ROCKY MOUNTAIN ROLLER HOCKEY LEAGUE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ROCKY MOUNTAIN ROLLER HOCKEY LEAGUE INC (EIN 84-1575743)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-12
IRS object ID: 201313169349303641
Schema version: 2012v2.0
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 K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T10:57:53-08:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HIRATSUKA & ASSOCIATES LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1873 S BELLAIRE ST STE 1550	AddressLine1
City	DENVER	City
State	CO	State
ZIP Code	802224390	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	841575743	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Rocky Mountain Roller Hockey League Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ROCK	NameControl
Phone	3039331680	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3606 S Independence St	AddressLine1
City	Lakewood	City
State	CO	State
ZIP Code	80235	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Richard A Lebsack	Name
Title	President	Title
Date Signed	2013-11-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	John Moran	Name
PTIN	P00848393	PTIN
Phone	3032957077	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Richard A Lebsack	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3606 S Independence	AddressLine1
City	Lakewood	City
State	CO	State
ZIP Code	80235	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	452357	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	Organize youth roller hockey league.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	11	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	6047	ContributionsGrantsPriorYear
Contributions Grants Current Year	7377	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	265285	ProgramServiceRevenuePriorYear
Program Service Revenue CY	282012	ProgramServiceRevenueCY
Investment Income Prior Year	30	InvestmentIncomePriorYear
Investment Income Current Year	22	InvestmentIncomeCurrentYear
Other Revenue Prior Year	125302	OtherRevenuePriorYear
Other Revenue Current Year	160355	OtherRevenueCurrentYear
Total Revenue Prior Year	396664	TotalRevenuePriorYear
Total Revenue Current Year	449766	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	50	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	60	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	150414	SalariesEtcPriorYear
Salaries Etc Current Year	152558	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	364339	OtherExpensePriorYear
Other Expenses Current Year	355848	OtherExpensesCurrentYear
Total Expenses Prior Year	514803	TotalExpensesPriorYear
Total Expenses Current Year	508466	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-118139	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-58700	RevenuesLessExpensesCY
Total Assets BOY	1702775	TotalAssetsBOY
Total Assets EOY	1635669	TotalAssetsEOY
Total Liabilities BOY	1833381	TotalLiabilitiesBOY
Total Liabilities EOY	1824975	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-130606	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-189306	NetAssetsOrFundBalancesEOY
Mission Description	Organize youth roller hockey league.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	391357	Expense
Description	Organized & supervised recreational non-checking inline hockey leagues for youths aged 5 to 17 years of age. Participants are taught to play inline hockey as well as respect for team mates and oponents regardless of skill levels or game outcomes.	Description
Total Program Service Expense	391357	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	45	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	11	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	false	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	The Organization	NamePerson
Telephone Number	3039331680	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3606 S IndependenceSt	AddressLine1
City	Lakewood	City
State	CO	State
ZIP Code	80235	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Institutional TrusteeInstitutionalTrustee
Larry Aubrecht
Treasurer	5.00	0.00	X	X	0	0	0
Christina M Scinski
Secretary	20.00	0.00	X	X	27891	0	0
Richard A Lebsack
President	10.00	0.00	X	X	0	0	0
David Garrick
Board Member	10.00	0.00	X		0	0	0
UMB Bank
Trustee	0.00	0.00			0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	27891	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	7377	AllOtherContributions
Total Contributions	7377	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	League/Learn/Play receipt	Description
Total Revenue Column	282012	TotalRevenueColumn
Related Or Exempt Function Income	282012	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	282012	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22	TotalRevenueColumn
Exclusion	$22	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	146250	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	146250	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	146250	TotalRevenueColumn
Exclusion	$146,250	ExclusionAmount

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	5796	GrossSalesOfInventory
Cost Of Goods Sold	2591	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	3205	TotalRevenueColumn
Exclusion	$3,205	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Other-Dues USARS members	Description
Total Revenue Column	10900	TotalRevenueColumn
Related Or Exempt Function Income	10900	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	10900	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	449766	TotalRevenueColumn
Related Or Exempt Function Income	292912	RelatedOrExemptFunctionIncome
Exclusion	$149,477	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	60	Total
Program Services	60	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	27891	Total
Management And General	27891	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	96307	Total
Program Services	93602	ProgramServices
Management And General	2705	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	17855	Total
Program Services	13972	ProgramServices
Management And General	3883	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	10505	Total
Program Services	8220	ProgramServices
Management And General	2285	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	8178	Total
Management And General	8178	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6144	Total
Management And General	6144	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	65685	Total
Program Services	61185	ProgramServices
Management And General	4500	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	750	Total
Management And General	750	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3235	Total
Program Services	2532	ProgramServices
Management And General	703	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	65065	Total
Program Services	53686	ProgramServices
Management And General	11379	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	138309	Total
Program Services	107740	ProgramServices
Management And General	30569	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	61501	Total
Program Services	48125	ProgramServices
Management And General	13376	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12616	Total
Program Services	9872	ProgramServices
Management And General	2744	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Tournament Supplies	1954	1954
Tournament Fees	2240	2240
Merchant Services	5168	4044	1124
USARS Membership fees	10870	10870

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-25867	Total
Program Services	-26745	ProgramServices
Management And General	878	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	508466	Total
Program Services	391357	ProgramServices
Management And General	117109	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3269	BOY
EOY	11532	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	176269	BOY
EOY	153367	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	193	BOY
EOY	8853	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	3499	BOY
EOY	2775	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1820393	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	407693	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1461609	BOY
EOY	1412700	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	57935	BOY
EOY	46442	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1702775	BOY
EOY	1635669	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	39372	BOY
EOY	8630	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	24362	BOY
EOY	45600	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	1769647	BOY
EOY	1770745	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1833381	BOY
EOY	1824975	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-130606	BOY
EOY	-189306	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-130606	BOY
EOY	-189306	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1702775	BOY
EOY	1635669	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-58700	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	16995	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11856	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11809	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6047	CurrentTaxYearMinus1Year
Current Tax Year	7377	CurrentTaxYear
Total	54084	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	384024	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	390189	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	334985	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	265285	CurrentTaxYearMinus1Year
Current Tax Year	282012	CurrentTaxYear
Total	1656495	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	401019	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	402045	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	346794	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	271332	CurrentTaxYearMinus1Year
Current Tax Year	289389	CurrentTaxYear
Total	1710579	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	1710579	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5320	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	329	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	41	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	30	CurrentTaxYearMinus1Year
Current Tax Year	22	CurrentTaxYear
Total	5742	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5320	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	329	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	41	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	30	CurrentTaxYearMinus1Year
Current Tax Year	22	CurrentTaxYear
Total	5742	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Total	0	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	406339	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	402374	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	346835	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	271362	CurrentTaxYearMinus1Year
Current Tax Year	289411	CurrentTaxYear
Total	1716321	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99670	PublicSupportPercentage509
Investment Income Percentage	0.00330	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1745878	OtherCostOrOtherBasis
Book Value	1745878	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	43490	OtherCostOrOtherBasis
Book Value	43490	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	31025	OtherCostOrOtherBasis
Book Value	31025	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Depreciation	407693	Depreciation
Book Value	-407693	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1412700	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	449766	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	449766	RevenueSubtotal
Total Revenue Per Form990	449766	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	539244	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	539244	ExpensesSubtotal
Other Expenses Not Included	-30778	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	-30778	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	508466	TotalExpensesPerForm990

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

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

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Colorado Education & Cult	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	840896727	IssuerEIN
CUSIP Number	196458TK9	CUSIPNumber
Date Issued	2003-08-21	DateIssued
Issue Price	2085125	IssuePrice
Description Of Purpose	Build Roller Hockey Rink	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	Supplemental Information	Identifier
Return Reference	Part VI	ReturnReference
Explanation	There are two related CUSIP numbers relating to the Bond Issue noted on Line 1 of Schedule K -- 196458TK9 and 196458TL7. All information realating to the these CUSIPs are included in the totals on Line 1 of Schedule K.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Governing documents, policies, and financial statements are made available upon request.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The Board reviews policy periodically and requests adherence. The President makes the necessary inquiries to follow-up on any potential or realized conflicts.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	The Board meets to review an electronic copy of the tax return prior to the Board President submission to the IRS.