Battle Rock Charter School is a public charter school that serves children in southwestern Colorado in Kindergarten through 6th grade.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 5 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 6
filings with a surplus
Average surplus $24K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $708K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
80% of total assets
Worth a look: liabilities are 80% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+19% vs prior year
Spent
$2.1M
To programs
100%
Net assets
$533K
By yearFY2020–FY2025
Revenue
$2.1M
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$720K
FY2021$922K
FY2022$1.0M
FY2023$1.2M
FY2024$1.8M
FY2025$2.1M
Expenses
$2.1M
FY2025▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$726K
FY2021$943K
FY2022$950K
FY2023$1.2M
FY2024$1.7M
FY2025$2.1M
Net assets
$533K
FY2025▲ +180%
Tap a bar for its year
Net assets by fiscal year
FY2020−$675K
FY2021−$507K
FY2022−$241K
FY2023−$69K
FY2024$190K
FY2025$533K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1997.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $2.1M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A

B Holmes’s $6K as Board President is at the 2nd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Battle Rock Charter 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 15aYes

Programs and updates

Educates K-6 children in southwestern Colorado.

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Provided by the organization

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1 program · $2.1M · in their own filed words · FY2024
01

Battle Rock Charter School helped K-6 students to develop critical thinking, communication, and leadership skills while educating them in the traditional school subjects.

$2.1Mprogram 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 · FY2023
Total grants receivedfrom 3 funders$708K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$1.0M
Money outPt IX
$2.1M
Ln 25
Programscol B$2.1M
Owns and owesPt X
$533K
net assets · Ln 32
Cash and savingsLn 1–2$460K
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$368K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$1.0M
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$460K
Cash and savings togetherLn 1–2$460K
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$648K
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.1M
Net assetsLn 32$533K
OperationsPt I, VI
EmployeesI 518
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$962K$460K
Land, buildings, equipmentLn 10c$790K$1.4M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$2.3M$2.1M
Net assetsLn 32$190K$533K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$750K$750K
Pension plan contributionsLn 8$160K$160K
Other employee benefitsLn 9$117K$117K
Payroll taxesLn 10$11K$11K
Management feesLn 11a$55K$55K
Legal feesLn 11b$318$318
Accounting feesLn 11c$23K$23K
Other fees for servicesLn 11g$122K$122K
Office expensesLn 13$85K$85K
Information technologyLn 14$3K$3K
OccupancyLn 16$733K$733K
TravelLn 17$15K$15K
InterestLn 20$239$239
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$27K$27K
Total functional expensesLn 25$2.1M$2.1M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.1M$2.1M$33K$533K 990 PDF
FY2024 $1.8M$1.7M$44K$190K 990 PDF
FY2023 $1.2M$1.2M−$3K−$69K 990 PDF
FY2022 $1.0M$950K$98K−$241K 990 PDF
FY2021 $922K$943K−$21K−$507K 990 PDF
FY2020 $720K$726K−$6K−$675K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,134,375 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $819,687$1,117,383
I-9 Program service revenuePrior year $970,656$1,016,992
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,790,343$2,134,375
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $854,189$1,037,489
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $891,666$1,063,578
I-18 Total expensesPrior year $1,745,855$2,101,067
I-19 Revenue less expensesPrior year $44,488$33,308
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,134,375 across 10 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$367,919
VIII-1f All other contributions, gifts and grants$749,464
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,117,383
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,016,992 · Unrelated business $0 · Excluded from tax $0$1,016,992
VIII-12 Total revenueRelated to mission $1,016,992 · Unrelated business $0 · Excluded from tax $0$2,134,375
Part IX · Statement of functional expenses $2,101,067 across 15 lines filed
IX-7 Other salaries and wagesPrograms $749,512$749,512
IX-8 Pension plan contributionsPrograms $160,396$160,396
IX-9 Other employee benefitsPrograms $116,713$116,713
IX-10 Payroll taxesPrograms $10,868$10,868
IX-11a Management feesPrograms $54,894$54,894
IX-11b Legal feesPrograms $318$318
IX-11c Accounting feesPrograms $23,323$23,323
IX-11g Other fees for servicesPrograms $122,222$122,222
IX-13 Office expensesPrograms $84,738$84,738
IX-14 Information technologyPrograms $2,664$2,664
IX-16 OccupancyPrograms $733,178$733,178
IX-17 TravelPrograms $14,909$14,909
IX-20 InterestPrograms $239$239
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $27,093$27,093
IX-25 Total functional expensesPrograms $2,101,067 · Management $0 · Fundraising $0$2,101,067
Part X · Balance sheet $2,602,510 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $962,373$459,967
X-4 Accounts receivableStart of year $0$134,227
X-10c Land, buildings and equipment, netStart of year $790,456$1,359,859
X-15 Other assetsStart of year $763,386$648,457
X-16 Total assetsStart of year $2,516,215$2,602,510
X-17 Accounts payable and accrued expensesStart of year $67,508$111,300
X-19 Deferred revenueStart of year $530,891$85,612
X-25 Other liabilitiesStart of year $1,727,325$1,872,693
X-26 Total liabilitiesStart of year $2,325,724$2,069,605
X-27 Net assets without donor restrictionsStart of year $88,085$430,029
X-28 Net assets with donor restrictionsStart of year $102,406$102,876
X-32 Total net assets or fund balancesStart of year $190,491$532,905
X-33 Total liabilities and net assetsStart of year $2,516,215$2,602,510
Part XI · Reconciliation of net assets $532,905 net assets at year end
XI-1 Total revenue$2,134,375
XI-2 Total expenses$2,101,067
XI-3 Revenue less expenses$33,308
XI-4 Net assets at start of year$190,491
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$309,106
XI-10 Net assets at end of year$532,905

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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