Civic Intelligence

Two Rivers Community School

990 • Fiscal year 2025 • EIN 46-1936973

Jul 01, 2024 to Jun 30, 2025 • Filed on Dec 03, 2025

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

98th percentile

1.20x

Higher debt load relative to assets than 98% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

2.30x

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

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

25th percentile

-2.3%

Higher net margin than 25% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$211,869

Higher top officer pay than 62% of similar nonprofits.

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

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

15th percentile

-4.8%

Faster asset growth than 15% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

4.6%

Faster revenue growth than 46% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$14,420,585

Down $719,309 (-4.8%) from 2024

Net Assets

Down

-$2,818,998

Down $897,287 (-47%) from 2024

Liabilities

Up

$17,239,583

Up $177,978 (+1.0%) from 2024

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin25th percentile

Revenue

Up

$7,498,866

Up $330,993 (+4.6%) from 2024

Expenses

Up

$7,671,104

Up $803,756 (+12%) from 2024

Net Income

Down

-$172,238

Down $472,763 (-157%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2025

Assets$14,420,585
Liabilities$17,239,583
Net Assets-$2,818,998
Open 2025 Filing

Operations Trend

Revenue Growth46th 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

2025

Revenue$7,498,866
Expenses$7,671,104
Net Income-$172,238
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$7,498,866
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. Its mission is to cultivate passion for learning and high achievement through rigorous interdisciplinary experiences. Enrollment is approximately 400 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,983,937$8,025,307▲ $41,370
Savings and Temporary Cash Investments$2,324,641$3,480,552▲ $1,155,911
Cash and Non-Interest-Bearing Accounts$552,605$426,322▼ $126,283
Accounts Receivable$1,036,306$82,778▼ $953,528
Investments Other Securities$42,808--
Prepaid Expenses and Deferred Charges$5,844$9,264▲ $3,420
Pledges and Grants Receivable-$7,325-
Total Assets$15,139,894$14,420,585▼ $719,309
Other Assets Total$3,193,753$2,389,037▼ $804,716
Liabilities
Other Liabilities$8,313,538$8,582,590▲ $269,052
Mortgage Notes Payable Secured by Investment Property$8,259,584$7,952,884▼ $306,700
Accounts Payable and Accrued Expenses$488,483$704,109▲ $215,626
Total Liabilities$17,061,605$17,239,583▲ $177,978
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,921,711$-2,818,998▼ $897,287
Total Net Assets Fund Balance$-1,921,711$-2,818,998▼ $897,287
Total Liabilities and Net Assets / Fund Balance$15,139,894$14,420,585▼ $719,309

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$178,010-$178,010
Buildings$5,776,048$1,757,927-
Land$1,730,319--
Equipment$176,936$390,756-
Leasehold Improvements$163,994$290,350-
Other Assets Org$72,333--
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James NimsHead of School/BC BRD SECTRYFT$165,000$46,869$211,869
James Nims--$165,000$46,869$211,869

Board Members and Trustees

NameTitle
Barbara CorcoranBldg. Corp. President
Rachel Forbes ManwaringPresident
Holly JewettVice President
Laura HendersonBldg. Corp. Director
Caitlin GeorgerMember
Heidi TroxellMember
Marjorie LearMember
Jess HeddenSecretary
Rosie AguilarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$844,398
Program Service Revenue
$6,517,226
Investment Income
$129,814
Other Revenue
$7,428
All Other Contributions
$66,547
Change in Net Assets
$-172,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,498,866
Total Revenue per Audited Statements
$7,498,866
Total Revenue per Form 990
$7,498,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,066,256
Other Expenses$2,604,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,577,085$0$0$3,577,085
Pension Plan Contributions$793,240$38,035$0$831,275
Occupancy$704,420$0$0$704,420
Other Employee Benefits$430,756$9,251$0$440,007
Other Expenses$306,700$0$0$306,700
Interest$201,366$0$0$201,366
Current Officers, Directors, Trustees, and Key Employees$0$165,000$0$165,000
Insurance$36,687$45,454$0$82,141
Travel$74,787$0$0$74,787
Fees for Services Accounting$0$60,128$0$60,128
Payroll Taxes$50,502$2,387$0$52,889
Fees for Services Management$46,193$0$0$46,193
Information Technology$11,138$0$0$11,138
Conferences and Meetings$10,431$0$0$10,431
Fees for Services Legal$0$7,091$0$7,091
Advertising$1,601$0$0$1,601
Total Functional Expenses$7,343,758$327,346$0$7,671,104

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,671,104
Total Expenses per Audited Statements$7,671,104
Total Expenses per Form 990$7,671,104
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$8,361,747
Net OPEB Liability$136,134
Deferred Inflows - OPEB Related$73,543
Deferred Inflows - Pension Related$11,166
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
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Nims
Formed
2012
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
73
Volunteers
23

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 decreased Net Assets by ($1,073,768).”

Pt XI

“Line 9. Reconciling items; increasing net position are debt and accrued interest of $307,349. Impacting net position are capital outlay of $335,163 with depreciation of ($293,793)resulting in increasing net position by $41,370. The total of debt, accured interest,capital additions and depreciation is $348,719. The sum of Pension and OPEB impacts reduce net position by ($1,073,768)and when combined with Debt and Captial impacts of $348,719 result in a net reductions to net position of ($725,049). This is the total shown in Part XI line 9.”

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
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IRS990/RelatedEntityInd0true
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,420,585
Liabilities
$17,239,583
Net assets
-$2,818,998
Revenue
$7,498,866
Expenses
$7,671,104
Net income
-$172,238
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