Glacial Hills Elementary School

“The school's voting membership consists of three designated member categories: 1) enrollee members - enrollment of a child in the school shall qualify the parent(s) or legal guardian(s) of such child for membership during the child's enrollment 2) employee members - paid employment by the school shall qualify the employee for membership during the term of their employment 3) community members - volunteer service of 20 hours of work per year for ghes shall qualify that person as a community member for one year after a recognition of membership action (indicating expiration date in 12 months) by the board of directors an individual may serve in only one designation for the purpose of voting membership participation.”

“The school's board of directors is elected by the school's voting membership at the annual meeting. The board of directors must be composed of at least five nonrelated members and include: (i) at least one licensed teacher employed at the school or a licensed teacher providing instruction under a contact between the school and a cooperative; (ii) the parent or legal guardian of a student enrolled in the school; and (iii) an interested community member who is not employed by the school and does not have a child enrolled in the school.”

“The board of directors may make recommendations to the voting membership to eliminate one of the three designated member categories; but the decision to eliminate a category shall be business of the voting membership. The board of directors may change the school's governance model only: (1) by a majority vote of the board of directors and the licensed teachers employed by the school, including licensed teachers providing instruction under a contract between the school and a cooperative; and (2) with the authorizer's approval. A majority vote of the voting membership is needed to adopt, amend, or repeal the school's bylaws.”

“There are no other committees that make decisions on behalf of the school board.”

“All members of the board of directors have been provided with form 990 prior to filing. The form 990 is prepared by an independent accounting firm using information provided by the school's business office. Once completed, the form 990 is reviewed in detail by management and a copy is provided to the full board prior to filing with the irs.”

“Board members are prohibited from serving as a member of the board if they serve as an employee or agent of or a contractor with any for-profit entity with whom the school contracts, directly or indirectly, for professional services, goods or facilities as required in law in minnesota statutes, section 317 a.2ss. Each director must complete a conflict-of-interest statement for review by the school and placed into board public record at the beginning first meeting of the board when seated and shall annually complete such a statement on the anniversary of the election or on such an annual date that the board may select. The interested director may be present at the board meeting to answer questions, but may not advocate for the action to be taken and shall leave the room while a vote is taken for the non-interested members to determine if a conflict exists. The minutes of all actions take on such matters shall be consistent with minnesota statute 1240.10.”

“The school's board of directors met and determined the executive director and business manager's compensation which was negotiated with the employees before hired. The process described here was last completed in 2024.”

“The school makes its governing documents, conflict of interest policy and financial statements are available to the public in the school's office.”

“Change in pension liability 106,481.”

“The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide finanical statements are reported using resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all elibility requirements imposed by the provider have been met.”