Civic Intelligence

School District 27J Capital

EIN 84-1577255 • 501(c)3 • Brighton, CO

Profile

To promote and assist in the development, financing and acquisition of educational facilities and expansion in school district 27j, located in brighton, colorado (the school district).

1850 Egbert St Suite 140Brighton, CO 80601

www.sd27j.org/PAGE/131

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

88th percentile

36%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

88%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,198,548

Up $1,628,420 (+36%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$6,198,548

Up $1,628,420 (+36%) from 2023

Revenue

Up

$1,518,013

Up $711,303 (+88%) from 2023

Expenses

Down

$9,394

Down $200,175 (-96%) from 2023

Net Income

Up

$1,508,619

Up $911,478 (+153%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,721,670Liabilities 2010: $3,321Net Assets 2010: $1,718,3492010Assets 2011: $181,226Liabilities 2011: $2,859Net Assets 2011: $178,3672011Assets 2012: $330,067Liabilities 2012: $2,934Net Assets 2012: $327,1332012Assets 2013: $186,972Liabilities 2013: $684Net Assets 2013: $186,2882013Assets 2014: $499,471Liabilities 2014: $0Net Assets 2014: $499,4712014Assets 2015: $635,721Liabilities 2015: $492Net Assets 2015: $635,2292015Assets 2016: $851,377Liabilities 2016: $295Net Assets 2016: $851,0822016Assets 2017: $1,339,527Liabilities 2017: $0Net Assets 2017: $1,339,5272017Assets 2018: $2,297,908Liabilities 2018: $0Net Assets 2018: $2,297,9082018Assets 2019: $3,255,003Liabilities 2019: $208Net Assets 2019: $3,254,7952019Assets 2020: $4,326,952Liabilities 2020: $0Net Assets 2020: $4,326,9522020Assets 2021: $5,117,664Liabilities 2021: $0Net Assets 2021: $5,117,6642021Assets 2022: $4,004,687Liabilities 2022: $1Net Assets 2022: $4,004,6862022Assets 2023: $4,570,128Liabilities 2023: $0Net Assets 2023: $4,570,1282023Assets 2024: $6,198,548Liabilities 2024: $0Net Assets 2024: $6,198,5482024

Highlighted filing

2024

Assets$6,198,548
Liabilities$0
Net Assets$6,198,548

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $551,1142010Expenses 2011: $1,719,8602011Expenses 2012: $24,4032012Expenses 2013: $392,2442013Revenue 2014: $528,674Expenses 2014: $215,491Net Income 2014: $313,1832014Revenue 2015: $319,844Expenses 2015: $184,086Net Income 2015: $135,7582015Revenue 2016: $342,589Expenses 2016: $126,736Net Income 2016: $215,8532016Revenue 2017: $496,694Expenses 2017: $8,249Net Income 2017: $488,4452017Revenue 2018: $965,339Expenses 2018: $6,958Net Income 2018: $958,3812018Revenue 2019: $917,562Expenses 2019: $7,735Net Income 2019: $909,8272019Revenue 2020: $1,021,916Expenses 2020: $7,432Net Income 2020: $1,014,4842020Revenue 2021: $1,181,297Expenses 2021: $333,152Net Income 2021: $848,1452021Revenue 2022: $1,451,296Expenses 2022: $2,382,624Net Income 2022: -$931,3282022Revenue 2023: $806,710Expenses 2023: $209,569Net Income 2023: $597,1412023Revenue 2024: $1,518,013Expenses 2024: $9,394Net Income 2024: $1,508,6192024

Highlighted filing

2024

Revenue$1,518,013
Expenses$9,394
Net Income$1,508,619

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.20$0.00$6.20$1.52$0.01$1.51
2023Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$0.81$0.21$0.60
2022Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$1.45$2.38$0.93
2021Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$1.18$0.33$0.85
2020Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$1.02$0.01$1.01
2019Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.25$0.92$0.01$0.91
2018Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.97$0.01$0.96
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.50$0.01$0.49
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.34$0.13$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.32$0.18$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.53$0.22$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$1.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,518,013
Mission and Program Overview

Mission

To promote and assist in the development, financing and acquisition of educational facilities and expansion in School District 27J, located in Brighton, Colorado (The School District).

To promote and assist in the development, financing and acquisition of educational facilities and expansion in school district 27j.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,438,900$6,002,373▲ $1,563,473
Cash and Non-Interest-Bearing Accounts$120,030$174,616▲ $54,586
Accounts Receivable$5,880$16,240▲ $10,360
Savings and Temporary Cash Investments$5,318$5,319▲ $1
Total Assets$4,570,128$6,198,548▲ $1,628,420
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,570,128$6,198,548▲ $1,628,420
Total Net Assets Fund Balance$4,570,128$6,198,548▲ $1,628,420
Total Liabilities and Net Assets / Fund Balance$4,570,128$6,198,548▲ $1,628,420
Compensation and Service Providers

Employees

NameTitleOtherTotal
Kerrie MontiExecutive Di$127,954$127,954

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,369,340
Investment Income
$148,673
Other Revenue
$0
Change in Net Assets
$1,508,619

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,518,013
Revenue Not Reported on Form 990
$160,258
Total Revenue per Audited Statements
$1,678,271
Total Revenue per Form 990
$1,518,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$8,596-$8,596
Other Expenses-$798-$798
Total Functional Expenses$0$9,394$0$9,394

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$49,851
Expenses Not Reported on Form 990$40,457
Expenses per Audited Statements$9,394
Total Expenses per Form 990$9,394
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
Audit committee
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
Yes
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

A draft copy of the form 990 is provided to the board of directors prior to filing.

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

Any director who has a potential conflict of interest to any transaction proposed for consideration or action by the board of directors shall disclose such potential conflict of interest prior to any discussion or action on the transaction. Board of directors sign an "annual conflicts of interest policy acknowledgement" annually.

Form 990, Page 6, Part VI, Line 15B

Employees are paid by the brighton school district 27j.

Form 990, Page 6, Part VI, Line 19

A copy of form 990 and the organization's governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
School District 27j Capital
EIN
84-1577255
Phone
3036552984
Address
1850 EGBERT ST SUITE 140, BRIGHTON, CO 80601

Signing Officer

Name
Gregory Thompson
Title
Executive Director
Phone
3036552979
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Acunto
Formed
2001
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional services 0 8,596 0

Financial Statement Notes

Schedule D, Page 3, Part X

Management believes that the foundation has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THAT THE FOUNDATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY DIRECTOR WHO HAS A POTENTIAL CONFLICT OF INTEREST TO ANY TRANSACTION PROPOSED FOR CONSIDERATION OR ACTION BY THE BOARD OF DIRECTORS SHALL DISCLOSE SUCH POTENTIAL CONFLICT OF INTEREST PRIOR TO ANY DISCUSSION OR ACTION ON THE TRANSACTION. BOARD OF DIRECTORS SIGN AN "ANNUAL CONFLICTS OF INTEREST POLICY ACKNOWLEDGEMENT" ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYEES ARE PAID BY THE BRIGHTON SCHOOL DISTRICT 27J.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 AND THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03036552979
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCHOOL DISTRICT 27J CAPITAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FACILITY FEE FOUNDATION
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