2022-03-29T14:33:09-05:00 2021-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2020-07-01 800037534 KIPP COLORADO SCHOOLS % JOHN MAHON KIPP 3039343245 1390 LAWRENCE STREET Suite 200 DENVER CO 80204 ALICE SHEEHAN COO 7203753237 2022-04-01 true ALICE SHEEHAN 999009999 Adam R Smith CPA P00958966 7194714290 2022-03-18 2 2020 2022-09-23 18:48:47Z TOMI AMOS 1390 LAWRENCE ST SUITE 200 DENVER CO 80204 39170774 false X WWWW.KIPPCOLORADO.ORG X 2002 CO THE MISSION OF KIPP (KNOWLEDGE IS POWER PROGRAM) IS TO HELP STUDENTS DEVELOP THE KNOWLEDGE, SKILLS, AND CHARACTER TRAITS NEEDED TO SUCCEED IN COLLEGE AND CAREERS 10 10 373 25 0 5440556 10776806 27699584 28392023 75218 1375 0 -23708 33215358 39146496 4960 72974 0 0 21481293 23381887 12000 0 141697 9629967 9929840 31128220 33384701 2087138 5761795 14108265 16127246 16115040 11592854 -2006775 4534392 KIPP COLORADO'S MISSION IS TO EQUIP OUR STUDENTS WITH THE ACADEMIC SKILLS AND CHARACTER STRENGTHS NECESSARY TO SUCCEED IN COLLEGE AND CAREERS false false 28570260 72974 28392023 TWO TRADITIONAL HIGH SCHOOLS (KIPP DENVER COLLEGIATE - BENEFITING APPROXIMATELY 491 STUDENTS AND KIPP NORTHEAST DENVER LEADERSHIP ACADEMY BENEFITING APPROXIMATELY 569 STUDENTS), TWO TRADITIONAL MIDDLE SCHOOLS (KIPP SUNSHINE PEAK ACADEMY - BENEFITING APPROXIMATELY 425 STUDENTS, AND KIPP NORTHEAST DENVER MIDDLE SCHOOL - BENEFITING APPROXIMATELY 475 STUDENTS), AND TWO TRADITIONAL ELEMENTARY SCHOOLS (KIPP NORTHEAST ELEMENTARY - BENEFITING APPROXIMATELY 489 STUDENTS AND KIPP SUNSHINE PEAK ELEMENTARY BENEFITING APPROXIMATELY 145 STUDENTS) OFFERING SCHOOL SUBJECTS IN ENGLISH, MATH, SCIENCE AND HISTORY. 28570260 true true false false false false false false false false true false false false true false true false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 40 0 373 true false false false false false true true false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X X JOHN MAHON 7608286872 1390 LAWRENCE ST STE 200 DENVER CO 80204 ANJALI FEATHERSTONE COO THRU 7/21 50.0 0.0 X 144307 0 20181 STEPHANI OLSON SCHOOL PRINCIPAL 50.0 0.0 X 127981 0 16373 EMILY YATES DIRECTOR OF LEADERSHIP DEV. 50.0 0.0 X 115703 0 14424 DAVE VAALE DIRECTOR OF SCHOOL CULTURE 50.0 0.0 X 111975 0 15087 NOAH TONK SCHOOL PRINCIPAL 50.0 0.0 X 111646 0 14998 TOMI AMOS CHIEF EXECUTIVE OFFICER 50.0 0.0 X 92111 0 13752 JACKIE HAWKEY BOARD CHAIR 2.0 0.0 X X 0 0 0 MELISSA BROWNE VICE CHAIR 2.0 0.0 X X 0 0 0 PAT DONOVAN SECRETARY 2.0 0.0 X X 0 0 0 STEVE TALLEY TREASURER 2.0 0.0 X X 0 0 0 BETH TOTH DIRECTOR 2.0 0.0 X 0 0 0 DREW TYRIE DIRECTOR 2.0 0.0 X 0 0 0 KEN JOEL DIRECTOR 2.0 0.0 X 0 0 0 KHADIJA HAYNES DIRECTOR 2.0 0.0 X 0 0 0 JOANNA HOOTNICK DIRECTOR 2.0 0.0 X 0 0 0 TODD EZRINE DIRECTOR 2.0 0.0 X 0 0 0 703723 0 94815 10 false true false DENVER PUBLIC SCHOOLS 1860 LINCOLN STREET DENVER CO 80203 ADMIN/SPEN/SERVICES 4154100 ELIZABETH PETERSON 3391 YUKON CT WHEAT RIDGE CO 80033 LEADERSHIP CONSULT 126188 2 25055 9886446 865305 4000 10776806 PER PUPIL REVENUE 611710 21190826 21190826 DISTRICT MILL LEVY 611710 7167750 7167750 STUDENT FEES 611710 10309 10309 E-RATE & SPECIAL EDUCATION 611710 23138 23138 28392023 1375 1375 0 0 0 0 0 0 570 25055 24278 -23708 -23708 0 0 0 0 0 0 0 39146496 28392023 -22333 0 72974 72974 0 0 356718 356718 0 18121769 15815245 2226399 80125 3013126 2528678 470969 13479 1627594 1433186 194333 75 262680 220707 40811 1162 0 13309 3360 9949 41890 41890 0 0 0 602079 404264 197815 50607 8499 40196 1912 850605 786914 63233 458 373946 301375 68249 4322 0 2204060 2158850 45210 67837 49731 18106 0 0 0 0 28422 20398 8024 183426 13041 170385 DISTRICT SERVICES 2216047 2215712 335 BOOKS AND SUPPLIES 1001290 994120 7170 FIELD TRIPS & TRANSPORTATION 16395 16395 STUDENT FOOD SERVICES 11163 11163 2268764 1515648 712952 40164 33384701 28570260 4672744 141697 11126749 4493307 2167063 10096962 511162 1198370 0 0 0 0 0 0 0 0 0 0 131547 195285 1225638 1082316 171744 143322 0 0 0 0 0 0 0 0 0 0 14108265 16127246 1878449 1759935 0 0 40000 10000 0 0 0 0 0 0 0 0 0 0 14196591 9822919 16115040 11592854 X -2178519 4391070 171744 143322 0 0 -2006775 4534392 14108265 16127246 X 5761795 779372 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 884518 845390 39128 136563 32369 104194 204557 204557 0 143322 0 NET PENSION LIABILITY 9347302 NET OPEB LIABILITY 475617 9822919 35576474 24278 24278 35552196 3594300 3594300 39146496 33380557 24278 24278 33356279 28422 28422 33384701 SCHEDULE D, PART XI, LINE 2D INCOME ON BOOKS, NOT ON RETURN: 24,278 DIRECT FUNDRAISING EXPENSES SCHEDULE D, PART XI, LINE 4B INCOME ON RETURN, NOT ON BOOKS: 3,594,300 FORGIVENESS OF LONG TERM LIABILITIES ON GOVERNMENTAL FUNDS REPORT SCHEDULE D, PART XII, LINE 2D EXPENSE ON BOOKS, NOT ON RETURN: 24,278 DIRECT FUNDRAISING EXPENSES SCHEDULE D, PART XII, LINE 4B EXPENSE ON RETURN, NOT ON BOOKS: 28,422 DEPRECIATION EXPENSE TREATED AS CAPITAL OUTLAY ON GOVERNMENTAL FUNDS REPORT true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 KIPP COLORADO SCHOOLS OPERATES IN ACCORDANCE WITH THE NON-DISCRIMINATION POLICIES OF DENVER PUBLIC SCHOOLS. KIPP COLORADO SCHOOLS DOES NOT DISCRIMINATE IN STUDENT RECRUITMENT OR SELECTION BASED ON RACE OR ANY OTHER FACTOR. ALL KIPP COLORADO SCHOOLS PARTICIPATE IN THE DENVER PUBLIC SCHOOLS CHOICE ENROLLMENT PROCESS. KIPP COLORADO SCHOOLS CANNOT SELECT ITS STUDENTS, CANNOT REQUIRE ADMISSIONS EXAMS, AND CANNOT DISCRIMINATE AGAINST STUDENTS IN ANY WAY, INCLUDING AGAINST STUDENTS WHO RECEIVE SPECIAL EDUCATION OR BILINGUAL SERVICES, NOR WOULD WE WISH TO. IN ADDITION TO ALL NON-DISCRIMINATION DISCLOSURES MADE IN THE CHOICE ENROLLMENT PROCESS BY DENVER PUBLIC SCHOOLS, KIPP'S POLICIES REGARDING NONDISCRIMINATION ARE DISCLOSED IN THE SCHOOL PARENT HANDBOOKS AND IN THE EMPLOYEE HANDBOOK. IN ADDITION TO PROMINENT PLACING ON OUR WEBSITE AND IN PROMOTIONAL MATERIALS, KIPP COLORADO CONSISTENTLY ADHERES TO A LANGUAGE EQUITY POLICY WHICH ENSURES ALL MEMBERS OF THE COMMUNITY CAN INTERACT WITH THE SCHOOL REGARDLESS OF NATIVE LANGUAGE. POLICY DOCUMENTED IN LOCAL PUBLICATIONS AND IS LOCATED ON THE FAMILY RESOURCE PAGE OF EVERY SCHOOL WEBSITE AND PROVIDED TO STUDENTS DURING ENROLLMENT AND THE START OF THE YEAR. OF THE YEAR. SCHEDULE E, PART I, LINE 6A KIPP COLORADO SCHOOLS ARE PUBLICLY FUNDED UNDER DENVER PUBLIC SCHOOLS GROWING MINDS 25625 25055 570 2478 21800 0 25625 25055 570 2478 21800 24278 -23708 true EMERGENCY FUNDS RELIEF 11 9374 FMV TUITION / SUPPLIES COVID-19 SUPPORT 53 63600 SCHEDULE I, PART I, LINE 2 GRANT MONITORING PROCESS: ALL SCHOLARSHIPS FOR STUDENTS ARE PROVIDED DIRECTLY TO THE COLLEGE THE STUDENT WILL BE ATTENDING. THE ORGANIZATION TRACKS THE PROGRESS OF STUDENTS BENEFITING FROM THE SCHOLARSHIPS, INCLUDING INFORMATION REGARDING COLLEGE PERSISTENCE AND GRADUATION. THIS INFORMATION IS THEN COMPILED IN AN ANNUAL REPORT AND PROVIDED TO THE FOUNDATION THAT ORIGINALLY PROVIDED THE SCHOLARSHIP MONEY TO KIPP COLORADO SCHOOLS. X X X false false false false false false false false ANJALI FEATHERSTONE COO THRU 7/21 144217 0 90 11754 8427 164488 FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE DIRECTOR OF FINANCE PROVIDES THE CEO WITH A COMPLETED 990 DRAFT FOR REVIEW. ONCE REVIEWED AND APPROVED BY THE CEO, THE 990 DRAFT IS EMAILED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. THE BOARD OF DIRECTORS PROVIDE QUESTIONS AND/OR FEEDBACK TO THE DIRECTOR OF FINANCE. UPON APPROVAL BY THE BOARD TREASURER, THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE CONFLICT OF INTEREST POLICY IS DISCLOSED AND REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION. EACH BOARD MEMBER AND OFFICER SIGNS AN ACKNOWLEDGEMENT FORM WITH A SECTION TO DISCLOSE ANY CONFLICTS. IN THE EVENT OF A CONFLICT OF INTEREST, THE INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD OF DIRECTORS, BUT AFTER SUCH PRESENTATION, HE/SHE WILL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION THAT RESULTED IN THE CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN THE CORPORATION'S BEST INTEREST. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: The CEO compensation is reviewed, approved and documented by the Board of Directors annually. An informal survey of the Executive Director/CEO compensation at similar educational exempt organizations by the Board of Directors was used for comparability purposes, and annually the Board reviews these types of surveys and other local and regional market metrics for comparable public and charter school networks to align compensation with the market. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION: OTHER OFFICER'S COMPENSATION IS REVIEWED, APPROVED AND DOCUMENTED BY THE EXECUTIVE DIRECTOR. AN INFORMAL SURVEY OF COMPENSATION AT SIMILAR EDUCATIONAL EXEMPT ORGANIZATIONS WAS USED BY THE EXECUTIVE DIRECTOR FOR COMPARABILITY PURPOSES. THE COMPENSATION DECISIONS REACHED ARE DOCUMENTED IN THE ORGANIZATION'S HUMAN RESOURCES FILES. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC: THE ORGANIZATION'S FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part X, Line 33 RECONCILIATION TO GOVERNMENTAL FUND BALANCE: NET ASSETS REPORTED FOR FORM 990 PURPOSES DIFFER FROM GOVERNMENTAL REPORTING REQUIREMENTS UNDER GASB 68. A RECONCILIATION TO THE GOVERNMENT FUND IS OUTLINED BELOW: GOVERNMENTAL FUND BALANCE PER AUDITED FINANCIAL STATEMENTS 14,213,989 CAPITAL ASSETS USED IN GOVERNMENTAL ACTIVITIES ARE NOT 143,322 FINANCIAL RESOURCES AND THEREFORE ARE NOT REPORTED IN THE GOVERNMENTAL FUND. THE NET PENSION LIABILITY IS NOT DUE AND PAYABLE IN THE (9,347,302) CURRENT PERIOD AND, THEREFORE IS NOT REPORTED IN THE GOVERNMENTAL FUND THE NET OPEB LIABILITY IS NOT DUE AND PAYABLE IN THE CURRENT (475,617) PERIOD AND THEREFORE IS NOT REPORTED IN THE GOVERNMENTAL FUND TOTAL NET ASSETS REPORTED ON FORM 990 4,534,392 Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN PENSION LIABILITY DUE TO PROPORTIONATE SHARE OF NET PENSION LIABILITY 779,372