KATO PUBLIC CHARTER SCHOOL: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: KATO PUBLIC CHARTER SCHOOL (EIN 41-1969573)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2017-10-03
IRS object ID: 201712769349300021
Schema version: 2016v3.0
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	2017-10-03T10:50:01-05:00	ReturnTs
Tax Period End	2017-06-30	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	100 Warren St Ste 600	AddressLine1Txt
City	Mankato	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56001	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	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	BRENT ROSSOW	PersonNm
Person Title	CHAIRPERSON	PersonTitleTxt
Phone	5073875524	PhoneNum
Signature	2017-09-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Thomas J Olinger CPA	PreparerPersonNm
PTIN	P00743407	PTIN
Phone	5076252727	PhoneNum
Preparation	2017-09-27	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.88.174.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-09-27	IPDt
IP Tm	20:24:01	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	539D4E03047FA11A9EA7914ECCCCD25A3CE12B77	AtSubmissionCreationDeviceId
At Submission Filing Device Id	3351DC13ADDEFBAE55EE49155EC189D952D7D936	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRENT ROSSOW	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	$1,013,715	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	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,050,420	PYContributionsGrantsAmt
CY Contributions Grants	$1,006,930	CYContributionsGrantsAmt
PY Program Service Revenue	$6,701	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,397	CYProgramServiceRevenueAmt
PY Investment Income	$100	PYInvestmentIncomeAmt
CY Investment Income	$1,388	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,057,221	PYTotalRevenueAmt
CY Total Revenue	$1,013,715	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	$1,021,986	PYOtherExpensesAmt
CY Other Expenses	$1,055,655	CYOtherExpensesAmt
PY Total Expenses	$1,021,986	PYTotalExpensesAmt
CY Total Expenses	$1,055,655	CYTotalExpensesAmt
PY Revenues Less Expenses	$35,235	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$41,940	CYRevenuesLessExpensesAmt
Total Assets BOY	$614,139	TotalAssetsBOYAmt
Total Assets EOY	$593,179	TotalAssetsEOYAmt
Total Liabilities BOY	$26,895	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$47,875	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$587,244	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$545,304	NetAssetsOrFundBalancesEOYAmt
Mission	See part I, line 1	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$860,512	ExpenseAmt
Revenue	$5,397	RevenueAmt
Desc	Kato public charter school provides an educational program for approximately 70 students in grades six through twelve.	Desc
Total Program Service Expenses	$860,512	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	6	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Lisa Donth	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 (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Brent Rossow
Chairperson	1.00	Yes (X)	Yes (X)	$0	$0	$0
Trevor Braget
Vice Chairperson	1.00	Yes (X)	Yes (X)	$0	$0	$0
Bradley Wolfe
Treasurer (Feb-June)	1.00	Yes (X)	Yes (X)	$0	$0	$0
Nicole Siirtola
Member (July - Jan)	1.00	Yes (X)		$0	$0	$0
Jim Timmerman
Secretary	1.00	Yes (X)	Yes (X)	$0	$0	$0
Laurie Putze
Member	1.00	Yes (X)		$0	$0	$0
Amanda Wirig
Member (Feb - June)	1.00	Yes (X)		$0	$0	$0
Leah Grossenburg
Member (July - Jan)	1.00	Yes (X)		$0	$0	$0
Claudia Madrigal
Ex-officio non voting memb	1.00	Yes (X)		$0	$0	$0
Craig Anderson
Member	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	$526,988	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$996,413	GovernmentGrantsAmt
All Other Contributions	$10,517	AllOtherContributionsAmt
Total Contributions	$1,006,930	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Charges for services	Desc
Business	611600	BusinessCd
Total Revenue Column	$5,397	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,397	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,397	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$188	TotalRevenueColumnAmt
Exclusion	$188	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,200	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$1,200	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,200	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,200	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,013,715	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,597	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$188	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	$10,238	TotalAmt
Management And General	$10,238	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$769,853	TotalAmt
Program Services	$611,325	ProgramServicesAmt
Management And General	$158,528	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,465	TotalAmt
Management And General	$1,465	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,228	TotalAmt
Management And General	$4,228	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,318	TotalAmt
Program Services	$7,318	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$175,212	TotalAmt
Program Services	$175,212	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,926	TotalAmt
Program Services	$22,740	ProgramServicesAmt
Management And General	$1,186	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$306	TotalAmt
Management And General	$306	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,150	TotalAmt
Program Services	$9,167	ProgramServicesAmt
Management And General	$983	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Supplies & materials	$25,953	$25,953
Dues & memberships	$12,840		$12,840
Repairs & maintenance	$5,500	$5,500
Loss on Disposal	$4,160		$4,160

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,506	TotalAmt
Program Services	$3,297	ProgramServicesAmt
Management And General	$1,209	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,055,655	TotalAmt
Program Services	$860,512	ProgramServicesAmt
Management And General	$195,143	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$141,363	BOYAmt
EOY	$129,142	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$327,251	BOYAmt
EOY	$287,891	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$101,685	BOYAmt
EOY	$134,782	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,958	BOYAmt
EOY	$126	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$10,332	BOYAmt
EOY	$11,497	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$208,648	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$178,907	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$31,550	BOYAmt
EOY	$29,741	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$614,139	BOYAmt
EOY	$593,179	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$25,174	BOYAmt
EOY	$38,970	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
EOY	$180	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,325	BOYAmt
EOY	$724	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$396	BOYAmt
EOY	$8,001	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$26,895	BOYAmt
EOY	$47,875	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$583,746	BOYAmt
EOY	$536,065	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,498	BOYAmt
EOY	$9,239	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$587,244	BOYAmt
EOY	$545,304	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$614,139	BOYAmt
EOY	$593,179	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$41,940	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	0	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

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$208,648	OtherCostOrOtherBasisAmt
Depreciation	$178,907	DepreciationAmt
Book Value	$29,741	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$29,741	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,013,715	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,013,715	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,013,715	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,055,655	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,055,655	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,055,655	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 30,2017, 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 (6 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 18	Upon request.
Form 990, Part VI, Section C, line 19	Upon request.
Form 990, Part IX, line 11g	Contracted Services - Educators : Program service expenses 611,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 611,325. Contracted services - management : Program service expenses 0. Management and general expenses 158,528. Fundraising expenses 0. Total expenses 158,528.
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.