Mountain Sage Community School
Nonprofit profile at a glance
- EIN
- 274313751
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-N 2012
- Location
- Fort Collins, CO, USA
- Phone
- 9705685456
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $4,857,142
- Expenses
- $4,515,930
- Assets
- $5,561,102
- Liabilities
- $4,582,801
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- LICA MAZZETTO (VICE PRESIDENT)
- MARK GUTTROPF (PRESIDENT AND TREASURER)
People named in this filing
- SUSAN EGAN (DIRECTOR)
- MACKENZIE MUSHEL (DIRECTOR)
- LICA MAZZETTO (VICE PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mountain sage community school offers waldorf-inspired, arts-integrated education, fully incorporating sustainable living practices into student learning.
What it reported doing in 2024
Mountain sage community school is a k-8 charter school that provided a public education to approximately 275 students during the 2024-2025 school year.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 100
- Accountability: 88
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.9%; rating input score 86
- Program expense ratio: 92.9%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.82; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 16% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 11.4% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 30.6% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 85.9% of revenue deployed · 92.9% of spending went to programs
- Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $4.2M in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.