2024-05-14T09:19:43-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 464083631 HORIZONS K-8 SCHOOL INC HORI 7205613600 4545 SIOUX DRIVE BOULDER CO 80303 JASMINE GRAVES BLACK-CLEMONS HEAD OF SCHOOL 7205613600 2024-05-13 1 JASMINE GRAVES BLACK-CLEMONS XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JASMINE GRAVES BLACK-CLEM 4545 SIOUX DRIVE BOULDER CO 80303 5206733 0 X HTTPS://HO8.BVSD.ORG/ X 1991 CO TO GUIDE K-8 STUDENTS TO BECOME SELF-DIRECTED LEARNERS AND COMMUNITY CONTRIBUTORS. 14 6 0 25 0 0 5403374 5164570 64022 22015 1415 20113 -722 35 5468089 5206733 0 0 0 0 3567570 3684889 0 0 0 1541433 1649499 5109003 5334388 359086 -127655 3760477 3750120 7913588 8089331 -4153111 -4339211 THE SCHOOL'S MISSION IS TO GUIDE K-8 STUDENTS TO BECOME SELF-DIRECTED LEARNERS AND COMMUNITY CONTRIBUTORS IN A RESPECTFUL LEARNING ENVIRONMENT. 0 0 3796149 0 22050 TO SHARE A COMMITMENT TO EDUCATIONAL EXCELLENCE THAT SUPPORTS PARENTS, STUDENTS, STAFF, AND COMMUNITY MEMBERS IN CREATING A STIMULATING AND SUPPORTIVE LEARNING ENVIRONMENT. 3796149 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 3760 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 14 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JASMINE GRAVES BLACKCLEMONS 7205613605 4545 SIOUX DRIVE BOULDER CO 80303 LUCAS KETZER PRINCIPAL/CO-CHAIR 40.00 X X 0 138795 38076 KAREN WOLFER ASSISTANT PRINCIPAL 40.00 X X 0 98150 32262 JIM FREUND TEACHER 40.00 X 0 99654 29981 PETER HEGELBACH TEACHER 40.00 X 0 93704 27290 FRAN COHEN TEACHER 40.00 X 0 69845 45621 JULIE COHEN TEACHER 40.00 X 0 83746 26729 ADAM BRINK TEACHER 40.00 X 0 71284 34150 STEPHANIE LANDRUM TEACHER 20.00 X 0 34198 0 MIKE ASHMORE CO-CHAIR 2.00 X X 0 0 0 ELIZABETH PARADY TREASURER 2.00 X X 0 0 0 ALLYSON DESART PARENT 2.00 X 0 0 0 JESSICA HOGAN PARENT 2.00 X 0 0 0 ROB HORANSKY PARENT 2.00 X 0 0 0 MICHAEL TADROS PARENT 2.00 X 0 0 0 LYNN PENCE TEACHER 40.00 X 0 106265 31669 0 795641 265778 0 0 1 1 0 4981055 183515 5164570 OUTDOOR LEARNING 611600 16750 16750 TUITION AND FEES 611600 5265 5265 22015 20113 20113 35 0 35 35 5206733 22050 0 20113 X 480264 480264 2200279 1682060 518219 496792 385925 110867 468981 397023 71958 38573 31333 7240 4500 4500 1370384 653360 717024 126631 56503 70128 6034 5373 661 79105 77004 2101 8788 8788 NON-CAP EQP AND RENT 38127 16537 21590 EDUCATIONAL MATERIALS 10277 10277 MISC. EXPENSE 5653 490 5163 5334388 3796149 1538239 0 2139352 1516646 516211 4277 5140 1775 2070 6900 173455 73629 108614 99826 1506459 1603327 3760477 3750120 249773 270203 7663815 7819128 7913588 8089331 X -4503269 -4732660 108614 99826 241544 293623 -4153111 -4339211 3760477 3750120 X -127655 -58445 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 147034 63796 83238 26421 9833 16588 99826 DEFERRED PENSION OUTFLOWS 1556215 OPEB RELATED ITEMS 47112 1603327 NET PENSION LIABILITY 6541811 DEFERRED PENSION INFLOWS 975766 NET OPEB LIABILITY 222949 DEFERRED OPEB INFLOWS 78602 7819128 5206733 0 5206733 0 5206733 5325600 0 5325600 8788 8788 5334388 PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE RECOGNIZED FOR 990 PURPOSES 8,788. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BVSD SCHOOL DISTRICT POSTS ITS NONDISCRIMINATORY POLICY ON A CONTINUING BASIS IN DISTRICT AND SCHOOL ELECTRONIC AND HARD-COPY PUBLICATIONS. SCHEDULE E, PART I, LINE 6 PUBLIC SCHOOL FUNDING RECEIVED FROM FEDERAL, STATE AND LOCAL GOVERNMENTS. 0 0 0 0 0 0 0 0 0 LUCAS KETZER PRINCIPAL/CO-CHAIR 0 137755 0 1040 0 0 0 29375 0 8701 0 176871 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF FOUR DIRECTORS DESIGNATED BY THE FULL BOARD, AND SHALL INCLUDE AT LEAST TWO FACULTY DIRECTORS AND AT LEAST TWO PARENT DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWER AND AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD, EXCEPT AS PROHIBITED BY THE ACT. FORM 990, PART VI, SECTION A, LINE 6 TWO CLASSES OF MEMBERS: VOTING AND NON-VOTING; VOTING MEMBERS INCLUDE FACULTY, STAFF, AND PARENTS (OF STUDENTS); NONVOTING MEMBERS CONSIST OF ALL ENROLLED STUDENTS. THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A FACULTY AND PARENTS OF STUDENTS CURRENTLY ENROLLED AT THE SCHOOL ARE EACH ENTITLED TO UP TO SIX BOARD POSITIONS. THE SIX PARENT DIRECTORS SHALL BE ELECTED BY THE VOTING MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. THE PRINCIPAL OR HEAD OF SCHOOL SHALL AUTOMATICALLY BE A FACULTY DIRECTOR. THE REMAINING FIVE FACULTY DIRECTORS SHALL BE ELECTED BY ALL TEACHERS AT THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B PER THE BYLAWS, CERTAIN AMENDMENTS TO THE SCHOOL'S GOVERNING DOCUMENTS REQUIRE APPROVAL BY THE VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE HEAD OF SCHOOL AND BUSINESS MANAGER WILL REVIEW THE 990, FOLLOWED BY BOARD REVIEW; QUESTIONS ARE COMMUNICATED TO THIRD PARTY ACCOUNTING FIRM (CLA); FINAL STEP IS COMPLETED FORM 990 DISPLAYED ON SCHOOL'S WEBSITE PER FINANCIAL TRANSPARENCY GUIDELINES. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, AND COMMITTEE MEMBER AFFIRMS THEY'VE RECEIVED AND READ THE POLICY AND AGREES TO COMPLY WITH THE POLICY. WHEN CONSIDERING TRANSACTIONS, PERSONS WITH POTENTIAL CONFLICTS OF INTEREST SHALL: (I) IMMEDIATELY INFORM THOSE CHARGED WITH APPROVING THE TRANSACTION OF THEIR POTENTIAL CONFLICT; (II) DISCLOSE MATERIAL FACTS WITHIN THE RESPONSIBLE PERSON'S KNOWLEDGE THAT BEAR ON THE ADVISABILITY OF HORIZONS ENTERING INTO THE TRANSACTION; AND (III) ARE NOT ENTITLED TO VOTE ON DECISIONS TO ENTER INTO SUCH TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS AN APPOINTED COMPENSATION COMMITTEE THAT REVIEWS AND DETERMINES EMPLOYEE SALARIES AND BENEFITS. PER SECTION 5.3(D)(II) OF THE SCHOOL BYLAWS, NO FACULTY BOARD MEMBER MAY PARTICIPATE IN THE FINAL DELIBERATIONS OR DETERMINATIONS FOR COMPENSATION. THE SCHOOL USES A BOARD APPROVED SALARY SCHEDULE. ALL DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES, ANNUALLY. SALARY SCHEDULES ARE REVIEWED AND DISCUSSED BY THE FINANCE REVIEW COMMITTEE AND BOARD. PROPOSED CHANGES ARE CONSIDERED WITH ANNUAL COLA (COST OF LIVING ADJUSTMENTS) AND STEP CHANGES/INCREASES. BOARD APPROVAL IS REQUIRED FOR ANY CHANGES. TEACHERS WHO ARE MEMBERS OF THE BOARD ARE RECUSED FROM APPROVAL PROCESS RELATED TO THEIR SALARIES. LAST REVIEW OF THE COMPENSATION PROCESS WAS DONE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE 990 AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST TO THE SCHOOL. THE AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE SCHOOL'S WEBSITE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICE FEES: PROGRAM SERVICE EXPENSES 653,360. MANAGEMENT AND GENERAL EXPENSES 36,046. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 689,406. PURCHASED SERVICES FROM BVSD: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 680,978. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 680,978. FORM 990, PART XI, LINE 9: NET CHANGE IN PENSION LIABILITY -58,445. FORM 990, PART XII, LINE 1 THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.