2020-04-24T15:32:33-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 370 INTERLOCKEN BLVD SUITE 500 BROOMFIELD CO 80021 990 2018-07-01 841462870 PEAK TO PEAK CHARTER SCHOOLS INC PEAK 3034534600 800 MERLIN DRIVE LAFAYETTE CO 80026 DEREK COLE TREASURER 3034534600 2020-04-24 1 SARAH HINTZ P00492291 3034668822 2020-03-31 67.137.57.251 2020-04-24 08:59:38 MD P DB638E471739F1D4B23C74843775E8025F07CF1B FD4E4733CD88BB852BC71ECFBAEF90C681185790 2018 2020-09-23 17:36:50Z SAM TODD 800 MERLIN DRIVE LAFAYETTE CO 80026 19695349 0 X WWW.PEAKTOPEAK.ORG X 1999 CO OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE PUBLIC GRADE K-12 EDUCATIONAL OPPORTUNITY. 7 7 297 691 0 0 1261138 17636911 16603894 1890673 75723 141335 37194 26430 17977949 19695349 83313 73166 0 0 10875528 11622829 0 0 0 6096995 6428492 17055836 18124487 922113 1570862 53707181 46936497 74125134 63724014 -20417953 -16787517 TO OFFER CHILDREN OF BOULDER VALLEY SCHOOL DISTRICT A UNIQUE KINDERGARTEN THROUGH TWELFTH GRADE EDUCATIONAL OPPORTUNITY. 0 0 10683354 73166 1441842 PROVIDE CHALLENGING EDUCATIONAL PROGRAMS AND LEARNING FACILITIES TO MORE THAN 1,400 SCHOOL AGED (KINDERGARTEN THROUGH TWELFTH GRADE) CHILDREN IN BOULDER VALLEY SCHOOL DISTRICT. 10683354 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 19 0 1 297 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 0 0 X SAM TODD 3034534611 800 MERLIN DRIVE LAFAYETTE CO 80026 KYLE MATTHEWS HIGH SCHOOL PRINCIPAL 40.00 0.00 X 129700 0 38779 KELLY REESER EXECUTIVE DIRECTOR OF EDUCATION 40.00 2.00 X 124775 0 37549 SAM TODD EXECUTIVE DIRECTOR OF OPERATIONS 40.00 2.00 X 124859 0 33478 LORI PRESTON MIDDLE SCHOOL PRINCIPAL 40.00 0.00 X 121750 0 32602 MELISSA CHRISTENSEN ELEMENTARY SCHOOL PRINCIPAL 40.00 0.00 X 107429 0 30912 KRISTIE LETTER HIGH SCHOOL TEACHER 40.00 0.00 X 104811 0 28853 JAIMEE MILLER PRESIDENT 2.00 2.00 X X 0 0 0 EVELINE GRADY VICE PRESIDENT 2.00 2.00 X X 0 0 0 DEREK COLE TREASURER 2.00 2.00 X X 0 0 0 DEEA FRISBEE SECRETARY 2.00 2.00 X X 0 0 0 ELIZABETH GABLE BOARD MEMBER 2.00 2.00 X 0 0 0 COLLEEN ELLIOT BOARD MEMBER 2.00 2.00 X 0 0 0 JOANNE HYMAN BOARD MEMBER 2.00 2.00 X 0 0 0 713324 0 202173 6 0 1 0 BOULDER VALLEY SCHOOL DISTRICT 6500 ARAPAHOE ROAD BOULDER CO 80303 STUDENT PROGRAM AND BUSINESS SERVICES 1926549 TRANE US INC PO BOX 98167 CHICAGO IL 60693 HVAC PRODUCTS/SYSTEMS AND SERVICES 224475 US FOODSERVICE 11955 EAST PEAKVIEW AVENUE CENTENNIAL CO 80111 CAFETERIA FOOD SERVICES 192296 3 345792 17174403 116716 17636911 STUDENT FEES 611710 1274721 1274721 FOOD SERVICE FEES 722210 448831 448831 STUDENT SUPPORT SERVICES 611110 49360 49360 117761 117761 1890673 141335 141335 26430 0 26430 26430 26430 19695349 1441842 0 616596 X 73166 73166 327462 327462 8297958 5864419 2433539 1798275 1269081 529194 1080654 657057 423597 118480 80949 37531 2890 2890 12420 12420 2452707 1190410 1262297 561392 414431 146961 91935 85768 6167 529358 2513 526845 42138 34166 7972 867192 867192 778256 544779 233477 170790 44604 126186 DUES AND FEES 284795 234364 50431 FOOD SERVICE 279017 279017 NON CAPITAL EQUIPMENT 170616 37190 133426 FIELD TRIP 133624 119715 13909 51362 30742 20620 18124487 10683354 7441133 0 1554373 1235278 6302004 8146793 2863 779 2004 1563 7808 7808 35204267 8870300 26789554 26333967 19048575 11210309 53707181 46936497 1265794 1302295 55598 34785 17173356 16454396 55630386 45932538 74125134 63724014 X -36037847 -32798873 12659243 12643747 2960651 3367609 -20417953 -16787517 53707181 46936497 X 1570862 2059574 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 73166 104348 31973 0 0 1356068 64103 75453 35633 12834 1447157 1297239 13052 80138 21730 12631 1356068 1110761 67815 140469 10470 11335 1297239 1080497 96762 -13662 42400 10436 1110761 25000 1035092 25826 5421 1080497 1.00000 0.00000 0.00000 0 1 1 2429194 2429194 32318420 8606578 23711842 456653 263722 192931 26333967 DEFERRED OUTFLOWS OF RESOURCES - LOSS ON REFUNDING 2852855 DEFERRED OUTFLOWS OF RESOURCES - PENSION 8246346 DEFERRED OUTFLOWS OF RESOURCES - OPEB 111108 11210309 NET PENSION LIABILITY 25632127 NET OPEB LIABILITY 1280169 COMPENSATED ABSENCES 85249 DEFERRED INFLOWS OF RESOURCES - PENSION 18933044 DEFERRED INFLOWS OF RESOURCES - OPEB 1949 45932538 21346213 2035941 2035941 19310272 385077 385077 19695349 19796785 2460355 2460355 17336430 788057 788057 18124487 PART V, LINE 4: THE ENDOWMENT IS HELD BY FRIENDS OF PEAK TO PEAK, INC. FOR THE BENEFIT OF THE SCHOOL. THE FUNDS ARE USED TO SUPPORT THE MISSION OF PEAK TO PEAK CHARTER SCHOOLS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES OF AFFILIATE REPORTED ON SEPARATE RETURN 618,133. INTERCOMPANY ELIMINATIONS 1,417,808. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM FRIENDS OF PEAK TO PEAK 345,792. INSURANCE RECOVERIES 39,285. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF AFFILIATE REPORTED ON SEPARATE RETURN 181,471. CAPITAL OUTLAY 322,668. INTERCOMPANY ELIMINATIONS 1,417,808. AMORTIZATION OF BOND PREMIUM -126,230. CHANGE IN ACCRUED INTEREST 9,638. BOND PRINCIPAL PAYMENTS 655,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 778,255. CHANGE IN COMPENSATED ABSENCES 9,802. 0 0 0 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. 1 POST GRADUATE SCHOLARSHIP 5 73166 N/A PART I, LINE 2: THE PROCESS FOR MONITORING SCHOLARSHIPS IS HANDLED BY THE POST GRAD COORDINATOR. THE COORDINATOR MANAGES THE ADMINISTRATION AND AWARD OF THE SCHOLARSHIP, ENSURES FUNDS ARE SENT TO THE PROPER RECIPIENT, FOLLOWS UP WITH STUDENTS TO ENSURE THEY ARE BEING SUCCESSFUL DURING THE SCHOOL YEAR, AND MONITORS TRANSCRIPTS TO ENSURE GRADES MEET SCHOLARSHIP REQUIREMENTS. X X X 0 0 0 0 0 0 0 0 0 KYLE MATTHEWS HIGH SCHOOL PRINCIPAL 128829 0 0 0 871 0 26135 0 12644 0 168479 0 0 0 KELLY REESER EXECUTIVE DIRECTOR OF EDUCATION 124032 0 0 0 743 0 25142 0 12407 0 162324 0 0 0 SAM TODD EXECUTIVE DIRECTOR OF OPERATIONS 124516 0 0 0 343 0 25090 0 8388 0 158337 0 0 0 LORI PRESTON MIDDLE SCHOOL PRINCIPAL 121614 0 0 0 136 0 24533 0 8069 0 154352 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 2385000 19159196 1422650 383184 17353362 2014 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 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 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 POLICY BCB, BOARD MEMBER CONFLICT OF INTEREST, OF BOULDER VALLEY SCHOOL DISTRICT. 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 15A 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. 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 78,565. MANAGEMENT AND GENERAL EXPENSES 374,546. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 453,111. PURCHASED SERVICES FROM BOULDER VALLEY SCHOOL DISTRICT: PROGRAM SERVICE EXPENSES 1,111,845. MANAGEMENT AND GENERAL EXPENSES 887,751. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,999,596. FORM 990, PART XI, LINE 9: NET CHANGE IN PENSION LIABILITY 2,091,953. CHANGE IN OPEB LIABILITY -32,379. 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 THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN 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 1466878 31904296 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 345792 ACTUAL PRAIRIE VIEW INC K 1417808 ACTUAL