Civic Intelligence

Poudre School District Foundation

EIN 84-1555092 • 501(c)3 • Fort Collins, CO

Profile

Inspiring community investment in student learning experiences. The foundation provides resources to poudre school district where gaps in funding occur. It also provides pass through support for other contributors by managing their scholarship funding and distributions.

PO Box 270338Fort Collins, CO 80527

www.psdfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

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

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

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

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

101%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

99th percentile

535%

Faster revenue growth than 99% of similar nonprofits.

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

Assets

Up

$2,882,322

Up $370,394 (+15%) from 2023

Liabilities

Up

$20,213

Up $12,666 (+168%) from 2023

Net Assets

Up

$2,862,109

Up $357,728 (+14%) from 2023

Revenue

Down

$332,615

Down $936,804 (-74%) from 2023

Expenses

Up

$212,322

Up $70,117 (+49%) from 2023

Net Income

Down

$120,293

Down $1,006,921 (-89%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $736,591Liabilities 2012: $165Net Assets 2012: $736,4262012Assets 2013: $808,753Liabilities 2013: $0Net Assets 2013: $808,7532013Assets 2014: $934,359Liabilities 2014: $0Net Assets 2014: $934,3592014Assets 2015: $944,364Liabilities 2015: $0Net Assets 2015: $944,3642015Assets 2016: $937,191Liabilities 2016: $0Net Assets 2016: $937,1912016Assets 2017: $1,052,752Liabilities 2017: $15,299Net Assets 2017: $1,037,4532017Assets 2018: $1,104,916Liabilities 2018: $575Net Assets 2018: $1,104,3412018Assets 2019: $1,087,889Liabilities 2019: $4,895Net Assets 2019: $1,082,9942019Assets 2020: $1,119,671Liabilities 2020: $4,623Net Assets 2020: $1,115,0482020Assets 2021: $1,381,047Liabilities 2021: $4,694Net Assets 2021: $1,376,3532021Assets 2022: $1,248,522Liabilities 2022: $4,930Net Assets 2022: $1,243,5922022Assets 2023: $2,511,928Liabilities 2023: $7,547Net Assets 2023: $2,504,3812023Assets 2024: $2,882,322Liabilities 2024: $20,213Net Assets 2024: $2,862,1092024

Highlighted filing

2024

Assets$2,882,322
Liabilities$20,213
Net Assets$2,862,109

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $153,431Expenses 2012: $111,086Net Income 2012: $42,3452012Revenue 2013: $194,804Expenses 2013: $123,040Net Income 2013: $71,7642013Revenue 2014: $226,115Expenses 2014: $100,509Net Income 2014: $125,6062014Revenue 2015: $149,331Expenses 2015: $139,326Net Income 2015: $10,0052015Revenue 2016: $157,876Expenses 2016: $165,049Net Income 2016: -$7,1732016Revenue 2017: $269,946Expenses 2017: $207,485Net Income 2017: $62,4612017Revenue 2018: $444,542Expenses 2018: $444,768Net Income 2018: -$2262018Revenue 2019: $210,510Expenses 2019: $249,373Net Income 2019: -$38,8632019Revenue 2020: $101,138Expenses 2020: $95,891Net Income 2020: $5,2472020Revenue 2021: $165,553Expenses 2021: $79,510Net Income 2021: $86,0432021Revenue 2022: $200,015Expenses 2022: $117,062Net Income 2022: $82,9532022Revenue 2023: $1,269,419Expenses 2023: $142,205Net Income 2023: $1,127,2142023Revenue 2024: $332,615Expenses 2024: $212,322Net Income 2024: $120,2932024

Highlighted filing

2024

Revenue$332,615
Expenses$212,322
Net Income$120,293

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 19, 2025
Return Version
2023v6.0
Gross Receipts
$374,217
Mission and Program Overview

Mission

Inspiring community investment in student learning experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,038,419$2,353,207▲ $314,788
Cash and Non-Interest-Bearing Accounts$468,009$525,615▲ $57,606
Accounts Receivable$5,500$3,500▼ $2,000
Total Assets$2,511,928$2,882,322▲ $370,394
Liabilities
Accounts Payable and Accrued Expenses$7,547$20,213▲ $12,666
Total Liabilities$7,547$20,213▲ $12,666
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,496,797$1,995,761▲ $498,964
Net Assets Without Donor Restrictions$1,007,584$866,348▼ $141,236
Total Net Assets Fund Balance$2,504,381$2,862,109▲ $357,728
Total Liabilities and Net Assets / Fund Balance$2,511,928$2,882,322▲ $370,394

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$2,353,207--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,038,419$5,306▲ $336,523$10,100$2,353,207
2022$1,138,720$700,000▲ $223,085$8,675$2,038,419
2021$1,269,706-▲ $119,452-$1,138,720
2020$1,032,559$4,946▲ $248,359$5,432$1,269,706
2019$976,417-▲ $65,951-$1,032,559
Compensation and Service Providers

Employees

NameTitleOtherTotal
Summer ShafferExecutive Di$139,752$139,752

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$242,449
Program Service Revenue
$0
Investment Income
$90,166
Other Revenue
$0
All Other Contributions
$242,449
Change in Net Assets
$120,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$177,117
Other Expenses$35,205
Total Fundraising Expense$6,837
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$177,117--$177,117
Fees for Service Investment Mgmnt Fees-$16,941-$16,941
Information Technology$3,271$3,271$4,361$10,903
Office Expenses$529$529$705$1,763
Insurance-$748-$748
Travel$169$169$224$562
Fees for Services Accounting-$420-$420
Advertising$90$90$120$300
Other Expenses$83$83$111$277
Total Functional Expenses$182,246$23,239$6,837$212,322
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Poudre School DistrictFort Collins, COGovMultiple$127,912
Front Range Community CollegeFort Collins, COGovScholarships$15,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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

The organization was provided with a draft copy of the return prior to filing. The draft copy is also provided to the treasurer of the board who provides a detailed review. The president has the authority to make a final decision if the board is not available for review of the return.

Form 990, Page 6, Part VI, Line 12C

Organization reviews conflict of interest policy annually as per irs rules and committee volunteers are required to sign off on conflict of interst policy for all awards.

Form 990, Page 6, Part VI, Line 18

The organization makes all documentation regarding operations and donations available upon request and through additional information provided through printed and reproduced materials distribution to the public.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Poudre School District Foundation
EIN
84-1555092
Phone
9704903009
Address
PO BOX 270338, FORT COLLINS, CO 80527

Signing Officer

Name
Tracy Katz
Title
President
Phone
9704903207
Signed
2025-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Katz
Formed
2000
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Firm
Rlr Llp
Address
1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
Preparer
Joseph M Hoefler
Phone
9706925300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Inspiring community investment in student learning experiences. The foundation provides resources to poudre school district where gaps in funding occur. It also provides pass through support for other contributors by managing their scholarship funding and distributions.

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAM ACTIVITIES

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

SCHOLARSHIPS

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt093484
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt055920
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0650268
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IRS990ScheduleA/PublicSupportPY170Pct00.70610
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt093484
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt055920
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0650268
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0336523
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt010100
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt014711
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01138720
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0700000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02038419
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0223085
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt08675
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt011534
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01269706
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01138720
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0119452
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt010726
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01032559
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt04946
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01269706
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0248359
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt05432
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt09809
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0976417
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01032559
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt065951
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IRS990ScheduleD/DonorAdvisedFundsGrantsAmt042816
IRS990ScheduleD/DonorAdvisedFundsHeldCnt023
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01763272
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02353207
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0ENDOWMENT FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.53680
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalBookValueProgramRltdAmt02353207
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IRS990ScheduleI/RecipientTable/CashGrantAmt0127912
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/IRCSectionDesc1GOV
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MULTIPLE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0POUDRE SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1FRONT RANGE COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0846013733
IRS990ScheduleI/RecipientTable/RecipientEIN1841001037
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02407 LAPORTE AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt14616 S SHIELDS ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FORT COLLINS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1FORT COLLINS
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP FUNDS ARE MAILED DIRECTLY TO INSTITUTIONS WITH INSTRUCTIONS ON THE SCHEDULE AND RULES FOR USE AND DISBURSEMENT OF FUNDS. ADDITIONALLY, DONORS ARE GIVEN ANNUAL STATEMENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INSPIRING COMMUNITY INVESTMENT IN STUDENT LEARNING EXPERIENCES. THE FOUNDATION PROVIDES RESOURCES TO POUDRE SCHOOL DISTRICT WHERE GAPS IN FUNDING OCCUR. IT ALSO PROVIDES PASS THROUGH SUPPORT FOR OTHER CONTRIBUTORS BY MANAGING THEIR SCHOLARSHIP FUNDING AND DISTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION WAS PROVIDED WITH A DRAFT COPY OF THE RETURN PRIOR TO FILING. THE DRAFT COPY IS ALSO PROVIDED TO THE TREASURER OF THE BOARD WHO PROVIDES A DETAILED REVIEW. THE PRESIDENT HAS THE AUTHORITY TO MAKE A FINAL DECISION IF THE BOARD IS NOT AVAILABLE FOR REVIEW OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION REVIEWS CONFLICT OF INTEREST POLICY ANNUALLY AS PER IRS RULES AND COMMITTEE VOLUNTEERS ARE REQUIRED TO SIGN OFF ON CONFLICT OF INTERST POLICY FOR ALL AWARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL DOCUMENTATION REGARDING OPERATIONS AND DONATIONS AVAILABLE UPON REQUEST AND THROUGH ADDITIONAL INFORMATION PROVIDED THROUGH PRINTED AND REPRODUCED MATERIALS DISTRIBUTION TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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