2015-05-14T14:07:24-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-07-01 731663207 KALEIDOSCOPE CHARTER SCHOOL KALE 7634281890 7525 KALLAND AVENUE NE OTSEGO MN 55301 ANDREA MITLYNG BOARD CHAIR 7634281890 2015-05-05 1 DENNIS HOOGEVEEN P01788739 6123764500 2013 2016-02-25 16:41:14Z DR BRETT WEDLUND 7525 KALLAND AVENUE NE OTSEGO MN 55301 4728082 0 X WWW.KALEIDOSCOPECHARTERSCHOOL.ORG X 2004 MN TO PROVIDE EDUCATIONAL PROGRAMS FOR GRADES K-9 IN COMPLIANCE WITH MINNESOTA PUBLIC EDUCATION. 8 5 111 80 0 0 4177215 4591920 86842 91726 616 381 20428 30324 4285101 4714351 0 0 0 0 2376735 2733339 0 0 0 1717712 1742344 4094447 4475683 190654 238668 2209919 2461053 377109 389575 1832810 2071478 AN EDUCATIONAL FAMILY THAT CULTIVATES INQUISITIVE LEADERS WHO POSSESS INTEGRITY AND A PASSION FOR LEARNING. 0 0 3925138 0 39094 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, 2014 WAS 460 STUDENTS. 85869 0 52632 FOOD SERVICE LUNCH PROGRAM: KALEIDOSCOPE CHARTER SCHOOL OFFERS HOT LUNCH TO STUDENTS K-8 EACH DAY AND PARTICIPATES IN THE NATIONAL LUNCH PROGRAM. 4011007 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 111 1 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MN X DIECI SCHOOL FINANCE 6512516980 2355 HIGHWAY 36 WEST SUITE 400 ROSEVILLE MN 55113 ANDREA MITLYNG BOARD CHAIR 3.00 1.00 X X 0 0 0 DENISE ANDRUSKO BOARD TREASURER 3.00 0.00 X X 0 0 0 GREGG PIEHL BOARD TREASURER THROUGH JAN 2014 3.00 1.00 X X 0 0 0 BRITTANY BAUER BOARD MEMBER 3.00 0.00 X 0 0 0 DIANE HILLS BOARD MEMBER/TEACHER 43.00 1.00 X 53553 0 4016 JULIE KNOLLENBERG BOARD MEMBER 3.00 0.00 X 0 0 0 RICH KUBICKA BOARD MEMBER THROUGH SEPT 2013 3.00 0.00 X 0 0 0 PATTI KUBICKA BOARD MEMBER 3.00 0.00 X 0 0 0 STEPHANIE PERDUE BOARD MEMBER 3.00 0.00 X 0 0 0 JEN RHOADES BOARD MEMBER THROUGH OCT 2013 3.00 0.00 X 0 0 0 JULIE SIMMONS BOARD MEMBER/TEACHER 43.00 0.00 X 37775 0 2833 PATTI SWANSON BOARD MEMBER THROUGH OCT 2013 3.00 0.00 X 0 0 0 PAULA HIGGINS EXECUTIVE DIRECTOR 40.00 0.00 X 76157 0 5712 DR BRETT WEDLUND EXECUTIVE DIRECTOR AS OF MAR 2014 40.00 0.00 X 0 0 0 167485 0 12561 0 0 0 0 0 4558815 33105 4591920 FOOD SERVICE REVENUE 611710 52632 52632 ACTIVITY REVENUE 611710 39094 39094 91726 381 381 9121 0 9121 9121 9121 20202 13731 6471 6471 MISCELLANEOUS REVENUE 900099 7721 7721 INSURANCE RECOVERY 900099 7011 7011 14732 4714351 39094 0 83337 188113 103956 84157 65332 65332 2086852 2008652 78200 131750 127519 4231 14019 12148 1871 247273 152178 95095 16527 16527 51837 51837 190204 132648 57556 235675 213394 22281 821828 802105 19723 36535 36535 24626 23692 934 106229 103063 3166 16571 16571 SPECIAL EDUCATION 132693 132693 CAPITAL OUTLAY 42592 42592 DUES, MEMBERSHIP, LIC 29108 10 29098 REPAIRS AND MAINTENANCE 15914 15914 22005 22005 4475683 4011007 464676 0 932021 1417276 847127 600999 18858 49867 675143 372810 372570 302333 39343 90578 2209919 2461053 290947 322127 280 650 85882 66798 377109 389575 X 1546122 1835673 286688 235805 0 0 1832810 2071478 2209919 2461053 238668 0 X X 0 1 X 1 0 X 301238 107633 193605 373905 265177 108728 302333 SPECIAL ASSESSMENTS 66798 66798 5364949 650598 650598 4714351 0 4714351 5104460 735006 735006 4369454 106229 106229 4475683 PART XI, LINE 2D - OTHER ADJUSTMENTS: BUILDING COMPANY REVENUES REPORTED ON A SEPARATE RETURN 650,598. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITALIZED EXPENSES 35,992. BUILDING COMPANY EXPENSES REPORTED ON A SEPARATE RETURN 679,930. PAYMENT OF SPECIAL ASSESSMENT PRINCIPAL 19,084. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 106,229. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. JEREMY MAISCH FORMER BOARD MEMBER, CURRENT EMPLOYEE 65332 EMPLOYMENT COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 RICH KUBICKA AND PATTI KUBICKA - FAMILY RELATIONSHIP 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 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 2013 INCLUDING THE EXECUTIVE DIRECTOR, P. HIGGINS. 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 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. KCS BUILDING COMPANY 7525 KALLAND AVENUE NE OTSEGO MN 55301 300243469 SCHOOL BUILDING LEASING MN 501(C)(3) LINE 11A, I KALEIDOSCOPE CHARTER SCHOOL 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 KCS BUILDING COMPANY K 650496 LEASE AGREEMENT