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 840425174 COLORADO ROCKY MOUNTAIN SCHOOL INC COLO 9709632562 500 HOLDEN WAY CARBONDALE CO 81623 JOSEPH D WHITE ASSISTANT TREASURER 9709632562 2024-05-10 true JOSEPH D WHITE 999009999 true DIANE GRANGER P01388919 3038308109 2024-05-10 2022 2023-04-26 12:10:37Z JOSEPH D WHITE 500 HOLDEN WAY CARBONDALE CO 81623 15822173 false X WWW.CRMS.ORG X 1953 CO COLORADO ROCKY MOUNTAIN SCHOOL, INC. IS A CO-EDUCATIONAL, COLLEGE- PREPARATORY BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 THROUGH 12. 20 19 133 56 6000 4637 1790564 1988856 10200574 10301089 476847 291438 76232 63605 12544217 12644988 3119000 2311500 0 5576152 6063527 174412 606729 2647306 2805995 11342458 11355434 1201759 1289554 42620030 46550033 5497182 7355661 37122848 39194372 COLORADO ROCKY MOUNTAIN SCHOOL, INC. IS A CO-EDUCATIONAL, COLLEGE- PREPARATORY BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 THROUGH 12. false false 9866151 2311500 10301089 OPERATIONS AND MAINTENANCE OF A PRIVATE CO-EDUCATIONAL COLLEGE- PREPARATORY BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 THROUGH 12. COLORADO ROCKY MOUNTAIN SCHOOL, INC. ENROLLS APPROXIMATELY 175 STUDENTS. 9866151 true true false false false false true false false true true false false false true true false true true false true false false true true false false false true true false false false false true false false false true false false false false true true true false false true 19 0 true 133 true true true false false false false true true false false false false false false X 20 19 false false false false false false false true true false false true true true true true false true true false X JOSEPH D WHITE 9709632562 C/O CRMS 500 HOLDEN WAY CARBONDALE CO 81623 JEFFREY V LEAHY HEAD OF SCHO 50.00 0.00 X 230855 0 47969 JOSEPH D WHITE ASSISTANT TR 48.00 2.00 X 158972 0 25979 MOLLY HALL DORAIS ADMISSIONS D 40.00 X 117661 0 23658 MONICA PEREZ-RHODES CONTROLLER 40.00 X 101007 0 21615 ERIC ALDEN TRUSTEE 1.00 X 0 0 0 CHRIS BABBS TRUSTEE 1.00 X 0 0 0 SEAN BIERLE TRUSTEE 1.00 X 0 0 0 GARRET BJORKMAN TRUSTEE 1.00 1.00 X 0 0 0 ELLEN BROOKS TRUSTEE 1.00 X 0 0 0 BRIAN DAVIES TRUSTEE 1.00 X 0 0 0 ALICIA DEWEY TRUSTEE 1.00 X 0 0 0 LUKE FALCONE TRUSTEE 1.00 X 0 0 0 MIKE FLAX TRUSTEE 1.00 X 0 0 0 EMMA JUNIPER TRUSTEE 1.00 X 0 0 0 PETER LOURAS TRUSTEE 1.00 1.00 X 0 0 0 DAN MARTINEZ TRUSTEE 1.00 X 0 0 0 ANDREW MENKE TRUSTEE 1.00 X 0 0 0 JOHNNY RICHARDSON TRUSTEE 1.00 X 0 0 0 CORY RITCHIE TRUSTEE 1.00 X 0 0 0 KEN WANKO TRUSTEE 1.00 X 0 0 0 STAN WATTLES PRESIDENT 2.00 X X 0 0 0 MAGS MILLER VICE PRESIDE 2.00 X X 0 0 0 RAVI VENKATESWARAN SECRETARY 2.00 X X 0 0 0 PEGGY CORCILLO TREASURER 2.00 1.00 X X 0 0 0 608495 119221 4 false true false HIGH MARK MECHANICAL LLC HIGH MARK MECHANICAL LLC PO BOX 755 NEW CASTLE CO 81647 BOILER REPLACE 345411 COMMUNITY COUNSELING SERVICES COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 191824885 CONSULTING 165857 2 53243 256532 1679081 116721 1988856 TUITION AND FEES 611110 10291860 10291860 ACCOUNTS RECEIVABLE INTEREST 611110 9229 9229 10301089 362661 362661 17673 6000 17673 6000 23673 6000 17673 2889320 128988 3089531 -200211 128988 -71223 -71223 62122 53243 46231 15891 15891 55055 41423 13632 13632 OTHER REVENUE 611110 10409 10409 10409 12644988 10325130 6000 325002 2311500 2311500 481340 68493 385450 27397 3734703 3356184 123863 254656 167195 148731 9328 9136 1326222 1147908 121928 56386 354067 294585 36512 22970 25269 25269 16833 16833 174412 174412 33918 33918 160942 146746 14196 50494 50494 64210 16527 16591 31092 120937 108354 144 12439 276029 269128 5521 1380 99973 45061 54532 380 19780 18235 1470 75 787664 767972 15754 3938 197652 192711 3953 988 SUPPLIES AND MATERIALS 602400 588720 5941 7739 REPAIRS AND MAINTENANCE 114584 111719 2292 573 VEHICLE OPERATIONS 70759 68990 1415 354 DUES AND SUBSCRIPTIONS 54804 53434 1096 274 109747 100659 6548 2540 11355434 9866151 882554 606729 X X 2649438 1890185 8975773 1195075 2337 9037 33237 12855 95246 91906 34684 52283 34238853 14597661 19941794 19641192 10887521 23392937 264563 42620030 46550033 1751195 1977061 3729152 5112662 16835 265938 5497182 7355661 X 36482583 38172246 640265 1022126 37122848 39194372 42620030 46550033 1289554 781970 X X false true X true false X 2027419 2494346 1479327 1790564 1988856 9780512 2027419 2494346 1479327 1790564 1988856 9780512 18467 9762045 345230 325777 190309 236648 380334 1478298 28138 4775 4630 37543 35909 47285 62177 72829 62122 280322 11576675 46802845 0.84330 0.84630 X SUPPLEMENTAL INFORMATION COLORADO ROCKY MOUNTAIN SCHOOL, INC. IS A SCHOOL; HOWEVER, IN ORDER TO USE THE SPECIAL RULES ON SCHEDULE B FOR A 501(C)(3) ORGANIZATION, IT IS NECESSARY TO COMPLETE SCHEDULE A, PART II TO DEMONSTRATE THAT THE SCHOOL MEETS THE 33 1/3% PUBLIC SUPPORT TEST. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 16.00 1 false 1.00 false 9639209 845521 10484730 10722474 -1083265 9639209 8531380 5408 2185686 10722474 8376455 154925 8531380 8033967 342488 8376455 1.00000 false true true 1795508 1795508 29435441 11813733 17621708 3007904 2783928 223976 19641192 SEC 457B DEFERRED COMP LIABILITY 264563 DUE TO COLO ROCKY MTN SCHOOL FDTN 1375 265938 X SCHEDULE D, PAGE 1, PART II, LINE 9 DURING THE YEAR, COLORADO ROCKY MOUNTAIN SCHOOL, INC. HELD AN EASEMENT, BUT DID NOT RECEIVE AN EASEMENT, FOR CONSERVATION PURPOSES. ON AUGUST 3, 1999, CRYSTAL RIVER RANCH, LLC ("GRANTOR") MADE A DEED OF CONSERVATION EASEMENT IN FAVOR OF COLORADO ROCKY MOUNTAIN SCHOOL, INC. ("GRANTEE") ON APPROXIMATELY 15.7 ACRES OF PROPERTY ADJACENT TO COLORADO ROCKY MOUNTAIN SCHOOL, INC. PRESERVATION OF AGRICULTURAL USE AND OPEN SPACE WERE NOTED AS CONSERVATION VALUES. COLORADO ROCKY MOUNTAIN SCHOOL, INC. DOES NOT CLAIM TO BE A "QUALIFIED ORGANIZATION" UNDER SECTION 170(B)(3)(B) OF THE INTERNAL REVENUE CODE. NO FINANCIAL TRANSACTION WAS RECORDED IN THE ORGANIZATION'S FINANCIAL STATEMENTS RELATED TO THIS CONSERVATION EASEMENT. SCHEDULE D, PAGE 2, PART V, LINE 4 QUASI-ENDOWMENT FUNDS ARE FOR THE FOLLOWING TYPES OF ACTIVITIES: 1. RENEWAL, REPLACEMENT, AND SPECIAL MAINTENANCE ACTIVITIES THAT RETIRE THE ACCUMULATED BACKLOG OF DEFERRED MAINTENANCE OVER A SHORT-TERM PERIOD AND THAT BRING THE PLANT INTO RELIABLE OPERATING CONDITION ("CATCH-UP" MAINTENANCE); 2. RENEWAL ACTIVITIES AND FUNDING OR RESERVES THAT MAINTAIN THE GOOD CONDITION OF THE PLANT FOR ITS PRESENT USES; 3. ADAPTATION ACTIVITIES AND FUNDING FOR RESERVES TO ALTER THE PHYSICAL PLANT FOR CHANGES IN USE (I. E., CHANGES IN INSTRUCTIONAL AND ADMINISTRATIVE TECHNOLOGY, CHANGES IN BUILDING USE, CHANGES FOR GAINS IN EFFICIENCY AND COST SAVINGS) AND CHANGING CODES AND STANDARDS (I. E., ASBESTOS REMOVAL AND ENCAPSULATION, ADA, OTHER EXTERNALLY IMPOSED LAWS AND REGULATIONS). SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS 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 FINANCIAL STATEMENTS. true true true true true true true false false false true false false false false false false true SCHEDULE E, LINE 3 THE RACIAL NONDISCRIMINATORY POLICY WAS PUBLISHED IN THE DENVER POST AND YOUR HUB ON WEDNESDAY, APRIL 5, 2023. SCHEDULE E, LINE 5 IN ITS EFFORTS TO ACHIEVE A DIVERSE STUDENT BODY, THE ORGANIZATION OCCASIONALLY FAVORS MEMBERS OF ONE OR MORE RACIAL MINORITY GROUPS IN THE ADMINISTRATION OF ITS FINANCIAL AID. false EAST ASIA AND THE PACIFIC MARKETING STUDENT RECRUITMENT 13442 NORTH AMERICA MARKETING STUDENT RECRUITMENT 12594 EUROPE MARKETING STUDENT RECRUITMENT 11809 37845 37845 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA AND THE PACIFIC 13,442 0 NORTH AMERICA 12,594 0 EUROPE 11,809 0 X X X X X true COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 191824885 CONSULTING false 165857 -165857 165857 -165857 CO SILENT AUCTION 81549 53243 28306 46033 PLANT AND PRODU 20066 20066 1 13750 13750 198 115365 53243 62122 198 46033 46231 15891 CO SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) COMMUNITY COUNSELING SERVICES 161,000 CONTRACT SVCS + TRAVEL EXP true SCHOLARSHIPS 84 2311500 SCHEDULE I, PAGE 1, PART I, LINE 2 CRMS GRANTS SCHOLARSHIPS TO STUDENTS ENROLLED IN THE SCHOOL'S PROGRAMS. CRMS DETERMINES STUDENT ELIGIBILITY BASED UPON THE STUDENT'S NEED. SOME SCHOLARSHIPS ARE AWARDED BASED UPON ACADEMIC ACHIEVEMENT. THE SCHOOL HAS A STUDENT FINANCIAL ASSISTANCE OFFICE THAT ACCUMULATES ALL REQUIRED INFORMATION FROM THE STUDENTS. THE OFFICE AWARDS SCHOLARSHIPS BASED UPON CRITERIA ESTABLISHED BY THE SCHOOL. X true true X X X X X false true false false false false false false false JEFFREY V LEAHY HEAD OF SCHOOL 230855 32074 63895 278824 JOSEPH D WHITE ASSISTANT TREASURER 158972 10361 63618 184951 SCHEDULE J, PAGE 1, PART I, LINE 4 JEFFREY V. LEAHY 0 18,500 0 SCHEDULE J, PART III SCHEDULE J, PART I, LINES 1A AND 1B: HOUSING AS A CONDITION OF EMPLOYMENT AND FOR THE CONVENIENCE OF THE SCHOOL: JEFF LEAHY, HEAD OF SCHOOL, AND JOSEPH WHITE, ASSISTANT TREASURER, WERE REQUIRED TO LIVE IN COLORADO ROCKY MOUNTAIN SCHOOL, INC. RESIDENCES. THE ESTIMATED ANNUAL RENTAL VALUE OF THE SCHOOL-PROVIDED RESIDENCES OF 48,000 IS INCLUDED IN SCHEDULE J, COLUMN D - NON-TAXABLE BENEFITS. AN INDEPENDENT REAL ESTATE APPRAISER PROVIDED THE ESTIMATED RENTAL VALUE OF THE SCHOOL- PROVIDED RESIDENCES IN 2009. THE VALUES INCREASED IN FISCAL YEAR 2021 BASED ON MANAGEMENT'S ESTIMATE. SCHEDULE J, PART I, LINE 4B: EFFECTIVE OCTOBER 1, 2008, COLORADO ROCKY MOUNTAIN SCHOOL, INC. ESTABLISHED THE COLORADO ROCKY MOUNTAIN SCHOOL 457(B) PLAN TO PROVIDE CERTAIN KEY EMPLOYEES OF THE SCHOOL WITH RETIREMENT BENEFITS IN ADDITION TO BENEFITS PROVIDED UNDER OTHER SCHOOL-SPONSORED RETIREMENT PLANS. THE PLAN IS INTENDED TO COMPLY WITH THE APPLICABLE REQUIREMENTS OF CODE SECTION 409 (A). UNTIL PAID OR MADE AVAILABLE TO THE PARTICIPANT, ALL DEFERRED AMOUNTS AND INVESTMENT EARNINGS RELATED TO THE DEFERRAL AMOUNTS ARE SOLELY THE PROPERTY AND RIGHTS OF THE SCHOOL AND ARE SUBJECT TO THE CLAIMS OF THE SCHOOL'S CREDITORS. CURRENTLY, HEAD OF SCHOOL JEFF LEAHY IS THE ONLY EMPLOYEE PARTICIPATING IN THE PLAN. CRMS CONTRIBUTED 18,500 TO THIS PLAN FOR THE YEAR ENDED JUNE 30, 2023, IN ADDITION TO CONTRIBUTIONS MADE BY THE EMPLOYEE. 25000 FINANCIAL AID TUITION ASSISTANCE SCHEDULE L, PART V CRMS GRANTS SCHOLARSHIPS TO STUDENTS ENROLLED IN THE SCHOOL'S PROGRAMS. CRMS DETERMINES STUDENT ELIGIBILITY BASED UPON THE STUDENT'S NEED. SOME SCHOLARSHIPS ARE AWARDED BASED UPON ACADEMIC ACHIEVEMENT. THE SCHOOL HAS A STUDENT FINANCIAL ASSISTANCE OFFICE THAT ACCUMULATES ALL REQUIRED INFORMATION FROM THE STUDENTS. THE OFFICE AWARDS SCHOLARSHIPS BASED UPON CRITERIA ESTABLISHED BY THE SCHOOL. X 10 85603 AVERAGE FAIR MARKET VALUE X AUCTION ITEMS 200 31118 FAIR VALUE false false false FORM 990, PAGE 1, PART I, LINE 6 FUNDRAISING, ADMINISTRATIVE ASSISTANCE, BOARD OF TRUSTEES. FORM 990, PART VI SECTION B, LINE 12B: TRUSTEES ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. KEY EMPLOYEES, INCLUDING THOSE WHO ARE OFFICERS, ARE NOT REQUIRED TO MAKE SUCH A DISCLOSURE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS ELECTRONICALLY SUBMITTED TO THE GOVERNING BODY FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S TRUSTEES AND HIS/HER FAMILY MEMBERS ARE COVERED UNDER ITS CONFLICT OF INTEREST POLICY. THE ASSISTANT TREASURER REVIEWS ALL BUSINESS TRANSACTIONS. HE REMINDS TRUSTEES TO REVIEW AND COMPLY WITH THE CONFLICT OF INTEREST POLICY IN THE EVENT ANY TRANSACTION IS BETWEEN THE ORGANIZATION AND A TRUSTEE. TRUSTEES DEEMED TO HAVE A CONFLICT MUST REMOVE THEMSELVES FROM VOTING ON RELATED MATTERS BEFORE THE GOVERNING BODY AND MAY NOT EXERCISE UNDUE INFLUENCE ON SUCH DISCUSSIONS. FORM 990, PAGE 6, PART VI, LINE 15A AN AD-HOC COMMITTEE OF MEMBERS OF THE GOVERNING BODY WAS ORGANIZED IN 2017 FOR THE PURPOSE OF DETERMINING COMPENSATION OF THE HEAD OF SCHOOL, THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL. THIS COMMITTEE USED COMPARABLE COMPENSATION DATA FOR HEADS OF SCHOOLS AT OTHER INDEPENDENT SCHOOLS TO MAKE ITS RECOMMENDATION. THE GOVERNING BODY WAS PRESENTED WITH AND ACCEPTED THE RECOMMENDATION OF THE AD-HOC COMMITTEE. A FOUR-YEAR WRITTEN CONTRACT WAS ISSUED TO AND ACCEPTED BY THE HEAD OF SCHOOL. CONTEMPORANEOUS DOCUMENTATION OF THE COMMITTEE'S WORK, DELIBERATIONS, AND APPROVAL BY THE BOARD OF TRUSTEES WAS MAINTAINED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF OTHER 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 15(B), OTHER ASSETS, AND 25(B), OTHER LIABILITIES: THE SCHOOL HAD OMITTED THE REPORTING OF THE ASSET AND LIABILITY FOR THE SCHOOL'S SECTION 457(B) DEFERRED COMPENSATION PLAN FROM ITS PREVIOUS FINANCIAL STATEMENTS. INVESTMENTS HELD FOR THE DEFERRED COMPENSATION PLAN, AS WELL AS THE DEFERRED COMPENSATION LIABILITY, IN THE AMOUNT OF 219,478 WERE RECORDED AS OF JULY 1, 2021. THERE WAS NO EFFECT ON NET ASSETS. THE BALANCES OF THE INVESTMENTS AND LIABILITY AT JUNE 30, 2022, WERE 222,764. 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. COLO ROCKY MTN SCHOOL FDTN INC COLO ROCKY MTN SCHOOL FDTN INC 500 HOLDEN WAY CARBONDALE CO 81623 841249911 SUPPORTING CO 501C3 12A CRMS COLORADO ROCKY MOUNTAIN SCHOOL INC false false false true false false false false false false false false false false false false false false false false COLO ROCKY MTN SCHOOL FDTN INC COLO ROCKY MTN SCHOOL FDTN INC C 256532 ACTUAL COST