Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
990 • Fiscal year 2023 • EIN 27-4313751
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Up$10,052,920
Up $187,843 (+1.9%) from 2022
Net Assets
Down$686,415
Down $8,978,412 (-93%) from 2022
Liabilities
Up$9,366,505
Up $9,166,255 (+4577%) from 2022
Revenue
Down$4,372,391
Down $8,094,170 (-65%) from 2022
Expenses
Down$4,232,486
Down $3,095,724 (-42%) from 2022
Net Income
Down$139,905
Down $4,998,446 (-97%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $6,014,535 | $6,134,744 | ▲ $120,209 |
| Land, Buildings, and Equipment, Net | $3,709,913 | $3,694,121 | ▼ $15,792 |
| Accounts Receivable | $63,040 | $97,342 | ▲ $34,302 |
| Intangible Assets | $30,702 | - | - |
| Total Assets | $9,865,077 | $10,052,920 | ▲ $187,843 |
| Other Assets Total | $46,887 | $126,713 | ▲ $79,826 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $8,990,000 | $8,990,000 | → $0 |
| Other Liabilities | $146,966 | $331,865 | ▲ $184,899 |
| Accounts Payable and Accrued Expenses | $62,045 | $27,567 | ▼ $34,478 |
| Mortgage Notes Payable Secured by Investment Property | $31,453 | $12,825 | ▼ $18,628 |
| Deferred Revenue | $3,977 | $4,248 | ▲ $271 |
| Total Liabilities | $9,234,441 | $9,366,505 | ▲ $132,064 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $588,206 | $560,174 | ▼ $28,032 |
| Net Assets With Donor Restrictions | $42,430 | $126,241 | ▲ $83,811 |
| Total Net Assets Fund Balance | $630,636 | $686,415 | ▲ $55,779 |
| Total Liabilities and Net Assets / Fund Balance | $9,865,077 | $10,052,920 | ▲ $187,843 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,681,935 | $176,043 | - |
| Equipment | $12,186 | $37,750 | - |
| Other Assets Org | $110,128 | - | - |
| Name | Title |
|---|---|
| Bryan Kimbell | President |
| Jennifer Rault | Vice President |
| Chris West | Director |
| Mackenzie Mushell | Director |
| Sara Kathol | Director |
| Stephane Cosby | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,773,881 |
| Other Expenses | $1,458,605 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,972,802 | $103,832 | - | $2,076,634 |
| Occupancy | $819,403 | - | - | $819,403 |
| Pension Plan Contributions | $509,447 | $26,813 | - | $536,260 |
| Other Employee Benefits | $122,103 | $6,426 | - | $128,529 |
| Information Technology | $44,492 | $44,492 | - | $88,984 |
| All Other Expenses | $87,499 | - | - | $87,499 |
| Depreciation Depletion | $62,535 | - | - | $62,535 |
| Office Expenses | $23,831 | $23,831 | - | $47,662 |
| Fees for Services Accounting | - | $32,948 | - | $32,948 |
| Payroll Taxes | $30,835 | $1,623 | - | $32,458 |
| Other Expenses | $22,903 | $11,434 | - | $22,903 |
| Advertising | $9,618 | - | - | $9,618 |
| Fees for Services Legal | - | $5,635 | - | $5,635 |
| Total Functional Expenses | $3,966,313 | $266,173 | $0 | $4,232,486 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,232,486 |
| Total Expenses per Audited Statements | $4,232,486 |
| Total Expenses per Form 990 | $4,232,486 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Interest | $179,125 |
| Accrued Salariesbenefits | $152,740 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Colorado Educ & Cultural Fac | 2022-04-27 | $8,990,000 | BUILDING PURCHASE |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $11,979,200 | - | - | - |
“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.”
“The 990 is reviewed by the board prior to filing.”
“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.”
“The form 990 is posted to the schools website and is available for the public to review.”
“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.”
“Form 990, part iii, line 1- organization missioncultivating 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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 62045 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 27567 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 63040 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 97342 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 9618 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9618 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 87499 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 87499 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9705685456 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2310 EAST PROSPECT ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Fort Collins |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80525 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6014535 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6134744 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 439313 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7510 |
| IRS990/CYOtherExpensesAmt | 0 | 1458605 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3925568 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 139905 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2773881 |
| IRS990/CYTotalExpensesAmt | 0 | 4232486 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4372391 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3977 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4248 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 62535 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 62535 |
| IRS990/Desc | 0 | MOUNTAIN SAGE COMMUNITY SCHOOL IS A K-8 CHARTER SCHOOL THAT PROVIDED A PUBLIC EDUCATION TO APPROXIMATELY 296 STUDENTS DURING THE 2022-2023 SCHOOL YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 42430 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 126241 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 78 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3966313 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 32948 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 32948 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5635 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5635 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MACKENZIE MUSHELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRIS WEST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SARA KATHOL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BRYAN KIMBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JENNIFER RAULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEPHANE COSBY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 439313 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4372391 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 44492 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 44492 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 88984 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 30702 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7510 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7510 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 213793 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3709913 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3694121 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3907914 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 31453 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 12825 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 630636 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 686415 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 588206 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 560174 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 819403 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 819403 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 23831 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23831 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47662 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 46887 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 126713 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6426 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 122103 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 128529 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DIST PURCHASED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | STUDENT FIELD TRIPS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9139 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11434 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 173648 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 45737 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 41460 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 22903 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 182787 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 57171 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 41460 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 22903 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 146966 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 331865 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 103832 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1972802 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2076634 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1623 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30835 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 32458 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 26813 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 509447 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 536260 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -84126 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BUILDING & OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PER PUPIL REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 573937 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3351631 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 573937 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3351631 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 266535 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1762 |
| IRS990/PYOtherExpensesAmt | 0 | 4886942 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 12198264 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 5138351 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2441268 |
| IRS990/PYTotalExpensesAmt | 0 | 7328210 |
| IRS990/PYTotalRevenueAmt | 0 | 12466561 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 139905 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3925568 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3681935 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 176043 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3857978 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 12186 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 37750 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 49936 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4232486 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 16585 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 110128 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PREPAID EXPENSES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 152740 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 179125 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED SALARIESBENEFITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED INTEREST |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4372391 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3694121 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 126713 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4232486 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 331865 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4372391 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4372391 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4232486 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | SCHEDULE E, LINE 6- EXPLANATION OF AID OR ASSISTANCE FROM GOVERNMENTAL AGENCYMOUNTAIN 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 2022-2023 YEAR WAS APPROXIMATELY $9063. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Governmental Agency Financial Aid (Questions 6a and 6b) |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2022-04-27 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 840896727 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 19645R7D7 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 8990000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | COLORADO EDUC & CULTURAL FAC |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | BUILDING PURCHASE |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/EngageBondCounselContractsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/EngageBondCounselResearchInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 4018042 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt | 0 | 2989200 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 11979200 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS POSTED TO THE SCHOOLS WEBSITE AND IS AVAILABLE FOR THE PUBLIC TO REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FORM 990, PART III, LINE 1- ORGANIZATION MISSIONCULTIVATING 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/FormAndLineReferenceDesc | 0 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part III response or note to any other line in Part III |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 8990000 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 8990000 |
| IRS990/TaxExemptBondsInd | 0 | true |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 9865077 |
| IRS990/TotalAssetsEOYAmt | 0 | 10052920 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 9865077 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10052920 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 439313 |
| IRS990/TotalEmployeeCnt | 0 | 78 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 266173 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3966313 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4232486 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 9234441 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 9366505 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 9234441 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 9366505 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 630636 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 686415 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3966313 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3925568 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7510 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3925568 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4372391 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 264 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 9865077 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10052920 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
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