PEAK TO PEAK CHARTER SCHOOLS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PEAK TO PEAK CHARTER SCHOOLS INC (EIN 84-1462870)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202541349349307974
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T13:43:57-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 16TH STREET SUITE 1700 | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80202 | 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 | 841462870 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEAK TO PEAK CHARTER SCHOOLS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PEAK | BusinessNameControlTxt |
| Phone | 3034534600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MERLIN DRIVE | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80026 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN BOONSTRA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3034534600 | PhoneNum |
| Signature | 2025-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2025-05-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER DOUGLAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MERLIN DRIVE | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,378,812 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PEAKTOPEAK.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE PUBLIC GRADE K-12 EDUCATIONAL OPPORTUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 291 | TotalEmployeeCnt |
| Total Volunteers | 883 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $22,209,823 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,703,011 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,940,396 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,082,594 | CYProgramServiceRevenueAmt |
| PY Investment Income | $359,130 | PYInvestmentIncomeAmt |
| CY Investment Income | $555,308 | CYInvestmentIncomeAmt |
| PY Other Revenue | $20,233 | PYOtherRevenueAmt |
| CY Other Revenue | $33,708 | CYOtherRevenueAmt |
| PY Total Revenue | $24,529,582 | PYTotalRevenueAmt |
| CY Total Revenue | $27,374,621 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,286,051 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,245,148 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,886,477 | PYOtherExpensesAmt |
| CY Other Expenses | $8,629,221 | CYOtherExpensesAmt |
| PY Total Expenses | $23,172,528 | PYTotalExpensesAmt |
| CY Total Expenses | $24,874,369 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,357,054 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,500,252 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,164,757 | TotalAssetsBOYAmt |
| Total Assets EOY | $51,433,056 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,477,840 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $47,425,273 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,686,917 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,007,783 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE KINDERGARTEN THROUGH TWELFTH GRADE EDUCATIONAL OPPORTUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,633,485 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,082,594 | RevenueAmt |
| Desc | PROVIDED CHALLENGING EDUCATIONAL PROGRAMS AND LEARNING FACILITIES TO MORE THAN 1,400 KINDERGARTEN THROUGH TWELFTH GRADE CHILDREN IN BOULDER VALLEY SCHOOL DISTRICT. | Desc |
| Total Program Service Expenses | $16,633,485 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 291 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEORGE MARTINEZ | PersonNm |
| Phone | 3034534600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MERLIN DR | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80026 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHIRAG SHAH | ||||||||
| PRESIDENT | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARCUS WATKINS | ||||||||
| VICE PRESIDENT | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN BOONSTRA | ||||||||
| TREASURER | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARLENE MARTIN | ||||||||
| TREASURER | 2.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NICOLE HARRISON | ||||||||
| DIRECTOR | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMANTHA JUEDES | ||||||||
| DIRECTOR | 2.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SAM TODD | ||||||||
| EXEC. DIR. OF OPS. (THRU 8/23) | 40.00 | 2.00 | Yes (X) | $102,751 | $0 | $27,332 | ||
| JENNIFER DOUGLAS | ||||||||
| EXEC. DIR. OF OPS. (AS OF 8/23) | 40.00 | 2.00 | Yes (X) | $83,970 | $0 | $22,387 | ||
| DANIEL KOERNER | ||||||||
| DIRECTOR OF FINANCE (THRU 2/24) | 40.00 | 0.00 | Yes (X) | $117,861 | $0 | $35,239 | ||
| KYLE MATTHEWS | ||||||||
| HIGH SCHOOL PRINCIPAL | 40.00 | 0.00 | $166,946 | $0 | $50,687 | Yes (X) | ||
| MELISSA CHRISTENSEN | ||||||||
| ELEMENTARY SCHOOL PRINCIPAL | 40.00 | 0.00 | $152,899 | $0 | $43,534 | Yes (X) | ||
| JENNIFER KLEIN | ||||||||
| EXECUTIVE DIRECTOR OF EDUCATION | 40.00 | 0.00 | $151,787 | $0 | $58,130 | Yes (X) | ||
| CLARA QUINLAN | ||||||||
| MIDDLE SCHOOL PRINCIPAL | 40.00 | 0.00 | $138,825 | $0 | $39,179 | Yes (X) | ||
| KRISTIE LETTER | ||||||||
| HIGH SCHOOL TEACHER | 40.00 | 0.00 | $136,294 | $0 | $37,200 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,051,333 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $313,688 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 22 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BOULDER VALLEY SCHOOL DISTRICT | |||||
| 500 E ARAPAHOE ROAD | BOULDER | CO | 80303 | STUDENT PROGRAM & BUSINESS SERVICES | $3,102,035 |
| US FOODS | |||||
| DEPT 597 | DENVER | CO | 80271 | CAFETERIA FOOD | $345,330 |
| HIGHLAND ELECTRIC FLEETS INC | |||||
| 200 CUMMING CENTER SUITE 273D | BEVERLY | MA | 01915 | ELECTRIC BUS SERVICING | $290,884 |
| FIDELITY NATIONAL TITLE | |||||
| 1120 W 122ND AVE STE 105 | WESTMINSTER | CO | 80234 | OVERSEEING PROPERTY PURCHASE | $266,225 |
| COLORADO LIGHTING INC | |||||
| 1831 E 73RD AVE UNIT B | DENVER | CO | 80229 | LIGHTING | $172,880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $368,042 | RelatedOrganizationsAmt |
| Government Grants | $23,021,700 | GovernmentGrantsAmt |
| All Other Contributions | $1,313,269 | AllOtherContributionsAmt |
| Total Contributions | $24,703,011 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT FEES | 611710 | $1,341,037 | $1,341,037 |
| FOOD SERVICE FEES | 722514 | $667,423 | $667,423 |
| OTHER PROGRAM SERVICES | 611110 | $63,634 | $63,634 |
| STUDENT SUPPORT SERVICES | 611110 | $10,500 | $10,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,082,594 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $559,499 | TotalRevenueColumnAmt |
| Exclusion | $559,499 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,708 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,708 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,708 | TotalRevenueColumnAmt |
| Exclusion | $33,708 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,191 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$4,191 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,191 | TotalRevenueColumnAmt |
| Exclusion | -$4,191 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,374,621 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,082,594 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $589,016 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,648 | TotalAmt |
| Program Services | $161,454 | ProgramServicesAmt |
| Management And General | $69,194 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,581,583 | TotalAmt |
| Program Services | $8,086,196 | ProgramServicesAmt |
| Management And General | $4,495,387 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,504,803 | TotalAmt |
| Program Services | $1,663,987 | ProgramServicesAmt |
| Management And General | $840,816 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $755,919 | TotalAmt |
| Program Services | $749,174 | ProgramServicesAmt |
| Management And General | $6,745 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,195 | TotalAmt |
| Program Services | $114,606 | ProgramServicesAmt |
| Management And General | $57,589 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,365 | TotalAmt |
| Management And General | $17,365 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,692,628 | TotalAmt |
| Program Services | $3,200,851 | ProgramServicesAmt |
| Management And General | $491,777 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,197 | TotalAmt |
| Program Services | $515,996 | ProgramServicesAmt |
| Management And General | $178,201 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,228 | TotalAmt |
| Program Services | $27,164 | ProgramServicesAmt |
| Management And General | $68,064 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $759,859 | TotalAmt |
| Program Services | $40,161 | ProgramServicesAmt |
| Management And General | $719,698 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,081 | TotalAmt |
| Program Services | $2,025 | ProgramServicesAmt |
| Management And General | $56 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,343 | TotalAmt |
| Program Services | $36,145 | ProgramServicesAmt |
| Management And General | $13,198 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $638,853 | TotalAmt |
| Management And General | $638,853 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,023,997 | TotalAmt |
| Program Services | $716,798 | ProgramServicesAmt |
| Management And General | $307,199 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,988 | TotalAmt |
| Management And General | $147,988 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FIELD TRIP | $691,761 | $666,948 | $24,813 |
| FOOD SERVICE | $495,288 | $495,288 | |
| MISCELLANEOUS EXPENSE | $127,812 | $1,569 | $126,243 |
| NON CAPITAL EQUIPMENT | $96,727 | $77,558 | $19,169 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,094 | TotalAmt |
| Program Services | $77,565 | ProgramServicesAmt |
| Management And General | $18,529 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,874,369 | TotalAmt |
| Program Services | $16,633,485 | ProgramServicesAmt |
| Management And General | $8,240,884 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,597,587 | BOYAmt |
| EOY | $2,223,088 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,270,603 | BOYAmt |
| EOY | $11,150,431 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,506 | BOYAmt |
| EOY | $12,069 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,654 | BOYAmt |
| EOY | $18,954 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,933 | BOYAmt |
| EOY | $62,082 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $39,269,557 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,913,938 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,838,555 | BOYAmt |
| EOY | $26,355,619 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,417,919 | BOYAmt |
| EOY | $11,610,813 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,164,757 | BOYAmt |
| EOY | $51,433,056 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,213,755 | BOYAmt |
| EOY | $1,271,462 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,240 | BOYAmt |
| EOY | $236,975 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,298,556 | BOYAmt |
| EOY | $12,434,596 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,902,289 | BOYAmt |
| EOY | $33,482,240 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,477,840 | BOYAmt |
| EOY | $47,425,273 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$15,729,621 | BOYAmt |
| EOY | -$15,878,322 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,608,375 | BOYAmt |
| EOY | $15,781,728 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,808,163 | BOYAmt |
| EOY | $4,104,377 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,686,917 | BOYAmt |
| EOY | $4,007,783 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,164,757 | BOYAmt |
| EOY | $51,433,056 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,500,252 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,179,386 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,486,485 | BeginningYearBalanceAmt |
| Contributions | $7,283 | ContributionsAmt |
| Investment Earnings Or Losses | $135,203 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $62,961 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $14,288 | AdministrativeExpensesAmt |
| End Year Balance | $1,551,722 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,437,241 | BeginningYearBalanceAmt |
| Contributions | $2,700 | ContributionsAmt |
| Investment Earnings Or Losses | $107,801 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $48,107 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $13,150 | AdministrativeExpensesAmt |
| End Year Balance | $1,486,485 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,724,555 | BeginningYearBalanceAmt |
| Contributions | $770 | ContributionsAmt |
| Investment Earnings Or Losses | -$229,293 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $43,865 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $14,926 | AdministrativeExpensesAmt |
| End Year Balance | $1,437,241 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,462,380 | BeginningYearBalanceAmt |
| Contributions | $14,687 | ContributionsAmt |
| Investment Earnings Or Losses | $316,911 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $55,176 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $14,247 | AdministrativeExpensesAmt |
| End Year Balance | $1,724,555 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,447,157 | BeginningYearBalanceAmt |
| Contributions | $14,727 | ContributionsAmt |
| Investment Earnings Or Losses | $64,786 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $51,075 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $13,215 | AdministrativeExpensesAmt |
| End Year Balance | $1,462,380 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,527,231 | OtherCostOrOtherBasisAmt |
| Book Value | $4,527,231 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,797,972 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,514,351 | DepreciationAmt |
| Book Value | $21,283,621 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $944,354 | OtherCostOrOtherBasisAmt |
| Depreciation | $399,587 | DepreciationAmt |
| Book Value | $544,767 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,355,619 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED OUTFLOWS OF RESOURCES - LOSS ON REFUNDING | $1,901,903 |
| DEFERRED OUTFLOWS OF RESOURCES - PENSION | $8,487,198 |
| DEFERRED OUTFLOWS OF RESOURCES - OPEB | $149,534 |
| SUBSCRIPTION ASSETS | $27,111 |
| ROU ASSETS | $1,045,067 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,610,813 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $29,745,749 |
| NET OPEB LIABILITY | $718,240 |
| COMPENSATED ABSENCES | $397,522 |
| DEFERRED INFLOWS OF RESOURCES - PENSION | $1,272,143 |
| DEFERRED INFLOWS OF RESOURCES - OPEB | $235,210 |
| LEASE LIABILITIES | $1,113,376 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,482,240 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $27,756,468 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,048,778 | OtherRevenueAmt |
| Revenue Not Reported | $2,048,778 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,707,690 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,666,931 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,666,931 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,374,621 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,337,021 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,486,649 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,486,649 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,850,372 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,023,997 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,023,997 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,874,369 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | PEAK TO PEAK CHARTER SCHOOL'S ENDOWMENT MAKES POSSIBLE SCHOLARSHIPS FOR PEAK TO PEAK GRADUATING SENIORS TO AID THE RECIPIENT IN PURSUING A FOUR-YEAR DEGREE FROM AN ACCREDITED COLLEGE OR UNIVERSITY. THE PURPOSE OF THE SCHOLARSHIP IS TO DIMINISH FINANCIAL BARRIERS TO COLLEGE AND TO HELP RECIPIENTS CLOSE THE GAP BETWEEN AWARDED MERIT OR NEEDS-BASED FINANCIAL AID AND THE COST OF ATTENDANCE. THE FUNDS ARE HELD BY AN UNRELATED ORGANIZATION, COMMUNITY FIRST FOUNDATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUES OF AFFILIATE REPORTED ON SEPARATE RETURN 628,861. INTERCOMPANY ELIMINATIONS 1,419,917. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CONTRIBUTION FROM FRIENDS OF PEAK TO PEAK 368,042. DISPOSAL OF FIXED ASSETS -4,191. CONTRIBUTED ASSETS 1,303,080. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF AFFILIATE REPORTED ON SEPARATE RETURN 156,271. CAPITAL OUTLAY 80,558. INTERCOMPANY ELIMINATIONS 1,419,917. AMORTIZATION OF BOND PREMIUM -126,230. CHANGE IN ACCRUED INTEREST 12,000. BOND PRINCIPAL PAYMENTS 944,133. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 1,023,997. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PEAK TO PEAK CHARTER SCHOOLS, INC. DOES NOT PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH MEDIA, BUT THE SCHOOL ADOPTED BOULDER VALLEY SCHOOL DISTRICT'S EQUAL EDUCATIONAL OPPORTUNITIES POLICY, POSTED ON BOTH THE SCHOOL AND BOULDER VALLEY SCHOOL DISTRICT'S WEBSITES. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE AID. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KYLE MATTHEWS | ||||||||||||||
| HIGH SCHOOL PRINCIPAL | $166,946 | $0 | $0 | $0 | $0 | $0 | $35,726 | $0 | $14,961 | $0 | $217,633 | $0 | $0 | $0 |
| JENNIFER KLEIN | ||||||||||||||
| EXECUTIVE DIRECTOR OF EDUCATION | $151,787 | $0 | $0 | $0 | $0 | $0 | $32,482 | $0 | $25,648 | $0 | $209,917 | $0 | $0 | $0 |
| MELISSA CHRISTENSEN | ||||||||||||||
| ELEMENTARY SCHOOL PRINCIPAL | $152,899 | $0 | $0 | $0 | $0 | $0 | $32,720 | $0 | $10,814 | $0 | $196,433 | $0 | $0 | $0 |
| CLARA QUINLAN | ||||||||||||||
| MIDDLE SCHOOL PRINCIPAL | $138,825 | $0 | $0 | $0 | $0 | $0 | $29,131 | $0 | $10,048 | $0 | $178,004 | $0 | $0 | $0 |
| KRISTIE LETTER | ||||||||||||||
| HIGH SCHOOL TEACHER | $136,294 | $0 | $0 | $0 | $0 | $0 | $27,923 | $0 | $9,277 | $0 | $173,494 | $0 | $0 | $0 |
| DANIEL KOERNER | ||||||||||||||
| DIRECTOR OF FINANCE (THRU 2/24) | $117,861 | $0 | $0 | $0 | $0 | $0 | $25,222 | $0 | $10,017 | $0 | $153,100 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY (CECFA) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 840896727 | BondIssuerEIN |
| CUSIP | 19645RWV9 | CUSIPNum |
| Bond Issued | 2014-07-15 | BondIssuedDt |
| Issue Price | $19,159,196 | IssuePriceAmt |
| Purpose | ADVANCE REFUND OUTSTANDING BONDS USED TO CONSTRUCT EDUCATIONAL FACILITIES | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $6,085,000 | RetiredAmt |
| Total Proceeds | $19,159,196 | TotalProceedsAmt |
| In Reserve Fund | $1,422,650 | InReserveFundAmt |
| Issuance Costs From Proceeds | $383,184 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $17,103,349 | OtherSpentProceedsAmt |
| Unspent | $250,013 | UnspentAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY (CECFA) DATE THE REBATE COMPUTATION WAS PERFORMED: 09/07/2023 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL'S MEMBERSHIP INCLUDES PARENTS OR LEGAL GUARDIANS OF A CHILD ENROLLED IN THE SCHOOL, FACULTY, STAFF, ADMINISTRATION AND SUBSCRIBERS TO THE PROPOSAL OF THE SCHOOL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SCHOOL'S MEMBERSHIP ELECTS THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SCHOOL'S MISSION AND BYLAWS MAY BE AMENDED OR REPEALED ONLY BY VOTE OF THE GENERAL MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE GOVERNING BODY DID NOT DELEGATE AUTHORITY TO A COMMITTEE TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE RETURN IS SENT TO THE SCHOOL'S EXECUTIVE DIRECTOR OF OPERATIONS WHO REVIEWS IT FIRST, THEN PROVIDES IT TO THE BOARD TREASURER FOR REVIEW BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | PEAK TO PEAK IS GOVERNED BY A CONFLICT OF INTEREST POLICY CREATED BY THE BOULDER VALLEY SCHOOL DISTRICT. THE POLICY CAN BE VIEWED ON THE BOULDER VALLEY SCHOOL DISTRICT WEBSITE. IF AND WHEN MEMBERS HAVE A PERSONAL INTEREST IN A SITUATION THAT COMES BEFORE THE BOARD, THEY SHALL DISCLOSE THE CONFLICT TO THE REST OF THE BOARD, RECUSE THEMSELVES FROM ALL DISCUSSIONS ON THE MATTER, AND ALSO REFRAIN FROM VOTING ON THE MATTER EXCEPT AS NEEDED FOR A QUORUM, AND AS EXPLAINED IN THE POLICY DOCUMENT. ADDITIONALLY, THEY SHALL NOT ATTEMPT TO INFLUENCE OTHER BOARD MEMBERS ON THE MATTER. BOARD MEETING MINUTES WILL REFLECT THE BOARD MEMBER'S CONFLICT OF INTEREST DISCLOSURE, AND VOTING ON THE MATTER WILL REFLECT THAT THE BOARD MEMBER RECUSED HIM OR HERSELF FROM THE DISCUSSION AND VOTE. BOARD MEMBERS WHO HAVE QUESTIONS ABOUT SITUATIONS THAT MAY PRESENT A CONFLICT OF INTEREST SHOULD DISCUSS THOSE QUESTIONS WITH THE BOARD PRESIDENT AND THE REST OF THE BOARD AS APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD SETS THE SALARIES FOR PRINCIPALS, THE EXECUTIVE DIRECTOR OF EDUCATION, AND THE EXECUTIVE DIRECTOR OF OPERATIONS BASED ON AN ESTABLISHED COMPENSATION SYSTEM THAT FACTORS IN PERFORMANCE, LENGTH OF SERVICE, AND MARKET SALARY DATA. ONCE THE SALARIES ARE DETERMINED, THE BOARD APPROVES THEM AND OFFER LETTERS ARE GRANTED. THIS DISCUSSION AND DECISION IS DOCUMENTED IN THE BOARD MINUTES. FOR NON-ADMINISTRATOR STAFF, THEIR SALARIES ARE DETERMINED BASED ON THE SAME METHOD DESCRIBED ABOVE BY THE PRINCIPALS, EDO, EDE, AND HUMAN RESOURCES DIRECTOR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE SCHOOL'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 117,111. MANAGEMENT AND GENERAL EXPENSES 491,777. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 608,888. PURCHASED SERVICES FROM BOULDER VALLEY SCHOOL DISTRICT: PROGRAM SERVICE EXPENSES 3,083,740. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,083,740. |
| FORM 990, PART XI, LINE 9: | NET CHANGE IN PENSION LIABILITY -1,231,129. CHANGE IN OPEB LIABILITY 124,468. CHANGE IN COMPENSATED ABSENCES -72,725. |
| FORM 990, PART XI, LINE 1: EXPLANATION OF METHOD OF ACCOUNTING | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRAIRIE VIEW INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MERLIN DRIVE | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841602197 | EIN |
| Primary Activities | HOLDS THE REAL ESTATE WHERE PEAK TO PEAK CHARTER SCHOOLS, INC. IS LOCATED. | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Total Income | $2,834,153 | TotalIncomeAmt |
| End Of Year Assets | $18,454,619 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEAK TO PEAK CHARTER SCHOOLS INC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF PEAK TO PEAK INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MERLIN DRIVE | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841562332 | EIN |
| Primary Activities | FUNDRAISING AND COMMUNITY SUPPORT OF THE SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEAK TO PEAK CHARTER SCHOOLS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF PEAK TO PEAK INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $368,042 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL | MethodOfAmountDeterminationTxt |