Civic Intelligence

Southwest Open School

990 • Fiscal year 2024 • EIN 36-4824426

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 19, 2024

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

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

1.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

48th percentile

6.8%

Faster revenue growth than 48% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$3,842,842

Up $969,895 (+34%) from 2021

Net Assets

Up

$413,509

Up $870,343 (+191%) from 2021

Liabilities

Up

$3,429,333

Up $99,552 (+3.0%) from 2021

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin46th percentile

Revenue

Up

$2,241,577

Up $402,270 (+22%) from 2021

Expenses

Up

$2,182,448

Up $1,111,220 (+104%) from 2021

Net Income

Down

$59,129

Down $708,950 (-92%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2024

Assets$3,842,842
Liabilities$3,429,333
Net Assets$413,509
Open 2024 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

2024

Revenue$2,241,577
Expenses$2,182,448
Net Income$59,129
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 19, 2024
Return Version
2023v5.1
Gross Receipts
$2,241,577
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
Land, Buildings, and Equipment, Net$976,077$1,086,832▲ $110,755
Savings and Temporary Cash Investments-$1,045,859-
Cash and Non-Interest-Bearing Accounts$1,368,745$477,360▼ $891,385
Accounts Receivable$10,729$5,867▼ $4,862
Total Assets$3,333,785$3,842,842▲ $509,057
Other Assets Total$978,234$1,226,924▲ $248,690
Liabilities
Other Liabilities$2,801,901$3,175,358▲ $373,457
Accounts Payable and Accrued Expenses$159,493$175,063▲ $15,570
Deferred Revenue$18,011$78,912▲ $60,901
Total Liabilities$2,979,405$3,429,333▲ $449,928
Net Assets / Fund Balance
Net Assets With Donor Restrictions$431,360$413,509▼ $17,851
Net Assets Without Donor Restrictions$-76,980--
Total Net Assets Fund Balance$354,380$413,509▲ $59,129
Total Liabilities and Net Assets / Fund Balance$3,333,785$3,842,842▲ $509,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,023,770-$1,616,394
Equipment$63,062-$103,628
Other Assets Org$24,858--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Josh StandardPresident
Tia LeeVice President
Amanda VodickaDirector
Felicia FolsomDirector
Ryan SpittlerDirector
Eric CheeverSecretary
Melissa HackettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$863,028
Program Service Revenue
$1,376,380
Investment Income
$2,169
Other Revenue
$0
All Other Contributions
$67,411
Change in Net Assets
$59,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,241,577
Total Revenue per Audited Statements
$2,241,577
Total Revenue per Form 990
$2,241,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,645,260
Other Expenses$537,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,049,732--$1,049,732
Other Employee Benefits$595,528--$595,528
Occupancy$66,396--$66,396
Depreciation Depletion$58,322--$58,322
Travel$40,973--$40,973
Other Expenses$6,536--$6,536
Total Functional Expenses$2,182,448$0$0$2,182,448

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,182,448
Total Expenses per Audited Statements$2,182,448
Total Expenses per Form 990$2,182,448
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$2,610,612
Net Opeb Liability$473,026
Net Pension Liability$63,036
Deferred Inflows of Resources Pension Items$28,684
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
2024-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Simpson
Formed
2016
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
33

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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt124858
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS OF RESOURCES OPEB ITEMS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt328684
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS OF RESOURCES PENSION ITEMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DEFERRED INFLOWS OF RESOURCES OPEB ITEMS
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01086832
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01226924
IRS990ScheduleD/TotalExpensesPerForm990Amt02182448
IRS990ScheduleD/TotalLiabilityAmt03175358
IRS990ScheduleD/TotalRevenuePerForm990Amt02241577
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL RECEIVES AN ALLOCATION PER FUNDED PUPIL FROM THE MONTEZUMA COUNTY SCHOOL DISTRICT RE1 THE SCHOOL ALSO RECEIVES GRANTS FROM THE COLORADO DEPARTMENT OF EDUCATION THAT FLOW THROUGH MONTEZUMA COUNTY SCHOOL DISTRICT RE1
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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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 11
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02182448
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02241577
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03842842
IRS990/TravelGrp/ProgramServicesAmt040973
IRS990/TravelGrp/TotalAmt040973
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CORTEZ
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081321
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0SOUTHWESTOPENSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CASEY SIMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09705651150
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHWEST OPEN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/Filer/PhoneNum09705651150
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX DD
ReturnHeader/Filer/USAddress/CityNm0CORTEZ
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081321
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841218104
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Majors and Haley PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1478
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cortez
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081321
ReturnHeader/PreparerPersonGrp/PhoneNum09705659521
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris L Majors CPA MT
ReturnHeader/ReturnTs02024-12-16T01:22:48-00:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,842,842
Liabilities
$3,429,333
Net assets
$413,509
Revenue
$2,241,577
Expenses
$2,182,448
Net income
$59,129
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