SPRUCE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SPRUCE INC (EIN 46-3555425)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-10-22
- IRS object ID
- 202402969349302060
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-22T20:30:40-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203746583 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAYLOR ROTH AND COMPANY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 GRANT ST STE 205 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 802032944 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463555425 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SILVER SPRUCE ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SILV | BusinessNameControlTxt |
| Phone | 9705005657 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 966 | AddressLine1Txt |
| City | BAYFIELD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81122 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATALIE HORN-HOWARD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9707593415 | PhoneNum |
| Signature | 2024-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DIANE GRANGER | PreparerPersonNm |
| PTIN | P01388919 | PTIN |
| Phone | 3038308109 | PhoneNum |
| Preparation | 2024-10-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NATALIE HORN-HOWARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 966 | AddressLine1Txt |
| City | BAYFIELD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $301,517 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SILVERSPRUCEACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | SILVER SPRUCE ACADEMY PROVIDES SUPPLEMENTAL PROGRAMS AND RESOURCES UTILIZED IN CURRICULUM EDUCATION TO STUDENTS AND FAMILIES THROUGHOUT THE FOUR CORNERS AREA, IN COLLABORATION WTIH OTHER EDUCATIONAL INSTITUTIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 157 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $9,294 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,370 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $260,185 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $299,866 | CYProgramServiceRevenueAmt |
| PY Investment Income | $89 | PYInvestmentIncomeAmt |
| CY Investment Income | $147 | CYInvestmentIncomeAmt |
| CY Other Revenue | $134 | CYOtherRevenueAmt |
| PY Total Revenue | $269,568 | PYTotalRevenueAmt |
| CY Total Revenue | $301,517 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $138,640 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $146,250 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $9,634 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $148,122 | PYOtherExpensesAmt |
| CY Other Expenses | $102,802 | CYOtherExpensesAmt |
| PY Total Expenses | $286,762 | PYTotalExpensesAmt |
| CY Total Expenses | $249,052 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$17,194 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $52,465 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $277,624 | TotalAssetsBOYAmt |
| Total Assets EOY | $202,233 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $133,385 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,589 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $144,239 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $197,644 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SILVER SPRUCE ACADEMY PROVIDES SUPPLEMENTAL PROGRAMS AND RESOURCES UTILIZED IN CURRICULUM EDUCATION TO STUDENTS AND FAMILIES THROUGHOUT THE FOUR CORNERS AREA, IN COLLABORATION WTIH OTHER EDUCATIONAL INSTITUTIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $198,963 | ExpenseAmt |
| Revenue | $299,866 | RevenueAmt |
| Desc | SPRUCE HAS BEEN IN OPERATION FOR 11 YEARS FOR K-12 SCHOOL CHOICE SERVICES IN THE FOUR CORNERS AREA, WITH 21 YEARS WORKING WITH AREA SHARED SCHOOL STUDENTS, FAMILIES, AND STAKEHOLDERS. WE ARE APPRECIATIVE OF OUR CONTRACTS WITH MOUNTAIN MIDDLE SCHOOL, ANIMAS HIGH SCHOOL, PUEBLO COMMUNITY COLLEGE, SAN JUAN COLLEGE, CHARTER SCHOOL INSTITUTE AND COLORADO DEPARTMENT OF EDUCATION TO CONTINUE BEING ABLE TO FUND OUR EFFORTS. WE SERVED 87 FUNDED STUDENTS, EMPLOYED 10 STAFF MEMBERS, BENEFITTED FROM 109 VOLUNTEERS W/ OVER 484 HOURS TO OFFER 103 CLASSES AND 44 EDUCATIONAL EVENTS TO A TOTAL OF 273 STUDENT PARTICIPANTS, AND APPRECIATED THE LEADERSHIP OF OUR 3 EXECUTIVE BOARD MEMBERS THAT HAVE SERVED ADDITIONAL TERMS IN SUPPORT OF OUR ENDEAVORS WE COMPLETED OUR 4TH YEAR AT THE LEASED CAMPUS AT 6699 CR 521, BAYFIELD, CO 81122 LOCATION OF 40 ACRES OF RURAL OUTDOOR ADVENTURES NEAR LAKES, RIVERS, TRAILS AND FIELDS WITH INDOOR CLASSROOMS TO OFFER CLASSES IN; HUNTER'S SAFETY, PARKS & PARKOUR, FOLIAGE & FAIRIES, BAKING, PUBLIC SPEAKING, INTERIOR DESIGN, TECHNOLOGY & ROBOTS, PERSONAL FINANCE, FORENSIC, THEATER, SPANISH, FLORA & FAUNA, OUTDOOR SPORTS/HISTORY, BOUNTIFUL BREADS, MICROWAVE MAGICIANS, ROMAN NUMERALS, BIRDS, ARCHERY, REUSE YOUR FOOD, BRANCHES OF SCIENCE, WACKY WILD ANIMALS, BASKET BUNDLES, CONSTRUCTION CHALLENGES, TOASTER TREATS, ANIMAL HABITATS, WILLY WONKA PLAY, FORAGING FUN, INTUITION & HORSES, SLIPPERY SOAPS, PUNNETT SQUARE, HOMESTEADING, SWORD FIGHTING, ROPES & KNOTS, PLANTS TO DYE FOR, FORENSICS, HISTORICAL FIGURES, CREATIVE CANDLES, CULINARY CHEFS, ASPIRING ENTREPRENEURS AND MORE SPRUCE HAD TO SELL OUR PROPERTY NOVEMBER 2023 AT 743 CR 510, DURANGO, CO 81303 THAT WE HAD PLANNED TO BUILD OUR FUTURE PERMANENT CAMPUS ON DUE TO THE EXPONENTIAL EFFECTS OF INFLATION AND THE OUTFALL OF COVID-19. OUR 5,000 SQ. FT. BUILD ESTIMATED AT 900,000 @ 2.1% IN 2019 CAME TO A CLOSE AT 3.6 MILLION @ 8.7% WHEN WE WERE INFORMED AUG. 2023 BY USDA THAT OUR PROJECT WAS BEING DENIED AFTER FOUR YEARS IN PROGRESS, APPEALS, AND COVID-19 CHAOS. WE WERE GREATLY SADDENED AS WE HAD INVESTED ALMOST 10 YEARS INTO NUMEROUS ASPECTS OF THE PROJECT INCLUDING TIME, MONEY, AND ENERGY BUT WE UNDERSTOOD THE FINANCIAL RAMIFICATIONS THAT INFLATION HAD CREATED. SPRUCE REMAINS A VIABLE AND SUCCESSFUL NON-PROFIT CREATING FINANCIAL FEASIBILITY AND STABILITY FOR THE ORGANIZATION, STAFF, PARTICIPANTS, AND COMMUNITY COLLABORATIONS AND WHILE WE CONSIDERED CLOSING DOWN THE SCHOOL AFTER THE 2023-2024 SCHOOL YEAR FROM THE HEARTBREAK OF SELLING OUR PROPERTY AND CHALLENGE OF ESTABLISHING A PERMANENT HOME FOR OUR PROGRAM, WE FOUND AN INCREDIBLE OPPORTUNITY TO MOVE TO SDA AT 1775 FLORIDA RD. SUITE A DURANGO, CO 81301 WHERE THE COLUMBINE CHRISTIAN ACADEMY CAMPUS HAD OPERATED UP UNTIL 2016 BUT COULD NOT OPEN DUE TO CHALLENGES OF ITS OWN. WE ARE EXCITED FOR THE POSSIBILITY THAT THIS COULD BE OUR PERMANENT LOCATION FOR YEARS TO COME. OUR MISSION TO PROVIDE EDUCATIONAL ENRICHMENT PROGRAMS AND COURSES TO STUDENTS AND FAMILIES THROUGHOUT THE FOUR CORNERS AREA, IN COLLABORATION WITH OTHER EDUCATIONAL ORGANIZATIONS WILL CONTINUE AT THIS NEW CAMPUS WITH MORE SPACE, CLASSROOMS AND OUTDOOR AREAS TO CONTINUE OUR EXPERIENTIAL LEARNING SHARED SCHOOL NON-PROFIT EDUCATIONAL OPPORTUNITIES FOR OUR STUDENTS, STAFF, FAMILIES, COLLABORATORS, PARTICIPANTS, AND STAKEHOLDERS WHO HAVE SUPPORTED US THROUGH THESE CHALLENGING TIMES AND ENCOURAGE US TO CONTINUE OUR MISSION, SUPPORT OUR WORK, AND CELEBRATE OUR SUCCESSES THROUGH THE CHALLENGES EXCITED FOR OUR 12TH YEAR IN OPERATION FOR THE 2024-2025 SCHOOL YEAR AND FUTURE YEARS TO COME | Desc |
| Total Program Service Expenses | $198,963 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANNA POTTER | PersonNm |
| Phone | 9705005657 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 966 | AddressLine1Txt |
| City | BAYFIELD | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81122 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| NATALIE HORN-HOWARD | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $71,384 | $0 | $0 | |
| JONATHAN DRAKE | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MONICA WAGNER | ||||||
| VP & SECRETA | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RYLEE MESHEW | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN VISSER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LURI OWEN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $71,384 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,370 | AllOtherContributionsAmt |
| Total Contributions | $1,370 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| SCHOOL DISTRICT CONTRACTS | $286,961 | $286,961 |
| PROGRAM FEES | $12,905 | $12,905 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $299,866 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $147 | TotalRevenueColumnAmt |
| Exclusion | $147 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Total Revenue Column | $134 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $134 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $134 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $301,517 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $300,000 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $147 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,901 | TotalAmt |
| Program Services | $57,521 | ProgramServicesAmt |
| Management And General | $10,785 | ManagementAndGeneralAmt |
| Fundraising | $3,595 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,698 | TotalAmt |
| Program Services | $49,358 | ProgramServicesAmt |
| Management And General | $9,255 | ManagementAndGeneralAmt |
| Fundraising | $3,085 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,651 | TotalAmt |
| Program Services | $10,122 | ProgramServicesAmt |
| Management And General | $1,897 | ManagementAndGeneralAmt |
| Fundraising | $632 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,478 | TotalAmt |
| Management And General | $1,478 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408 | TotalAmt |
| Program Services | $327 | ProgramServicesAmt |
| Management And General | $61 | ManagementAndGeneralAmt |
| Fundraising | $20 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,343 | TotalAmt |
| Program Services | $1,875 | ProgramServicesAmt |
| Management And General | $351 | ManagementAndGeneralAmt |
| Fundraising | $117 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,747 | TotalAmt |
| Program Services | $6,196 | ProgramServicesAmt |
| Management And General | $1,163 | ManagementAndGeneralAmt |
| Fundraising | $388 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,356 | TotalAmt |
| Program Services | $20,285 | ProgramServicesAmt |
| Management And General | $3,803 | ManagementAndGeneralAmt |
| Fundraising | $1,268 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,720 | TotalAmt |
| Program Services | $3,776 | ProgramServicesAmt |
| Management And General | $708 | ManagementAndGeneralAmt |
| Fundraising | $236 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $631 | TotalAmt |
| Program Services | $504 | ProgramServicesAmt |
| Management And General | $95 | ManagementAndGeneralAmt |
| Fundraising | $32 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,804 | TotalAmt |
| Program Services | $3,842 | ProgramServicesAmt |
| Management And General | $721 | ManagementAndGeneralAmt |
| Fundraising | $241 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIRECT PROGRAM SERVICES | $31,601 | $31,601 | |
| LOSS ON SALE OF LAND | $9,409 | $9,409 | |
| PROGRAM SUPPLIES | $4,295 | $4,295 | |
| WRITE OFF EQUIPMENT | $3,922 | $3,922 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,088 | TotalAmt |
| Program Services | $5,339 | ProgramServicesAmt |
| Management And General | $729 | ManagementAndGeneralAmt |
| Fundraising | $20 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,052 | TotalAmt |
| Program Services | $198,963 | ProgramServicesAmt |
| Management And General | $40,455 | ManagementAndGeneralAmt |
| Fundraising | $9,634 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,711 | BOYAmt |
| EOY | $4,360 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,070 | BOYAmt |
| EOY | $186,477 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885 | BOYAmt |
| EOY | $2,299 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,764 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,667 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,247 | BOYAmt |
| EOY | $9,097 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,711 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,624 | BOYAmt |
| EOY | $202,233 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,885 | BOYAmt |
| EOY | $4,589 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,500 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,385 | BOYAmt |
| EOY | $4,589 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,239 | BOYAmt |
| EOY | $197,644 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,239 | BOYAmt |
| EOY | $197,644 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,624 | BOYAmt |
| EOY | $202,233 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $52,465 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $940 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,764 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,667 | DepreciationAmt |
| Book Value | $9,097 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,097 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE RACIAL NONDISCRIMINATION POLICY IS INCLUDED IN THE SCHOOL HANDBOOKS AND ON THE ORGANIZATION'S WEBSITE. |
| SCHEDULE E, LINE 6 | THE ORGANIZATION RECEIVES FUNDING FROM LOCAL SCHOOL DISTRICTS TO PROVIDE ENRICHMENT ACTIVITIES FOR HOMESCHOOLED STUDENTS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | SPRUCE HAS BEEN IN OPERATION FOR 11 YEARS FOR K-12 SCHOOL CHOICE SERVICES IN THE FOUR CORNERS AREA, WITH 21 YEARS WORKING WITH AREA SHARED SCHOOL STUDENTS, FAMILIES, AND STAKEHOLDERS. WE ARE APPRECIATIVE OF OUR CONTRACTS WITH MOUNTAIN MIDDLE SCHOOL, ANIMAS HIGH SCHOOL, PUEBLO COMMUNITY COLLEGE, SAN JUAN COLLEGE, CHARTER SCHOOL INSTITUTE AND COLORADO DEPARTMENT OF EDUCATION TO CONTINUE BEING ABLE TO FUND OUR EFFORTS. WE SERVED 87 FUNDED STUDENTS, EMPLOYED 10 STAFF MEMBERS, BENEFITTED FROM 109 VOLUNTEERS W/ OVER 484 HOURS TO OFFER 103 CLASSES AND 44 EDUCATIONAL EVENTS TO A TOTAL OF 273 STUDENT PARTICIPANTS, AND APPRECIATED THE LEADERSHIP OF OUR 3 EXECUTIVE BOARD MEMBERS THAT HAVE SERVED ADDITIONAL TERMS IN SUPPORT OF OUR ENDEAVORS WE COMPLETED OUR 4TH YEAR AT THE LEASED CAMPUS AT 6699 CR 521, BAYFIELD, CO 81122 LOCATION OF 40 ACRES OF RURAL OUTDOOR ADVENTURES NEAR LAKES, RIVERS, TRAILS AND FIELDS WITH INDOOR CLASSROOMS TO OFFER CLASSES IN; HUNTER'S SAFETY, PARKS & PARKOUR, FOLIAGE & FAIRIES, BAKING, PUBLIC SPEAKING, INTERIOR DESIGN, TECHNOLOGY & ROBOTS, PERSONAL FINANCE, FORENSIC, THEATER, SPANISH, FLORA & FAUNA, OUTDOOR SPORTS/HISTORY, BOUNTIFUL BREADS, MICROWAVE MAGICIANS, ROMAN NUMERALS, BIRDS, ARCHERY, REUSE YOUR FOOD, BRANCHES OF SCIENCE, WACKY WILD ANIMALS, BASKET BUNDLES, CONSTRUCTION CHALLENGES, TOASTER TREATS, ANIMAL HABITATS, WILLY WONKA PLAY, FORAGING FUN, INTUITION & HORSES, SLIPPERY SOAPS, PUNNETT SQUARE, HOMESTEADING, SWORD FIGHTING, ROPES & KNOTS, PLANTS TO DYE FOR, FORENSICS, HISTORICAL FIGURES, CREATIVE CANDLES, CULINARY CHEFS, ASPIRING ENTREPRENEURS AND MORE SPRUCE HAD TO SELL OUR PROPERTY NOVEMBER 2023 AT 743 CR 510, DURANGO, CO 81303 THAT WE HAD PLANNED TO BUILD OUR FUTURE PERMANENT CAMPUS ON DUE TO THE EXPONENTIAL EFFECTS OF INFLATION AND THE OUTFALL OF COVID-19. OUR 5,000 SQ. FT. BUILD ESTIMATED AT 900,000 @ 2.1% IN 2019 CAME TO A CLOSE AT 3.6 MILLION @ 8.7% WHEN WE WERE INFORMED AUG. 2023 BY USDA THAT OUR PROJECT WAS BEING DENIED AFTER FOUR YEARS IN PROGRESS, APPEALS, AND COVID-19 CHAOS. WE WERE GREATLY SADDENED AS WE HAD INVESTED ALMOST 10 YEARS INTO NUMEROUS ASPECTS OF THE PROJECT INCLUDING TIME, MONEY, AND ENERGY BUT WE UNDERSTOOD THE FINANCIAL RAMIFICATIONS THAT INFLATION HAD CREATED. SPRUCE REMAINS A VIABLE AND SUCCESSFUL NON-PROFIT CREATING FINANCIAL FEASIBILITY AND STABILITY FOR THE ORGANIZATION, STAFF, PARTICIPANTS, AND COMMUNITY COLLABORATIONS AND WHILE WE CONSIDERED CLOSING DOWN THE SCHOOL AFTER THE 2023-2024 SCHOOL YEAR FROM THE HEARTBREAK OF SELLING OUR PROPERTY AND CHALLENGE OF ESTABLISHING A PERMANENT HOME FOR OUR PROGRAM, WE FOUND AN INCREDIBLE OPPORTUNITY TO MOVE TO SDA AT 1775 FLORIDA RD. SUITE A DURANGO, CO 81301 WHERE THE COLUMBINE CHRISTIAN ACADEMY CAMPUS HAD OPERATED UP UNTIL 2016 BUT COULD NOT OPEN DUE TO CHALLENGES OF ITS OWN. WE ARE EXCITED FOR THE POSSIBILITY THAT THIS COULD BE OUR PERMANENT LOCATION FOR YEARS TO COME. OUR MISSION TO PROVIDE EDUCATIONAL ENRICHMENT PROGRAMS AND COURSES TO STUDENTS AND FAMILIES THROUGHOUT THE FOUR CORNERS AREA, IN COLLABORATION WITH OTHER EDUCATIONAL ORGANIZATIONS WILL CONTINUE AT THIS NEW CAMPUS WITH MORE SPACE, CLASSROOMS AND OUTDOOR AREAS TO CONTINUE OUR EXPERIENTIAL LEARNING SHARED SCHOOL NON-PROFIT EDUCATIONAL OPPORTUNITIES FOR OUR STUDENTS, STAFF, FAMILIES, COLLABORATORS, PARTICIPANTS, AND STAKEHOLDERS WHO HAVE SUPPORTED US THROUGH THESE CHALLENGING TIMES AND ENCOURAGE US TO CONTINUE OUR MISSION, SUPPORT OUR WORK, AND CELEBRATE OUR SUCCESSES THROUGH THE CHALLENGES EXCITED FOR OUR 12TH YEAR IN OPERATION FOR THE 2024-2025 SCHOOL YEAR AND FUTURE YEARS TO COME |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FULL BOARD REVIEWS THE 990 AT A BOARD MEETING, AND HAS THE OPPORTUNITY TO MAKE EDITS AND SUGGESTIONS. THE FINAL REVISED COPY OF THE FORM 990 IS PROVIDED ELECTRONICALLY TO BOARD MEMBERS FOR FINAL APPROVAL PRIOR TO FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY REQUIRES DIRECTORS, OFFICERS AND KEY STAFF TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE POLICY AND DISCLOSURE FORM IS DISTRIBUTED TO AND COLLECTED FROM ALL NEW STAFF AT THE TIME OF HIRE. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS, DURING THE EXECUTIVE DIRECTOR'S ANNUAL PERFORMANCE EVALUATION AND DURING BUDGET REVIEW AND APPROVAL TIMES, EXAMINES COMPENSATION INFORMATION FROM SIMILAR ORGANIZATIONS LOCALLY AND WITHIN THE STATE OF COLORADO IN CONJUNCTION WITH THE AVAILABLE FUNDS EXPECTED TO BE RECEIVED FOR EACH STUDENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
Comments