2024-05-06T16:05:25-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 841240658 EXPEDITIONARY LEARNING SCHOOL BOARD OF COOPERATIVE EDUCATIONAL SERVICES EXPE 3037592076 1700 S HOLLY STREET DENVER CO 80222 CHAD BURNS EXECUTIVE DIRECTOR 3037592076 2024-05-03 1 CHAD BURNS XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD BURNS 1700 S HOLLY STREET DENVER CO 80222 5466517 0 X WWW.RMSEL.ORG X 1993 CO EMPOWER K-12 STUDENTS TO BE LEARNERS, THINKERS, AND EXPLORERS ENGAGED AND INSPIRED BY THE WORLD. 6 6 68 125 0 0 756085 856834 4121722 4520984 2129 60239 24164 28460 4904100 5466517 5040 35324 0 0 2414924 2710369 0 0 31024 2453756 2947491 4873720 5693184 30380 -226667 19427758 19343737 16975990 16936364 2451768 2407373 AS A K-12 COMMUNITY, THE MISSION OF THE ROCKY MOUNTAIN SCHOOL OF EXPEDITIONARY LEARNING IS TO EMPOWER STUDENTS AND STAFF TO BE LEARNERS, THINKERS, CITIZENS AND EXPLORERS ENGAGED IN AND INSPIRED BY THE REAL WORLD 'WE ARE CREW NOT PASSENGERS.' 0 0 4444371 35324 4520984 OPERATION OF A K-12 EXPEDITIONARY LEARNING SCHOOL THAT DRAWS STUDENTS FROM THE MEMBER DISTRICTS AND THAT REPRESENTS A CROSS-DISTRICT COLLABORATION BENEFITTING APPROXIMATELY 393 STUDENTS. 4444371 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 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 0 0 0 0 0 1 19 0 1 68 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 0 0 0 1 1 0 0 1 1 1 0 0 X JULIE STELZER 3037592076 1700 S HOLLY ST DENVER CO 80222 CARRIE OLSEN PRESIDENT 1.00 0.00 X X 0 0 0 ANGELA CHRISTIANSEN SECRETARY AND TREASURER 1.00 0.00 X X 0 0 0 ANNE EGAN DIRECTOR 1.00 0.00 X 0 0 0 BECKY MYERS DIRECTOR 1.00 0.00 X 0 0 0 JAILYN JENKINS DIRECTOR 1.00 0.00 X 0 0 0 NICHELLE ORTIZ DIRECTOR 1.00 0.00 X 0 0 0 CHAD BURNS EXECUTIVE DIRECTOR 40.00 0.00 X 157219 0 33701 JULIE STELZER FINANCE DIRECTOR 40.00 0.00 X 123339 0 33963 JESSE DAVIS DIRECTOR OF SECONDARY EDUCATION 40.00 0.00 X 76473 0 18624 LINDSAY EMERY DIRECTOR OF ELEMENTARY EDUCATION 40.00 0.00 X 70869 0 22907 427900 0 109195 2 0 1 0 0 216306 640528 856834 PER PUPIL REVENUE 611600 3875102 3875102 INSTRUCTIONAL 611710 578555 578555 AFTER SCHOOL PROGRAM 611710 67327 67327 4520984 60239 60239 12294 0 12294 12294 12294 OTHER 611710 16166 16166 16166 5466517 4520984 0 88699 35324 35324 600571 306902 293669 1213222 777290 435932 422190 264642 157548 430210 263680 166530 44176 26718 17458 4329 4329 34230 34230 292987 211829 81158 51794 37447 14347 332069 332069 406073 406073 540779 540779 81737 81737 INSTRUCTIONAL SUPPORT 593181 593181 FIELD WORK 289235 289235 SPECIAL EDUCATION FEES 199838 199838 AFTER SCHOOL PROGRAM 67653 67653 53586 9974 12588 31024 5693184 4444371 1217789 31024 1576792 1239671 830877 1238663 2417 3666 94315 87409 16882613 2115894 15307498 14766719 7486 6496 718310 732461 890063 1268652 19427758 19343737 3201358 3225723 407963 277655 7803790 7640646 5562879 5792340 16975990 16936364 X -2415060 -1948291 4866828 4355664 0 0 2451768 2407373 19427758 19343737 X -226667 182272 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16028813 1599222 14429591 363981 108989 254992 489819 407683 82136 14766719 DEFERRED OUTFLOWS OF RESOURCES 1268652 1268652 NET PENSION LIABILITY 5118575 NET OPEB LIABILITY 174486 DEFERRED INFLOWS OF RESOURCES 499279 5792340 5581405 127195 127195 5454210 12307 12307 5466517 5389595 305420 305420 5084175 609009 609009 5693184 PART XI, LINE 2D - OTHER ADJUSTMENTS: PERA ON BEHALF PAYMENT 127,195. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECORDED AS REVENUE 12,307. PART XII, LINE 2D - OTHER ADJUSTMENTS: PERA ON BEHALF PAYMENT 127,195. PRINCIPAL PAYMENTS 178,225. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION 540,779. ACCRUED INTEREST 55,923. SCHOLARSHIPS REPORTED AS NET OF REVENUE OF AFS 12,307. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THIS INFORMATION IS ON THE WEBSITE AS WELL AS STUDENT ENROLLMENT APPLICATIONS AND REGISTRATION FORMS. SCHEDULE E, PART I, LINE 6 LINE 6A PER PUPIL OPERATING REVENUE FROM THE MEMBER SCHOOL DISTRICTS, WHICH ARE POLITICAL SUBDIVISIONS OF THE STATE OF COLORADO IS RECEIVED. 1 FEE DISCOUNT & FINANCIAL AID 54 35324 N/A N/A PART I, LINE 2: DISCOUNTS AND FINANCIAL AID ARE APPLIED DIRECTLY TO THE STUDENTS' ACCOUNTS. X 0 0 0 0 0 0 0 0 0 CHAD BURNS EXECUTIVE DIRECTOR 157219 0 0 0 0 0 33169 0 532 0 190920 0 0 0 JULIE STELZER FINANCE DIRECTOR 123339 0 0 0 0 0 26033 0 7930 0 157302 0 0 0 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 19645UBE3 2019-10-01 7984149 CONSTRUCTION 0 0 0 A 230000 7984149 426462 3654475 3903212 0 0 0 0 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 MEMBERSHIP SHALL BE IN ACCORDANCE WITH THE PROVISIONS OF COLORADO REVISED STATUTE 22-5-104, AS AMENDED, AND SHALL BE BY SCHOOL DISTRICT, EACH MEMBER DISTRICT BEING ENTITLED TO ONE VOTING DIRECTOR. MEMBER DISTRICTS ARE: CHERRY CREEK SCHOOL DISTRICT 5 SCHOOL DISTRICT NO. 1 CITY AND COUNTY OF DENVER (DENVER PUBLIC SCHOOLS) DOUGLAS COUNTY SCHOOL DISTRICT RE-1 ARAPAHOE COUNTY DISTRICT 6 (LITTLETON PUBLIC SCHOOLS) ADAMS-ARAPAHOE 28-J SCHOOL DISTRICT (AURORA PUBLIC SCHOOLS) FORM 990, PART VI, SECTION A, LINE 7A THE FIVE DIRECTORS REPRESENTING MEMBER DISTRICTS SHALL BE ELECTED OR APPOINTED BY DUE PROCESS BY THEIR RESPECTIVE BOARDS OF EDUCATION AS OUTLINED IN COLORADO REVISED STATUTE 22-5-105. THE TERMS OF DIRECTORS REPRESENTING MEMBER DISTRICTS SHALL BE CO-TERMINUS WITH THEIR RESPECTIVE TERMS OF OFFICE ON THEIR BOARDS OF EDUCATION. AS THE TERMS OF OFFICE EXPIRE, NEW DIRECTORS OF THE BOARD SHALL BE ELECTED BY THE MEMBER DISTRICTS' BOARDS OF EDUCATION. THE ONE AT-LARGE DIRECTOR OF THE BOARD SHALL BE APPOINTED BY THE PUBLIC EDUCATION AND BUSINESS COALITION. FORM 990, PART VI, SECTION A, LINE 7B THE EXPEDITIONARY LEARNING SCHOOL BOCES SHALL BE DISSOLVED IN THE EVENT ITS MEMBERSHIP IS EVER LESS THAN TWO DISTRICTS, OR WHEN LESS THAN TWO DISTRICTS DESIRE TO OPERATE THE ROCKY MOUNTAIN SCHOOL OF EXPEDITIONARY LEARNING. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO BEING FILED WITH THE IRS. THE TAX RETURN IS INCLUDED ON THE CONSENT AGENDA OF THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 15A THE ANNUAL BUDGET INCLUDING COMPENSATION FOR ALL SCHOOL EMPLOYEES IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL. THE BOARD HAS THE DISCRETION TO PROVIDE A PERFORMANCE BONUS TO THE EXECUTIVE DIRECTOR OR ADJUST THE COMPENSATION OF THE EXECUTIVE DIRECTOR IN ALIGNMENT WITH COMPARABLE DISTRICT POSITIONS AND SALARIES. THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2022. HISTORICALLY, THE BOARD HAS RELIED ON THE EXECUTIVE DIRECTOR TO MAKE SCHOOL-WIDE DECISIONS WITH REGARD TO COMPENSATION AND BONUSES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S FORM 990 IS AVAILABLE UPON REQUEST. ALL OF THE GOVERNING DOCUMENTS, CAFR, BOARD MINUTES, RESOLUTIONS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE WEBSITE. FORM 990, PART XI, LINE 9: PENSION EXPENSE 118,994. OPEB EXPENSE 30,134. AMORTIZATION OF PREMIUM 33,144. FORM 990, PART XII, LINE 1: 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 OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.