2020-06-01T11:20:59-05:00 2019-08-31 362658780 MUELLER & CO LLP 1707 N RANDALL RD STE 200 ELGIN IL 60123 990 2018-09-01 202059533 NORTHERN KANE EDUCATIONAL CORP NORT 8474645300 900 WESTER BOULEVARD PINGREE GROVE IL 60140 SYLVIA J POLLETTA SR VICE-PRESIDENT/CEO 8474645300 2020-05-26 1 BETH ULBRICH P01439597 8478888600 2020-05-26 74.115.53.5 2020-05-26 13:45:55 CD P 22D00BDA25DB855FF41D1633752A4EB0055F95A6 DC14C5778D16AA68FBA7C56F6CA0FBC682DAB197 2018 2020-09-23 17:36:50Z SYLVIA J POLLETTA 900 WESTER BOULEVARD PINGREE GROVE IL 60140 10499760 0 X N/A X 2004 IL TO FACILITATE LIFELONG, HIGH ACHIEVEMENT LEARNING. CONTINUOUSLY ADDRESSING FINANCIAL, SPACE, AND EDUCATIONAL DELIVERY ISSUES WITHIN A LARGE SCHOOL DISTRICT. 8 7 134 400 0 0 132498 70 8504993 9720239 132632 178410 442557 540562 9212680 10439281 0 0 0 0 1514123 4902648 0 0 0 9091198 4565806 10605321 9468454 -1392641 970827 25961046 26504022 27658774 27041664 -1697728 -537642 TO PROVIDE A HIGH ACHIEVEMENT LEARNING ENVIRONMENT WHILE ADDRESSING FINANCIAL, SPACE AND EDUCATIONAL DELIVERY ISSUES WITHIN A LARGE SCHOOL DISTRICT. 0 0 7615702 9590704 CAMBRIDGE LAKES CHARTER SCHOOL PROVIDES DISTRICT 300 FAMILIES WITH AN ALTERNATIVE COMMUNITY SCHOOL CHOICE FOR STUDENTS IN KINDERGARTEN THROUGH EIGHTH GRADE AND THE CAMBRIDGE LAKES ACADEMY FOR STUDENTS IN KINDERGARDEN THROUGH TWELFTH GRADE. DURING THE 2019 SCHOOL YEAR, APPROXIMATELY 850 STUDENTS WERE ENROLLED. 467199 291597 CAMBRIDGE LAKES PRESCHOOL OFFERS TUITION-BASED PRESCHOOL FOR 3 AND 4 YEAR OLDS USING CORE KNOWLEDGE CURRICULUM WITH SOME UNDERLYING HIGH SCOPE METHODS. THE CHILDREN LEARN FROM ILLINOIS CERTIFIED EARLY CHILDHOOD TEACHERS. DURING THE 2019 SCHOOL YEAR, APPROXIMATELY 81 STUDENTS WERE ENROLLED. 279811 267635 SCHOOL'S OUT PROVIDES STUDENTS WITH LEARNING ENRICHMENT FOR CORE SUBJECTS AND OPPORTUNITIES TO EXPLORE ART, MUSIC, TECHNOLOGY, FITNESS AND SPORTS. SCHOOL'S OUT SUMMER FUN PROVIDES DAILY CAMP EXPERIENCES DURING THE SUMMER. SCHOOL'S OUT COMMUNITY FUN SERVES ADULTS AND FAMILIES. ENROLLMENT IN THE SCHOOL'S OUT PROGRAM FOR THE 2019 SCHOOL YEAR WAS OVER 1,650 PARTICIPANTS. 49642 36705 49642 36705 8412354 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 60 0 1 134 1 0 0 0 0 0 0 0 0 0 0 X 8 7 1 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8474645300 900 WESTER BOULEVARD PINGREE GROVE IL 60140 JULIE MAHAFFEY BOD CHAIR 2.00 X 0 0 0 KRISTIN BRUNSTING DIRECTOR 8.00 X 0 0 0 JIM BASSETT DIRECTOR 5.00 X 1125 0 0 JENNIFER MANISCALCO DIRECTOR 3.50 X 0 0 0 MICHAEL LAMBERT DIRECTOR 6.00 X 0 0 0 TATYANA BESSONOV DIRECTOR 6.00 X 0 0 0 NIKI KINKELAAR DIRECTOR 2.00 X 0 0 0 SHELLEY NACKE DIRECTOR 0.00 X 0 0 0 DR DAVID SCARPINO BOARD MEMBER 0.00 X 0 0 0 WILLIAM DORAN BOARD MEMBER 0.00 X 0 0 0 LILA HERAS SECRETARY 41.00 X 56170 0 0 TIM LOVERSKY DIRECTOR 0.00 X 0 0 0 SYLVIA J POLLETTA CEO 54.00 X 109536 0 0 MARG BOGNER CFO 53.00 X 91864 0 0 258695 0 0 1 0 0 0 LINCOLN EDUCATORS COOPERATIVE 3831 MCCOY DR 109 AURORA IL 60504 PROVIDE LICENSED ADMINISTRATORS AND EDUC 2173972 ABBEY PAVING & SEALCOATING CO INC 1949 COUNTY LINE ROAD AURORA IL 60502 ASPHALT PAVING COMPANY USED TO CONSTRUCT 549228 PRESIDENTIAL SERVICES LTD 3831 MCCOY DR 109 AURORA IL 60504 MANAGEMENT AND CONSULTING SERVICES 424940 BLUE CROSS BLUE SHIELD ILLINOIS PO BOX 7344 CHICAGO IL 60680 PROVIDER OF INSURANCE FOR EMPLOYERS 341820 CONNECTIONS EDUCATION 1001 FLEET STREET 5TH FLOOR BALTIMORE MD 21202 ONLINE COURSE CURRICULUM 230794 8 70 10 70 CHARTER SCHOOL TUITION 900099 8717337 8717337 PRESCHOOL TUITION 900099 291597 291597 SCHOOL'S OUT PROGRAM 900099 267635 267635 REGISTRATION FEES 900099 172709 172709 ALL OTHER PROGRAMS 900099 147116 147116 123845 123845 9720239 85174 85174 93236 93236 8400 0 8400 8400 8400 117239 60479 56760 56760 SPECIAL EDUCATION REIMBURSEMENT 900099 445007 445007 GRANT 900099 21395 21395 CONTRACT LIQUIDATION 900099 9000 9000 475402 10439281 10186641 0 252570 198500 173406 25094 4348750 3778457 570293 14653 4669 9984 340745 293365 47380 2295 2295 22330 22330 43300 43300 924927 910411 14516 6648 5360 1288 85084 10263 74821 76894 72955 3939 473896 436589 37307 22064 22064 1427562 1427562 905078 891533 13545 89338 89338 EDUCATIONAL MATERIALS 146279 146279 FIELDTRIP, SPORTS & EVE 142725 142725 LUNCH 118673 115637 3036 MISCELLANEOUS 77865 77865 848 848 9468454 8412354 1056100 0 766120 1128664 12645663 12450154 114613 495671 109830 293749 21463544 9358651 12292717 12104893 32103 30891 25961046 26504022 791994 386481 2223864 2340561 24283254 23960522 359662 354100 27658774 27041664 X -1697728 -559037 21395 -1697728 -537642 25961046 26504022 970827 189259 0 X X 0 1 X 1 0 X 1864500 1864500 16607157 6973346 9633811 105515 105515 2409316 1974111 435205 477056 411194 65862 12104893 ACCRUED INTEREST EXPENSE 354100 354100 X 10689019 189259 60479 249738 10439281 0 10439281 9528933 60479 60479 9468454 0 9468454 PART X, LINE 2: IN A LETTER DATED OCTOBER 2, 2006, THE INTERNAL REVENUE SERVICE DETERMINED THAT THE NONPROFIT CORPORATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE NONPROFIT CORPORATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THE NONPROFIT CORPORATION HAS EVALUATED ITS TAX POSITION TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE 2015, 2016, AND 2017 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE NONPROFIT CORPORATION IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF THE NONPROFIT CORPORATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITION HAS BEEN RECORDED FOR THE YEAR ENDED AUGUST 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISING EVENTS 60,479. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISING EVENTS 60,479. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY NOTED IN PAMPHLET. SCHEDULE E, PART I, LINE 6 THE ILLINOIS ARTS COUNCIL AGENCY AWARDED ONE GRANT TO NORTHERN KANE IN THE AMOUNT OF $21,395. 1 GET MOVIN' FUNDRAISING EXPERTS 4166 JACKSON BLVD WHITE LAKE MI 48383 DAILY LEADERSHIP ACTIVITIES THROUGHOUT THE WEEK, THEN A FUN 0 28328 747 27581 28328 747 27581 WORLD'S FINEST CHOCOLATE 45358 45358 1859 165 22247 GET MOVING 27581 27581 5515 4109 16 44300 44300 1759 1623 23202 117239 117239 9133 1788 49558 60479 56760 A VILLAGE OF PINGREE GROVE 361188432 72342PAC4 2011-07-06 6400000 TO CONSTRUCT AND FURNISH SCHOOL BUILDINGS 1 0 0 B UPPER ILLINOIS RIVER VALLEY DEVELOPMENT AUTHORITY B BONDS 363904948 91588XAA4 2017-12-14 18440000 TO REFUND VOPG 2006 BONDS & ADVANCE-REFUND VOPG 2011 BONDS, REFINANCE CERTAI 0 0 0 C UPPER ILLINOIS RIVER VALLEY DEVELOPMENT AUTHORITY B BONDS 363904948 91588XAE6 2017-12-14 310000 TO REFUND VOPG 2006 BONDS & ADVANCE-REFUND VOPG 2011 BONDS, REFINANCE CERTAI 0 0 0 A 140000 5890000 6400000 222 6361636 84177 6315601 2013 0 0 1 1 B 18440000 1210180 224028 1009403 2018 1 0 1 1 C 260000 310000 20345 94736 36908 2018 0 1 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: VILLAGE OF PINGREE GROVE DATE THE REBATE COMPUTATION WAS PERFORMED: 10/26/2016 LINCOLN EDUCATOR'S COOPERATIVE LTD CONTROLLED BY LARRY FUHRER WHO IS THE CEO OF NKEC 18280 LICENSED EDUCATIONAL PERSONNEL LEASING AGREEMENT 0 PRESIDENTIAL SERVICES LTD A NONPROFIT CORPORATION CONTROLLED BY LARRY FUHRER WHO IS THE CEO OF NKEC 8500 PROVIDES MANAGEMENT AND CONSULTING SERVICES TO NKEC. 0 FORM 990, PART VI, SECTION A, LINE 2 LARRY FUHRER IS THE FORMER CEO OF NKEC. HE IS THE FOUNDER, CEO, AND PRESIDENT OF PRESIDENTIAL SERVICES LTD., A NONPROFIT CORPORATION, WHICH HAD ENTERED INTO AN AGREEMENT WITH NKEC TO PROVIDE NKEC WITH MANAGEMENT AND CONSULTING SERVICES. AN AGREEMENT WAS SIGNED MARCH 18, 2018 TO SEPARATE FROM THE SERVICES PRESIDENTIAL SERVICES LTD. PROVIDED TO NKEC. LARRY FUHRER IS ON THE BOARD OF DIRECTORS FOR LINCOLN EDUCATOR'S COOPERATIVE LTD. LINCOLN EDUCATOR'S COOPERATIVE LTD. MET THE STAFFING NEEDS OF NKEC THROUGH JULY 2018, WHICH INCLUDED THE LICENSED ADMINISTRATION AND OTHER EDUCATIONAL PERSONNEL TO ENABLE THE SCHOOL TO OPERATE. LINCOLN EDUCATOR'S COOPERATIVE LTD. WAS ORGANIZED BY PRESIDENTIAL SERVICES LTD., A NONPROFIT CORPORATION, AND LARRY FUHRER IS A MEMBER OF THE PRESIDENTIAL SERVICES LTD. BOARD OF DIRECTORS. LINCOLN EDUCATOR'S COOPERATIVE LTD. IS OWNED IN ITS ENTIRETY BY PRESIDENTIAL SERVICES LTD., A NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 3 PRESIDENTIAL SERVICES, LTD. A NONPROFIT CORPORATION, HAD A CONTRACT TO CREATE AND DEVELOP CAMBRIDGE LAKES LEARNING CENTER AND THE SCHOOLS ON CAMPUS THROUGH MARCH 2018. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION MADE CHANGES TO THE BY-LAWS REGARDING HOW DIRECTORS ARE ELECTED. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS CAN ELECT VOTING DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MAKES GOVERNANCE DECISIONS FOR NORTHERN KANE, SYLVIA AND MARG MAKE OPERATIONAL DESCISIONS FOR NKEC, THE CHARTER SCHOOL, AND THE PRESCHOOL, AND THE MEMBERS ELECT CERTAIN BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B SYLVIA POLLETTA, CEO REVIEWS ALL SCHEDULES AFTER A DRAFT OF FORM 990 IS RECEIVED. IT WILL BE DISTRIBUTED TO THE BOARD FOR THEIR REVIEW, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS ARE COVERED UNDER THE POLICY. DIRECTORS AND OFFICERS HAVE BEEN INSTRUCTED FROM THE BEGINNING OF THE CORPORATION TO DISCLOSE AS THEY OCCUR ANY CONFLICTS OF INTEREST. THE BOARD MONITORS POTENTIAL CONFLICTS BETWEEN MEMBERS AND OTHER ENTITIES. NEW VENDORS OR TRANSACTIONS ARE SCREENED FOR POSSIBLE CONFLICTS. THE ROLES OF OFFICERS AND DIRECTORS IN OUTSIDE INTERESTS ARE ALSO MONITORED FOR POTENTIAL CONFLICT. AN INTERESTED PARTY CANNOT VOTE ON A TRANSACTION. THERE IS NO LIMIT TO THE AMOUNT OF A TRANSACTION, ALL ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE NKEC BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.