Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Ridgeview Classical Schools
990 • Fiscal year 2015 • EIN 84-1567368
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.84x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$5,214,731
Up $492,604 (+10%) from 2014
Net Assets
Down-$4,387,206
Down $8,706,231 (-202%) from 2014
Liabilities
Up$9,601,937
Up $9,198,835 (+2282%) from 2014
Revenue And Expenses
Revenue
Up$6,366,847
Up $496,007 (+8.4%) from 2014
Expenses
Up$6,587,682
Up $694,974 (+12%) from 2014
Net Income
Down-$220,835
Down $198,967 (-910%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Apr 4, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $6,373,198
Mission and Program Overview
Mission
The mission of ridgeview classical schools is to develop the academic potential and personal character of each student through academically rigorous, content-rich, education programs.
Develop student's academic potential through rigorous, content-rich, educational programs.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,671,659 | $2,652,592 | ▼ $19,067 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $2,671,659 | $2,652,592 | ▼ $19,067 |
| Savings and Temporary Cash Investments | $1,546,636 | $1,631,531 | ▲ $84,895 |
| Cash and Non-Interest-Bearing Accounts | $423,472 | $423,220 | ▼ $252 |
| Accounts Receivable | $80,360 | $18,850 | ▼ $61,510 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $1,647,366 | $-7,039,798 | ▼ $8,687,164 |
| Total Assets | $4,722,127 | $5,214,731 | ▲ $492,604 |
| Other Assets Total | $0 | $488,538 | ▲ $488,538 |
| Liabilities | |||
| Other Liabilities | $0 | $9,277,171 | ▲ $9,277,171 |
| Accounts Payable and Accrued Expenses | $403,102 | $324,766 | ▼ $78,336 |
| Total Liabilities | $403,102 | $9,601,937 | ▲ $9,198,835 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,319,025 | $-4,387,206 | ▼ $8,706,231 |
| Total Liabilities and Net Assets / Fund Balance | $4,722,127 | $5,214,731 | ▲ $492,604 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,559,503 | $155,647 | $1,715,150 |
| Leasehold Improvements | $817,761 | $614,803 | $1,432,564 |
| Equipment | $136,072 | $288,182 | $424,254 |
| Land | $125,000 | - | $125,000 |
| Other Land Buildings | $14,256 | - | $14,256 |
| Other Assets Org | $488,538 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Derek Anderson | Principal/ex Officio Member | FT | $92,739 | $20,905 | $113,644 |
| Domenic Capine | Principal/ex Officio Member | FT | $67,511 | $20,606 | $88,117 |
| Kim Miller | Business Manager (thru 9/14) | FT | $22,995 | $8,029 | $31,024 |
| Spencer Nauman | Business Manager (from 9/14) | FT | $18,962 | $3,191 | $22,153 |
Board Members and Trustees
| Name | Title |
|---|---|
| Kristina Menon | President |
| Teresa Schuemann | Vice President/secretary (from 6/14) |
| Lynette Strauser | Vice President/secretary (thru 5/14) |
| Fred Wagner | Director/member |
| Paul Heyliger | Director/member |
| Dan Nygaard | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $9,860
- Program Service Revenue
- $6,333,366
- Investment Income
- $9,735
- Other Revenue
- $13,886
- All Other Contributions
- $5,000
- Change in Net Assets
- $-220,835
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $6,373,198
- Revenue Not Reported on Financial Statements
- $-6,351
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $-6,351
- Total Revenue per Audited Statements
- $6,373,198
- Total Revenue per Form 990
- $6,366,847
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,471,116 |
| Other Expenses | $2,116,566 |
| 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 | $2,375,965 | $542,548 | - | $2,918,513 |
| Occupancy | $570,262 | $274,086 | - | $844,348 |
| Pension Plan Contributions | $399,362 | $392,177 | - | $791,539 |
| Other Employee Benefits | $379,657 | $89,013 | - | $468,670 |
| Current Officers, Directors, Trustees, and Key Employees | $31,857 | $216,019 | - | $247,876 |
| Other Expenses | $200,370 | $100,080 | - | $200,370 |
| Office Expenses | - | $141,305 | - | $141,305 |
| Depreciation Depletion | - | $137,895 | - | $137,895 |
| Fees for Services Other | - | $66,652 | - | $66,652 |
| Payroll Taxes | $34,936 | $9,582 | - | $44,518 |
| Fees for Services Legal | - | $39,802 | - | $39,802 |
| Insurance | - | $38,050 | - | $38,050 |
| All Other Expenses | $1,896 | $32,431 | - | $34,327 |
| Information Technology | - | $32,075 | - | $32,075 |
| Travel | - | $18,657 | - | $18,657 |
| Total Functional Expenses | $4,457,310 | $2,130,372 | $0 | $6,587,682 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $6,594,033 |
| Expenses per Audited Statements | $6,587,682 |
| Total Expenses per Form 990 | $6,587,682 |
| Expenses Not Reported on Form 990 | $6,351 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $6,351 |
| Fundraising Gross Income | $4,407 |
| 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 Liability Due in More Than One Year | $9,260,445 |
| Deferred Inflows - Pension | $16,726 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Backup withholding compliance
- 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
- 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, Part VI, Section A, Line 1
“The principals of the school shall be non-voting ex officio members of the board of directors.”
Form 990, Part VI, Section A, Line 6
“Each parent or legal guardian of a child enrolled at the school, all full-time teachers, and administrators are voting members.”
Form 990, Part VI, Section A, Line 7A
“The members elect the governing board of directors.”
Form 990, Part VI, Section A, Line 8B
“The elected board secretary keeps minutes for all board meetings. Those minutes are reviewed by the entire board at the following meeting and then voted into the permanent record. There are no committees appointed to act with board authority.”
Form 990, Part VI, Section B, Line 11
“The form 990 is reviewed by the president of the board of directors prior to filing. In addition, each member of the board is provided a copy of the return prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Ridgeview classical schools maintains a policy manual that describes all of the school's policies, including the conflict of interest policy. At the beginning of each fiscal year, all board members are required to review the policies and sign that they intend to uphold those policies. We have not identified conflicts of interest among officers or directors and have thus not needed to impose any restrictions on persons acting in those roles.”
Form 990, Part VI, Section B, Line 15A
“The board of directors is directly responsible for determining the compensation of the school principals. The level of compensation is determined through market research for similar positions as well as budget considerations. The principal determines the compensation for other officers of the school. All proposed contracts are reviewed and signed by the president of the board of directors.”
Form 990, Part VI, Section C, Line 19
“All documents available to the public are available at the front office of the school. Some statements are available in the student-parent handbook and on the website.”
Filing and Contact Details
Filer
- Filer Name
- Ridgeview Classical Schools
- EIN
- 84-1567368
- Phone
- 9704944620
- Address
- 1800 SOUTH LEMAY, FORT COLLINS, CO 80525
Signing Officer
- Name
- Kristina Menon
- Title
- President
- Phone
- 9704944620
- Signed
- 2016-04-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kristina Menon
- Formed
- 2000
- Legal Domicile
- Co
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 159
- Volunteers
- 142
Preparer
- Firm
- Eide Bailly Llp
- Address
- 5299 DTC BLVD STE 1000, GREENWOOD VILLAGE, CO 80111
- Preparer
- Kyle Fritch CPA
- Phone
- 3037705700
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“Ridgeview designates a board member to act as treasurer. The treasurer meets with the business manager to review financial statements monthly. The treasurer presents those financial statements at the regular board meetings for review by the entire board. The treasurer and business manager select the independent accounting firm to perform the annual audit. Upon completion, the board sets aside time, either in a regular or special board meeting, to provide the independent accountant an opportunity to present the final audit to the full board. The entire board then votes to approve the final audit each year, and a copy of that audit is submitted to poudre school district.”
FORM 990, PART XI, LINE 9:
“Restatment of net position due to implementation of gasb no. 68 & 71 -8,485,396.”
Financial Statement Notes
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Fundraising expense reported with revenue on 990 -6,351.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Fundraising expense reported with revenue on 990 6,351.”
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 18850 |
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| IRS990/Desc | 0 | OPERATION OF A CHARTER SCHOOL, A COMPONENT UNIT OF POUDRE SCHOOL DISTRICT.THE ORGANIZATION SUCCESSFULLY EDUCATED 791 STUDENTS DURING THE 2014-2015 SCHOOL YEAR. |
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| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1058632 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2671659 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2652592 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3711224 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| 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 | THE MISSION OF RIDGEVIEW CLASSICAL SCHOOLS IS TO DEVELOP THE ACADEMIC POTENTIAL AND PERSONAL CHARACTER OF EACH STUDENT THROUGH ACADEMICALLY RIGOROUS, CONTENT-RICH, EDUCATIONAL PROGRAMS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4319025 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -4387206 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -1944 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -1944 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 15830 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15830 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 274086 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 570262 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 844348 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 141305 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 141305 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 488538 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -8485396 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 89013 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 379657 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 468670 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | SPECIAL EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL MATERIALS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 100080 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 349661 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 113344 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 200370 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 349661 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 213424 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 200370 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9277171 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 542548 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2375965 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2918513 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9582 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 34936 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 44518 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 2671659 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 2652592 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 392177 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 399362 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 791539 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KRISTINA MENON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PER PUPIL OPERATION RE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STUDENT ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5817803 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 325664 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 68928 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5817803 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 325664 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 68928 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 13645 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10912 |
| IRS990/PYOtherExpensesAmt | 0 | 1898616 |
| IRS990/PYOtherRevenueAmt | 0 | 15115 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5831168 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -21868 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3994092 |
| IRS990/PYTotalExpensesAmt | 0 | 5892708 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5870840 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -220835 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 15830 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6333366 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1546636 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1631531 |
| 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 | 1559503 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 155647 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1715150 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 136072 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 288182 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 424254 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6351 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6587682 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 125000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 125000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 817761 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 614803 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1432564 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 488538 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOWS - PENSION |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 6351 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 14256 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14256 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 16726 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 9260445 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED INFLOWS - PENSION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NET PENSION LIABILITY DUE IN MORE THAN ONE YEAR |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -6351 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -6351 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6373198 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FUNDRAISING EXPENSE REPORTED WITH REVENUE ON 990 -6,351. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSE REPORTED WITH REVENUE ON 990 6,351. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2652592 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 488538 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6587682 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9277171 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6366847 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6373198 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6594033 |
| 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 | 0 |
| 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 | THE ORGANIZATION IS A CHARTER SCHOOL ORGANIZED UNDER THE COLORADO CHARTER SCHOOL ACT (COLORADO REVISED STATUTES SECTION 22-30.5-101). THE ORGANIZATION OPERATES UNDER A CHARTER GRANTED BY THE POUDRE SCHOOL DISTRICT (THE DISTRICT) BOARD OF EDUCATION. THE ORGANIZATION IS A COMPONENT UNIT OF THE DISTRICT AND IS INCLUDED IN THE DISTRICT'S COMPREHENSIVE ANNUAL FINANCIAL REPORT. THE ORGANIZATION IS A PUBLIC SCHOOL, NOT A PRIVATE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, SCHEDULE E, PART I, LINE 3: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PRINCIPALS OF THE SCHOOL SHALL BE NON-VOTING EX OFFICIO MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH PARENT OR LEGAL GUARDIAN OF A CHILD ENROLLED AT THE SCHOOL, ALL FULL-TIME TEACHERS, AND ADMINISTRATORS ARE VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS ELECT THE GOVERNING BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ELECTED BOARD SECRETARY KEEPS MINUTES FOR ALL BOARD MEETINGS. THOSE MINUTES ARE REVIEWED BY THE ENTIRE BOARD AT THE FOLLOWING MEETING AND THEN VOTED INTO THE PERMANENT RECORD. THERE ARE NO COMMITTEES APPOINTED TO ACT WITH BOARD AUTHORITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. IN ADDITION, EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | RIDGEVIEW CLASSICAL SCHOOLS MAINTAINS A POLICY MANUAL THAT DESCRIBES ALL OF THE SCHOOL'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT THE BEGINNING OF EACH FISCAL YEAR, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICIES AND SIGN THAT THEY INTEND TO UPHOLD THOSE POLICIES. WE HAVE NOT IDENTIFIED CONFLICTS OF INTEREST AMONG OFFICERS OR DIRECTORS AND HAVE THUS NOT NEEDED TO IMPOSE ANY RESTRICTIONS ON PERSONS ACTING IN THOSE ROLES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF DIRECTORS IS DIRECTLY RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE SCHOOL PRINCIPALS. THE LEVEL OF COMPENSATION IS DETERMINED THROUGH MARKET RESEARCH FOR SIMILAR POSITIONS AS WELL AS BUDGET CONSIDERATIONS. THE PRINCIPAL DETERMINES THE COMPENSATION FOR OTHER OFFICERS OF THE SCHOOL. ALL PROPOSED CONTRACTS ARE REVIEWED AND SIGNED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL DOCUMENTS AVAILABLE TO THE PUBLIC ARE AVAILABLE AT THE FRONT OFFICE OF THE SCHOOL. SOME STATEMENTS ARE AVAILABLE IN THE STUDENT-PARENT HANDBOOK AND ON THE WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RIDGEVIEW DESIGNATES A BOARD MEMBER TO ACT AS TREASURER. THE TREASURER MEETS WITH THE BUSINESS MANAGER TO REVIEW FINANCIAL STATEMENTS MONTHLY. THE TREASURER PRESENTS THOSE FINANCIAL STATEMENTS AT THE REGULAR BOARD MEETINGS FOR REVIEW BY THE ENTIRE BOARD. THE TREASURER AND BUSINESS MANAGER SELECT THE INDEPENDENT ACCOUNTING FIRM TO PERFORM THE ANNUAL AUDIT. UPON COMPLETION, THE BOARD SETS ASIDE TIME, EITHER IN A REGULAR OR SPECIAL BOARD MEETING, TO PROVIDE THE INDEPENDENT ACCOUNTANT AN OPPORTUNITY TO PRESENT THE FINAL AUDIT TO THE FULL BOARD. THE ENTIRE BOARD THEN VOTES TO APPROVE THE FINAL AUDIT EACH YEAR, AND A COPY OF THAT AUDIT IS SUBMITTED TO POUDRE SCHOOL DISTRICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | RESTATMENT OF NET POSITION DUE TO IMPLEMENTATION OF GASB NO. 68 & 71 -8,485,396. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | RIDGEVIEW CLASSICAL SCHOOL |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,214,731
- Liabilities
- $9,601,937
- Net assets
- -$4,387,206
- Revenue
- $6,366,847
- Expenses
- $6,587,682
- Net income
- -$220,835