Civic Intelligence

Rocky Mountain Student Media

EIN 26-2998141 • 501(c)3 • Fort Collins, CO

View Organization Page

Profile

Provide education and training to colorado state university (csu) students by providing print and broadcast media services.

1101 Center Ave Mall Rm 118Fort Collins, CO 80523

www.rockymountainstudentmedia.com

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$135,965

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$652,806

Down $133,914 (-17%) from 2024

Liabilities

Down

$121,167

Down $3,179 (-2.6%) from 2024

Net Assets

Down

$531,639

Down $130,735 (-20%) from 2024

Operations
Liabilities / Revenue53rd percentileNet Margin21st percentile

Revenue

Down

$1,333,498

Down $59,707 (-4.3%) from 2024

Expenses

Up

$1,474,154

Up $6,657 (+0.5%) from 2024

Net Income

Down

-$140,656

Down $66,364 (-89%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$1.0M$500K$0Assets 2012: $291,043Liabilities 2012: $59,056Net Assets 2012: $231,9872012Assets 2017: $543,884Liabilities 2017: $54,510Net Assets 2017: $489,3742017Assets 2019: $577,096Liabilities 2019: $85,583Net Assets 2019: $491,5132019Assets 2020: $659,054Liabilities 2020: $236,809Net Assets 2020: $422,2452020Assets 2021: $852,327Liabilities 2021: $252,245Net Assets 2021: $600,0822021Assets 2022: $813,108Liabilities 2022: $100,528Net Assets 2022: $712,5802022Assets 2023: $834,990Liabilities 2023: $104,488Net Assets 2023: $730,5022023Assets 2024: $786,720Liabilities 2024: $124,346Net Assets 2024: $662,3742024Assets 2025: $652,806Liabilities 2025: $121,167Net Assets 2025: $531,6392025

Highlighted filing

2025

Assets$652,806
Liabilities$121,167
Net Assets$531,639
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,188,0842012Revenue 2017: $1,165,128Expenses 2017: $1,088,056Net Income 2017: $77,0722017Revenue 2019: $1,170,851Expenses 2019: $1,132,055Net Income 2019: $38,7962019Revenue 2020: $1,068,583Expenses 2020: $1,138,108Net Income 2020: -$69,5252020Revenue 2021: $1,300,367Expenses 2021: $1,138,956Net Income 2021: $161,4112021Revenue 2022: $1,442,910Expenses 2022: $1,305,535Net Income 2022: $137,3752022Revenue 2023: $1,341,254Expenses 2023: $1,326,775Net Income 2023: $14,4792023Revenue 2024: $1,393,205Expenses 2024: $1,467,497Net Income 2024: -$74,2922024Revenue 2025: $1,333,498Expenses 2025: $1,474,154Net Income 2025: -$140,6562025

Highlighted filing

2025

Revenue$1,333,498
Expenses$1,474,154
Net Income-$140,656
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$652,806
Liabilities
$121,167
Net assets
$531,639
Revenue
$1,333,498
Expenses
$1,474,154
Net income
-$140,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.12$0.53$1.33$1.47$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.12$0.66$1.39$1.47$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.10$0.73$1.34$1.33$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.10$0.71$1.44$1.31$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.25$0.60$1.30$1.14$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.24$0.42$1.07$1.14$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.49$1.17$1.13$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.49$1.17$1.09$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.06$0.23$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 2, 2026
Return Version
2024v5.0
Gross Receipts
$1,333,498
Mission and Program Overview

Mission

Provide education and training to colorado state university (csu) students by providing print and broadcast media services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$448,691$338,988▼ $109,703
Investments in Publicly Traded Securities$157,659$171,796▲ $14,137
Cash and Non-Interest-Bearing Accounts$37,886$55,411▲ $17,525
Accounts Receivable$64,867$48,492▼ $16,375
Land, Buildings, and Equipment, Net$32,871$32,570▼ $301
Prepaid Expenses and Deferred Charges$9,740$4,956▼ $4,784
Total Assets$786,720$652,806▼ $133,914
Other Assets Total$35,006$593▼ $34,413
Liabilities
Accounts Payable and Accrued Expenses$123,521$119,426▼ $4,095
Deferred Revenue$825$1,741▲ $916
Total Liabilities$124,346$121,167▼ $3,179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$657,811$520,514▼ $137,297
Net Assets With Donor Restrictions$4,563$11,125▲ $6,562
Total Net Assets Fund Balance$662,374$531,639▼ $130,735
Total Liabilities and Net Assets / Fund Balance$786,720$652,806▼ $133,914

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,570$48,421$80,991
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter WaackPresident/ceFT$120,975$14,990$135,965
Quinn WierdsmaAdmin Office-$513-$513
Catherine StengelChair-$375-$375
Alex GrayTreasurer-$287-$287
Avery HeylmunVice Chair-$225-$225
Bailey KentPrior Vice C-$225-$225
Dylan Angel LainezDirector-$188-$188
Adrian GarciaDirector-$167-$167
Jillian CookAscsu Repres-$125-$125
Jolie TaylorPrior Direct-$125-$125
Joseph GodshallAscsu Repres-$125-$125
Jo CarrollDirector-$83-$83

Board Members and Trustees

NameTitle
Ana HolyDirector
Sienna GallegosDirector
Bryan SimpsonCommunity Re
Cara NethCommunity Re
Maxwell RuleCommunity Re
David WolfgangJmc Represen
Cody FreyLsc Represen
Mike EllisVP Student a
Revenue and Support

Revenue Composition

Contributions and Grants
$139,150
Program Service Revenue
$1,165,967
Investment Income
$28,381
Other Revenue
$0
All Other Contributions
$139,150
Change in Net Assets
$-140,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,333,498
Revenue Not Reported on Form 990
$9,921
Total Revenue per Audited Statements
$1,343,419
Total Revenue per Form 990
$1,333,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,062,448
Other Expenses$411,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,563$254,438-$792,001
Current Officers, Directors, Trustees, and Key Employees$61,339$65,099-$126,438
Other Employee Benefits$28,344$70,815-$99,159
Occupancy$60,343$38,328-$98,671
Office Expenses$82,474$2,156-$84,630
Payroll Taxes$22,500$22,350-$44,850
Information Technology$26,179$16,628-$42,807
Fees for Services Other$40,333$1,094-$41,427
Conferences and Meetings$19,515$14,594-$34,109
Fees for Services Accounting-$24,962-$24,962
Insurance-$18,746-$18,746
Travel$12,442$300-$12,742
Advertising$10,385$2,080-$12,465
Depreciation Depletion$11,550--$11,550
Other Expenses$1,969$2,030-$3,999
All Other Expenses$2,717$147-$2,864
Total Functional Expenses$930,430$543,724$0$1,474,154

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,474,154
Total Expenses per Audited Statements$1,474,154
Total Expenses per Form 990$1,474,154
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“After completion and president review, a copy of the form 990 is e-mailed to board members to review and comments are incorporated into the 990 before filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members are given the opportunity to review the conflict of interest policy bi-annually and regularly state any identified conflicts.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is determined by using competent survey information. The last review of compensation was done august 2024.”

Form 990, Page 6, Part VI, Line 15B

“Compensation is determined by using competent survey information. The last review of compensation was done in august 2024.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Student Media
EIN
26-2998141
Phone
9705381185
Address
1101 CENTER AVE MALL RM 118, FORT COLLINS, CO 80523

Signing Officer

Name
Linda Shapley
Title
Interim President
Phone
9705381185
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Shapley
Formed
2008
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
7
Employees
146
Volunteers
150

Preparer

Firm
Rlr Llp
Address
1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
Preparer
Joseph M Hoefler
Phone
9706925300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a nonprofit corporation and qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, no provision is made in these financial statements for income taxes. The organization has adopted the recognition requirements for uncertainty in income taxes as required by asc 740-10. The standard prescribes a comprehensive model for how an organization should recognize, measure, present and disclose in the financial statements uncertainty in income taxes of the organization. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating the organization's tax provisions and accruals, interpretations and tax planning strategies are considered. The organization believes their estimates are appropriate based on current facts and circumstances and have not recorded any reserves, or related accruals for interest and penalties for uncertainty in income taxes at june 30, 2025 and 2024.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8ASCSU REPRES
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASCSU REPRES
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRIOR DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12LSC REPRESEN
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt16COMMUNITY RE
IRS990/Form990PartVIISectionAGrp/TitleTxt17COMMUNITY RE
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROVIDED EDUCATIONAL MEDIA SERVICES FOR COLORADO STATE UNIVESRITY STUDENTS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 1C
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