2025-04-11T15:37:15-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-07-01 202862224 RCS BUILDING CORPORATION RCSB 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 KRISTINA MENON PRESIDENT 9704944620 2025-04-01 1 1 BECKY DETTMANN CPA P01408585 3037795710 2025-04-01 2023 2025-03-06 01:10:19Z KRISTINA MENON 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 477851 0 X N/A X 2005 CO TO HOLD AND MANAGE PROPERTY OF RIDGEVIEW CLASSICAL SCHOOLS. 5 2 0 2 0 0 0 0 471894 471894 3421 5957 0 0 475315 477851 0 0 0 0 0 0 0 0 0 369672 427224 369672 427224 105643 50627 3929699 3581495 4831300 4472700 -901601 -891205 TO HOLD AND MANAGE PROPERTY OF RIDGEVIEW CLASSICAL SCHOOLS. 0 0 408112 0 471894 RIDGEVIEW CLASSICAL SCHOOLS BUILDING CORPORATION HOLDS AND MANAGES RIDGEVIEW CLASSICAL SCHOOL'S BUILDING AND IMPROVEMENTS. 408112 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X MEGAN STANTON 9704944620 1800 S LEMAY AVE FORT COLLINS CO 80525 DOMENIC CARPINE SECRETARY 0.50 40.00 X X 0 81629 16272 KRISTINA MENON PRESIDENT 0.50 40.00 X X 0 61171 2453 MEGAN STANTON MEMBER 5.00 30.00 X 0 65100 301 SPENCER NAUMAN TREASURER 0.50 0.00 X X 0 0 0 ANDREW RANKIN MEMBER 0.50 10.00 X 0 0 0 0 207900 19026 0 0 0 0 0 RENTAL INCOME 532000 471894 471894 471894 5957 5957 477851 471894 0 5957 19112 19112 198085 198085 210027 210027 427224 408112 19112 0 200072 201167 7335842 3955514 3729627 3380328 3929699 3581495 39328 39328 4683494 4325942 108478 107430 4831300 4472700 X -30243 -139137 -962223 -840528 90865 88460 -901601 -891205 3929699 3581495 50627 -40231 0 X X 0 1 X 1 0 X X X 1 RIDGEVIEW CLASSICAL SCHOOLS 841567368 2 1 408112 471894 1 408112 471894 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 660000 660000 6300819 3955514 2345305 375023 375023 3380328 ACCRUED INTEREST PAYABLE 68864 DEFERRED INFLOW OF RESOURCES - GAIN ON BOND REFUNDING 38566 107430 10725051 10247200 10247200 477851 0 477851 10080737 9863540 9863540 217197 210027 210027 427224 PART XI, LINE 2D - OTHER ADJUSTMENTS: RCS REVENUE REPORTED SEPARATELY ON 990 10,247,200. PART XII, LINE 2D - OTHER ADJUSTMENTS: LONG TERM DEBT AMORTIZATION -6,906. CHANGE IN ACCRUED INTEREST PAYABLE -4,540. PRINCIPAL PAYMENTS ON DEBT 290,117. RCS EXPENSES REPORTED ON SEPARATE 990 9,584,869. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 210,027. A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 NONEAVAIL 2014-06-30 6667904 REFUND PREVIOUSLY ISSUED BONDS USED TO CONSTRUCT EDUCATIONAL FACILITIES 0 0 0 A 2349473 6667904 116773 6551731 2014 0 1 1 1 A 0 1 0 0 0.01270 0.00000 0.01270 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 09/03/2019 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS AND ARTICLES WERE AMENDED TO COMPLY WITH THE REQUIREMENTS OF A SUPPORTING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ELECTED BOARD SECRETARY KEEPS MINUTES FOR ALL BOARD MEETINGS. THOSE MINUTES ARE REVIEWED BY THE ENTIRE BOARD AT THE FOLLOWING MEETING AND THEN VOTED INTO THE PERMANENT RECORD. THERE ARE NO COMMITTEES APPOINTED TO ACT WITH BOARD AUTHORITY. 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 MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. IN ADDITION, EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A POLICY MANUAL THAT DESCRIBES ALL OF THE SCHOOL'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT THE BEGINNING OF EACH FISCAL YEAR, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICIES AND SIGN THAT THEY INTEND TO UPHOLD THOSE POLICIES. WE HAVE NOT IDENTIFIED CONFLICTS OF INTEREST AMONG OFFICERS OR DIRECTORS AND HAVE THUS NOT NEEDED TO IMPOSE ANY RESTRICTIONS ON PERSON ACTING IN THOSE ROLES. SHOULD A POTENTIAL CONFLICT ARISE, IT IS THE RESPONSIBILITY OF THE BOARD PRESIDENT TO REVIEW THE POTENTIAL CONFLICT. IF A CONFLICT IS FOUND, THE INTERESTED PARTY IS UNABLE TO PARTICIPATE IN VOTES REGARDING THE CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE TO THE PUBLIC ARE AVAILABLE AT THE BUSINESS OFFICE. FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD THE BUILDING CORPORATION FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE COLORADO DEPARTMENT OF EDUCATION. 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 OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. RIDGEVIEW CLASSICAL SCHOOLS 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 841567368 CHARTER SCHOOL CO 501(C)(3) LINE 2 0 RIDGEVIEW CLASSICAL SCHOOLS INSTITUTE 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 264033640 PROMOTE EDUCATION REFORM CO 501(C)(3) LINE 12A, I RIDGEVIEW CLASSICAL SCHOOLS 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0