2024-05-10T18:56:21-04:00 2023-06-30 203746583 TAYLOR ROTH AND COMPANY 800 GRANT ST STE 205 DENVER CO 802032944 990 2022-07-01 841249911 COLORADO ROCKY MOUNTAIN SCHOOL FOUNDATION INC COLO 9709632562 500 HOLDEN WAY CARBONDALE CO 81623 JOSEPH D WHITE TREASURER 9709632562 2024-05-10 true JOSEPH D WHITE 999009999 false DIANE GRANGER P01388919 3038308109 2024-05-10 2022 2023-04-26 12:10:37Z JOSEPH D WHITE 500 HOLDEN WAY CARBONDALE CO 81623 6653897 false X N/A X 1993 CO TO RECEIVE AND MANAGE ENDOWMENT FUNDS WHICH SUPPORT COLORADO ROCKY MOUNTAIN SCHOOL, INC. 4 1 0 5 0 18965 352131 0 301688 1412869 0 320653 1765000 374821 256532 0 0 0 0 72816 62627 447637 319159 -126984 1445841 23804571 27057129 0 23804571 27057129 TO RECEIVE AND MANAGE ENDOWMENT FUNDS WHICH SUPPORT COLORADO ROCKY MOUNTAIN SCHOOL, INC. false false 256532 256532 TO RECEIVE AND MANAGE ENDOWMENT FUNDS WHICH SUPPORT COLORADO ROCKY MOUNTAIN SCHOOL, INC. 256532 true true false false false false false false false true false false false false false true false true false false true false false false false false false true false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 4 1 false false false false false false false true false false false true true true true false false true true false X JOSEPH D WHITE 9709632562 500 HOLDEN WAY CARBONDALE CO 81623 JOSEPH D WHITE TREASURER 2.00 48.00 X 0 158972 25979 GARETT BJORKMAN DIRECTOR 1.00 1.00 X 0 0 0 PEGGY CORCILLO DIRECTOR 1.00 2.00 X 0 0 0 PETER LOURAS DIRECTOR 1.00 1.00 X 0 0 0 TODGER ANDERSON PRESIDENT 2.00 0.00 X X 0 0 0 GRACE ENBRING--END 072022 DIRECTOR 1.00 X 0 0 0 158972 25979 false true false 352131 287961 352131 412245 412245 5889520 1 4888897 1000623 1 1000624 1000624 1765000 1412869 256532 256532 60721 60721 1906 1906 319159 256532 62627 0 X X 22966155 26287674 701207 649950 137209 119505 23804571 27057129 0 0 X 18878082 4926489 27057129 23804571 27057129 23804571 27057129 1445841 1806717 X X false true X true false X X X 1 COLORADO ROCKY MOUNTAIN SCHOOL INC COLORADO ROCKY MOUNTAIN SCHOOL INC 840425174 2 true 256532 0 1 256532 0 true false false false false false false false false false false false false false false true false SUPPLEMENTAL INFORMATION THE ORGANIZATION RECEIVED AN INTERNAL REVENUE SERVICE DETERMINATION LETTER DATED AUGUST 14, 2006. IN THAT LETTER, THE IRS DETERMINED THAT COLORADO ROCKY MOUNTAIN SCHOOL FOUNDATION, INC. WAS A TYPE III SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3). DURING THE FISCAL YEAR ENDED JUNE 30, 2009, THE ORGANIZATION INCREASED THE SIZE OF ITS BOARD OF DIRECTORS FROM THREE TO FIVE DIRECTORS. THREE OF THE FIVE DIRECTORS ARE APPOINTED BY AND SERVE ON THE BOARD OF TRUSTEES FOR COLORADO ROCKY MOUNTAIN SCHOOL, INC., THE SUPPORTED ORGANIZATION. COPIES OF THE AMENDED BYLAWS WERE ATTACHED TO THE 2008 FORM 990 FOR COLORADO ROCKY MOUNTAIN SCHOOL FOUNDATION, INC. SCHEDULE A OF THE 2008 FORM 990 AND SUBSEQUENT FORM 990S HAVE SHOWN THAT THE ORGANIZATION IS A TYPE I SUPPORTING ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23804571 352131 3158865 -256532 -1906 27057129 28254366 18965 -4091809 -374821 -2130 23804571 20159872 212141 7888679 -5246 -1080 28254366 19053063 53481 1384777 -331389 -60 20159872 18108032 48677 1216479 -319055 -1070 19053063 0.80490 0.19510 true true true X SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS ARE USED IN THE OPERATIONS OF COLORADO ROCKY MOUNTAIN SCHOOL, INC., THE SUPPORTED ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION RECEIVED AN INTERNAL REVENUE SERVICE EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINACIAL STATEMENTS. false CENTRAL AMERICA AND CARIBBEAN INVESTMENTS N/A 649950 CENTRAL AMERICA AND CARIBBEAN INVESTMENT REVENUE N/A -51257 598693 598693 false false true false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA AND CARIBBEAN 0 649,950 CENTRAL AMERICA AND CARIBBEAN 0 -51,257 true COLORADO ROCKY MOUNTAIN SCHOOL COLORADO ROCKY MOUNTAIN SCHOOL INC 500 HOLDEN WAY CARBONDALE CO 81623 840425174 3 256532 COST EDUCATIONAL SUPPORT 1 SCHEDULE I, PAGE 4, PART IV GRANTS ARE ONLY GIVEN TO THE SUPPORTED ORGANIZATION, COLORADO ROCKY MOUNTAIN SCHOOL, INC. X true true false false false false false false false false false JOSEPH D WHITE TREASURER 158972 10361 63618 184951 SCHEDULE J, PAGE 1, PART I, LINE 1A JOSEPH WHITE, ASSISTANT TREASURER, WAS REQUIRED TO LIVE IN A COLORADO ROCKY MOUNTAIN SCHOOL, INC. RESIDENCE. THE ESTIMATED ANNUAL RENTAL VALUE OF THE SCHOOL-PROVIDED RESIDENCE OF 48,000 IS INCLUDED IN SCHEDULE J, COLUMN D - NON-TAXABLE BENEFITS. AN INDEPENDENT REAL ESTATE APPRAISER PROVIDED THE ESTIMATED RENTAL VALUE OF SCHOOL-PROVIDED RESIDENCES IN 2009. THE VALUE INCREASED IN FISCAL YEAR 2021 BASED ON MANAGEMENT'S ESTIMATE. X 6 287961 AVERAGE FAIR MARKET VALUE false true false FORM 990, PAGE 1, PART I, LINE 6 THE BOARD OF DIRECTORS ARE VOLUNTEERS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE FORM 990 WERE SUBMITTED FOR REVIEW TO THE GOVERNING BODY VIA EMAIL. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S DIRECTORS, PRINCIPAL OFFICERS, AND THEIR FAMILY MEMBERS ARE COVERED UNDER ITS CONFLICT OF INTEREST POLICY. THE TREASURER REVIEWS ALL BUSINESS TRANSACTIONS. HE OR SHE WOULD REMIND DIRECTORS AND OFFICERS TO DISCLOSE CONFLICTS OF INTEREST IN THE EVENT ANY TRANSACTION IS BETWEEN THE ORGANIZATION AND A DIRECTOR OR OFFICER. FORM 990, PAGE 6, PART VI, LINE 15A NOT APPLICABLE SINCE NO COMPENSATION IS PAID BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B NO COMPENSATION IS PAID BY THE ORGANIZATION. COMPENSATION IS PAID TO ONE OFFICER BY COLORADO ROCKY MOUNTAIN SCHOOL, INC., A RELATED ORGANIZATION. COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE HEAD OF SCHOOL AND IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, FORM 990, AND FORM 1023 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X LINES 27 AND 28: NET ASSETS IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS, ACCUMULATED INVESTMENT EARNINGS OF THE ENDOWMENT FUND WITH THE FOUNDATION OF 18,878,082 WERE SHOWN AS NET ASSETS WITHOUT RESTRICTION. AS OF JULY 1, 2021, THESE AMOUNTS WERE RECLASSIFIED TO NET ASSETS WITH DONOR RESTRICTIONS, RESTRICTED FOR TIME, TO MORE ACCURATELY REFLECT NET ASSETS WITH DONOR RESTRICTIONS. FORM 990, PART XII LINE 2B: FOR THE FISCAL YEAR ENDED JUNE 30, 2023, THE ORGANIZATION RECEIVED A COMBINED AUDITED STATEMENT OF FINANCIAL POSITION OF COLORADO ROCKY MOUNTAIN SCHOOL, INC. AND COLORADO ROCKY MOUNTAIN SCHOOL FOUNDATION, INC., AND THE RELATED COMBINED STATEMENTS OF ACTIVITIES, FUNCTIONAL EXPENSES, AND CASH FLOWS FOR THE YEAR THEN ENDED. THESE STATEMENTS WERE PREPARED IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. COLORADO ROCKY MOUNTAIN SCHOOL INC COLORADO ROCKY MOUNTAIN SCHOOL INC 500 HOLDEN WAY CARBONDALE CO 81623 840425174 SCHOOL CO 501C3 2 N/A false false true false false false false false false false false false false false false false false false false false COLORADO ROCKY MOUNTAIN SCHOOL INC COLORADO ROCKY MOUNTAIN SCHOOL INC B 256532 ACTUAL COST