2025-06-16T16:42:45-04:00 2024-07-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2023-08-01 841314292 SUMMER SCHOLARS SUMM 3033550290 450 E 17TH AVE SUITE 320 DENVER CO 80203 ABENICIO RAEL ED AS OF 8/1/23 3033550290 2025-06-16 true false LORI B BAUER CPA P01260252 3037710123 2025-06-16 2023 2025-03-06 01:10:19Z X SCHOLARS UNLIMITED ABENICIO RAEL 450 E 17TH AVE SUITE 320 DENVER CO 80203 1865574 false X SCHOLARSUNLIMITED.ORG X 1995 CO OUR MISSION IS TO FOSTER ACADEMIC, SOCIAL, AND EMOTIONAL GROWTH FOR CHILDREN LIVING IN METRO DENVER COMMUNITIES. 14 14 189 25 0 643347 1825253 2137261 40000 320 321 -9537 -35095 2771391 1830479 0 0 2030684 1941046 0 199475 902468 905007 2933152 2846053 -161761 -1015574 2793437 1550913 426614 199664 2366823 1351249 OUR MISSION IS TO FOSTER ACADEMIC, SOCIAL, AND EMOTIONAL GROWTH FOR CHILDREN LIVING IN METRO DENVER COMMUNITIES. false false 2171095 40000 SUMMER SCHOLARS OPERATES A COMMUNITY-BASED LITERACY PROGRAM FOR ELEMENTARY SCHOOL STUDENTS IN DENVER WHO ARE SIGNIFICANTLY BELOW GRADE LEVEL IN READING. SUMMER SCHOLARS PROVIDES SERVICES IN THE SUMMER AND DURING THE SCHOOL YEAR. 2171095 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 189 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true true true false true true false CO X THE ORGANIZATION 3033550290 450 E 17TH AVE SUITE 320 DENVER CO 80203 JAMIE VILLARREAL-BASSET CHAIR 1.00 X X 0 0 0 ALEXANDRA LANSING VICE CHAIR 1.00 X X 0 0 0 RAMIRO JIMENEZ TREASURER 1.00 X X 0 0 0 MARTHA BAHAMON DIRECTOR 1.00 X 0 0 0 WILL CHAN DIRECTOR 1.00 X 0 0 0 ROSE MARTINEZ DIRECTOR 1.00 X 0 0 0 SAL MENSAH DIRECTOR 1.00 X 0 0 0 CHRISTINE MULDOON DIRECTOR 1.00 X 0 0 0 ESMERALDA RODRIQUEZ DIRECTOR 1.00 X 0 0 0 DIEGO ROMERO DIRECTOR 1.00 X 0 0 0 MELISSA ROSAS DIRECTOR 1.00 X 0 0 0 STEPHEN ROUSEY DIRECTOR 1.00 X 0 0 0 JESSICA SMITH DIRECTOR 1.00 X 0 0 0 DR FRANITA WARE DIRECTOR 1.00 X 0 0 0 DIANA ROMERO CAMPBELL PRES/ED THRU 40.00 X 80738 0 1823 ABENICIO RAEL ED AS OF 8/1 40.00 X 50076 0 0 130814 1823 false false false 87731 1216766 520756 1825253 PROGRAM FEES 40000 40000 40000 321 321 87731 35095 -35095 -35095 1830479 40000 -34774 X 126082 97708 20382 7992 1560885 1209613 252329 98943 9373 6379 740 2254 88699 42895 34215 11589 156007 124017 22446 9544 457962 339726 75525 42711 1880 1246 499 135 27116 17456 2807 6853 21789 15011 4710 2068 147461 120777 19103 7581 63886 40349 20244 3293 1564 1095 313 156 12770 9107 2442 1221 INSTRUCTIONAL MATERIALS 66519 65376 20 1123 RECRUITING & VOLUNTEER 37879 26702 11177 STAFF TRAINING 29959 29317 428 214 LICENSES & FEES 9974 4571 5403 26248 19750 2700 3798 2846053 2171095 475483 199475 1512707 373384 320204 320525 782793 756529 74196 62109 12721 12721 1564 101973 38366 2793437 1550913 321157 158080 105457 41584 426614 199664 X 2317611 1342446 49212 8803 2366823 1351249 2793437 1550913 -1015574 X false true X true false X 908630 763401 763907 643347 1825253 4904538 908630 763401 763907 643347 1825253 4904538 129057 4775481 208 476 288 320 321 1613 5683 3860 4925 14468 4920619 6912053 0.97050 0.96080 X PART II, LINE 10 MISCELLANEOUS 14,468 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12721 12721 LEASE LIABILITY 41584 41584 X 2412854 582375 582375 1830479 1830479 3428428 582375 582375 2846053 2846053 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD WHICH REQUIRES THE ORGANIZATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JULY 31, 2024, THE ORGANIZATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON IT TAX-EXEMPT STATUS. LUNCH SCHOLARS 87731 87731 35095 87731 87731 35095 35095 -35095 FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE IS PRESENTED WITH A COPY OF THE 990 AND REVIEWS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICTS OF INTEREST STATEMENT IS COLLECTED FROM EACH DIRECTOR AND KEY EMPLOYEE ANNUALLY. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION FOR THE PRESIDENT OF THE ORGANIZATION IS ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD UPON THE RECOMMENDATION OF THE FINANCE COMMITTEE. THE BOARD OF DIRECTORS APPROVES THE ANNUAL BUDGET, WHICH INCLUDES LINE ITEMS FOR THE COMPENSATION FOR ALL EMPLOYEES. THE PRESIDENT'S COMPENSATION IS BASED ON COMPARABLE DATA FOR OTHER ORGANIZATIONS OF A LIKE SIZE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS APPROVES THE ANNUAL BUDGET, WHICH INCLUDES THE COMPENSATION FOR ALL EMPLOYEES. THE FINANCE COMMITTEE OF THE BOARD IS INVOLVED IN SETTING THE COMPENSATION OF THE OTHER KEY EMPLOYEES WITHIN THE ORGANIZATION BASED UPON THE RECOMMENDATIONS OF THE PRESIDENT AND COMPARABLE DATA FOR OTHER ORGANIZATIONS OF A LIKE SIZE. THE ORGANIZATION DOES NOT COMPENSATE OFFICERS OF THE BOARD FOR THEIR SERVICE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PAYROLL SERVICES 2,845 13,825 0 CONTRACT SERVICES 202,107 2,864 8,534 PROFESSIONAL FEES 134,774 58,836 34,177 TOTAL 339,726 75,525 42,711