2019-07-11T14:13:42-05:00 2018-08-31 362658780 MUELLER & CO LLP 1707 N RANDALL RD STE 200 ELGIN IL 60123 990 2017-09-01 202059533 NORTHERN KANE EDUCATIONAL CORP NORT 8474645300 900 WESTER BOULEVARD PINGREE GROVE IL 60140 SYLVIA J POLLETTA SR VICE-PRESIDENT/CEO 8474645300 2019-07-11 1 BETH ULBRICH P01439597 8478888600 2019-07-11 74.115.53.5 2019-07-11 14:13:32 CD P D43B27B23529A58490306F7592001A74D7BB10E5 D43B27B23529A58490306F7592001A74D7BB10E5 2017 2019-02-21 02:37:17Z SYLVIA J POLLETTA 900 WESTER BOULEVARD PINGREE GROVE IL 60140 9253734 0 X N/A X 2004 IL TO PROVIDE A HIGH ACHIEVEMENT LEARNING ENVIRONMENT 8 7 54 360 0 0 148731 132498 8704956 8504993 17825 132632 307252 442557 9178764 9212680 0 0 0 0 1280113 1514123 0 0 0 7720874 9091198 9000987 10605321 177777 -1392641 16903098 25961046 17107698 27658774 -204600 -1697728 X TO PROVIDE A HIGH ACHIEVEMENT LEARNING ENVIRONMENT WHILE ADDRESSING FINANCIAL, SPACE AND EDUCATIONAL DELIVERY ISSUES WITHIN A LARGE SCHOOL DISTRICT. 0 0 7996805 8200489 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 KINDERGARTEN THROUGH TWELFTH GRADE. DURING THE 2018 SCHOOL YEAR, APPROXIMATELY 820 STUDENTS WERE ENROLLED. 460613 262548 CAMBRIDGE LAKES PRESCHOOL OFFERS TUITION-BASED PRESCHOOL FOR 3 AND 4 YEAR OLDS USING HIGH SCOPE METHODS IN COLLABORATION WITH PRESCHOOL FOR ALL, A STATE INITIATIVE. FAMILIES THAT QUALIFY RECEIVE PRESCHOOL PARTICIPATION AT NO COST. THE CHILDREN LEARN FROM ILLINOIS CERTIFIED EARLY CHILDHOOD TEACHERS. DURING THE 2018 SCHOOL YEAR, APPROXIMATELY 66 STUDENTS ENROLLED. 261592 243522 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 2018 SCHOOL YEAR WAS OVER 1,610 PARTICIPANTS. 62818 37705 EXPENSES FOR MUSIC LESSONS AND CAMPS PROVIDED TO STUDENTS 62818 37705 8781828 1 1 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 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 83 0 1 54 1 0 0 0 0 0 0 0 0 X 8 7 1 1 0 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 AND DIRECTOR 5.00 X 0 0 0 KRISTIN BRUNSTING DIRECTOR 5.10 X 0 0 0 JIM BASSETT DIRECTOR 3.00 X 0 0 0 TIM LOVERSKY DIRECTOR 2.50 X 0 0 0 JENNIFER MANISCALCO DIRECTOR 3.50 X 0 0 0 MICHAEL LAMBERT DIRECTOR 5.00 X 0 0 0 TATYANA BESSONOV DIRECTOR 4.00 X 0 0 0 SYLVIA J POLLETTA CEO/SVP CORP ADMIN AND DIRECTOR 54.00 X 102212 0 0 MARG BOGNER CFO/TREASURER, EX-OFFICIO DIRECTOR 53.70 X 82956 0 0 SHELLEY NACKE EX-OFFICIO DIRECTOR 3.00 X 0 0 0 DR DAVID SCARPINO BOARD MEMBER, EX-OFFICIO DIRECTOR 4.00 X 0 0 0 LILA HERAS BOARD SECRETARY 40.10 X 0 0 0 LARRY FUHRER CEO AND DIRECTOR 40.00 X X 160013 0 0 LARRY CORNETT VP OF SCHOOLS/DIRECTOR OF OPERATIONS, EX-OFFICIO D 50.00 X X 72132 0 0 LESLIE LAMARCA DIRECTOR 2.00 X 0 0 0 417313 0 0 2 0 1 0 LINCOLN EDUCATORS COOPERATIVE 3831 MCCOY DR 109 AURORA IL 60504 PROVIDE LICENSED ADMINISTRATORS AND EDUC 3668625 CONNECTIONS EDUCATION 1001 FLEET STREET 5TH FLOOR BALTIMORE MD 21202 ONLINE COURSE CURRICULUM 243342 COMMUNITY THERAPY CORP 333 W IRVING PARK ROAD STE 206 ROSELLE IL 60172 SPEECH & OCCUPATIONAL THERAPY 162941 PRESIDENTIAL SERVICES LTD 3831 MCCOY DR 109 AURORA IL 60504 MANAGEMENT AND CONSULTING SERVICES 160013 IMAGE ONE FACILITY SOLUTIONS INC 3601 ALGONQUIN ROAD STE 100 ROLLING MEADOWS IL 60008 FACILITY CLEANING SERVICES 132656 5 129288 3210 2850 132498 CHARTER SCHOOL TUITION 900099 7707415 7707415 SCHOOL'S OUT PROGRAM 900099 243522 243522 REGISTRATION FEES 900099 165315 165315 PRESCHOOL TUITION 900099 133260 133260 LUNCH FEES 900099 127902 127902 127579 127579 8504993 57832 57832 74800 74800 665 0 665 665 665 75716 41054 34662 34662 SPECIAL EDUCATION REIM 900099 393755 393755 MISCELLANEOUS INCOME 900099 10500 10500 OTHER REVENUE 900099 2975 2975 407230 9212680 8912223 0 167959 X 266400 157055 109345 1141879 610601 531278 6515 1712 4803 99329 56142 43187 93458 93458 372336 372336 48600 48600 4642746 4494164 148582 12196 10548 1648 112157 62066 50091 78286 71510 6776 430036 373238 56798 54373 54373 1403396 1313146 90250 1186837 1172389 14448 90019 90019 MISCELLANEOUS 198062 198062 FIELDTRIP, SPORTS & EVE 146616 146616 EDUCATIONAL MATERIALS 116476 116476 LUNCH 97632 94735 2897 7972 7972 10605321 8781828 1823493 0 722365 766120 3268323 12645663 188546 114613 128513 109830 20879566 8586849 12586622 12292717 8729 32103 16903098 25961046 776955 791994 231398 2223864 14575377 24283254 1261008 262960 359662 17107698 27658774 X -204600 -1697728 -204600 -1697728 16903098 25961046 X -1392641 -99587 -900 X X 0 1 X 1 0 X 1860000 1860000 15841047 6242514 9598533 105515 105515 2395974 1933192 462782 677030 411143 265887 12292717 ACCRUED INTEREST 359662 359662 X 9154147 -99587 41054 -58533 9212680 0 9212680 10646375 41054 41054 10605321 0 10605321 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 2014, 2015, AND 2016 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, 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISING EVENTS 41,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISING EVENTS 41,054. 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 STATE BOARD OF EDUCATION AWARDED ONE GRANT TO NORTHERN KANE IN THE AMOUNT OF $129,288. X 1 APEX FUN RUN 1240 SARASOTA DR PINGREE GROVE IL 60140 DAILY LEADERSHIP ACTIVITIES AND FUN RUN ON LAST DAY 1 33599 15244 18355 33599 15244 18355 IL FUN FAIR 14873 14873 973 100 514 1572 APEX FUN RUN 33599 33599 15244 16 27244 27244 2124 20527 75716 75716 973 100 2638 37343 41054 34662 X X 0 0 0 0 0 0 0 0 0 LARRY FUHRER CEO AND DIRECTOR 160013 0 0 0 0 0 0 0 0 0 160013 0 0 0 A VILLAGE OF PINGREE GROVE 361188432 72342PAA8 2007-01-23 10565000 TO CONSTRUCT SCHOOL BUILDINGS 0 0 0 B VILLAGE OF PINGREE GROVE 361188432 72342PAC4 2011-07-06 6400000 TO CONSTRUCT AND FURNISH SCHOOL BUILDINGS 1 0 0 C UPPER ILLINOIS RIVER VALLEY DEVELOPMENT AUTHORITY A BONDS 363904948 91588XAA4 2017-12-14 18440000 REFUND VOPG 2006 BONDS AND VOPG 2011 BONDS, REFINANCE OTHER INDEBTEDNESS 0 0 0 D UPPER ILLINOIS RIVER VALLEY DEVELOPMENT AUTHORITY B BONDS 363904948 91588XAE6 2017-12-14 310000 REFUND VOPG 2006 BONDS AND VOPG 2011 BONDS, REFINANCE OTHER INDEBTEDNESS 0 0 0 A 9025000 10565000 147635 10417365 0 0 1 1 B 5890000 6400000 217 6434475 84177 6315606 0 0 1 1 C 18440000 1210180 224028 754675 254728 1 1 0 1 D 310000 20345 94736 36908 1 1 1 1 LINCOLN EDUCATOR'S COOPERATIVE LTD CONTROLLED BY LARRY FUHRER WHO WAS FORMERLY THE CEO OF NKEC 3434676 LICENSED EDUCATIONAL PERSONNEL LEASING AGREEMENT THROUGH JULY 2018. 0 PRESIDENTIAL SERVICES LTD A NONPROFIT CORPORATION CONTROLLED BY LARRY FUHRER WHO WAS FORMERLY THE CEO OF NKEC 160013 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 HAS ENTERED INTO AN AGREEMENT WITH NKEC TO PROVIDE NKEC WITH MANAGEMENT AND CONSULTING SERVICES. 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 INCLUDES 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 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 DECISIONS 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 IS 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 IX, LINE 11G MANAGEMENT SERVICES - CONTRACT PERSONNNEL: PROGRAM SERVICE EXPENSES 3,837,916. MANAGEMENT AND GENERAL EXPENSES 140,210. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,978,126. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 656,248. MANAGEMENT AND GENERAL EXPENSES 8,372. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 664,620. FORM 990, PART XI, LINE 9: NET ASSETS RELEASED FROM RESTRICTIONS -900. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.