Civic Intelligence

Marble Charter School

EIN 26-0317428 • 501(c)3 • Marble, CO

Profile

The marble charter school teaches a growth mindset in a unique and nurturing environment while exceeding state standards.

418 W Main StreetMarble, CO 81623

gunnisonschools.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.73x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

1.76x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

80th percentile

30%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-9.3%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

49th percentile

6.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,533,196

Up $338,661 (+11%) from 2024

Liabilities

Up

$1,781,990

Up $79,010 (+4.6%) from 2024

Net Assets

Up

$1,751,206

Up $259,651 (+17%) from 2024

Revenue

Up

$1,149,006

Up $120,051 (+12%) from 2024

Expenses

Down

$889,355

Down $233,013 (-21%) from 2024

Net Income

Up

$259,651

Up $353,064 (+378%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2020: $1,685,782Liabilities 2020: $1,565,864Net Assets 2020: $119,9182020Assets 2021: $1,872,433Liabilities 2021: $1,630,563Net Assets 2021: $241,8702021Assets 2022: $1,698,337Liabilities 2022: $1,246,900Net Assets 2022: $451,4372022Assets 2023: $2,876,577Liabilities 2023: $1,291,609Net Assets 2023: $1,584,9682023Assets 2024: $3,194,535Liabilities 2024: $1,702,980Net Assets 2024: $1,491,5552024Assets 2025: $3,533,196Liabilities 2025: $1,781,990Net Assets 2025: $1,751,2062025

Highlighted filing

2025

Assets$3,533,196
Liabilities$1,781,990
Net Assets$1,751,206

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $728,197Expenses 2020: $582,833Net Income 2020: $145,3642020Revenue 2021: $664,832Expenses 2021: $542,878Net Income 2021: $121,9542021Revenue 2022: $708,013Expenses 2022: $498,447Net Income 2022: $209,5662022Revenue 2023: $2,118,702Expenses 2023: $985,171Net Income 2023: $1,133,5312023Revenue 2024: $1,028,955Expenses 2024: $1,122,368Net Income 2024: -$93,4132024Revenue 2025: $1,149,006Expenses 2025: $889,355Net Income 2025: $259,6512025

Highlighted filing

2025

Revenue$1,149,006
Expenses$889,355
Net Income$259,651

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 5, 2026
Return Version
2024v5.5
Gross Receipts
$1,166,738
Mission and Program Overview

Mission

The marble charter school teaches a growth mindset in a unique and nurturing environment while exceeding state standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,288,142$1,732,273▲ $444,131
Cash and Non-Interest-Bearing Accounts$1,097,467$1,000,255▼ $97,212
Savings and Temporary Cash Investments$255,625$267,677▲ $12,052
Accounts Receivable$1,303$191,926▲ $190,623
Total Assets$3,194,535$3,533,196▲ $338,661
Other Assets Total$551,998$341,065▼ $210,933
Liabilities
Other Liabilities$1,686,471$1,479,615▼ $206,856
Accounts Payable and Accrued Expenses$16,509$302,375▲ $285,866
Total Liabilities$1,702,980$1,781,990▲ $79,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,458,305$1,711,956▲ $253,651
Net Assets With Donor Restrictions$33,250$39,250▲ $6,000
Total Net Assets Fund Balance$1,491,555$1,751,206▲ $259,651
Total Liabilities and Net Assets / Fund Balance$3,194,535$3,533,196▲ $338,661

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,694,528$792,370-
Equipment$37,745$43,521-
Other Assets Org$10,112--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert DurhamPresident
James KatzenbergerVice President
Bob DurhmanMember
Heather ShortMember
Sarah SchlichterMember
Blythe ChapmanSecretary
Sasha ParisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$955,803
Program Service Revenue
$56,477
Investment Income
$59,620
Other Revenue
$77,106
Change in Net Assets
$259,651

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,149,006
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,732
Total Revenue per Audited Statements
$1,166,738
Total Revenue per Form 990
$1,149,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$650,413
Other Expenses$192,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$466,762$26,469-$493,231
Pension Plan Contributions$147,680$2,482-$150,162
Benefits to Members$46,048--$46,048
Depreciation Depletion$37,649--$37,649
All Other Expenses$24,192--$24,192
Other Expenses$15,466$19,509-$15,466
Insurance-$12,868-$12,868
Fees for Services Accounting$12,050--$12,050
Office Expenses$756$6,731-$7,487
Payroll Taxes$6,468$552-$7,020
Fees for Services Legal-$195-$195
Total Functional Expenses$820,549$68,806$0$889,355

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$907,087
Expenses per Audited Statements$889,355
Total Expenses per Form 990$889,355
Expenses Not Reported on Form 990$17,732
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,838
Fundraising Direct Expenses$17,732
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lead King Loop Fundraiser$51,699$51,699$17,732$33,967
Miscellaneous$43,139$43,139-$43,139
Total Events$94,838$94,838$17,732$77,106
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,218,917
Deferred Inflow - Pension and Opeb$169,082
Accrued Payroll$48,400
Health Benefits$21,627
Arbitrage Liability$21,333
Payroll Withholdings$256
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
Yes
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 2

Rob durham and bob durham are related

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

NONE

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

Conflict of interest policy is monitored on each board agenda item, requiring disclosure before discussion or vote.

Form 990, Part VI, Section B, Line 15B

Salaries of all employees are within ranges of the charter's authorizing school district's salary schedules.

Form 990, Part VI, Section C, Line 19

Documents are made available through the website or by directly contacting the headmaster of the school at the school's address.

Filing and Contact Details

Filer

Filer Name
Marble Charter School
EIN
26-0317428
Phone
9709639550
Address
418 W MAIN STREET, MARBLE, CO 81623

Signing Officer

Name
Sam Richings-germain
Title
Head of School
Phone
9709639550
Signed
2026-03-05
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
Mcmahan and Associates
Address
PO BOX 5850, AVON, CO 81620
Preparer
Paul J Backes
Phone
9708458800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This policy has remained consistent.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses offsetting direct fundraising revenue 17,732.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses offsetting direct fundraising revenue 17,732.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOW - PENSION EXPERIENCE DIFFERENCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOW - PENSION CHANGE IN ACTUARIAL ASSUMPTIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEFERRED OUTFLOW - PENSION ACTUAL AND REPORTED CONTRIBUTIONS DIFFERENCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DEFERRED OUTFLOW - PENSION CONTRIBUTIONS AFTER MEASUREMENT DATE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4DEFERRED OUTFLOW - PENSION INVESTMENT RETURN DIFFERENCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5DEFERRED OUTFLOW - CHANGE IN PROPORTIONATE SHARE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6DEFERRED OUTFLOW - HEALTH BENEFITS
IRS990ScheduleD/OtherExpensesIncludedAmt017732
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2169082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt321627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41218917
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ARBITRAGE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOW - PENSION AND OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3HEALTH BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5PAYROLL WITHHOLDINGS
IRS990ScheduleD/OtherRevenueAmt017732
IRS990ScheduleD/RevenueNotReportedAmt017732
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01149006
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES OFFSETTING DIRECT FUNDRAISING REVENUE 17,732.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES OFFSETTING DIRECT FUNDRAISING REVENUE 17,732.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01732273
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0341065
IRS990ScheduleD/TotalExpensesPerForm990Amt0889355
IRS990ScheduleD/TotalLiabilityAmt01479615
IRS990ScheduleD/TotalRevenuePerForm990Amt01149006
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01166738
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0907087
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVED FEDERAL CHARTER SCHOOL GRANTS. THE SCHOOL ALSO RECEIVED PER PUPIL FUNDING FROM THE STATE OF COLORADO PAID THROUGH THE GUNNISON WATERSHED SCHOOL DISTRICT AND TRANSFERED TO MARBLE CHARTER SCHOOL
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017732
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LEAD KING LOOP FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MISCELLANEOUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt051699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt043139
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt094838
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt051699
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt043139
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt094838
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt077106
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017732
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017732
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROB DURHAM AND BOB DURHAM ARE RELATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY IS MONITORED ON EACH BOARD AGENDA ITEM, REQUIRING DISCLOSURE BEFORE DISCUSSION OR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES OF ALL EMPLOYEES ARE WITHIN RANGES OF THE CHARTER'S AUTHORIZING SCHOOL DISTRICT'S SALARY SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE THROUGH THE WEBSITE OR BY DIRECTLY CONTACTING THE HEADMASTER OF THE SCHOOL AT THE SCHOOL'S ADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS POLICY HAS REMAINED CONSISTENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03194535
IRS990/TotalAssetsEOYAmt03533196
IRS990/TotalAssetsGrp/BOYAmt03194535
IRS990/TotalAssetsGrp/EOYAmt03533196
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0955803
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068806
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0820549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0889355
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01702980
IRS990/TotalLiabilitiesEOYAmt01781990
IRS990/TotalLiabilitiesGrp/BOYAmt01702980
IRS990/TotalLiabilitiesGrp/EOYAmt01781990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01491555
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01751206
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt056477
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt056477
IRS990/TotalProgramServiceExpensesAmt0820549
IRS990/TotalProgramServiceRevenueAmt056477
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt077106
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116097
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01149006
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03194535
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03533196
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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