Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
990 • Fiscal year 2016 • EIN 41-1969573
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Assets
Up$614,139
Up $32,074 (+5.5%) from 2015
Net Assets
Up$587,244
Up $35,235 (+6.4%) from 2015
Liabilities
Down$26,895
Down $3,161 (-11%) from 2015
Revenue
Up$1,057,221
Up $80,238 (+8.2%) from 2015
Expenses
Up$1,021,986
Up $82,401 (+8.8%) from 2015
Net Income
Down$35,235
Down $2,163 (-5.8%) from 2015
See part I, line 1
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $313,361 | $327,251 | ▲ $13,890 |
| Cash and Non-Interest-Bearing Accounts | $77,881 | $141,363 | ▲ $63,482 |
| Pledges and Grants Receivable | $153,436 | $101,685 | ▼ $51,751 |
| Land, Buildings, and Equipment, Net | $29,791 | $31,550 | ▲ $1,759 |
| Prepaid Expenses and Deferred Charges | $7,596 | $10,332 | ▲ $2,736 |
| Accounts Receivable | - | $1,958 | - |
| Total Assets | $582,065 | $614,139 | ▲ $32,074 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $22,389 | $25,174 | ▲ $2,785 |
| Deferred Revenue | $5,000 | $1,325 | ▼ $3,675 |
| Mortgage Notes Payable Secured by Investment Property | $2,667 | $396 | ▼ $2,271 |
| Total Liabilities | $30,056 | $26,895 | ▼ $3,161 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $522,073 | $552,592 | ▲ $30,519 |
| Temporarily Rstr Net Assets | $29,936 | $34,652 | ▲ $4,716 |
| Total Net Assets Fund Balance | $552,009 | $587,244 | ▲ $35,235 |
| Total Liabilities and Net Assets / Fund Balance | $582,065 | $614,139 | ▲ $32,074 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $31,550 | $255,461 | $287,011 |
| Name | Title |
|---|---|
| Brent Rossow | Chairperson |
| Claudia Madrigal | Vice Chairperson |
| Thomas Flunker | Ex-officio non voting memb |
| Craig Anderson | Member |
| Nicole Siirtola | Member |
| Trevor Braget | Member |
| Jim Timmerman | Secretary |
| Sarah May | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Classroom instructors & business service | 501 Main Street PO Box 518, Henderson, MN 56044 | $517,588 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,021,986 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $571,726 | $149,509 | - | $721,235 |
| Occupancy | $175,998 | - | - | $175,998 |
| Information Technology | $26,737 | - | - | $26,737 |
| Travel | $21,937 | $885 | - | $22,822 |
| Depreciation Depletion | $12,118 | $1,040 | - | $13,158 |
| Fees for Services Accounting | - | $8,400 | - | $8,400 |
| Advertising | $4,366 | - | - | $4,366 |
| Office Expenses | - | $4,217 | - | $4,217 |
| Other Expenses | $2,569 | $1,392 | - | $2,569 |
| All Other Expenses | - | $1,193 | - | $1,193 |
| Interest | - | $125 | - | $125 |
| Total Functional Expenses | $832,224 | $189,762 | $0 | $1,021,986 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,021,986 |
| Total Expenses per Audited Statements | $1,021,986 |
| Total Expenses per Form 990 | $1,021,986 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Finance Committee reviews the form 990 and it is then presented to the board for approval prior to filing.”
“The Finance Committee monitors compliance with the conflict of interest policy. Each instance of noncompliance is dealt with individually.”
“Upon request.”
“Upon request.”
“Contracted Services - Educators : Program service expenses 568,472. Management and general expenses 0. Fundraising expenses 0. Total expenses 568,472. Contracted services - consultants : Program service expenses 3,254. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,254. Contracted services - management : Program service expenses 0. Management and general expenses 149,509. Fundraising expenses 0. Total expenses 149,509.”
“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.”
“The charter school is exempt from income taxes under Section 501c(3) of the Internal Revenue Code. The charter 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, 2016, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The charter 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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 22389 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25174 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1958 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4366 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4366 |
| IRS990/AllOtherContributionsAmt | 0 | 5976 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1193 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1193 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Lisa Donth |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5073875524 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 110 North 6th Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Mankato |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56001 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 77881 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 141363 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 517588 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 501 Main Street PO Box 518 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Henderson |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 56044 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Edvisions Cooperative |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Classroom instructors & business service |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1051420 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 100 |
| IRS990/CYOtherExpensesAmt | 0 | 1021986 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5701 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 35235 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1021986 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1057221 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 5000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1325 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1040 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12118 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13158 |
| IRS990/Desc | 0 | Kato Public Charter School provides an educational program for approximately 80 students in grades six through twelve. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 832224 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8400 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 149509 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 571726 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 721235 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brent Rossow |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Claudia Madrigal |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Sarah May |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jim Timmerman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Craig Anderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Trevor Braget |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Nicole Siirtola |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Thomas Flunker |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairperson |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice Chairperson |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Ex-officio non voting memb |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1045444 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1057221 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 26737 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 26737 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 125 |
| IRS990/InterestGrp/TotalAmt | 0 | 125 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 100 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 100 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 255461 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29791 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 31550 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 287011 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | See part I, line 1 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2667 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 396 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 552009 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 587244 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 175998 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 175998 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4217 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4217 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Dues & Memberships |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies & Materials |
| IRS990/OtherExpensesGrp/Desc | 2 | Other Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23001 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1392 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15435 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1338 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2569 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23001 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15435 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2730 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2569 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 153436 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 101685 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7596 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10332 |
| IRS990/PrincipalOfficerNm | 0 | Brent Rossow |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Charges for Services |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5701 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5701 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 970849 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 43 |
| IRS990/PYOtherExpensesAmt | 0 | 939585 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6091 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37398 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 939585 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 976983 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 35235 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5701 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 313361 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 327251 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 31550 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 255461 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 287011 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1021986 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1057221 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The charter school is exempt from income taxes under Section 501c(3) of the Internal Revenue Code. The charter 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, 2016, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The charter 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 31550 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1021986 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1057221 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1057221 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1021986 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Since the charter school is a public school under Minnesota statutes, there can be no racial discrimination. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Kato Public Charter School receives financial assistance from the Minnesota Department of Education and the U.S. Department of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Finance Committee reviews the form 990 and it is then presented to the board for approval prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Finance Committee monitors compliance with the conflict of interest policy. Each instance of noncompliance is dealt with individually. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Contracted Services - Educators : Program service expenses 568,472. Management and general expenses 0. Fundraising expenses 0. Total expenses 568,472. Contracted services - consultants : Program service expenses 3,254. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,254. Contracted services - management : Program service expenses 0. Management and general expenses 149,509. Fundraising expenses 0. Total expenses 149,509. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 29936 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 34652 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 582065 |
| IRS990/TotalAssetsEOYAmt | 0 | 614139 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 582065 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 614139 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1051420 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 189762 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 832224 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1021986 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 30056 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 26895 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 30056 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 26895 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 552009 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 587244 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 832224 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5701 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 100 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5701 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1057221 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 40 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 582065 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 614139 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 885 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 21937 |
| IRS990/TravelGrp/TotalAmt | 0 | 22822 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 522073 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 552592 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 110 N 6th St |
| IRS990/USAddress/CityNm | 0 | Mankato |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 56001 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.katopcs.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Brent Rossow |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairperson |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5073875524 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-03-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Kato Public Charter School |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KATO |
| ReturnHeader/Filer/EIN | 0 | 411969573 |
| ReturnHeader/Filer/PhoneNum | 0 | 5073875524 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 110 N 6th St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Mankato |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56001 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411397419 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Abdo Eick & Meyers LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 Warren St Ste 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Mankato |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.