2023-05-14T13:33:16-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2021-07-01 461891160 COMPASS FACILITIES INC COMP 2625429546 20935 SWENSON DR 101 WAUKESHA WI 53186 JEREMY EHLERS CHIEF FINANCIAL OFFICER 2625429546 2023-05-10 1 JEREMY EHLERS 999009999 KIMBERLY ANDERSON P00188889 6086628600 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JEREMY EHLERS 20935 SWENSON DR 101 WAUKESHA WI 53186 5389088 0 X N/A X 2012 WI ENGAGE IN THE CONSTRUCTION AND ACQUISITION OF FACILITIES FOR PUBLIC CHARTER SCHOOLS, CHRISTIAN SCHOOLS, INCLUDING BUT NOT LIMITED TO VOUCHER, CHOICE, AND TUITION BASED SCHOOLS, AND FOR OTHER EDUCATIONAL, MULTI-USE RELIGIOUS, ATHLETIC, AND FELLOWSHIP PURPOSES 3 2 0 0 -94141 0 0 2164710 3595824 3072728 127179 -1735 -792 -27019 3722211 5208684 0 0 0 0 0 3964 0 0 0 4399388 4448718 4399388 4452682 -677177 756002 49306210 54598673 51309965 55846426 -2003755 -1247753 ENGAGE IN THE CONSTRUCTION AND ACQUISITION OF FACILITIES FOR PUBLIC CHARTER SCHOOLS, CHRISTIAN SCHOOLS, INCLUDING BUT NOT LIMITED TO VOUCHER, CHOICE, AND TUITION BASED SCHOOLS, AND FOR OTHER EDUCATIONAL, MULTI-USE RELIGIOUS, ATHLETIC, AND FELLOWSHIP PURPOSES. 0 0 4401897 3072728 MAINTAIN PROPERTY - THE 10 FACILITIES ARE SINGLE MEMBER LLCS ENGAGED IN THE OWNING, LEASING, DEVELOPING, AND MANAGING OF EDUCATIONAL RELATED REAL ESTATE 4401897 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X TREVOR BURBACH 2625429546 20935 SWENSON DR STE 101 WAUKESHA WI 53186 MATTHEW BUROW TREASURER 1.00 2.00 X X 0 0 0 ANDREW NEUMANN EXECUTIVE CHAIR/CEO 1.00 39.00 X X 0 378596 23498 JAMES RAHN CHAIR 1.00 3.00 X X 0 0 0 GLENN KIECKHAEFER EXECUTIVE VICE PRESIDENT 1.00 39.00 X 0 272785 32835 JEREMY EHLERS CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 155265 27597 DANIEL DEPIES CHIEF OPERATING OFFICER 1.00 39.00 X 0 221859 30107 JEFFREY GAUGER NATIONAL DIRECTOR 1.00 39.00 X 0 113915 16489 0 1142420 130526 0 0 1 0 OPEN SKY EDUCATION INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 MANAGEMENT 102159 1 2164710 2164710 RENT 532000 3072728 3072728 3072728 22994 22994 61534 155675 -94141 -94141 -94141 24729 -24729 -24729 -24729 OTHER REVENUE 900099 67122 67122 67122 5208684 3072728 -94141 65387 3964 3964 99939 99939 3332 3332 73324 73324 20945 20945 3608 3608 312955 312955 5691 5691 2072152 2072152 1489215 1489215 53136 53136 ALLOCATION OF OVERHEAD 313217 283377 29840 PROFESSIONAL DEVELOPMEN 1204 1204 4452682 4401897 50785 0 0 6494176 49530 2724 0 7443 57925012 9830682 49256680 48094330 49306210 54598673 194298 294686 11967 1228 39363100 50117849 14648796 985851 1538616 51309965 55846426 X 0 0 0 0 -2003755 -1247753 -2003755 -1247753 49306210 54598673 756002 0 X 0 1 X 1 0 X X 1 OPEN SKY EDUCATION INC 205033694 7 1 0 4354562 1 0 4354562 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3008302 3008302 35668026 6729694 28938332 18211565 2751472 15460093 632496 251924 380572 404623 97592 307031 48094330 SECURITY DEPOSIT PAYABLE 10000 DUE TO AFFILIATES 1528616 1538616 X 5390019 25660 155675 181335 5208684 0 5208684 4634015 25660 155675 181335 4452680 2 2 4452682 PART X, LINE 2: UNDER ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, MANAGEMENT IS REQUIRED TO EVALUATE ANY UNCERTAIN TAX POSITIONS TAKEN, IF ANY, AND PROVIDE ADDITIONAL DISCLOSURES. AT THIS TIME, THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY UNCERTAIN TAX POSITIONS THAT MAY HAVE A MATERIAL EFFECT ON ITS CONSOLIDATED FINANCIAL STATEMENTS OR NOTE DISCLOSURES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 0 1 0 0 0 0 0 0 0 ANDREW NEUMANN EXECUTIVE CHAIR/CEO 0 360234 0 18362 0 0 0 3861 0 19637 0 402094 0 0 GLENN KIECKHAEFER EXECUTIVE VICE PRESIDENT 0 259420 0 13365 0 0 0 13198 0 19637 0 305620 0 0 DANIEL DEPIES CHIEF OPERATING OFFICER 0 215909 0 5950 0 0 0 10470 0 19637 0 251966 0 0 JEREMY EHLERS CHIEF FINANCIAL OFFICER 0 147915 0 7350 0 0 0 7960 0 19637 0 182862 0 0 PART I, LINE 3 IN JUNE 2021, THE BOARD RECEIVED EXECUTIVE COMPENSATION ADVISORY SERVICES FROM CLIFTONLARSONALLEN (CLA). CLA PROVIDED GUIDANCE BY OUTLINING THE COMPENSATION OF THE OFFICERS OF THE ORGANIZATION. ALL BOARD MEMBERS THAT ARE COMPENSATED THROUGH THE ORGANIZATION ARE EXCUSED AND THE DECISION IS MADE USING THIS COMPENSATION SCHEDULE. IN SUBSEQUENT YEARS, THE BOARD HAS ADDITIONALLY REVIEWED SALARY DATA FROM THE CHARTER SCHOOL GROWTH FUND FOR SIMILAR SIZED AND COMPARABLE ORGANIZATIONS. A WISCONSIN HEALTH AND EDUCATIONAL 391337855 97712JDT7 2021-11-30 39395366 AYMENT OF INTERIM LOANS, DEBT SERVICE FUND 0 0 0 A 32266 39395366 2011000 786386 33497518 3100462 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION SHALL HAVE ONE CORPORATE MEMBER, WHICH SHALL BE OPEN SKY EDUCATION, INC. OPEN SKY EDUCATION, INC. SHALL HAVE AUTHORITY OVER ALL CORPORATE MATTERS. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION SHALL HAVE ONE CORPORATE MEMBER, WHICH SHALL BE OPEN SKY EDUCATION, INC. OPEN SKY EDUCATION, INC. SHALL HAVE AUTHORITY OVER ALL CORPORATE MATTERS. FORM 990, PART VI, SECTION A, LINE 7B THE CORPORATION SHALL HAVE ONE CORPORATE MEMBER, WHICH SHALL BE OPEN SKY EDUCATION, INC. OPEN SKY EDUCATION, INC. SHALL HAVE AUTHORITY OVER ALL CORPORATE MATTERS. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 HAS BEEN COMPLETED BY MANAGEMENT AND OUR AUDITORS, IT IS DISTRIBUTED FOR FINAL REVIEW TO BOARD VIA EMAIL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD WILL ALLOW THE PRESENTATION OF THOSE INVOLVED WITH THE CONFLICT OF INTEREST TO PLEAD THEIR CASE. AFTER THIS DISCUSSION, THE INDIVIDUAL PRESENTING THE CONFLICT MUST LEAVE THE MEETING DURING THE DECISION AND THE VOTE ON THE TRANSACTION INVOLVING THE COI. THE BOARD MAY APPOINT DIS-INTERESTED PARTIES TO SEARCH FOR ALTERNATIVES IF NO ADVANTAGEOUS RESULTS ARE FOUND - THE BOARD MAY ACCEPT THE COI IF THE BOARD IDENTIFIES A CONFLICT OF INTEREST THAT WAS NOT PRESENTED, IT SHALL INFORM THE MEMBER OF SUCH BELIEF AND AFFORD THE MEMBER THE OPPORTUNITY TO EXPLAIN THE FAILURE TO DISCLOSE. THE BOARD WILL TAKE ALL DISCIPLINARY AND CORRECTIVE ACTION TO DEAL WITH THE COI. FORM 990, PART VI, SECTION B, LINE 15 IN JUNE 2021, THE BOARD RECEIVED EXECUTIVE COMPENSATION ADVISORY SERVICES FROM CLIFTONLARSONALLEN (CLA). CLA PROVIDED GUIDANCE BY OUTLINING THE COMPENSATION OF THE OFFICERS OF THE ORGANIZATION. ALL BOARD MEMBERS THAT ARE COMPENSATED THROUGH THE ORGANIZATION ARE EXCUSED AND THE DECISION IS MADE USING THIS COMPENSATION SCHEDULE. IN SUBSEQUENT YEARS, THE BOARD HAS ADDITIONALLY REVIEWED SALARY DATA FROM THE CHARTER SCHOOL GROWTH FUND FOR SIMILAR SIZED AND COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. EEI REAL ESTATE HOLDINGS PRIMA LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 352406194 REAL ESTATE HOLDING COMPANY WI 316018 9323465 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS FORTIS LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 800798674 REAL ESTATE HOLDING COMPANY WI 298310 5024914 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS SEMPER LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 900813079 REAL ESTATE HOLDING COMPANY WI 320882 5135945 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS VIA LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 383957336 REAL ESTATE HOLDING COMPANY WI 352558 6100609 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS CARITAS LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 611757810 REAL ESTATE HOLDING COMPANY WI 444875 5618035 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS HOPE CHRISTIAN HIGH SCHOOL LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 900935916 REAL ESTATE HOLDING COMPANY WI 188444 5203141 COMPASS FACILITIES INC EAGLE HARMONY PROPERTY LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 611704752 REAL ESTATE HOLDING COMPANY WI 269787 3966679 COMPASS FACILITIES INC EAGLE MARYVALE PROPERTY LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 320468679 REAL ESTATE HOLDING COMPANY WI 557238 4931782 COMPASS FACILITIES INC EAGLE MESA PROPERTY LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 300874969 REAL ESTATE HOLDING COMPANY WI 284837 2838199 COMPASS FACILITIES INC EEI REAL ESTATE HOLDINGS FIDELIS LLC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 611788494 REAL ESTATE HOLDING COMPANY WI 196360 6455904 COMPASS FACILITIES INC EAGLE ARIZONA 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 274453238 OPERATION OF A PUBLIC CHARTER SCHOOL IN ACCORDANCE WITH A R S SEC 15-381 AZ 501(C)(3) LINE 2 OPEN SKY EDUCATION INC 0 EAGLE SOUTH MOUNTAIN CHARTER INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 272038321 OPERATION OF A PUBLIC CHARTER SCHOOL IN ACCORDANCE WITH A R S SEC 15-381 AZ 501(C)(3) LINE 2 OPEN SKY EDUCATION INC 0 EAGLE SOUTH MOUNTAIN PROPERTY INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 272038433 REAL ESTATE HOLDING COMPANY AZ 501(C)(3) LINE 12A, I OPEN SKY EDUCATION INC 0 EEI COMPASS EDUCATIONAL PARTNERS INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 272605527 CONDUCT COMPLIMENTARY PRESCHOOL AND BEFORE AND AFTER CARE PROGRAMS TO K-8 WI 501(C)(3) LINE 10 OPEN SKY EDUCATION INC 0 HOPE CHRISTIAN SCHOOLS INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 392014547 OPERATION OF PRIVATE SCHOOLS WI 501(C)(3) LINE 2 OPEN SKY EDUCATION INC 0 OPEN SKY EDUCATION INC 20935 SWENSON DR SUITE 101 WAUKESHA WI 53186 205033694 OPERATION AND MANAGEMENT OF A NETWORK OF PRIVATE AND CHARTER SCHOOLS WI 501(C)(3) LINE 7 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 0 0