KATO PUBLIC CHARTER SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: KATO PUBLIC CHARTER SCHOOL (EIN 41-1969573)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-02-23
IRS object ID: 202100549349300530
Schema version: 2019v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-02-23T14:48:12-06:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411397419	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Abdo Eick & Meyers LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5201 Eden Avenue Suite 250	AddressLine1Txt
City	Edina	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55436	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411969573	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kato Public Charter School	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KATO	BusinessNameControlTxt
Phone	5073875524	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 N 6th St	AddressLine1Txt
City	Mankato	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56001	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Destiny Owens	PersonNm
Person Title	Chair	PersonTitleTxt
Phone	5073875524	PhoneNum
Signature	2021-02-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Steven D Anseth CPA	PreparerPersonNm
PTIN	P00552219	PTIN
Phone	9528359090	PhoneNum
Preparation	2021-02-23	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Destiny Owens	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 N 6th St	AddressLine1Txt
City	Mankato	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56001	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$991,008	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.katopcs.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	Kato Public Charter School is a charter school designed to meet the needs of students, both in the present and for the future. We are an ever-changing school in an ever-changing society. The intention of Kato Public Charter School is to give students a strong, performance-based education closely related to real life experiences. We specialize in helping students reach their potential.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	18	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$875,073	PYContributionsGrantsAmt
CY Contributions Grants	$986,236	CYContributionsGrantsAmt
PY Program Service Revenue	$6,317	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,686	CYProgramServiceRevenueAmt
PY Investment Income	$209	PYInvestmentIncomeAmt
CY Investment Income	$86	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$881,599	PYTotalRevenueAmt
CY Total Revenue	$991,008	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,074,391	PYOtherExpensesAmt
CY Other Expenses	$1,206,662	CYOtherExpensesAmt
PY Total Expenses	$1,074,391	PYTotalExpensesAmt
CY Total Expenses	$1,206,662	CYTotalExpensesAmt
PY Revenues Less Expenses	-$192,792	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$215,654	CYRevenuesLessExpensesAmt
Total Assets BOY	$460,492	TotalAssetsBOYAmt
Total Assets EOY	$223,773	TotalAssetsEOYAmt
Total Liabilities BOY	$51,382	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$30,317	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$409,110	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$193,456	NetAssetsOrFundBalancesEOYAmt
Mission	See part I, line 1	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$907,974	ExpenseAmt
Revenue	$4,686	RevenueAmt
Desc	Kato public charter school provides an educational program for approximately 8 students in grades four through six and 67 students in grades seven through twelve.	Desc
Total Program Service Expenses	$907,974	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Kristen Flowers	PersonNm
Phone	5073875524	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 North 6th Street	AddressLine1Txt
City	Mankato	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56001	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
David Gadberry
Interim Chair - Community Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Destiny Owens
Interim Chair - Parent	1.00	Yes (X)	Yes (X)	$0	$0	$0
Crystal Fogg
Interim Treasurer - Community Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Pamela Fernrite
Interim Treasurer - Community Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Tracy Stokes-Hernandez
Interim Treasurer - Community Member	1.00	Yes (X)	Yes (X)	$0	$0	$0
Caden Sjogren
Licensed Teacher	1.00	Yes (X)		$0	$0	$0
Tammy Burman
Licensed Teacher	1.00	Yes (X)		$0	$0	$0
Tiffnie Jackson
Community Member	1.00	Yes (X)		$0	$0	$0
Juli Hackenberger
Community Member	1.00	Yes (X)		$0	$0	$0
Heather Clark
Parent	1.00	Yes (X)		$0	$0	$0
Honey Burg
Ex-Officio	1.00	Yes (X)		$0	$0	$0
Dr Mymique Baxter
Ex-Officio	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Edvisions Cooperative	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 Main Street PO Box 518	AddressLine1Txt
City	Henderson	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56044	ZIPCd

Field	Value	IRS element (for citing)
Services	Classroom instructors & business service	ServicesDesc
Compensation	$876,581	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$984,488	GovernmentGrantsAmt
All Other Contributions	$1,748	AllOtherContributionsAmt
Total Contributions	$986,236	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Food sales	611600	$4,515	$4,515
Charges for services	611600	$171	$171

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,686	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$86	TotalRevenueColumnAmt
Exclusion	$86	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$991,008	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,686	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$86	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,310	TotalAmt
Management And General	$8,310	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$885,559	TotalAmt
Program Services	$646,073	ProgramServicesAmt
Management And General	$239,486	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$174	TotalAmt
Management And General	$174	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$745	TotalAmt
Management And General	$745	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$24,899	TotalAmt
Program Services	$24,899	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$172,691	TotalAmt
Program Services	$172,691	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,800	TotalAmt
Program Services	$2,800	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,485	TotalAmt
Management And General	$1,485	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,764	TotalAmt
Program Services	$8,837	ProgramServicesAmt
Management And General	$927	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Supplies and Materials	$49,868	$49,522	$346
Dues and Memberships	$36,490		$36,490
Repairs and Maintenance	$5,935	$231	$5,704
Other Expenses	$3,553	$404	$3,149

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,389	TotalAmt
Program Services	$2,517	ProgramServicesAmt
Management And General	$1,872	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,206,662	TotalAmt
Program Services	$907,974	ProgramServicesAmt
Management And General	$298,688	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$20,382	BOYAmt
EOY	$70,823	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$176,679	BOYAmt
EOY	$45,763	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$199,185	BOYAmt
EOY	$50,464	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,149	BOYAmt
EOY	$4,701	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,963	BOYAmt
EOY	$5,652	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$249,013	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$202,643	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$56,134	BOYAmt
EOY	$46,370	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$460,492	BOYAmt
EOY	$223,773	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$15,181	BOYAmt
EOY	$13,410	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$36,201	BOYAmt
EOY	$16,907	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,382	BOYAmt
EOY	$30,317	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$403,685	BOYAmt
EOY	$187,923	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,425	BOYAmt
EOY	$5,533	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$409,110	BOYAmt
EOY	$193,456	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$460,492	BOYAmt
EOY	$223,773	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$215,654	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,554	OtherCostOrOtherBasisAmt
Depreciation	$213	DepreciationAmt
Book Value	$3,341	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$245,459	OtherCostOrOtherBasisAmt
Depreciation	$202,430	DepreciationAmt
Book Value	$43,029	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$46,370	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$991,008	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$991,008	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$991,008	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,206,662	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,206,662	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,206,662	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X, Line 2:	FormAndLineReferenceDesc
Explanation	The School is exempt from income taxes under Section 501(c)(3)of the Internal Revenue Code. The School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2020, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The school files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3	Since the charter school is a public school under Minnesota statutes, there can be no racial discrimination.
Schedule E, Part I, Line 6	Kato Public Charter School receives financial assistance from the Minnesota Department of Education and the U.S. Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	The Finance Committee reviews the form 990 and it is then presented to the board for approval prior to filing.
Form 990, Part VI, Section B, line 12c	The Finance Committee monitors compliance with the conflict of interest policy. Each instance of noncompliance is dealt with individually.
Form 990, Part VI, Section C, line 19	Upon request.
Form 990, Part IX, line 11g	Contracted Services - Educators: Program service expenses 646,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 646,073. Contracted services - Management: Program service expenses 0. Management and general expenses 239,486. Fundraising expenses 0. Total expenses 239,486.
Form 990, Part XII, Line 2C	The board of directors assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant. The process has not changed from the prior year.