﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-22T20:30:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203746583</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAYLOR ROTH AND COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>800 GRANT ST STE 205</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>802032944</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463555425</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SILVER SPRUCE ACADEMY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SILV</BusinessNameControlTxt>
      <PhoneNum>9705005657</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 966</AddressLine1Txt>
        <CityNm>BAYFIELD</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81122</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NATALIE HORN-HOWARD</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>9707593415</PhoneNum>
      <SignatureDt>2024-10-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DIANE GRANGER</PreparerPersonNm>
      <PTIN>P01388919</PTIN>
      <PhoneNum>3038308109</PhoneNum>
      <PreparationDt>2024-10-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>NATALIE HORN-HOWARD</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 966</AddressLine1Txt>
        <CityNm>BAYFIELD</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81122</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>301517</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>SILVERSPRUCEACADEMY.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2013</FormationYr>
      <LegalDomicileStateCd>CO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>9</TotalEmployeeCnt>
      <TotalVolunteersCnt>157</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>9294</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1370</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>260185</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>299866</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>89</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>147</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>134</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>269568</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>301517</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>138640</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>146250</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>9634</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>148122</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>102802</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>286762</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>249052</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-17194</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>52465</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>277624</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>202233</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>133385</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>4589</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>144239</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>197644</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>198963</ExpenseAmt>
      <RevenueAmt>299866</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 &amp; PARKOUR, FOLIAGE &amp; FAIRIES, BAKING, PUBLIC SPEAKING, INTERIOR DESIGN, TECHNOLOGY &amp; ROBOTS, PERSONAL FINANCE, FORENSIC, THEATER, SPANISH, FLORA &amp; 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 &amp; HORSES, SLIPPERY SOAPS, PUNNETT SQUARE, HOMESTEADING, SWORD FIGHTING, ROPES &amp; 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>
      <TotalProgramServiceExpensesAmt>198963</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc3">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>9</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JANNA POTTER</PersonNm>
        <PhoneNum>9705005657</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 966</AddressLine1Txt>
          <CityNm>BAYFIELD</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81122</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>NATALIE HORN-HOWARD</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>71384</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JONATHAN DRAKE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MONICA WAGNER</PersonNm>
        <TitleTxt>VP &amp; SECRETA</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RYLEE MESHEW</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN VISSER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LURI OWEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>71384</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1370</AllOtherContributionsAmt>
      <TotalContributionsAmt>1370</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SCHOOL DISTRICT CONTRACTS</Desc>
        <TotalRevenueColumnAmt>286961</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>286961</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM FEES</Desc>
        <TotalRevenueColumnAmt>12905</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12905</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>299866</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>147</TotalRevenueColumnAmt>
        <ExclusionAmt>147</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS REVENUE</Desc>
        <TotalRevenueColumnAmt>134</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>134</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>134</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>301517</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>300000</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>147</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>71901</TotalAmt>
        <ProgramServicesAmt>57521</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10785</ManagementAndGeneralAmt>
        <FundraisingAmt>3595</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>61698</TotalAmt>
        <ProgramServicesAmt>49358</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9255</ManagementAndGeneralAmt>
        <FundraisingAmt>3085</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>12651</TotalAmt>
        <ProgramServicesAmt>10122</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1897</ManagementAndGeneralAmt>
        <FundraisingAmt>632</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1478</TotalAmt>
        <ManagementAndGeneralAmt>1478</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>408</TotalAmt>
        <ProgramServicesAmt>327</ProgramServicesAmt>
        <ManagementAndGeneralAmt>61</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>2343</TotalAmt>
        <ProgramServicesAmt>1875</ProgramServicesAmt>
        <ManagementAndGeneralAmt>351</ManagementAndGeneralAmt>
        <FundraisingAmt>117</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7747</TotalAmt>
        <ProgramServicesAmt>6196</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1163</ManagementAndGeneralAmt>
        <FundraisingAmt>388</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>25356</TotalAmt>
        <ProgramServicesAmt>20285</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3803</ManagementAndGeneralAmt>
        <FundraisingAmt>1268</FundraisingAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>4720</TotalAmt>
        <ProgramServicesAmt>3776</ProgramServicesAmt>
        <ManagementAndGeneralAmt>708</ManagementAndGeneralAmt>
        <FundraisingAmt>236</FundraisingAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>631</TotalAmt>
        <ProgramServicesAmt>504</ProgramServicesAmt>
        <ManagementAndGeneralAmt>95</ManagementAndGeneralAmt>
        <FundraisingAmt>32</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4804</TotalAmt>
        <ProgramServicesAmt>3842</ProgramServicesAmt>
        <ManagementAndGeneralAmt>721</ManagementAndGeneralAmt>
        <FundraisingAmt>241</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DIRECT PROGRAM SERVICES</Desc>
        <TotalAmt>31601</TotalAmt>
        <ProgramServicesAmt>31601</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LOSS ON SALE OF LAND</Desc>
        <TotalAmt>9409</TotalAmt>
        <ManagementAndGeneralAmt>9409</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <TotalAmt>4295</TotalAmt>
        <ProgramServicesAmt>4295</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WRITE OFF EQUIPMENT</Desc>
        <TotalAmt>3922</TotalAmt>
        <ProgramServicesAmt>3922</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>6088</TotalAmt>
        <ProgramServicesAmt>5339</ProgramServicesAmt>
        <ManagementAndGeneralAmt>729</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>249052</TotalAmt>
        <ProgramServicesAmt>198963</ProgramServicesAmt>
        <ManagementAndGeneralAmt>40455</ManagementAndGeneralAmt>
        <FundraisingAmt>9634</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>6711</BOYAmt>
        <EOYAmt>4360</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>62070</BOYAmt>
        <EOYAmt>186477</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>885</BOYAmt>
        <EOYAmt>2299</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>38764</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>29667</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>176247</BOYAmt>
        <EOYAmt>9097</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>31711</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>277624</BOYAmt>
        <EOYAmt>202233</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>5885</BOYAmt>
        <EOYAmt>4589</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>127500</BOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>133385</BOYAmt>
        <EOYAmt>4589</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>144239</BOYAmt>
        <EOYAmt>197644</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>144239</BOYAmt>
        <EOYAmt>197644</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>277624</BOYAmt>
        <EOYAmt>202233</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>52465</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>940</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>38764</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>29667</DepreciationAmt>
        <BookValueAmt>9097</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>9097</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RACIAL NONDISCRIMINATION POLICY IS INCLUDED IN THE SCHOOL HANDBOOKS AND ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECEIVES FUNDING FROM LOCAL SCHOOL DISTRICTS TO PROVIDE ENRICHMENT ACTIVITIES FOR HOMESCHOOLED STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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 &amp; PARKOUR, FOLIAGE &amp; FAIRIES, BAKING, PUBLIC SPEAKING, INTERIOR DESIGN, TECHNOLOGY &amp; ROBOTS, PERSONAL FINANCE, FORENSIC, THEATER, SPANISH, FLORA &amp; 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 &amp; HORSES, SLIPPERY SOAPS, PUNNETT SQUARE, HOMESTEADING, SWORD FIGHTING, ROPES &amp; 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</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>