2025-05-07T11:57:55-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-07-01 411653997 COTTER SCHOOLS COTT 5074535014 1115 W BROADWAY WINONA MN 55987 MARY EILEEN FITCH PRESIDENT 5074535014 2025-05-05 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2025-05-05 2023 2025-03-06 01:10:19Z MARY EILEEN FITCH 1115 W BROADWAY WINONA MN 55987 66928615 0 X WWW.COTTERSCHOOLS.ORG X 1989 MN PROVIDE SECONDARY EDUCATION FOR GRADES PREK-12 BY PROMOTING EXCELLENCE THROUGH PRAYER AND LEARNING. 15 15 371 391 0 0 17352779 56194121 5594480 8896381 540580 490284 344578 384725 23832417 65965511 840420 1262116 0 0 9459984 11013267 0 0 0 4358085 5076659 14658489 17352042 9173928 48613469 98897657 148557501 1637717 1942449 97259940 146615052 X TO PROVIDE A HIGH QUALITY, WELL-ROUNDED, FAITH-FILLED EDUCATION FOR GRADES PREK-12 INCLUDING LOCAL DOMESTIC AND INTERNATIONAL BOARDING STUDENTS. 1 0 10439441 1262116 8896381 COTTER PROVIDES STUDENTS (GRADES PREK-12) WITH MANY UNIQUE OPPORTUNITIES THAT ENHANCE THEIR EDUCATIONAL EXPERIENCE AND PREPARE THEM FOR LIFE. COTTER TEACHES YOUNG ADULTS HOW TO BECOME RESPONSIBLE, SUCCESSFUL, PRAYERFUL, AND WELL-ROUNDED ADULTS THROUGH RIGOROUS ACADEMIC COURSEWORK, SERVICE-LEARNING TRIPS, DAILY INTERACTION WITH STUDENTS FROM VARIOUS COUNTRIES, RELIGIOUS EDUCATION, ADVANCE PLACEMENT COURSES, AS WELL AS NUMEROUS CO-CURRICULAR ACTIVITIES. 987 STUDENTS ENROLLED. 10439441 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 29 0 371 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X JEFF APSE 5074535014 1115 W BROADWAY WINONA MN 55987 AMY DONNENWERTH CHAIR 1.00 0.00 X X 0 0 0 BARRY MCRAITH TREASURER 1.00 0.00 X X 0 0 0 ERICA JEROWSKI VICE CHAIR 1.00 0.00 X X 0 0 0 DAWN GUZZO SECRETARY 1.00 0.00 X 0 0 0 MARY KIRK DIRECTOR 1.00 0.00 X 0 0 0 MEG KRINKE DIRECTOR 1.00 0.00 X 0 0 0 FR MARK MCNEA DIRECTOR 1.00 0.00 X 0 0 0 FR PAT ARENS DIRECTOR 1.00 0.00 X 0 0 0 CHRISTINA URIBE-NITTI DIRECTOR 1.00 0.00 X 0 0 0 KURT KNUESEL DIRECTOR 1.00 0.00 X 0 0 0 KEVIN GORMAN DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER MILLER DIRECTOR 1.00 0.00 X 0 0 0 ANN RENK DIRECTOR 1.00 0.00 X 0 0 0 FR RUSS SCEPANIAK DIRECTOR 1.00 0.00 X 0 0 0 MARY EILEEN FITCH PRESIDENT 50.00 0.00 X 166933 0 10347 MICHAEL SWENSON VICE PRESIDENT-ADVANCEMENT 50.00 0.00 X 140646 0 41566 JEFF APSE DIRECTOR OF FINANCE AND HUMAN RESOURCES 50.00 0.00 X 108983 0 6870 416562 0 58783 3 0 1 0 0 56194121 56194121 TUITION AND FEES 611110 5331524 5331524 OTHER SUPPORT REVENUE 611110 3149693 3149693 MSM TUITION AND FEES 900099 361781 361781 REIMBURSEMENT INCOME 900099 53383 53383 8896381 310324 310324 112195 0 112195 112195 112195 179960 0 179960 179960 179960 1219835 963104 256731 256731 MISCELLANEOUS INCOME 900099 15799 15799 15799 65965511 8896381 0 875009 1262116 1262116 486909 486909 8596448 3973558 4622890 545139 234216 310923 980425 551309 429116 404346 340179 64167 53844 53844 148057 148057 377301 159935 217366 44285 8501 35784 450896 316978 133918 656713 655107 1606 167079 145382 21697 65184 15475 49709 922279 922216 63 198841 198841 CAPITAL OUTLAY 869893 862113 7780 RESIDENT LIFE EXPENSES 508546 508546 REPAIRS AND MAINTENANCE 208103 208103 0 ACTIVITIES EXPENSE 172046 104660 67386 233592 171047 62545 17352042 10439441 6912601 0 9626960 10057337 679432 45100000 20105000 6632580 63941 1491841 1405797 46505 35088 7115 8202 62846558 4948556 17355636 57898002 17628637 57648866 328951 1335268 98897657 148557501 1021682 1262202 374917 419017 241118 261230 1637717 1942449 X 83574702 62524760 13685238 84090292 97259940 146615052 98897657 148557501 48613469 741643 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 70129220 6810 4170673 1729271 72577432 62613281 6525621 1854032 536450 327264 70129220 20766468 45000000 -2653187 500000 62613281 16658086 50000 4373382 315000 20766468 16488142 80592 249352 160000 16658086 0.00000 1.00000 0.00000 0 0 5568060 5568060 49817675 3326033 46491642 2707677 1622523 1085154 4753146 4753146 57898002 FUNDS HELD FOR OTHERS 261230 261230 X PART IV, LINE 2B: THE SCHOOL HOLDS FUNDS AS AN AGENT FOR STUDENT RELATED SCHOOL ORGANIZATIONS THAT ARE DISBURSED ONLY FOR THE BENEFIT OF AND UPON INSTRUCTION FROM THE ORGANIZATIONS. PART V, LINE 4: TO SUPPORT GRANTS FOR MAKING TUITION MORE AFFORDABLE AND PROGRAMMING ACCESSIBLE FOR ANY STUDENT THAT WANTS TO ATTEND COTTER, FOR POST SECONDARY SCHOLARSHIPS, FACILITY IMPROVEMENTS AND UPDATES, AND OTHER GENERAL OPERATING EXPENSES. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS A SCHOOL THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE SCHOOL HAS EVALUATED ITS TAX POSITIONS AND HAS DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023. 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 NONDISCRIMINATION POLICY IS PUBLICIZED IN THE EMPLOYEE HANDBOOK, WEBSITE, PRINTED BROCHURES, ETC. SCHEDULE E, PART I, LINE 6 COTTER SCHOOLS PARTICIPATES IN THE NATIONAL SCHOOL LUNCH PROGRAM. THE SCHOOLS RECEIVE STATE AND FEDERAL AID TO ASSIST IN PROVIDING FREE AND/OR REDUCED PRICE BREAKFAST AND LUNCH TO STUDENTS WHO QUALIFY PER STATE AND FEDERAL GUIDELINES. SCRIP 947820 947820 866684 AUCTION 140862 140862 1663 9688 2302 51150 12 131153 131153 7737 91583 1219835 1219835 1663 17425 2302 1009417 1030807 189028 1 TUITION ASSISTANCE 372 1262116 N/A N/A PART I, LINE 2: TUITION ASSISTANCE IS DETERMINED BY SCHOOL MANAGEMENT AND IS BASED ON FINANCIAL NEED. X X X 0 0 0 0 0 0 0 0 1 1 MICHAEL SWENSON VICE PRESIDENT-ADVANCEMENT 140646 0 0 0 0 0 8439 0 33127 0 182212 0 0 0 MARY EILEEN FITCH PRESIDENT 166933 0 0 0 0 0 10016 0 331 0 177280 0 0 0 PART I, LINE 3 SALARIES FOR EXECUTIVES, PRESIDENTS, SUPERINTENDENTS OF EDUCATIONAL ORGANIZATIONS AS WELL AS DATA FROM O-NET WERE COMPARED TO HELP DETERMINE COMPENSATION PACKAGE FOR THE YEAR FOR THE PRESIDENT. THE PRESIDENT HAS AN ANNUAL CONTRACT. THE PRESIDENT'S CONTRACT IS APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 8 SALARIES AND BENEFITS FOR THE PRESIDENT, VICE PRESIDENT OF ADVANCEMENT, AND DIRECTOR OF FINANCE AND HUMAN RESOURCES ARE DEFINED BY THEIR RESPECTIVE CONTRACTS. FORM 990, PART III, LINE 2 ST. MARY'S UNIVERSITY TRANSFERRED THE VALENCIA ARTS CENTER ASSET TO COTTER SCHOOLS. COTTER SCHOOLS SERVED AS A HOST FOR THE MINNESOTA CONSERVATORY FOR THE ARTS OFFERING COURSES WITHIN EACH CATEGORY OF FINE ARTS AND PERFORMING ARTS. TUITION WAS CHARGED FOR PARTICIPATION IN EACH COURSE. COTTER SCHOOLS ALSO OPENED TWO NEW FACILITIES. ST. LUKE HALL, THE ELEMENTARY SCHOOL OFFICIALLY OPENED IN AUGUST, 2023. ALL PROGRAMMING K-6 WAS OFFICIALLY MOVED TO THE COTTER CAMPUS. ST. NICHOLAS HALL, OUR NEW EARLY CHILDHOOD CENTER OPENED IN JUNE, 2024. EARLY CHILDHOOD PROGRAMMING WAS EXPANDED TO INCLUDE BOTH INFANT CARE AND AN ADDITIONAL MONTESSORI PROGRAM. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS BY RESOLUTION SHALL APPOINT AN EXECUTIVE COMMITTEE, THE COMPOSITION OF WHICH SHALL INCLUDE THE CHAIR OF THE BOARD, THE PRESIDENT/CEO OF THE CORPORATION, THE CHAIR OF EACH STANDING COMMITTEE, THE SECRETARY OF THE CORPORATION. THE EXECUTIVE COMMITTEE SHALL HAVE AND BE VESTED WITH ALL POWERS OF THE BOARD OF DIRECTORS, EXCEPT AS PROHIBITED BY LAW, AND SHALL HAVE THE POWER TO TRANSACT BUSINESS OF THE CORPORATION DURING THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED THAT ANY ACTION TAKEN SHALL NOT CONFLICT WITH THE ARTICLES OF INCORPORATION, BYLAWS OR POLICIES ESTABLISHED BY THE BOARD OF DIRECTORS, AND FURTHER PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL REFER ALL MATTERS BEYOND THE REGULAR COURSE OF THE CORPORATION'S BUSINESS TO THE BOARD OF DIRECTORS FOR ITS DECISION. THE ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED AT THE NEXT MEETING OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL ALSO BE RESPONSIBLE FOR SUBMITTING A SLATE OF NOMINEES FOR DIRECTORS TO THE BOARD OF DIRECTORS. THE CHAIR OF THE BOARD, OR HIS/HER DESIGNEE, SHALL PRESIDE AT ALL MEETINGS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE PROPOSED FINAL DRAFT OF FORM 990 WILL BE SHARED WITH BOTH THE OPERATIONAL VITALITY COMMITTEE AND COTTER BOARD OF DIRECTORS. THE BOARD OF DIRECTORS WILL BE ASKED TO TAKE ACTION APPROVING THE FINAL DRAFT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY SIGN A DISCLOSURE STATEMENT REGARDING ANY CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST THEY MAY HAVE. AN OFFICER OR DIRECTOR SHALL ABSTAIN FROM VOTING OR ATTEMPTING TO INFLUENCE THE VOTE ON ANY MATTER BEFORE THE BOARD OF DIRECTORS THAT PLACES HIM OR HER IN A CONFLICT OF INTEREST. EMPLOYEES ARE EXPECTED TO REPORT CONFLICTS OF INTEREST TO THEIR SUPERVISOR IMMEDIATELY UPON DISCOVERY OR SUSPICION OF THE CONFLICT. EACH SITUATION WILL BE REVIEWED ON ITS MERITS, AND THE EMPLOYEE WILL BE NOTIFIED OF DECISIONS MADE OR ACTIONS TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 SALARIES AND BENEFITS FOR OFFICERS AND ALL EMPLOYEES FOR THE ORGANIZATION ARE REVIEWED ANNUALLY. COMPARISON DATA IS COLLECTED FROM AREA SCHOOLS AND THROUGH O-NET ONLINE TO HELP DETERMINE HOW SALARIES AND BENEFITS COMPARE WITH OTHER EDUCATIONAL ORGANIZATIONS OF SIMILAR SIZE. THOSE COMPARISONS ARE USED TO HELP DETERMINE LEVELS OF COMPENSATION, AND ADJUSTMENTS TO LEVEL OF COMPENSATION ARE INCLUDED IN PROPOSED BUDGET PROPOSALS WHICH ARE BROUGHT FORWARD TO THE OPERATIONAL VITALITY COMMITTEE FOR REVIEW AND FOR FINAL APPROVAL BY THE BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR VIEWING AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. MAIN SQUARE MONTESSORI 123 W 4TH STREET WINONA MN 55987 224444444 PRE-K ALL DAY CHILD EXPERIENCE MN 383749 147147 COTTER SCHOOLS VISION 2020 EDUCATION FOUNDATION 1165 W BROADWAY STREET WINONA MN 55987 843015813 SUPPORT COTTER SCHOOLS MN 501(C)(3) LINE 12B, II N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0