2024-05-08T15:31:04-05:00 2023-12-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2023-01-01 461735364 THE KEYSTONE SCIENCE SCHOOL INC KEYS 9704682098 1053 SODA RIDGE ROAD KEYSTONE CO 80435 GIOVANNA VOGE FINANCE DIRECTOR 9704682098 2024-05-03 1 GIOVANNA VOGE 999009999 1 KYLE FRITCH CPA P01313374 9702238825 2024-05-02 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KIM KREBS 1053 SODA RIDGE ROAD KEYSTONE CO 80435 3699467 0 X WWW.KEYSTONESCIENCESCHOOL.ORG X 2013 CO INSPIRE CURIOSITY & CRITICAL THINKING THROUGH THE LENS OF SCIENCE TO STRENGTHEN COMMUNITIES. 10 10 126 62 0 0 1353114 769931 2373717 2825121 6601 44643 -14557 13149 3718875 3652844 57320 57755 0 0 2458386 2676540 0 0 187262 1285900 1645925 3801606 4380220 -82731 -727376 8403183 7309954 859681 455175 7543502 6854779 X WITH THE OUTDOORS AS BACKDROP FOR LEARNING, KEYSTONE SCIENCE SCHOOL INSPIRES CURIOSITY AND CRITICAL THINKING THROUGH THE LENS OF SCIENCE TO CHANGE LIVES AND STRENGTHEN COMMUNITIES. 0 0 1537267 34601 1683555 SUMMER CAMP PROGRAMS OFFER A RANGE OF SUMMER EXPERIENCES FULL OF SCIENCE EXPLORATION, COLORADO ADVENTURE, AND TRADITIONAL CAMP-STYLE FUN. WHETHER PARTICIPATING IN DAY CAMP, OVERNIGHT CAMP, OR TEEN LEADERSHIP PROGRAMS, CAMPERS EVOLVE FROM CURIOUS LEARNERS TO CONFIDENT LEADERS. A ROBUST SCHOLARSHIP PROGRAM, SUPPORTED BY OUR GENEROUS DONORS, ENSURES THAT FINANCES ARE NOT A BARRIER TO CHILDREN'S PARTICIPATION. KSS SUPPORTS LOCAL WORKING FAMILIES BY PROVIDING DAY CAMP OPTIONS FOR K-8 CHILDREN DURING LOCAL SCHOOL BREAKS. SUMMIT DAY CAMP AND PATHFINDERS PROGRAMS, PROVIDE SLIDING-FEE SCALE DISCOUNTS FOR ALL SUMMIT SCHOOL DISTRICT (SSD) STUDENTS EXCLUSIVELY. LIKE ALL THE KSS PROGRAMS, SSD STUDENTS IN THESE PROGRAMS ARE IMMERSED IN HIGH-QUALITY OUTDOOR EDUCATION, STEM LESSONS, SOCIAL EMOTIONAL LEARNING LESSONS, AND READING TO SUPPORT REDUCTION OF SUMMER LEARNING LOSS.IN 2023, 1,641 YOUTH ATTENDED CAMP IN OVER 2,600 ENROLLMENTS OVER THE SUMMER. NEARLY 800 OF THOSE ENROLLMENTS WERE PROVIDED AT A DISCOUNTED RATE FOR SSD FAMILIES. 989885 7485 654709 OUR OUTDOOR EDUCATION PROGRAM BRINGS SCIENCE AND OUTDOOR LEADERSHIP TO LIFE THROUGH INFORMAL INVESTIGATION AND HANDS-ON RESEARCH PROJECTS. WE WORK WITH K-12 SCHOOLS, COMMUNITY GROUPS, AND RETREAT GROUPS UTILIZING A NON-BIASED, INTERDISCIPLINARY APPROACH. WHETHER GROUPS COME FOR A 3-DAY, 2-NIGHT RESIDENTIAL EXPERIENCE OR TAKE ADVANTAGE OF A CUSTOMIZED DAY PROGRAM, EACH PARTICIPANT HAS THE OPPORTUNITY TO LEARN IN THE NATURAL WORLD, DRIVING HOME THE SCIENTIFIC PRINCIPLES WE TEACH.KSS ALSO PROVIDES GIRLS IN STEM, H2O OUTDOORS, BEYOND THE CLASSROOM AND 3RD GRADE MOUNTAIN ECOLOGY PROGRAMS DURING THE SCHOOL YEAR. EACH OF THESE PROGRAMS PROVIDED MORE IN-DEPTH SCIENCE AND ADVENTURE PROGRAMS FOCUSED ON KEY SCIENTIFIC AREAS. IN 2023, 2,441 STUDENTS ATTENDED ONE OF THE ABOVE SCHOOL YEAR PROGRAMS. 377846 15669 503796 ADVENTURE ACTIVITIES GIVE SCHOOL GROUPS AND SUMMER CAMPERS THE OPPORTUNITY TO DEVELOP LEADERSHIP SKILLS AND LEARN ABOUT THE NATURAL WORLD AROUND THEM THROUGH CAMPING-BASED EXPLORATION. UTILIZING OUR EXTENSIVE SCIENCE CURRICULUM, PARTICIPANTS GET A FIRST-HAND LOOK AT THE UNIQUE GEOLOGY, ECOLOGY, WEATHER, AND WATERSHEDS OF THE MOUNTAIN REGION AND ARE INSPIRED TO CHALLENGE THEMSELVES AND BUILD ADVANCED OUTDOOR SKILLS AMONG THEIR PEERS. IN 2023, MORE THAN 278 YOUTHS ATTENDED ADVENTURE PROGRAMS. 2904998 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 126 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CO X GIOVANNA VOGE 9705135845 1053 SODA RIDGE ROAD KEYSTONE CO 80435 HOWARD CARVER CHAIRMAN 5.00 X X 0 0 0 ED CASIAS VICE CHAIR 3.00 X X 0 0 0 TIM CRANE TREASURER 3.00 X X 0 0 0 ROBERT MATHES SECRETARY 3.00 X X 0 0 0 LINSEY HEMPEL BOARD MEMBER 1.00 X 0 0 0 GERI GASPERUT BOARD MEMBER 1.00 X 0 0 0 RICHARD SEXTON BOARD MEMBER 1.00 X 0 0 0 KAMRIN HELLAND BOARD MEMBER 1.00 X 0 0 0 PAUL WELLER BOARD MEMBER 5.00 X 0 0 0 YANITZA RIVERA-GARNIER BOARD MEMBER 1.00 X 0 0 0 DAVID MILLER-INTERIM EXECUTIVE DIRECTOR (JAN-JUNE) 45.00 X 75810 0 17869 SCOTT SHIREY FINANCE DIRECTOR (SEPT-DEC) 45.00 X 97145 0 0 KYLE SPENCER FINANCE DIRECTOR (JAN-SEPT) 45.00 X 71762 0 4457 KIMBERLE KREBS CEO (APRIL-DEC) 45.00 X 163918 0 10035 408635 0 32361 1 0 1 0 0 86107 683824 26849 769931 PROGRAM REVENUE 721214 2813345 2813345 RENTAL REVENUE 721214 7391 7391 4385 4385 2825121 44643 44643 23059 86107 26849 -3790 -3790 36713 19774 16939 16939 3652844 2842060 0 40853 57755 57755 441774 109262 263776 68736 1868714 1437928 364797 65989 23123 14263 8860 114425 78455 30612 5358 228504 160949 55027 12528 114579 114579 275893 172187 94019 9687 92978 86877 4633 1468 13431 3459 7330 2642 108129 10888 82478 14763 213938 182187 30000 1751 59347 58723 619 5 268838 101506 167332 63778 37642 24288 1848 PARTICIPANT ACTIVITIES, 327454 323529 3075 850 EMPLOYEE TRAINING, RECR 104465 68798 34030 1637 3095 590 2505 4380220 2904998 1287960 187262 2685798 1582324 2000 238543 38017 4024 26456 20802 52434 51110 6334980 1298138 5255750 5036842 342728 376309 8403183 7309954 182617 168392 677064 286783 859681 455175 X 6608110 5886237 935392 968542 7543502 6854779 8403183 7309954 X -727376 38653 X 1 X 0 1 0 X 1372617 1380467 1430992 1353114 769931 6307121 1960569 390933 1257108 2401696 2861834 8872140 3333186 1771400 2688100 3754810 3631765 15179261 392684 370211 299805 221534 336013 1620247 0 392684 370211 299805 221534 336013 1620247 13559014 7075 6060 6606 6601 44643 70985 7075 6060 6606 6601 44643 70985 7237 7237 3340261 1777460 2701943 3761411 3676408 15257483 0.88870 0.88460 0.00470 0.00200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1747398 1747398 3972894 991276 2981618 332734 193668 139066 281954 113194 168760 5036842 BENEFICIAL INTEREST IN ASSETS HELD BY SUMMIT FOUNDATION 285741 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 88228 RIGHT OF USE ASSET - LEASE 2340 376309 X 3705287 71545 -19102 52443 3652844 0 3652844 4394010 71545 71545 4322465 57755 57755 4380220 PART X, LINE 2: THE KEYSTONE SCIENCE SCHOOL (KSS) IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. KSS IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, KSS IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO OUR EXEMPT PURPOSE. KSS HAD NO UNRELATED BUSINESS TAXABLE INCOME DURING THE YEAR, AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP GRANTS NETTED WITH INCOME ON AUDITED FINANCIALS -57,755. CHANGE IN VALUE OF BENEFICIAL INTEREST 38,653. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP GRANTS NETTED WITH INCOME ON AUDITED FINANCIALS 57,755. SIPPING FOR SCIENCE 84842 76467 8375 12934 869 FIESTA - ONLINE AUCTION 24324 9640 14684 11449 1597 109166 86107 23059 11449 12934 2466 26849 -3790 1 CAMP SCHOLARSHIPS 79 34601 ADVENTURE SCHOLARSHIPS 36 15669 OUTDOOR EDUCATION SCHOLARSHIPS (OTHER) 4 7182 GIRLS IN STEM 2 303 PART I, LINE 2: KEYSTONE SCIENCE SCHOOL (KSS) OFFERS FINANCIAL AID THROUGH SCHOLARSHIPS TO ENSURE THAT AS MANY CHILDREN AS POSSIBLE HAVE THE OPPORTUNITY TO PARTICIPATE IN EXPERIENTIAL SCIENCE EDUCATION. SCHOOL SCHOLARSHIPS ARE AVAILABLE FOR CLASSROOMS TO TAKE PART IN A THREE-DAY, TWO-NIGHT OUTDOOR EDUCATION EXPERIENCE. SCHOOLS ARE REQUIRED TO SUBMIT AN APPLICATION DETAILING THEIR ECONOMIC AND ACADEMIC NEEDS, INCLUDING THEIR FREE AND REDUCED LUNCH ELIGIBILITY. APPLICATIONS ARE REVIEWED BY THE KSS STAFF AND AWARDS ARE MADE BASED ON THE AVAILABILITY OF FUNDING, THE ECONOMIC NEEDS OF THE SCHOOL AND THEIR STUDENTS, AND THE EDUCATIONAL IMPACT MADE POSSIBLE BY THE FINANCIAL AID. CAMP SCHOLARSHIPS ARE AVAILABLE FOR INDIVIDUAL FAMILIES TO ENROLL THEIR CHILDREN IN SUMMER CAMP PROGRAMS THROUGH A REQUIRED APPLICATION THAT DETAILS THE FAMILY'S FINANCIAL CIRCUMSTANCES AND REASONS WHY THE CHILDREN WANT TO PARTICIPATE IN CAMP. APPLICATIONS ARE REVIEWED BY A VOLUNTEER COMMITTEE (INDEPENDENT OF STAFF) AND AWARDS ARE MADE BASED ON THE AVAILABILITY OF FUNDING, THE ECONOMIC NEEDS OF THE FAMILY, AND THE IMPACT THAT PARTICIPATION COULD HAVE ON THE CHILDREN. SCHOLARSHIPS ARE ALSO GIVEN TO FAMILIES WITH DEMONSTRATED FINANCIAL NEED THROUGH AN APPLICATION TO ATTEND THE GIRLS IN STEM PROGRAM WHICH TEACHES GIRLS ABOUT CAREERS IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH. X 0 0 X 0 0 0 0 0 0 0 1 0 KIMBERLE KREBS CEO (APRIL-DEC) 119077 0 44841 0 0 0 4990 0 5344 0 174252 0 0 0 PART I, LINE 1A UPON HIRE, CEO KIM KREBS RECEIVED A $15,000 NET PAYMENT FOR MOVING EXPENSES THAT WAS GROSSED UP TO PAY THE TAXES. THIS WAS INCLUDED AS TAXABLE INCOME ON THE W2 AND IS REPORTED AS A BONUS PAYMENT ON PART VII. PART I, LINE 1B BOARD CHAIR HOWARD CARVER LED THE HIRING COMMITTEE WITH PARTICIPATION FROM THE HR AND EQUITY DIRECTOR AND OTHER MEMBERS OF THE BOARD. THIS COMPENSATION WAS DECIDED IN HIRING NEGOTIATIONS WITH THE CANDIDATE AT THAT TIME, AFTER CONSULTATION WITH AND INPUT FROM THE NATIONAL RECRUITING FIRM WHO ASSISTED THE COMMITTEE WITH THE SEARCH. PART I, LINE 7 UPON HIRE, CEO KIM KREBS RECEIVED A NET PAYMENT FOR A HIRING BONUS AND MOVING EXPENSES THAT WERE GROSSED UP TO PAY THE TAXES. THIS WAS INCLUDED AS TAXABLE INCOME ON THE W2 AND IS REPORTED AS A BONUS PAYMENT ON PART VII. X 2 20000 COST OR SELLING PRICE X EVENT AUCTION ITEMS 18 6849 COST OR SELLING PRIC 0 0 0 1 PART I, COLUMN (B): THE VALUE REPORTED IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: MEMBERS OF THE ORGANIZATION'S DEVELOPMENT COMMITTEE (COMPRISED OF DIRECTORS, EMPLOYEES AND NON-EMPLOYEE VOLUNTEERS) ASSIST WITH SOLICITING IN-KIND DONATIONS. SCHEDULE M, LINE 31: THE ORGANIZATION'S GIFT ACCEPTANCE POLICY SUGGESTS BUT DOES NOT REQUIRE REVIEW OF NONSTANDARD CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION'S BOARD HAS AN EXECUTIVE COMMITTEE COMPRISED OF THE OFFICERS OF THE BOARD (INCLUDING THE CHAIR, TREASURER, SECRETARY, AND ANY OTHER DISCRETIONARY OFFICERS ELECTED BY THE BOARD), THE EXECUTIVE DIRECTOR (WITHOUT VOTE), AND ANY OTHER BOARD MEMBERS THAT THE BOARD SELECTS. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD IN ANY INSTANCE EXCEPT THOSE SPECIFICALLY EXCLUDED BY THE COLORADO NONPROFIT CORPORATION ACT. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETE FORM 990 IS REVIEWED AND APPROVED BY THE ORGANIZATION'S FINANCE AND AUDIT COMMITTEE. THE FULL BOARD OF DIRECTORS IS PROVIDED A REDACTED COPY, WHICH OMITS DONOR NAMES FROM SCHEDULES A AND B, AND DIRECTOR COMPENSATION DATA FROM FORM 990, PART VII. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS MUST DISCLOSE THE EXISTENCE OF ANY POTENTIAL CONFLICTS OF INTEREST UPON HIRING OR ELECTION. THE GOVERNING BOARD OR THE COMMITTEE IN QUESTION SHALL REVIEW THE POTENTIAL CONFLICT TO DETERMINE WHETHER A CONFLICT EXISTS, AND IF IT DOES, THE REMAINING (DISINTERESTED) MEMBERS SHALL MAKE A DETERMINATION AS TO WHETHER THE AFFECTED ARRANGEMENTS ARE FAIR, REASONABLE, AND IN THE BEST INTERESTS OF THE ORGANIZATION. ALL DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS MUST ANNUALLY RECERTIFY THAT NO POTENTIAL CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS WITH STAFF INPUT. ALL OTHER EMPLOYEE COMPENSATION IS REVIEWED BY THE EXECUTIVE DIRECTOR. SALARIES ARE BENCHMARKED AGAINST COMPARABLE DATA AVAILABLE FROM THE COLORADO NONPROFIT ASSOCIATION'S SALARY SURVEY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY SUMMIT FOUNDATION 38,653.