2026-03-02T09:59:01-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 5255 EAST WILLIAMS CIRCLE SUITE 5000 TUCSON AZ 85711 990 2024-07-01 841567368 RIDGEVIEW CLASSICAL SCHOOLS RIDG 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 ANDREW RANKIN PRESIDENT 9704944620 2026-02-27 1 1 JONATHAN WITTMANN P02338566 5207903500 2026-02-19 2024 2025-03-06 01:10:19Z ANDREW RANKIN 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 12942962 0 X WWW.RIDGEVIEWCLASSICAL.COM X 2000 CO DEVELOP EACH STUDENT'S ACADEMIC POTENTIAL AND PERSONAL CHARACTER THROUGH EDUCATION PROGRAMS. 5 5 171 400 0 0 9777139 12642729 0 0 233637 151722 15229 32447 10026005 12826898 0 0 0 0 6397335 7254705 0 0 0 2586505 2806839 8983840 10061544 1042165 2765354 13135558 14643609 13178922 12008406 -43364 2635203 DEVELOP THE ACADEMIC POTENTIAL AND PERSONAL CHARACTER OF EACH STUDENT THROUGH ACADEMICALLY RIGOROUS, CONTENT-RICH, EDUCATION PROGRAMS. 0 0 6400967 0 0 OPERATION OF A CHARTER SCHOOL, A COMPONENT UNIT OF POUDRE SCHOOL DISTRICT. THE ORGANIZATION SUCCESSFULLY EDUCATED 708 STUDENTS DURING THE 2024-2025 SCHOOL YEAR. 6400967 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 42 0 1 171 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 1 1 0 0 X X MEGAN STANTON 9704944620 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 DEREK ANDERSON HEADMASTER 40.00 0.00 X 172261 0 14900 KARL AYERS TEACHER 40.00 0.00 X 110506 0 20721 DOMENIC CARPINE DEPUTY HEADMASTER 40.00 0.50 X 79127 0 22599 MEGAN STANTON BUSINESS MANAGER 28.00 1.00 X 70278 0 257 ANDREW RANKIN PRESIDENT 10.00 0.50 X X 0 0 0 HEATHER RADZAY TREASURER 10.00 0.00 X X 0 0 0 THOMAS THRASHER SECRETARY 10.00 0.00 X X 0 0 0 KERRI PARK DIRECTOR 10.00 0.00 X 0 0 0 IAN STEWART DIRECTOR 10.00 0.00 X 0 0 0 432172 0 58477 2 0 1 0 0 56110 12142044 444575 15462 12642729 244214 244214 31445 0 31445 31445 31445 92492 -92492 -92492 -92492 24574 56110 23572 1002 1002 12826898 0 0 184169 354771 27750 327021 5089557 3724200 1365357 1173147 908031 265116 560419 378674 181745 76811 54051 22760 26085 26085 32645 32645 407876 186690 221186 35056 35056 42114 42114 127200 127200 1069561 486845 582716 15458 15458 32920 32920 7984 7984 388743 373193 15550 103193 103193 INSTRUCTIONAL MATERIALS 261533 261533 STUDENT ACTIVITY EXPENS 174654 174654 TRAINING & DEVELOPMENT 36887 36887 BOOKSTORE EXPENSE 18668 18668 26262 26262 10061544 6400967 3660577 0 5012746 5232570 118697 954226 33433 193094 8794375 3098238 4268310 5696137 3702372 2567582 13135558 14643609 655239 468716 11077 12512606 11539690 13178922 12008406 X -4590599 -3463423 4547235 6098626 0 0 -43364 2635203 13135558 14643609 X 2765354 1884 19113 -107784 X X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 109934 0 -109934 0 0 125000 125000 1715150 587848 1127302 4835903 1820072 3015831 1132982 690318 442664 985340 985340 5696137 DEFERRED OUTFLOWS OF RESOURCES - PENSION 2348559 DEFERRED OUTFLOWS OF RESOURCES - OPEB 60015 RIGHT OF USE ASSET 133322 DUE TO RELATED PARTY 25686 2567582 NET OPEB LIABILITY 190327 NET PENSION LIABILITY 10726982 DEFERRED INFLOWS OF RESOURCES - PENSION 371781 DEFERRED INFLOWS OF RESOURCES - OPEB 103559 DEFERRED INFLOWS OF RESOURCES - LEASES 18896 RIGHT OF USE LIABILITIES 128145 11539690 13453417 1884 16642 607993 626519 12826898 0 12826898 12128170 16642 2438727 2455369 9672801 388743 388743 10061544 PART IV, LINE 1B: THE SCHOOL ACTS AS CUSTODIAN OF SEVERAL CUSTODIAL CASH ACCOUNTS RELATED TO PUPIL FUND ACTIVITIES. THESE ARE FUNDS RAISED BY STUDENT CLUBS THROUGH FUNDRAISING EVENTS AND USED FOR STUDENT PROJECTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RCS BUILDING CORP REVENUE REPORTED ON SEPARATE 990 491,929. LOSS ON DISPOSAL OF ASSETS 92,492. FUNDRAISING EXPENSES 23,572. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAPITAL OUTLAY 1,875,732. RCS BUILDING CORP EXPENSE REPORTED ON SEPARATE 990 501,819. PRINCIPAL PAYMENTS 37,604. FUNDRAISING EXPENSE 23,572. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 388,743. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RIDGEVIEW CLASSICAL SCHOOLS DOES NOT PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH MEDIA, BUT THE SCHOOL ADOPTED LOCAL COLORADO SCHOOL DISTRICT'S EQUAL EDUCATIONAL OPPORTUNITIES POLICY, POSTED ON BOTH THE SCHOOL AND LOCAL COLORADO SCHOOL DISTRICTS' WEBSITES. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE AID. NUMIS NIGHT 80684 56110 24574 15462 5542 2568 80684 56110 24574 15462 5542 2568 23572 1002 X X X 0 0 0 0 0 0 0 1 0 DEREK ANDERSON HEADMASTER 152661 0 19600 0 0 0 1200 0 13700 0 187161 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED BY THE HEADMASTER FOR ALL EMPLOYEES EXCEPT HIMSELF AND ANYONE RELATED TO HIM; THE BOARD VOTES ON MERIT PAY FOR THE HEADMASTER AND ANYONE RELATED TO HIM. BONUSES ARE DETERMINED CALCULATED BASED ON BUDGETARY CONSTRAINTS AND PERFORMANCE. 0 0 0 0 PART I, COLUMN (B): COLUMN B INDICATES THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 EACH PARENT OR LEGAL GUARDIAN OF A CHILD ENROLLED AT THE SCHOOL, ALL FULL-TIME TEACHERS, AND ADMINISTRATORS ARE VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THREE OF THE BOARD SEATS ARE ELECTED AT THE ANNUAL MEETING OF MEMBERS, TWO BOARD SEATS ARE APPOINTED BY THE EXISTING BOARD MEMBERS, AND THE OTHER TWO SEATS ARE NONVOTING MEMBERS THAT ARE OCCUPIED BY THE HEADMASTER (CURRENTLY MR. ANDERSON) AND DEPUTY HEADMASTER (CURRENTLY MR. CARPINE). FORM 990, PART VI, SECTION A, LINE 8B THE ELECTED BOARD SECRETARY KEEPS MINUTES FOR ALL BOARD MEETINGS. THOSE MINUTES ARE REVIEWED BY THE ENTIRE BOARD AT THE FOLLOWING MEETING AND THE VOTED INTO THE PERMANENT RECORD. THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING. IN ADDITION, EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C RIDGEVIEW CLASSICAL SCHOOLS MAINTAINS A POLICY MANUAL THAT DESCRIBES ALL OF THE SCHOOL'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY. AT THE BEGINNING OF EACH FISCAL YEAR, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICIES AND SIGN THAT THEY INTEND TO UPHOLD THOSE POLICIES. WE HAVE NOT INDENTIFIED ANY CONFLICTS OF INTEREST AMONG OFFICERS OR DIRECTORS AND HAVE THUS NOT NEEDED TO IMPOSE ANY RESTRICTIONS ON PERSON ACTING IN THOSE ROLES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS IS DIRECTLY RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE SCHOOL HEADMASTER. THE LEVEL OF COMPENSATION IS DETERMINED THROUGH MARKET RESEARCH FOR SIMILAR POSITIONS AS WELL AS BUDGET CONSIDERATIONS. THE HEADMASTER DETERMINES THE COMPENSATION FOR OTHER OFFICERS OF THE SCHOOL. ALL PROPOSED CONTRACTS ARE REVIEWED, APPROVED AND SIGNED BY THE HEADMASTER OF THE SCHOOL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AVAILABLE FOR PUBLIC REVIEW ARE AVAILABLE ON THE SCHOOL'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE IN THE POLICY MANUAL PROVIDED TO ALL EMPLOYEES AND SCHOOL FAMILIES. FORM 990, PART XI, LINE 9: CHANGE IN OPEB LIABILITY 64,437. CHANGE IN PENSION LIABILITY -282,156. NET ASSET RESTATEMENT 109,935. FORM 990, PART XII, LINE 1: THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE COLORADO DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. RIDGEVIEW CLASSICAL SCHOOLS INSTITUTE 1800 SOUTH LEMAY AVENUE FORT COLLINS CO 80525 264033640 PROMOTE EDUCATION REFORM CO 501(C)(3) LINE 12A, I RIDGEVIEW CLASSICAL SCHOOL 1 RCS BUILDING CORPORATION 1800 S LEMAY AVE FORT COLLINS CO 80525 202862224 TO OWN AND FINANCE THE FACILITIES FOR RIDGEVIEW CLASSICAL SCHOOLS CO 501(C)(3) LINE 12A, I RIDGEVIEW CLASSICAL SCHOOLS 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 RCS BUILDING CORPORATION K 486595 AMOUNT OF BOND PAYMENT MADE