2015-11-10T10:48:40-06:00 2015-06-30 411397419 ABDO EICK & MEYERS LLP 100 WARREN ST SUITE 600 MANKATO MN 56001 990 2014-07-01 411969573 KATO PUBLIC CHARTER SCHOOL KATO 5073875524 110 N 6TH ST MANKATO MN 56001 BRENT ROSSOW CHAIRPERSON 5073875524 2015-11-02 1 THOMAS J OLINGER CPA P00743407 5076252727 2015-10-28 2014 2016-02-25 16:41:14Z BRENT ROSSOW 110 N 6TH ST MANKATO MN 56001 976983 0 X WWW.KATOPCS.ORG X 2000 MN 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. 8 7 0 0 0 0 943982 970849 8189 6091 498 43 0 0 952669 976983 0 0 0 0 0 0 0 0 0 841415 939585 841415 939585 111254 37398 526750 582065 12139 30056 514611 552009 SEE PART I, LINE 1 0 0 853519 6091 KATO PUBLIC CHARTER SCHOOL PROVIDES AN EDUCATIONAL PROGRAM FOR APPROXIMATELY 80 STUDENTS IN GRADES SIX THROUGH TWELVE. 853519 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MN X LISA DONTH 5073875524 110 NORTH 6TH STREET MANKATO MN 56001 X BRENT ROSSOW CHAIRPERSON 1.00 X X 0 0 0 CLAUDIA MADRIGAL VICE CHAIRPERSON 1.00 X X 0 0 0 SARAH MAY TREASURER 1.00 X X 0 0 0 JIM TIMMERMAN SECRETARY 1.00 X X 0 0 0 KURT SCHROEDER MEMBER 1.00 X 0 0 0 NICOLE SIIRTOLA MEMBER 1.00 X 0 0 0 CRAIG ANDERSON MEMBER 1.00 X 0 0 0 LISA DONTH EX-OFFICIO NON VOTING MEMB 1.00 X 0 0 0 0 0 0 0 0 0 0 EDVISIONS COOPERATIVE 501 MAIN STREET PO BOX 518 HENDERSON MN 56044 CLASSROOM INSTRUCTORS & BUSINESS SERVICE 416308 1 970114 735 970849 CHARGES FOR SERVICES 611600 6091 6091 6091 43 43 976983 6091 0 43 X 8150 8150 621366 599312 22054 23084 23084 4535 4535 5815 2591 3224 179502 159184 20318 28654 28188 466 289 289 12431 12431 DUES & MEMBERSHIPS 23866 23866 SUPPLIES & MATERIALS 19829 19829 EQUIPMENT 8042 8042 OTHER EXPENSES 2298 858 1440 1724 1724 939585 853519 86066 0 129424 77881 263317 313361 84183 153436 7604 7596 272094 242303 42222 29791 526750 582065 7366 22389 5000 4773 2667 12139 30056 X 474781 522073 39830 29936 514611 552009 526750 582065 37398 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 272094 242303 29791 29791 X 976983 0 976983 0 976983 939585 0 939585 0 939585 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501C(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE INCOME TAX LAWS. THE SCHOOL IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE SCHOOL QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE SCHOOL HAS BEEN EVALUATED FOR UNCERTAIN TAX POSITIONS. MANAGEMENT HAS EXPRESSED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2015. THE SCHOOLS TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL TAX PURPOSES THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE DATE ON WHICH THOSE RETURNS ARE FILED. THE SCHOOL BELIEVES IT IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. FORM 990, PART VI, SECTION B, LINE 11 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 400,102. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 400,102. FEES FOR SERVICE : PROGRAM SERVICE EXPENSES 120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120. FSPED ASD CONSULTING FEES : PROGRAM SERVICE EXPENSES 895. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 895. SUBSTITUTE TEACHERS : PROGRAM SERVICE EXPENSES 4,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,867. TITLE I CONT LAB : PROGRAM SERVICE EXPENSES 13,608. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,608. TITLE I REAP CONT. LABOR : PROGRAM SERVICE EXPENSES 12,084. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,084. STATE SLD CONTRACTED : PROGRAM SERVICE EXPENSES 61,851. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,851. STATE EBD CONTRACTED : PROGRAM SERVICE EXPENSES 9,934. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,934. STATE OHD CONTRACTED : PROGRAM SERVICE EXPENSES 37,043. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,043. STATE ASD CONTRACTED : PROGRAM SERVICE EXPENSES 17,048. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,048. FSPED DIRECTOR/ADMIN SERV : PROGRAM SERVICE EXPENSES 10,259. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,259. DISTRICT 77 PSYCH/AUTISM/SPEECH SER : PROGRAM SERVICE EXPENSES 6,235. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,235. STATE AGGREGATE DISAB. CONTRACTED : PROGRAM SERVICE EXPENSES 25,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,266. EDVISIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,054. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,054. 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.