VANGUARD CLASSICAL SCHOOL INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
VANGUARD CLASSICAL SCHOOL INC (EIN 37-1532379)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-05-15
IRS object ID
202011369349304031
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-05-15T17:19:03-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN300514455PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Hoelting & Company IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line131 E Platte Ave Ste 300AddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80903ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371532379EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Vanguard Classical School IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVANGBusinessNameControlTxt
Phone3036912384PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHarsha SekarPersonNm
Person TitleBoard ChairPersonTitleTxt
Phone3036912384PhoneNum
Signature2020-05-06SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTom SistarePreparerPersonNm
PTINP00356968PTIN
Phone7196301091PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.78.194.108IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-06IPDt
IP Tm10:13:42IPTm
IP TimezoneMDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4889534E3CAE48350EA6946590079B72B252D52DAtSubmissionCreationDeviceId
At Submission Filing Device Id4889534E3CAE48350EA6946590079B72B252D52DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHarsha SekarPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117101 East Ohio DriveAddressLine1Txt
CityAuroraCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,056,084GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://www.vanguardclassical.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionProvide education to children of all abilites K-12, at two sites, under a charter from Aurora Public Schools.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee189TotalEmployeeCnt
Total Volunteers227TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,441,272PYContributionsGrantsAmt
CY Contributions Grants$1,693,340CYContributionsGrantsAmt
PY Program Service Revenue$10,326,908PYProgramServiceRevenueAmt
CY Program Service Revenue$11,359,174CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$2,910CYInvestmentIncomeAmt
PY Other Revenue$391PYOtherRevenueAmt
CY Other Revenue$660CYOtherRevenueAmt
PY Total Revenue$11,768,571PYTotalRevenueAmt
CY Total Revenue$13,056,084CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$12,962,816PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,030,786CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,506,847PYOtherExpensesAmt
CY Other Expenses$5,137,605CYOtherExpensesAmt
PY Total Expenses$18,469,663PYTotalExpensesAmt
CY Total Expenses$12,168,391CYTotalExpensesAmt
PY Revenues Less Expenses-$6,701,092PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$887,693CYRevenuesLessExpensesAmt
Total Assets BOY$11,567,405TotalAssetsBOYAmt
Total Assets EOY$7,425,991TotalAssetsEOYAmt
Total Liabilities BOY$33,529,985TotalLiabilitiesBOYAmt
Total Liabilities EOY$28,500,878TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$21,962,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$21,074,887NetAssetsOrFundBalancesEOYAmt
MissionThe mission of Vanguard Classical School is to facilitate individual academic achievement and character development through a rigorous, content-rich, inclusive learning environment.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$10,344,377ExpenseAmt
Revenue$11,359,834RevenueAmt
DescVanguard Classical School graduates will be literate in the classics and the ideals of Western Civilization, while valuing the diversity of ideas, abilities, and cultures in today's world, and will be prepared to contribute meaningfully to their communities.Desc
Total Program Service Expenses$10,344,377TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee189EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Boos Financial Services IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3036435642PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110190 Bannock St Suite 104AddressLine1Txt
CityNorthglennCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80260ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Harsha Sekar
Board Chair3.00Yes (X)Yes (X)$0$0$0
Robert Fulton
Treasurer1.00Yes (X)Yes (X)$0$0$0
Hanosky Hernandez
Director1.00Yes (X)$0$0$0
Jack Robinson
Director1.00Yes (X)$0$0$0
Karen Secor
Director1.00Yes (X)$0$0$0
Danielle Tomwing
Director1.00Yes (X)$0$0$0
Judy Ham
Director3.00Yes (X)$0$0$0
Sonja Herrera
Director1.00Yes (X)$0$0$0
Chris Jensen
Director1.00Yes (X)$0$0$0
Lisa Sagaser
Director1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$1,377,985GovernmentGrantsAmt
All Other Contributions$315,355AllOtherContributionsAmt
Total Contributions$1,693,340TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Per Pupil Revenue611110$8,877,874$8,877,874
Mill Levy611110$2,312,916$2,312,916
Pupil Activities611110$168,384$168,384
FieldValueIRS element (for citing)
Total Program Service Revenue$11,359,174TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,910TotalRevenueColumnAmt
Exclusion$2,910ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneous RevenueDesc
Business611110BusinessCd
Total Revenue Column$660TotalRevenueColumnAmt
Related Or Exempt Func Income$660RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$660OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,056,084TotalRevenueColumnAmt
Related Or Exempt Func Income$11,359,834RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,910ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,563,505TotalAmt
Program Services$4,728,979ProgramServicesAmt
Management And General$834,526ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,050,026TotalAmt
Program Services$892,522ProgramServicesAmt
Management And General$157,504ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$417,255TotalAmt
Program Services$354,667ProgramServicesAmt
Management And General$62,588ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$40,171TotalAmt
Management And General$40,171ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,700TotalAmt
Management And General$21,700ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$39,091TotalAmt
Management And General$39,091ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$77,427TotalAmt
Program Services$65,813ProgramServicesAmt
Management And General$11,614ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$48,619TotalAmt
Program Services$41,326ProgramServicesAmt
Management And General$7,293ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,536,901TotalAmt
Program Services$2,156,366ProgramServicesAmt
Management And General$380,535ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$32,924TotalAmt
Program Services$27,985ProgramServicesAmt
Management And General$4,939ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$81,091TotalAmt
Program Services$68,927ProgramServicesAmt
Management And General$12,164ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Purchased Services$1,776,244$1,509,807$266,437
Instructional Supplies$360,543$360,543
Repairs & Maintenance$309,900$263,415$46,485
Food Service Expenses$219,875$219,875

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$406,881TotalAmt
Program Services-$345,848ProgramServicesAmt
Management And General-$61,033ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,168,391TotalAmt
Program Services$10,344,377ProgramServicesAmt
Management And General$1,824,014ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,504,355BOYAmt
EOY$1,658,342EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$170,628EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$93,277BOYAmt
EOY$2,084EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$231,354BOYAmt
EOY$201,186EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,738,419BOYAmt
EOY$5,393,751EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,567,405BOYAmt
EOY$7,425,991EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$757,216BOYAmt
EOY$716,986EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,772,769BOYAmt
EOY$27,783,892EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$33,529,985BOYAmt
EOY$28,500,878EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$22,352,809BOYAmt
EOY-$21,551,991EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$390,229BOYAmt
EOY$477,104EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$21,962,580BOYAmt
EOY-$21,074,887EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,567,405BOYAmt
EOY$7,425,991EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$887,693ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Construction in Progress$48,104
Deferred Outflows of Resources$5,345,647
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,393,751TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Net Pension Liabilities$16,388,074
Deferred Inflows of Resources$10,577,333
Net OPEB Liability$818,485
FieldValueIRS element (for citing)
Total Liability$27,783,892TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$13,056,084TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$13,056,084RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,056,084TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,168,391TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$12,168,391ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,168,391TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule E, Part I, Line 3FormAndLineReferenceDesc
ExplanationThe school informs and enforces Anti discriminatory Policy and Procedures throughout its publications.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bForm 990 is prepared from audited financial statements and provided to the governing board prior to being filed.
Form 990, Part VI, Section B, line 12cAll board members are required to disclose any time an issue is voted upon for which they have a conflict of interest and abstain from voting on the issue. Annually, board members sign a conflict of interest statement.
Form 990, Part VI, Section B, line 15The school reviews salary surveys and other comparable salary information for like positions. The finance committee discusses the salary and submits a recommendation to the board. The board approves the authorized salary for the Executive Director in executive session.
Form 990, Part VI, Section C, line 19The organization provides these documents upon request from the public and and publishes on their website.
Form 990, Part IX, line 24eUtilities : Program service expenses 115,076. Management and general expenses 20,307. Fundraising expenses 0. Total expenses 135,383. Other Expenses : Program service expenses 39,837. Management and general expenses 7,030. Fundraising expenses 0. Total expenses 46,867. Pension Accrual: Program service expenses -500,761. Management and general expenses -88,370. Fundraising expenses 0. Total expenses -589,131.
Form 990, Part IX, Line 24E:The school is a participant in the State's public pension plan (PERA) and began reporting a portion of the State's unfunded net pension liability following Governmental Accounting Standards Board Statement (GASB) No. 68, Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27 in fiscal year 2015. The School also participates in the State's Postemployment Healthcare Benefit Plan per GASB statement 75. As a result of these GASB statements, the school records an expense in its Government Wide financial reports each year that swings widely from year to year based on future investment return assumptions, participation, and other projections made by PERA's actuaries. Due to the unpredictable and uncontrollable nature of these swings, and that the liability is not a true liability of the school, these State driven accruals are reported as Other in Part IX to allow the reader to track the impact of these accruals separately and to remain consistent with historical reporting.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Ability Connection Colorado aka Cerebral Palsy Of Colorado IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1801 Yosemite StAddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80102ZIPCd
FieldValueIRS element (for citing)
Primary Activities501 c (3) OrganizationPrimaryActivitiesTxt
Legal Domicile StateCOLegalDomicileStateCd
Public Charity Status501 c (3)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Ability Connection Colorado aka Cerebral Palsy Of Colorado Inc
A$2,414,241Actual costs
Ability Connection Colorado aka Cerebral Palsy Of Colorado Inc
O$376,468Actual costs

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