TY 2013 Form 990 Schedule O

efile Public Visual Render ObjectId: 201500299349300610 - Submission: 2015-01-29 TIN: 41-1816092

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

THE WORLD LEARNER SCHOOL OF CHASKA

Employer identification number

41-1816092

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	ALL SCHOOL EMPLOYEES AND PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS ARE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	PARENTS/GUARDIANS OF STUDENTS AND SCHOOL EMPLOYEES ARE ELIGIBLE TO VOTE FOR BOARD MEMBERS AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 8B	COMMITTEES HAVE NO AUTHORITY TO ACT ON BEHALF OF THE BOARD. MEETINGS OR COMMITTEE ACITIVITY IS PRESENTED TO THE BOARD AT THE BOARD'S MONTHLY MEETING.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS DISTRIBUTED TO THE SCHOOL DIRECTOR FOR REVIEW WHO PRESENTS TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	EVERY MEMBER OF THE BOARD OF DIRECTORS WILL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS TO BE MADE BY THE SCHOOL BOARD. ANY SCHOOL BOARD MEMBER WHO HAS AN ACTUAL OR POTENTIAL CONFLICT SHALL NOTIFY THE SCHOOL BOARD OF SUCH CONFLICT IMMEDIATELY. THE SCHOOL BOARD MEMBER SHALL THEREAFTER COOPERATE WITH THE SCHOOL BOARD AS NECESSARY FOR THE SCHOOL BOARD TO MAKE ITS DETERMINATION.
FORM 990, PART VI, SECTION B, LINE 15A	THE SCHOOL'S BOARD OF DIRECTORS ESTABLISHED A SALARY SCHEDULE THROUGH A COMPARISON REVIEW OF OTHER EQUIVALENT SIZED SCHOOLS AND COMPLEXITY. THE SALARY SCHEDULE WAS ESTABLISHED IN FISCAL YEAR 2011 AND A BI-ANNUAL REVIEW IS PERFORMED WITH AN INFLATIONARY INDEX.
FORM 990, PART VI, SECTION C, LINE 19	THE SCHOOL MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE ON ITS WEBSITE. THE SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 18,343. MANAGEMENT AND GENERAL EXPENSES 57,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,341. OTHER PROGRAM RELATED SERVICE FEES: PROGRAM SERVICE EXPENSES 164,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,224.
FORM 990, PART XII, LINE 1: EXPLANATION OF ACCOUNTING METHOD:	THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

ALL SCHOOL EMPLOYEES AND PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS ARE MEMBERS.

FORM 990, PART VI, SECTION A, LINE 7A

PARENTS/GUARDIANS OF STUDENTS AND SCHOOL EMPLOYEES ARE ELIGIBLE TO VOTE FOR BOARD MEMBERS AT THE ANNUAL MEETING.

FORM 990, PART VI, SECTION A, LINE 8B

COMMITTEES HAVE NO AUTHORITY TO ACT ON BEHALF OF THE BOARD. MEETINGS OR COMMITTEE ACITIVITY IS PRESENTED TO THE BOARD AT THE BOARD'S MONTHLY MEETING.

FORM 990, PART VI, SECTION B, LINE 11

THE FORM 990 IS DISTRIBUTED TO THE SCHOOL DIRECTOR FOR REVIEW WHO PRESENTS TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

EVERY MEMBER OF THE BOARD OF DIRECTORS WILL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS TO BE MADE BY THE SCHOOL BOARD. ANY SCHOOL BOARD MEMBER WHO HAS AN ACTUAL OR POTENTIAL CONFLICT SHALL NOTIFY THE SCHOOL BOARD OF SUCH CONFLICT IMMEDIATELY. THE SCHOOL BOARD MEMBER SHALL THEREAFTER COOPERATE WITH THE SCHOOL BOARD AS NECESSARY FOR THE SCHOOL BOARD TO MAKE ITS DETERMINATION.

FORM 990, PART VI, SECTION B, LINE 15A

THE SCHOOL'S BOARD OF DIRECTORS ESTABLISHED A SALARY SCHEDULE THROUGH A COMPARISON REVIEW OF OTHER EQUIVALENT SIZED SCHOOLS AND COMPLEXITY. THE SALARY SCHEDULE WAS ESTABLISHED IN FISCAL YEAR 2011 AND A BI-ANNUAL REVIEW IS PERFORMED WITH AN INFLATIONARY INDEX.

FORM 990, PART VI, SECTION C, LINE 19

THE SCHOOL MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE ON ITS WEBSITE. THE SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.

FORM 990, PART IX, LINE 11G

CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 18,343. MANAGEMENT AND GENERAL EXPENSES 57,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,341. OTHER PROGRAM RELATED SERVICE FEES: PROGRAM SERVICE EXPENSES 164,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,224.

FORM 990, PART XII, LINE 1: EXPLANATION OF ACCOUNTING METHOD:

THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

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