2021-05-10T14:18:17-05:00 2020-06-30 390859910 BAKER TILLY US LLP 777 E WISCONSIN AVENUE 32ND FLOOR MILWAUKEE WI 53202 990 2019-07-01 391154960 INDIAN COMMUNITY SCHOOL INC INDI 4145256100 10405 WEST ST MARTINS ROAD FRANKLIN WI 53132 JUSTIN THUNDERCLOUD TREASURER 4145256100 2021-05-10 1 TROY MARINE CPA P00187863 4147775500 2021-05-10 2019 2022-09-23 18:48:47Z CARMEN FLORES 10405 WEST ST MARTINS ROAD FRANKLIN WI 53132 24946638 0 X WWW.ICS-EDU.ORG X 1971 WI INDIAN COMMUNITY SCHOOL, INC. CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. 5 5 134 89 -31749 -31749 18665475 18916988 5256 1435 1770936 1424230 141856 134873 20583523 20477526 181844 220375 0 0 6691439 7269751 0 0 14472 7743881 7198100 14617164 14688226 5966359 5789300 659572612 657738540 62001062 60427660 597571550 597310880 INDIAN COMMUNITY SCHOOL, INC. ("ICS") CULTIVATES AN ENDURING CULTURAL IDENTITY AND CRITICAL THINKING BY WEAVING INDIGENOUS TEACHINGS WITH A DISTINGUISHED LEARNING ENVIRONMENT. 0 0 11459204 202556 1845 ACADEMIC PROGRAM - ICS IS A SCHOOL EDUCATING SOUTHEASTERN WISCONSIN INDIAN CHILDREN, GRADES 4K THROUGH 8TH GRADE. 480964 17819 -410 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. 11940168 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 74 0 1 134 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BRIAN LEIBL 4145256172 10405 WEST ST MARTINS ROAD FRANKLIN WI 53132 X JASON DROPIK HEAD OF SCHOOL 40.00 X 91946 0 32266 THOMAS OECHLER CHIEF FINANCIAL OFFICER (TO 08/2019) 40.00 X 89555 0 25220 BONNIE SCHARBER DIRECTOR OF HUMAN RESOURCES 40.00 X 82794 0 25654 CARMEN FLORES CHAIR 30.00 X X 46194 0 0 DIANE AMOUR SECRETARY 30.00 1.00 X X 45604 0 0 JUSTIN THUNDERCLOUD TREASURER 25.00 X X 35904 0 0 SOMMER DRAKE VICE CHAIR 29.00 X X 35004 0 0 CARRIE MCGHEE GLEBA BOARD MEMBER 26.00 X 34704 0 0 BRIAN LEIBL CHIEF FINANCIAL OFFICER (EFF. 02/2020) 40.00 X 0 0 0 461705 0 83140 0 0 0 0 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 BUS SERVICE 1369051 MICHAEL BEST & FRIEDRICH LLP PO BOX 88462 MILWAUKEE WI 53288 LEGAL SERVICES 146049 METRO SOUND & VIDEO INC 17028 W VICTOR ROAD NEW BERLIN WI 53151 CONSTRUCTION 124810 RIVERHEAD ENTERTAINMENT LLC 1704 LLANO STREET B316 SANTA FE NM 87505 FILM PRODUCTION 103495 4 18610000 245951 61037 4444 18916988 STUDENT COST REIMBURSEMENTS 611710 1214 1214 TRANSPORTATION REIMBURSEMENTS 611710 221 221 1435 1108426 -31749 1140175 38057 13142 24915 24915 24915 4767592 4447795 3993 319797 -3993 315804 315804 1075 4182 -3107 -3107 REIMBURSEMENT FROM AFFILIATE 900099 94500 94500 MISCELLANEOUS INCOME 900099 18565 18565 113065 20477526 1435 -31749 1590852 X 1866 1866 218509 218509 494966 119435 374189 1342 4850645 4181405 662718 6522 376488 316504 59574 410 1168341 1056673 110191 1477 379311 320451 58132 728 155753 155753 67222 67222 144209 144209 1763594 1522650 240944 95505 44159 51346 166983 67372 99611 301849 189348 112501 137082 87964 49118 89732 74114 15618 1047037 1012327 34710 2258698 1943931 314767 68548 68548 EQUIPMENT 265974 257887 8087 STUDENT MEALS 191407 191407 SPECIAL EVENTS 155829 88105 67724 EDUCATIONAL SUPPLIES 82816 82816 205862 163245 38624 3993 14688226 11940168 2733586 14472 1595137 2015514 518578 1413486 18258 13585 291298 265813 69859717 26356226 45268183 43503491 38060993 38884063 15708579 18955029 558111586 552687559 659572612 657738540 1359656 1189231 60400000 59100000 47847 28047 193559 110382 62001062 60427660 X 597571550 597310880 597571550 597310880 659572612 657738540 X 5789300 -631339 -5418631 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4762290 4762290 47594210 15250840 32343370 10946155 7948646 2997509 6557062 3156740 3400322 43503491 UNAMORTIZED BOND ISSUE COSTS 87048 INTEREST IN NET ASSETS OF ICS SUPPORT ORGANIZATION 552576842 INTERCOMPANY RECEIVABLES 23669 552687559 RENTAL DEPOSITS 4549 OTHER LIABILITIES 73375 ACCRUED INTEREST 32458 110382 X 14300671 -631339 -5418631 -6049970 20350641 144209 -17324 126885 20477526 14561341 17324 17324 14544017 144209 144209 14688226 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 5138946 0 0 0 0 0 0 5138946 0 5138946 1 0 1 0 0 0 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. 1 HIGH SCHOOL TUITION 22 200691 GIFT CARDS FOR FOOD FOR FAMILIES IN NEED 280 7000 GIFT CARDS FOR CLOTHING FOR FAMILIES IN NEED 141 3600 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 4675 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 PART I, LINE 2: 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. A WISCONSIN HEALTH & EDUC FACILITIES AUTHORITY 391337855 NONEAVAIL 2015-12-01 63000000 RE-FINANCE TWO SERIES OF BONDS 0 1 0 A 3900000 63000000 63000000 2007 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F): 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. SUBJECT TO FERPA LAWS SON OF BOARD DIRECTOR AND TREASURER JUSTIN THUNDERCLOUD 11000 HIGH SCHOOL SCHOLARSHIP HIGH SCHOOL TUITION 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. ICS SUPPORT ORGANIZATION INC 10405 W ST MARTINS ROAD FRANKLIN WI 53132 273167963 SUPPORT SERVICES WI 501(C)(3) LINE 12D, III-O ICS 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 ICS SUPPORT ORGANIZATION INC C 18610000 COST ICS SUPPORT ORGANIZATION INC E 59100000 COST ICS SUPPORT ORGANIZATION INC L 73371 COST ICS SUPPORT ORGANIZATION INC N 21129 COST