2025-12-05T08:12:28-08:00 2025-06-30 900337336 Bart Skidmore CPA 726 Geneva St Aurora CO 80010 990 2024-07-01 461936973 Two Rivers Community School TWOR 9703845200 195 Center Dr Glenwood Springs CO 81602 James H Nims Head of School 9703845200 2025-12-03 true true Bart A Skidmore CPA Inc P00260935 3033651696 2025-12-05 2024 2025-03-06 01:10:19Z James Nims 195 Center Dr Glenwood Springs CO 81602 7498866 false X www.tworiverscs.org X 2012 CO Two Rivers Community School is K-8 charter school. Its mission is to cultivate passion for learning and high achievement through rigorous interdisciplinary experiences. Enrollment is approximately 400 students. 6 6 73 23 0 0 861218 844398 6135374 6517226 135906 129814 35375 7428 7167873 7498866 0 0 4598959 5066256 0 0 2268389 2604848 6867348 7671104 300525 -172238 15139894 14420585 17061605 17239583 -1921711 -2818998 Two Rivers Community School is K-8 charter school. Its mission is to cultivate passion for learning and high achievement through rigorous interdisciplinary experiences. Enrollment is approximately 400 students. false false 7343758 777851 7498866 Program services expenses include all cost necessary to operate a K-8 charter school. 7343758 true true false false false false false false false false true false false true true false true true true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 10 0 true 73 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false false true true false X X James Nims 9703845200 195 Center Dr Glenwood Springs CO 81601 James Nims Head of School/BC BRD SECTRY 40.00 X X X X 165000 0 46869 Rachel Forbes Manwaring President 1.00 X 0 0 0 Holly Jewett Vice President 1.00 X 0 0 0 Jess Hedden Secretary 1.00 X 0 0 0 Rosie Aguilar Treasurer 1.00 X 0 0 0 Heidi Troxell Member 1.00 X 0 0 0 Caitlin Georger Member 1.00 X 0 0 0 Marjorie Lear Member 1.00 X 0 0 0 Barbara Corcoran Bldg. Corp. President 0.00 X 0 0 0 Laura Henderson Bldg. Corp. Director 0.00 X 0 0 0 165000 0 46869 1 false true false 777851 66547 844398 Per Pupil Revenue 611600 4716384 0 0 Mil Levy Revenue 611600 1180703 0 0 Student Fees/Pupil Activities 611600 109823 0 0 BC Lease Income 611600 508316 0 0 School Lease Income 611600 2000 0 0 6517226 129814 0 0 Misc. Income 611600 7428 7428 0 0 7428 7498866 6654468 0 0 165000 0 165000 0 3577085 3577085 0 0 831275 793240 38035 0 440007 430756 9251 0 52889 50502 2387 0 46193 46193 0 0 7091 0 7091 0 60128 0 60128 0 1601 1601 0 0 11138 11138 0 0 704420 704420 0 0 74787 74787 0 0 10431 10431 0 0 201366 201366 0 0 82141 36687 45454 0 District Services 348818 348818 0 0 Supplies 381268 381268 0 0 Property and Equipment 368766 368766 0 0 Principal Payment 306700 306700 0 0 7671104 7343758 327346 0 552605 426322 2324641 3480552 7325 1036306 82778 5844 9264 10464340 2439033 7983937 8025307 42808 3193753 2389037 15139894 14420585 488483 704109 8259584 7952884 8313538 8582590 17061605 17239583 X -1921711 -2818998 -1921711 -2818998 15139894 14420585 X -172238 -725049 X true X true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1730319 1730319 7533975 1757927 5776048 454344 290350 163994 567692 390756 176936 178010 178010 8025307 Deferred Outflows - Pension Related 2316704 Deferred Outflows - OPEB Related 72333 2389037 Net Pension Liability 8361747 Net OPEB Liability 136134 Deferred Inflows - Pension Related 11166 Deferred Inflows - OPEB Related 73543 8582590 7498866 7498866 7498866 7671104 7671104 7671104 true true true true true true true false false false false false false false false true false true Line 6b 6a. The school receives the bulk of its funding from the State of Colorado and is required to follow all state laws regarding education. Line 3 Policies are published in student and staff handbooks and on website. The School has disclosed its non-discriminatory policies in the student and staff handbooks. false false false false false false false false false James Nims 165000 0 0 0 0 0 35231 0 11638 0 211869 0 0 0 Pt VI, Line 11b Copies of Form 990 were distributed to Board Members for review and approval via email prior to filing. Pt VI, Line 12c Prospective Board Members are screened for potential conflicts of interest prior to appointment. Board Members are required to disclose conflicts of interest during Board meetings. Annual Conflict of Interest Statements are completed and reviewed by the Board and any discrepancies are reported to the Board President for resolution. Pt VI, Line 15a Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session. Pt VI, Line 15b Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session. Pt VI, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public via its website and upon request. Pt XI Line 9. Changes during the year to Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources related to pensions and post-employment benefits other than pensions (OPEB) resulted in an increase in Net Assets. The changes decreased Net Assets by ($1,073,768). Pt XI Line 9. Reconciling items; increasing net position are debt and accrued interest of $307,349. Impacting net position are capital outlay of $335,163 with depreciation of ($293,793)resulting in increasing net position by $41,370. The total of debt, accured interest,capital additions and depreciation is $348,719. The sum of Pension and OPEB impacts reduce net position by ($1,073,768)and when combined with Debt and Captial impacts of $348,719 result in a net reductions to net position of ($725,049). This is the total shown in Part XI line 9. Colorado Department of Education 201 E Colfax Denver CO 80203 Oversight CO 170(b)(1)(A)(v) 6 NA false Roaring Fork School District 400 Sopris Ave Carbondale CO 81623 Oversight CO 170(b)(1)(A)(v) 6 NA false Two Rivers Community School Building Corp 195 Center Drive Glenwood Springs CO 81601 Lease Facilities CO Component Unit NA false false false true false false false false false false false true false false false false false false false false Colorado Department of Education c 777851 Financial Stmts. Two Rivers Community School Building Corp k 508316 Financial Stmts.