Civic Intelligence

Rocky Mountain Academy of Evergreen Inc

EIN 84-1593739 • 501(c)3 • Evergreen, CO

Profile

Rocky Mountain Academy of Evergreen inspires each student to pursue personal and academic excellence through an intellectually challenging Core Knowledge curriculum within a nurturing environment.

2959 Royale Elk WayEvergreen, CO 80439-8689

www.rnae.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.93x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

1.85x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

46th percentile

2.8%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

48th percentile

$179,895

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

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

Asset Growth

19th percentile

-4.5%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

53rd percentile

8.4%

Faster revenue growth than 53% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$10,464,733

Down $490,092 (-4.5%) from 2024

Liabilities

Down

$9,768,643

Down $635,607 (-6.1%) from 2024

Net Assets

Up

$696,090

Up $145,515 (+26%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Up

$5,285,780

Up $407,582 (+8.4%) from 2024

Expenses

Up

$5,140,265

Up $240,672 (+4.9%) from 2024

Net Income

Up

$145,515

Up $166,910 (+780%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$20M$10M$0-$10MAssets 2018: $6,890,335Liabilities 2018: $14,774,585Net Assets 2018: -$7,884,2502018Assets 2019: $5,501,635Liabilities 2019: $8,442,906Net Assets 2019: -$2,941,2712019Assets 2020: $5,966,875Liabilities 2020: $8,284,670Net Assets 2020: -$2,317,7952020Assets 2021: $9,427,254Liabilities 2021: $11,184,630Net Assets 2021: -$1,757,3762021Assets 2022: $10,684,637Liabilities 2022: $9,609,536Net Assets 2022: $1,075,1012022Assets 2023: $11,139,464Liabilities 2023: $10,567,494Net Assets 2023: $571,9702023Assets 2024: $10,954,825Liabilities 2024: $10,404,250Net Assets 2024: $550,5752024Assets 2025: $10,464,733Liabilities 2025: $9,768,643Net Assets 2025: $696,0902025

Highlighted filing

2025

Assets$10,464,733
Liabilities$9,768,643
Net Assets$696,090
Open 2025 Filing

Operations Trend

Revenue Growth53rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $2,436,557Expenses 2018: $2,867,666Net Income 2018: -$431,1092018Revenue 2019: $6,280,955Expenses 2019: $1,337,976Net Income 2019: $4,942,9792019Revenue 2020: $4,416,361Expenses 2020: $3,792,885Net Income 2020: $623,4762020Revenue 2021: $3,905,931Expenses 2021: $3,345,512Net Income 2021: $560,4192021Revenue 2022: $5,285,359Expenses 2022: $2,452,882Net Income 2022: $2,832,4772022Revenue 2023: $4,678,285Expenses 2023: $5,181,416Net Income 2023: -$503,1312023Revenue 2024: $4,878,198Expenses 2024: $4,899,593Net Income 2024: -$21,3952024Revenue 2025: $5,285,780Expenses 2025: $5,140,265Net Income 2025: $145,5152025

Highlighted filing

2025

Revenue$5,285,780
Expenses$5,140,265
Net Income$145,515
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$10,464,733
Liabilities
$9,768,643
Net assets
$696,090
Revenue
$5,285,780
Expenses
$5,140,265
Net income
$145,515
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.5$9.77$0.70$5.29$5.14$0.15
2024Detailed filing. Detailed filing data is available for this year.$11.0$10.4$0.55$4.88$4.90$0.02
2023Detailed filing. Detailed filing data is available for this year.$11.1$10.6$0.57$4.68$5.18$0.50
2022Detailed filing. Detailed filing data is available for this year.$10.7$9.61$1.08$5.29$2.45$2.83
2021Detailed filing. Detailed filing data is available for this year.$9.43$11.2$1.76$3.91$3.35$0.56
2020Summary only. Only limited summary data is available for this year.$5.97$8.28$2.32$4.42$3.79$0.62
2019Summary only. Only limited summary data is available for this year.$5.50$8.44$2.94$6.28$1.34$4.94
2018Summary only. Only limited summary data is available for this year.$6.89$14.8$7.88$2.44$2.87$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 13, 2026
Return Version
2024v5.1
Gross Receipts
$5,285,780
Mission and Program Overview

Mission

Rocky Mountain Academy of Evergreen inspires each student to pursue personal and academic excellence through an intellectually challenging Core Knowledge curriculum within a nurturing environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,154,658$6,745,410▼ $409,248
Cash and Non-Interest-Bearing Accounts$1,869,342$2,318,078▲ $448,736
Rtn Earn Endowment Incm Other Fnds$550,575$696,090▲ $145,515
Savings and Temporary Cash Investments$164,671$175,951▲ $11,280
Accounts Receivable$11,720$11,325▼ $395
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$10,954,825$10,464,733▼ $490,092
Other Assets Total$1,754,434$1,213,969▼ $540,465
Liabilities
Other Liabilities$6,708,716$6,262,825▼ $445,891
Tax Exempt Bond Liabilities$3,680,000$3,500,000▼ $180,000
Accounts Payable and Accrued Expenses$15,534$5,818▼ $9,716
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$10,404,250$9,768,643▼ $635,607
Net Assets / Fund Balance
Total Net Assets Fund Balance$550,575$696,090▲ $145,515
Total Liabilities and Net Assets / Fund Balance$10,954,825$10,464,733▼ $490,092

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,783,771$3,643,788$9,427,559
Leasehold Improvements$524,987$1,739,116$2,264,103
Land$436,652-$436,652
Other Assets Org$14,220--
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann HudsonPrincipalFT$144,960$34,935$179,895
Janelle JohnsonAsst PrincpalFT$104,652$25,221$129,873

Board Members and Trustees

NameTitle
Stephanie UlibarriPresident
Scott JonesVice President
Chris RobbinsParent Rep
Erin CalytonParent Rep
Heidi MorganParent Rep
Ian DunbarParent Rep
Maureen UptonParent Rep
Magda SmithSecretary
Hubert van der HeijdenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$437,895
Program Service Revenue
$4,729,879
Investment Income
$0
Other Revenue
$118,006
All Other Contributions
$88,062
Change in Net Assets
$145,515

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,285,780
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,285,780
Total Revenue per Form 990
$5,285,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,462,134
Other Expenses$1,678,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,532,081$1,056,959$0$2,589,040
Other Employee Benefits$603,049$270,045$0$873,094
Depreciation Depletion$0$477,410$0$477,410
Insurance$0$153,058$0$153,058
Travel$0$116,117$0$116,117
Interest$0$108,538$0$108,538
Other Expenses$0$64,227$0$64,227
All Other Expenses$0$38,659$0$38,659
Information Technology$0$36,910$0$36,910
Office Expenses$0$21,930$0$21,930
Advertising$0$12,282$0$12,282
Fees for Services Legal$0$5,279$0$5,279
Total Functional Expenses$2,217,913$2,922,352$0$5,140,265

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,140,265
Total Expenses per Audited Statements$5,140,265
Total Expenses per Form 990$5,140,265
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$5,470,596
Deferred Inflows - Pension$387,669
Accrued Salaries$235,335
Net OPEB Liability$97,064
Deferred Inflows - OPEB$60,030
Accrued Interest$12,131

Bond Issues

BondIssuerIssuedIssue PricePurpose
AColorado Educational and Facilities Authority2021-02-01$4,065,0002021 Refunding Bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$0$0$0$0

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 12C

“Board members agree to comply with policy.”

Part VI, Line 19

“May be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Rocky Mountain Academy of Evergreen Inc
EIN
84-1593739
Phone
3036701070
Address
2959 ROYALE ELK WAY, EVERGREEN, CO 80439-8689

Signing Officer

Name
Stephanie Ulibarri
Title
President
Phone
3036701070
Signed
2026-03-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Scott Jones
Formed
1999
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
100

Preparer

Firm
John Cutler & Associates LLC
Address
600 17th Street Suite 2800 So, Denver, CO 80202
Preparer
John Cutler
Phone
3036342259
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