MOUNTAIN SAGE COMMUNITY SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MOUNTAIN SAGE COMMUNITY SCHOOL (EIN 27-4313751)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2024-11-20
IRS object ID: 202413259349301601
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-20T17:12:14-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474235603	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Emmons Accounting LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7539 Triangle Drive	AddressLine1Txt
City	Fort Collins	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80525	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274313751	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MOUNTAIN SAGE COMMUNITY SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MOUN	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2310 EAST PROSPECT ROAD STE A	AddressLine1Txt
City	FORT COLLINS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80525	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LIV HELMERICKS	PersonNm
Person Title	EXECUTIVE DIREC	PersonTitleTxt
Phone	9705685456	PhoneNum
Signature	2024-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Angela Emmons	PreparerPersonNm
PTIN	P01286405	PTIN
Phone	9703109319	PhoneNum
Preparation	2024-11-20	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$4,727,064	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.mountainsage.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	81	TotalEmployeeCnt
Total Volunteers	265	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$439,313	PYContributionsGrantsAmt
CY Contributions Grants	$175,712	CYContributionsGrantsAmt
PY Program Service Revenue	$3,925,568	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,524,067	CYProgramServiceRevenueAmt
PY Investment Income	$7,510	PYInvestmentIncomeAmt
CY Investment Income	$27,285	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$4,372,391	PYTotalRevenueAmt
CY Total Revenue	$4,727,064	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,773,881	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,744,029	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,458,605	PYOtherExpensesAmt
CY Other Expenses	$6,795,561	CYOtherExpensesAmt
PY Total Expenses	$4,232,486	PYTotalExpensesAmt
CY Total Expenses	$9,539,590	CYTotalExpensesAmt
PY Revenues Less Expenses	$139,905	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$4,812,526	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,052,920	TotalAssetsBOYAmt
Total Assets EOY	$5,252,677	TotalAssetsEOYAmt
Total Liabilities BOY	$9,366,505	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,632,505	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$686,415	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$620,172	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$9,176,748	ExpenseAmt
Revenue	$4,524,067	RevenueAmt
Desc	MOUNTAIN SAGE COMMUNITY SCHOOL IS A K-8 CHARTER SCHOOL THAT PROVIDED A PUBLIC EDUCATION TO APPROXIMATELY 305 STUDENTS DURING THE 2023-2024 SCHOOL YEAR.	Desc
Total Program Service Expenses	$9,176,748	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	81	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MANAGEMENT	PersonNm
Phone	9705685456	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2310 EAST PROSPECT ROAD	AddressLine1Txt
City	Fort Collins	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80525	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MACKENZIE MUSHEL
DIRECTOR	2.00	0.00	Yes (X)	$0	$0	$0
JON POINTER
DIRECTOR	2.00	0.00	Yes (X)	$0	$0	$0
TROY WIXSON
SECRETARY	2.00	0.00		$0	$0	$0	Yes (X)
BRYAN KIMBELL
PRESIDENT	2.00	0.00		$0	$0	$0	Yes (X)
LICA MAZZETTO
VICE PRESIDENT	2.00	0.00		$0	$0	$0	Yes (X)
MARK GUTTROPF
TREASURER	2.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$175,712	GovernmentGrantsAmt
Total Contributions	$175,712	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BUILDING & OTHER FEES	900099	$762,494	$762,494
PER PUPIL REVENUE	900099	$3,761,573	$3,761,573

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,524,067	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,285	TotalRevenueColumnAmt
Exclusion	$27,285	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,727,064	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,524,067	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$27,285	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,142,309	TotalAmt
Program Services	$2,035,194	ProgramServicesAmt
Management And General	$107,115	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$435,655	TotalAmt
Program Services	$413,872	ProgramServicesAmt
Management And General	$21,783	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$132,545	TotalAmt
Program Services	$125,918	ProgramServicesAmt
Management And General	$6,627	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$33,520	TotalAmt
Program Services	$31,844	ProgramServicesAmt
Management And General	$1,676	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$36,143	TotalAmt
Management And General	$36,143	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$117,312	TotalAmt
Management And General	$117,312	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$22,057	TotalAmt
Program Services	$22,057	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$62,906	TotalAmt
Program Services	$31,453	ProgramServicesAmt
Management And General	$31,453	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$43,854	TotalAmt
Program Services	$21,927	ProgramServicesAmt
Management And General	$21,927	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,906,827	TotalAmt
Program Services	$5,906,827	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$154,023	TotalAmt
Program Services	$154,023	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTIONAL SUPPLIES	$108,798	$103,358	$5,440
DIST PURCHASED SERVICES	$66,832	$53,466	$13,366
PROFESSIONAL DEVELOPMENT	$100,086	$100,086
STUDENT FIELD TRIPS	$27,391	$27,391

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$149,332	TotalAmt
Program Services	$149,332	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,539,590	TotalAmt
Program Services	$9,176,748	ProgramServicesAmt
Management And General	$362,842	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,134,744	BOYAmt
EOY	$1,489,867	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$97,342	BOYAmt
EOY	$33,492	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,057,793	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$361,156	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,694,121	BOYAmt
EOY	$3,696,637	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$126,713	BOYAmt
EOY	$32,681	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,052,920	BOYAmt
EOY	$5,252,677	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$27,567	BOYAmt
EOY	$68,970	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,248	BOYAmt
EOY	$4,248	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,990,000	BOYAmt
EOY	$4,216,863	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$12,825	BOYAmt
EOY	$10,599	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$331,865	BOYAmt
EOY	$331,825	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,366,505	BOYAmt
EOY	$4,632,505	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$560,174	BOYAmt
EOY	$175,632	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$126,241	BOYAmt
EOY	$444,540	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$686,415	BOYAmt
EOY	$620,172	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,052,920	BOYAmt
EOY	$5,252,677	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$4,812,526	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$4,746,283	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$3,968,105	InvestmentCostOrOtherBasisAmt
Depreciation	$318,278	DepreciationAmt
Book Value	$3,649,827	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$89,688	InvestmentCostOrOtherBasisAmt
Depreciation	$42,878	DepreciationAmt
Book Value	$46,810	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,696,637	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	PREPAID EXPENSES	Desc
Book Value	$32,681	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$32,681	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED SALARIESBENEFITS	$231,231
ACCRUED INTEREST	$100,594

Field	Value	IRS element (for citing)
Total Liability	$331,825	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,727,064	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,727,064	RevenueSubtotalAmt
Total Revenue Per Form990	$4,727,064	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,539,590	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$9,539,590	ExpensesSubtotalAmt
Total Expenses Per Form990	$9,539,590	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Governmental Agency Financial Aid (Questions 6a and 6b)	FormAndLineReferenceDesc
Explanation	SCHEDULE E, LINE 6- EXPLANATION OF AID OR ASSISTANCE FROM GOVERNMENTAL AGENCYMOUNTAIN SAGE COMMUNITY SCHOOL RECEIVES PER PUPIL REVENUE BASED ON A FULL TIME EQUIVALENT STUDENT AMOUNT.THE AMOUNT PER FTE IS DETERMINED EACH YEAR BY STATE LEGISLATURE. THE PER PUPIL REVENUE FOR THE 2023-2024 YEAR WAS APPROXIMATELY $9895.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	COLORADO EDUC & CULTURAL FAC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	840896727	BondIssuerEIN
CUSIP	19645R7D7	CUSIPNum
Bond Issued	2022-04-27	BondIssuedDt
Issue Price	$8,990,000	IssuePriceAmt
Purpose	BUILDING PURCHASE	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$11,979,200	TotalProceedsAmt
Capitalized Interest	$2,989,200	CapitalizedInterestAmt
Capital Expenditures	$4,018,042	CapitalExpendituresAmt
Refunding Tax Exempt Bonds	false	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	false	RefundingTaxableBondsInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Engage Bond Counsel Contracts	false	EngageBondCounselContractsInd
Any Research Agreements	false	AnyResearchAgreementsInd
Engage Bond Counsel Research	false	EngageBondCounselResearchInd
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	Yes (true)	Form8038TFiledInd
Variable Rate Issue	false	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	false	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Member election for additional members Part VI line 7a	TRUSTEES SHALL BE APPOINTED BY A MAJORITY VOTE OF ALL TRUSTEES THEN SERVING. APPOINTMENTS ARE TO A TERM OF EITHER TWO OR THREE YEARS, SO AS TO STAGGER TERMS, AND A TRUSTEE MAY BE RE-APPOINTED FOR ADDITIONAL TERMS. A TRUSTEE SHALL SERVE UNTIL SUCH TRUSTEES SUCCESSOR HAS BEEN APPOINTED AND QUALIFIED, OR UNTIL THE TRUSTEES EARLIER DEATH, RESIGNATION OR REMOVAL. EXPIRATION OF A TERM SHALL IMPOSE ON THE BOARD A DUTY TO REAPPOINT OR REPLACE THE TRUSTEES, BUT SHALL NOT BY OPERATION OR THESE BYLAWS REMOVE THE TRUSTEES. NEW APPOINTMENTS SHALL BE MADE EACH CALENDAR YEAR, GENERALLY DURING A MEETING IN JUNE, JULY, OR AUGUST, AS NEEDED TO FILL VACANCIES. NO DECREASE IN THE NUMBER OF TRUSTEES WILL HAVE THE EFFECT OF SHORTENING THE TERM OF ANY INCUMBENT TRUSTEES.
Form 990 governing body review Part VI line 11	THE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING.
Conflict of interest policy compliance Part VI line 12c	THE ORGANIZATION REVIEWS THE POLICY EACH YEAR. THROUGHOUT THE YEAR, THEY WILL ASK IF THERE ARE ANY POSSIBLE CONFLICTS WITH ANYTHING, AND IF THERE IS, THE BOARD MEMBER WILL RECUSE THEMSELVES FROM VOTING ON THAT ISSUE.
Form 990 availability to public Part VI line 18	THE FORM 990 IS POSTED TO THE SCHOOLS WEBSITE AND IS AVAILABLE FOR THE PUBLIC TO REVIEW.
Governing documents etc available to public Part VI line 19	COLORADO LAW REQUIRES ALL SCHOOLS TO POST THE FOLLOWING INFORMATION ON THE SCHOOLS WEBSITE:DISTRICT ADOPTED BUDGET-INCLUDING UNIFORM BUDGET SUMMARY CURRENT AND PRIOR TWO YEARS, DISTRICT FINANCIAL AUDIT CURRENT AND PRIOR TWO YEARS, QUARTERLY FINANCIAL STATEMENTS CURRENT AND PRIOR TWO YEARS, SALARY SCHEDULES OR POLICIES CURRENT AND PRIOR TWO YEARS, LIST OF WAIVERS RECEIVED, INDIVIDUAL SCHOOL SITE FINANCIAL INFORMATION CURRENT AND PRIOR TWO YEARS, AND OTHER DISTRICT SPECIFIC FINANCIAL INFORMATION. THE SCHOOL ALSO POSTS ITS GOVERNING DOCUMENTS, FORM 990, AND CONFLICT OF INTEREST POLICY.
Part III response or note to any other line in Part III	FORM 990, PART III, LINE 1- ORGANIZATION MISSIONCULTIVATING THE CREATIVE MIND. MOUNTAIN SAGE COMMUNITY SCHOOL OFFERS WALDORF-INSPIRED, ARTS-INTEGRATED EDUCATION, FULLY INCORPORATING SUSTAINABLE LIVING PRACTICES INTO STUDENT LEARNING. EACH CHILD WILL BE EMPOWERED TO CULTIVATE MEANINGFUL CONNECTIONS TO THEIR INTELLECTUAL, PHYSICAL,EMOTIONAL, SOCIAL AND CREATIVE CAPACITIES IN HEALTHY, SAFE AND BEAUTIFUL LEARNING ENVIRONMENTS. THROUGH A SUPPORTIVE COMMUNITY OF PEERS, PARENTS, AND TEACHERS, EACH CHILD WILL BECOME A CONFIDENT, SELF-DIRECTED AND ENGAGED LEADER, INVESTED IN HIS/HER OWN EDUCATION.