Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
990 • Fiscal year 2019 • EIN 41-1969573
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$460,492
Down $209,650 (-31%) from 2018
Net Assets
Down$409,110
Down $197,209 (-33%) from 2018
Liabilities
Down$51,382
Down $12,441 (-19%) from 2018
Revenue
Down$881,599
Down $130,242 (-13%) from 2018
Expenses
Up$1,074,391
Up $123,565 (+13%) from 2018
Net Income
Down-$192,792
Down $253,807 (-416%) from 2018
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 | |||
| Pledges and Grants Receivable | $134,501 | $199,185 | ▲ $64,684 |
| Savings and Temporary Cash Investments | $288,853 | $176,679 | ▼ $112,174 |
| Land, Buildings, and Equipment, Net | $23,681 | $56,134 | ▲ $32,453 |
| Cash and Non-Interest-Bearing Accounts | $212,964 | $20,382 | ▼ $192,582 |
| Prepaid Expenses and Deferred Charges | $5,652 | $4,963 | ▼ $689 |
| Accounts Receivable | $4,491 | $3,149 | ▼ $1,342 |
| Total Assets | $670,142 | $460,492 | ▼ $209,650 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $6,290 | $36,201 | ▲ $29,911 |
| Accounts Payable and Accrued Expenses | $57,252 | $15,181 | ▼ $42,071 |
| Deferred Revenue | $281 | - | - |
| Total Liabilities | $63,823 | $51,382 | ▼ $12,441 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $599,581 | $403,685 | ▼ $195,896 |
| Temporarily Rstr Net Assets | $6,738 | $5,425 | ▼ $1,313 |
| Total Net Assets Fund Balance | $606,319 | $409,110 | ▼ $197,209 |
| Total Liabilities and Net Assets / Fund Balance | $670,142 | $460,492 | ▼ $209,650 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $52,651 | $192,808 | $245,459 |
| Buildings | $3,483 | $71 | $3,554 |
| Name | Title |
|---|---|
| David Gadberry | Interim Chair - Community Member |
| Dr Mymique Baxter | Ex-Officio |
| Honey Burg | Ex-Officio |
| Caden Sjogren | Interim Treasurer - Licensed Teacher |
| Juli Hackenberger | Member - Community Member |
| Craig Anderson | Member - Parent |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Classroom instructors & business service | 501 Main Street PO Box 518, Henderson, MN 56044 | $577,925 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,074,391 |
| 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 | $562,298 | $223,826 | - | $786,124 |
| Occupancy | $170,432 | - | - | $170,432 |
| Information Technology | $44,572 | - | - | $44,572 |
| Fees for Services Accounting | - | $8,900 | - | $8,900 |
| Depreciation Depletion | $6,985 | $927 | - | $7,912 |
| Travel | $3,866 | - | - | $3,866 |
| Office Expenses | - | $3,143 | - | $3,143 |
| Interest | - | $2,276 | - | $2,276 |
| All Other Expenses | $2,123 | - | - | $2,123 |
| Advertising | - | $2,091 | - | $2,091 |
| Other Expenses | $344 | $1,343 | - | $1,687 |
| Total Functional Expenses | $814,111 | $260,280 | $0 | $1,074,391 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,074,391 |
| Total Expenses per Audited Statements | $1,074,391 |
| Total Expenses per Form 990 | $1,074,391 |
| 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.”
“Contracted Services - Educators: Program service expenses 562,298. Management and general expenses 0. Fundraising expenses 0. Total expenses 562,298. Contracted services - management: Program service expenses 0. Management and general expenses 223,826. Fundraising expenses 0. Total expenses 223,826.”
“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 30,2019, 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 | 57252 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15181 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4491 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3149 |
| 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 | 2091 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2091 |
| IRS990/AllOtherContributionsAmt | 0 | 618 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2123 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2123 |
| 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 | 212964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 20382 |
| 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 | 577925 |
| 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 | 875073 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 209 |
| IRS990/CYOtherExpensesAmt | 0 | 1074391 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6317 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -192792 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1074391 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 881599 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 281 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 927 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 6985 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7912 |
| 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 | 814111 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8900 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 223826 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 562298 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 786124 |
| 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/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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | David Gadberry |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Caden Sjogren |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Juli Hackenberger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Craig Anderson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Honey Burg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Dr Mymique Baxter |
| 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/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/TitleTxt | 0 | Interim Chair - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Interim Treasurer - Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member - Parent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Ex-Officio |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Ex-Officio |
| 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 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 874455 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 881599 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 44572 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 44572 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2276 |
| IRS990/InterestGrp/TotalAmt | 0 | 2276 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 209 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 209 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 192879 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 23681 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 56134 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 249013 |
| 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 | 6290 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 36201 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 606319 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 409110 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 170432 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 170432 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3143 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3143 |
| 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 and Materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and Memberships |
| IRS990/OtherExpensesGrp/Desc | 2 | Equipment |
| IRS990/OtherExpensesGrp/Desc | 3 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5178 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12596 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1343 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 21702 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1789 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 344 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26880 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12596 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1789 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1687 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 134501 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 199185 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5652 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4963 |
| IRS990/PrincipalOfficerNm | 0 | Destiny Owens |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -4417 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Charges for services |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6317 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6317 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1005687 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 204 |
| IRS990/PYOtherExpensesAmt | 0 | 950826 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5950 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 61015 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 950826 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1011841 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -192792 |
| 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 | 6317 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 288853 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 176679 |
| 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/BuildingsGrp/BookValueAmt | 0 | 3483 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 71 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3554 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 52651 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 192808 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 245459 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1074391 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 881599 |
| 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 30,2019, 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 | 56134 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1074391 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 881599 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 881599 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1074391 |
| 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 | Contracted Services - Educators: Program service expenses 562,298. Management and general expenses 0. Fundraising expenses 0. Total expenses 562,298. Contracted services - management: Program service expenses 0. Management and general expenses 223,826. Fundraising expenses 0. Total expenses 223,826. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Line 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 6738 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 5425 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 670142 |
| IRS990/TotalAssetsEOYAmt | 0 | 460492 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 670142 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 460492 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 875073 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 260280 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 814111 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1074391 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 63823 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 51382 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 63823 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 51382 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 606319 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 409110 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 814111 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6317 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 209 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6317 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 881599 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 19 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 670142 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 460492 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3866 |
| IRS990/TravelGrp/TotalAmt | 0 | 3866 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 599581 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 403685 |
| 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 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | www.katopcs.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-11-19 02:30:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Destiny Owens |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Interim Chair |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5073875524 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-06-10 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | B3E37B4A70F79DB01CCDFD5804431210FAD83197 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 0702225D099C53736F35234FFB20DB4083AF378E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 64.88.174.3 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-06-10 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 08:41:08 |
| 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 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 56001 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5076252727 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-06-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Thomas J Olinger CPA |
| ReturnHeader/ReturnTs | 0 | 2020-06-10T09:42:45-05:00 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.