Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Summit Middle Charter School Inc.
990 • Fiscal year 2019 • EIN 84-1562333
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
2.76x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$3,996,308
Down $1,284,171 (-24%) from 2018
Net Assets
Up-$7,048,251
Up $1,150,867 (+14%) from 2018
Liabilities
Down$11,044,559
Down $2,435,038 (-18%) from 2018
Revenue And Expenses
Revenue
Up$4,308,775
Up $348,924 (+8.8%) from 2018
Expenses
Down$3,852,227
Down $2,158,385 (-36%) from 2018
Net Income
Up$456,548
Up $2,507,309 (+122%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- May 12, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $4,308,775
Mission and Program Overview
Mission
Public education for mainstream learners in a middle school setting. The school is a no child left behind, blue ribbon school.
Public education for mainstream learners in a middle school setting.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,476,348 | $1,898,668 | ▲ $422,320 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $369,477 | $594,704 | ▲ $225,227 |
| Land, Buildings, and Equipment, Net | $122,575 | $115,906 | ▼ $6,669 |
| Prepaid Expenses and Deferred Charges | $0 | $1,343 | ▲ $1,343 |
| Pledges and Grants Receivable | $800 | $0 | ▼ $800 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-8,446,020 | $-7,642,955 | ▲ $803,065 |
| Total Assets | $5,280,479 | $3,996,308 | ▼ $1,284,171 |
| Other Assets Total | $3,680,756 | $1,980,391 | ▼ $1,700,365 |
| Liabilities | |||
| Other Liabilities | $12,431,983 | $10,661,527 | ▼ $1,770,456 |
| Deferred Revenue | $501,653 | - | - |
| Accounts Payable and Accrued Expenses | $183,386 | $223,032 | ▲ $39,646 |
| Unsecured Notes Loans Payable | $240,000 | $160,000 | ▼ $80,000 |
| Total Liabilities | $13,357,022 | $11,044,559 | ▼ $2,312,463 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-8,076,543 | $-7,048,251 | ▲ $1,028,292 |
| Total Liabilities and Net Assets / Fund Balance | $5,280,479 | $3,996,308 | ▼ $1,284,171 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $104,520 | $12,009 | $116,529 |
| Equipment | $11,386 | $1,264 | $12,650 |
| Other Assets Org | $79,074 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Adam Galvin | Principal/ex-officio | FT | $125,783 | $41,065 | $166,848 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jill Oliver | Chair |
| Evgeny Taranda | Member |
| Heidi Phan-peterson | Member |
| Kevin Hall | Member |
| Laura Mancini Chan | Member |
| Renee Garcia | Member |
| Ross Wehner | Member |
| Tony Wibbler | Secretary |
| Ron Wawrzynek | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,250,235
- Program Service Revenue
- $58,540
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $39,555
- Change in Net Assets
- $456,548
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,308,775
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $4,308,775
- Total Revenue per Form 990
- $4,308,775
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,707,520 |
| Other Expenses | $1,144,707 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,414,168 | $522,994 | - | $1,937,162 |
| Fees for Services Other | $212,559 | $709,114 | - | $921,673 |
| Pension Plan Contributions | $250,705 | $99,642 | - | $350,347 |
| Other Employee Benefits | $152,411 | $63,645 | - | $216,056 |
| Current Officers, Directors, Trustees, and Key Employees | $87,559 | $87,559 | - | $175,118 |
| Office Expenses | $97,853 | $22,444 | - | $120,297 |
| Travel | $33,475 | $14,414 | - | $47,889 |
| Occupancy | $9,610 | $26,347 | - | $35,957 |
| Payroll Taxes | $20,303 | $8,534 | - | $28,837 |
| Depreciation Depletion | $6,669 | - | - | $6,669 |
| Information Technology | $4,903 | $1,373 | - | $6,276 |
| Fees for Services Accounting | - | $3,820 | - | $3,820 |
| All Other Expenses | $1,192 | $934 | - | $2,126 |
| Total Functional Expenses | $2,291,407 | $1,560,820 | $0 | $3,852,227 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,925,558 |
| Total Expenses per Form 990 | $3,852,227 |
| Expenses per Audited Statements | $3,845,558 |
| Expenses Not Reported on Form 990 | $80,000 |
| Expenses Not Reported on Financial Statements | $6,669 |
| Other Expense Adjustments | $6,669 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Net Pension Liabilities | $5,917,183 |
| Deferred Pension Inflows | $4,448,367 |
| Net Opeb Liabilities | $295,527 |
| Deferred Opeb Related Inflows | $450 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Audit committee
- Yes
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Members of summit middle school include the parents of the current students, faculty, and staff.”
Form 990, Part VI, Section A, Line 7A
“The members of summit middle school elect the board of directors.”
Form 990, Part VI, Section A, Line 7B
“Per the bylaws: the mission, bylaws, and goals and objectives of the school may be altered, amended, or repealed by the affirmative vote of two-thirds of those casting votes, where are least fourty (40) percent of the membership must have voted.”
Form 990, Part VI, Section A, Line 8B
“The organization does not have any committees with authority to act on behalf of the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by the organization's public accounting firm based on information provided by the management. Once a draft of the filing is available, the board treasurer and business manager review the return before filing. The return is included in the board packet for board review and questions before filing.”
Form 990, Part VI, Section B, Line 15
“The principal evaluation committee reviewed the principal's compensation. The committee reviewed the organization's financial five year forecast, boulder valley school district and surrounding charter schools and districts compensation for similar duties and positions. The committee follows the summit principal evaluation policy. This last occurred in may 2019. The principal evaluation committee reviewed the compensation of all the employees. The committee reviewed the organization's financial five year forecast, and boulder valley school district and surrounding charter schools and districts compensation for similar duties and position. Teacher salaries are set by the salary matrix. This last occurred in may 2019.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest policy and audited financial statements are available on the organization's website.”
Filing and Contact Details
Filer
- Filer Name
- Summit Middle Charter School Inc
- EIN
- 84-1562333
- Phone
- 3034999511
- Address
- 4655 HANOVER AVENUE, BOULDER, CO 80305
- Doing Business As
- Summit Middle School
Signing Officer
- Name
- Ron Wawrznek
- Title
- Treasurer
- Phone
- 3034999511
- Signed
- 2020-05-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jill Oliver
- Formed
- 2000
- Legal Domicile
- Co
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 250
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 370 INTERLOCKEN BLVD SUITE 500, BROOMFIELD, CO 80021
- Preparer
- Sarah Hintz
- Phone
- 3034668822
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Other services: program service expenses 212,559. Management and general expenses 709,114. Fundraising expenses 0. Total expenses 921,673.”
Form 990, Part IX
“Payroll is processed by the boulder valley school district and is reimbursed by the filing organization. The reimbursement is allocated to lines 5 through 10 based on the appropriate expense type.”
FORM 990, PART XI, LINE 9:
“Change in pension liability 571,744.”
Form 990, Part Cii, Line 1
“The school follows a modified accrual method of accounting. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
Form 990, Part XII, Line 2C
“The process for the oversight of audit and selection of an accountant has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Part x, line 1 the school participates in the school division trust fund (schdtf), a cost-sharing multiple-employer defined benefit pension fund administered by the public employees' retirement association of colorado ("pera"). The net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position of the schdtf have been determined using the economic resources measurement focus and the accrual basis of accounting. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Repayment of debt principal 80,000.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“DEPRECIATION 6,669.”
Raw XML AppendixShowing 400 of 535 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | SUMMIT MIDDLE SCHOOL IS A TUITION-FREE, PUBLIC CHARTER SCHOOL IN THE BOULDER VALLEY SCHOOL DISTRICT (BVSD), SERVING GRADES 6,7, AND 8 THROUGH MIXED-AGE CLASSES GROUPED BY ABILITY, INTEREST, MOTIVATION, DEVELOPMENTAL LEVEL, AND MASTERY OF PREVIOUS MATERIAL, AND TAUGHT BY TEACHERS WHO ARE SPECIALISTS IN THEIR SUBJECT AREAS. ENROLLMENT FOR THE 2018-2019 SCHOOL YEAR WAS 359 FULL-TIME EQUIVALENT STUDENTS. ENROLLMENT PROJECTED FOR THE 2019-2020 SCHOOL YEAR IS 359 FULL-TIME EQUIVALENT STUDENTS. |
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| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1373 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 4903 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6276 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13273 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 122575 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 115906 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 129179 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PUBLIC EDUCATION FOR MAINSTREAM LEARNERS IN A MIDDLE SCHOOL SETTING. THE SCHOOL IS A NO CHILD LEFT BEHIND BLUE RIBBON SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -8076543 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -7048251 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 26347 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9610 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 35957 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 22444 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 97853 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 120297 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3680756 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1980391 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 571744 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 63645 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 152411 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 216056 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12431983 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10661527 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 522994 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1414168 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1937162 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8534 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20303 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28837 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 369477 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 594704 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 99642 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 250705 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 350347 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 800 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1343 |
| IRS990/PrincipalOfficerNm | 0 | JILL OLIVER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BOOKSTORE SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 47591 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10949 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 47591 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10949 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3959851 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 6010612 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2050761 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 6010612 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3959851 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 456548 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 58540 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 104520 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 12009 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 116529 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11386 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1264 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 12650 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 80000 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 6669 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3845558 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1901317 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 79074 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED OPEB RELATED OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 80000 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 6669 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5917183 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 295527 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 4448367 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 450 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NET OPEB LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DEFERRED OPEB RELATED INFLOWS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4308775 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | PART X, LINE 1 THE SCHOOL PARTICIPATES IN THE SCHOOL DIVISION TRUST FUND (SCHDTF), A COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION FUND ADMINISTERED BY THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO ("PERA"). THE NET PENSION LIABILITY, DEFERRED OUTFLOWS OF RESOURCES AND DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS, PENSION EXPENSE, INFORMATION ABOUT THE FIDUCIARY NET POSITION AND ADDITIONS TO/DEDUCTIONS FROM THE FIDUCIARY NET POSITION OF THE SCHDTF HAVE BEEN DETERMINED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. FOR THIS PURPOSE, BENEFIT PAYMENTS (INCLUDING REFUNDS OF EMPLOYEE CONTRIBUTIONS) ARE RECOGNIZED WHEN DUE AND PAYABLE IN ACCORDANCE WITH THE BENEFIT TERMS. INVESTMENTS ARE REPORTED AT FAIR VALUE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | REPAYMENT OF DEBT PRINCIPAL 80,000. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION 6,669. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 115906 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1980391 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3852227 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10661527 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4308775 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4308775 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3925558 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THROUGH THE SCHOOL'S WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | PUBLIC SCHOOL FUNDING RECEIVED FROM FEDERAL, STATE AND LOCAL GOVERNMENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 125783 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 4000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 25152 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 11672 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 241 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ADAM GALVIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRINCIPAL/EX-OFFICIO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 166848 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF SUMMIT MIDDLE SCHOOL INCLUDE THE PARENTS OF THE CURRENT STUDENTS, FACULTY, AND STAFF. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF SUMMIT MIDDLE SCHOOL ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PER THE BYLAWS: THE MISSION, BYLAWS, AND GOALS AND OBJECTIVES OF THE SCHOOL MAY BE ALTERED, AMENDED, OR REPEALED BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THOSE CASTING VOTES, WHERE ARE LEAST FOURTY (40) PERCENT OF THE MEMBERSHIP MUST HAVE VOTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE BOARD TREASURER AND BUSINESS MANAGER REVIEW THE RETURN BEFORE FILING. THE RETURN IS INCLUDED IN THE BOARD PACKET FOR BOARD REVIEW AND QUESTIONS BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PRINCIPAL EVALUATION COMMITTEE REVIEWED THE PRINCIPAL'S COMPENSATION. THE COMMITTEE REVIEWED THE ORGANIZATION'S FINANCIAL FIVE YEAR FORECAST, BOULDER VALLEY SCHOOL DISTRICT AND SURROUNDING CHARTER SCHOOLS AND DISTRICTS COMPENSATION FOR SIMILAR DUTIES AND POSITIONS. THE COMMITTEE FOLLOWS THE SUMMIT PRINCIPAL EVALUATION POLICY. THIS LAST OCCURRED IN MAY 2019. THE PRINCIPAL EVALUATION COMMITTEE REVIEWED THE COMPENSATION OF ALL THE EMPLOYEES. THE COMMITTEE REVIEWED THE ORGANIZATION'S FINANCIAL FIVE YEAR FORECAST, AND BOULDER VALLEY SCHOOL DISTRICT AND SURROUNDING CHARTER SCHOOLS AND DISTRICTS COMPENSATION FOR SIMILAR DUTIES AND POSITION. TEACHER SALARIES ARE SET BY THE SALARY MATRIX. THIS LAST OCCURRED IN MAY 2019. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | OTHER SERVICES: PROGRAM SERVICE EXPENSES 212,559. MANAGEMENT AND GENERAL EXPENSES 709,114. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 921,673. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PAYROLL IS PROCESSED BY THE BOULDER VALLEY SCHOOL DISTRICT AND IS REIMBURSED BY THE FILING ORGANIZATION. THE REIMBURSEMENT IS ALLOCATED TO LINES 5 THROUGH 10 BASED ON THE APPROPRIATE EXPENSE TYPE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | CHANGE IN PENSION LIABILITY 571,744. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
Document Assets
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Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,996,308
- Liabilities
- $11,044,559
- Net assets
- -$7,048,251
- Revenue
- $4,308,775
- Expenses
- $3,852,227
- Net income
- $456,548