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FOUR LAKES EDUCATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FOUR LAKES EDUCATION INC (EIN 26-4055721)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-02-10
IRS object ID
202500419349301815
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-02-10T13:33:05-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN391628949PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JOHNSON BLOCK & CO INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12500 BUSINESS PARK ROADAddressLine1Txt
CityMINERAL POINTCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53565ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264055721EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOUR LAKES EDUCATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOURBusinessNameControlTxt
Phone6088389482PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14721 DALE CURTIN DRIVEAddressLine1Txt
CityMCFARLANDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53558ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGERARD J DESCHANEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6088389482PhoneNum
Signature2025-02-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH COULSONPreparerPersonNm
PTINP02271575PTIN
Phone6089872206PhoneNum
Preparation2025-01-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGERARD J DESCHANEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14709 DALE CURTIN DRIVEAddressLine1Txt
CityMCFARLANDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53558ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$39,649,168GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWIVA.K12.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionPROVIDE PUBLIC CHARTER SCHOOL EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$35,462,480PYProgramServiceRevenueAmt
CY Program Service Revenue$38,895,574CYProgramServiceRevenueAmt
PY Investment Income$386,355PYInvestmentIncomeAmt
CY Investment Income$624,551CYInvestmentIncomeAmt
PY Other Revenue$114,357PYOtherRevenueAmt
CY Other Revenue$129,043CYOtherRevenueAmt
PY Total Revenue$35,963,192PYTotalRevenueAmt
CY Total Revenue$39,649,168CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$16,320PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$958,888CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$37,060,139PYOtherExpensesAmt
CY Other Expenses$41,276,303CYOtherExpensesAmt
PY Total Expenses$37,076,459PYTotalExpensesAmt
CY Total Expenses$42,235,191CYTotalExpensesAmt
PY Revenues Less Expenses-$1,113,267PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,586,023CYRevenuesLessExpensesAmt
Total Assets BOY$21,174,145TotalAssetsBOYAmt
Total Assets EOY$17,140,056TotalAssetsEOYAmt
Total Liabilities BOY$15,196,692TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,748,626TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,977,453NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,391,430NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE PUBLIC CHARTER SCHOOL EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$28,708,807ExpenseAmt
Revenue$32,374,133RevenueAmt
DescTHE WISCONSIN VIRTUAL ACADEMY'S PURPOSE IS TO UTILIZE RESEARCH-BASED TECHNOLOGY APPLICATIONS AND MEANINGFUL TEACHER/STUDENT/PARENT INVOLVEMENT, TO PROVIDE A NEW INNOVATIVE MODEL OF PUBLIC CHARTER SCHOOL EDUCATION CHOICE ADAPTED TO THE NEEDS OF ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS, TO PROMOTE MASTERY OF THE WISCONSIN MODEL ACADEMIC STANDARDS STATEWIDE IN WISCONSIN.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,271,240ExpenseAmt
Revenue$4,205,476RevenueAmt
DescDESTINATIONS CAREER ACADEMY OF WISCONSIN'S PURPOSE IS TO PROVIDE AN INNOVATIVE ONLINE SCHOOL THAT COMBINES TRADITIONAL ACADEMICS WITH CAREER TECHNICAL EDUCATION, GIVING STUDENTS IN GRADES 9-12 A HEAD START ON THEIR COLLEGE AND CAREER GOALS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,265,602ExpenseAmt
Revenue$2,445,008RevenueAmt
DescINSIGHT SCHOOL OF WISONSIN HIGH SCHOOL IS AN AT RISK DESIGNATED SCHOOL IN WHICH ITS PURPOSE IS TO PROVIDE EDUCATION SERVICES TO AT RISK STUDENTS. THE ORGANIZATION IS LARGELY FUNDED THROUGH A CHARTER SCHOOL CONTRACT WITH THE SCHOOL DISTRICT OF MCFARLAND.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$34,245,649TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SARA R CUTLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6088389482PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14721 DALE CURTIN DRIVEAddressLine1Txt
CityMCFARLANDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53558ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GERARD J DESCHANE
PRESIDENT0.50Yes (X)Yes (X)$4,080$0$0
LAURA CATALDO
VICE PRESIDENT0.50Yes (X)Yes (X)$4,080$0$0
NICK COCHART
SECRETARY0.50Yes (X)Yes (X)$4,080$0$0
ROBB KAHL
TREASURER0.50Yes (X)Yes (X)$4,080$0$0
DEAN GILLE
MEMBER0.50Yes (X)$4,080$0$0
AMY SUE VRUWINK
MEMBER0.50Yes (X)$4,080$0$0
SCOTT BROWN
MEMBER0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$24,480TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
K12 VIRTUAL SCHOOLS LLC
2300 CORPORATE PARK DRIVE SUITE 20HERNDONVA20171MGMT SERVICES$8,580,639
DEVON HEALTH CARE
PO BOX 577WEST BENDWI53095SPEC ED SERVICE$593,657
VIRTUAL TECHNOLOGIES GROUP
3820 S DIXIE HWYLIMAOH45806TECHNOLOGY$227,420
PRESENCE LEARNING
PO BOX 92087LAS VEGASNV89193SPEC ED SERVICE$125,378
THERAPY SOURCE INC
5215 MILITIA HILL ROAD SUITE APLYMOUTH MEETINGPA19462SPEC ED SERVICE$109,396
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER PUPIL OPEN ENROLLMENT611710$38,043,188$38,043,188
CATEGORICAL AID611710$792,196$792,196
FEDERAL AID611710$60,190$60,190
FieldValueIRS element (for citing)
Total Program Service Revenue$38,895,574TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$624,551TotalRevenueColumnAmt
Exclusion$624,551ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER SCHOOL INCOMEDesc
Business900099BusinessCd
Total Revenue Column$129,043TotalRevenueColumnAmt
Related Or Exempt Func Income$129,043RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$129,043OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,649,168TotalRevenueColumnAmt
Related Or Exempt Func Income$39,024,617RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$624,551ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$19,070TotalAmt
Program Services$19,070ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$692,453TotalAmt
Program Services$692,453ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$247,365TotalAmt
Program Services$247,365ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$7,483,838TotalAmt
Program Services$17,456ProgramServicesAmt
Management And General$7,466,382ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$345TotalAmt
Management And General$345ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,195TotalAmt
Management And General$20,195ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,984,204TotalAmt
Program Services$18,984,204ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$410,939TotalAmt
Program Services$153,347ProgramServicesAmt
Management And General$257,592ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,678,716TotalAmt
Program Services$2,678,716ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$605,684TotalAmt
Program Services$545,524ProgramServicesAmt
Management And General$60,160ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$305,318TotalAmt
Program Services$305,318ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$82,248TotalAmt
Program Services$20,412ProgramServicesAmt
Management And General$61,836ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$54,555TotalAmt
Management And General$54,555ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CURRICULUM$8,049,917$8,049,917
SUPPLIES & MATERIALS$1,713,643$1,713,643
MISCELLANEOUS$691,288$622,811$68,477
FIELD TRIPS$177,322$177,322

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$18,091TotalAmt
Program Services$18,091ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$42,235,191TotalAmt
Program Services$34,245,649ProgramServicesAmt
Management And General$7,989,542ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$226,030EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,066,851BOYAmt
EOY$15,408,881EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$45,680EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$394,167BOYAmt
EOY$1,162EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$52,875BOYAmt
EOY$85,634EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$530,023LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$376,273LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$87,924BOYAmt
EOY$153,750EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,572,328BOYAmt
EOY$1,218,919EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,174,145BOYAmt
EOY$17,140,056EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,623,019BOYAmt
EOY$12,517,925EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,573,673BOYAmt
EOY$1,230,701EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,196,692BOYAmt
EOY$13,748,626EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,977,453BOYAmt
EOY$3,391,430EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,977,453BOYAmt
EOY$3,391,430EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,174,145BOYAmt
EOY$17,140,056EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,586,023ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$265,723OtherCostOrOtherBasisAmt
Depreciation$256,550DepreciationAmt
Book Value$9,173BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$264,300OtherCostOrOtherBasisAmt
Depreciation$119,723DepreciationAmt
Book Value$144,577BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$153,750TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE RIGHT-OF-USE ASSETDesc
Book Value$1,218,919BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,218,919TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$1,230,701Amt
FieldValueIRS element (for citing)
Total Liability$1,230,701TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$39,649,168TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$39,649,168RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$39,649,168TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$42,235,191TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$42,235,191ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$42,235,191TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM WISCONSIN FRANCHISE OR INCOME TAX. THE ORGANIZATION HAS ADOPTED ACCOUNTING GUIDANCE FOR RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FOLLOWS STATUTORY REQUIREMENTS FOR INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT STATUS WOULD NOT BE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATIONS RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS FOR TAX YEARS BEFORE 2020.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media0PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol0MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3AS A CHARTER SCHOOL OPERATING UNDER THE SCHOOL DISTRICT OF MCFARLAND IN THE STATE OF WISCONSIN, THE ORGANIZATION IS NOT SUBJECT TO THIS PROVISION. THE INTERNAL REVENUE SERVICE, IN ITS INITIAL DETERMINATION LETTER, STATED THAT FOUR LAKES EDUCATION, INC. WAS A CHARTER SCHOOL NOT SUBJECT TO REVENUE RULING 75-50. IN ITS CHARTER SCHOOL CONTRACT WITH THE SCHOOL DISTRICT OF MCFARLAND, DATED JUNE 15, 2015, THE CONTRACT DOES HAVE A NONDISCRIMINATION POLICY IN SECTION 2.2.10.
SCHEDULE E, PART I, LINE 4LINE 4B THE ORGANIZATION CURRENTLY DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. LINE 4D THE ORGANIZATION CURRENTLY DOES NOT SOLICIT CONTRIBUTIONS.
SCHEDULE E, PART I, LINE 6FUNDING RECEIVED FROM THE STATE OF WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION THROUGH THE SCHOOL DISTRICT OF MCFARLAND, IN THE STATE OF WISCONSIN.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2B:ALL EMPLOYEES ARE LEASED FROM INSPERITY BUSINESS SERVICES LP (AN UNRELATED PROFESSIONAL EMPLOYER ORGANIZATION). INSPERITY SUBMITS ALL APPLICABLE TAXES AND RETURNS UNDER THE INSPERITY FEDERAL ID NUMBER.
FORM 990, PART VI, SECTION A, LINE 3MANAGEMENT IS PRIMARILY CONDUCTED BY K12 VIRTUAL SCHOOLS LLC, A COMPANY THAT PROVIDES VIRTUAL SCHOOL CURRICULUM AND MANAGEMENT TO ORGANIZATIONS THROUGHOUT THE UNITED STATES.
FORM 990, PART VI, SECTION B, LINE 11BEXECUTIVE DIRECTOR AND BOARD PRESIDENT REVIEW THE FORM 990 AND RELATED SCHEDULES, THEN COMPARES THE INFORMATION WITH THE ACCOUNTING RECORDS AND OTHER ORGANIZATION DATA BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CEXECUTIVE DIRECTOR MONITORS DAILY COMPLIANCE THROUGH OVERSIGHT. BOARD MONITORS MANAGEMENT COMPLIANCE THROUGH OVERSIGHT.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACTED SALARIES: PROGRAM SERVICE EXPENSES 11,273,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,273,083. CONTRACTED EMPLOYEE BENEFITS: PROGRAM SERVICE EXPENSES 3,945,714. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,945,714. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 3,765,407. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,765,407.

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