KALEIDOSCOPE CHARTER SCHOOL: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- KALEIDOSCOPE CHARTER SCHOOL (EIN 73-1663207)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-10
- IRS object ID
- 201631319349302253
- Schema version
- 2014v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-10T13:07:48-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 731663207 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALEIDOSCOPE CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KALE | BusinessNameControlTxt |
| Phone | 7634281890 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7525 KALLAND AVENUE | AddressLine1Txt |
| City | OTSEGO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREA MITLYNG | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 7634281890 | PhoneNum |
| Signature | 2016-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENNIS HOOGEVEEN | PreparerPersonNm |
| PTIN | P01788739 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR BRETT WEDLUND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7525 KALLAND AVENUE | AddressLine1Txt |
| City | OTSEGO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,518,428 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KALEIDOSCOPECHARTERSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE EDUCATIONAL PROGRAMS FOR GRADES K-9 IN COMPLIANCE WITH MINNESOTA PUBLIC EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,591,920 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,342,468 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $91,726 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $89,213 | CYProgramServiceRevenueAmt |
| PY Investment Income | $381 | PYInvestmentIncomeAmt |
| CY Investment Income | $387 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,324 | PYOtherRevenueAmt |
| CY Other Revenue | $84,553 | CYOtherRevenueAmt |
| PY Total Revenue | $4,714,351 | PYTotalRevenueAmt |
| CY Total Revenue | $5,516,621 | 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 | $2,733,339 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,137,328 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,742,344 | PYOtherExpensesAmt |
| CY Other Expenses | $2,064,005 | CYOtherExpensesAmt |
| PY Total Expenses | $4,475,683 | PYTotalExpensesAmt |
| CY Total Expenses | $5,201,333 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $238,668 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $315,288 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,461,053 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,485,725 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $389,575 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,187,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,071,478 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $298,063 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AN EDUCATIONAL FAMILY THAT CULTIVATES INQUISITIVE LEADERS WHO POSSESS INTEGRITY AND A PASSION FOR LEARNING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,579,478 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $36,089 | RevenueAmt |
| Desc | EDUCATION FOR ELEMENTARY & MIDDLE SCHOOL GRADES: KALEIDOSCOPE CHARTER SCHOOL PROVIDES AN INNOVATIVE SERVICE-LEARNING, PROJECT-BASED EDUCATION IN WHICH STUDENTS, FAMILIES, STAFF AND THE LARGER COMMUNITY CONTRIBUTE TO AN ENVIRONMENT OF DYNAMIC LEARNING AND ACHIEVEMENT FOR CHILDREN AND YOUTH. AVERAGE DAILY ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2015 WAS 500 STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $115,273 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $53,124 | RevenueAmt |
| Desc | FOOD SERVICE LUNCH PROGRAM: KALEIDOSCOPE CHARTER SCHOOL OFFERS HOT LUNCH TO STUDENTS K-8 EACH DAY AND PARTICIPATES IN THE NATIONAL LUNCH PROGRAM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,694,751 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 116 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIECI SCHOOL FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6512516980 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2355 HIGHWAY 36 WEST SUITE 400 | AddressLine1Txt |
| City | ROSEVILLE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55113 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ANDREA MITLYNG | |||||||
| BOARD CHAIR | 3.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DENISE ANDRUSKO | |||||||
| BOARD TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRITTANY BAUER | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANE HILLS | |||||||
| BOARD MEMBER/TEACHER | 43.00 | 1.00 | Yes (X) | $55,119 | $0 | $3,870 | |
| JULIE KNOLLENBERG | |||||||
| BOARD MEMBER/TEACHER | 43.00 | Yes (X) | $41,758 | $0 | $2,858 | ||
| PATTI KUBICKA | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE PERDUE | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| SAVANNAH OLSON | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE SIMMONS | |||||||
| BOARD MEMBER/TEACHER | 43.00 | Yes (X) | $31,244 | $0 | $2,131 | ||
| DR BRETT WEDLUND | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $66,200 | $0 | $4,892 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $194,321 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $13,751 | 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 |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,327,842 | GovernmentGrantsAmt |
| All Other Contributions | $14,626 | AllOtherContributionsAmt |
| Total Contributions | $5,342,468 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| FOOD SERVICE REVENUE | 611710 | $53,124 | $53,124 | |
| ACTIVITY REVENUE | 611710 | $36,089 | $36,089 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $89,213 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $387 | TotalRevenueColumnAmt |
| Exclusion | $387 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,730 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,730 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,730 | TotalRevenueColumnAmt |
| Exclusion | $10,730 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $11,112 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,807 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,305 | TotalRevenueColumnAmt |
| Exclusion | $9,305 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | $55,536 | $55,536 |
| INSURANCE RECOVERY | 900099 | $8,982 | $8,982 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $64,518 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,516,621 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,089 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $138,064 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,947 | TotalAmt |
| Program Services | $63,384 | ProgramServicesAmt |
| Management And General | $96,563 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,522,088 | TotalAmt |
| Program Services | $2,422,101 | ProgramServicesAmt |
| Management And General | $99,987 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,813 | TotalAmt |
| Program Services | $159,846 | ProgramServicesAmt |
| Management And General | $5,967 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,236 | TotalAmt |
| Program Services | $19,435 | ProgramServicesAmt |
| Management And General | $801 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,244 | TotalAmt |
| Program Services | $180,424 | ProgramServicesAmt |
| Management And General | $88,820 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,580 | TotalAmt |
| Management And General | $44,580 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,388 | TotalAmt |
| Program Services | $380,468 | ProgramServicesAmt |
| Management And General | $85,920 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,484 | TotalAmt |
| Program Services | $250,982 | ProgramServicesAmt |
| Management And General | $25,502 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $929,409 | TotalAmt |
| Program Services | $906,276 | ProgramServicesAmt |
| Management And General | $23,133 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,218 | TotalAmt |
| Program Services | $68,218 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,549 | TotalAmt |
| Program Services | $8,123 | ProgramServicesAmt |
| Management And General | $426 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,154 | TotalAmt |
| Program Services | $103,255 | ProgramServicesAmt |
| Management And General | $2,899 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,280 | TotalAmt |
| Program Services | $19,280 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EDUCATION | $42,335 | $42,335 | |
| REPAIRS AND MAINTENANCE | $38,394 | $38,394 | |
| DUES, MEMBERSHIP, LIC | $31,994 | $10 | $31,984 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,220 | TotalAmt |
| Program Services | $32,220 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,201,333 | TotalAmt |
| Program Services | $4,694,751 | ProgramServicesAmt |
| Management And General | $506,582 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,417,276 | BOYAmt |
| EOY | $2,164,258 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,999 | BOYAmt |
| EOY | $237,233 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,867 | BOYAmt |
| EOY | $48,455 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $815,623 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $478,965 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,333 | BOYAmt |
| EOY | $336,658 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,578 | BOYAmt |
| EOY | $699,121 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,461,053 | BOYAmt |
| EOY | $3,485,725 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,127 | BOYAmt |
| EOY | $458,899 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,798 | BOYAmt |
| EOY | $2,728,763 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,575 | BOYAmt |
| EOY | $3,187,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,835,673 | BOYAmt |
| EOY | $9,118 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,805 | BOYAmt |
| EOY | $288,945 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,071,478 | BOYAmt |
| EOY | $298,063 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,461,053 | BOYAmt |
| EOY | $3,485,725 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $315,288 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$2,107,883 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $19,180 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $301,238 | OtherCostOrOtherBasisAmt |
| Depreciation | $179,473 | DepreciationAmt |
| Book Value | $121,765 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $514,385 | OtherCostOrOtherBasisAmt |
| Depreciation | $299,492 | DepreciationAmt |
| Book Value | $214,893 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $336,658 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM BUILDING COMPANY | $106,774 |
| DEFERRED PENSION OUTFLOWS | $592,347 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $699,121 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| SPECIAL ASSESSMENTS | $47,713 |
| PENSION LIABILITY PAYABLE | $2,053,982 |
| DEFERRED PENSION INFLOWS | $627,068 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,728,763 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,279,961 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $763,340 | OtherRevenueAmt |
| Revenue Not Reported | $763,340 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,516,621 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,516,621 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,004,751 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,909,572 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,909,572 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,095,179 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $106,154 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $106,154 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,201,333 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED BUILDING COMPANY REVENUES REPORTED ON SEPERATE RETURN 763,340. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | AFFILIATED BUILDING COMPANY EXPENSES REPORTED ON A SEPARATE RETURN 4,750,008. SPECIAL ASSESSMENT PRINCIPAL PAYMENT 19,084. CAPITALIZED EXPENDITURES 140,480. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 106,154. |
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 | THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLICIZED IN ALL SOLICITATIONS FOR STUDENTS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS TWO CLASSES: COMMUNITY MEMBERS & PARENTS/GUARDIANS OF ENROLLED STUDENTS AND EMPLOYEE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | COMMUNITY MEMBERS, PARENTS/GUARDIANS OF STUDENTS, AND STAFF ARE ELIGIBLE TO VOTE FOR BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE THE FORM IS COMPLETED, A DRAFT IS REVIEWED BY THE ACCOUNTING SERVICES PROVIDER, THE EXECUTIVE DIRECTOR, AND BOARD CHAIR PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, BOARD MEMBERS AND KEY EMPLOYEES COMPLETE A FULL DISCLOSURE WHICH INCLUDES THE MEMBER, SPOUSE, AND CLOSE RELATIVES TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS REVIEWS AND DETERMINES IF CONFLICTS OF INTEREST EXIST. CONFLICT OF INTEREST FORMS ARE ALSO REVIEWED ANNUALLY BY THE AUDIT FIRM. INDIVIDUALS WITH POTENTIAL OR ACTUAL CONFLICTS OF INTEREST DO NOT VOTE ON THAT MATTER. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD PERSONNEL COMMITTEE, BASED ON ANNUAL PERFORMANCE REVIEWS AND COMPARATIVE COMPENSATION INFORMATION FROM OTHER CHARTER SCHOOLS, DETERMINES THE ANNUAL SALARIES AND MAKES A RECOMMENDATION TO THE BOARD. THE BOARD MAKES FINAL DETERMINATIONS ON COMPENSATION BASED ON THE RECOMMENDATIONS FROM THE FINANCE AND PERSONNEL COMMITTEES AS PART OF THE ANNUAL BUDGET PROCESS. THIS WAS LAST PERFORMED IN 2014 FOR THE EXECUTIVE DIRECTOR. NO COMPENSATION IS PROVIDED TO BOARD MEMBERS WHO ARE NOT PART OF THE STAFF. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN PENSION LIABILITY 19,180. |
| FORM 990, PART XII, LINE 1 | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTS: | DURING FISCAL YEAR ENDED JUNE 30, 2015, THE SCHOOL ADOPTED GASB STATEMENT NO. 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS, AND THE RELATED GASB STATEMENT NO. 71, PENSION TRANSITION FOR CONTRIBUTIONS MADE SUBSEQUENT TO THE MEASUREMENT DATE - AN AMENDMENT OF GASB STATEMENT NO. 68. AS A RESULT, THE SCHOOL'S NET POSITION AS OF JUNE 30, 2014 HAS BEEN RESTATED TO REFLECT THE RECOGNITION OF THE SCHOOL'S PROPORTIONATE SHARE OF THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF MINNESOTA GENERAL EMPLOYEES' RETIREMENT FUND'S NET PENSION LIABILITY AS WELL AS THEIR PORTION OF THE TEACHER'S RETIREMENT ASSOCIATION'S COORDINATED AND BASIC PLAN NET PENSION LIABILITY. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCS BUILDING COMPANY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7525 KALLAND AVENUE NE | AddressLine1Txt |
| City | OTSEGO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300243469 | EIN |
| Primary Activities | SCHOOL BUILDING LEASING | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 11A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KALEIDOSCOPE CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCS BUILDING COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $762,800 | InvolvedAmt |
| Method Of Amount Determination | LEASE AGREEMENT | MethodOfAmountDeterminationTxt |