2024-05-14T21:28:26-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 840402510 THE COLORADO COLLEGE COLO 7193896693 14 E CACHE LA POUDRE COLORADO SPRINGS CO 80903 LORIN SEAGER VP FOR FINANCE, CFO 7193896693 2024-04-16 1 LORIN SEAGER XXX-XX-XXXX 1 SARAH HINTZ P00492291 3037795710 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LORIN SEAGER 14 E CACHE LA POUDRE COLORADO SPRINGS CO 80903 436062054 0 X WWW.COLORADOCOLLEGE.EDU X 1874 CO TO TRANSFORM OUR STUDENTS BY PROVIDING THE FINEST LIBERAL ARTS EDUCATION AVAILABLE, TAUGHT THROUGH THE ACADEMICALLY RIGOROUS, IMMERSIVE, AND FLEXIBLE BLOCK PLAN. 36 34 2458 460 1971614 0 42907761 20035634 170022016 179080809 88224997 61342954 3083358 2843849 304238132 263303246 55796797 57048543 0 0 88102598 89756117 16650 180165 6082660 78663215 85083149 222579260 232067974 81658872 31235272 1346394475 1399096878 214892332 201941980 1131502143 1197154898 X AT COLORADO COLLEGE OUR GOAL IS TO PROVIDE THE FINEST LIBERAL ARTS EDUCATION IN THE COUNTRY. DRAWING UPON THE ADVENTUROUS SPIRIT OF THE ROCKY MOUNTAIN WEST, WE CHALLENGE STUDENTS, ONE COURSE AT A TIME, TO DEVELOP THOSE HABITS OF INTELLECT AND IMAGINATION THAT WILL PREPARE THEM FOR LEARNING AND LEADERSHIP THROUGHOUT THEIR LIVES. COLORADO COLLEGE SUCCEEDS IN ITS MISSION OF EDUCATING FOR OUR TIME WHEN IT GRADUATES WOMEN AND MEN WITH MENTAL AGILITY AND THE SKILLS OF CRITICAL JUDGMENT, PERSONS WHO HAVE LEARNED HOW TO LEARN.TAKING ADVANTAGE OF SMALL CLASSES AND THE UNIQUE LEARNING OPPORTUNITIES OF THE BLOCK PLAN, COLORADO COLLEGE PROVIDES A VARIETY OF STIMULATING ENVIRONMENTS FOR INTELLECTUAL DEVELOPMENT, CREATIVE EXPRESSION, AND PERSONAL GROWTH. IN THE STUDIO AND ON THE STAGE, IN CLASSROOM AND LIBRARY AND LABORATORY, IN RESIDENCE HALLS AND ON PLAYING FIELDS, IN THE LOCAL COMMUNITY AND IN FOREIGN COUNTRIES, THE COLLEGE CONFRONTS STUDENTS WITH UNFAMILIAR PERSPECTIVES AND NEW POSSIBILITIES OF 0 0 209454920 57048543 179683123 TO PROVIDE UNDERGRADUATE AND MASTER-OF-ARTS IN TEACHING DEGREE PROGRAMS TO APPROXIMATELY 2,100 STUDENTS. 209454920 1 1 0 1 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 0 1 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 0 0 1 3780 0 1 2458 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 36 34 0 1 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO FL MD OR AK IL KY LA MA MI NV NH NY ND OH OK PA SC WA WI AL AR CA CT DC GA HI KS ME MO MS NJ NM NC RI TN UT VA WV MN X X LORIN SEAGER 7193896693 14 E CACHE LA POUDRE ST COLORADO SPRINGS CO 80903 SONG RICHARDSON PRESIDENT 40.00 X X 562061 0 123070 JEFF KELLER CHAIR 1.00 X X 0 0 0 RYAN HAYGOOD VICE CHAIR 1.00 X X 0 0 0 HEATHER CARROLL SECRETARY 1.00 X X 0 0 0 SUE ALLON TRUSTEE 1.00 X 0 0 0 ED BOWDITCH TRUSTEE 1.00 X 0 0 0 SAM BRONFMAN TRUSTEE 1.00 X 0 0 0 SUSAN BURGHART PAST CHAIR 1.00 X 0 0 0 LILLY CHEN TRUSTEE 1.00 X 0 0 0 CAROLYN CULLEN TRUSTEE 1.00 X 0 0 0 JEROME DEHERRERA TRUSTEE 1.00 X 0 0 0 ERIC DURAN TRUSTEE 1.00 X 0 0 0 FRIEDA EKOTTO TRUSTEE 1.00 X 0 0 0 JOE ELLIS TRUSTEE 1.00 X 0 0 0 JANE FRANKE TRUSTEE 1.00 X 0 0 0 LISA HASTINGS TRUSTEE 1.00 X 0 0 0 JENA HAUSMANN TRUSTEE 1.00 X 0 0 0 JEN HOGLIN TRUSTEE 1.00 X 0 0 0 AMY LOUIS TRUSTEE 1.00 X 0 0 0 TAFARI LUMUMBA TRUSTEE 1.00 X 0 0 0 LIZA MALOTT POHLE TRUSTEE 1.00 X 0 0 0 MANUEL MARTINEZ TRUSTEE 1.00 X 0 0 0 SO YONG PARK TRUSTEE 1.00 X 0 0 0 SONG RICHARDSON TRUSTEE 1.00 X 0 0 0 BOB ROSS TRUSTEE 1.00 X 0 0 0 KYLE SAMUEL TRUSTEE 1.00 X 0 0 0 MIKE SLADE TRUSTEE 1.00 X 0 0 0 ANDY STENOVEC TRUSTEE 1.00 X 0 0 0 BRIAN THOMSON TRUSTEE 1.00 X 0 0 0 JOHN TROUBH TRUSTEE 1.00 X 0 0 0 THAYER TUTT JR TRUSTEE 1.00 X 0 0 0 LAUREN WATEL TRUSTEE 1.00 X 0 0 0 CHESTER WHITE TRUSTEE 1.00 X 0 0 0 ALAN WOO TRUSTEE 1.00 X 0 0 0 ROBERT MOORE SR VP FIN/ADMIN 40.00 X 647005 0 32364 MICHAEL EDMONDS SR VICE PRESIDENT 40.00 X 561471 0 43160 MARK HATCH VP FOR ENROLLMENT MANAGEMENT 40.00 X 393078 0 53281 MARY ANN SCHWARTZ VP FOR ADVANCEMENT 40.00 X 405816 0 47472 EMILY CHAN VP & DEAN OF FACULTY 40.00 X 254556 0 42485 ROCHELLE DICKEY DEAN OF STUDENTS 40.00 X 204152 0 34752 PEDRO DE ARAUJO VP & DEAN OF COLLEGE 40.00 X 252387 0 50541 MANYA WHITAKER EXEC VP & CHIEF OF STAFF 40.00 X 258696 0 26270 LESLEY IRVINE VP & DIRECTOR OF ATHLETICS 40.00 X 230454 0 46558 BARBARA WILSON ASSOC. VP FOR ADMIN. SERVICES 40.00 X 236405 0 33566 LORIN SEAGER ASSOC. VP FOR FINANCE 40.00 X 191795 0 39699 KRIS MAYOTTE HEAD HOCKEY COACH 40.00 X 325705 0 53974 TIMOTHY FULLER PROFESSOR 40.00 X 216633 0 31443 MICHAEL GRACE PROFESSOR 40.00 X 202028 0 29397 OWEN CRAMER PROFESSOR 40.00 X 198040 0 29200 JOHN RIKER PROFESSOR 40.00 X 182778 0 30009 CLAIRE GARCIA FORMER DEAN OF FACULTY 40.00 X 217293 0 31057 5540353 0 778298 161 1 1 0 BON APPETIT MANAGEMENT COMPANY SEATTLE UNIVERSITY SEATTLE WA 98112 FOOD SERVICE 9045335 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 CUSTODIAL SERVICES 4049584 NUNN CONSTRUCTION 925 ELDTON DR COLORADO SPRINGS CO 80907 CONSTRUCTION SERVICES 2022814 DIS DEPT SH 19918 PALENTINE IL 60055 STUDY ABROAD SERVICES 1328560 WORLD LEARNING PO BOX 676 BRATTLEBORO VT 05302 STUDY ABROAD SERVICES 725662 86 1693602 18342032 682923 20035634 TUITION & FEES 611310 151950865 151950865 AUXILIARY ENTERPRISES 721310 22970225 22970225 ATHLETIC REVENUE 711210 1876248 1876248 HEALTH SERVICES/FEES/INSURANCE 624100 1095413 1095413 TICKET SALES 713990 908059 908059 279999 279999 179080809 49585038 156670 49428368 783265 0 783265 783265 783265 184516724 172752448 6360 11764276 -6360 11757916 11757916 ROBSON ARENA 711210 832797 832797 OTHER REVENUE 611710 610911 602314 8597 CHILDCARE CENTER 624410 571997 190285 381712 44879 44879 2060584 263303246 179683123 1971614 61612875 10161 10161 57038382 57038382 4987426 1394871 2444349 1148206 64029223 57760964 4027351 2240908 5104099 4581716 296673 225710 10664729 9604706 698741 361282 4970640 4280925 453674 236041 313711 8195 295048 10468 261427 261427 59790 59790 180165 180165 2509567 2509567 18623990 16763884 1357338 502768 645212 536600 36434 72178 7857928 7617314 34894 205720 1155455 1106747 41536 7172 2747343 2209006 169521 368816 4317612 4278476 36823 2313 8124528 7812532 143372 168624 1421962 787208 469168 165586 6293350 5972780 320570 11628036 11628036 3263413 1647694 1615719 FOOD SERVICE 7080041 7006551 73411 79 REPAIRS & MAINTENANCE 2283537 2148345 130390 4802 OFFICIAL FUNCTIONS 2047349 1607379 309794 130176 MISCELLANEOUS 1409427 1177625 216004 15798 3039471 2474823 528800 35848 232067974 209454920 16530394 6082660 12690998 20813461 53678235 55560770 22731705 17795909 2185628 1811185 135000 135000 715825 760483 3743415 4497332 520297143 176133159 355101806 344163984 257023125 358702596 636976841 593774938 1163052 820610 248845 260610 1346394475 1399096878 13460215 11480309 713697 360956 2719962 3389376 66205965 55052545 6159469 7101148 386182 967401 109613228 109649834 15633614 13940411 214892332 201941980 X 367372646 386914448 764129497 810240450 1131502143 1197154898 1346394475 1399096878 X 31235272 32275656 2141827 X X 0 1 X 1 1 1 X 19095879 66547983 27530714 42907761 20035634 176117971 19095879 66547983 27530714 42907761 20035634 176117971 176117971 39410878 27299744 24242096 44210459 49428368 184591545 3914636 3035270 1849565 1846043 1028905 11674419 372383935 780540537 0.47290 0.51340 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CHILDCARE CENTER - 2018 AMOUNT: $ 540,081. 2019 AMOUNT: $ 247,585. 2020 AMOUNT: $ 114,086. 2021 AMOUNT: $ 346,266. 2022 AMOUNT: $ 381,712. OTHER REVENUE - 2018 AMOUNT: $ 3,374,555. 2019 AMOUNT: $ 2,681,177. 2020 AMOUNT: $ 1,735,479. 2021 AMOUNT: $ 1,499,777. 2022 AMOUNT: $ 602,314. INSURANCE PROCEEDS - 2019 AMOUNT: $ 106,508. 2022 AMOUNT: $ 44,879. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 1 59790 0 0 59790 0 PART II-B, LINE 1: COLORADO COLLEGE IS ONE OF THREE MEMBERS OF INDEPENDENT HIGHER EDUCATION OF COLORADO. THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO REPRESENT THE VIEWS OF THE PRIVATE HIGHER EDUCATION SECTOR AT THE STATE CAPITOL AND AT THE COLORADO COMMISSION ON HIGHER EDUCATION. X X X X 0 0 1 X 826459899 6351199 87882324 11432995 29047663 880212764 918235443 16266636 -69448760 15892542 22700878 826459899 779516947 8383493 203469373 34800829 38333541 918235443 771923962 15774040 30219897 12585511 24162903 1652538 779516947 735920222 4016681 65580670 12160701 21432910 771923962 0.17020 0.24080 0.58900 1 0 11907618 11907618 444042285 144176069 299866216 27883249 18759990 9123259 36463991 13197100 23266891 344163984 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 38958425 F PRIVATE CAPITAL INVESTMENTS 213871166 F ALTERNATIVE INVESTMENTS 340945347 F 593774938 DEPOSITS 37588 ANNUITIES PAYABLE 1134051 OTHER LIFE INCOME FUNDS 2886842 ASSET RETIREMENT OBLIGATION 9377459 OTHER POST RETIREMENT BENEFIT PLAN PAYABLE 504471 13940411 X 238179140 32275656 2148187 34423843 203755297 2509567 57038382 59547949 263303246 172526385 6360 6360 172520025 2509567 57038382 59547949 232067974 PART III, LINE 4: COLLECTIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED BECAUSE THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS AND AS NET ASSETS RELEASED FROM RESTRICTION IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF AND INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE COLLEGE MAINTAINS AN ART COLLECTION FOR STUDENT RESEARCH AND STUDY, A COLLEGE ARCHIVE OF INSTITUTIONALLY SIGNIFICANT TREASURES, AND LIBRARY COLLECTIONS TO ENHANCE THE INSTITUTIONAL CATALOG. THE FINE ARTS CENTER'S MUSEUM INCLUDES A PERMANENT COLLECTION OF OVER 20,000 OBJECTS THAT SHOWCASE THE HISTORY AND CULTURES OF THE SOUTHWEST AND AMERICAS. THE COLLECTION CONTAINS WORKS OF ART FROM NATIVE AMERICAN, HISPANIC AND SPANISH COLONIAL PERIODS AS WELL AS 20TH CENTURY AMERICAN ART, ALL USED TO ENHANCE CLASSROOM AND COMMUNITY EXPERIENCES. PART IV, LINE 2B: THE COLLEGE HOLDS VARIOUS FUNDS IN A FIDUCIARY CAPACITY FOR ORGANIZATIONS OF THE COLLEGE, SUCH AS CLASSES AND CLUBS. THESE ORGANIZATIONS RAISE FUNDS IN THEIR OWN CAPACITIES AND EXPEND THE FUNDS ON THEIR ORGANIZATION'S BEHALF. THE REVENUES AND EXPENSES OF THESE ORGANIZATIONS ARE NOT INCLUDED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART V, LINE 4: COLORADO COLLEGE'S ENDOWMENT IS ADMINISTERED IN A MANNER CONSISTENT WITH DONOR RESTRICTIONS AND WITH THE GOAL OF MEETING THE EDUCATIONAL MISSION OF TODAY AS WELL AS IN PERPETUITY. THE COLLEGE HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING FOR CURRENT PROGRAMS AND OPERATIONS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER. PART X, LINE 2: THE COLLEGE QUALIFIES AS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE. THE COLLEGE IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 501(C)(3)OF INTERNAL REVENUE CODE. THE COLLEGE HAS ADOPTED THE REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE COLLEGE EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 2,141,827. LOSS ON SALE OF EQUIPMENT NETTED AGAINST REVENUE 6,360. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECLASSIFIED FROM REVENUE TO EXPENSE 57,038,382. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT NETTED AGAINST REVENUE 6,360. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECLASSIFIED FROM REVENUE TO EXPENSE 57,038,382. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NON-DISCRIMINATION POLICY IS PUBLISHED AT THE BOTTOM OF THE COLLEGE'S MAIN WEBPAGE IN COMPLIANCE WITH REQUIREMENTS. SCHEDULE E, PART I, LINE 6 COLORADO COLLEGE RECEIVES GOVERNMENT FUNDING FOR FINANCIAL AID FOR THEIR STUDENTS. IN ADDITION THE COLLEGE RECEIVES FEDERAL AND STATE FUNDING FOR RESEARCH IN THE FORM OF GRANTS. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 1105332 NORTH AMERICA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 27270 SOUTH AMERICA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 196307 SOUTH ASIA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 66903 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 231166 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 57978 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 1978 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 399494499 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 14762127 NORTH AMERICA 0 0 INVESTMENTS 5938573 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS - EXPENSES 6416113 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS - EXPENSES 177541 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 INVESTMENTS - EXPENSES 50478 0 0 0 0 0 0 401181433 27344832 428526265 1 0 1 1 1 0 PART I, LINE 2: THE COLLEGE AWARDED NO GRANT FUNDS OUTSIDE OF THE U.S. IN THE CURRENT REPORTING PERIOD. PART I, LINE 3: THE COLLEGE USES THE ACCRUAL METHOD TO REPORT EXPENDITURES ON SCHEDULE F. PART III ACCOUNTING METHOD: X X X X X X X 1 WASHBURN & MCGOLDRICK 24 NORTH BRYN MAWR AVE 252 BRYN MAWR PA 19010 CONSULTING SERVICES FOR FUNDRAISING 0 0 7500 0 RUFFALO NOEL LEVITZ (RNL) 5249 NORTH PARK PLACE NE 1061 CEDAR RAPIDS IA 52402 CONSULTING SERVICES 0 0 172665 0 180165 AK AL AR CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV 1 FINANCIAL AID TO STUDENTS 1136 57038382 0 N/A N/A PART I, LINE 2: THE COLLEGE GRANTS SCHOLARSHIPS TO STUDENTS ENROLLED IN THE COLLEGE'S DEGREE-GRANTING PROGRAM. THE COLLEGE DETERMINES STUDENT ELIGIBILITY BASED UPON THE STUDENT'S NEED. SOME SCHOLARSHIPS OR GRANTS ARE AWARDED BASED UPON ACADEMIC ACHIEVEMENT. THE COLLEGE OFFICE OF FINANCIAL AID ACCUMULATES ALL REQUIRED INFORMATION FROM THE STUDENTS TO DETERMINE SCHOLARSHIP ELIGIBILITY. THE OFFICE AWARDS SCHOLARSHIPS BASED UPON CRITERIA ESTABLISHED BY THE COLLEGE. X X X 1 1 X X 0 1 0 0 0 0 0 1 0 SONG RICHARDSON PRESIDENT 511531 0 0 0 50530 0 30500 0 92570 0 685131 0 0 0 ROBERT MOORE SR VP FIN/ADMIN 382392 0 5000 0 259613 0 30500 0 1864 0 679369 0 237653 0 MICHAEL EDMONDS SR VICE PRESIDENT 388968 0 3000 0 169503 0 30500 0 12660 0 604631 0 141223 0 MARY ANN SCHWARTZ VP FOR ADVANCEMENT 374189 0 4000 0 27627 0 30500 0 16972 0 453288 0 0 0 MARK HATCH VP FOR ENROLLMENT MANAGEMENT 224872 0 5000 0 163206 0 25353 0 27928 0 446359 0 140685 0 KRIS MAYOTTE HEAD HOCKEY COACH 301999 0 1000 0 22706 0 30500 0 23474 0 379679 0 0 0 PEDRO DE ARAUJO VP & DEAN OF COLLEGE 246571 0 5000 0 816 0 25250 0 25291 0 302928 0 0 0 EMILY CHAN VP & DEAN OF FACULTY 239240 0 2500 0 12816 0 25250 0 17235 0 297041 0 0 0 MANYA WHITAKER EXEC VP & CHIEF OF STAFF 248964 0 2500 0 7232 0 16913 0 9357 0 284966 0 0 0 LESLEY IRVINE VP & DIRECTOR OF ATHLETICS 213954 0 5000 0 11500 0 21634 0 24924 0 277012 0 0 0 BARBARA WILSON ASSOC. VP FOR ADMIN. SERVICES 183962 0 5000 0 47443 0 22967 0 10599 0 269971 0 0 0 CLAIRE GARCIA FORMER DEAN OF FACULTY 216592 0 0 0 701 0 21497 0 9560 0 248350 0 0 0 TIMOTHY FULLER PROFESSOR 209944 0 0 0 6689 0 21337 0 10106 0 248076 0 0 0 ROCHELLE DICKEY DEAN OF STUDENTS 189780 0 3000 0 11372 0 20200 0 14552 0 238904 0 0 0 LORIN SEAGER ASSOC. VP FOR FINANCE 178489 0 5000 0 8306 0 19210 0 20489 0 231494 0 0 0 MICHAEL GRACE PROFESSOR 201386 0 0 0 642 0 19741 0 9656 0 231425 0 0 0 OWEN CRAMER PROFESSOR 197408 0 0 0 632 0 19878 0 9322 0 227240 0 0 0 JOHN RIKER PROFESSOR 182188 0 0 0 590 0 17953 0 12056 0 212787 0 0 0 PART I, LINE 1A THE PRESIDENT OF THE COLLEGE, IN ORDER TO FULFILL THEIR RESPONSIBILITIES, IS REQUIRED TO LIVE ON CAMPUS AND IS PROVIDED HOUSING. THE PRESIDENT IS ALSO PROVIDED JANITORIAL SERVICES. THEY ARE CONSIDERED TO BE ON CAMPUS FOR THE BENEFIT OF THE COLLEGE AND THE VALUE IS CONSIDERED NON-TAXABLE COMPENSATION. CLUB DUES: CLUB MEMBERSHIP IS PROVIDED TO CERTAIN MEMBERS OF SENIOR LEADERSHIP TO CULTIVATE AND MAINTAIN RELATIONSHIPS WITH BUSINESS AND INDIVIDUALS WHO ARE IN A POSITION TO ADVANCE THE COLLEGE. THE VALUE OF THE DUES IS CONSIDERED AS TAXABLE COMPENSATION FOR THESE INDIVIDUALS AND INCLUDED IN W-2. PART I, LINE 4B NAME: ROBERT MOORE, CURRENT YEAR PAYMENT AMOUNT: $237,653. PLAN DESCRIPTION: 457(F) NAME: MIKE EDMONDS, CURRENT YEAR PAYMENT AMOUNT: $141,223. PLAN DESCRIPTION: 457(F) NAME: MARK HATCH, CURRENT YEAR PAYMENT AMOUNT: $140,685. PLAN DESCRIPTION: 457(F) PART I, LINE 7 NONFIXED PAYMENTS CONSISTED OF BONUS PAYMENTS. A EL PASO COUNTY COLORADO 846000764 2015-04-30 16325000 REFUND SERIES 2010 - 2015B 0 0 0 B EL PASO COUNTY COLORADO 846000764 2019-10-09 20745000 CAPITAL IMPROVEMENTS & COST OF BONDS 0 0 0 C EL PASO COUNTY COLORADO 846000764 2020-12-17 15585000 REFUND SERIES 2010 - 2015A 0 0 0 A 11370000 16325000 164979 150843 16009178 2015 1 1 1 1 B 2520000 20745000 245000 20500000 2019 0 0 0 1 C 4530000 15585000 15585000 2021 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: EL PASO COUNTY, COLORADO DATE THE REBATE COMPUTATION WAS PERFORMED: 02/01/2020 66070 SCHOLARSHIPS / TUITION ASSISTANCE X 7 3153 FAIR MKT VALUE X 1242 FAIR MKT VALUE X 17680 FAIR MKT VALUE X 38 299433 FAIR MKT VALUE X 1 360000 FAIR MKT VALUE X 6 1415 FAIR MKT VALUE 2 0 1 1 PART I, COLUMN (B): COLUMN B INDICATED THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: COLORADO COLLEGE USES A THIRD PARTY TO ASSIST WITH THE PROCESS OF VEHICLE DONATIONS. FOR FISCAL YEAR 2023, NO VEHICLES WERE DONATED TO THE COLLEGE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, THE PAST CHAIR, THE VICE CHAIR, AND THE SECRETARY OF THE BOARD, PLUS THE CHAIRPERSON OF EACH OTHER STANDING COMMITTEE. THE EXECUTIVE COMMITTEE SHALL GOVERN THE COLLEGE DURING ANY PERIOD BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, BUT ONLY WHEN URGENT CIRCUMSTANCES REQUIRE PROMPT ACTION AND IT IS NOT FEASIBLE TO CONVENE A MEETING OF THE FULL BOARD BY ACCEPTABLE MEANS AS PROVIDED IN THESE BYLAWS. IT SHALL MEET ON CALL BY THE CHAIR OF THE BOARD OR BY THE PRESIDENT. SUBJECT TO SUCH FURTHER INSTRUCTIONS AND LIMITATION AS THE BOARD, FROM TIME TO TIME, MAY IMPOSE, THE EXECUTIVE COMMITTEE MAY EXERCISE ALL THE POWERS OF THE BOARD, EXCEPT THAT SUCH COMMITTEE SHALL NOT ELECT THE PRESIDENT OF THE COLLEGE OR REMOVE HIM OR HER FROM OFFICE; CHANGE THE FIXED POLICY OF THE BOARD; AMEND OR SUSPEND THE BYLAWS; APPROVE THE ANNUAL BUDGET; APPROVE THE ANNUAL AUDIT; SELL, MORTGAGE OR OTHERWISE HYPOTHECATE THE ASSETS OF THE COLLEGE EXCEPT IN THE NORMAL COURSE OF BUSINESS WHICH IS DEFINED AS: (I) IN ACCORDANCE WITH THE PREVIOUSLY APPROVED ANNUAL OPERATING BUDGET, (II) ANY CAPITAL PROJECTS WHICH HAVE BEEN AUTHORIZED AND APPROVED BY THE BOARD OR (III) WHICH HAVE VALUE OF $50,000.00 OR LESS); OR OVERRULE ANY ACTION OF THE BOARD WITHOUT THE EXPRESS APPROVAL OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL ALSO BE RESPONSIBLE FOR PERIODIC REVIEW OF THE PRESIDENT'S PERFORMANCE OF HIS OR HER RESPONSIBILITIES. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF SUCH BUSINESS AS THE EXECUTIVE COMMITTEE IS AUTHORIZED TO TRANSACT, AND THE VOTE OF A MAJORITY OF THE MEMBERS PRESENT SHALL BE THE ACT OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL KEEP AND MAINTAIN MINUTES OF ITS MEETINGS WHEN THE COMMITTEE TAKES ACTION ON BEHALF OF THE BOARD, SHOWING ALL SUCH ACTION TAKEN BY THE COMMITTEE AND SHALL PROVIDE COPIES OF ITS MINUTES TO EACH MEMBER OF THE BOARD PRIOR TO THE NEXT MEETING OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL ALSO PROVIDE A REPORT TO EACH MEMBER OF THE BOARD OF ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE AT SUCH A MEETING WITHIN FIVE BUSINESS DAYS AFTER SUCH MEETING AND PRESENT SUCH ACTIONS TO THE BOARD AT THE BOARD'S NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 3 PUBLIC BROADCASTING OF COLORADO (CPR) AND THE COLLEGE COLLABORATED OVER MANAGEMENT OF THE KRCC RADIO STATION. MANAGEMENT OVERSIGHT HAS BEEN DELEGATED TO CPR, AND THE BOARD AND COLLEGE SENIOR VP FOR FINANCE AND ADMINISTRATION ROBERT G. MOORE (WHO IS A MEMBER OF THE CPR BOARD) MEET REGULARLY TO DISCUSS RELEVANT MANAGEMENT TOPICS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE UPDATED TO MORE ACCURATELY REFLECT THE COLLEGE'S UPDATED GOVERNANCE STRUCTURE. FORM 990, PART VI, SECTION A, LINE 7A ALUMNI TRUSTEES ARE ELECTED BY ALUMNI AT LARGE AND APPROVED BY THE BOARD OF TRUSTEES FOR NON-RENEWABLE TERMS OF SIX YEARS FROM AMONG THOSE ALUMNI OF THE COLLEGE NOMINATED BY THE ALUMNI ASSOCIATION BOARD (AAB). THE PRESIDENT OF THE COLLEGE AND THE PRESIDENT OF THE AAB SERVE AS VOTING MEMBERS OF THE BOARD DURING THEIR TERMS IN OFFICE. THE IMMEDIATE PAST PRESIDENT OF THE AAB SERVES AS A VOTING MEMBER OF THE BOARD FOR A TERM OF TWO YEARS. IN THE CASE OF A VACANCY IN AN ALUMNI TRUSTEE POSITION, THE AAB MAY SELECT A SUCCESSOR FOR THE UNEXPIRED PORTION OF THE TERM OF THE ALUMNI TRUSTEE WHOSE POSITION IS VACANT, SUBJECT TO APPROVAL BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER, WITH A DETAIL REVIEW PERFORMED BY THE ASSOC VICE PRESIDENT FOR FINANCE AND THE SR VP OF FINANCE AND ADMINISTRATION. THE FORM 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE, WHO APPROVES THE DRAFT TO BE FILED WITH THE IRS. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FINAL FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD FOR COMMENT, BEFORE FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATE VICE PRESIDENT FOR INSTITUTIONAL PLANNING & EFFECTIVENESS IS CHARGED WITH PRIMARY RESPONSIBILITY FOR MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY, AND IS ASSISTED BY THE PRESIDENT, AND THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. THE CURRENT POLICY, ADOPTED BY THE BOARD OF TRUSTEES IN MAY OF 2013 AND AMENDED IN JANUARY 2021, REQUIRES THAT A DETAILED ANNUAL DISCLOSURE FORM BE SIGNED AND SUBMITTED BY ALL MEMBERS OF THE TRUSTEES, THE PRESIDENT, ALL OFFICERS OF THE COLLEGE, MEMBERS OF THE PRESIDENT'S CABINET (PERSONS REPORTING TO THE PRESIDENT), ALL PERSONS REPORTING TO A MEMBER OF THE PRESIDENT'S CABINET, AND ANY OTHER PERSON AT THE COLLEGE WHOSE RESPONSIBILITIES INCLUDE SIGNIFICANT PURCHASING DECISIONS OR THE SELECTION OF VENDORS AT COLORADO COLLEGE. ALL DISCLOSURES ARE REVIEWED BY THE AVP OF INSTITUTIONAL PLANNING & EFFECTIVENESS FOR MATERIALITY. ANY DISCLOSURE THAT RAISES A MATERIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH, IS REVIEWED BY THE AVP OF INSTITUTIONAL PLANNING & EFFECTIVENESS, AND/OR THE PRESIDENT, THE CHAIR OF THE BOARD, OR THE AUDIT COMMITTEE, DEPENDING ON THE ROLE OF THE PERSON INVOLVED AND THE NATURE OF THE POTENTIAL CONFLICT. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE PERSON IS REQUIRED TO RECUSE THEMSELVES FROM ANY DELIBERATIONS AND ANY DECISIONS REGARDING THE AFFECTED TRANSACTION. ALL DELIBERATIONS ARE DOCUMENTED WITHIN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICE OF HUMAN RESOURCES CONDUCTS AN ANNUAL REVIEW OF SALARY DATA BASED ON COMPARABLE POSITIONS IN THE MARKET, WITH SPECIAL EMPHASIS ON HIGHER EDUCATION AND PEER INSTITUTIONS. THIS DATA IS SHARED WITH THE BOARD OF TRUSTEES VIA THE SENIOR VP FOR FINANCE AND ADMINISTRATION. WHEN THE PRESIDENT WAS INITIALLY HIRED, THE BOARD OF TRUSTEES ENGAGED AN OUTSIDE CONSULTANT TO CONDUCT A SALARY REVIEW. ANNUALLY, AN E-MAIL IS SENT BY THE BOARD PRESIDENT TO THE SENIOR VICE PRESIDENT OF FINANCE & ADMINISTRATION WHO IMPLEMENTS THE AGREED UPON SALARY ADJUSTMENTS AND OR BONUS. THE LAST YEAR THIS PROCESS WAS PERFORMED WAS 2023. THE OFFICE OF HUMAN RESOURCES CONDUCTS AN ANNUAL REVIEW OF SALARY DATA OF COMPARABLE POSITIONS IN THE MARKET THAT INCLUDES ATTENTION ON HIGHER EDUCATION AND PEER INSTITUTIONS. THESE RESULTS ARE REVIEWED WITH CABINET MEMBERS TO ENSURE THE ACCURACY IN MARKET MATCHES AND THEN USED TO DEVELOP A RECOMMENDATION AND PRESENTED TO THE PRESIDENT OF THE COLLEGE AND THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION FOR APPROVAL. THE LAST YEAR THIS PROCESS WAS PERFORMED WAS 2023. FORM 990, PART VI, SECTION C, LINE 19 COLORADO COLLEGE MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR A VALID BUSINESS PURPOSE. OTHER GOVERNING DOCUMENTS ARE ALSO AVAILABLE ON THE COLLEGE'S WEBSITE. FORM 990, PART VI, LINE 13 COLORADO COLLEGE HAS A CODE OF ETHICAL CONDUCT AND CONFLICT OF INTEREST. CONTAINED WITHIN THAT POLICY IS INFORMATION ON REPORTING CONCERNS. ANYONE AWARE OF A VIOLATION OF THE COLLEGE'S CODE OF ETHICAL CONDUCT AND/OR CONFLICTS OF INTEREST SHOULD REPORT THE MATTER TO THE COLLEGE'S DIRECTOR OF EMPLOYEE RELATIONS FOR CONFIDENTIAL HANDLING. FOR REPORTERS WHO WANT TO REMAIN ANONYMOUS, THE COLLEGE PARTNERED WITH AN OUTSIDE PROVIDER TO DEVELOP SPEAK UP COLORADO COLLEGE, AN ANONYMOUS REPORTING PLATFORM. SPEAK UP COLORADO COLLEGE IS A 24-HOUR REPORTING SYSTEM WHERE USERS CAN ANONYMOUSLY SUBMIT CONCERNS OR ASK QUESTIONS. THE COLLEGE STRIVES TO PROVIDE A SECURE AND HEALTHY ATMOSPHERE FOR STUDENTS, STAFF, FACULTY, VENDORS, AND VISITORS ALIKE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 2,141,827. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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