Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
990 • Fiscal year 2020 • EIN 41-1969573
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Down$223,773
Down $236,719 (-51%) from 2019
Net Assets
Down$193,456
Down $215,654 (-53%) from 2019
Liabilities
Down$30,317
Down $21,065 (-41%) from 2019
Revenue
Up$991,008
Up $109,409 (+12%) from 2019
Expenses
Up$1,206,662
Up $132,271 (+12%) from 2019
Net Income
Down-$215,654
Down $22,862 (-12%) from 2019
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 | |||
| Cash and Non-Interest-Bearing Accounts | $20,382 | $70,823 | ▲ $50,441 |
| Pledges and Grants Receivable | $199,185 | $50,464 | ▼ $148,721 |
| Land, Buildings, and Equipment, Net | $56,134 | $46,370 | ▼ $9,764 |
| Savings and Temporary Cash Investments | $176,679 | $45,763 | ▼ $130,916 |
| Prepaid Expenses and Deferred Charges | $4,963 | $5,652 | ▲ $689 |
| Accounts Receivable | $3,149 | $4,701 | ▲ $1,552 |
| Total Assets | $460,492 | $223,773 | ▼ $236,719 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $36,201 | $16,907 | ▼ $19,294 |
| Accounts Payable and Accrued Expenses | $15,181 | $13,410 | ▼ $1,771 |
| Total Liabilities | $51,382 | $30,317 | ▼ $21,065 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $403,685 | $187,923 | ▼ $215,762 |
| Net Assets With Donor Restrictions | $5,425 | $5,533 | ▲ $108 |
| Total Net Assets Fund Balance | $409,110 | $193,456 | ▼ $215,654 |
| Total Liabilities and Net Assets / Fund Balance | $460,492 | $223,773 | ▼ $236,719 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $43,029 | $202,430 | $245,459 |
| Buildings | $3,341 | $213 | $3,554 |
| Name | Title |
|---|---|
| David Gadberry | Interim Chair - Community Member |
| Destiny Owens | Interim Chair - Parent |
| Juli Hackenberger | Community Member |
| Tiffnie Jackson | Community Member |
| Dr Mymique Baxter | Ex-Officio |
| Honey Burg | Ex-Officio |
| Crystal Fogg | Interim Treasurer - Community Member |
| Pamela Fernrite | Interim Treasurer - Community Member |
| Tracy Stokes-Hernandez | Interim Treasurer - Community Member |
| Caden Sjogren | Licensed Teacher |
| Tammy Burman | Licensed Teacher |
| Heather Clark | Parent |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Classroom instructors & business service | 501 Main Street PO Box 518, Henderson, MN 56044 | $876,581 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,206,662 |
| 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 | $646,073 | $239,486 | - | $885,559 |
| Occupancy | $172,691 | - | - | $172,691 |
| Information Technology | $24,899 | - | - | $24,899 |
| Depreciation Depletion | $8,837 | $927 | - | $9,764 |
| Fees for Services Accounting | - | $8,310 | - | $8,310 |
| All Other Expenses | $2,517 | $1,872 | - | $4,389 |
| Other Expenses | $404 | $3,149 | - | $3,553 |
| Travel | $2,800 | - | - | $2,800 |
| Interest | - | $1,485 | - | $1,485 |
| Office Expenses | - | $745 | - | $745 |
| Advertising | - | $174 | - | $174 |
| Total Functional Expenses | $907,974 | $298,688 | $0 | $1,206,662 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,206,662 |
| Total Expenses per Audited Statements | $1,206,662 |
| Total Expenses per Form 990 | $1,206,662 |
| 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 646,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 646,073. Contracted services - Management: Program service expenses 0. Management and general expenses 239,486. Fundraising expenses 0. Total expenses 239,486.”
“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, 2020, 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 | 15181 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 13410 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3149 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4701 |
| 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 | 174 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 174 |
| IRS990/AllOtherContributionsAmt | 0 | 1748 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1872 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2517 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4389 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Kristen Flowers |
| 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/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 20382 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 70823 |
| 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 | 876581 |
| 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 | 986236 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 86 |
| IRS990/CYOtherExpensesAmt | 0 | 1206662 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4686 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -215654 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1206662 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 991008 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 927 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8837 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9764 |
| IRS990/Desc | 0 | Kato public charter school provides an educational program for approximately 8 students in grades four through six and 67 students in grades seven through twelve. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5425 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5533 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 907974 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8310 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8310 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 239486 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 646073 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 885559 |
| 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/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 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/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | David Gadberry |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Destiny Owens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Crystal Fogg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Pamela Fernrite |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Tracy Stokes-Hernandez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Caden Sjogren |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Tammy Burman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Tiffnie Jackson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Juli Hackenberger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Heather Clark |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Honey Burg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | 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/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 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/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Interim Chair - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Interim Chair - Parent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Interim Treasurer - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Interim Treasurer - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Interim Treasurer - Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Licensed Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Parent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Ex-Officio |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | 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 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 984488 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 991008 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 24899 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 24899 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1485 |
| IRS990/InterestGrp/TotalAmt | 0 | 1485 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 86 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 86 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 202643 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 56134 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 46370 |
| 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 | 36201 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 16907 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 409110 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 193456 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 403685 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 187923 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 172691 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 172691 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 745 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 745 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies and Materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and Memberships |
| IRS990/OtherExpensesGrp/Desc | 2 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Other Expenses |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 346 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 36490 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 5704 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 3149 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 49522 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 231 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 404 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 49868 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 36490 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5935 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3553 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 199185 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 50464 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4963 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5652 |
| IRS990/PrincipalOfficerNm | 0 | Destiny Owens |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Food sales |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Charges for services |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4515 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 171 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4515 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 171 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 875073 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 209 |
| IRS990/PYOtherExpensesAmt | 0 | 1074391 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6317 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -192792 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1074391 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 881599 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -215654 |
| 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 | 4686 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 176679 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 45763 |
| 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 | 3341 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 213 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3554 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 43029 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 202430 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 245459 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1206662 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 991008 |
| 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, 2020, 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 | 46370 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1206662 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 991008 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 991008 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1206662 |
| 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 646,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 646,073. Contracted services - Management: Program service expenses 0. Management and general expenses 239,486. Fundraising expenses 0. Total expenses 239,486. |
| 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/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 460492 |
| IRS990/TotalAssetsEOYAmt | 0 | 223773 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 460492 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 223773 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 986236 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 298688 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 907974 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1206662 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 51382 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 30317 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 51382 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 30317 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 409110 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 193456 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 907974 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4686 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 86 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4686 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 991008 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits
Brooklyn, NY
View Organization501(c)3
Revenue vs current organization
About the sameAssets vs current organization
114% higherBarberton, OH
View Organization501(c)3
Revenue vs current organization
92% lowerAssets vs current organization
342% higherSelden, NY
View Organization501(c)3
Revenue vs current organization
58% lowerAssets vs current organization
342% higherYorktown, IN
View Organization501(c)3
Revenue vs current organization
90% lowerAssets vs current organization
342% higher