Civic Intelligence

Mountain Middle School

990 • Fiscal year 2017 • EIN 27-4545786

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 08, 2017

108 W 31st StreetDurango, CO 81301

(970) 828-5600

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$2,447,090

Up $1,686,640 (+222%) from 2016

Net Assets

Down

-$2,526,906

Down $775,271 (-44%) from 2016

Liabilities

Up

$4,973,996

Up $2,461,911 (+98%) from 2016

Revenue And Expenses

Revenue

Up

$1,733,443

Up $225,957 (+15%) from 2016

Expenses

Up

$2,508,714

Up $713,686 (+40%) from 2016

Net Income

Down

-$775,271

Down $487,729 (-170%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2013: $528,652Liabilities 2013: $40,347Net Assets 2013: $488,3052013Assets 2014: $481,676Liabilities 2014: $29,982Net Assets 2014: $451,6942014Assets 2015: $669,611Liabilities 2015: $2,133,704Net Assets 2015: -$1,464,0932015Assets 2016: $760,450Liabilities 2016: $2,512,085Net Assets 2016: -$1,751,6352016Assets 2017: $2,447,090Liabilities 2017: $4,973,996Net Assets 2017: -$2,526,9062017Assets 2018: $3,008,553Liabilities 2018: $6,565,372Net Assets 2018: -$3,556,8192018Assets 2019: $2,483,357Liabilities 2019: $5,815,167Net Assets 2019: -$3,331,8102019Assets 2020: $2,117,330Liabilities 2020: $4,996,048Net Assets 2020: -$2,878,7182020Assets 2021: $2,831,986Liabilities 2021: $5,050,565Net Assets 2021: -$2,218,5792021Assets 2022: $2,883,162Liabilities 2022: $3,848,621Net Assets 2022: -$965,4592022Assets 2023: $3,883,110Liabilities 2023: $3,835,018Net Assets 2023: $48,0922023Assets 2024: $5,421,032Liabilities 2024: $4,728,574Net Assets 2024: $692,4582024Assets 2025: $5,501,067Liabilities 2025: $4,482,332Net Assets 2025: $1,018,7352025

Highlighted filing

2017

Assets$2,447,090
Liabilities$4,973,996
Net Assets-$2,526,906

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $1,335,8012013Revenue 2014: $1,345,407Expenses 2014: $1,382,018Net Income 2014: -$36,6112014Revenue 2015: $1,561,688Expenses 2015: $1,534,060Net Income 2015: $27,6282015Revenue 2016: $1,507,486Expenses 2016: $1,795,028Net Income 2016: -$287,5422016Revenue 2017: $1,733,443Expenses 2017: $2,508,714Net Income 2017: -$775,2712017Revenue 2018: $2,397,364Expenses 2018: $3,316,196Net Income 2018: -$918,8322018Revenue 2019: $2,661,404Expenses 2019: $2,461,321Net Income 2019: $200,0832019Revenue 2020: $2,827,168Expenses 2020: $2,374,076Net Income 2020: $453,0922020Revenue 2021: $2,932,754Expenses 2021: $2,272,615Net Income 2021: $660,1392021Revenue 2022: $5,642,529Expenses 2022: $4,389,409Net Income 2022: $1,253,1202022Revenue 2023: $4,399,210Expenses 2023: $3,385,659Net Income 2023: $1,013,5512023Revenue 2024: $4,932,940Expenses 2024: $4,288,574Net Income 2024: $644,3662024Revenue 2025: $5,487,468Expenses 2025: $5,161,191Net Income 2025: $326,2772025

Highlighted filing

2017

Revenue$1,733,443
Expenses$2,508,714
Net Income-$775,271
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$1,733,443
Mission and Program Overview

Mission

Mountain middle school (mms or the school), a colorado non-profit corporation, was created in 2009 pursuant to the colorado charter schools act to form and operate a charter school located in durango, colorado. In 2011 the school entered into a contract with the colorado charter school institute (the institute) to authorize the school for an initial term of three years, to june 30, 2014. The school began operations in august, 2011. In 2016, the school received csi approval for a five year charter contract that goes through july 1, 2021.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$298,610$265,078▼ $33,532
Land, Buildings, and Equipment, Net$73,845$99,794▲ $25,949
Pledges and Grants Receivable-$29,674-
Accounts Receivable$22,468$15,939▼ $6,529
Prepaid Expenses and Deferred Charges$6,671$14,973▲ $8,302
Total Assets$760,450$2,447,090▲ $1,686,640
Other Assets Total$358,856$2,021,632▲ $1,662,776
Liabilities
Other Liabilities$2,459,106$4,924,775▲ $2,465,669
Deferred Revenue$24,803$32,971▲ $8,168
Accounts Payable and Accrued Expenses$28,176$16,250▼ $11,926
Total Liabilities$2,512,085$4,973,996▲ $2,461,911
Net Assets / Fund Balance
Temporarily Rstr Net Assets$125,365$169,473▲ $44,108
Unrestricted Net Assets$-1,877,000$-2,696,379▼ $819,379
Total Net Assets Fund Balance$-1,751,635$-2,526,906▼ $775,271
Total Liabilities and Net Assets / Fund Balance$760,450$2,447,090▲ $1,686,640

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$71,434$290,642$362,076
Other Land Buildings$28,360$29,507$57,867
Other Assets Org$22,067--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heather OtterPresident
Heather McglassonMember
Jennifer RiderMember
Steve CoastMember
Royce TranumSecretary
Tyson BrimhallTreasurer
Leeann ValiejosVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,559,630
Program Service Revenue
$107,023
Investment Income
$23
Other Revenue
$66,767
All Other Contributions
$24,699
Change in Net Assets
$-775,271

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,733,443
Total Revenue per Audited Statements
$1,733,443
Total Revenue per Form 990
$1,733,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,852,279
Other Expenses$496,435
Grants and Similar Amounts Paid$160,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payroll Taxes$690,010$292,808-$982,818
Other Salaries and Wages$554,274$257,743-$812,017
Grants to Domestic Orgs$160,000--$160,000
Occupancy-$98,340-$98,340
Fees for Services Other-$77,345-$77,345
Other Employee Benefits$40,416$17,028-$57,444
Insurance-$23,401-$23,401
Depreciation Depletion$7,166$7,215-$14,381
Other Expenses$149,527$13,047-$13,047
Fees for Services Accounting-$10,312-$10,312
All Other Expenses-$10,253-$10,253
Travel$4,764$2,673-$7,437
Office Expenses-$920-$920
Fees for Services Legal-$629-$629
Advertising-$149-$149
Total Functional Expenses$1,606,157$902,557$0$2,508,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,508,714
Total Expenses per Audited Statements$2,508,714
Total Expenses per Form 990$2,508,714
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mountain Foundation for EducationDurango, CO501c3School Addition$160,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Tyson BrimhallBoard Member-No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$4,890,673
Difference Between Expected and Actu$34,102
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 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

A draft pdf of the form 990 is provided to the board of directors for review and approval. Upon approval of the form 990 the return is released to the irs.

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

Per the organization's board policy manual: board members shall report any actual or potential conflicts of interest in writing to the board prior to the time set for voting on such transaction and shall recuse themselves from discussion and voting on the matter(s). The written disclosures will be attached to the minutes of the meeting in

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

The compensation for the head of school is reviewed and approved by the board of directors. The board treasurer and president use composite data to inform the compensation decision that includes compensation schedules of other schools within districts surrounding mountain middle school as well as across the state of colorado, particularly in state and institute charter schools, considering variables such as budgets and school size and head of school duties similar to those at mountian middle school. The president and treasurer will discuss conpensation negotiations with the head of school and take those negotiations to the entire board for approval. Compensation in years after the first year of employment will also be determined by performance of the school as a whole as well as the head of school, in particular, the achievement of goals that were mutually set by the head of school and board of directors.

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

The compensation for key employees is reviewed and approved by the heado of school. The head of school uses compensation schedules of other schools within districts surrounding mountain middle school as well as across the state of colorado, particularly in state and institute charter schools, considering variables such as budgets and school size and the key employee's responsibilites similar to those at mountian middle school. The head of school handles the conpensation negotiations.

Form 990, Page 6, Part VI, Line 18

The organization's form 990 is available upon request and at www.guidestar.org.

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
Mountain Middle School
EIN
27-4545786
Phone
9708285600
Address
108 W 31ST STREET, DURANGO, CO 81301

Signing Officer

Name
Tyson Brimhall
Title
Treasurer
Phone
0970828560
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Otter
Formed
2009
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
105

Preparer

Firm
May Jackson Hendrick LLC
Address
18801 E MAINSTREET STE 240, PARKER, CO 80134-3445
Preparer
Lori K Hendrick
Phone
3038414220
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mountain middle school (mms or the school), a colorado non-profit corporation, was created in 2009 pursuant to the colorado charter schools act to form and operate a charter school located in durango, colorado. In 2011 the school entered into a contract with the colorado charter school institute (the institute) to authorize the school for an initial term of three years, to june 30, 2014. The school began operations in august, 2011. In 2016, the school received csi approval for a five year charter contract that goes through july 1, 2021.

Form 990, Page 2, Part III, Line 4A

And bold mms is subject to additional performance standards established by the colorado charter school institute. Since 2014, mms has held csi's highest cars accreditation rating of "performance with distinction" which is the highest accreditation rating possible for a public school in colorado. 2017/18 goals: the main goal of 2017/18 is to complete the school's expansion efforts by on-boarding new staff with systems and structures best practices utilized throughout the school. The expansion efforts include nine additional staff that will undergo numerous professional development opportunities. The staff is also learning to utilize the newly expanded facility. During this expansion year, new curriculum and materials will be acquired and developed. The enrollment numbers have increased each year the school has been open leading to larger wait lists. The goal of the faculty is to reach an accreditation rating of distinction in the first two years of our newly expanded grades. This is a lofty goal. The school is excited about the new expansion staff and the direction of the new curriculum in terms of engagement and growth. The school is completing a five year strategic plan that will guide much of our efforts moving forward. The four strategic goals include: future financial strength, student performance, community relations, and resources.

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IRS990/Desc02016/17 ACCOMPLISHMENTS: AS AN INDEPENDENT CHARTER SCHOOL, MMS IS ABLE TO TAKE A CREATIVE APPROACH TO CURRICULUM CONTENT BY DESIGNING PROJECT BASED INSTRUCTIONAL EXPERIENCES THAT INTRINSICALLY MOTIVATE STUDENTS TO SUCCEED. THE SCHOOL HAS GONE TO LOTTERY EVERY YEAR SINCE INCEPTION WITH A WAIT LIST GROWING EACH YEAR. THE SCHOOL IS COMPLETED CONSTRUCTION ON A NEW BUILDING ADDITION THAT INCLUDES THE NEWLY ADDED 4TH AND 5TH GRADES ALONG WITH A STATE OF THE ART MAKERSPACE. MMS BELIEVES THAT EVERY CHILD HAS WITHIN THEM THE POSSIBILITY FOR GREATNESS, WHICH WILL BE NURTURED THROUGH A LEARNING ENVIRONMENT THAT IS STIMULATING, INTERACTIVE, INSPIRATIONAL, THOUGHT-PROVOKING, CHALLENGING AND BOLD MMS IS SUBJECT TO ADDITIONAL PERFORMANCE STANDARDS ESTABLISHED BY THE COLORADO CHARTER SCHOOL INSTITUTE. SINCE 2014, MMS HAS HELD CSI'S HIGHEST CARS ACCREDITATION RATING OF "PERFORMANCE WITH DISTINCTION" WHICH IS THE HIGHEST ACCREDITATION RATING POSSIBLE FOR A PUBLIC SCHOOL IN COLORADO. 2017/18 GOALS: THE MAIN GOAL OF 2017/18 IS TO COMPLETE THE SCHOOL'S EXPANSION EFFORTS BY ON-BOARDING NEW STAFF WITH SYSTEMS AND STRUCTURES BEST PRACTICES UTILIZED THROUGHOUT THE SCHOOL. THE EXPANSION EFFORTS INCLUDE NINE ADDITIONAL STAFF THAT WILL UNDERGO NUMEROUS PROFESSIONAL DEVELOPMENT OPPORTUNITIES. THE STAFF IS ALSO LEARNING TO UTILIZE THE NEWLY EXPANDED FACILITY. DURING THIS EXPANSION YEAR, NEW CURRICULUM AND MATERIALS WILL BE ACQUIRED AND DEVELOPED. THE ENROLLMENT NUMBERS HAVE INCREASED EACH YEAR THE SCHOOL HAS BEEN OPEN LEADING TO LARGER WAIT LISTS. THE GOAL OF THE FACULTY IS TO REACH AN ACCREDITATION RATING OF DISTINCTION IN THE FIRST TWO YEARS OF OUR NEWLY EXPANDED GRADES. THIS IS A LOFTY GOAL. THE SCHOOL IS EXCITED ABOUT THE NEW EXPANSION STAFF AND THE DIRECTION OF THE NEW CURRICULUM IN TERMS OF ENGAGEMENT AND GROWTH. THE SCHOOL IS COMPLETING A FIVE YEAR STRATEGIC PLAN THAT WILL GUIDE MUCH OF OUR EFFORTS MOVING FORWARD. THE FOUR STRATEGIC GOALS INCLUDE: FUTURE FINANCIAL STRENGTH, STUDENT PERFORMANCE, COMMUNITY RELATIONS, AND RESOURCES.
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IRS990/MissionDesc0MOUNTAIN MIDDLE SCHOOL (MMS OR THE SCHOOL), A COLORADO NON-PROFIT CORPORATION, WAS CREATED IN 2009 PURSUANT TO THE COLORADO CHARTER SCHOOLS ACT TO FORM AND OPERATE A CHARTER SCHOOL LOCATED IN DURANGO, COLORADO. IN 2011 THE SCHOOL ENTERED INTO A CONTRACT WITH THE COLORADO CHARTER SCHOOL INSTITUTE (THE INSTITUTE) TO AUTHORIZE THE SCHOOL FOR AN INITIAL TERM OF THREE YEARS, TO JUNE 30, 2014. THE SCHOOL BEGAN OPERATIONS IN AUGUST, 2011. IN 2016, THE SCHOOL RECEIVED CSI APPROVAL FOR A FIVE YEAR CHARTER CONTRACT THAT GOES THROUGH JULY 1, 2021.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0-2526906
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt098340
IRS990/OccupancyGrp/TotalAmt098340
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0920
IRS990/OfficeExpensesGrp/TotalAmt0920
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017028
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IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1CATERED LUNCH EXP
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt024480
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt145321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt220893
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt313047
IRS990/OtherExpensesGrp/ProgramServicesAmt0149527
IRS990/OtherExpensesGrp/TotalAmt0174007
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IRS990/OtherRevenueMiscGrp/Desc0STATE MILL LEVY
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt065013
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11754
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11754
IRS990/OtherRevenueTotalAmt066767
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0554274
IRS990/OtherSalariesAndWagesGrp/TotalAmt0812017
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0690010
IRS990/PayrollTaxesGrp/TotalAmt0982818
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014973
IRS990/PrincipalOfficerNm0HEATHER OTTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SERVICE
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IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0375949
IRS990/PYOtherRevenueAmt0480
IRS990/PYProgramServiceRevenueAmt0101669
IRS990/PYRevenuesLessExpensesAmt0-287542
IRS990/PYSalariesCompEmpBnftPaidAmt01081687
IRS990/PYTotalExpensesAmt01795028
IRS990/PYTotalRevenueAmt01507486
IRS990/ReconcilationRevenueExpnssAmt0-775271
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt02508714
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt071434
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0290642
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0362076
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01999565
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt122067
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DIFFERENCE BETWEEN PROJECTED AND ACT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PLAYGROUND EQUIP NOT COMPLETED
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028360
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029507
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057867
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04890673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt134102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DIFFERENCE BETWEEN EXPECTED AND ACTU
IRS990ScheduleD/RevenueSubtotalAmt01733443
IRS990ScheduleD/TotalBookValueLandBuildingsAmt099794
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02021632
IRS990ScheduleD/TotalExpensesPerForm990Amt02508714
IRS990ScheduleD/TotalLiabilityAmt04924775
IRS990ScheduleD/TotalRevenuePerForm990Amt01733443
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02508714
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING THE LOTTERY ENROLLMENT PERIOD, THE SCHOOL REQUIRES ALL PROSPECTIVE STUDENTS AND FAMILIES TO REVIEW AND SIGN OFF THAT THEY HAVE READ AND UNDERSTAND THE SCHOOL'S LOTTERY POLICY. THE FIRST PARAGRAPH OF THE POLICY IS THE SCHOOL'S NONDISCRIMINATORY POLICY. THE NEWSPAPER ADS DURING THE ENROLLMENT PERIOD DIRECT
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1PER PUPIL OPERATING REVENUE AND GRANT FUNDS ARE RECEIVED FROM THE COLORADO DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0160000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOOL ADDITION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MOUNTAIN FOUNDATION FOR EDUCATION
IRS990ScheduleI/RecipientTable/RecipientEIN0472584611
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0108 WEST 31ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DURANGO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd081301
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION REQUIRES SUPPORTING DOCUMENTATION (INVOICE OR SIMILAR) FOR EXPENSES INCURRED. FINANCIAL RECORDS ARE MAINTAINED IN QUICKBOOKS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TYSON BRIMHALL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0TYSON BRIMHALL IS A BOARD MEMBER OF MOUNTAIN MIDDLE SCHOOL AND MOUNTAIN FOUNDATION FOR EDUCATION. MOUNTAIN MIDDLE SCHOOL MADE A 160,000 CONTRIBUTION TO MOUNTAIN FOUNDATION FOR EDUCATION FOR THE SCHOOL BUILDING ADDITION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN MIDDLE SCHOOL (MMS OR THE SCHOOL), A COLORADO NON-PROFIT CORPORATION, WAS CREATED IN 2009 PURSUANT TO THE COLORADO CHARTER SCHOOLS ACT TO FORM AND OPERATE A CHARTER SCHOOL LOCATED IN DURANGO, COLORADO. IN 2011 THE SCHOOL ENTERED INTO A CONTRACT WITH THE COLORADO CHARTER SCHOOL INSTITUTE (THE INSTITUTE) TO AUTHORIZE THE SCHOOL FOR AN INITIAL TERM OF THREE YEARS, TO JUNE 30, 2014. THE SCHOOL BEGAN OPERATIONS IN AUGUST, 2011. IN 2016, THE SCHOOL RECEIVED CSI APPROVAL FOR A FIVE YEAR CHARTER CONTRACT THAT GOES THROUGH JULY 1, 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AND BOLD MMS IS SUBJECT TO ADDITIONAL PERFORMANCE STANDARDS ESTABLISHED BY THE COLORADO CHARTER SCHOOL INSTITUTE. SINCE 2014, MMS HAS HELD CSI'S HIGHEST CARS ACCREDITATION RATING OF "PERFORMANCE WITH DISTINCTION" WHICH IS THE HIGHEST ACCREDITATION RATING POSSIBLE FOR A PUBLIC SCHOOL IN COLORADO. 2017/18 GOALS: THE MAIN GOAL OF 2017/18 IS TO COMPLETE THE SCHOOL'S EXPANSION EFFORTS BY ON-BOARDING NEW STAFF WITH SYSTEMS AND STRUCTURES BEST PRACTICES UTILIZED THROUGHOUT THE SCHOOL. THE EXPANSION EFFORTS INCLUDE NINE ADDITIONAL STAFF THAT WILL UNDERGO NUMEROUS PROFESSIONAL DEVELOPMENT OPPORTUNITIES. THE STAFF IS ALSO LEARNING TO UTILIZE THE NEWLY EXPANDED FACILITY. DURING THIS EXPANSION YEAR, NEW CURRICULUM AND MATERIALS WILL BE ACQUIRED AND DEVELOPED. THE ENROLLMENT NUMBERS HAVE INCREASED EACH YEAR THE SCHOOL HAS BEEN OPEN LEADING TO LARGER WAIT LISTS. THE GOAL OF THE FACULTY IS TO REACH AN ACCREDITATION RATING OF DISTINCTION IN THE FIRST TWO YEARS OF OUR NEWLY EXPANDED GRADES. THIS IS A LOFTY GOAL. THE SCHOOL IS EXCITED ABOUT THE NEW EXPANSION STAFF AND THE DIRECTION OF THE NEW CURRICULUM IN TERMS OF ENGAGEMENT AND GROWTH. THE SCHOOL IS COMPLETING A FIVE YEAR STRATEGIC PLAN THAT WILL GUIDE MUCH OF OUR EFFORTS MOVING FORWARD. THE FOUR STRATEGIC GOALS INCLUDE: FUTURE FINANCIAL STRENGTH, STUDENT PERFORMANCE, COMMUNITY RELATIONS, AND RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT PDF OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. UPON APPROVAL OF THE FORM 990 THE RETURN IS RELEASED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PER THE ORGANIZATION'S BOARD POLICY MANUAL: BOARD MEMBERS SHALL REPORT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST IN WRITING TO THE BOARD PRIOR TO THE TIME SET FOR VOTING ON SUCH TRANSACTION AND SHALL RECUSE THEMSELVES FROM DISCUSSION AND VOTING ON THE MATTER(S). THE WRITTEN DISCLOSURES WILL BE ATTACHED TO THE MINUTES OF THE MEETING IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION FOR THE HEAD OF SCHOOL IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD TREASURER AND PRESIDENT USE COMPOSITE DATA TO INFORM THE COMPENSATION DECISION THAT INCLUDES COMPENSATION SCHEDULES OF OTHER SCHOOLS WITHIN DISTRICTS SURROUNDING MOUNTAIN MIDDLE SCHOOL AS WELL AS ACROSS THE STATE OF COLORADO, PARTICULARLY IN STATE AND INSTITUTE CHARTER SCHOOLS, CONSIDERING VARIABLES SUCH AS BUDGETS AND SCHOOL SIZE AND HEAD OF SCHOOL DUTIES SIMILAR TO THOSE AT MOUNTIAN MIDDLE SCHOOL. THE PRESIDENT AND TREASURER WILL DISCUSS CONPENSATION NEGOTIATIONS WITH THE HEAD OF SCHOOL AND TAKE THOSE NEGOTIATIONS TO THE ENTIRE BOARD FOR APPROVAL. COMPENSATION IN YEARS AFTER THE FIRST YEAR OF EMPLOYMENT WILL ALSO BE DETERMINED BY PERFORMANCE OF THE SCHOOL AS A WHOLE AS WELL AS THE HEAD OF SCHOOL, IN PARTICULAR, THE ACHIEVEMENT OF GOALS THAT WERE MUTUALLY SET BY THE HEAD OF SCHOOL AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION FOR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE HEADO OF SCHOOL. THE HEAD OF SCHOOL USES COMPENSATION SCHEDULES OF OTHER SCHOOLS WITHIN DISTRICTS SURROUNDING MOUNTAIN MIDDLE SCHOOL AS WELL AS ACROSS THE STATE OF COLORADO, PARTICULARLY IN STATE AND INSTITUTE CHARTER SCHOOLS, CONSIDERING VARIABLES SUCH AS BUDGETS AND SCHOOL SIZE AND THE KEY EMPLOYEE'S RESPONSIBILITES SIMILAR TO THOSE AT MOUNTIAN MIDDLE SCHOOL. THE HEAD OF SCHOOL HANDLES THE CONPENSATION NEGOTIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST AND AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0169473
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IRS990/TotalAssetsGrp/EOYAmt02447090
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0902557
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01606157
IRS990/TotalFunctionalExpensesGrp/TotalAmt02508714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02512085
IRS990/TotalLiabilitiesEOYAmt04973996
IRS990/TotalLiabilitiesGrp/BOYAmt02512085
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1751635
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2526906
IRS990/TotalProgramServiceExpensesAmt01606157
IRS990/TotalProgramServiceRevenueAmt0107023
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173813
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01733443
IRS990/TotalVolunteersCnt0105
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0760450
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02447090
IRS990/TravelGrp/ManagementAndGeneralAmt02673
IRS990/TravelGrp/ProgramServicesAmt04764
IRS990/TravelGrp/TotalAmt07437
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1877000
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-2696379
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MOUNTAINMIDDLESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TYSON BRIMHALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum00970828560

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.50$4.48$1.02$5.49$5.16$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$4.73$0.69$4.93$4.29$0.64
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$3.84$0.05$4.40$3.39$1.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$3.85$0.97$5.64$4.39$1.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$5.05$2.22$2.93$2.27$0.66
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$5.00$2.88$2.83$2.37$0.45
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$5.82$3.33$2.66$2.46$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$6.57$3.56$2.40$3.32$0.92
2017Detailed filing. Detailed filing data is available for this year.$2.45$4.97$2.53$1.73$2.51$0.78
2016Detailed filing. Detailed filing data is available for this year.$0.76$2.51$1.75$1.51$1.80$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.67$2.13$1.46$1.56$1.53$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.45$1.35$1.38$0.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.04$0.49$1.34