANY ADS PLACED ON SOLICITING STUDENTS HAVE EQUAL OPPORTUNITY EMPLOYER AND EDUCATOR STATEMENTS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. X X 0 0 0 0 0 0 0 0 0 SHANNON PETERSON EXECUTIVE DIRECTOR 151481 0 0 0 0 0 13737 0 10153 0 175371 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LILA BYLAWS DEFINE A MEMBER AS ANY INDIVIDUAL WHO WORKS FOR THE SCHOOL, ANY LEGALLY RECOGNIZED PARENT OR GUARDIAN OF A STUDENT ENROLLED IN THE SCHOOL, ALL STUDENTS ENROLLED IN THE SCHOOL. VOTING MEMBERS (FOR ELECTIONS OF BOARD MEMBERS AND VOTING TO CHANGE THE SCHOOL BYLAWS) ARE MEMBERS WHO ARE AGE 18 OR OLDER. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST VOTE ON AMENDMENTS OR ADDITIONS TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B CFO PRESENTS THE FORM 990 TO THE AUDIT COMMITTEE FOR REVIEW, THEN PRESENTS IT TO THE LILA SCHOOL BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AS A STANDARD PART OF EACH SCHOOL BOARD AGENDA AND FINANCE AND AUDIT COMMITTEE AGENDAS, MEMBERS ARE REQUESTED TO DISCLOSE AN CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST BASED ON THE AGENDA. THE SCHOOL BOARD DETERMINES WHETHER OR NOT THE DISCLOSURE IS A CONFLICT OF INTEREST AND WHETHER OR NOT THE PERSON MAY REMAIN IN THE ROOM FOR THE DISCUSSION AND/OR VOTE. MEMBERS DETERMINED TO HAVE A CONFLICT WHO ARE ALLOWED TO REMAIN FOR THE DISCUSSION MAY ONLY CONTRIBUTE MATERIAL FACTS TO THE DISCUSSION AND ANSWER QUESTIONS. MEMBERS WHO HAVE A CONFLICT MUST LEAVE THE ROOM FOR THE VOTE. ALL BOARD AND COMMITTEE PROCEEDINGS ARE DOCUMENTED IN THE MINUTES. IF A CONFLICT WERE TO BE DISCOVERED AFTER A VOTE OR MEETING, THE DECISION WOULD BE VOIDED AND ITEM RETURNED TO THE AGENDA FOR A REVOTE. IF A TRANSACTION WERE TO BE DISCOVERED AFTER THE FACT, THE SCHOOL BOARD AND ADMINISTRATION WOULD WORK TOGETHER TO DETERMIN ACTIONS FOR THE BOARD MEMBER WITH THE UNDISCLOSED CONFLICT. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR: DIRECTOR EVALUATION COMMITTEE REVIEWS SALARIES OF COMPARABLE POSITIONS IN OTHER MN SCHOOL DISTRICTS. FURTHERMORE, THE COMMITTEE CONSIDERS WHAT THE DIRECTOR WOULD EARN IN SIMILAR MN DISTRICTS. THE COMMITTEE RECOMMENDS A SALARY TO THE FULL BOARD FOR REVIEW AND VOTE. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN FOR E.D. SHANNON PETERSON LEADING TO HER 3-YEAR AGREEMENT WHICH BEGAN JULY 1, 2023. THE EXECUTIVE DIRECTOR RECOMMENDS SALARY INCREASES AND JUSTIFICATION TO THE SCHOOL BOARD WITHIN BUDGET CONSTRAINTS. COMPENSATION INCREASES ARE BASED ON COMPARISON WITH SIMILAR POSITIONS IN OTHER MN SCHOOL DISTRICTS, PAY RATE MATRICES FOR THE DIFFERENT EMPLOYEE CLASSES, AND BUDGET CONSTRAINTS. INDEPENDENT DATA IS REVIEWED BY THE BOARD PRIOR TO SETTING COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN FOR OTHER ADMINISTRATORS, LICENSED TEACHERS, AND SCHOOL SUPPORT STAFF IN THE 2023-24 SCHOOL YEAR. NOTEDLY, IT WAS DETERMINED THAT TOP ADMINISTRATORS WERE EARNING NO MORE THAN TWO-THIRDS OF THEIR EQUIVALENT COUNTERPARTS IN SURROUNDING DISTRICTS. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS AND AUDITED FINANCIALS AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL'S FINANCIAL STATEMENTS ARE PART OF THE SCHOOL BOARD MEETING MINUTES; MINUTES ARE AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE AND BY REQUEST. ALL APPROVED SCHOOL BOARD POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE AVAILABLE ON THE SCHOOL'S WEBSITE. 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. MATT GOCKOWSKI, KARL SCHAUMANN, AND ERIN CHAPMAN ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G CONSULTING & VARIOUS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,748,960. MANAGEMENT AND GENERAL EXPENSES 109,877. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,858,837. TRANSPORTATION: PROGRAM SERVICE EXPENSES 410,907. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 410,907. FOOD SERVICE: PROGRAM SERVICE EXPENSES 409,916. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 409,916. 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 PENSION ADJUSTMENT 41,784. LILA BUILDING COMPANY 246 11TH AVE SE FOREST LAKE MN 55025 202511625 SOLE PURPOSE IS TO LEASE EDUCATIONAL FACILITIES TO THE SCHOOL MN 501(C)(3) LINE 12A, I LAKES INTERNATIONAL LANGUAGE ACADEMY 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 LILA BUILDING COMPANY K 2612931 LEASE AGREEMENT LILA BUILDING COMPANY R 344861 CASH BALANCE