2025-05-09T15:43:28-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-07-01 391154960 INDIAN COMMUNITY SCHOOL INC INDI 4145256100 10405 W SAINT MARTINS ROAD FRANKLIN WI 53132 JUSTIN THUNDERCLOUD TREASURER 4145256100 2025-05-09 1 1 SHELBY NETZ CPA P01405265 4147775500 2025-04-04 2023 2025-03-06 01:10:19Z CARMEN FLORES 10405 W SAINT MARTINS ROAD FRANKLIN WI 53132 32224609 0 X WWW.ICS-EDU.ORG X 1971 WI INDIAN COMMUNITY SCHOOL, INC. CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. 5 5 141 81 10791 0 24567805 23249942 9980 14229 2115884 3297043 146955 126102 26840624 26687316 233174 248566 0 0 8800783 9486748 0 0 9127 8493566 8456567 17527523 18191881 9313101 8495435 805875906 853279173 57980227 57547736 747895679 795731437 INDIAN COMMUNITY SCHOOL, INC. ("ICS") CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. 0 0 14184308 223496 12549 ACADEMIC PROGRAM - ICS IS A SCHOOL EDUCATING SOUTHEASTERN WISCONSIN INDIAN CHILDREN, GRADES 4K THROUGH 8TH GRADE. 631952 25070 1680 FAMILY RESOURCE CENTER - ICS'S FAMILY RESOURCE CENTER FOCUSES ON BIRTH TO K3 INDIAN CHILDREN AND THEIR FAMILIES AS WELL AS THE FAMILIES OF THE K4 THROUGH 8TH GRADE CHILDREN THAT CURRENTLY ATTEND ICS. THE FAMILY RESOURCE CENTER OFFERS OPPORTUNITIES TO EDUCATE PARENTS IN A VARIETY OF AREAS AND ENCOURAGES EARLY PARENTAL INVOLVEMENT IN THEIR CHILD'S DEVELOPMENT AND ON-GOING EDUCATION. 14816260 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 81 0 1 141 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BRIAN LEIBL 4145256172 10405 W SAINT MARTINS ROAD FRANKLIN WI 53132 DIANE AMOUR SECRETARY 32.00 2.00 X X 64204 0 0 CARMEN FLORES CHAIR 35.00 X X 55704 0 0 JUSTIN THUNDERCLOUD TREASURER 35.00 X X 42504 0 0 SOMMER DRAKE VICE CHAIR 28.00 X X 36504 0 0 CARRIE MCGHEE GLEBA BOARD MEMBER 20.00 X 38904 0 0 BRIAN LEIBL CHIEF FINANCIAL OFFICER 40.00 X 146980 0 53601 JASON DROPIK SCHOOL ADMINISTRATOR 40.00 X 108842 0 48103 JORDAN MARVIN DIRECTOR OF HUMAN RESOURCES 40.00 X 57704 0 10516 MELISSA DEUTSCH DIRECTOR OF INSTRUCTION 40.00 X 126546 0 16481 MARK POWLESS OUR WAYS DIRECTOR 40.00 X 118366 0 14067 SIOBHAN MARKS COMMUNICATIONS & MARKETING DIRECTOR 40.00 X 107482 0 37142 RENEE MEYER CONTROLLER 40.00 X 106106 0 48985 1009846 0 228895 6 0 1 0 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 BUS SERVICE 1288365 CG SCHMIDT INC 11777 W LAKE PARK DRIVE MILWAUKEE WI 53224 GENERAL CONTRACTOR 1007218 CREATIVE BUSINESS INTERIORS 1535 S 1ST STREET MILWAUKEE WI 53214 INTERIOR DESIGN/FURNITURE 536485 TRUITY PARTNERS LLC PO BOX 46610 MADISON WI 53744 TEMPORARY LABOR 250529 MICHAEL BEST & FRIEDRICH LLP PO BOX 88462 MILWAUKEE WI 53288 LEGAL SERVICES 202877 9 22900000 324057 25885 20644 23249942 STUDENT COST REIMB. 611710 14229 14229 14229 2699328 10791 2688537 44290 45212 -922 -922 -922 6086584 313 5079513 409669 1007071 -409356 597715 597715 1310 2899 -1589 -1589 REIMB. FROM AFFILIATE 900099 97500 97500 MISCELLANEOUS INCOME 900099 31113 31113 128613 26687316 14229 10791 3412354 X 11140 11140 237426 237426 741872 143192 597880 800 6260110 5417547 838574 3989 499836 428181 71341 314 1498413 1273466 223842 1105 486517 404182 81992 343 133884 133884 93196 93196 180488 180488 2362526 2193380 169146 3564 3564 110369 13466 96903 317095 146851 170244 422872 318929 103943 197429 126542 70887 77697 53193 24504 883145 852526 30619 2228464 1939266 289198 98225 98225 EQUIPMENT 479696 458883 20813 STUDENT MEALS 277325 277325 SPECIAL EVENTS 168090 141874 26216 EDUCATIONAL SUPPLIES 124826 124826 297676 254065 41035 2576 18191881 14816260 3366494 9127 1580595 1718970 8075173 11255864 64120 29541 575993 427954 74354408 30938157 42694723 43416251 48977223 54866410 33766264 37264047 670141815 704300136 805875906 853279173 968354 1121364 56500000 55800000 1485 98870 510388 527502 57980227 57547736 X 747895679 795731437 747895679 795731437 805875906 853279173 X 8495435 5177807 34162516 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5001097 5001097 50163481 19026169 31137312 11194596 7984186 3210410 7995234 3927802 4067432 43416251 UNAMORTIZED BOND ISSUE COSTS 149446 INTEREST IN NET ASSETS OF ICS SUPPORT ORGANIZATION 704122547 INTERCOMPANY RECEIVABLES 28143 704300136 RENTAL DEPOSITS 2650 OTHER LIABILITIES 92402 ACCRUED INTEREST 432450 527502 X 65895262 5177807 34162516 39340323 26554939 180488 -48111 132377 26687316 18059504 48111 48111 18011393 180488 180488 18191881 PART X, LINE 2: ICS FOLLOWS ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. ICS IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. ICS HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDING JUNE 30, 2021, 2022, 2023, AND 2024 ARE STILL OPEN TO AUDIT FOR FEDERAL OR STATE PURPOSES. ICS HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ICS SUPPORT ORGANIZATION 34,162,516. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO OFFSET REVENUE -45,212. FUNDRAISING EXPENSES NETTED DIRECTLY AGAINST REVENUE -2,899. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO OFFSET REVENUE 45,212. FUNDRAISING EXPENSES NETTED DIRECTLY AGAINST REVENUE 2,899. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ICS HAS CONTINUED TO PUBLISH ITS RACIALLY NONDISCRIMINATORY POLICY IN A PRESS RELEASE PUBLISHED ANNUALLY DURING ITS REGISTRATION PERIOD IN THE MILWAUKEE JOURNAL SENTINEL. SCHEDULE E, PART I, LINE 6 ICS RECEIVES GRANT INCOME FROM: -WI DEPT OF PUBLIC INSTRUCTION GRANT FUNDS USED TO PROVIDE FRESH FRUIT AND VEGETABLE SNACKS TO STUDENTS $23,006. -WI DEPT OF PUBLIC INSTRUCTION FREE AND REDUCED PRICE MEAL REIMBURSEMENT FOR BREAKFASTS AND LUNCHES SERVED $263,463. -OAK CREEK-FRANKLIN SCHOOL DISTRICT TRANSPORTATION REIMBURSEMENT $7,581. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 7473467 0 0 0 0 0 0 7473467 0 7473467 1 0 1 1 1 0 FORM 990, SCHEDULE F, PART IV: ICS INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, ICS'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621, 8865. TO THE EXTENT THAT ICS IS REQUIRED TO COMPLETE ONE OF THESE FOREIGN FORMS, IT HAS BEEN FILED WITH ICS' ANNUAL FORM 990-T. 1 HIGH SCHOOL TUITION 21 212356 GIFT CARDS FOR FOOD FOR FAMILIES IN NEED 328 8821 GIFT CARDS FOR CLOTHING FOR FAMILIES IN NEED 200 5000 HOUSEHOLD GOODS FOR FAMILIES IN NEED 168 2272 COST VARIOUS HOUSEHOLD GOODS GIFT CARDS FOR GAS/TRANSPORTATION FOR FAMILIES IN NEED 21 670 GIFTS FOR FAMILIES IN NEED 182 7130 COST GIFTS SHELTER FOR FAMILIES IN NEED 5 1000 TRANSPORTATION FOR FAMILIES IN NEED 2 177 PART I, LINE 2: ICS FOLLOWS A PROCESS FOR SELECTING ORGANIZATIONS THAT ALIGN WITH ITS OVERALL MISSION. ICS PROVIDES HIGH SCHOOL TUITION ASSISTANCE TO FORMER STUDENTS OF ICS. ALL AMOUNTS PROVIDED FOR TUITION ARE PAID DIRECTLY TO THE STUDENTS' RESPECTIVE SCHOOLS AND ARE NOT PROVIDED TO THE RECIPIENT FOR DISCRETIONARY SPENDING. IN THIS REGARD, ICS IS NOT REQUIRED TO MONITOR THE USE OF ITS FUNDS. ICS PROVIDES FINANCIAL AND OTHER ASSISTANCE TO LOW-INCOME INDIVIDUALS, INCLUDING FOOD, CLOTHING, AND GIFT CARDS FOR PURCHASE OF NECESSITIES. ICS DOES NOT REQUIRE MONITORING OF THESE GIFTS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 BRIAN LEIBL CHIEF FINANCIAL OFFICER 146980 0 0 0 0 0 15580 0 38021 0 200581 0 0 0 JASON DROPIK SCHOOL ADMINISTRATOR 108842 0 0 0 0 0 11637 0 36466 0 156945 0 0 0 RENEE MEYER CONTROLLER 106106 0 0 0 0 0 11394 0 37591 0 155091 0 0 0 PART I, LINE 1A THE INDIAN COMMUNITY SCHOOL'S SOCIAL CLUB MEMBERSHIP IS HELD IN THE NAME OF THE CHIEF FINANCIAL OFFICER, BRIAN LEIBL. DURING THE TAX YEAR 2024, HE DERIVED NO PERSONAL BENEFIT FROM THE MEMBERSHIP HELD IN HIS NAME. A WISCONSIN HEALTH & EDUCATION FACILITIES AUTHORITY 391337855 NONEAVAIL 2020-09-10 57600000 RE-FINANCE TWO SERIES OF BONDS 0 1 0 A 1800000 57600000 57600000 2007 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F): THE PROCEEDS OF THE BONDS WERE USED TO CURRENTLY REFUND THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS (ICS), SERIES 2006 (THE "2006 BONDS") AND THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REFUNDING REVENUE BONDS (ICS), SERIES 2007 (THE "2007 BONDS"). THE 2006 BONDS, WHICH WERE ISSUED ON OCTOBER 5, 2006, WERE USED TO FINANCE THE CONSTRUCTION OF ICS'S EDUCATIONAL FACILITIES AND RELATED EXPENSES, AS WELL AS PAY DEBT SERVICE ON THE 2006 BONDS. THE 2007 BONDS, WHICH WERE ISSUED ON JUNE 28, 2007, WERE USED TO CURRENTLY REFUND THE CITY OF FRANKLIN, WISCONSIN ADJUSTABLE RATE DEMAND REDEVELOPMENT REVENUE BONDS, SERIES 2002 (ICS) AND FINANCE WORKING CAPITAL. SUBJECT TO FERPA LAWS 13500 SCHOLARSHIP TUITION JAMIE DROPIK SEE PART V 88239 SEE PART V 0 PART IV, COLUMNS (B) AND (D): JAMIE DROPIK IS THE SPOUSE OF JASON DROPIK, AN OFFICER OF ICS, AND EARNED COMPENSATION AS AN EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 11B ICS'S FORM 990 INCLUDING REQUIRED SCHEDULES IS DISTRIBUTED TO EACH BOARD DIRECTOR ELECTRONICALLY FOR REVIEW PRIOR TO A MONTHLY MEETING HELD BEFORE THE REQUIRED FILING DATE. ICS'S FINAL FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL BOARD DIRECTORS AFTER THE FILING DATE. FORM 990, PART VI, SECTION B, LINE 12C ICS'S CONFLICT OF INTEREST POLICY REQUIRES EACH INDIVIDUAL TO REVIEW THE POLICY AND COMPLETE A DISCLOSURE STATEMENT ON AN ANNUAL BASIS. IN ADDITION, EACH INDIVIDUAL IS REQUIRED THROUGHOUT THE YEAR TO MAKE DISCLOSURES BEFORE THE BOARD CONSIDERS A MATTER IN WHICH THE INDIVIDUAL MAY HAVE A CONFLICT OF INTEREST. FOLLOWING AN INDIVIDUAL'S DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, SHALL DETERMINE THE PROPER COURSE OF ACTION TO ADDRESS THE CONFLICT OF INTEREST. THE PROPER COURSE OF ACTION GENERALLY SHALL INCLUDE ABSTENTION FROM ANY FUTURE VOTE ON THE MATTER BY THE INDIVIDUAL WITH THE CONFLICT. ADDITIONALLY, THE INDIVIDUAL WILL PROVIDE ANY INFORMATION REQUESTED BY THE BOARD OF DIRECTORS WITH RESPECT TO THE CONFLICT OF INTEREST, MAY BE ASKED TO LEAVE THE ROOM DURING ANY FUTURE DISCUSSIONS AND VOTES OF THE MATTER, AND SHALL ABSTAIN FROM ANY VOTE. DISCOVERY OF POTENTIAL AND ACTUAL CONFLICTS AFTER A TRANSACTION HAS OCCURRED WILL BE REPORTED TO THE BOARD OF DIRECTORS TO DETERMINE THE PROPER MANNER IN WHICH TO ADDRESS ANY POTENTIAL OR ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ICS'S CFO, SCHOOL ADMINISTRATOR AND DIRECTOR OF HUMAN RESOURCES WAS ESTABLISHED AFTER SEARCHES AND EXAMINATION OF OTHER COMPARABLE POSITIONS. THE BOARD'S DELIBERATION AND DECISIONS WERE APPROVED AND DOCUMENTED CONTEMPORANEOUSLY. A COMPENSATION STUDY WAS CONDUCTED FOR ICS'S BOARD OF DIRECTORS IN WHICH DATA WAS COLLECTED FROM MULTIPLE SOURCES, INCLUDING INTERNAL REVENUE SERVICE FORM 990 FOR A GROUP OF TAX EXEMPT OPERATING ORGANIZATIONS, PUBLICLY AVAILABLE DATA FROM PROXY INFORMATION STATEMENTS, AND CONSIDERATION GIVEN REGARDING SIMILARITIES IN SCOPE AND SCALE, SERVICES, TIME COMMITMENTS, STAKEHOLDERS AND PROFESSIONAL TRAINING AND EXPERIENCE. FORM 990, PART VI, SECTION C, LINE 19 ICS MAKES ITS FORM 990, FORM 1023, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE ORGANIZATION'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE AT WWW.ICS-EDU.ORG. FORM 990, PART IX, LINE 11G BUS SERVICE: PROGRAM SERVICE EXPENSES 1,434,931. TOTAL EXPENSES 1,434,931. TEMP HELP: PROGRAM SERVICE EXPENSES 123,024. MANAGEMENT AND GENERAL EXPENSES 50,233. TOTAL EXPENSES 173,257. PERFORMER/SPEAKER: PROGRAM SERVICE EXPENSES 41,240. TOTAL EXPENSES 41,240. OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 525,338. MANAGEMENT AND GENERAL EXPENSES 62,898. TOTAL EXPENSES 588,236. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 54,160. MANAGEMENT AND GENERAL EXPENSES 56,015. TOTAL EXPENSES 110,175. TESTING: PROGRAM SERVICE EXPENSES 14,687. TOTAL EXPENSES 14,687. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ICS SUPPORT ORGANIZATION 34,162,516. ICS SUPPORT ORGANIZATION INC 10405 W SAINT MARTINS ROAD FRANKLIN WI 53132 273167963 FINANCIAL SUPPORT FOR ICS WI 501(C)(3) LINE 12D, III-O N/A 0 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0