2024-05-13T13:55:40-05:00 2023-06-30 411489071 SMITH SCHAFER AND ASSOC LTD 2575 COMMERCE DRIVE NW SUITE 200 ROCHESTER MN 55901 990 2022-07-01 411945936 RIVERWAY LEARNING COMMUNITY RIVE 5074746120 1200 STORRS POND ROAD WINONA MN 55987 KEVIN KRIEG SCHOOL DIRECTOR 5074746120 2024-05-13 1 KEVIN KRIEG 999009999 1 ANDREW FORLITI P01961862 5072883277 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KEVIN KRIEG 1200 STORRS POND ROAD WINONA MN 55987 2530490 0 X WWW.RIVERWAYLEARNINGCOMMUNITY.ORG X 1999 MN RIVERWAY LEARNING COMMUNITY IS COMMITTED TO THE FOUNDATION OF A MORE HOPEFUL AND ENLIGHTENED FUTURE BY THE DEVELOPMENT OF AN ENVIRONMENT THAT NURTURES THE GROWTH OF MIND, BODY, AND SPIRIT, BOTH AS INDIVIDUALS AND AS MEMBERS OF THE LARGER COMMUNITY. THE ORGANIZATION WILL PROMOTE THE SIMULTANEOUS INDEPENDENCE AND INTERDEPENDENCE OF ALL THINGS. 6 2 56 15 0 0 2051678 2418901 9783 18849 -107466 -23407 9461 86926 1963456 2501269 0 0 0 0 1304124 1346584 0 0 0 556664 720154 1860788 2066738 102668 434531 1808228 3112522 1775384 2645147 32844 467375 X RIVERWAY LEARNING COMMUNITY IS COMMITTED TO THE FOUNDATION OF A MORE HOPEFUL AND ENLIGHTENED FUTURE BY THE DEVELOPMENT OF AN ENVIRONMENT THAT NURTURES THE GROWTH OF MIND, BODY AND SPIRIT, BOTH AS INDIVIDUALS AND AS MEMBERS OF THE LARGER COMMUNITY. (CONTINUED ON SCHEDULE O) THE ORGANIZATION WILL PROMOTE THE SIMULTANEOUS INDEPENDENCE AND INTERDEPENDENCE OF ALL THINGS. 0 0 1670970 76554 CHARTER SCHOOL ACTIVITIES TO IMPROVE PUPIL LEARNING, TO INCREASE LEARNING OPPORTUNITIES FOR PUPILS, AND TO REQUIRE THE MEASUREMENT OF LEARNING OUTCOMES WHILE CREATING DIFFERENT AND INNOVATIVE FORMS OF MEASURING LEARNING OUTCOMES. 1670970 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 56 1 0 0 0 0 0 0 0 0 0 0 X 6 2 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X KEVIN KRIEG 5074746120 1200 STORRS POND ROAD WINONA MN 55987 MARY KATE FRANKLIN TREASURER 40.00 X X 42825 0 0 DANA MERKEL SECRETARY 40.00 X X 44743 0 0 JANINE STANTON PRIMARY LEADER OF TEACHING 40.00 X X 52638 0 0 CHRISTOPHER PERKINS CHAIR 5.00 X X 0 0 0 MICHAEL KNUDSON DIRECTOR 3.00 X 0 0 0 KEVIN KRIEG SCHOOL DIRECTOR 33.00 X 74966 0 0 215172 0 0 0 0 0 0 0 2418901 2418901 FOOD SERVICE REVENUE 611710 15519 15519 INSTRUCTIONAL SERVICES 611710 2445 2445 COMMUNITY SERVICES REV 611710 885 885 18849 5814 5814 29221 -29221 -29221 -29221 INSURANCE RECOVERY 900099 46000 46000 OTHER INCOME 900099 40926 40926 86926 2501269 76554 0 5814 215172 173998 41174 954598 771934 182664 15659 15659 74338 45894 28444 86817 69347 17470 7500 7500 298 298 1673 1673 20706 20706 47827 46545 1282 146213 140380 5833 15088 15088 22645 16394 6251 177930 177930 28918 28918 SUPPLIES 153656 139383 14273 DUES AND SUBSCRIPTIONS 53276 4618 48658 CONTRACTED SERVICES 34842 30661 4181 EQUIPMENT / CONSTRUCTIO 9582 9582 2066738 1670970 395768 0 760806 764166 328587 564324 4015 3775 22699 13891 459905 144296 167323 315609 524798 1450757 1808228 3112522 136834 118450 12462 2812 1626088 2523885 1775384 2645147 X 0 0 167323 315609 -134479 151766 32844 467375 1808228 3112522 434531 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 105976 6185 99791 353929 138111 215818 315609 DEFERRED OUTFLOWS OF RESOURCES 490603 RIGHT TO USE ASSET 960154 1450757 DEFERRED INFLOWS OF RESOURCES 164447 COMPENSATED ABSENCES PAYABLE 61097 PENSION PAYABLE 1299465 LEASE PAYABLE 998876 2523885 2501269 0 2501269 0 2501269 2066738 0 2066738 0 2066738 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOL BROCHURE, ON THE WEB SITE, AND LISTED WITHIN EMPLOYMENT ADS AND NEWSPAPER ARTICLES. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION'S RIGHT TO RECEIVE FINANCIAL AID OR ASSISTANCE HAS NEVER BEEN REVOKED OR SUSPENDED. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THREE MEMBERSHIP DESIGNATIONS: 1) ENROLLEE MEMBERS, 2) EMPLOYEE MEMBERS, AND 3) COMMUNITY MEMBERS. ENROLLMENT OF A CHILD IN THE SCHOOL SHALL QUALIFY THE PARENT(S) OR LEGAL GUARDIAN(S) OF SUCH CHILD FOR MEMBERSHIP DURING THE CHILD'S ENROLLMENT. PAID ENROLLMENT BY THE ORGANIZATION SHALL QUALIFY THE EMPLOYEE FOR MEMBERSHIP DURING THE TERM OF THEIR EMPLOYMENT. SERVICE OF 20 HOURS OF VOLUNTEER WORK FOR THE ORGANIZATION SHALL QUALIFY A PERSON AS A "COMMUNITY MEMBER" IN THE YEAR OF SERVICE. ALL DESIGNATIONS SHALL BE WITHIN ONE CLASS OF VOTING MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A AT EACH ANNUAL MEETING, EVERY FAMILY OF EACH STUDENT, EACH EMPLOYEE, AND EACH COMMUNITY MEMBER SHALL BE ENTITLED TO ONE VOTE. THE MEMBERS OF THE ORGANIZATION HAVE THE AUTHORITY TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE SCHOOL DIRECTOR AND THE ENTIRE BOARD OF DIRECTORS DURING A MEETING PRIOR TO SUBMITTING THE RETURN TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY COMPLETE A SURVEY RELATED TO BUSINESS RELATIONSHIPS AND FAMILY MEMBERS THAT COULD, OR DO, CREATE A CONFLICT OF INTEREST. THESE ARE SUMMARIZED AND FILED ALONG WITH BOARD MEETING MINUTES. CONFLICTS OF INTEREST ARE DETERMINED BY A REVIEW OF THE POTENTIAL CONFLICTS BY THE SCHOOL DIRECTOR AND THE BOARD OF DIRECTORS. IF A CONFLICT EXISTS, THEN THE CONFLICTED BOARD MEMBER OR KEY EMPLOYEE IS EXCLUDED FROM DISCUSSIONS AND VOTES RELATED TO ANY POTENTIAL OR EXISTING RELATIONSHIPS INVOLVING THE CONFLICT OF INTEREST. IF IT IS DETERMINED THAT CONFLICT OF INTEREST WAS INTENTIONALLY HIDDEN BY A BOARD MEMBER, THEN THE SITUATION WOULD BE INVESTIGATED AND THE BOARD MEMBER COULD BE SUSPENDED AND SUBJECT TO DISMISSAL. ADDITIONALLY, THE REMAINING BOARD MEMBERS AND KEY EMPLOYEES WILL REVIEW, FOR FAIRNESS, ALL PAST TRANSACTIONS INVOLVING THE CONFLICT OF INTERESTS. IF A TRANSACTION APPEARS TO LACK ARMS-LENGTH, EITHER TO THE DETRIMENT OF THE ORGANIZATION, OR TO THE UNFAIR ADVANTAGE OF THE BOARD MEMBER, THEN ALL LEGAL REMEDIES WILL BE CONSIDERED. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS USED TO SET THE CHARTER SCHOOL DIRECTOR'S ANNUAL SALARY IS BASED ON PERFORMANCE AND COMPARABLE CHARTER SCHOOL LEADERSHIP COMPENSATION. THIS PROCESS IS PERFORMED EACH SPRING BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND BOARD MEETING MINUTES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.