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          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc5">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>595320</OtherCostOrOtherBasisAmt>
        <BookValueAmt>595320</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>5208038</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1104647</DepreciationAmt>
        <BookValueAmt>4103391</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>115272</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>115272</DepreciationAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>4698711</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED PAYROLL LIABILITIES</Desc>
        <Amt>115308</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO PRIMARY GOVERNMENT</Desc>
        <Amt>79216</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>194524</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1514776</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1514776</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1514776</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>526925</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>-893047</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>-893047</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1419972</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1419972</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>PENSION RELATED ACCRUALS -893,047</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XIII</FormAndLineReferenceDesc>
        <ExplanationTxt>NET PENSION AND OPEB OBLIGATIONS AND THE RELATED DEFERRED ITEMS ARE NOT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED IN THE TAX RETURN. THE BOOK VALUE OF THE NET PENSION AND OPEB OBLIGATION IS 2,368,448, THE DEFERRED OUTLFLOWS TOTAL 429,156, AND THE DEFERRED INFLOWS TOTAL 1,597,651.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc6">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE POLICY IS INCLUDED IN THE STUDENT HANDBOOK AND THE DISTRICT POLICY STUDENT BOOK. EACH PARENT AND STUDENT SIGN OFF ON THIS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS ESTABLISHED WITH APPROVAL BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. DOCUMENTS REQUIRED BY ARTICLE 44, TITLE 22 OF THE COLORADO REVISED STATUTES, THE PUBLIC SCHOOL FINANCIAL TRANSPARENCY ACT, ARE AVAILABLE ONLINE THROUGH THE SCHOOL'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTROSE COUNTY SCHOOL DISTRICT</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>930 COLORADO AVE</AddressLine1Txt>
          <CityNm>MONTROSE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81401</ZIPCd>
        </USAddress>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>GOV</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>6</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MONTROSE COUNTY SCHOOL DISTRICT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>984829</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL CONTRACTS WITH MONTROSE COUNTY SCHOOL DISTRICT RE-1J TO PROVIDE PAYROLL AND OTHER SERVICES. DURING FISCAL YEAR 2021, THE SCHOOL INCURRED COSTS OF 79,216 TO BE PAID BY THE DISTRICT FOR THOSE SERVICES, AND REIMBURSED THE DISTRICT 984,829 FOR PAYROLL, POSTAGE, AND INSURANCE COSTS. AS OF JUNE 30, 2021, THE DISTRICT OWED THE SCHOOL THE NET AMOUNT OF 14,210. THE SCHOOL CONSTRUCTED ITS NEW FACILITY THROUGH THE BUILDING EXCELLENT SCHOOLS TODAY (BEST) GRANT PROGRAM. UNDER THE TERMS OF THIS GRANT AGREEMENT, THE SCHOOL TOGETHER WITH MONTROSE COUNTY SCHOOL DISTRICT RE-1J ENTERED INTO A SUB-LEASE AGREEMENT WITH THE STATE OF COLORADO FOR THE REAL AND CONSTRUCTED PROPERTY ACQUIRED BY VISTA CHARTER SCHOOL THROUGH THE GRANT PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
