Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2018 • EIN 41-1969573
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% 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
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$670,142
Up $76,963 (+13%) from 2017
Net Assets
Up$606,319
Up $61,015 (+11%) from 2017
Liabilities
Up$63,823
Up $15,948 (+33%) from 2017
Revenue
Down$1,011,841
Down $1,874 (-0.2%) from 2017
Expenses
Down$950,826
Down $104,829 (-9.9%) from 2017
Net Income
Up$61,015
Up $102,955 (+245%) from 2017
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 | $287,891 | $288,853 | ▲ $962 |
| Cash and Non-Interest-Bearing Accounts | $129,142 | $212,964 | ▲ $83,822 |
| Pledges and Grants Receivable | $134,782 | $134,501 | ▼ $281 |
| Land, Buildings, and Equipment, Net | $29,741 | $23,681 | ▼ $6,060 |
| Prepaid Expenses and Deferred Charges | $11,497 | $5,652 | ▼ $5,845 |
| Accounts Receivable | $126 | $4,491 | ▲ $4,365 |
| Total Assets | $593,179 | $670,142 | ▲ $76,963 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $38,970 | $57,252 | ▲ $18,282 |
| Mortgage Notes Payable Secured by Investment Property | $8,001 | $6,290 | ▼ $1,711 |
| Deferred Revenue | $724 | $281 | ▼ $443 |
| Grants Payable | $180 | $0 | ▼ $180 |
| Total Liabilities | $47,875 | $63,823 | ▲ $15,948 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $536,065 | $599,581 | ▲ $63,516 |
| Temporarily Rstr Net Assets | $9,239 | $6,738 | ▼ $2,501 |
| Total Net Assets Fund Balance | $545,304 | $606,319 | ▲ $61,015 |
| Total Liabilities and Net Assets / Fund Balance | $593,179 | $670,142 | ▲ $76,963 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $23,681 | $184,967 | $208,648 |
| Name | Title |
|---|---|
| Brent Rossow | Chair - Community Member |
| Trevor Braget | Vice Chair - Licensed Teacher |
| Claudia Madrigal | Director - Ex-Oficio Member (Non-voting) |
| Lisa Donth | Business Manager - Ex-Officio Member (Non-voting) |
| Bradley Wolfe | Community Member |
| Judy Doyle | Member - Licensed Teacher |
| Laurie Putze July - June | Member - Licensed Teacher |
| Nancy Drescher June | Member - Licensed Teacher |
| Craig Anderson | Member - Parent |
| Jim Timmerman | Secretary - Licensed Teacher |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Classroom instructors & business service | 501 Main Street PO Box 518, Henderson, MN 56044 | $520,290 |
| Line Item | Amount |
|---|---|
| Other Expenses | $950,826 |
| 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 | $532,093 | $154,927 | - | $687,020 |
| Occupancy | $168,975 | - | - | $168,975 |
| Travel | $20,063 | $1,243 | - | $21,306 |
| Fees for Services Accounting | - | $8,600 | - | $8,600 |
| Information Technology | $8,520 | - | - | $8,520 |
| Depreciation Depletion | $5,133 | $927 | - | $6,060 |
| All Other Expenses | $1,402 | $2,122 | - | $3,524 |
| Office Expenses | - | $3,338 | - | $3,338 |
| Other Expenses | $2,118 | $11,371 | - | $2,118 |
| Advertising | - | $487 | - | $487 |
| Interest | - | $325 | - | $325 |
| Total Functional Expenses | $767,486 | $183,340 | $0 | $950,826 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $950,826 |
| Total Expenses per Audited Statements | $950,826 |
| Total Expenses per Form 990 | $950,826 |
| 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 532,093. Management and general expenses 0. Fundraising expenses 0. Total expenses 532,093. Contracted services - management : Program service expenses 0. Management and general expenses 154,927. Fundraising expenses 0. Total expenses 154,927.”
“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 School is exempt from income taxes under Section 501(c)(3)of the Internal Revenue Code. The 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 30,2018, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The 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 | 38970 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 57252 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 126 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4491 |
| 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/ManagementAndGeneralAmt | 0 | 487 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 487 |
| IRS990/AllOtherContributionsAmt | 0 | 1953 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2122 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1402 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3524 |
| 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 | 129142 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 212964 |
| 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 | 520290 |
| 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 | 1005687 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 204 |
| IRS990/CYOtherExpensesAmt | 0 | 950826 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5950 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 61015 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 950826 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1011841 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 724 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 281 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 927 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5133 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6060 |
| IRS990/Desc | 0 | Kato public charter school provides an educational program for approximately 66 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 | 767486 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8600 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 154927 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 532093 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 687020 |
| 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/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 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/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brent Rossow |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Trevor Braget |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Bradley Wolfe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jim Timmerman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Laurie Putze July - June |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Nancy Drescher June |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Judy Doyle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Craig Anderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Claudia Madrigal |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Lisa Donth |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chair - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice Chair - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member - Parent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director - Ex-Oficio Member (Non-voting) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Business Manager - Ex-Officio Member (Non-voting) |
| 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 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 1003734 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 180 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1011841 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 8520 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8520 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 325 |
| IRS990/InterestGrp/TotalAmt | 0 | 325 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 204 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 204 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 184967 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29741 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23681 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 208648 |
| 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 | 8001 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6290 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 545304 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 606319 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 168975 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 168975 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3338 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3338 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies & materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues & memberships |
| IRS990/OtherExpensesGrp/Desc | 2 | Repairs & maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11371 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 23833 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5349 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2118 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23833 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11371 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5349 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2118 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 134782 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 134501 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11497 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5652 |
| 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 | 5950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5950 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1006930 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1388 |
| IRS990/PYOtherExpensesAmt | 0 | 1055655 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5397 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -41940 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1055655 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1013715 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 61015 |
| 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 | 5950 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 287891 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 288853 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 23681 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 184967 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 208648 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 950826 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1011841 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The School is exempt from income taxes under Section 501(c)(3)of the Internal Revenue Code. The 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 30,2018, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The 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 | 23681 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 950826 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1011841 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1011841 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 950826 |
| 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 532,093. Management and general expenses 0. Fundraising expenses 0. Total expenses 532,093. Contracted services - management : Program service expenses 0. Management and general expenses 154,927. Fundraising expenses 0. Total expenses 154,927. |
| 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 11b |
| 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 | 9239 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 6738 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 593179 |
| IRS990/TotalAssetsEOYAmt | 0 | 670142 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 593179 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 670142 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1005687 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 183340 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 767486 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 950826 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 47875 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 63823 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 47875 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 63823 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 545304 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 606319 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 767486 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5950 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 204 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5950 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1011841 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 19 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 593179 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 670142 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1243 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 20063 |
| IRS990/TravelGrp/TotalAmt | 0 | 21306 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 536065 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 599581 |
| 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 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | www.katopcs.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| 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 | 2018-11-09 |
| 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 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.