Civic Intelligence

Two Rivers Community School

990 • Fiscal year 2023 • EIN 46-1936973

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 15, 2023

Organization Profilewww.tworiverscs.org
195 Center DrGlenwood Springs, CO 81602

(970) 384-5200

Siviq Scores

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

Liabilities / Assets

96th percentile

1.10x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

2.42x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

61st percentile

8.6%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$174,765

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

41st percentile

3.2%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$13,593,299

Up $423,334 (+3.2%) from 2022

Net Assets

Up

-$1,388,217

Up $16,749 (+1.2%) from 2022

Liabilities

Up

$14,981,516

Up $406,585 (+2.8%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin61st percentile

Revenue

Up

$6,200,839

Up $571,579 (+10%) from 2022

Expenses

Up

$5,665,266

Up $524,085 (+10%) from 2022

Net Income

Up

$535,573

Up $47,494 (+9.7%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$20M$10M$0-$10MAssets 2015: $572,902Liabilities 2015: $653,593Net Assets 2015: -$80,6912015Assets 2016: $815,539Liabilities 2016: $1,201,493Net Assets 2016: -$385,9542016Assets 2017: $11,716,647Liabilities 2017: $12,843,539Net Assets 2017: -$1,126,8922017Assets 2018: $11,541,461Liabilities 2018: $14,552,666Net Assets 2018: -$3,011,2052018Assets 2019: $11,574,552Liabilities 2019: $14,639,418Net Assets 2019: -$3,064,8662019Assets 2020: $12,760,750Liabilities 2020: $16,448,293Net Assets 2020: -$3,687,5432020Assets 2021: $13,325,827Liabilities 2021: $16,190,441Net Assets 2021: -$2,864,6142021Assets 2022: $13,169,965Liabilities 2022: $14,574,931Net Assets 2022: -$1,404,9662022Assets 2023: $13,593,299Liabilities 2023: $14,981,516Net Assets 2023: -$1,388,2172023Assets 2024: $15,139,894Liabilities 2024: $17,061,605Net Assets 2024: -$1,921,7112024Assets 2025: $14,420,585Liabilities 2025: $17,239,583Net Assets 2025: -$2,818,9982025

Highlighted filing

2023

Assets$13,593,299
Liabilities$14,981,516
Net Assets-$1,388,217
Open 2023 Filing

Operations Trend

Revenue Growth59th percentile

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

$10M$5.0M$0-$5.0MRevenue 2015: $1,628,709Expenses 2015: $1,685,815Net Income 2015: -$57,1062015Revenue 2016: $2,054,853Expenses 2016: $2,360,116Net Income 2016: -$305,2632016Revenue 2017: $2,049,406Expenses 2017: $2,790,344Net Income 2017: -$740,9382017Revenue 2018: $2,762,409Expenses 2018: $4,518,398Net Income 2018: -$1,755,9892018Revenue 2019: $3,580,788Expenses 2019: $3,634,449Net Income 2019: -$53,6612019Revenue 2020: $4,707,887Expenses 2020: $5,330,564Net Income 2020: -$622,6772020Revenue 2021: $4,529,322Expenses 2021: $4,340,661Net Income 2021: $188,6612021Revenue 2022: $5,629,260Expenses 2022: $5,141,181Net Income 2022: $488,0792022Revenue 2023: $6,200,839Expenses 2023: $5,665,266Net Income 2023: $535,5732023Revenue 2024: $7,167,873Expenses 2024: $6,867,348Net Income 2024: $300,5252024Revenue 2025: $7,498,866Expenses 2025: $7,671,104Net Income 2025: -$172,2382025

Highlighted filing

2023

Revenue$6,200,839
Expenses$5,665,266
Net Income$535,573
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$6,200,839
Mission and Program Overview

Mission

Two Rivers Community School is K-8 charter school. It's mission is to cultivate passion for learning and high achievement through rigorous interdisciplinary experiences. Enrollment is 370 students.

Two Rivers Community School is K-8 charter school. It's mission is to cultivate passion for learning and high achievement through rigorous interdisciplinary experiences. Enrollment is approximately 390 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,509,812$8,126,031▼ $383,781
Savings and Temporary Cash Investments$2,531,609$2,617,272▲ $85,663
Accounts Receivable$364,797$821,971▲ $457,174
Investments Other Securities$42,365$42,708▲ $343
Prepaid Expenses and Deferred Charges$6,302$5,002▼ $1,300
Total Assets$13,169,965$13,593,299▲ $423,334
Other Assets Total$1,715,080$1,980,315▲ $265,235
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,850,716$8,558,775▼ $291,941
Other Liabilities$5,414,395$6,107,732▲ $693,337
Accounts Payable and Accrued Expenses$309,820$315,009▲ $5,189
Total Liabilities$14,574,931$14,981,516▲ $406,585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,404,966$-1,388,217▲ $16,749
Total Net Assets Fund Balance$-1,404,966$-1,388,217▲ $16,749
Total Liabilities and Net Assets / Fund Balance$13,169,965$13,593,299▲ $423,334

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,278,312$1,255,661-
Other Land Buildings$60,000$0-
Land$1,730,319--
Equipment$57,400$320,477-
Leasehold Improvements$0$275,442-
Other Assets Org$89,447--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James NimsHead of SchoolFT$126,478$48,287$174,765

Board Members and Trustees

NameTitle
Josh MattsonPresident
Ashley ThomasVice President
Johnny MendozaMember
Lexie Clark-KimmelMember
Nelson WanekaMember
Jocelyn KochevarSecretary
Corina JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$879,757
Program Service Revenue
$5,223,964
Investment Income
$73,174
Other Revenue
$23,944
Change in Net Assets
$535,573

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,200,839
Total Revenue per Audited Statements
$6,200,839
Total Revenue per Form 990
$6,200,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,029,005
Other Expenses$1,636,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,799,045$0$0$2,799,045
Pension Plan Contributions$700,463$31,649$0$732,112
Other Expenses$523,143$0$0$523,143
Other Employee Benefits$322,247$7,688$0$329,935
Occupancy$189,674$0$0$189,674
Current Officers, Directors, Trustees, and Key Employees$0$126,478$0$126,478
Fees for Services Other$73,981$0$0$73,981
Fees for Services Management$67,599$0$0$67,599
Insurance$18,048$46,612$0$64,660
Fees for Services Accounting$0$50,503$0$50,503
Payroll Taxes$39,601$1,834$0$41,435
All Other Expenses$37,728$0$0$37,728
Travel$33,232$0$0$33,232
Fees for Services Legal$0$1,768$0$1,768
Total Functional Expenses$5,133,330$531,936$0$5,665,266

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,665,266
Total Expenses per Audited Statements$5,665,266
Total Expenses per Form 990$5,665,266
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
Net Pension Liability$5,790,780
Net OPEB Liability$197,166
Deferred Inflows - OPEB Related$69,442
Deferred Inflows - Pension Related$50,344
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Two Rivers Community School
EIN
46-1936973
Phone
9703845200
Address
195 Center Dr, Glenwood Springs, CO 81602

Signing Officer

Name
James H Nims
Title
Head of School
Phone
9703845200
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Nims
Formed
2012
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
74
Volunteers
40

Preparer

Firm
Bart Skidmore CPA
Address
726 Geneva St, Aurora, CO 80010
Preparer
Bart A Skidmore CPA Inc
Phone
3033651696
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Copies of Form 990 were distributed to Board Members for review and approval via email prior to filing.”

Pt VI, Line 12C

“Prospective Board Members are screened for potential conflicts of interest prior to appointment. Board Members are required to disclose conflicts of interest during Board meetings. Annual Conflict of Interest Statements are completed and reviewed by the Board and any discrepancies are reported to the Board President for resolution.”

Pt VI, Line 15A

“Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session.”

Pt VI, Line 15B

“Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session.”

Pt VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public via its website and upon request.”

Pt XI

“Line 9. Changes during the year to Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources related to pensions and post-employment benefits other than pensions (OPEB) resulted in an increase in Net Assets. The changes increased Net Assets by ($428,102).”

Pt XI

“Line 9. Reconciling items; debt and accrued intrest of $293,059. Capital outlay of $60,000 with net of depreciation of ($301,041). The sum of the two captial impacts the Government Wide Statements by ($241,041). The total of debt and capital impacts is $52,018. The sum of ($428,102) Pension and OPEB impacts combined with Debt and Captial impacts of $52,018 sum to ($376,084). This is the total shown in Part XI line 9.”

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IRS990/OtherExpensesGrp/ProgramServicesAmt1201598
IRS990/OtherExpensesGrp/ProgramServicesAmt2101488
IRS990/OtherExpensesGrp/ProgramServicesAmt3523143
IRS990/OtherExpensesGrp/TotalAmt0283480
IRS990/OtherExpensesGrp/TotalAmt1209005
IRS990/OtherExpensesGrp/TotalAmt2101488
IRS990/OtherExpensesGrp/TotalAmt3523143
IRS990/OtherLiabilitiesGrp/BOYAmt05414395
IRS990/OtherLiabilitiesGrp/EOYAmt06107732
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/Desc0Other Revenue
IRS990/OtherRevenueMiscGrp/Desc1Otehr Bldg. Corp. NI
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023573
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1371
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023573
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1371
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt023944
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02799045
IRS990/OtherSalariesAndWagesGrp/TotalAmt02799045
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01834
IRS990/PayrollTaxesGrp/ProgramServicesAmt039601
IRS990/PayrollTaxesGrp/TotalAmt041435
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt031649
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0700463
IRS990/PensionPlanContributionsGrp/TotalAmt0732112
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06302
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05002
IRS990/PrincipalOfficerNm0James Nims
IRS990/PriorPeriodAdjustmentsAmt0-142740
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0Per Pupil Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Mil Levy Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Student Fees
IRS990/ProgramServiceRevenueGrp/Desc3Contributions
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03874040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11108167
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2142655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt399102
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01090558
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04577
IRS990/PYOtherExpensesAmt01878905
IRS990/PYOtherRevenueAmt0561423
IRS990/PYProgramServiceRevenueAmt03972702
IRS990/PYRevenuesLessExpensesAmt0488079
IRS990/PYSalariesCompEmpBnftPaidAmt03262276
IRS990/PYTotalExpensesAmt05141181
IRS990/PYTotalRevenueAmt05629260
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0535573
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06200839
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02531609
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02617272
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt06278312
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01255661
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt07533973
IRS990ScheduleD/EquipmentGrp/BookValueAmt057400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0320477
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0377877
IRS990ScheduleD/ExpensesSubtotalAmt05665266
IRS990ScheduleD/LandGrp/BookValueAmt01730319
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01730319
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0275442
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0275442
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01890868
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt189447
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Related
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows - OPEB Related
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt060000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05790780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1197166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt250344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt369442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows - Pension Related
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows - OPEB Related
IRS990ScheduleD/RevenueSubtotalAmt06200839
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08126031
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01980315
IRS990ScheduleD/TotalExpensesPerForm990Amt05665266
IRS990ScheduleD/TotalLiabilityAmt06107732
IRS990ScheduleD/TotalRevenuePerForm990Amt06200839
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06200839
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05665266
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/ExplanationTxt06a. The school receives the bulk of its funding from the State of Colorado and is required to follow all state laws regarding education.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Policies are published in student and staff handbooks and on website. The School has disclosed its non-discriminatory policies in the student and staff handbooks.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies of Form 990 were distributed to Board Members for review and approval via email prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prospective Board Members are screened for potential conflicts of interest prior to appointment. Board Members are required to disclose conflicts of interest during Board meetings. Annual Conflict of Interest Statements are completed and reviewed by the Board and any discrepancies are reported to the Board President for resolution.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents, conflict of interest policy, and financial statements available to the public via its website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Line 9. Changes during the year to Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources related to pensions and post-employment benefits other than pensions (OPEB) resulted in an increase in Net Assets. The changes increased Net Assets by ($428,102).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Line 9. Reconciling items; debt and accrued intrest of $293,059. Capital outlay of $60,000 with net of depreciation of ($301,041). The sum of the two captial impacts the Government Wide Statements by ($241,041). The total of debt and capital impacts is $52,018. The sum of ($428,102) Pension and OPEB impacts combined with Debt and Captial impacts of $52,018 sum to ($376,084). This is the total shown in Part XI line 9.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,593,299
Liabilities
$14,981,516
Net assets
-$1,388,217
Revenue
$6,200,839
Expenses
$5,665,266
Net income
$535,573
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.4$17.2$2.82$7.50$7.67$0.17
2024Detailed filing. Detailed filing data is available for this year.$15.1$17.1$1.92$7.17$6.87$0.30
2023Detailed filing. Detailed filing data is available for this year.$13.6$15.0$1.39$6.20$5.67$0.54
2022Detailed filing. Detailed filing data is available for this year.$13.2$14.6$1.40$5.63$5.14$0.49
2021Detailed filing. Detailed filing data is available for this year.$13.3$16.2$2.86$4.53$4.34$0.19
2020Summary only. Only limited summary data is available for this year.$12.8$16.4$3.69$4.71$5.33$0.62
2019Summary only. Only limited summary data is available for this year.$11.6$14.6$3.06$3.58$3.63$0.05
2018Summary only. Only limited summary data is available for this year.$11.5$14.6$3.01$2.76$4.52$1.76
2017Summary only. Only limited summary data is available for this year.$11.7$12.8$1.13$2.05$2.79$0.74
2016Summary only. Only limited summary data is available for this year.$0.82$1.20$0.39$2.05$2.36$0.31
2015Summary only. Only limited summary data is available for this year.$0.57$0.65$0.08$1.63$1.69$0.06