INDIAN COMMUNITY SCHOOL INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- INDIAN COMMUNITY SCHOOL INC (EIN 39-1154960)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-10
- IRS object ID
- 202131309349302178
- Schema version
- 2019v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-10T14:18:17-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 E WISCONSIN AVENUE 32ND FLOOR | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391154960 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIAN COMMUNITY SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDI | BusinessNameControlTxt |
| Phone | 4145256100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10405 WEST ST MARTINS ROAD | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53132 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUSTIN THUNDERCLOUD | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4145256100 | PhoneNum |
| Signature | 2021-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TROY MARINE CPA | PreparerPersonNm |
| PTIN | P00187863 | PTIN |
| Phone | 4147775500 | PhoneNum |
| Preparation | 2021-05-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARMEN FLORES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10405 WEST ST MARTINS ROAD | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53132 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,946,638 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ICS-EDU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | INDIAN COMMUNITY SCHOOL, INC. CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 134 | TotalEmployeeCnt |
| Total Volunteers | 89 | TotalVolunteersCnt |
| Total Gross UBI | -$31,749 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$31,749 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $18,665,475 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,916,988 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,256 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,435 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,770,936 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,424,230 | CYInvestmentIncomeAmt |
| PY Other Revenue | $141,856 | PYOtherRevenueAmt |
| CY Other Revenue | $134,873 | CYOtherRevenueAmt |
| PY Total Revenue | $20,583,523 | PYTotalRevenueAmt |
| CY Total Revenue | $20,477,526 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $181,844 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $220,375 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,691,439 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,269,751 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $14,472 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,743,881 | PYOtherExpensesAmt |
| CY Other Expenses | $7,198,100 | CYOtherExpensesAmt |
| PY Total Expenses | $14,617,164 | PYTotalExpensesAmt |
| CY Total Expenses | $14,688,226 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,966,359 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,789,300 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $659,572,612 | TotalAssetsBOYAmt |
| Total Assets EOY | $657,738,540 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $62,001,062 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $60,427,660 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $597,571,550 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $597,310,880 | NetAssetsOrFundBalancesEOYAmt |
| Mission | INDIAN COMMUNITY SCHOOL, INC. ("ICS") CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,459,204 | ExpenseAmt |
| Grant | $202,556 | GrantAmt |
| Revenue | $1,845 | RevenueAmt |
| Desc | ACADEMIC PROGRAM - ICS IS A SCHOOL EDUCATING SOUTHEASTERN WISCONSIN INDIAN CHILDREN, GRADES 4K THROUGH 8TH GRADE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $480,964 | ExpenseAmt |
| Grant | $17,819 | GrantAmt |
| Revenue | -$410 | RevenueAmt |
| Desc | FAMILY RESOURCE CENTER - ICS'S FAMILY RESOURCE CENTER FOCUSES ON BIRTH TO K3 INDIAN CHILDREN AND THEIR FAMILIES AS WELL AS THE FAMILIES OF THE K4 THROUGH 8TH GRADE CHILDREN THAT CURRENTLY ATTEND ICS. THE FAMILY RESOURCE CENTER OFFERS OPPORTUNITIES TO EDUCATE PARENTS IN A VARIETY OF AREAS AND ENCOURAGES EARLY PARENTAL INVOLVEMENT IN THEIR CHILD'S DEVELOPMENT AND ON-GOING EDUCATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,940,168 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 74 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 134 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN LEIBL | PersonNm |
| Phone | 4145256172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10405 WEST ST MARTINS ROAD | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53132 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| JASON DROPIK | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $91,946 | $0 | $32,266 | ||
| THOMAS OECHLER | |||||||
| CHIEF FINANCIAL OFFICER (TO 08/2019) | 40.00 | Yes (X) | $89,555 | $0 | $25,220 | ||
| BONNIE SCHARBER | |||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | Yes (X) | $82,794 | $0 | $25,654 | ||
| CARMEN FLORES | |||||||
| CHAIR | 30.00 | Yes (X) | $46,194 | $0 | $0 | Yes (X) | |
| DIANE AMOUR | |||||||
| SECRETARY | 30.00 | Yes (X) | $45,604 | $0 | $0 | Yes (X) | 1.00 |
| JUSTIN THUNDERCLOUD | |||||||
| TREASURER | 25.00 | Yes (X) | $35,904 | $0 | $0 | Yes (X) | |
| SOMMER DRAKE | |||||||
| VICE CHAIR | 29.00 | Yes (X) | $35,004 | $0 | $0 | Yes (X) | |
| CARRIE MCGHEE GLEBA | |||||||
| BOARD MEMBER | 26.00 | $34,704 | $0 | $0 | Yes (X) | ||
| BRIAN LEIBL CHIEF | |||||||
| FINANCIAL OFFICER (EFF. 02/2020) | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $461,705 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $83,140 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FIRST STUDENT INC | |||||
| 22157 NETWORK PLACE | CHICAGO | IL | 60673 | BUS SERVICE | $1,369,051 |
| MICHAEL BEST & FRIEDRICH LLP | |||||
| PO BOX 88462 | MILWAUKEE | WI | 53288 | LEGAL SERVICES | $146,049 |
| METRO SOUND & VIDEO INC | |||||
| 17028 W VICTOR ROAD | NEW BERLIN | WI | 53151 | CONSTRUCTION | $124,810 |
| RIVERHEAD ENTERTAINMENT LLC | |||||
| 1704 LLANO STREET B316 | SANTA FE | NM | 87505 | FILM PRODUCTION | $103,495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $18,610,000 | RelatedOrganizationsAmt |
| Government Grants | $245,951 | GovernmentGrantsAmt |
| All Other Contributions | $61,037 | AllOtherContributionsAmt |
| Noncash Contributions | $4,444 | NoncashContributionsAmt |
| Total Contributions | $18,916,988 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT COST REIMBURSEMENTS | 611710 | $1,214 | $1,214 |
| TRANSPORTATION REIMBURSEMENTS | 611710 | $221 | $221 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,435 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,108,426 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$31,749 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,140,175 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $38,057 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,142 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $24,915 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,915 | TotalRevenueColumnAmt |
| Exclusion | $24,915 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,767,592 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,447,795 | SecuritiesAmt |
| Other | $3,993 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $319,797 | SecuritiesAmt |
| Other | -$3,993 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $315,804 | TotalRevenueColumnAmt |
| Exclusion | $315,804 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $1,075 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $4,182 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,107 | TotalRevenueColumnAmt |
| Exclusion | -$3,107 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| REIMBURSEMENT FROM AFFILIATE | 900099 | $94,500 | $94,500 |
| MISCELLANEOUS INCOME | 900099 | $18,565 | $18,565 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $113,065 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,477,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,435 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$31,749 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,590,852 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,866 | TotalAmt |
| Program Services | $1,866 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,509 | TotalAmt |
| Program Services | $218,509 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $494,966 | TotalAmt |
| Program Services | $119,435 | ProgramServicesAmt |
| Management And General | $374,189 | ManagementAndGeneralAmt |
| Fundraising | $1,342 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,850,645 | TotalAmt |
| Program Services | $4,181,405 | ProgramServicesAmt |
| Management And General | $662,718 | ManagementAndGeneralAmt |
| Fundraising | $6,522 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,488 | TotalAmt |
| Program Services | $316,504 | ProgramServicesAmt |
| Management And General | $59,574 | ManagementAndGeneralAmt |
| Fundraising | $410 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,168,341 | TotalAmt |
| Program Services | $1,056,673 | ProgramServicesAmt |
| Management And General | $110,191 | ManagementAndGeneralAmt |
| Fundraising | $1,477 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,311 | TotalAmt |
| Program Services | $320,451 | ProgramServicesAmt |
| Management And General | $58,132 | ManagementAndGeneralAmt |
| Fundraising | $728 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,753 | TotalAmt |
| Management And General | $155,753 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,222 | TotalAmt |
| Management And General | $67,222 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,209 | TotalAmt |
| Management And General | $144,209 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,763,594 | TotalAmt |
| Program Services | $1,522,650 | ProgramServicesAmt |
| Management And General | $240,944 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,505 | TotalAmt |
| Program Services | $44,159 | ProgramServicesAmt |
| Management And General | $51,346 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,983 | TotalAmt |
| Program Services | $67,372 | ProgramServicesAmt |
| Management And General | $99,611 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,849 | TotalAmt |
| Program Services | $189,348 | ProgramServicesAmt |
| Management And General | $112,501 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,082 | TotalAmt |
| Program Services | $87,964 | ProgramServicesAmt |
| Management And General | $49,118 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,732 | TotalAmt |
| Program Services | $74,114 | ProgramServicesAmt |
| Management And General | $15,618 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,047,037 | TotalAmt |
| Program Services | $1,012,327 | ProgramServicesAmt |
| Management And General | $34,710 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,258,698 | TotalAmt |
| Program Services | $1,943,931 | ProgramServicesAmt |
| Management And General | $314,767 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,548 | TotalAmt |
| Management And General | $68,548 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EQUIPMENT | $265,974 | $257,887 | $8,087 |
| STUDENT MEALS | $191,407 | $191,407 | |
| SPECIAL EVENTS | $155,829 | $88,105 | $67,724 |
| EDUCATIONAL SUPPLIES | $82,816 | $82,816 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,862 | TotalAmt |
| Program Services | $163,245 | ProgramServicesAmt |
| Management And General | $38,624 | ManagementAndGeneralAmt |
| Fundraising | $3,993 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,688,226 | TotalAmt |
| Program Services | $11,940,168 | ProgramServicesAmt |
| Management And General | $2,733,586 | ManagementAndGeneralAmt |
| Fundraising | $14,472 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,595,137 | BOYAmt |
| EOY | $2,015,514 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $518,578 | BOYAmt |
| EOY | $1,413,486 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,258 | BOYAmt |
| EOY | $13,585 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,298 | BOYAmt |
| EOY | $265,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $69,859,717 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,356,226 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,268,183 | BOYAmt |
| EOY | $43,503,491 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,060,993 | BOYAmt |
| EOY | $38,884,063 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,708,579 | BOYAmt |
| EOY | $18,955,029 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $558,111,586 | BOYAmt |
| EOY | $552,687,559 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,572,612 | BOYAmt |
| EOY | $657,738,540 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,359,656 | BOYAmt |
| EOY | $1,189,231 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,400,000 | BOYAmt |
| EOY | $59,100,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,847 | BOYAmt |
| EOY | $28,047 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,559 | BOYAmt |
| EOY | $110,382 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,001,062 | BOYAmt |
| EOY | $60,427,660 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,571,550 | BOYAmt |
| EOY | $597,310,880 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,571,550 | BOYAmt |
| EOY | $597,310,880 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,572,612 | BOYAmt |
| EOY | $657,738,540 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,789,300 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$631,339 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$5,418,631 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,762,290 | OtherCostOrOtherBasisAmt |
| Book Value | $4,762,290 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,594,210 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,250,840 | DepreciationAmt |
| Book Value | $32,343,370 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,946,155 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,948,646 | DepreciationAmt |
| Book Value | $2,997,509 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,557,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,156,740 | DepreciationAmt |
| Book Value | $3,400,322 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,503,491 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| UNAMORTIZED BOND ISSUE COSTS | $87,048 |
| INTEREST IN NET ASSETS OF ICS SUPPORT ORGANIZATION | $552,576,842 |
| INTERCOMPANY RECEIVABLES | $23,669 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $552,687,559 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RENTAL DEPOSITS | $4,549 |
| OTHER LIABILITIES | $73,375 |
| ACCRUED INTEREST | $32,458 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $110,382 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,300,671 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$631,339 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$5,418,631 | OtherRevenueAmt |
| Revenue Not Reported | -$6,049,970 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,350,641 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $144,209 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$17,324 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $126,885 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,477,526 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,561,341 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $17,324 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,324 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,544,017 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $144,209 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $144,209 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,688,226 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ICS FOLLOWS ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. ICS IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. ICS HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDING JUNE 30, 2017, 2018, 2019, AND 2020 ARE STILL OPEN TO AUDIT FOR FEDERAL OR STATE PURPOSES. ICS HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF ICS SUPPORT ORGANIZATION -5,418,631. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RAFFLE EXPENSES RECLASSED TO OFFSET REVENUE -4,182. RENTAL EXPENSES RECLASSED TO OFFSET REVENUE -13,142. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RAFFLE EXPENSES RECLASSED TO OFFSET REVENUE 4,182. RENTAL EXPENSES RECLASSED TO OFFSET REVENUE 13,142. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ICS HAS CONTINUED TO PUBLISH ITS RACIALLY NONDISCRIMINATORY POLICY IN A PRESS RELEASE PUBLISHED ANNUALLY DURING ITS REGISTRATION PERIOD IN THE MILWAUKEE JOURNAL SENTINEL. |
| SCHEDULE E, PART I, LINE 6 | ICS RECEIVES GRANT INCOME FROM: -WI DEPT OF PUBLIC INSTRUCTION GRANT FUNDS USED TO PROVIDE FRESH FRUIT AND VEGETABLE SNACKS TO STUDENTS $13,822. -WI DEPT OF PUBLIC INSTRUCTION FREE AND REDUCED PRICE MEAL REIMBURSEMENT FOR BREAKFASTS AND LUNCHES SERVED $221,953. -WI DEPT OF PUBLIC INSTRUCTION EQUIPMENT GRANT FUNDS USED TO PURCHASE KITCHEN EQUIPMENT FOR STUDENT MEAL SERVICE $7,388. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $5,138,946 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $5,138,946 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $5,138,946 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| FORM 990, SCHEDULE F, PART IV: | ICS INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, ICS'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621, 8865. TO THE EXTENT THAT ICS IS REQUIRED TO COMPLETE ONE OF THESE FOREIGN FORMS, IT HAS BEEN FILED WITH ICS' ANNUAL FORM 990-T. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (11 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| HIGH SCHOOL TUITION | 22 | $200,691 | |||
| GIFT CARDS FOR FOOD FOR FAMILIES IN NEED | 280 | $7,000 | |||
| GIFT CARDS FOR CLOTHING FOR FAMILIES IN NEED | 141 | $3,600 | |||
| HOUSEHOLD GOODS FOR FAMILIES IN NEED | 135 | $970 | COST | VARIOUS HOUSEHOLD GOODS | |
| SHELTER FOR FAMILIES IN NEED | 2 | $770 | COST | SHELTER | |
| GIFT CARDS FOR GAS FOR FAMILIES IN NEED | 8 | $160 | |||
| SCHOOL SUPPLIES FOR FAMILIES IN NEED | 182 | $339 | COST | SCHOOL SUPPLIES | |
| GIFTS FOR FAMILIES IN NEED | 158 | $4,675 | COST | GIFTS | |
| TRANSPORTATION FOR FAMILIES IN NEED | 1 | $36 | COST | BUS PASS | |
| CLOTHING FOR FAMILIES IN NEED | 10 | $88 | COST | CLOTHING | |
| EYEWEAR FOR FAMILIES IN NEED | 1 | $180 | COST |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ICS PROVIDES HIGH SCHOOL TUITION ASSISTANCE TO FORMER STUDENTS OF ICS. ALL AMOUNTS PROVIDED FOR TUITION ARE PAID DIRECTLY TO THE STUDENTS' RESPECTIVE SCHOOLS AND ARE NOT PROVIDED TO THE RECIPIENT FOR DISCRETIONARY SPENDING. IN THIS REGARD, ICS IS NOT REQUIRED TO MONITOR THE USE OF ITS FUNDS. ICS PROVIDES FINANCIAL AND OTHER ASSISTANCE TO LOW-INCOME INDIVIDUALS, INCLUDING FOOD, CLOTHING, AND GIFT CARDS FOR PURCHASE OF NECESSITIES. ICS DOES NOT REQUIRE MONITORING OF THESE GIFTS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN HEALTH & EDUC FACILITIES AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 391337855 | BondIssuerEIN |
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2015-12-01 | BondIssuedDt |
| Issue Price | $63,000,000 | IssuePriceAmt |
| Purpose | RE-FINANCE TWO SERIES OF BONDS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | Yes (1) | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,900,000 | RetiredAmt |
| Total Proceeds | $63,000,000 | TotalProceedsAmt |
| Other Spent Proceeds | $63,000,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, LINE A, COLUMN (F): | FormAndLineReferenceDesc |
| Explanation | THE PROCEEDS OF THE BONDS WERE USED TO CURRENTLY REFUND THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS (ICS), SERIES 2006 (THE "2006 BONDS") AND THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REFUNDING REVENUE BONDS (ICS), SERIES 2007 (THE "2007 BONDS"). THE 2006 BONDS, WHICH WERE ISSUED ON OCTOBER 5, 2006, WERE USED TO FINANCE THE CONSTRUCTION OF ICS'S EDUCATIONAL FACILITIES AND RELATED EXPENSES, AS WELL AS PAY DEBT SERVICE ON THE 2006 BONDS. THE 2007 BONDS, WHICH WERE ISSUED ON JUNE 28, 2007, WERE USED TO CURRENTLY REFUND THE CITY OF FRANKLIN, WISCONSIN ADJUSTABLE RATE DEMAND REDEVELOPMENT REVENUE BONDS, SERIES 2002 (ICS) AND FINANCE WORKING CAPITAL. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUBJECT TO FERPA LAWS | PersonNm |
| Relationship With Org | SON OF BOARD DIRECTOR AND TREASURER JUSTIN THUNDERCLOUD | RelationshipWithOrgTxt |
| Cash Grant | $11,000 | CashGrantAmt |
| Type Of Assistance | HIGH SCHOOL SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | HIGH SCHOOL TUITION | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | ICS'S FORM 990 INCLUDING REQUIRED SCHEDULES IS DISTRIBUTED TO EACH BOARD DIRECTOR ELECTRONICALLY FOR REVIEW PRIOR TO A MONTHLY MEETING HELD BEFORE THE REQUIRED FILING DATE. ICS'S FINAL FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL BOARD DIRECTORS AFTER THE FILING DATE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ICS'S CONFLICT OF INTEREST POLICY REQUIRES EACH INDIVIDUAL TO REVIEW THE POLICY AND COMPLETE A DISCLOSURE STATEMENT ON AN ANNUAL BASIS. IN ADDITION, EACH INDIVIDUAL IS REQUIRED THROUGHOUT THE YEAR TO MAKE DISCLOSURES BEFORE THE BOARD CONSIDERS A MATTER IN WHICH THE INDIVIDUAL MAY HAVE A CONFLICT OF INTEREST. FOLLOWING AN INDIVIDUAL'S DISCLOSURE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, SHALL DETERMINE THE PROPER COURSE OF ACTION TO ADDRESS THE CONFLICT OF INTEREST. THE PROPER COURSE OF ACTION GENERALLY SHALL INCLUDE ABSTENTION FROM ANY FUTURE VOTE ON THE MATTER BY THE INDIVIDUAL WITH THE CONFLICT. ADDITIONALLY, THE INDIVIDUAL WILL PROVIDE ANY INFORMATION REQUESTED BY THE BOARD OF DIRECTORS WITH RESPECT TO THE CONFLICT OF INTEREST, MAY BE ASKED TO LEAVE THE ROOM DURING ANY FUTURE DISCUSSIONS AND VOTES OF THE MATTER, AND SHALL ABSTAIN FROM ANY VOTE. DISCOVERY OF POTENTIAL AND ACTUAL CONFLICTS AFTER A TRANSACTION HAS OCCURRED WILL BE REPORTED TO THE BOARD OF DIRECTORS TO DETERMINE THE PROPER MANNER IN WHICH TO ADDRESS ANY POTENTIAL OR ACTUAL CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR ICS'S CFO AND HEAD OF SCHOOL WAS ESTABLISHED AFTER SEARCHES AND EXAMINATION OF OTHER COMPARABLE POSITIONS. THE BOARD'S DELIBERATION AND DECISIONS WERE APPROVED AND DOCUMENTED CONTEMPORANEOUSLY. A COMPENSATION STUDY WAS CONDUCTED FOR ICS'S BOARD OF DIRECTORS IN WHICH DATA WAS COLLECTED FROM MULTIPLE SOURCES, INCLUDING INTERNAL REVENUE SERVICE FORM 990 FOR A GROUP OF TAX EXEMPT OPERATING ORGANIZATIONS, PUBLICLY AVAILABLE DATA FROM PROXY INFORMATION STATEMENTS, AND CONSIDERATION GIVEN REGARDING SIMILARITIES IN SCOPE AND SCALE, SERVICES, TIME COMMITMENTS, STAKEHOLDERS AND PROFESSIONAL TRAINING AND EXPERIENCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ICS MAKES ITS FORM 990, FORM 1023, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE ORGANIZATION'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE THE ORGANIZATION'S WEBSITE AT WWW.ICS-EDU.ORG. |
| FORM 990, PART VII | EX OFFICIO BOARD MEMBER, DIANE AMOUR, RECEIVED $45,604 IN COMPENSATION FROM ICS FOR SERVICES RENDERED AS A BOARD OF DIRECTORS MEMBER OF ICS AND THE ICS SUPPORT ORGANIZATION. THE ALLOCATION OF BOARD FEES IS AS FOLLOWS: $41,604 FOR SERVICES RENDERED TO ICS. $4,000 FOR SERVICES RENDERED TO ICS SUPPORT ORGANIZATION, INC. |
| FORM 990, PART IX, LINE 11G | BUS SERVICE: PROGRAM SERVICE EXPENSES 1,126,066. TOTAL EXPENSES 1,126,066. TEMP HELP: PROGRAM SERVICE EXPENSES 86,379. MANAGEMENT AND GENERAL EXPENSES 23,867. TOTAL EXPENSES 110,246. PERFORMER/SPEAKER: PROGRAM SERVICE EXPENSES 32,729. TOTAL EXPENSES 32,729. FREIGHT/DELIVERY SERVICE: PROGRAM SERVICE EXPENSES 6. MANAGEMENT AND GENERAL EXPENSES 76. TOTAL EXPENSES 82. OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 254,448. MANAGEMENT AND GENERAL EXPENSES 180,690. TOTAL EXPENSES 435,138. TESTING: PROGRAM SERVICE EXPENSES 8,745. TOTAL EXPENSES 8,745. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 14,187. MANAGEMENT AND GENERAL EXPENSES 12,763. TOTAL EXPENSES 26,950. ADVERTISING: MANAGEMENT AND GENERAL EXPENSES 10,519. TOTAL EXPENSES 10,519. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 90. MANAGEMENT AND GENERAL EXPENSES 13,029. TOTAL EXPENSES 13,119. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF ICS SUPPORT ORGANIZATION -5,418,631. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ICS SUPPORT ORGANIZATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10405 W ST MARTINS ROAD | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53132 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273167963 | EIN |
| Primary Activities | SUPPORT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12D, III-O | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ICS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ICS SUPPORT ORGANIZATION INC | ||
| C | $18,610,000 | COST |
| ICS SUPPORT ORGANIZATION INC | ||
| E | $59,100,000 | COST |
| ICS SUPPORT ORGANIZATION INC | ||
| L | $73,371 | COST |
| ICS SUPPORT ORGANIZATION INC | ||
| N | $21,129 | COST |