2025-04-07T17:46:14-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-07-01 841567368 RIDGEVIEW CLASSICAL SCHOOLS RIDG 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 ANDREW RANKIN PRESIDENT 9704944620 2025-04-01 1 1 BECKY DETTMANN CPA P01408585 3037795710 2025-04-01 2023 2025-03-06 01:10:19Z ANDREW RANKIN 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 10112141 0 X WWW.RIDGEVIEWCLASSICAL.COM X 2000 CO DEVELOP EACH STUDENT'S ACADEMIC POTENTIAL AND PERSONAL CHARACTER THROUGH EDUCATION PROGRAMS. 5 4 154 175 0 0 9114553 9777139 0 0 17563 233637 700 15229 9132816 10026005 472144 0 0 0 6095985 6397335 0 0 0 1714745 2586505 8282874 8983840 849942 1042165 10577915 13135558 11100823 13178922 -522908 -43364 DEVELOP THE ACADEMIC POTENTIAL AND PERSONAL CHARACTER OF EACH STUDENT THROUGH ACADEMICALLY RIGOROUS, CONTENT-RICH, EDUCATION PROGRAMS. 0 0 5938362 0 0 OPERATION OF A CHARTER SCHOOL, A COMPONENT UNIT OF POUDRE SCHOOL DISTRICT. THE ORGANIZATION SUCCESSFULLY EDUCATED 708 STUDENTS DURING THE 2023-2024 SCHOOL YEAR. 5938362 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 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 33 0 1 154 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 S LEMAY AVE FORT COLLINS CO 80525 MEGAN STANTON BUSINESS MANAGER 30.00 5.00 X X 65100 0 301 KRISTINA MENON MEMBER-AT-LARGE/ADMISSIONS 40.00 0.50 X 61171 0 2453 ANDREW RANKIN PRESIDENT 10.00 0.50 X X 0 0 0 JENNIFER MOUNT TREASURER 10.00 0.00 X X 0 0 0 DAVID RYDER SECRETARY 10.00 0.00 X X 0 0 0 THOMAS THRASHER MEMBER-AT-LARGE (AS OF 11/23) 10.00 0.00 X 0 0 0 DEREK ANDERSON HEADMASTER 40.00 0.00 X 154135 0 13692 DOMENIC CARPINE DEPUTY HEADMASTER 40.00 0.50 X 81629 0 16272 362035 0 32718 1 0 1 0 0 48016 9453758 275365 20438 9777139 293681 293681 31223 0 31223 31223 31223 60044 -60044 -60044 -60044 10098 48016 26092 -15994 -15994 10026005 0 0 248866 485497 31821 453676 4468711 3441705 1027006 914727 754855 159872 457163 306985 150178 71237 48366 22871 4891 4891 35240 35240 383215 144721 238494 19883 19883 11280 11280 80329 80329 1115406 467282 648124 11042 11042 36425 36425 7739 7739 471501 452641 18860 275 275 INSTRUCTIONAL MATERIALS 289986 289986 TRAINING & DEVELOPMENT 48749 48749 REPAIRS & SUPPLIES 31759 31759 BOOKSTORE EXPENSE 17029 17029 21756 21756 8983840 5938362 3045478 0 4336941 5012746 62349 118697 21570 33433 7338862 3070552 3800821 4268310 2356234 3702372 10577915 13135558 328689 655239 11077 10772134 12512606 11100823 13178922 X -4598626 -4590599 4075718 4547235 0 0 -522908 -43364 10577915 13135558 X 1042165 -7888 -44441 -510292 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 101791 211265 203122 109934 0 125000 125000 1715150 544969 1170181 4404483 1939200 2465283 910718 553053 357665 183511 33330 150181 4268310 DEFERRED OUTFLOWS OF RESOURCES - PENSION 3467675 DEFERRED OUTFLOWS OF RESOURCES - OPEB 68045 RIGHT OF USE ASSET 166652 3702372 NET OPEB LIABILITY 276124 NET PENSION LIABILITY 11435604 DEFERRED INFLOWS OF RESOURCES - PENSION 500120 DEFERRED INFLOWS OF RESOURCES - OPEB 90229 DEFERRED INFLOWS OF RESOURCES - LEASES 47306 RIGHT OF USE LIABILITIES 163223 12512606 10725051 -7888 763969 756081 9968970 57035 57035 10026005 10080737 1568398 1568398 8512339 471501 471501 8983840 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 990 477,851. LOSS ON DISPOSAL OF ASSETS 60,044. FUNDRAISING EXPENSES 26,092. ISSUANCE OF LEASE LIABILITY 199,982. PART XI, LINE 4B - OTHER ADJUSTMENTS: LEASE PAYABLE FORGIVENESS 57,035. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITAL OUTLAY 1,009,679. RCS BUILDING CORP EXPENSE REPORTED ON SEPARATE 990 495,868. PRINCIPAL PAYMENTS 36,759. FUNDRAISING EXPENSE 26,092. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 471,501. 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 58114 48016 10098 21051 5041 58114 48016 10098 21051 5041 26092 -15994 X X X 0 0 0 0 0 0 0 0 0 DEREK ANDERSON HEADMASTER 132135 0 22000 0 0 0 600 0 13092 0 167827 0 0 0 X 1 845 X AUCTION ITEMS 105 19593 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B INDICATES 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE TO THE PUBLIC ARE AVAILABLE AT THE FRONT OFFICE OF THE SCHOOL. GOVERNING DOCUMENTS ARE ALSO AVAILABLE IN THE STUDENT-PARENT HANDBOOK AND ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN OPEB LIABILITY 54,098. CHANGE IN PENSION LIABILITY -564,390. 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 1 RCS BUILDING CORPORATION 1800 S LEMAY AVE FORT COLLINS CO 80525 202862224 TO OWN AND FINANCE THE FACILITIES FOR RIDGEVIEW CLASSICAL SCHOOLS CO 501(C)(3) LINE 12A, I RIDGEVIEW CLASSICAL SCHOOLS 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 RCS BUILDING CORPORATION K 467282 AMOUNT OF BOND PAYMENT MADE