2025-05-14T13:43:57-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2001 16TH STREET SUITE 1700 DENVER CO 80202 990 2023-07-01 841462870 PEAK TO PEAK CHARTER SCHOOLS INC PEAK 3034534600 800 MERLIN DRIVE LAFAYETTE CO 80026 BRIAN BOONSTRA PRESIDENT 3034534600 2025-05-10 1 1 SARAH HINTZ P00492291 3037795710 2025-05-10 2023 2025-03-06 01:10:19Z JENNIFER DOUGLAS 800 MERLIN DRIVE LAFAYETTE CO 80026 27378812 0 X WWW.PEAKTOPEAK.ORG X 1999 CO OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE PUBLIC GRADE K-12 EDUCATIONAL OPPORTUNITY. 7 7 291 883 0 0 22209823 24703011 1940396 2082594 359130 555308 20233 33708 24529582 27374621 0 0 0 0 15286051 16245148 0 0 0 7886477 8629221 23172528 24874369 1357054 2500252 47164757 51433056 44477840 47425273 2686917 4007783 TO OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE KINDERGARTEN THROUGH TWELFTH GRADE EDUCATIONAL OPPORTUNITY. 0 0 16633485 0 2082594 PROVIDED CHALLENGING EDUCATIONAL PROGRAMS AND LEARNING FACILITIES TO MORE THAN 1,400 KINDERGARTEN THROUGH TWELFTH GRADE CHILDREN IN BOULDER VALLEY SCHOOL DISTRICT. 16633485 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 31 0 1 291 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X X GEORGE MARTINEZ 3034534600 800 MERLIN DR LAFAYETTE CO 80026 CHIRAG SHAH PRESIDENT 2.00 1.00 X X 0 0 0 MARCUS WATKINS VICE PRESIDENT 2.00 1.00 X X 0 0 0 BRIAN BOONSTRA TREASURER 2.00 1.00 X X 0 0 0 MARLENE MARTIN TREASURER 2.00 1.00 X X 0 0 0 NICOLE HARRISON DIRECTOR 2.00 1.00 X 0 0 0 SAMANTHA JUEDES DIRECTOR 2.00 1.00 X 0 0 0 SAM TODD EXEC. DIR. OF OPS. (THRU 8/23) 40.00 2.00 X 102751 0 27332 JENNIFER DOUGLAS EXEC. DIR. OF OPS. (AS OF 8/23) 40.00 2.00 X 83970 0 22387 DANIEL KOERNER DIRECTOR OF FINANCE (THRU 2/24) 40.00 0.00 X 117861 0 35239 KYLE MATTHEWS HIGH SCHOOL PRINCIPAL 40.00 0.00 X 166946 0 50687 MELISSA CHRISTENSEN ELEMENTARY SCHOOL PRINCIPAL 40.00 0.00 X 152899 0 43534 JENNIFER KLEIN EXECUTIVE DIRECTOR OF EDUCATION 40.00 0.00 X 151787 0 58130 CLARA QUINLAN MIDDLE SCHOOL PRINCIPAL 40.00 0.00 X 138825 0 39179 KRISTIE LETTER HIGH SCHOOL TEACHER 40.00 0.00 X 136294 0 37200 1051333 0 313688 22 0 1 0 BOULDER VALLEY SCHOOL DISTRICT 500 E ARAPAHOE ROAD BOULDER CO 80303 STUDENT PROGRAM & BUSINESS SERVICES 3102035 US FOODS DEPT 597 DENVER CO 80271 CAFETERIA FOOD 345330 HIGHLAND ELECTRIC FLEETS INC 200 CUMMING CENTER SUITE 273D BEVERLY MA 01915 ELECTRIC BUS SERVICING 290884 FIDELITY NATIONAL TITLE 1120 W 122ND AVE STE 105 WESTMINSTER CO 80234 OVERSEEING PROPERTY PURCHASE 266225 COLORADO LIGHTING INC 1831 E 73RD AVE UNIT B DENVER CO 80229 LIGHTING 172880 5 368042 23021700 1313269 24703011 STUDENT FEES 611710 1341037 1341037 FOOD SERVICE FEES 722514 667423 667423 OTHER PROGRAM SERVICES 611110 63634 63634 STUDENT SUPPORT SERVICES 611110 10500 10500 2082594 559499 559499 33708 0 33708 33708 33708 4191 -4191 -4191 -4191 27374621 2082594 0 589016 X 230648 161454 69194 12581583 8086196 4495387 2504803 1663987 840816 755919 749174 6745 172195 114606 57589 17365 17365 3692628 3200851 491777 694197 515996 178201 95228 27164 68064 759859 40161 719698 2081 2025 56 49343 36145 13198 638853 638853 1023997 716798 307199 147988 147988 FIELD TRIP 691761 666948 24813 FOOD SERVICE 495288 495288 MISCELLANEOUS EXPENSE 127812 1569 126243 NON CAPITAL EQUIPMENT 96727 77558 19169 96094 77565 18529 24874369 16633485 8240884 0 1597587 2223088 10270603 11150431 15506 12069 12654 18954 11933 62082 39269557 12913938 25838555 26355619 9417919 11610813 47164757 51433056 1213755 1271462 63240 236975 13298556 12434596 29902289 33482240 44477840 47425273 X -15729621 -15878322 14608375 15781728 3808163 4104377 2686917 4007783 47164757 51433056 X 2500252 -1179386 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1486485 7283 135203 62961 14288 1551722 1437241 2700 107801 48107 13150 1486485 1724555 770 -229293 43865 14926 1437241 1462380 14687 316911 55176 14247 1724555 1447157 14727 64786 51075 13215 1462380 1.00000 0.00000 0.00000 1 0 4527231 4527231 33797972 12514351 21283621 944354 399587 544767 26355619 DEFERRED OUTFLOWS OF RESOURCES - LOSS ON REFUNDING 1901903 DEFERRED OUTFLOWS OF RESOURCES - PENSION 8487198 DEFERRED OUTFLOWS OF RESOURCES - OPEB 149534 SUBSCRIPTION ASSETS 27111 ROU ASSETS 1045067 11610813 NET PENSION LIABILITY 29745749 NET OPEB LIABILITY 718240 COMPENSATED ABSENCES 397522 DEFERRED INFLOWS OF RESOURCES - PENSION 1272143 DEFERRED INFLOWS OF RESOURCES - OPEB 235210 LEASE LIABILITIES 1113376 33482240 27756468 2048778 2048778 25707690 1666931 1666931 27374621 26337021 2486649 2486649 23850372 1023997 1023997 24874369 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. X X X 0 0 0 0 0 0 0 0 0 KYLE MATTHEWS HIGH SCHOOL PRINCIPAL 166946 0 0 0 0 0 35726 0 14961 0 217633 0 0 0 JENNIFER KLEIN EXECUTIVE DIRECTOR OF EDUCATION 151787 0 0 0 0 0 32482 0 25648 0 209917 0 0 0 MELISSA CHRISTENSEN ELEMENTARY SCHOOL PRINCIPAL 152899 0 0 0 0 0 32720 0 10814 0 196433 0 0 0 CLARA QUINLAN MIDDLE SCHOOL PRINCIPAL 138825 0 0 0 0 0 29131 0 10048 0 178004 0 0 0 KRISTIE LETTER HIGH SCHOOL TEACHER 136294 0 0 0 0 0 27923 0 9277 0 173494 0 0 0 DANIEL KOERNER DIRECTOR OF FINANCE (THRU 2/24) 117861 0 0 0 0 0 25222 0 10017 0 153100 0 0 0 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY (CECFA) 840896727 19645RWV9 2014-07-15 19159196 ADVANCE REFUND OUTSTANDING BONDS USED TO CONSTRUCT EDUCATIONAL FACILITIES 0 0 0 A 6085000 19159196 1422650 383184 17103349 250013 2014 0 1 0 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY (CECFA) DATE THE REBATE COMPUTATION WAS PERFORMED: 09/07/2023 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. PRAIRIE VIEW INC 800 MERLIN DRIVE LAFAYETTE CO 80026 841602197 HOLDS THE REAL ESTATE WHERE PEAK TO PEAK CHARTER SCHOOLS, INC. IS LOCATED. CO 2834153 18454619 PEAK TO PEAK CHARTER SCHOOLS INC FRIENDS OF PEAK TO PEAK INC 800 MERLIN DRIVE LAFAYETTE CO 80026 841562332 FUNDRAISING AND COMMUNITY SUPPORT OF THE SCHOOL CO 501(C)(3) LINE 12A, I PEAK TO PEAK CHARTER SCHOOLS INC 1 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 FRIENDS OF PEAK TO PEAK INC C 368042 ACTUAL