2020-12-09T17:44:07-06:00 2020-06-30 MARRS SEVIER & COMPANY LLC 230 SOUTH HOLLAND STREET LAKEWOOD CO 80226 990 2019-07-01 840678685 DENVER ACADEMY INC % DENVER ACADEMY INC DENV 3037775870 4400 E ILIFF AVENUE DENVER CO 802226019 BERND VILKUS Director of Finance 3037775870 2020-12-08 true MELINDA BREWER P00099452 3039226654 2020-12-08 2019 2022-09-23 18:48:47Z ED CALLAHAN 4400 E ILIFF AVE DENVER CO 802226019 15753825 false X www.denveracademy.org X 1972 CO EDUCATION OF STUDENTS WITH LEARNING DIFFERENCES 20 20 142 131 0 2177434 2025509 11576098 11876468 222927 280065 45943 61978 14022402 14244020 1316552 1485622 0 0 7950854 8064679 99000 29015 377338 3054198 3069801 12420604 12649117 1601798 1594903 48554277 50382506 8537058 8788131 40017219 41594375 EDUCATION OF STUDENTS WITH LEARNING DIFFERENCES false false 8063200 1485622 11876468 DIAGNOSIS AND TREATMENT OF STUDENTS WITH LEARNING DIFFERENCES OR DIFFICULTIES AND ASSOCIATED HANDICAPS 8063200 true true false false false false true false false true true false false false false true true true true false false false false true true false false false true true true false false false false false false false false false false true false false false false true true false false false true 54 0 true 142 true false false false false false true true false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true false false true true false X DENVER ACADEMY INC 3037775870 4400 E ILIFF AVE DENVER CO 802226019 X X MARK TWAROGOWSKI HEADMASTER/PRESIDENT & CEO 40.0 0.0 X 285181 0 0 BERND VILKUS DIRECTOR OF FINANCE/TREASURER 40.0 0.0 X 143691 0 0 DAN LOAN DIRECTOR OF ENROLLMENT 40.0 0.0 X 122208 0 0 LORI HULL LOWER SCHOOL HEADMASTER 40.0 0.0 X 111914 0 0 MARK WOOD UPPER SCHOOL HEAD 40.0 0.0 X 110737 0 0 KAREN LOZOW DIRECTOR OF DEVELOPMENT 40.0 0.0 X 102708 0 0 PHILIPPE ERNEWEIN DIRECTOR OF EDUCATION 40.0 0.0 X 100885 0 0 DIANA ANDERSON DIRECTOR 0.5 0.0 X 0 0 0 JOHN FARNAM DIRECTOR 0.25 0.0 X 0 0 0 NIKKI CADY DIRECTOR 0.25 0.0 X 0 0 0 STEVE LOCKTON DIRECTOR 0.5 0.0 X 0 0 0 CHERYL STEFANIAK DIRECTOR 0.75 0.0 X 0 0 0 DYLAN GELLER DIRECTOR 0.25 0.0 X 0 0 0 KIM PANKRATZ DIRECTOR 0.25 0.0 X 0 0 0 BARB VAN HARE DIRECTOR 0.5 0.0 X 0 0 0 KAREN MCNEIL-MILLER DIRECTOR 0.25 0.0 X 0 0 0 AMY MESSENGER DIRECTOR 0.25 0.0 X 0 0 0 BARNEY WILSON DIRECTOR 0.5 0.0 X 0 0 0 ERICA BISSETTE DIRECTOR 0.5 0.0 X 0 0 0 MARY LESTER DIRECTOR 0.25 0.0 X 0 0 0 STEVE PETRIE DIRECTOR 0.5 0.0 X 0 0 0 KENT BERKE DIRECTOR 0.5 0.0 X 0 0 0 BRYAN HASSLER DIRECTOR 0.5 0.0 X 0 0 0 CARRIE BURNS DIRECTOR 0.5 0.0 X 0 0 0 ADAM GOLDSMITH DIRECTOR 0.25 0.0 X 0 0 0 KRISTY TADDONIO MULLIN CHAIR OF THE BOARD 1.5 0.0 X 0 0 0 LISA PATTERSON VICE CHAIR OF THE BOARD 0.75 0.0 X 0 0 0 977324 0 0 7 false true false CREATIVE LEARNING SYSTEMS 1801 LEFTHAND CIRCLE SUITE A LONGMONT CO 80501 EDUCATION 147520 JHL CONSTRUCTION 7076 S ALTON WAY H CENTENNIAL CO 80112 CONSTRUCTION 5319903 4 348592 1676917 298007 2025509 TUITION & FEES 611110 11722727 11722727 SUMMER PROGRAM 611110 153741 153741 11876468 370896 370896 0 0 0 0 0 1394241 1423906 61166 -29665 -61166 -90831 -90831 24733 24733 0 0 0 0 0 0 OTHER MISCELLANEOUS OPERATING INCOME 61978 61978 61978 14244020 11938446 280065 0 1485622 1485622 0 0 428872 428872 0 6106376 4721230 1132428 252718 284793 190555 86224 8014 774718 623272 124257 27189 469920 349178 101851 18891 0 7150 7150 50426 50426 0 29015 29015 38529 38529 0 89867 1798 88069 108387 54082 30335 23970 99655 11249 82322 6084 0 18963 16760 2203 157835 131617 26020 198 0 0 118049 118049 0 1124698 1124698 130941 113748 17193 UTILITIES 237364 237364 CONTRACT SERVICES 70711 16073 54638 SUPPLIES 331458 253909 77000 549 REPAIRS AND MAINTENANCE 332747 332747 153021 94107 48204 10710 12649117 8063200 4208579 377338 X 400 400 12596590 14779434 1626250 1885428 37038 12195 0 0 0 0 0 0 0 0 59122 45419 37410027 9762850 28027679 27647177 5901371 5735292 0 0 0 0 0 0 305827 277161 48554277 50382506 550147 342971 0 0 4116911 3647260 3870000 3640000 0 0 0 0 0 1157900 0 0 0 0 8537058 8788131 X 29249812 30095676 10767407 11498699 40017219 41594375 48554277 50382506 1594903 -17747 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 5922542 31719 95245 200287 -9 5849228 6270931 415378 304770 153176 915361 5922542 4545538 1642953 225229 142789 6270931 4053754 247060 418793 174069 4545538 3786370 387106 -25159 94563 4053754 0.00030 0.10940 0.89030 false false 5400884 5400884 29232681 7689381 21543300 2221605 1702303 519302 554857 371166 183691 27647177 0 0 13398910 -17743 61162 43419 13355491 38529 850000 888529 14244020 11760588 11760588 38529 850000 888529 12649117 FASB ASC 740 DISCLOSURE FOOTNOTE INCOME TAXES FIN 48 PARAGRAPH FROM ORGANIZATION'S FINANCIAL STATEMENTS: DENVER ACADEMY, INC. AND SUBSIDIARY REPORT ALL UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AS REQUIRED UNDER FASB ASC 740, "INCOME TAXES". ASC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ALTHOUGH DENVER ACADEMY, INC. GENERALLY DOES NOT PAY INCOME TAXES, ASC 740 REQUIRES THAT IT RECOGNIZE IN ITS FINANCIAL STATEMENTS THE IMPACT OF UNCERTAIN TAX POSITIONS, IF ANY. ASC 740 ALSO PROVIDES GUIDANCE ON CLASSIFICATION OF INTEREST AND PENALTIES AS INCOME TAX EXPENSE. FOR THE YEAR ENDED JUNE 30, 2020 AND 2019, DENVER ACADEMY, INC. RECOGNIZED NO INTEREST OR PENALTIES IN ITS STATEMENT OF ACTIVITIES. INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. AS OF JUNE 30, 2020 AND 2019 DENVER ACADEMY, INC. HAD NO UNCERTAIN TAX POSITIONS. INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CONSERVATION EASEMENTS THE ORGANIZATION'S HISTORIC STRUCTURES ARE REPORTED AS PART OF THE BUILDING FIXED ASSET ACCOUNT. ENDOWMENT THE INTENDED USE OF THE ENDOWMENT FUNDS ARE FOR SCHOLARSHIP FUNDS, GENERAL FUNDS, AND FACULTY ENRICHMENT FUNDS. AUDITED FINANCIAL STATEMENT TO TAX RETURN RECONCILIATION RECURRING RECLASSES BETWEEN REVENUE AND EXPENSE: PER THE 2019 AUDITED FINAANCIAL STATEMENTS, TUITION IS REPORTED NET OF FINANCIAL AID OF $850,000 AND CONTRIBUTIONS ARE REPORTED NET OF BAD DEBT PLEDGES OF $0. PER THE TAX RETURN, FINANCIAL AID IS INCLUDED IN THE 990 PART IX, LINE 2 GRANTS AND OTHER ASSISTANCE TO DOMESTIC INDIVIDUALS AND BAD DEBT PLEDGES IN LINE 24E ALL OTHER EXPENSES. UNUSUAL RECLASS BETWEEN REVENUE AND EXPENSE: IN 2019, DENVER ACADEMY INC BEGAN REMODELING SEVERAL BUILDINGS ON THEIR CAMPUS. PART OF THE REMODEL INCOMPASSED THE ORIGINAL BUILDING AND IMPROVEMENTS. A PARTIAL DISPOSAL OF ASSETS GENERATED A WRITE-OFF OF ASSETS OF $61,116. FOR AUDIT PURPOSES, THIS LOSS ON DISPOSAL IS SEPARATELY STATED NOT AS A REVENUE OR EXPENSE BUT AS OTHER ACTIVITY UNDER THE EXPENSES ON THE CONSOLIDATED STATEMENT OF ACTIVITES AND CHANGES IN NET ASSETS. GAINS AND LOSSES ON ASSETS ARE REPORTED FOR TAX PURPOSES ON THE 990 PART VIII STATEMENT OF REVENUE. true true true true true true true false false false false false false false false false false true POLICY PUBLICATION RACIALLY NONDISCRIMINATORY POLICY IS PUBLICIZED THROUGH STATE NEWSPAPERS BY AN ASSOCIATION OF WHICH DENVER ACADEMY, INC IS A MEMBER. X X X X X X true COMMUNITY COUNSELING SERVICE FUNDRAISING CAMPAIGN false 29015 29015 BENEFIT GALA 373325 348592 24733 3150 501 4500 16582 0 373325 348592 24733 3150 501 4500 16582 24733 true SCHOLARSHIPS - INDIVIDUALS 47 635622 FINANCIAL AID TO STUDENTS 63 850000 SCHOLARHIPS DENVER ACADEMY, INC. HIRES AN AGENCY, TADS, TO PROCESS SCHOLARSHIP APPLICATIONS AND DETERMINE NEED. DENVER ACADEMY THEN REVIEWS THESE FINDINGS AND MAKES A FINAL DETERMINATION REGARDING SCHOLARSHIPS GRANTED. X X X X false false false false false false false false false MARK TWAROGOWSKI HEADMASTER/PRESIDENT & CEO 285181 285181 A CO EDUCATIONAL AND CULTURAL FACILILTIES AUTHORITY 840896727 2013-05-24 5055000 CO EDUCATIONAL AND CULTURAL FACILI false false false A 0 0 0 0 0 0 0 0 0 0 0 0 A 0 A 0 0 A X 5 281633 FAIR MARKET VALUE X VARIOUS IN KIND GOODS, SUPPLIES 2 16374 PURCHASE PRICE false false false PART VI - POLICIES ON A YEARLY BASIS THE COMMITTEE OF TRUSTEES MONITORS THE CONFLICT OF INTEREST POLICIES PART VI - POLICIES COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE HEADMASTER COMPENSATION. HEADMASTER ANNUALLY REVIEWS THE OTHER KEY EMPLOYEES COMPENSATION. PART VI POLICIES COPY OF FORM 990 REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING. 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