2024-05-14T21:26:12-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 841567368 RIDGEVIEW CLASSICAL SCHOOLS RIDG 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 ANDREW RANKIN PRESIDENT 9704944620 2024-05-14 1 ANDREW RANKIN XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW RANKIN 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 9197297 0 X WWW.RIDGEVIEWCLASSICAL.COM X 2000 CO DEVELOP EACH STUDENT'S ACADEMIC POTENTIAL AND PERSONAL CHARACTER THROUGH EDUCATION PROGRAMS. 5 4 152 269 0 0 7933964 9114553 0 0 6419 17563 20967 700 7961350 9132816 472144 472144 0 0 5112597 6095985 0 0 0 1386082 1714745 6970823 8282874 990527 849942 9389099 10577915 10880112 11100823 -1491013 -522908 THE MISSION OF RIDGEVIEW CLASSICAL SCHOOLS IS TO DEVELOP THE ACADEMIC POTENTIAL AND PERSONAL CHARACTER OF EACH STUDENT THROUGH ACADEMICALLY RIGOROUS, CONTENT-RICH, EDUCATION PROGRAMS. 0 0 5675243 472144 0 OPERATION OF A CHARTER SCHOOL, A COMPONENT UNIT OF POUDRE SCHOOL DISTRICT. THE ORGANIZATION SUCCESSFULLY EDUCATED 708 STUDENTS DURING THE 2021-2022 SCHOOL YEAR. 5675243 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 23 0 152 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 1 1 0 0 X X MEGAN STANTON 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 KRISTINA MENON MEMBER-AT-LARGE/ADMISSIONS 40.00 4.00 X 58560 0 2166 MEGAN STANTON BUSINESS MANAGER 30.00 10.00 X X 26539 0 92 TERESA SCHUEMANN PRESIDENT 10.00 20.00 X X 0 0 0 JENNIFER MOUNT TREASURER 10.00 0.00 X X 0 0 0 ELIZABETH HAMLIN SECRETARY (THRU 12/22) 4.00 10.00 X X 0 0 0 ANDREW RANKIN SECRETARY (AS OF 1/2023) 10.00 1.00 X X 0 0 0 DAVID RYDER SECRETARY (AS OF 4/2023) 10.00 0.00 X X 0 0 0 DEREK ANDERSON HEADMASTER 40.00 0.00 X 153638 0 13507 DOMENIC CARPINE DEPUTY HEADMASTER 40.00 0.50 X 79140 0 17216 JANETTE EVANS ACCOUNTING/PAYROLL/HR 40.00 0.00 X 68500 0 12214 386377 0 45195 1 0 1 0 0 42340 8802849 269364 23995 9114553 49798 49798 27246 0 27246 27246 27246 32235 -32235 -32235 -32235 5700 42340 32246 -26546 -26546 9132816 0 0 18263 472144 472144 522434 522434 3999264 3257293 741971 1071092 868456 202636 449685 416722 32963 53510 37542 15968 23946 23946 36414 36414 272268 111858 160410 20067 20067 50692 50692 140339 140339 482223 482223 232 232 4893 4893 267206 256518 10688 48717 48717 INSTRUCTIONAL MATERIALS 254710 254710 PROF DEVELOPMENT 33856 33856 EMPLOYEE APPRECIATION 23277 23277 BOOKSTORE EXPENSE 20026 20026 35879 35879 8282874 5675243 2607631 0 3671339 4336941 97944 62349 5218 21570 6052959 2252138 3359767 3800821 2254831 2356234 9389099 10577915 439397 328689 10440715 10772134 10880112 11100823 X -5089381 -4598626 3598368 4075718 0 0 -1491013 -522908 9389099 10577915 X 849942 19040 -6500 -1055 106678 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 133694 253883 285786 101791 0 125000 125000 1715150 502090 1213060 3095386 1196471 1898915 907488 466384 441104 209935 87193 122742 3800821 DEFERRED OUTFLOWS OF RESOURCES - PENSION 2280774 DEFERRED OUTFLOWS OF RESOURCES - OPEB 75460 2356234 NET OPEB LIABILITY 306424 NET PENSION LIABILITY 8996428 DEFERRED INFLOWS OF RESOURCES - PENSION 1188003 DEFERRED INFLOWS OF RESOURCES - OPEB 121442 DEFERRED INFLOWS OF RESOURCES - LEASES 33663 OTHER LIABILITIES 126174 10772134 9698152 19040 6500 539796 565336 9132816 0 9132816 9175934 1160266 1160266 8015668 267206 267206 8282874 PART IV, LINE 1B: THE SCHOOL ACTS AS CUSTODIAN OF SEVERAL CUSTODIAL CASH ACCOUNTS RELATED TO PUPIL FUND ACTIVITIES. THESE ARE FUNDS RAISED BY STUDENT CLUBS THROUGH FUNDRAISING EVENTS AND USED FOR STUDENT PROJECTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RCS BUILDING CORP REVENUE REPORTED ON SEPARATE 990 475,315. LOSS ON DISPOSAL OF ASSETS 32,235. FUNDRAISING EXPENSES 32,246. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITAL OUTLAY 606,128. RCS BUILDING CORP EXPENSE REPORTED ON SEPARATE 990 471,895. PRINCIPAL PAYMENTS 49,997. FUNDRAISING EXPENSE 32,246. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 267,206. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RIDGEVIEW CLASSICAL SCHOOLS DOES NOT PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH MEDIA, BUT THE SCHOOL ADOPTED LOCAL COLORADO SCHOOL DISTRICT'S EQUAL EDUCATIONAL OPPORTUNITIES POLICY, POSTED ON BOTH THE SCHOOL AND LOCAL COLORADO SCHOOL DISTRICTS' WEBSITES. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE AID. NUMIS NIGHT 48040 42340 5700 22930 4876 755 48040 42340 5700 22930 4876 755 28561 -22861 1 RCS BUILDING CORPORATION 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 202862224 501(C)(3) 0 472144 N/A N/A BOND PAYMENT FOR SCHOOL'S FACILITIES 1 0 PART I, LINE 2: THE ONLY TRANSFERS ARE MADE TO A RELATED ORGANIZATION. COMMON OVERSIGHT BETWEEN THE TWO ORGANIZATIONS ENSURE THAT ALL TRANSFERRED ASSETS ARE USED FOR APPROPRIATE CHARITABLE PURPOSES. X X X 0 0 0 0 0 0 0 0 0 DEREK ANDERSON HEADMASTER 103796 0 40259 0 9583 0 600 0 12907 0 167145 0 0 0 X 7565 RETAIL VALUE X AUCTION ITEMS 117 16430 RETAIL VALUE 0 0 0 0 PART I, COLUMN (B): COLUMN B INDICATED THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 EACH PARENT OR LEGAL GUARDIAN OF A CHILD ENROLLED AT THE SCHOOL, ALL FULL-TIME TEACHERS, AND ADMINISTRATORS ARE VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THREE OF THE BOARD SEATS ARE ELECTED AT THE ANNUAL MEETING OF MEMBERS, TWO BOARD SEATS ARE APPOINTED BY THE EXISTING BOARD MEMBERS, AND THE OTHER TWO SEATS ARE NONVOTING MEMBERS THAT ARE OCCUPIED BY THE HEADMASTER (CURRENTLY MR. ANDERSON) AND DEPUTY HEADMASTER (CURRENTLY MR. CARPINE). FORM 990, PART VI, SECTION A, LINE 8B THE ELECTED BOARD SECRETARY KEEPS MINUTES FOR ALL BOARD MEETINGS. THOSE MINUTES ARE REVIEWED BY THE ENTIRE BOARD AT THE FOLLOWING MEETING AND THE VOTED INTO THE PERMANENT RECORD. THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. 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 FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. IN ADDITION, EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C RIDGEVIEW CLASSICAL SCHOOLS MAINTAINS A POLICY MANUAL THAT DESCRIBES ALL OF THE SCHOOL'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT THE BEGINNING OF EACH FISCAL YEAR, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICIES AND SIGN THAT THEY INTEND TO UPHOLD THOSE POLICIES. WE HAVE NOT INDENTIFIED ANY CONFLICTS OF INTEREST AMONG OFFICERS OR DIRECTORS AND HAVE THUS NOT NEEDED TO IMPOSE ANY RESTRICTIONS ON PERSON ACTING IN THOSE ROLES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS DIRECTLY RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE SCHOOL HEADMASTER. THE LEVEL OF COMPENSATION IS DETERMINED THROUGH MARKET RESEARCH FOR SIMILAR POSITIONS AS WELL AS BUDGET CONSIDERATIONS. THE HEADMASTER DETERMINES THE COMPENSATION FOR OTHER OFFICERS OF THE SCHOOL. ALL PROPOSED CONTRACTS ARE REVIEWED, APPROVED AND SIGNED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. THIS PROCESS WAS MOST RECENTLY COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE TO THE PUBLIC ARE AVAILABLE AT THE FRONT OFFICE OF THE SCHOOL. DOCUMENTS ARE ALSO AVAILABLE IN THE STUDENT-PARENT HANDBOOK AND ON THE ORGANIZATIONS WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN OPEB LIABILITY -46,687. CHANGE IN PENSION LIABILITY 162,733. CHANGE IN CLAIMS LIABILITIES -9,368. FORM 990, PART XII, LINE 1 THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE COLORADO DEPARTMENT OF EDUCATION. 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 OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. RIDGEVIEW CLASSICAL SCHOOLS INSTITUTE 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 264033640 PROMOTE EDUCATION REFORM CO 501(C)(3) LINE 12A, I RIDGEVIEW CLASSICAL SCHOOL 0 RCS BUILDING CORPORATION 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 202862224 TO OWN AND FINANCE THE RIDGEVIEW CLASSICAL SCHOOLS BUILDING. CO RIDGEVIEW CLASSICAL SCHOOLS C 475315 3929699 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0