Civic Intelligence

Southwest Open School

990 • Fiscal year 2021 • EIN 36-4824426

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 14, 2021

Organization ProfileSOUTHWESTOPENSCHOOL.ORG
PO Box DdCortez, CO 81321

(970) 565-1150

Siviq Scores

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

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

1.81x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

82nd percentile

42%

Higher net margin than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

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.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

57th percentile

13%

Faster asset growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

48th percentile

10%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$2,872,947

Up $330,583 (+13%) from 2020

Net Assets

Up

-$456,834

Up $768,079 (+63%) from 2020

Liabilities

Down

$3,329,781

Down $437,496 (-12%) from 2020

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin82nd percentile

Revenue

Up

$1,839,307

Up $172,309 (+10%) from 2020

Expenses

Down

$1,071,228

Down $30,412 (-2.8%) from 2020

Net Income

Up

$768,079

Up $202,721 (+36%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2017: $3,990,370Liabilities 2017: $5,521,177Net Assets 2017: -$1,530,8072017Assets 2018: $3,375,663Liabilities 2018: $5,589,149Net Assets 2018: -$2,213,4862018Assets 2019: $2,822,841Liabilities 2019: $4,613,112Net Assets 2019: -$1,790,2712019Assets 2020: $2,542,364Liabilities 2020: $3,767,277Net Assets 2020: -$1,224,9132020Assets 2021: $2,872,947Liabilities 2021: $3,329,781Net Assets 2021: -$456,8342021Assets 2024: $3,842,842Liabilities 2024: $3,429,333Net Assets 2024: $413,5092024Assets 2025: $3,240,701Liabilities 2025: $2,706,127Net Assets 2025: $534,5742025

Highlighted filing

2021

Assets$2,872,947
Liabilities$3,329,781
Net Assets-$456,834
Open 2021 Filing

Operations Trend

Revenue Growth48th percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2017: $1,558,428Expenses 2017: $2,597,731Net Income 2017: -$1,039,3032017Revenue 2018: $1,533,477Expenses 2018: $2,088,566Net Income 2018: -$555,0892018Revenue 2019: $1,695,289Expenses 2019: $1,272,074Net Income 2019: $423,2152019Revenue 2020: $1,666,998Expenses 2020: $1,101,640Net Income 2020: $565,3582020Revenue 2021: $1,839,307Expenses 2021: $1,071,228Net Income 2021: $768,0792021Revenue 2024: $2,241,577Expenses 2024: $2,182,448Net Income 2024: $59,1292024Revenue 2025: $2,533,641Expenses 2025: $2,412,576Net Income 2025: $121,0652025

Highlighted filing

2021

Revenue$1,839,307
Expenses$1,071,228
Net Income$768,079
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 14, 2021
Return Version
2020v4.1
Gross Receipts
$1,839,307
Mission and Program Overview

Mission

To create a community of learners who utilitize expeditionary, experiential education in developing and nurturing high adademics, character, and health standards while honoring diversity and fostering self directed lifelong learning.

Charter school in public education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,367,895$1,321,086▼ $46,809
Land, Buildings, and Equipment, Net$742,764$774,597▲ $31,833
Accounts Receivable$23,212$88,296▲ $65,084
Total Assets$2,542,364$2,872,947▲ $330,583
Other Assets Total$408,493$688,968▲ $280,475
Liabilities
Other Liabilities$3,578,825$3,186,334▼ $392,491
Accounts Payable and Accrued Expenses$116,072$138,098▲ $22,026
Deferred Revenue$72,380$5,349▼ $67,031
Total Liabilities$3,767,277$3,329,781▼ $437,496
Net Assets / Fund Balance
Net Assets With Donor Restrictions$414,099$358,736▼ $55,363
Net Assets Without Donor Restrictions$-1,639,012$-815,570▲ $823,442
Total Net Assets Fund Balance$-1,224,913$-456,834▲ $768,079
Total Liabilities and Net Assets / Fund Balance$2,542,364$2,872,947▲ $330,583

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$723,298$463,714$1,187,012
Equipment$51,299$7,329$58,628
Other Assets Org$4,921--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Rebecca GostlinPresident
Josh StandardVice President
Mark WingDirector
Tia LeeDirector
Richard FultonSecretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$772,311
Program Service Revenue
$1,066,826
Investment Income
$170
Other Revenue
$0
All Other Contributions
$22,343
Change in Net Assets
$768,079

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,839,307
Total Revenue per Audited Statements
$1,839,307
Total Revenue per Form 990
$1,839,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$784,456
Salaries, Compensation, and Employee Benefits$286,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,915--$678,915
Other Employee Benefits$273,993--$273,993
Depreciation Depletion$45,495--$45,495
Occupancy$28,837--$28,837
Travel$25,370--$25,370
Insurance$18,229--$18,229
Payroll Taxes$6,830--$6,830
Fees for Services Accounting$6,750--$6,750
Other Expenses$5,144--$5,144
Pension Plan Contributions$-672,966--$-672,966
Total Functional Expenses$1,071,228$0$0$1,071,228

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,071,228
Total Expenses per Audited Statements$1,071,228
Total Expenses per Form 990$1,071,228
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,963,309
Net Opeb Liability$1,115,584
Net Pension Liability$71,368
Deferred Inflows of Resources Pension Items$36,073
Deferred Inflows of Resources Opeb Items-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form 990 is provided to the board of directors for reveiw comment and approval prior to the return being filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“Every member of the board of directors are required to disclose potential conflicts of interest and this is monitored on a ongoing basis by management.”

Form 990, Part VI, Section B, Line 15A

“The compensation is initially determined by following the southwest open school pay scale and education and experience. All compensation is approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The charter school make the governing documents conflicts of interest policy and financial statement available on its website and is available upon request.”

Form 990, Part VI, Section B, Line 11

“The form 990 is provided to the board of directors for review comment and approval prior to the return being filed with the internal revenue service”

Filing and Contact Details

Filer

Filer Name
Southwest Open School
EIN
36-4824426
Phone
9705651150
Address
PO BOX DD, CORTEZ, CO 81321

Signing Officer

Name
Casey Simpson
Title
Director
Phone
9705651150
Signed
2021-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Simpson
Formed
2016
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
26

Preparer

Firm
Majors and Haley PC
Address
PO Box 1478, Cortez, CO 81321
Preparer
Chris L Majors CPA MT
Phone
9705659521
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2B

“The charter school is included on the montezuma re-1 school district audit as a component unit. The charter was granted by the district and most funding is from the district.”

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL RECEIVES AN ALLOCATION PER FUNDED PUPIL FROM THE MONTEZUMA COUNTY RE-1 SCHOOL DISTRICT THE SCHOOL ALSO RECEIVES GRANTS FROM THE COLORADO DEPARTMENT OF EDUCATION THAT FLOW THROUGH MONTEZUMA COUNTY RE-1 SCHOOL DISTRICT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVEIW COMMENT AND APPROVAL PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND THIS IS MONITORED ON A ONGOING BASIS BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION IS INITIALLY DETERMINED BY FOLLOWING THE SOUTHWEST OPEN SCHOOL PAY SCALE AND EDUCATION AND EXPERIENCE. ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CHARTER SCHOOL MAKE THE GOVERNING DOCUMENTS CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE ON ITS WEBSITE AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CHARTER SCHOOL IS INCLUDED ON THE MONTEZUMA RE-1 SCHOOL DISTRICT AUDIT AS A COMPONENT UNIT. THE CHARTER WAS GRANTED BY THE DISTRICT AND MOST FUNDING IS FROM THE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW COMMENT AND APPROVAL PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2B
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CASEY SIMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-14
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cortez
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris L Majors CPA MT

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,872,947
Liabilities
$3,329,781
Net assets
-$456,834
Revenue
$1,839,307
Expenses
$1,071,228
Net income
$768,079
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.24$2.71$0.53$2.53$2.41$0.12
2024Detailed filing. Detailed filing data is available for this year.$3.84$3.43$0.41$2.24$2.18$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.87$3.33$0.46$1.84$1.07$0.77
2020Detailed filing. Detailed filing data is available for this year.$2.54$3.77$1.22$1.67$1.10$0.57
2019Detailed filing. Detailed filing data is available for this year.$2.82$4.61$1.79$1.70$1.27$0.42
2018Detailed filing. Detailed filing data is available for this year.$3.38$5.59$2.21$1.53$2.09$0.56
2017Detailed filing. Detailed filing data is available for this year.$3.99$5.52$1.53$1.56$2.60$1.04