Civic Intelligence

Rcs Building Corporation

EIN 20-2862224 • 501(c)3 • Fort Collins, CO

Pub. 78 EligibleNTEE B19

Profile

To hold and manage property of ridgeview classical schools.

1800 South Lemay AvenueFort Collins, CO 80525

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$3,368,152

Down $213,343 (-6.0%) from 2024

Liabilities

Down

$4,198,750

Down $273,950 (-6.1%) from 2024

Net Assets

Up

-$830,598

Up $60,607 (+6.8%) from 2024

Operations

Revenue

Up

$491,929

Up $14,078 (+2.9%) from 2024

Expenses

Down

$419,116

Down $8,108 (-1.9%) from 2024

Net Income

Up

$72,813

Up $22,186 (+44%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2024: $3,581,495Liabilities 2024: $4,472,700Net Assets 2024: -$891,2052024Assets 2025: $3,368,152Liabilities 2025: $4,198,750Net Assets 2025: -$830,5982025

Highlighted filing

2025

Assets$3,368,152
Liabilities$4,198,750
Net Assets-$830,598
Open 2025 Filing

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2024: $477,851Expenses 2024: $427,224Net Income 2024: $50,6272024Revenue 2025: $491,929Expenses 2025: $419,116Net Income 2025: $72,8132025

Highlighted filing

2025

Revenue$491,929
Expenses$419,116
Net Income$72,813
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,368,152
Liabilities
$4,198,750
Net assets
-$830,598
Revenue
$491,929
Expenses
$419,116
Net income
$72,813
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.37$4.20$0.83$0.49$0.42$0.07
2024Detailed filing. Detailed filing data is available for this year.$3.58$4.47$0.89$0.48$0.43$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 27, 2026
Return Version
2024v5.5
Gross Receipts
$491,929
Mission and Program Overview

Mission

To hold and manage property of ridgeview classical schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,380,328$3,170,301▼ $210,027
Cash and Non-Interest-Bearing Accounts$201,167$197,851▼ $3,316
Rtn Earn Endowment Incm Other Fnds$88,460$59,331▼ $29,129
Pd in Cap Srpls Land Bldg Eqp Fund$-840,528$0▲ $840,528
Cap Stk Tr Prin Current Funds$-139,137$-889,929▼ $750,792
Total Assets$3,581,495$3,368,152▼ $213,343
Liabilities
Tax Exempt Bond Liabilities$4,325,942$4,025,117▼ $300,825
Other Liabilities$107,430$134,305▲ $26,875
Deferred Revenue$39,328$39,328→ $0
Total Liabilities$4,472,700$4,198,750▼ $273,950
Net Assets / Fund Balance
Total Net Assets Fund Balance$-891,205$-830,598▲ $60,607
Total Liabilities and Net Assets / Fund Balance$3,581,495$3,368,152▼ $213,343

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,135,278$4,165,541$6,300,819
Land$660,000-$660,000
Other Land Buildings$375,023-$375,023
Compensation and Service Providers

Employees

NameTitleOtherTotal
Domenic CarpineSecretary$101,726$101,726
Megan StantonDirector$70,535$70,535
Kristina MenonPresident$69,118$69,118

Board Members and Trustees

NameTitle
Andrew RankinDirector
Spencer NaumanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$486,595
Investment Income
$5,334
Other Revenue
$0
Change in Net Assets
$72,813

Audited Revenue Reconciliation

Revenue per Audited Statements
$491,929
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,961,488
Total Revenue per Audited Statements
$13,453,417
Total Revenue per Form 990
$491,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$419,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$210,027--$210,027
Interest$202,516--$202,516
Fees for Services Accounting-$6,573-$6,573
Total Functional Expenses$412,543$6,573$0$419,116

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,128,170
Expenses Not Reported on Form 990$11,919,081
Total Expenses per Form 990$419,116
Expenses Not Reported on Financial Statements$210,027
Other Expense Adjustments$210,027
Expenses per Audited Statements$209,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$73,506
Deferred Inflow of Resources - Gain on Bond Refunding$35,113
Due From Other Funds$25,686

Bond Issues

BondIssuerIssuedIssue PricePurpose
AColorado Educational and Cultural Facilities Authority2014-06-30$6,667,904Refund previously issued bonds used to construct educational facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,667,904$6,551,731$2,652,453$116,773

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The ridgeview classical schools board of directors shall appoint all members of the rcs building corporation board of directors. Each director shall hold office for a one-year term.”

Form 990, Part VI, Section A, Line 8B

“The elected board secretary keeps minutes for all board meetings. Those minutes are reviewed by the entire board at the following meeting and then voted into the permanent record. There are no committees appointed to act with board authority.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by the organization's public accounting firm based on information provided by management. Once a draft of the filing is available, the form 990 is reviewed by the president of the board of directors prior to filing. In addition, each member of the board is provided a copy of the return prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization maintains a policy manual that describes all of the school's policies, including the conflict of interest policy. At the beginning of each fiscal year, all board members are required to review the policies and sign that they intend to uphold those policies. We have not identified conflicts of interest among officers or directors and have thus not needed to impose any restrictions on person acting in those roles. Should a potential conflict arise, it is the responsibility of the board president to review the potential conflict. If a conflict is found, the interested party is unable to participate in votes regarding the conflict.”

Form 990, Part VI, Section C, Line 19

“All documents available to the public are available at the business office.”

Filing and Contact Details

Filer

Filer Name
Rcs Building Corporation
EIN
20-2862224
Phone
9704944620
Address
1800 SOUTH LEMAY AVENUE, FORT COLLINS, CO 80525

Signing Officer

Name
Kristina Menon
Title
President
Phone
9704944620
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristina Menon
Formed
2005
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Cliftonlarsonallen Llp
Address
5255 EAST WILLIAMS CIRCLE SUITE, 5000, TUCSON, AZ 85711
Preparer
Jonathan Wittmann
Phone
5207903500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1, Other Accounting Method

“The building corporation follows a modified accrual method of accounting as prescribed by the colorado 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.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rcs revenue reported separately on 990 12,961,488.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Long term debt amortization -3,453. Change in accrued interest payable -4,642. Principal payments on debt 300,825. Rcs expenses reported on separate 990 11,626,351.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Depreciation expense 210,027.”

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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ISSUER NAME: COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/03/2019
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0DATE REBATE COMPUTATION PERFORMED
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02014-06-30
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0NONEAVAIL
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt06667904
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUND PREVIOUSLY ISSUED BONDS USED TO CONSTRUCT EDUCATIONAL FACILITIES
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd01
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct00.01270
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct00.01270
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt06551731
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt02652453
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt06667904
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RIDGEVIEW CLASSICAL SCHOOLS BOARD OF DIRECTORS SHALL APPOINT ALL MEMBERS OF THE RCS BUILDING CORPORATION BOARD OF DIRECTORS. EACH DIRECTOR SHALL HOLD OFFICE FOR A ONE-YEAR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ELECTED BOARD SECRETARY KEEPS MINUTES FOR ALL BOARD MEETINGS. THOSE MINUTES ARE REVIEWED BY THE ENTIRE BOARD AT THE FOLLOWING MEETING AND THEN VOTED INTO THE PERMANENT RECORD. THERE ARE NO COMMITTEES APPOINTED TO ACT WITH BOARD AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. IN ADDITION, EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAINTAINS A POLICY MANUAL THAT DESCRIBES ALL OF THE SCHOOL'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT THE BEGINNING OF EACH FISCAL YEAR, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICIES AND SIGN THAT THEY INTEND TO UPHOLD THOSE POLICIES. WE HAVE NOT IDENTIFIED CONFLICTS OF INTEREST AMONG OFFICERS OR DIRECTORS AND HAVE THUS NOT NEEDED TO IMPOSE ANY RESTRICTIONS ON PERSON ACTING IN THOSE ROLES. SHOULD A POTENTIAL CONFLICT ARISE, IT IS THE RESPONSIBILITY OF THE BOARD PRESIDENT TO REVIEW THE POTENTIAL CONFLICT. IF A CONFLICT IS FOUND, THE INTERESTED PARTY IS UNABLE TO PARTICIPATE IN VOTES REGARDING THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS AVAILABLE TO THE PUBLIC ARE AVAILABLE AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BUILDING CORPORATION FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE COLORADO 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0RIDGEVIEW CLASSICAL SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RIDGEVIEW CLASSICAL SCHOOLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1RIDGEVIEW CLASSICAL SCHOOLS INSTITUTE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1264033640
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROMOTE EDUCATION REFORM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01800 SOUTH LEMAY AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11800 SOUTH LEMAY AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FORT COLLINS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FORT COLLINS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd180525
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
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IRS990/TotalAssetsGrp/EOYAmt03368152
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412543
IRS990/TotalFunctionalExpensesGrp/TotalAmt0419116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04472700
IRS990/TotalLiabilitiesEOYAmt04198750
IRS990/TotalLiabilitiesGrp/BOYAmt04472700
IRS990/TotalLiabilitiesGrp/EOYAmt04198750

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