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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>46492</EOYAmt>
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        <EOYAmt>89242</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>386984</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>69548</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <DepreciationAmt>158946</DepreciationAmt>
        <BookValueAmt>57233</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>245797</DepreciationAmt>
        <BookValueAmt>852</BookValueAmt>
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      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>35623</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>31520</DepreciationAmt>
        <BookValueAmt>4103</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>62188</TotalBookValueLandBuildingsAmt>
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    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
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        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ROCKY MOUNTAIN CHRISTIAN ACADEMY PUBLISHES A NOTICE OF ITS NONDISCRIMINATORY POLICY AS TO STUDENTS AT WWW.RMCAONLINE.ORG. THE POLICY SERVES ALL RACIAL SEGMENTS OF THE COMMUNITY AND IS LIKELY TO BE READ BY PROSPECTIVE STUDENTS AND THEIR FAMILIES.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING. THE BOARD OF DIRECTORS IS NOTIFIED IN THE BOARD REPORT WHEN FORM 990 HAS BEEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD GOVERNANCE POLICIES INCLUDE POLICIES RELATED TO BOARD MEMBER CONDUCT. ON AN ANNUAL BASIS EACH BOARD MEMBER MUST REVIEW THE POLICIES AND SIGN AN AGREEMENT OF ADHERENCE. CONFLICT OF INTEREST IS ONE OF THE POLICIES. THE AGREEMENTS ARE REVIEWED BY THE BOARD SECRETARY. ADDITIONALLY, THE EXECUTIVE DIRECTOR IS REQUIRED BY POLICY TO NOTIFY BOARD IF IT BELIEVED THAT THE BOARD IS IN VIOLATION OF ITS OWN POLICIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD GOVERNANCE POLICIES ON COMPENSATION STATE THAT EXECUTIVE DIRECTOR SHALL NOT ESTABLISH CURRENT COMPENSATION AND BENEFITS THAT DEVIATE MATERIALLY FROM THE GEOGRAPHIC OR PROFESSIONAL MARKET FOR THE SKILLS EMPLOYED. BASED ON THIS POLICY, COMPENSATION IS DETERMINED BY COMPARING IT AGAINST COMPENSATION PAID FOR SIMILAR POSITIONS IN BOTH THE LOCAL PUBLIC SCHOOL MARKET AS WELL AS THE ASSOCIATION OF CHRISTIAN SCHOOLS IN THE ROCKY MOUNTAIN REGION MARKET OF SIMILARLY-SIZED CHRISTIAN SCHOOLS. THE BOARD OF DIRECTORS CHECK FOR POLICY COMPLIANCE AND FAIR TREATMENT OF STAFF AT LEAST ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FORMS ARE AVAILABLE UPON REQUEST FOR REVIEW IN THE SCHOOL OFFICE DURING POSTED HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL STATEMENTS AND BOARD DOCUMENTS, INCLUDING BYLAWS, POLICY MANUAL, AND MINUTES ARE AVAILABLE UPON REQUEST FOR REVIEW IN THE SCHOOL OFFICE DURING POSTED HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>