Civic Intelligence

Mountain Sage Community School

EIN 27-4313751 • 501(c)3 • Fort Collins, CO

Profile

Cultivating the creative mind. Mountain sage community school offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning. Each child will be empowered to cultivate meaningful connections to their intellectual, physical, emotional, social and creative capacities in healthy, safe and beautiful learning environments. Through a supportive community of peers, parents and teachers, each child will become a confident, self-directed and engaged learner, invested in his/her own education.

2310 East Prospect Road Ste AFort Collins, CO 80525

www.mountainsage.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.82x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.94x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

28th percentile

$0

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

5th percentile

-26%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

46th percentile

5.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Down

$5,561,102

Down $4,491,818 (-45%) from 2023

Liabilities

Down

$4,582,801

Down $4,783,704 (-51%) from 2023

Net Assets

Up

$978,301

Up $291,886 (+43%) from 2023

Revenue

Up

$4,857,142

Up $484,751 (+11%) from 2023

Expenses

Up

$4,515,930

Up $283,444 (+6.7%) from 2023

Net Income

Up

$341,212

Up $201,307 (+144%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2016: $373,814Liabilities 2016: $99,735Net Assets 2016: $274,0792016Assets 2017: $392,802Liabilities 2017: $114,277Net Assets 2017: $278,5252017Assets 2018: $471,012Liabilities 2018: $116,863Net Assets 2018: $354,1492018Assets 2019: $768,586Liabilities 2019: $127,319Net Assets 2019: $641,2672019Assets 2021: $995,056Liabilities 2021: $209,196Net Assets 2021: $785,8602021Assets 2022: $9,865,077Liabilities 2022: $200,250Net Assets 2022: $9,664,8272022Assets 2023: $10,052,920Liabilities 2023: $9,366,505Net Assets 2023: $686,4152023Assets 2025: $5,561,102Liabilities 2025: $4,582,801Net Assets 2025: $978,3012025

Highlighted filing

2025

Assets$5,561,102
Liabilities$4,582,801
Net Assets$978,301

Operations Trend

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

$15M$10M$5.0M$0Revenue 2016: $1,791,840Expenses 2016: $1,751,448Net Income 2016: $40,3922016Revenue 2017: $2,002,780Expenses 2017: $1,998,334Net Income 2017: $4,4462017Revenue 2018: $2,114,924Expenses 2018: $2,039,300Net Income 2018: $75,6242018Revenue 2019: $2,754,899Expenses 2019: $2,467,781Net Income 2019: $287,1182019Revenue 2021: $3,156,378Expenses 2021: $3,123,441Net Income 2021: $32,9372021Revenue 2022: $12,466,561Expenses 2022: $7,328,210Net Income 2022: $5,138,3512022Revenue 2023: $4,372,391Expenses 2023: $4,232,486Net Income 2023: $139,9052023Revenue 2025: $4,857,142Expenses 2025: $4,515,930Net Income 2025: $341,2122025

Highlighted filing

2025

Revenue$4,857,142
Expenses$4,515,930
Net Income$341,212

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$4,857,142
Mission and Program Overview

Mission

Cultivating the creative mind. Mountain sage community school offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning. Each child will be empowered to cultivate meaningful connections to their intellectual, physical, emotional, social and creative capacities in healthy, safe and beautiful learning environments. Through a supportive community of peers, parents and teachers, each child will become a confident, self-directed and engaged learner, invested in his/her own education.

Mountain sage community school offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,696,637$3,545,164▼ $151,473
Cash and Non-Interest-Bearing Accounts$1,489,867$1,951,137▲ $461,270
Accounts Receivable$33,492$15,787▼ $17,705
Total Assets$5,252,677$5,561,102▲ $308,425
Other Assets Total$32,681$49,014▲ $16,333
Liabilities
Tax Exempt Bond Liabilities$4,216,863$4,202,210▼ $14,653
Other Liabilities$331,825$336,771▲ $4,946
Accounts Payable and Accrued Expenses$68,970$33,006▼ $35,964
Mortgage Notes Payable Secured by Investment Property$10,599$10,814▲ $215
Deferred Revenue$4,248--
Total Liabilities$4,632,505$4,582,801▼ $49,704
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$175,632$772,902▲ $597,270
Net Assets With Donor Restrictions$444,540$205,399▼ $239,141
Total Net Assets Fund Balance$620,172$978,301▲ $358,129
Total Liabilities and Net Assets / Fund Balance$5,252,677$5,561,102▲ $308,425

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,531,545$445,949-
Equipment$13,619$43,581-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark GuttropfPresident and Treasurer
Lica MazzettoVice President
Mackenzie MushelDirector
Susan EganDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$267,858
Program Service Revenue
$4,560,979
Investment Income
$28,305
Other Revenue
$0
Change in Net Assets
$341,212

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,857,142
Total Revenue per Audited Statements
$4,857,142
Total Revenue per Form 990
$4,857,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,018,862
Other Expenses$1,497,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,196,196$115,589-$2,311,785
Occupancy$625,107--$625,107
Pension Plan Contributions$478,858$25,203-$504,061
Other Employee Benefits$147,099$7,742-$154,841
Depreciation Depletion$153,953--$153,953
All Other Expenses$107,348--$107,348
Fees for Services Accounting-$102,170-$102,170
Payroll Taxes$45,766$2,409-$48,175
Office Expenses$21,578$21,578-$43,156
Information Technology$17,245$17,245-$34,490
Other Expenses$22,732$12,789-$22,732
Advertising$9,702--$9,702
Fees for Services Legal-$4,505-$4,505
Total Functional Expenses$4,196,913$319,017$0$4,515,930

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,515,930
Total Expenses per Audited Statements$4,515,930
Total Expenses per Form 990$4,515,930
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 Salariesbenefits$236,177
Accrued Interest$100,594

Bond Issues

BondIssuerIssuedIssue PricePurpose
AColorado Educ Cultural Fac2022-04-27$8,990,000BUILDING PURCHASE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$11,979,200---

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Trustees shall be appointed by a majority vote of all trustees then serving. Appointments are to a term of either two or three years, so as to stagger terms, and a trustee may be re-appointed for additional terms. A trustee shall serve until such trustees successor has been appointed and qualified, or until the trustees earlier death, resignation or removal. Expiration of a term shall impose on the board a duty to reappoint or replace the trustees, but shall not by operation or these bylaws remove the trustees. New appointments shall be made each calendar year, generally during a meeting in june, july, or august, as needed to fill vacancies. No decrease in the number of trustees will have the effect of shortening the term of any incumbent trustees.

Form 990 governing body review Part VI line 11

The 990 is reviewed by the board prior to filing.

Conflict of interest policy compliance Part VI line 12C

The organization reviews the policy each year. Throughout the year, they will ask if there are any possible conflicts with anything, and if there is, the board member will recuse themselves from voting on that issue.

Form 990 availability to public Part VI line 18

The form 990 is posted to the schools website and is available for the public to review.

Governing documents etc available to public Part VI line 19

Colorado law requires all schools to post the following information on the schools website: district adopted budget-including uniform budget summary current and prior two years, district financial audit current and prior two years, quarterly financial statements current and prior two years, salary schedules or policies current and prior two years, list of waivers received, individual school site financial information current and prior two years, and other district specific financial information. The school also posts its governing documents, form 990, and conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Mountain Sage Community School
EIN
27-4313751
In Care Of
% LIV HELMERICKS
Phone
9705685456
Address
2310 EAST PROSPECT ROAD STE A, FORT COLLINS, CO 80525

Signing Officer

Name
Liv Helmericks
Title
Executive Director
Phone
9705685456
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
72
Volunteers
265

Preparer

Firm
Emmons Accounting LLC
Address
7539 Triangle Drive, Fort Collins, CO 80525
Preparer
Angela Emmons
Phone
9703109319
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Form 990, part iii, line 1- organization mission cultivating the creative mind. Mountain sage community school offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning. Each child will be empowered to cultivate meaningful connections to their intellectual, physical,emotional, social and creative capacities in healthy, safe and beautiful learning environments. Through a supportive community of peers, parents, and teachers, each child will become a confident, self-directed and engaged leader, invested in his/her own education.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN SAGE COMMUNITY SCHOOL RECEIVES PER PUPIL REVENUE BASED ON A FULL TIME EQUIVALENT STUDENT AMOUNT. THE AMOUNT PER FTE IS DETERMINED EACH YEAR BY STATE LEGISLATURE. THE PER PUPIL REVENUE FOR THE 2024-2025 YEAR WAS APPROXIMATELY $10830.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES SHALL BE APPOINTED BY A MAJORITY VOTE OF ALL TRUSTEES THEN SERVING. APPOINTMENTS ARE TO A TERM OF EITHER TWO OR THREE YEARS, SO AS TO STAGGER TERMS, AND A TRUSTEE MAY BE RE-APPOINTED FOR ADDITIONAL TERMS. A TRUSTEE SHALL SERVE UNTIL SUCH TRUSTEES SUCCESSOR HAS BEEN APPOINTED AND QUALIFIED, OR UNTIL THE TRUSTEES EARLIER DEATH, RESIGNATION OR REMOVAL. EXPIRATION OF A TERM SHALL IMPOSE ON THE BOARD A DUTY TO REAPPOINT OR REPLACE THE TRUSTEES, BUT SHALL NOT BY OPERATION OR THESE BYLAWS REMOVE THE TRUSTEES. NEW APPOINTMENTS SHALL BE MADE EACH CALENDAR YEAR, GENERALLY DURING A MEETING IN JUNE, JULY, OR AUGUST, AS NEEDED TO FILL VACANCIES. NO DECREASE IN THE NUMBER OF TRUSTEES WILL HAVE THE EFFECT OF SHORTENING THE TERM OF ANY INCUMBENT TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS THE POLICY EACH YEAR. THROUGHOUT THE YEAR, THEY WILL ASK IF THERE ARE ANY POSSIBLE CONFLICTS WITH ANYTHING, AND IF THERE IS, THE BOARD MEMBER WILL RECUSE THEMSELVES FROM VOTING ON THAT ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS POSTED TO THE SCHOOLS WEBSITE AND IS AVAILABLE FOR THE PUBLIC TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COLORADO LAW REQUIRES ALL SCHOOLS TO POST THE FOLLOWING INFORMATION ON THE SCHOOLS WEBSITE: DISTRICT ADOPTED BUDGET-INCLUDING UNIFORM BUDGET SUMMARY CURRENT AND PRIOR TWO YEARS, DISTRICT FINANCIAL AUDIT CURRENT AND PRIOR TWO YEARS, QUARTERLY FINANCIAL STATEMENTS CURRENT AND PRIOR TWO YEARS, SALARY SCHEDULES OR POLICIES CURRENT AND PRIOR TWO YEARS, LIST OF WAIVERS RECEIVED, INDIVIDUAL SCHOOL SITE FINANCIAL INFORMATION CURRENT AND PRIOR TWO YEARS, AND OTHER DISTRICT SPECIFIC FINANCIAL INFORMATION. THE SCHOOL ALSO POSTS ITS GOVERNING DOCUMENTS, FORM 990, AND CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART III, LINE 1- ORGANIZATION MISSION CULTIVATING THE CREATIVE MIND. MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING. EACH CHILD WILL BE EMPOWERED TO CULTIVATE MEANINGFUL CONNECTIONS TO THEIR INTELLECTUAL, PHYSICAL,EMOTIONAL, SOCIAL AND CREATIVE CAPACITIES IN HEALTHY, SAFE AND BEAUTIFUL LEARNING ENVIRONMENTS. THROUGH A SUPPORTIVE COMMUNITY OF PEERS, PARENTS, AND TEACHERS, EACH CHILD WILL BECOME A CONFIDENT, SELF-DIRECTED AND ENGAGED LEADER, INVESTED IN HIS/HER OWN EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III response or note to any other line in Part III
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LIV HELMERICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09705685456
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN SAGE COMMUNITY SCHOOL
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ReturnHeader/Filer/EIN0274313751
ReturnHeader/Filer/InCareOfNm0% LIV HELMERICKS

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