KATO PUBLIC CHARTER SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: KATO PUBLIC CHARTER SCHOOL (EIN 41-1969573)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-09-19
IRS object ID: 201342629349300024
Schema version: 2012v2.1
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)
Timestamp	2013-09-19T13:47:24-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	411397419	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ABDO EICK & MEYERS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	11 CIVIC CENTER PLAZA SUITE 300	AddressLine1
City	MANKATO	City
State	MN	State
ZIP Code	56001	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	411969573	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	RIVE	NameControl
Phone	5073875524	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 N 6TH ST	AddressLine1
City	MANKATO	City
State	MN	State
ZIP Code	56001	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DONALD JOHANNSEN	Name
Title	BOARD MEMBER	Title
Phone	5073875524	Phone
Date Signed	2013-09-19	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS J OLINGER CPA	Name
PTIN	P00743407	PTIN
Phone	5076252727	Phone
Date Prepared	2013-09-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DONALD JOHANNSEN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	110 N 6TH ST	AddressLine1
City	MANKATO	City
State	MN	State
ZIP Code	56001	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	887676	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.RIVERBENDACADEMY.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	RIVERBEND ACADEMY 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 RIVERBEND ACADEMY IS TO GIVE STUDENTS A STRONG, PERFORMANCE-BASED EDUCATION CLOSELY RELATED TO REAL LIFE EXPERIENCES. WE SPECIALIZE IN HELPING STUDENTS REACH THEIR POTENTIAL.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	889338	ContributionsGrantsPriorYear
Contributions Grants Current Year	881141	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4684	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5950	ProgramServiceRevenueCY
Investment Income Prior Year	994	InvestmentIncomePriorYear
Investment Income Current Year	585	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	895016	TotalRevenuePriorYear
Total Revenue Current Year	887676	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	864801	OtherExpensePriorYear
Other Expenses Current Year	852701	OtherExpensesCurrentYear
Total Expenses Prior Year	864801	TotalExpensesPriorYear
Total Expenses Current Year	852701	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	30215	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	34975	RevenuesLessExpensesCY
Total Assets BOY	422665	TotalAssetsBOY
Total Assets EOY	431976	TotalAssetsEOY
Total Liabilities BOY	54283	TotalLiabilitiesBOY
Total Liabilities EOY	28619	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	368382	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	403357	NetAssetsOrFundBalancesEOY
Mission Description	SEE PART I, LINE 1	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	787558	Expense
Revenue	5950	Revenue
Description	RIVERBEND ACADEMY PROVIDES AN EDUCATIONAL PROGRAM FOR APPROXIMATELY 61 STUDENTS IN GRADES SEVEN THROUGH TWELVE.	Description
Total Program Service Expense	787558	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DON JOHANNSEN	NamePerson
Telephone Number	5073875524	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	110 NORTH 6TH STREET	AddressLine1
City	MANKATO	City
State	MN	State
ZIP Code	56001	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOSH VANDENBERG
CHAIRPERSON	1.00	X	0	0	0
TERESA FOCHT
VICE CHAIRPERSON	1.00	X	0	0	0
LISA DUDLEY
TREASURER	1.00	X	0	0	0
CLAUDIA MADRIGAL
SECRETARY	1.00	X	0	0	0
TODD HANSELMAN
MEMBER	1.00	X	0	0	0
JIM TIMMERMAN
MEMBER	1.00	X	0	0	0
REBECCA ZIEMER
MEMBER	1.00	X	0	0	0
DON JOHANNSEN
EX-OFFICIO NON VOTING MEMB	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

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

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	501 MAIN STREET PO BOX 518	AddressLine1
City	HENDERSON	City
State	MN	State
ZIP Code	56044	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	CLASSROOM INSTRUCTORS & BUSINESS SERVICE	DescriptionOfServices
Compensation	343852	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	881141	GovernmentGrants
Total Contributions	881141	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION & FEES	Description
Business Code	611600	BusinessCode
Total Revenue Column	5950	TotalRevenueColumn
Related Or Exempt Function Income	5950	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	5950	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	585	TotalRevenueColumn
Exclusion	$585	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	887676	TotalRevenueColumn
Related Or Exempt Function Income	5950	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$585	ExclusionAmount

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

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8000	Total
Management And General	8000	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	576241	Total
Program Services	550345	ProgramServices
Management And General	25896	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1709	Total
Program Services	1709	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3352	Total
Management And General	3352	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	11112	Total
Program Services	9648	ProgramServices
Management And General	1464	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	172698	Total
Program Services	155170	ProgramServices
Management And General	17528	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	30685	Total
Program Services	30246	ProgramServices
Management And General	439	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	584	Total
Management And General	584	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	13028	Total
Program Services	13028	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES & MATERIALS	19389	19389
EQUIPMENT	6984	6984
DUES & MEMBERSHIPS	6255		6255
REPAIRS & MAINTENANCE	1625		1625

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1039	Total
Program Services	1039	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	852701	Total
Program Services	787558	ProgramServices
Management And General	65143	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13960	BOY
EOY	83009	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	70621	BOY
EOY	197415	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	265676	BOY
EOY	89378	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	30	BOY
EOY	272	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5860	BOY
EOY	6764	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	272094	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	216956	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	66518	BOY
EOY	55138	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	422665	BOY
EOY	431976	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	18315	BOY
EOY	7753	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	35968	BOY
EOY	20866	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	54283	BOY
EOY	28619	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	335942	BOY
EOY	366920	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	32440	BOY
EOY	36437	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	368382	BOY
EOY	403357	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	422665	BOY
EOY	431976	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	34975	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	272094	OtherCostOrOtherBasis
Depreciation	216956	Depreciation
Book Value	55138	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	55138	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	887676	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	887676	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	887676	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	852701	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	852701	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	852701	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION	SCHEDULE E, PART I, LINE 3	SINCE THE CHARTER SCHOOL IS A PUBLIC SCHOOL UNDER MINNESOTA STATUTES, THERE CAN BE NO RACIAL DISCRIMINATION.
EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE	SCHEDULE E, PART I, LINE 6	RIVERBEND ACADEMY RECEIVES FINANCIAL ASSISTANCE FROM THE MINNESOTA DEPARTMENT OF EDUCATION AND THE U.S. DEPARTMENT OF EDUCATION.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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	EDVISIONS : PROGRAM SERVICE EXPENSES 343,852. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 343,852. TITLE II-A CONT. LABOR (FIRST 25,00 : PROGRAM SERVICE EXPENSES 5,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,674. TITLE II-A CONT. LABOR (CARRY FWD.) : PROGRAM SERVICE EXPENSES 79. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79. SUBSTITUTE TEACHERS : PROGRAM SERVICE EXPENSES 819. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 819. TITLE I CONT LAB (FIRST 25,000) : PROGRAM SERVICE EXPENSES 15,274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,274. TITLE I REAP CONT. LABOR (FIRST 25, : PROGRAM SERVICE EXPENSES 13,043. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,043. STATE SLD CONTRACTED : PROGRAM SERVICE EXPENSES 38,096. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,096. STATE EBD CONTRACTED : PROGRAM SERVICE EXPENSES 46,509. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,509. STATE OHD CONTRACTED : PROGRAM SERVICE EXPENSES 37,661. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,661. STATE ASD CONTRACTED : PROGRAM SERVICE EXPENSES 7,079. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,079. SPED DIRECTOR/ADMIN SERV (FIRST 25, : PROGRAM SERVICE EXPENSES 3,052. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,052. CONTRACTED SERVICES (CARRY FWD.) : PROGRAM SERVICE EXPENSES 9,198. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,198. DISTRICT 77 PSYCH/AUTISM/SPEECH SER : PROGRAM SERVICE EXPENSES 3,409. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,409. STATE AGGREGATE DISAB. CONTRACTED : PROGRAM SERVICE EXPENSES 23,835. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,835. SCHOOL NURSE-CONTRACTED : PROGRAM SERVICE EXPENSES 2,765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,765. EDVISIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,896. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,896.	OTHER FEES
FROM 990, PART XII, LINE 2C	THE BOARD OF DIRECTORS OVERSEES THE AUDIT. THE PROCESS IS UNCHANGED FROM THE PRIOR YEAR.