Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2023 • EIN 41-1969573
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% 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
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Flat$341,712
Flat from 2023
Net Assets
Flat$199,495
Flat from 2023
Liabilities
Flat$142,217
Flat from 2023
Revenue
Flat$1,173,853
Flat from 2023
Expenses
Flat$1,115,785
Flat from 2023
Net Income
Flat$58,068
Flat from 2023
See part I, line 1
To provide unique educational experiences that introduce students to real-world situations through experiential learning, community engagement, post-secondary educational opportunities, and learning agreements tailored to the individual needs of our students based on Minnesota graduation requirements.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $176,604 | $195,231 | ▲ $18,627 |
| Cash and Non-Interest-Bearing Accounts | $73,269 | $97,368 | ▲ $24,099 |
| Land, Buildings, and Equipment, Net | $27,891 | $41,995 | ▲ $14,104 |
| Prepaid Expenses and Deferred Charges | $7,090 | $7,118 | ▲ $28 |
| Total Assets | $284,854 | $341,712 | ▲ $56,858 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $95,500 | $95,044 | ▼ $456 |
| Accounts Payable and Accrued Expenses | $33,356 | $47,173 | ▲ $13,817 |
| Deferred Revenue | $14,571 | - | - |
| Total Liabilities | $143,427 | $142,217 | ▼ $1,210 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $137,255 | $192,737 | ▲ $55,482 |
| Net Assets With Donor Restrictions | $4,172 | $6,758 | ▲ $2,586 |
| Total Net Assets Fund Balance | $141,427 | $199,495 | ▲ $58,068 |
| Total Liabilities and Net Assets / Fund Balance | $284,854 | $341,712 | ▲ $56,858 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $39,081 | $202,352 | $241,433 |
| Buildings | $2,914 | $640 | $3,554 |
| Name | Title |
|---|---|
| Destiny Owens | Board Chair |
| Matthew Derose | Community Member |
| Rebekah Elledge | Community Member |
| Tammy Burman | Community Member |
| Mymique Baxter | Ex-Officio |
| Bryan Wood | Parent Member |
| Melodie Charlton | Parent Member |
| Matthew Nemitz | Teacher Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Contracted Workforce | 111 South Meridian Street, Belle Plaine, MN 56011 | $655,534 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,115,785 |
| 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 | $607,243 | $231,469 | - | $838,712 |
| Occupancy | $123,431 | - | - | $123,431 |
| Information Technology | $14,945 | $26,046 | - | $40,991 |
| Travel | $16,903 | - | - | $16,903 |
| Insurance | $11,723 | - | - | $11,723 |
| Fees for Services Accounting | - | $11,484 | - | $11,484 |
| Depreciation Depletion | $4,456 | $3,712 | - | $8,168 |
| Interest | $7,139 | - | - | $7,139 |
| Advertising | - | $2,028 | - | $2,028 |
| Office Expenses | - | $1,819 | - | $1,819 |
| Other Expenses | $1,070 | $10,402 | - | $1,070 |
| Total Functional Expenses | $826,092 | $289,693 | $0 | $1,115,785 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,115,785 |
| Total Expenses per Audited Statements | $1,115,785 |
| Total Expenses per Form 990 | $1,115,785 |
| 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.”
“The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request. The form 990 is also available on GuideStar.”
“Contracted Services - Educators: Program service expenses 517,898. Management and general expenses 0. Fundraising expenses 0. Total expenses 517,898. Contracted services - Management: Program service expenses 0. Management and general expenses 231,469. Fundraising expenses 0. Total expenses 231,469. Contracted Services - Consultants: Program service expenses 89,345. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,345.”
“This 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, 2023, 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 | 33356 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 47173 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide unique educational experiences that introduce students to real-world situations through experiential learning, community engagement, post-secondary educational opportunities, and learning agreements tailored to the individual needs of our students based on Minnesota graduation requirements. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2028 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2028 |
| IRS990/AllOtherContributionsAmt | 0 | 6128 |
| 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 | 73269 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 97368 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| 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 | 655534 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 111 South Meridian Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Belle Plaine |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 56011 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Edvisions Cooperative |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Contracted Workforce |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1153683 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1115785 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 20170 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 58068 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1115785 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1173853 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 14571 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3712 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4456 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8168 |
| IRS990/Desc | 0 | Kato Public Charter School increased the number of students served to over 65 students during the 2022-2023 school year. KPCS also increased after school activities to include 4H and archery. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4172 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6758 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 826092 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11484 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11484 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 231469 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 607243 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 838712 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| 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 | 40.00 |
| 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/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/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Destiny Owens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Matthew Nemitz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rebekah Elledge |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Matthew Derose |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Tammy Burman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Melodie Charlton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Bryan Wood |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | 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/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Teacher Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Community Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Parent Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Parent Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | 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 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 1147555 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1173853 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 26046 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 14945 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 40991 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11723 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11723 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 7139 |
| IRS990/InterestGrp/TotalAmt | 0 | 7139 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 202992 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 27891 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 41995 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 244987 |
| 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 | To provide unique educational experiences that introduce students to real-world situations through experiential learning, community engagement, post-secondary educational opportunities, and learning agreements tailored to the individual needs of our students based on Minnesota graduation requirements. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 141427 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 199495 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 137255 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 192737 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 123431 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 123431 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1819 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1819 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Food |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies and Materials |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Memberships |
| IRS990/OtherExpensesGrp/Desc | 3 | Staff Development |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 129 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2604 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 10402 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 23047 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15791 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 344 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1070 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23176 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18395 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10746 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1070 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 176604 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 195231 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7090 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7118 |
| IRS990/PrincipalOfficerNm | 0 | Jeff Kagermeier |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Charges for services |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Food sales |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19616 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 554 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 19616 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 554 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1257379 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 15 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2475 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -36586 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1296455 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 1296455 |
| IRS990/PYTotalRevenueAmt | 0 | 1259869 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 58068 |
| 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 | 20170 |
| 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 | 2914 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 640 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3554 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 39081 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 202352 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 241433 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1115785 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1173853 |
| 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, 2023, 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 | 41995 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1115785 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1173853 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1173853 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1115785 |
| 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 | The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request. The form 990 is also available on GuideStar. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Contracted Services - Educators: Program service expenses 517,898. Management and general expenses 0. Fundraising expenses 0. Total expenses 517,898. Contracted services - Management: Program service expenses 0. Management and general expenses 231,469. Fundraising expenses 0. Total expenses 231,469. Contracted Services - Consultants: Program service expenses 89,345. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,345. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | This 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 | 284854 |
| IRS990/TotalAssetsEOYAmt | 0 | 341712 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 284854 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 341712 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1153683 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 289693 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 826092 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1115785 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 143427 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 142217 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 143427 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 142217 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 141427 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 199495 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 826092 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 20170 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20170 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1173853 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 284854 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 341712 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 16903 |
| IRS990/TravelGrp/TotalAmt | 0 | 16903 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 95500 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 95044 |
| 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 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.katopcs.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jeff Kagermeier |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chair |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5073875524 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-10 |
| 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 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.