Civic Intelligence

Mountain Middle School

990 • Fiscal year 2023 • EIN 27-4545786

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 18, 2023

108 W 31st StreetDurango, CO 81301

(970) 828-5600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.87x

Higher debt load relative to revenue than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,883,110

Up $999,948 (+35%) from 2022

Net Assets

Up

$48,092

Up $1,013,551 (+105%) from 2022

Liabilities

Down

$3,835,018

Down $13,603 (-0.4%) from 2022

Revenue

Down

$4,399,210

Down $1,243,319 (-22%) from 2022

Expenses

Down

$3,385,659

Down $1,003,750 (-23%) from 2022

Net Income

Down

$1,013,551

Down $239,569 (-19%) from 2022

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

2023

Assets$3,883,110
Liabilities$3,835,018
Net Assets$48,092

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

2023

Revenue$4,399,210
Expenses$3,385,659
Net Income$1,013,551
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 18, 2023
Return Version
2022v5.0
Gross Receipts
$4,402,846
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
Savings and Temporary Cash Investments$575,275$1,973,113▲ $1,397,838
Cash and Non-Interest-Bearing Accounts$1,155,141$673,706▼ $481,435
Land, Buildings, and Equipment, Net$207,574$283,437▲ $75,863
Accounts Receivable$177,312$100,016▼ $77,296
Prepaid Expenses and Deferred Charges$24,577$6,351▼ $18,226
Total Assets$2,883,162$3,883,110▲ $999,948
Other Assets Total$743,283$846,487▲ $103,204
Liabilities
Other Liabilities$3,770,210$3,809,939▲ $39,729
Deferred Revenue$38,080$24,350▼ $13,730
Accounts Payable and Accrued Expenses$40,331$729▼ $39,602
Total Liabilities$3,848,621$3,835,018▼ $13,603
Net Assets / Fund Balance
Net Assets With Donor Restrictions$310,988$430,842▲ $119,854
Net Assets Without Donor Restrictions$-1,276,447$-382,750▲ $893,697
Total Net Assets Fund Balance$-965,459$48,092▲ $1,013,551
Total Liabilities and Net Assets / Fund Balance$2,883,162$3,883,110▲ $999,948

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$76,928$355,727$432,655
Equipment$163,675$138,230$301,905
Other Land Buildings$42,834$70,456$113,290
Other Assets Org$846,487--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Erin BirtPresident
Justin ThornbladhMember
Lorien ChambersMember
Kevin CollinsTreasurer
Steve CoastVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$415,751
Program Service Revenue
$184,483
Investment Income
$54,840
Other Revenue
$3,744,136
All Other Contributions
$14,354
Change in Net Assets
$1,013,551

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,399,210
Revenue Not Reported on Form 990
$3,636
Total Revenue per Audited Statements
$4,402,846
Total Revenue per Form 990
$4,399,210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,088,340
Other Expenses$1,261,684
Grants and Similar Amounts Paid$35,635
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,087,226$505,502-$1,592,728
Payroll Taxes$239,429$109,503-$348,932
Fees for Services Other$244,041$78,867-$322,908
Occupancy-$266,760-$266,760
Other Employee Benefits$95,400$51,280-$146,680
Office Expenses-$76,052-$76,052
Depreciation Depletion$25,060$33,590-$58,650
Insurance-$39,377-$39,377
Grants to Domestic Orgs$35,635--$35,635
Other Expenses$362,879$17,190-$17,190
Travel$750$16,228-$16,978
Fees for Services Accounting-$15,720-$15,720
All Other Expenses-$3,480-$3,480
Advertising-$2,370-$2,370
Fees for Services Legal-$500-$500
Total Functional Expenses$2,090,420$1,295,239$0$3,385,659

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,389,295
Expenses per Audited Statements$3,385,659
Total Expenses per Form 990$3,385,659
Expenses Not Reported on Form 990$3,636
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mountain Foundation for EducationDurango, CO501c3Building Addition$35,635
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
Erin BirtBoard MemberMfe Bld Lease, ContrNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$3,146,097
Difference Between Expected and Actu$556,701
Other Postemployment Benefit Liab$107,141
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
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

Board members shall report any actual or potential conflicts of interest in writing to the board prior to the time set for voting on any such transaction, shall recuse themselves from discussion and voting on the matter(s), and shall not attempt to influence the decision(s) of other board members in voting on the matter. The written disclosures will be attached to the minutes of the meeting in which board action occurred relating to the matter disclosed.

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
Erin Birt
Title
President
Phone
9708285610
Signed
2023-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Birt
Formed
2009
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
40
Volunteers
50

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

2022-2023 accomplishments: mountain middle school, a project-based learning charter school, served 364 students in grades 4-8 in durango, colorado. The school year 2022/23 was the twelfth year of operation for mms. The school has earned an accreditation rating of distinction in 2014, 2015, 2016, 2019, 2020, 2021 and 2022 earning the prestigious john irwin award for academic excellence. The 4th and 5th grades completed their fifth year of operation reaching an accreditation rating of distinction. Mountain middle school's design sprung from community concern about the lack of growth seen in high performing middle school students in the durango area, as well as concerns regarding school culture and student - teacher interaction. As a result, mms adopted five core beliefs in middle level education as the founding principles for effective middle level education. Each student deserves: an individualized curriculum that is designed on the needs, strengths, abilities, and learning style of each student to maximize student achievement; an environment reinforcing the belief that every individual has a unique potential that can be developed, while understanding that not every student can be successful all of the time; an open and receptive atmosphere that respects and encourages the individual ideas and intellectual pursuits of every student and faculty member; an environment where faculty, staff, and administrators lead by example for student attainment of honesty, respect for others, truth, and therefore selflessness; fostering meaningful student-faculty interaction; and instructors that receive continuing education on the cognitive, academic and emotional benefits of project- based learning and teaching methodologies relevant for 4th - 8th graders. These beliefs are expected to guide programming, as well as sound decision-making in supporting academic excellence for all mms students. These core values were a result of community input and the analysis of data from the existing middle schools in the durango community as part of its development. The uip was created from input provided by staff, school board, and our sac committee. Our sac committee is composed of board members, parents, teachers, and community members. Together we analyzed all data and formulated targeted goals to improve our student's academic performance and close achievement gaps. 2023-2024 goals: with a campus comprising 30,000 sq. Ft. And a student population of 364, mms is set to maximize the potential of our school. With a full student population of 60 students per grade level for the first time, our hope is to get more students at or beyond grade level in 4th and 5th grade, setting them up for success in our upper grades of 6th, 7th and 8th. Our recent expansion also provides us the facility to do more in terms of art and digital media with new classrooms built to accommodate greater makerspace capabilities. The best of mountain middle school is yet to come. Results policies mega result: each student will own their own future, graduating fully prepared to achieve their potential both academically and socially at school and in life. R1:student personal success results each student will overtly and directly articulate and demonstrate behaviors and aspects of the habits of heart and mind revolving around relational character: respect and integrity. Accordingly, each student will: r1.1contribute to a culture and climate conducive to acceptable behavior and excellent performance for all students, by demonstrating r1.1.1productive collaboration r1.1.2positive attitude about school and working with others r1.1.3equitable and inclusive interaction r1.1.4appropriate participation r1.1.5personal responsibility and accountability for their actions r1.1.6appropriate conduct and language in and out of the classroom r1.1.7honest and trustworthy conduct and work products r1.2demonstrate critical and creative thinking by systematically questioning and examining issues and princi

Form 990, Part XI, Line 9

Loss on disposal of fa 3,636 loss on disposal of fa -3,636

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Loss on disposal of fa 3,636

Schedule D, Page 4, Part XII, Line 2D

Loss on disposal of fa 3,636

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IRS990/ActivityOrMissionDesc0MOUNTAIN 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.
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IRS990/Desc02022-2023 ACCOMPLISHMENTS: MOUNTAIN MIDDLE SCHOOL, A PROJECT-BASED LEARNING CHARTER SCHOOL, SERVED 364 STUDENTS IN GRADES 4-8 IN DURANGO, COLORADO. THE SCHOOL YEAR 2022/23 WAS THE TWELFTH YEAR OF OPERATION FOR MMS. THE SCHOOL HAS EARNED AN ACCREDITATION RATING OF DISTINCTION IN 2014, 2015, 2016, 2019, 2020, 2021 AND 2022 EARNING THE PRESTIGIOUS JOHN IRWIN AWARD FOR ACADEMIC EXCELLENCE. THE 4TH AND 5TH GRADES COMPLETED THEIR FIFTH YEAR OF OPERATION REACHING AN ACCREDITATION RATING OF DISTINCTION. MOUNTAIN MIDDLE SCHOOL'S DESIGN SPRUNG FROM COMMUNITY CONCERN ABOUT THE LACK OF GROWTH SEEN IN HIGH PERFORMING MIDDLE SCHOOL STUDENTS IN THE DURANGO AREA, AS WELL AS CONCERNS REGARDING SCHOOL CULTURE AND STUDENT - TEACHER INTERACTION. AS A RESULT, MMS ADOPTED FIVE CORE BELIEFS IN MIDDLE LEVEL EDUCATION AS THE FOUNDING PRINCIPLES FOR EFFECTIVE MIDDLE LEVEL EDUCATION. EACH STUDENT DESERVES: AN INDIVIDUALIZED CURRICULUM THAT IS DESIGNED ON THE NEEDS, STRENGTHS, ABILITIES, AND LEARNING STYLE OF EACH STUDENT TO MAXIMIZE STUDENT ACHIEVEMENT; AN ENVIRONMENT REINFORCING THE BELIEF THAT EVERY INDIVIDUAL HAS A UNIQUE POTENTIAL THAT CAN BE DEVELOPED, WHILE UNDERSTANDING THAT NOT EVERY STUDENT CAN BE SUCCESSFUL ALL OF THE TIME; AN OPEN AND RECEPTIVE ATMOSPHERE THAT RESPECTS AND ENCOURAGES THE INDIVIDUAL IDEAS AND INTELLECTUAL PURSUITS OF EVERY STUDENT AND FACULTY MEMBER; AN ENVIRONMENT WHERE FACULTY, STAFF, AND ADMINISTRATORS LEAD BY EXAMPLE FOR STUDENT ATTAINMENT OF HONESTY, RESPECT FOR OTHERS, TRUTH, AND THEREFORE SELFLESSNESS; FOSTERING MEANINGFUL STUDENT-FACULTY INTERACTION; AND INSTRUCTORS THAT RECEIVE CONTINUING EDUCATION ON THE COGNITIVE, ACADEMIC AND EMOTIONAL BENEFITS OF PROJECT- BASED LEARNING AND TEACHING METHODOLOGIES RELEVANT FOR 4TH - 8TH GRADERS. THESE BELIEFS ARE EXPECTED TO GUIDE PROGRAMMING, AS WELL AS SOUND DECISION-MAKING IN SUPPORTING ACADEMIC EXCELLENCE FOR ALL MMS STUDENTS. THESE CORE VALUES WERE A RESULT OF COMMUNITY INPUT AND THE ANALYSIS OF DATA FROM THE EXISTING MIDDLE SCHOOLS IN THE DURANGO COMMUNITY AS PART OF ITS DEVELOPMENT. THE UIP WAS CREATED FROM INPUT PROVIDED BY STAFF, SCHOOL BOARD, AND OUR SAC COMMITTEE. OUR SAC COMMITTEE IS COMPOSED OF BOARD MEMBERS, PARENTS, TEACHERS, AND COMMUNITY MEMBERS. TOGETHER WE ANALYZED ALL DATA AND FORMULATED TARGETED GOALS TO IMPROVE OUR STUDENT'S ACADEMIC PERFORMANCE AND CLOSE ACHIEVEMENT GAPS. 2023-2024 GOALS: WITH A CAMPUS COMPRISING 30,000 SQ. FT. AND A STUDENT POPULATION OF 364, MMS IS SET TO MAXIMIZE THE POTENTIAL OF OUR SCHOOL. WITH A FULL STUDENT POPULATION OF 60 STUDENTS PER GRADE LEVEL FOR THE FIRST TIME, OUR HOPE IS TO GET MORE STUDENTS AT OR BEYOND GRADE LEVEL IN 4TH AND 5TH GRADE, SETTING THEM UP FOR SUCCESS IN OUR UPPER GRADES OF 6TH, 7TH AND 8TH. OUR RECENT EXPANSION ALSO PROVIDES US THE FACILITY TO DO MORE IN TERMS OF ART AND DIGITAL MEDIA WITH NEW CLASSROOMS BUILT TO ACCOMMODATE GREATER MAKERSPACE CAPABILITIES. THE BEST OF MOUNTAIN MIDDLE SCHOOL IS YET TO COME. RESULTS POLICIES MEGA RESULT: EACH STUDENT WILL OWN THEIR OWN FUTURE, GRADUATING FULLY PREPARED TO ACHIEVE THEIR POTENTIAL BOTH ACADEMICALLY AND SOCIALLY AT SCHOOL AND IN LIFE. R1:STUDENT PERSONAL SUCCESS RESULTS EACH STUDENT WILL OVERTLY AND DIRECTLY ARTICULATE AND DEMONSTRATE BEHAVIORS AND ASPECTS OF THE HABITS OF HEART AND MIND REVOLVING AROUND RELATIONAL CHARACTER: RESPECT AND INTEGRITY. ACCORDINGLY, EACH STUDENT WILL: R1.1CONTRIBUTE TO A CULTURE AND CLIMATE CONDUCIVE TO ACCEPTABLE BEHAVIOR AND EXCELLENT PERFORMANCE FOR ALL STUDENTS, BY DEMONSTRATING R1.1.1PRODUCTIVE COLLABORATION R1.1.2POSITIVE ATTITUDE ABOUT SCHOOL AND WORKING WITH OTHERS R1.1.3EQUITABLE AND INCLUSIVE INTERACTION R1.1.4APPROPRIATE PARTICIPATION R1.1.5PERSONAL RESPONSIBILITY AND ACCOUNTABILITY FOR THEIR ACTIONS R1.1.6APPROPRIATE CONDUCT AND LANGUAGE IN AND OUT OF THE CLASSROOM R1.1.7HONEST AND TRUSTWORTHY CONDUCT AND WORK PRODUCTS R1.2DEMONSTRATE CRITICAL AND CREATIVE THINKING BY SYSTEMATICALLY QUESTIONING AND EXAMINING ISSUES AND PRINCI
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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.
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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.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION REQUIRES SUPPORTING DOCUMENTATION (INVOICE OR SIMILAR) FOR EXPENSES INCURRED. FINANCIAL RECORDS ARE MAINTAINED IN QUICKBOOKS.
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ERIN BIRT IS A BOARD MEMBER OF MOUNTAIN MIDDLE SCHOOL (MMS) AND MOUNTAIN FOUNDATION FOR EDUCATION (MFE). MMS HAS A LEASE FOR THE SCHOOL BUILDING WITH MFE. MMS MADE CONTRIBUTIONS TO MFE FOR A BUILDING ADDITION COMPLETED IN 2023.
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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/ExplanationTxt12022-2023 ACCOMPLISHMENTS: MOUNTAIN MIDDLE SCHOOL, A PROJECT-BASED LEARNING CHARTER SCHOOL, SERVED 364 STUDENTS IN GRADES 4-8 IN DURANGO, COLORADO. THE SCHOOL YEAR 2022/23 WAS THE TWELFTH YEAR OF OPERATION FOR MMS. THE SCHOOL HAS EARNED AN ACCREDITATION RATING OF DISTINCTION IN 2014, 2015, 2016, 2019, 2020, 2021 AND 2022 EARNING THE PRESTIGIOUS JOHN IRWIN AWARD FOR ACADEMIC EXCELLENCE. THE 4TH AND 5TH GRADES COMPLETED THEIR FIFTH YEAR OF OPERATION REACHING AN ACCREDITATION RATING OF DISTINCTION. MOUNTAIN MIDDLE SCHOOL'S DESIGN SPRUNG FROM COMMUNITY CONCERN ABOUT THE LACK OF GROWTH SEEN IN HIGH PERFORMING MIDDLE SCHOOL STUDENTS IN THE DURANGO AREA, AS WELL AS CONCERNS REGARDING SCHOOL CULTURE AND STUDENT - TEACHER INTERACTION. AS A RESULT, MMS ADOPTED FIVE CORE BELIEFS IN MIDDLE LEVEL EDUCATION AS THE FOUNDING PRINCIPLES FOR EFFECTIVE MIDDLE LEVEL EDUCATION. EACH STUDENT DESERVES: AN INDIVIDUALIZED CURRICULUM THAT IS DESIGNED ON THE NEEDS, STRENGTHS, ABILITIES, AND LEARNING STYLE OF EACH STUDENT TO MAXIMIZE STUDENT ACHIEVEMENT; AN ENVIRONMENT REINFORCING THE BELIEF THAT EVERY INDIVIDUAL HAS A UNIQUE POTENTIAL THAT CAN BE DEVELOPED, WHILE UNDERSTANDING THAT NOT EVERY STUDENT CAN BE SUCCESSFUL ALL OF THE TIME; AN OPEN AND RECEPTIVE ATMOSPHERE THAT RESPECTS AND ENCOURAGES THE INDIVIDUAL IDEAS AND INTELLECTUAL PURSUITS OF EVERY STUDENT AND FACULTY MEMBER; AN ENVIRONMENT WHERE FACULTY, STAFF, AND ADMINISTRATORS LEAD BY EXAMPLE FOR STUDENT ATTAINMENT OF HONESTY, RESPECT FOR OTHERS, TRUTH, AND THEREFORE SELFLESSNESS; FOSTERING MEANINGFUL STUDENT-FACULTY INTERACTION; AND INSTRUCTORS THAT RECEIVE CONTINUING EDUCATION ON THE COGNITIVE, ACADEMIC AND EMOTIONAL BENEFITS OF PROJECT- BASED LEARNING AND TEACHING METHODOLOGIES RELEVANT FOR 4TH - 8TH GRADERS. THESE BELIEFS ARE EXPECTED TO GUIDE PROGRAMMING, AS WELL AS SOUND DECISION-MAKING IN SUPPORTING ACADEMIC EXCELLENCE FOR ALL MMS STUDENTS. THESE CORE VALUES WERE A RESULT OF COMMUNITY INPUT AND THE ANALYSIS OF DATA FROM THE EXISTING MIDDLE SCHOOLS IN THE DURANGO COMMUNITY AS PART OF ITS DEVELOPMENT. THE UIP WAS CREATED FROM INPUT PROVIDED BY STAFF, SCHOOL BOARD, AND OUR SAC COMMITTEE. OUR SAC COMMITTEE IS COMPOSED OF BOARD MEMBERS, PARENTS, TEACHERS, AND COMMUNITY MEMBERS. TOGETHER WE ANALYZED ALL DATA AND FORMULATED TARGETED GOALS TO IMPROVE OUR STUDENT'S ACADEMIC PERFORMANCE AND CLOSE ACHIEVEMENT GAPS. 2023-2024 GOALS: WITH A CAMPUS COMPRISING 30,000 SQ. FT. AND A STUDENT POPULATION OF 364, MMS IS SET TO MAXIMIZE THE POTENTIAL OF OUR SCHOOL. WITH A FULL STUDENT POPULATION OF 60 STUDENTS PER GRADE LEVEL FOR THE FIRST TIME, OUR HOPE IS TO GET MORE STUDENTS AT OR BEYOND GRADE LEVEL IN 4TH AND 5TH GRADE, SETTING THEM UP FOR SUCCESS IN OUR UPPER GRADES OF 6TH, 7TH AND 8TH. OUR RECENT EXPANSION ALSO PROVIDES US THE FACILITY TO DO MORE IN TERMS OF ART AND DIGITAL MEDIA WITH NEW CLASSROOMS BUILT TO ACCOMMODATE GREATER MAKERSPACE CAPABILITIES. THE BEST OF MOUNTAIN MIDDLE SCHOOL IS YET TO COME. RESULTS POLICIES MEGA RESULT: EACH STUDENT WILL OWN THEIR OWN FUTURE, GRADUATING FULLY PREPARED TO ACHIEVE THEIR POTENTIAL BOTH ACADEMICALLY AND SOCIALLY AT SCHOOL AND IN LIFE. R1:STUDENT PERSONAL SUCCESS RESULTS EACH STUDENT WILL OVERTLY AND DIRECTLY ARTICULATE AND DEMONSTRATE BEHAVIORS AND ASPECTS OF THE HABITS OF HEART AND MIND REVOLVING AROUND RELATIONAL CHARACTER: RESPECT AND INTEGRITY. ACCORDINGLY, EACH STUDENT WILL: R1.1CONTRIBUTE TO A CULTURE AND CLIMATE CONDUCIVE TO ACCEPTABLE BEHAVIOR AND EXCELLENT PERFORMANCE FOR ALL STUDENTS, BY DEMONSTRATING R1.1.1PRODUCTIVE COLLABORATION R1.1.2POSITIVE ATTITUDE ABOUT SCHOOL AND WORKING WITH OTHERS R1.1.3EQUITABLE AND INCLUSIVE INTERACTION R1.1.4APPROPRIATE PARTICIPATION R1.1.5PERSONAL RESPONSIBILITY AND ACCOUNTABILITY FOR THEIR ACTIONS R1.1.6APPROPRIATE CONDUCT AND LANGUAGE IN AND OUT OF THE CLASSROOM R1.1.7HONEST AND TRUSTWORTHY CONDUCT AND WORK PRODUCTS R1.2DEMONSTRATE CRITICAL AND CREATIVE THINKING BY SYSTEMATICALLY QUESTIONING AND EXAMINING ISSUES AND PRINCI
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/ExplanationTxt3BOARD MEMBERS SHALL REPORT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST IN WRITING TO THE BOARD PRIOR TO THE TIME SET FOR VOTING ON ANY SUCH TRANSACTION, SHALL RECUSE THEMSELVES FROM DISCUSSION AND VOTING ON THE MATTER(S), AND SHALL NOT ATTEMPT TO INFLUENCE THE DECISION(S) OF OTHER BOARD MEMBERS IN VOTING ON THE MATTER. THE WRITTEN DISCLOSURES WILL BE ATTACHED TO THE MINUTES OF THE MEETING IN WHICH BOARD ACTION OCCURRED RELATING TO THE MATTER DISCLOSED.
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/ExplanationTxt8LOSS ON DISPOSAL OF FA 3,636 LOSS ON DISPOSAL OF FA -3,636
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02883162
IRS990/TotalAssetsEOYAmt03883110
IRS990/TotalAssetsGrp/BOYAmt02883162
IRS990/TotalAssetsGrp/EOYAmt03883110
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0415751
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01295239
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02090420
IRS990/TotalFunctionalExpensesGrp/TotalAmt03385659
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03848621
IRS990/TotalLiabilitiesEOYAmt03835018
IRS990/TotalLiabilitiesGrp/BOYAmt03848621
IRS990/TotalLiabilitiesGrp/EOYAmt03835018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-965459
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt048092
IRS990/TotalProgramServiceExpensesAmt02090420
IRS990/TotalProgramServiceRevenueAmt0184483
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03983459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04399210
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02883162
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03883110
IRS990/TravelGrp/ManagementAndGeneralAmt016228
IRS990/TravelGrp/ProgramServicesAmt0750
IRS990/TravelGrp/TotalAmt016978
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

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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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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