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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
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        <PersonNm>NANCY STOKES</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFI</TitleTxt>
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        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>CO HEALTH FACILITIES AUTHORITY</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuedDt>2012-12-01</BondIssuedDt>
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        <PurposeDesc>REFINANCE OUTSTANDING DEBT</PurposeDesc>
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        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>CO HEALTH FACILITIES AUTHORITY REFINANCE OUTSTANDING DEBT</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>ADDITIONAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>CO HEALTH FACILITIES AUTHORITY SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: COLORADO BUSINESS BANK (F) DESCRIPTION OF PURPOSE: REFINANCING DEBT, PURCHASING EQUIPMENT, PAYING CERTAIN EXPENSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART V, LINE 2A - ROCKY MOUNTAIN HUMAN SERVICES (RMHS) ACTS AS A COMMON PAYMASTER AND ISSUES W-2S FOR EMPLOYEES WHO WORK FOR ALL OF ITS ENTITIES. THE NUMBER OF W-2S REPORTED ON FORM 990, PART V, LINE 2A, ONLY INCLUDE THE NUMBER OF EMPLOYEES WHO SPENT A PORTION OF THEIR TIME ON FOUNDATION ACTIVITIES DURING THE YEAR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION'S BOARD OF DIRECTORS REVIEW AND APPROVE THE ANNUAL FORM 990 BEFORE IT IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST QUESTIONNAIRES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKET STUDIES, PARTICULARLY THOSE PREPARED BY EMPLOYERS COUNCIL, ARE USED TO EVALUATE COMPENSATION LEVELS FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES. FURTHER, THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY INDEPENDENTLY OBTAINING COMPARABLE COMPENSATION INFORMATION FOR EXECUTIVES OF SIMILAR-SIZED ORGANIZATIONS. THIS INFORMATION IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR USE IN ESTABLISHING THE COMPENSATION LEVEL OF THE EXECUTIVE DIRECTOR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE 15A</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE VIA THE WEBSITE.</ExplanationTxt>
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        <ExplanationTxt>RENTAL EXPENSES 475,063 RENTAL EXPENSES -475,063</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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          <CityNm>DENVER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
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        <ExplanationTxt>PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF ORGANIZATION: ROCKY MOUNTAIN HUMAN SERVICES PRIMARY ACTIVITY: IMPROVE QUALITY OF LIFE FOR INDIVIDUALS WITH HEALTH/SOCIOECONOMIC CHALLENGES</ExplanationTxt>
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</Return>
