MOUNTAIN SAGE COMMUNITY SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MOUNTAIN SAGE COMMUNITY SCHOOL (EIN 27-4313751)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-12-04
- IRS object ID
- 202533389349300118
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-12-04T10:50:55-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | 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 | 2024-07-01 | 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) |
|---|---|---|
| In Care Of | % LIV HELMERICKS | InCareOfNm |
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 9705685456 | PhoneNum |
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 DIRECTOR | PersonTitleTxt |
| Phone | 9705685456 | PhoneNum |
| Signature | 2025-11-13 | 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 | 2025-12-04 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,857,142 | 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 | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 72 | TotalEmployeeCnt |
| Total Volunteers | 265 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $175,712 | PYContributionsGrantsAmt |
| CY Contributions Grants | $267,858 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,524,067 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,560,979 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27,285 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,305 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,727,064 | PYTotalRevenueAmt |
| CY Total Revenue | $4,857,142 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,744,029 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,018,862 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,795,561 | PYOtherExpensesAmt |
| CY Other Expenses | $1,497,068 | CYOtherExpensesAmt |
| PY Total Expenses | $9,539,590 | PYTotalExpensesAmt |
| CY Total Expenses | $4,515,930 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,812,526 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $341,212 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,252,677 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,561,102 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,632,505 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,582,801 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $620,172 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $978,301 | 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 | $4,196,913 | ExpenseAmt |
| Revenue | $4,560,979 | RevenueAmt |
| Desc | MOUNTAIN SAGE COMMUNITY SCHOOL IS A K-8 CHARTER SCHOOL THAT PROVIDED A PUBLIC EDUCATION TO APPROXIMATELY 275 STUDENTS DURING THE 2024-2025 SCHOOL YEAR. | Desc |
| Total Program Service Expenses | $4,196,913 | 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 | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 72 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 (4 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 |
|---|---|---|---|---|---|---|---|
| SUSAN EGAN | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MACKENZIE MUSHEL | |||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LICA MAZZETTO | |||||||
| VICE PRESIDENT | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MARK GUTTROPF | |||||||
| PRESIDENT AND 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 | $267,858 | GovernmentGrantsAmt |
| Total Contributions | $267,858 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BUILDING & OTHER FEES | 900099 | $452,083 | $452,083 |
| PER PUPIL REVENUE | 900099 | $4,108,896 | $4,108,896 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,560,979 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,305 | TotalRevenueColumnAmt |
| Exclusion | $28,305 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,857,142 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,560,979 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,305 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,311,785 | TotalAmt |
| Program Services | $2,196,196 | ProgramServicesAmt |
| Management And General | $115,589 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,061 | TotalAmt |
| Program Services | $478,858 | ProgramServicesAmt |
| Management And General | $25,203 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,841 | TotalAmt |
| Program Services | $147,099 | ProgramServicesAmt |
| Management And General | $7,742 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,175 | TotalAmt |
| Program Services | $45,766 | ProgramServicesAmt |
| Management And General | $2,409 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,505 | TotalAmt |
| Management And General | $4,505 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,170 | TotalAmt |
| Management And General | $102,170 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,702 | TotalAmt |
| Program Services | $9,702 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,156 | TotalAmt |
| Program Services | $21,578 | ProgramServicesAmt |
| Management And General | $21,578 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,490 | TotalAmt |
| Program Services | $17,245 | ProgramServicesAmt |
| Management And General | $17,245 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,107 | TotalAmt |
| Program Services | $625,107 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,953 | TotalAmt |
| Program Services | $153,953 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL SUPPLIES | $195,735 | $185,948 | $9,787 |
| DIST PURCHASED SERVICES | $63,947 | $51,158 | $12,789 |
| PROFESSIONAL DEVELOPMENT | $134,223 | $134,223 | |
| STUDENT FIELD TRIPS | $22,732 | $22,732 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,348 | TotalAmt |
| Program Services | $107,348 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,515,930 | TotalAmt |
| Program Services | $4,196,913 | ProgramServicesAmt |
| Management And General | $319,017 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,489,867 | BOYAmt |
| EOY | $1,951,137 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,492 | BOYAmt |
| EOY | $15,787 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,034,694 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $489,530 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,696,637 | BOYAmt |
| EOY | $3,545,164 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,681 | BOYAmt |
| EOY | $49,014 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,252,677 | BOYAmt |
| EOY | $5,561,102 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,970 | BOYAmt |
| EOY | $33,006 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,248 | BOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,216,863 | BOYAmt |
| EOY | $4,202,210 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,599 | BOYAmt |
| EOY | $10,814 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,825 | BOYAmt |
| EOY | $336,771 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,632,505 | BOYAmt |
| EOY | $4,582,801 | 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 | $175,632 | BOYAmt |
| EOY | $772,902 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,540 | BOYAmt |
| EOY | $205,399 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $620,172 | BOYAmt |
| EOY | $978,301 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,252,677 | BOYAmt |
| EOY | $5,561,102 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $341,212 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $16,917 | 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 | $3,977,494 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $445,949 | DepreciationAmt |
| Book Value | $3,531,545 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $57,200 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $43,581 | DepreciationAmt |
| Book Value | $13,619 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,545,164 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED SALARIESBENEFITS | $236,177 |
| ACCRUED INTEREST | $100,594 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $336,771 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,857,142 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $4,857,142 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,857,142 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,515,930 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,515,930 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,515,930 | 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 | FormAndLineReferenceDesc |
| Explanation | MOUNTAIN 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 2024-2025 YEAR WAS APPROXIMATELY $10830. | 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 | 196450707 | 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 MISSION CULTIVATING 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. |