Mountain Sage Community School FY2021 filing

Tax-deductible

Fort Collins, CO501(c)(3)EducationEIN 27-4313751Revenue $3.2M in FY2021

On file with the IRSmountainsage.org2310 E Prospect Rd Ste A, 80525-9770 · Fort Collins, COTax-exempt since Feb 2012Publicly supported charity — 170(b)(1)(A)(vi)

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Mountain Sage Community School offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $168K a year · 3% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $9K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$209K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
Spent
$3.1M
To programs
92%
Net assets
$786K
By yearFY2021–FY2025
Revenue
$3.2M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$3.2M
FY2022$12.5M
FY2023$4.4M
FY2024$4.7M
FY2025$4.9M
Expenses
$3.1M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$3.1M
FY2022$7.3M
FY2023$4.2M
FY2024$9.5M
FY2025$4.5M
Net assets
$786K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$786K
FY2022$9.7M
FY2023$686K
FY2024$620K
FY2025$978K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $2.9M Management & general 8% · $255K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Mountain Sage Community School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides arts-integrated education focused on sustainable living.

Questions for Mountain Sage Community School

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Provided by the organization

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1 program · $2.9M · in their own filed words · FY2020
01

Mountain sage community school is a k-8 charter school that provided a public education to approximately 279 students during the 2020-2021 school year.

$2.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$9K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$324K
Investment incomeLn 3$3K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.9M
Managementcol C$255K
Owns and owesPt X
$786K
net assets · Ln 32
Cash and savingsLn 1–2$968K
Total assetsLn 16$995K
LiabilitiesLn 26$209K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$324K
Government grantsLn 1e$324K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$3K
Gains on assetsLn 7$0
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$968K
SavingsLn 2$0
Cash and savings togetherLn 1–2$968K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$15K
Total assetsLn 16$995K
LiabilitiesLn 26$209K
Net assetsLn 32$786K
OperationsPt I, VI
EmployeesI 547
VolunteersI 6264
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$847K$968K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$881K$995K
LiabilitiesLn 26$128K$209K
Net assetsLn 32$753K$786K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.7M$1.6M$84K
Pension plan contributionsLn 8$328K$312K$16K
Other employee benefitsLn 9$133K$126K$7K
Payroll taxesLn 10$27K$26K$1K
Management feesLn 11a$0
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$19K$19K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$40K$20K$20K
Information technologyLn 14$145K$72K$72K
RoyaltiesLn 15$0
OccupancyLn 16$441K$441K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$297K$265K$31K
All other expensesLn 24e$500$500
Total functional expensesLn 25$3.1M$2.9M$255K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.9M$4.5M$341K$978K 990 PDF
FY2024 $4.7M$9.5M−$4.8M$620K 990 PDF
FY2023 $4.4M$4.2M$140K$686K 990 PDF
FY2022 $12.5M$7.3M$5.1M$9.7M 990 PDF
FY2021 Viewing $3.2M$3.1M$33K$786K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $3,156,378 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $122,252$323,833
I-9 Program service revenuePrior year $3,201,534$2,829,240
I-10 Investment incomePrior year $3,431$3,305
I-11 Other revenue$0
I-12 Total revenuePrior year $3,327,217$3,156,378
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,165,547$2,162,864
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,050,014$960,577
I-18 Total expensesPrior year $3,215,561$3,123,441
I-19 Revenue less expensesPrior year $111,656$32,937
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $3,156,378 across 9 lines filed
VIII-1e Government grants$323,833
VIII-1h Total contributions, gifts and grants$323,833
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,829,240$2,829,240
VIII-3 Investment incomeExcluded from tax $3,305$3,305
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $2,829,240 · Excluded from tax $3,305$3,156,378
Part IX · Statement of functional expenses $3,123,441 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,591,018 · Management $83,738$1,674,756
IX-8 Pension plan contributionsPrograms $311,547 · Management $16,397$327,944
IX-9 Other employee benefitsPrograms $126,144 · Management $6,639$132,783
IX-10 Payroll taxesPrograms $26,012 · Management $1,369$27,381
IX-11a Management fees$0
IX-11b Legal feesManagement $4,193$4,193
IX-11c Accounting feesManagement $18,675$18,675
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $14,510$14,510
IX-13 Office expensesPrograms $20,151 · Management $20,151$40,302
IX-14 Information technologyPrograms $72,482 · Management $72,482$144,964
IX-15 Royalties$0
IX-16 OccupancyPrograms $440,875$440,875
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $265,415 · Management $31,143$296,558
IX-24e All other expensesPrograms $500$500
IX-25 Total functional expensesPrograms $2,868,654 · Management $254,787 · Fundraising $0$3,123,441
Part X · Balance sheet $995,056 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $847,305$968,018
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $18,610$11,876
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $15,163$15,162
X-16 Total assetsStart of year $881,078$995,056
X-17 Accounts payable and accrued expensesStart of year $11,606$19,319
X-19 Deferred revenue$1,820
X-25 Other liabilitiesStart of year $116,549$188,057
X-26 Total liabilitiesStart of year $128,155$209,196
X-27 Net assets without donor restrictionsStart of year $636,502$667,591
X-28 Net assets with donor restrictionsStart of year $116,421$118,269
X-32 Total net assets or fund balancesStart of year $752,923$785,860
X-33 Total liabilities and net assetsStart of year $881,078$995,056
Part XI · Reconciliation of net assets $785,860 net assets at year end
XI-1 Total revenue$3,156,378
XI-2 Total expenses$3,123,441
XI-3 Revenue less expenses$32,937
XI-4 Net assets at start of year$752,923
XI-10 Net assets at end of year$785,860

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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