2009-10 Form 990

Transcript

THE COLORADO COLLEGE FORM 990 TAX YEAR 2009 OMB No. 1545-0047 ½½´ Form Return of Organization Exempt From Income Tax I Department of the Treasury Internal Revenue Service Check if applicable: Address change Name change Initial return Terminated Amended return Application pending Open to Public The organization may have to use a copy of this return to satisfy state reporting requirements. 07/01 , 2009, and ending THE COLORADO COLLEGE Please C Name of organization use IRS Doing Business As label or print or Number and street (or P.O. box if mail is not delivered to street address) type. See Specific City or town, state or country, and ZIP + 4 Instructions. Inspection 06/30 , 20 10 A For the 2009 calendar year, or tax year beginning B À¾´½ Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) D Employer identification number 84-0402510 Room/suite 14 E. CACHE LA POUDRE E Telephone number (719 ) 389-6693 G Gross receipts $ COLORADO SPRINGS, CO 80903 170,853,808. H(a) Is this a group return for Yes ROBERT MOORE, VP OF FINANCE X No affiliates? Yes No 14 E. CACHE LA POUDRE COLORADO SPRINGS, CO 80903 H(b) Are all affiliates included? If "No," attach a list. (see instructions) Tax-exempt status: I X 501(c) ( 3 ) (insert no.) 4947(a)(1) or 527 J Website: H(c) Group exemption number WWW.COLORADOCOLLEGE.EDU CO K Form of organization: X Corporation Trust Association Other L Year of formation: 1874 M State of legal domicile: Summary Part I F Name and address of principal officer: J I Activities & Governance 1 I I Briefly describe the organization's mission or most significant activities: FOUNDED IN 1874, COLORADO COLLEGE IS A NATIONALLY RECOGNIZED, FOUR-YEAR RESIDENTIAL PRIVATE COLLEGE, FOCUSED ON PROVIDING THE FINEST LIBERAL ARTS EDUCATION IN THE COUNTRY. 2 3 4 5 6 7a b Check this box I if the organization discontinued its operations or disposed of more than 25% of its net assets. mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmm 12,377,779. mmmmmmmmmmmmmmmmmmmmmmmmmm 98,040,937. mmmmmmmmmmmmmmmmmm -7,172,094. 3,039,367. mmmmmm m m m m m m m m m m m m m m m106,285,989. mmmmmmmmmmmmmmmm 25,637,961.0. mmmmmmmmmmmmmmmmmm 59,507,746. mmmmmmmm 0. mm m m m m m m m m mmmmmmmm 3,860,962. I mmmmmmmmmmmmmmmmm 46,459,163. 131,604,870. m m m m m m m m m m m mmmmmmmmmm m m m m m m m m m m m-25,318,881. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm660,314,365. 115,146,703. mmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m545,167,662. Number of voting members of the governing body (Part VI, line 1a) 3 4 5 6 7a 7b Number of independent voting members of the governing body (Part VI, line 1b) Total number of employees (Part V, line 2a) Total number of volunteers (estimate if necessary) Total gross unrelated business revenue from Part VIII, column (C), line 12 Net unrelated business taxable income from Form 990-T, line 34 Net Assets or Fund Balances Expenses Revenue Prior Year 8 9 10 11 12 13 14 15 16 a Contributions and grants (Part VIII, line 1h) Program service revenue (Part VIII, line 2g) Investment income (Part VIII, column (A), lines 3, 4, and 7d) Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) Grants and similar amounts paid (Part IX, column (A), lines 1-3) Benefits paid to or for members (Part IX, column (A), line 4) Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) Professional fundraising fees (Part IX, column (A), line 11e) 34 33 2,248 3,655 -570,617. -938,901. Current Year 13,202,090. 101,653,390. 13,747,320. 2,147,714. 130,750,514. 26,087,910. 0. 56,331,716. 0. b Total fundraising expenses, Part IX, column (D), line 25) 17 18 19 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24f) 20 21 22 Total assets (Part X, line 16) Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 18 from line 12 Beginning of Year Part II Total liabilities (Part X, line 26) Net assets or fund balances. Subtract line 21 from line 20 43,295,715. 125,715,341. 5,035,173. End of Year 710,925,790. 110,249,065. 600,676,725. Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here M M Signature of officer Date Type or print name and title Preparer's signature Paid Preparer's Use Only M Firm's name (or yours if self-employed), address, and ZIP + 4 Date M BKD, LLP Check if selfemployed Preparer's identifying number (see instructions) P00290681 I I 44-0160260 719 471-4290 I mmmmmmmmmmmmmmmmmmmm mmmmX EIN Phone no. 111 SOUTH TEJON, SUITE 800 COLORADO SPRINGS, CO 80903-9848 May the IRS discuss this return with the preparer shown above? (see instructions) For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Yes Form * No 990 (2009) JSA 9E1010 3.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 2 Fom 8868 Application for Extension of Time To File an Exempt Organization Return (Rev. April 2009) Department of the Treasury Internal Revenue Service 0MB No. 1545-1709 File a separate application for each return. If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part II unlesou have already been granted an automatic 3-month extension on a previously filed Form 8868. Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-1 and requesting an automatic 6-month extension - check this box and complete Part I only All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Electronic Filing (e-fiIe) Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file one of the returns noted below (6 months for a corporation required to file Form 990-1). However, you cannot file Form 8868 electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms 990-BL, 6069, or 8870, group returns, or a composite or consolidated From 990-1. Instead, you must submit the fully completed and signed page 2 (Part II) of Form 8868. For more details on the electronic filing of this form, visit www.irs.govlefile and click on e-flle for Charities & Nonpro fits. Type or Employer identification number Name of Exempt Organization print THE COLORADO COLLEGE 84 0 4 02 510 Number, street, and room or suite no. If a P.O. box, see instructions. File by the due date for filing your return. See instructions. 14 E. CACHE LA POUDRE City, town or post office, state, and ZIP code. For a foreign address, see instructions. COLORADO SPRINGS, CO 80903 Check type of return to be filed (file a separate application for each return): x Form 990 Form 990-T (corporation) Form 4720 Form 990-BL Form 990-T (sec. 401(a) or 408(a) trust) Form 5227 Form 990-EZ Form 990-T (trust other than above) Form 6069 Form 990-PF Form 1041-A Form 8870 The books are in the care of Telephone No. 719 THE ORGANIZATION 3896854 FAX No. If the organization does not have an office or place of business in the United States, check this box . . If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) for the whole group, check this box . ' If it is for part of the group, check this box names and EINs of all members the extension will cover. . . I request an automatic 3-month 02/15 2011 until for the organization's return for: I x calendar year tax year beginning (6 for months corporation required to file . If this is and attach a list with the Form 990-1) extension of time ,to file the exempt organization return for the organization named above. The extension is or 07/01, 2009 If this tax year is for less than 12 months, check reason: 2 a . ,and ending Initial return 06/30, 2010 Final return Change in accounting period If this application is for Form 990-BL, 990-PF, 990-1, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. b If this application is for Form 990-PF or 990-1, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required, deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal Tax Payment System). See 3a 3a $ 3b $ instructions. 3c $ Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-E0 and Form 8879-EO for payment instructions. For Privacy Act and Paperwork Reduction Act Notice, see Instructions. Form 8868 (Rev. 4-2009) JSA 9F8054 2.000 11/3/2010 10:17:49 AM 4544 PAGE 1 Form 8868 (Rev. 1-2011) • If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part land check this box Note. Only complete Part lilt you have already been granted an automatic 3-month extension on a previously filed Form 5868. • If un' I rim fflinn filinn fnr rim A' 'tnmntit %-Mnnth Fytnninn -nm nitn nnit, P,rt I inn nno I 3-Month Extension of Time. orgariIzauor) Ut exerr'pt organIzatIon Type or THE COLORADO COLLEGE 84-0402510 print Number, street, and room or suite no. no- If a P.O. box, see File by the extended 14 E. CACHE LA POUDRE due date br filing your City, town or post office, state, and ZIP code. For a fort return. See . . . . . . Page 2 . L?LI . COLORADO SPRINGS, CO 80903 Enter the Return code for the return that this application is for (file a separate application for each return) -0 1 Application Is For Return Code Return Application Code Is For Form 4 STOP! Do not complete Part 'lit you were not already granted an automatic 3-month extension on a previously filed Form 8868. • The books are in the cereal j.. THE ORGANIZATION 719 3896854 TeFephoneNo. FAXNo. • If the organization does not have an office or place of business in the United States, check this box • If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) ____________________ If this is for the whole group, check this box If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for. 05/15 , 2011 4 I request an additional 3-month extension of time until 07/01 , 2009 06/30 , 2010 5 For calendar year _______ ., or other tax year beginning , and ending 6 If the tax year entered in PineS is for less than 12 months, check reason: Initial return Final return Change in accounting period 7 State in detail why you need the extension ________________________________________________________________________________ _______________________ LIII ' Li Li LII Li ADDITIONAL TIME IS REQUIRED TO ACCUMULATE THE INFORMATION NECESSARY TO FILE A COMPLETE AND ACCURATE RETURN. 8a If this application is for Form 990-BL, 990-PE, 990-T, 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions I, If if this application is for Form 990-PF, 990-PF. 990-T, 990-T, 4120, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit and any c Balance Due. Subtract Pine Sb from Fine Ba. Include your payment with this form, if required, by using EFIPS (Electronic Federal Tax Payment System). See instructions. Sc $ Signature and Verification Under penalties of penury, I declare that I have examined this torm, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete, complete, and and that that lam lamauthorized authorizedto 0prepare preparethis thisform. form. Signature '_Eiitj 1 L43CiWJ071 L43C,WJ071 Title (JA Date - aj;LIJI Fomi 8868 (Rev. ERD, LLP 111 SOUTH TEJON, SUITE 800 COLORADO SPRINGS, CO 80903 - 9848 1-2011) JSA 9F8055 4000 46889H 5974 2/14/2011 6:04:00 PM 4544 PAGE 1 Part III Page 2 84-0402510 Form 990 (2009) Statement of Program Service Accomplishments 1 Briefly describe the organization's mission: ATTACHMENT 3 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule O. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X No Yes mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X No Yes If "Yes," describe these changes on Schedule O. 4 Describe the exempt purpose achievements for each of the organization's three largest program services by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 4a (Code: ) (Expenses $ 106,570,862. including grants of $ 26,087,910. ) (Revenue $ 101,630,236. ) TO PROVIDE UNDERGRADUATE AND MASTER-OF-ARTS IN TEACHING DEGREE PROGRAMS TO APPROXIMATELY 2,000 STUDENTS. 4b (Code: ) (Expenses $ 4c (Code: ) (Expenses $ including grants of $ including grants of $ 4d Other program services. (Describe in Schedule O.) (Expenses $ including grants of $ 4e Total program service expenses 106,570,862. I ) (Revenue $ ) ) (Revenue $ ) ) (Revenue $ ) Form 990 (2009) JSA 9E1020 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 3 Part IV Page 3 84-0402510 Form 990 (2009) Checklist of Required Schedules Yes mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm 1 2 3 4 5 6 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Is the organization required to complete Schedule B, Schedule of Contributors? Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If "Yes," complete Schedule C, Part II Sections 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) notice and reporting requirement and proxy tax? If "Yes," complete Schedule C, Part III Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Did the organization, directly or through a related organization, hold assets in term, permanent, or quasi-endowments? If" Yes," complete Schedule D, Part V Is the organization’s answer to any of the following questions "Yes"? If so, complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI. Did the organization report an amount for investments—other-securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII. Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII. Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX. Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X. 1 2 8 9 10 11 % % % % % % X X 5 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 7 X X 3 4 No 6 X 7 X 8 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X X 9 10 X 11 X Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48? If "Yes," complete Schedule D, Part X. 12 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm X mmmmmmmmmmm mmmmmmmmmmmmm mmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm Did the organization obtain separate, independent audited financial statements for the tax year? complete Schedule D, Parts XI, XII, and XIII. 12 A Was the organization included in consolidated, independent audited financial statement for the tax year? If "Yes," Yes 12 X 13 14a X 14b X No If "Yes," completing Schedule D, Parts XI, XII, and XIII is optional. 12A 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E 14 a Did the organization maintain an office, employees, or agents outside of the United States? b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If "Yes," complete Schedule F, Part I 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If "Yes," complete Schedule F, Part II. 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If "Yes," complete Schedule F, Part III 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III 20 Did the organization operate one or more hospitals? If "Yes," complete Schedule H X 15 X 16 X 17 X 18 X 19 20 X X Form 990 (2009) JSA 9E1021 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 4 Part IV Page 4 84-0402510 Form 990 (2009) Checklist of Required Schedules (continued) Yes 21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If “No,” go to question 25 Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part II Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," complete Schedule L, Part III Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee of the organization (or a family member) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Parts II, III, IV, and V, line 1 Is any related organization a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. mmmmmmmmmmmm mmmmmmmmmmmmmmm 22 23 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 24 a b c d 25 a b 23 mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmm 24a 24b 27 X X X X 24c 24d X X 25a X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m 26 X 21 22 X 25b 26 X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 28 a b c 31 32 33 34 35 36 37 38 X 27 mmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 28a X 28b X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 29 30 No 28c 29 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X X 30 X 31 X 32 X 33 X 34 X 35 X X 36 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm X 37 38 Form X 990 (2009) JSA 9E1030 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 5 Part V Page 5 84-0402510 Form 990 (2009) Statements Regarding Other IRS Filings and Tax Compliance Yes 1 a Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal of 641 1a U.S. Information Returns. Enter -0- if not applicable 0 1b b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable 1c gaming (gambling) winnings to prize winners? 2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax 2,248 2a Statements, filed for the calendar year ending with or within the year covered by this return 2b b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m 3a b 4a b 5a b c 6a b 7 a b c Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file this return. (see instructions) Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule O At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? CAYMAN ISLANDS If “Yes,” enter the name of the foreign country: See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? If "Yes," to question 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction? Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible? If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? Organizations that may receive deductible contributions under section 170(c). Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? If "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? 7d If "Yes," indicate the number of Forms 8282 filed during the year X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmm X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I X 3a 3b 4a mmmmmmmm X X 5a 5b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5c X 6a 6b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm d e Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g For all contributions of qualified intellectual property, did the organization file Form 8899 as required? h For contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required? 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? 9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966? b Did the organization make a distribution to a donor, donor advisor, or related person? 10 Section 501(c)(7) organizations. Enter: 10a a Initiation fees and capital contributions included on Part VIII, line 12 10b b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities No 7a 7b X X 7c X 7e 7f 7g X X 7h mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm Section 501(c)(12) organizations. Enter: 11a a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against 11b amounts due or received from them.) 12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12b b If "Yes," enter the amount of tax-exempt interest received or accrued during the year 11 8 9a 9b 12a Form 990 (2009) JSA 9E1040 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 6 Page 6 84-0402510 Form 990 (2009) Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Section A. Governing Body and Management Part VI 34 mmmmmmmmmmmmmmmmmmm 33 mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmm mmmmm mmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmm 1a 1a Enter the number of voting members of the governing body 1b b Enter the number of voting members that are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? 4 Did the organization make any significant changes to its organizational documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a material diversion of the organization's assets? 6 Does the organization have members or stockholders? 7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? b Are any decisions of the governing body subject to approval by members, stockholders, or other persons? 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? b Each committee with authority to act on behalf of the governing body? 9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O Yes No 2 X 3 4 5 6 X X X X 7a 7b X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm 8a 8b X X X 9a Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm 10 a Does the organization have local chapters, branches, or affiliates? b If "Yes," does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? 11 Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form? 11 A Describe in Schedule O the process, if any, used by the organization to review this Form 990. 12 a Does the organization have a written conflict of interest policy? If "No," go to line 13 b Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Does the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this is done 13 Does the organization have a written whistleblower policy? 14 Does the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization If "Yes" to line 15a or 15b, describe the process in Schedule O. (See instructions.) 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? b If "Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements? No X 10b 11 X 12a X 12b X 12c 13 14 X mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 15a 15b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 16a X X X X X mmmmmmmmmmmmmmmmmmmmmmmm I Section C. Disclosure 17 18 List the states with which a copy of this Form 990 is required to be filed Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply. X Own website X Upon request Another's website 19 Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public. State the name, physical address, and telephone number of the person who possesses the books and records of the organization: THE ORGANIZATION 14 E. CACHE LA POUDRE COLORADO SPRINGS, CO 80903 20 Yes 10a 16b I(719)389-6854 JSA 9E1042 5.000 Form 46889H 5974 5/9/2011 4:23:30 PM 4544 990 (2009) PAGE 7 Form 990 (2009) Part VII Section A. Page 7 84-0402510 Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. Use Schedule J-2 if additional space is needed. % % % % % List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. List all of the organization's current key employees. See instructions for definition of "key employee." List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual compensated employees; and former such persons. trustees or directors; institutional trustees; officers; key employees; highest Check this box if the organization did not compensate any current officer, director, or trustee. (A) Name and Title (C) Position (check all that apply) Former Highest compensated employee 1.00 X Key employee X Officer 40.00 Institutional trustee Individual trustee or director RICHARD CELESTE PRESIDENT MARGARET ALLON TRUSTEE NEAL A BAER TRUSTEE SUSAN BURGHART TRUSTEE JOHN CHALIK TRUSTEE DANIEL COOPER TRUSTEE WILLIAM HYBL TRUSTEE DAVID LAMPTON SECRETARY ELIZABETH LARNED TRUSTEE AMY SCHACKELFORD LOUIS TRUSTEE ROBERT MANNING CO-VICE CHAIR MANUEL MARTINEZ TRUSTEE MARGARET MATHIES TRUSTEE CHAD MILTON TRUSTEE EBEN SEARS MOULTON TRUSTEE DOUGLAS NORBERG TRUSTEE (B) Average hours per week (D) Reportable compensation from the organization (W-2/1099-MISC) (E) Reportable compensation from related organizations (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations 358,644. 0. 79,202. X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. X X 0. Form JSA 990 (2009) 9E1041 3.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 8 Form 990 (2009) Part VII Page 8 84-0402510 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees(continued) (A) Name and title Former Highest compensated employee Key employee Officer Institutional trustee RAYMOND PETROS JR. TRUSTEE JACK POTTLE TRUSTEE ADAM PRESS TRUSTEE HAROLD PRICE TRUSTEE JANE RAWLINGS TRUSTEE EDWARD ROBSON TRUSTEE ROBERT ROSS TRUSTEE ROBERT SELIG TRUSTEE DAVID VAN DIEST SKILLING TRUSTEE MICHAEL SLADE TRUSTEE BRIAN THOMSON TRUSTEE HANS UTSCH TRUSTEE COLBURN WILBUR TRUSTEE CONTINUED AT SCHEDULE J-2 1b Total (C) Position (check all that apply) Individual trustee or director (B) Average hours per week (D) Reportable compensation from the organization (W-2/1099-MISC) (E) Reportable compensation from related organizations (W-2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 0. 431,453. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI 2,594,159. I 99 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organization 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual 3 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual 4 Yes 4 mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services rendered to the organization? If "Yes," complete Schedule J for such person 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 compensation from the organization. 5 (A) Name and business address (B) Description of services No X X X of (C) Compensation ATTACHMENT 4 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 24 I Form JSA 990 (2009) 9E1050 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 9 Page 9 Form 990 (2009) Part VIII Statement of Revenue 84-0402510 (A) Total revenue 1a Membership dues 1b c Fundraising events d Related organizations 1d e Government grants (contributions) 1e 1,829,729. f All other contributions, gifts, grants, and similar amounts not included above 1f 11,372,361. Noncash contributions included in lines 1a-1f: $ 958,315. Contributions, gifts, grants and other similar amounts g h Program Service Revenue mmmmmmmm mmmmmmmmm mmmmmmmmm mmmmmmmm mm m mmmmmmmmmmmmmmmmmmm I Federated campaigns b 1a (B) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512, 513, or 514 1c Total. Add lines 1a-1f 13,202,090. Business Code 2a b TUITION & FEES 611710 81,506,708. 81,506,708. AUXILIARY ENTERPRISES 611710 16,791,932. 16,791,932. 611710 1,317,323. 1,317,323. 713990 678,714. 564,123. c ATHLETIC REVENUE d TICKET SALES e HEALTH SERVICES/FEES/INSURANCE 524114 1,253,083. f g All other program service revenue Total. Add lines 2a-2f 900099 105,630. 3 mmmmmmm mm mm mm mm mmmmmmmmm I ATTACHMENT 5m mmm mmmmmmmmm mmmmmm I m m m I mmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmm mmm mm mmmmmmmmmmmmmmmmm I 1,253,083. 105,630. 101,653,390. Investment income (including dividends, interest, and other similar amounts) 5,230,408. 4 Income from investment of tax-exempt bond proceeds 0. 5 Royalties 0. (i) Real 6a 935,075. c d Rental income or (loss) Net rental income or (loss) 230,738. (i) Securities Gross amount from sales of assets other than inventory 8a 230,738. 230,738. 8,516,912. 8,516,912. (ii) Other 47,649,831. 35,300. mmmm mmm mm mm mm mm mmmmmmmmmmmmmmmmm I Less: cost or other basis and sales expenses c d 6,078,503. 1,165,813. Gross Rents Less: rental expenses b -848,095. (ii) Personal b 7a Other Revenue 114,591. Gain or (loss) Net gain or (loss) Gross income from 39,065,140. 103,079. 8,584,691. -67,779. fundraising events (not including $ mmmmmmmmmmm mmmmmmmmmmmmmmmmmm I mmmmmmmmmmm mmmmmmmmmmmmmmmmmmm I mmmmmmmmm mmmmmmmmmmmmmmmmmm I of contributions reported on line 1c). See Part IV, line 18 b c 9a b c 10a b c 11a b Gross income from gaming activities. See Part IV, line 19 Less: direct expenses Net income or (loss) from gaming activities Gross sales of inventory, returns and allowances 0. a b 0. less a Less: cost of goods sold b Net income or (loss) from sales of inventory Miscellaneous Revenue Business Code 0. CHILDCARE CENTER REVENUE 611710 421,935. INSURANCE PROCEEDS 900099 112,933. c WCHA INCOME 12 a Less: direct expenses b Net income or (loss) from fundraising events mmmmm m m m m m mm mm mm m m m m m I mmmmmm mm mm mm mm mm mm mm mm m I d All other revenue e Total. Add lines 11a-11d Total Revenue. See instructions 27,366. 394,569. 15,000. 112,933. 711210 80,110. 80,110. 900099 1,301,998. 1,151,477. 135,521. 101,630,236. -570,617. 1,916,976. 130,750,514. 16,488,805. Form 990 (2009) JSA 9E1051 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 10 Part IX Page 10 84-0402510 Form 990 (2009) Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII. mm mmmmmmmmmm (A) Total expenses (B) Program service expenses 1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21 0. 2 Grants and other assistance to individuals in the U.S. See Part IV, line 22 26,087,910. 3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) 9 Other employee benefits 10 11 mmmmmmmm mmmmmmmmm mmmmmmmmmm mmm mmmmmmmmmmmm mmm mmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m m m m m m m m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmm mmmmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmm mm m m m m m m m m m m m m m m m m m m mmmmmm m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmmm Payroll taxes (C) Management and general expenses (D) Fundraising expenses 26,087,910. 0. 0. 1,957,955. 634,322. 1,023,213. 300,420. 0. 42,310,650. 34,715,466. 5,371,410. 2,223,774. 3,077,855. 5,999,863. 2,985,393. 2,499,508. 4,530,301. 2,424,954. 426,126. 1,112,676. 389,323. 152,221. 356,886. 171,116. 23,741. 39,008. 3,771. Fees for services (non-employees): a Management b Legal c Accounting d Lobbying e Professional fundraising services. See Part IV, line 17 f Investment management fees g Other 12 Advertising and promotion 13 Office expenses 14 Information technology 15 Royalties 16 Occupancy 17 Travel 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings 20 Interest 21 Payments to affiliates 22 Depreciation, depletion, and amortization 23 Insurance 24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.) mmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmm mmmmmmmmmmmmmmmmmmm a CUSTODIAL EXPENSES & MAINTENANCE c FOOD SERVICE d OFFICIAL FUNCTIONS e DUES & MEMBERSHIPS b REPAIRS f All other expenses 25 Total functional expenses. Add lines 1 through 24f 26 Joint Costs. Check here If following SOP 98-2. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation JSA 9E1052 1.000 I mmmmmmmmmmmmm 0. 66,520. 0. 57,289. 0. 1,147,773. 4,097,502. 165,687. 4,540,032. 2,264,845. 0. 3,065,140. 4,715,610. 0. 0. 1,902,252. 0. 6,066,059. 1,404,507. 2,293,171. 725,325. 5,891,010. 1,789,054. 692,743. 2,411,197. 125,715,341. 57,289. 3,573,431. 136,450. 3,531,969. 1,875,732. 1,147,773. 443,555. 18,229. 778,753. 380,075. 80,516. 11,008. 229,310. 9,038. 2,579,336. 4,213,391. 485,804. 330,873. 171,346. 1,530,351. 371,901. 5,063,803. 883,102. 1,002,256. 521,405. 2,030,984. 669,096. 5,834,701. 1,179,120. 455,207. 2,097,987. 106,570,862. 262,067. 53,550. 56,309. 482,775. 222,032. 307,115. 15,283,517. 120. 2,680. 127,160. 15,504. 6,092. 3,860,962. Form 46889H 5974 5/9/2011 4:23:30 PM 4544 990 (2009) PAGE 11 Part X Assets Balance Sheet mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm (A) Beginning of year 16,985,340. 29,427,441. 17,377,831. 7,703,618. 32,640,733. 10,532,934. 12,825,643. 9,050,075. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 15,000. 5 10,000. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm 17,560. 7 175,796. 8 426,140. 9 6 Liabilities mmmmm mm mm mm mm mm mmmmmmmmmmmmmmmm 161,774,141. 220,020,348. mmmmmmmmmmmmmmm 205,093,329. mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1,297,821. mmmmmmmmmmmmmmmmmmmmmmmm 660,314,365. mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm 8,812,280. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4,671,471. 1,837,400. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 84,284,018. mmmmmmmmmmmmmmmmmmmmmmmmmmm Net Assets or Fund Balances (B) End of year 1 2 3 4 Cash - non-interest-bearing Savings and temporary cash investments Pledges and grants receivable, net Accounts receivable, net Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L 6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of Schedule L 7 Notes and loans receivable, net ATCH 6 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 233,152,695. 10 a Land, buildings, and equipment: cost or 10a other basis. Complete Part VI of Schedule D 70,519,085. 10b b Less: accumulated depreciation 11 Investments - publicly traded securities ATCH 7 12 Investments - other securities. See Part IV, line 11 13 Investments - program-related. See Part IV, line 11 14 Intangible assets 15 Other assets. See Part IV, line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability. Complete Part IV of Schedule D 22 Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L 23 Secured mortgages and notes payable to unrelated third parties ATCH 8 24 Unsecured notes and loans payable to unrelated third parties 25 Other liabilities. Complete Part X of Schedule D 26 Total liabilities. Add lines 17 through 25 X and Organizations that follow SFAS 117, check here complete lines 27 through 29, and lines 33 and 34. 1 2 3 4 5 Page 11 84-0402510 Form 990 (2009) mmmmmmmmmmmmmmmmmmmm 1,971,427. mmmmmmm mmmmmmmmm 13,570,107. mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm 115,146,703. I mmmmmmmmmmmmmmmmmmmmmmmmmmmmm 191,967,069. mmmmmmmmmmmmmmmmmmmmmmmm 224,471,672. mmmmmmmmmmmmmmmmmmmmmmmm 128,728,921. I mmmmmmmmmmmmmmmm mmmmmmmm mmmm mmmmmmmmmmmmmmmmmmmmmmmm 545,167,662. mmmmmmmmmmmmmmmmmm 660,314,365. 10c 11 12 13 14 15 16 17 18 19 20 21 14,623. 179,042. 291,490. 162,633,610. 242,493,498. 238,978,588. 1,275,554. 710,925,790. 11,631,165. 4,671,471. 442,432. 78,239,221. 22 23 24 25 26 13,846,434. 110,249,065. 215,294,974. 252,099,263. 133,282,488. 27 28 29 Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets Organizations that do not follow SFAS 117, check here and complete lines 30 through 34. 27 28 29 30 31 32 33 34 Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, building, or equipment fund Retained earnings, endowment, accumulated income, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances 30 31 32 33 34 1,418,342. 600,676,725. 710,925,790. Form 990 (2009) JSA 9E1053 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 12 Page 12 Form 990 (2009) Part XI Financial Statements and Reporting Yes 1 2a b c d 3a b X Accrual Accounting method used to prepare the Form 990: Cash Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? Were the organization's financial statements audited by an independent accountant? If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. If "Yes" to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a consolidated basis, separate basis, or both: X Separate basis Consolidated basis Both consolidated and separate basis As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. mmmmmmmm mmmmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X 2a 2b X 2c X 3a X 3b X 990 Form No (2009) JSA 9E1054 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 13 SCHEDULE A OMB No. 1545-0047 Public Charity Status and Public Support (Form 990 or 990-EZ) À¾´½ Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. I Department of the Treasury Internal Revenue Service Attach to Form 990 or Form 990-EZ. I Open to Public Inspection See separate instructions. Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 Reason for Public Charity Status (All organizations must complete this part.) See instructions. Part I The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 X A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) 8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) 10 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. a Type I b Type II c Type III - Functionally integrated d Type III - Other e By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). f If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box g Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons? Yes No (i) A person who directly or indirectly controls, either alone or together with persons described in (ii) 11g(i) and (iii) below, the governing body of the supported organization? 11g(ii) (ii) A family member of a person described in (i) above? 11g(iii) (iii) A 35% controlled entity of a person described in (i) or (ii) above? h Provide the following information about the supported organization(s). mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm (i) Name of supported organization (ii) EIN (iii) Type of organization (iv) Is the organization (described on lines 1-9 in col. (i) listed in your above or IRC section governing document? (see instructions) ) Yes No (v) Did you notify the organization in col. (i) of your support? Yes No (vi) Is the organization in col. (i) organized in the U.S.? Yes No (vii) Amount of support Total For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2009 JSA 9E1210 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 14 Page 2 84-0402510 Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I.) Section A. Public Support Schedule A (Form 990 or 990-EZ) 2009 Part II I mmmmmm Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf 3 The value of services or facilities furnished by a governmental unit to the organization without charge 4 Total. Add lines 1 through 3 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support. Subtract line 5 from line 4. 6 (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total mmmmmmmmmmmmmmmm mmmmmmm mmmmmmm mmmmmmm Section B. Total Support I mmmmmmmmm m Calendar year (or fiscal year beginning in) 7 8 Amounts from line 4 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources mmmmmmmmmmmmmmmmm 9 Net income from unrelated business activities, whether or not the business is regularly carried on 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 11 12 13 Total support. Add lines 7 through 10 mmmmmmmmmmm mmmmmmmmmmm mm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Section C. Computation of Public Support Percentage mmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmm I 12 Gross receipts from related activities, etc. (see instructions) First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here 14 14 Public support percentage for 2009 (line 6, column (f) divided by line 11, column (f)) 15 15 Public support percentage from 2008 Schedule A, Part II, line 14 16a 33 1/3 % support test - 2009. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization b 33 1/3 % support test - 2008. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3 % or more, check this box and stop here. The organization qualifies as a publicly supported organization 17a 10%-facts-and-circumstances test - 2009. If the organization did not check a box on line 13, 16a or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-circumstances” test. The organization qualifies as a publicly supported organization b 10%-facts-and-circumstances test - 2008. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organzation meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions % % mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Schedule A (Form 990 or 990-EZ) 2009 JSA 9E1220 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 15 Page 3 84-0402510 Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I.) Section A. Public Support Schedule A (Form 990 or 990-EZ) 2009 Part III Calendar year (or fiscal year beginning in) Gifts, 1 grants, contributions, I (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total (a) 2005 (b) 2006 (c) 2007 (d) 2008 (e) 2009 (f) Total and membership fees received. (Do not include any "unusual grants.") 2 mmmmmmmmmm Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the mmmmmm m organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 Tax revenues levied for the organization's 4 benefit and either paid to or expended on its behalf The 5 mmmmmmmmmmmmmmmm value of services or facilities furnished by a governmental unit to the organization without charge Total. Add lines 1 through 5 6 mmmmmmm mmmmmmm mmmm 7 a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year mmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmmm Section B. Total Support I mmmmmmmmmm m c Add lines 7a and 7b 8 Public support (Subtract line 7c from line 6.) Calendar year (or fiscal year beginning in) 9 Amounts from line 6 10 a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources mmmmmmmmmmmmmmmmm b Unrelated business taxable income (less section 511 taxes) from businesses mmmmmm mmmmmmmmm acquired after June 30, 1975 c Add lines 10a and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) 11 mmmmmmmmmmmmmmm 12 mmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I Section C. Computation of Public Support Percentage mmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm m Section D. Computation of Investment Income Percentage mmmmmmmmmm mmmmmmmmmmmmmmmmmmmm I I I 13 Total support. (Add lines 9, 10c, 11, 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) and 12.) organization, check this box and stop here 15 Public support percentage for 2009 (line 8, column (f) divided by line 13, column (f)) 15 16 Public support percentage from 2008 Schedule A, Part III, line 15 16 17 Investment income percentage for 2009 (line 10c, column (f) divided by line 13, column (f)) 17 18 Investment income percentage from 2008 Schedule A, Part III, line 17 18 % % % % 19 a 33 1/3 % support tests - 2009. If the organization did not check the box on line 14, and line 15 is more than 33 1/3 %, and line 17 is not more than 33 1/3 %, check this box and stop here . The organization qualifies as a publicly supported organization b 33 1/3 % support tests - 2008. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3 %, and 20 line 18 is not more than 33 1/3 %, check this box and stop here . The organization qualifies as a publicly supported organization Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions JSA 9E1221 1.000 Schedule A (Form 990 or 990-EZ) 2009 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 16 84-0402510 Page 4 Schedule A (Form 990 or 990-EZ) 2009 Part IV Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Provide any other additional information. See instructions Schedule A (Form 990 or 990-EZ) 2009 JSA 9E1225 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 17 Schedule B Schedule of Contributors OMB No. 1545-0047 Attach to Form 990, 990-EZ, or 990-PF. À¾´½ I (Form 990, 990-EZ, or 990-PF) Department of the Treasury Internal Revenue Service Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 Organization type (check one): Filers of: Section: Form 990 or 990-EZ X 501(c)( 3 ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. Special Rules X For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33 1/3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h or (ii) Form 990-EZ, line 1. Complete Parts I and II. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, aggregate contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did not aggregate to more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more during the year $ mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer "No" on Part IV, line 2 of its Form 990, or check the box on line H of its Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF). For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF) (2009) JSA 9E1251 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 18 Schedule B (Form 990, 990-EZ, or 990-PF) (2009) Name of organization Page THE COLORADO COLLEGE of of Part I Employer identification number 84-0402510 Part I Contributors (see instructions) (a) No. 1 (b) Name, address, and ZIP + 4 GALE L. DAVIS 211 ADIRONDACK HOUSE MIDDLEBURY, VT (a) No. 2 $ (b) Name, address, and ZIP + 4 (a) No. (b) Name, address, and ZIP + 4 840,000. (c) Aggregate contributions $ 414,000. (b) Name, address, and ZIP + 4 (c) Aggregate contributions COROLYN WINKLER THOMAS MCLEAN, VA (a) No. $ 250,000. (d) Type of contribution Person Payroll Noncash X (d) Type of contribution Person Payroll Noncash X (d) Type of contribution Person Payroll Noncash X (Complete Part II if there is a noncash contribution.) 22101 (b) Name, address, and ZIP + 4 (c) Aggregate contributions COROLYN WINKLER THOMAS 1150 CHAIN BRIDGE RD. MCLEAN, VA X (Complete Part II if there is a noncash contribution.) 10065 1150 CHAIN BRIDGE RD. (a) No. $ THE ANDREW W. MELLON FOUNDATION (a) No. Person Payroll Noncash (Complete Part II if there is a noncash contribution.) 140 E. 62ND ST. 5 (c) Aggregate contributions 77010 NEW YORK, NY (d) Type of contribution (Complete Part II if there is a noncash contribution.) GORDON LENNOX SNIDER TRUST HOUSTON, TX 4 620,000. 05753 1221 MCKINNEY ST., STE 3800 3 (c) Aggregate contributions $ 16,599. (d) Type of contribution Person Payroll Noncash X X (Complete Part II if there is a noncash contribution.) 22101 (b) Name, address, and ZIP + 4 (c) Aggregate contributions (d) Type of contribution Person Payroll Noncash $ (Complete Part II if there is a noncash contribution.) Schedule B (Form 990, 990-EZ, or 990-PF) (2009) JSA 9E1253 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 19 Schedule B (Form 990, 990-EZ, or 990-PF) (2009) Name of organization Page THE COLORADO COLLEGE of of Part II Employer identification number 84-0402510 Part II (a) No. from Part I Noncash Property (see instructions) (c) FMV (or estimate) (see instructions) (b) Description of noncash property given (d) Date received EVENT SUPPLIES & CATERING 5 VAR 16,599. $ (a) No. from Part I (b) Description of noncash property given (c) FMV (or estimate) (see instructions) (d) Date received (c) FMV (or estimate) (see instructions) (d) Date received (c) FMV (or estimate) (see instructions) (d) Date received (c) FMV (or estimate) (see instructions) (d) Date received (c) FMV (or estimate) (see instructions) (d) Date received $ (a) No. from Part I (b) Description of noncash property given $ (a) No. from Part I (b) Description of noncash property given $ (a) No. from Part I (b) Description of noncash property given $ (a) No. from Part I (b) Description of noncash property given $ JSA 9E1254 1.000 46889H 5974 5/9/2011 Schedule B (Form 990, 990-EZ, or 990-PF) (2009) 4:23:30 PM 4544 PAGE 20 SCHEDULE C (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Political Campaign and Lobbying Activities OMB No. 1545-0047 À¾´½ For Organizations Exempt From Income Tax Under section 501(c) and section 527 I I Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. I Open to Public Inspection See separate instructions If the organization answered "Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part VI, line 46 (Political Campaign Activities), then Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. % % % % % % Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. Section 527 organizations: Complete Part I-A only. If the organization answered "Yes," to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax), then Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization Employer identification number THE COLORADO COLLEGE 84-0402510 Complete if the organization is exempt under section 501(c) or is a section 527 organization. Part I-A Provide a description of the organization's direct and indirect political campaign activities in Part IV. Political expenditures Volunteer hours 1 2 3 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m Part I-B 1 2 3 4a b 1 2 3 4 5 Complete if the organization is exempt under section 501(c)(3). mmmmmI mmI mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m Enter the amount of any excise tax incurred by the organization under section 4955 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? Was a correction made? If "Yes," describe in Part IV. Part I-C $ $ $ Yes No Yes No Complete if the organization is exempt under section 501(c), except section 501(c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function $ activities Enter the amount of the filing organization's funds contributed to other organizations for section $ 527 exempt function activities Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, $ line 17b Did the filing organization file Form 1120-POL for this year? Yes No Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which payments were made. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-. Schedule C (Form 990 or 990-EZ) 2009 For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. JSA 9E1264 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 21 84-0402510 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). if the filing organization belongs to an affiliated group. if the filing organization checked box A and "limited control" provisions apply. Page 2 Schedule C (Form 990 or 990-EZ) 2009 Part II-A A Check B Check I I Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) 1a b c d e f (a) Filing organization's totals mmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm (b) Affiliated group totals Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount. Enter the amount from the following table in both columns. If the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is: g h i j Not over $500,000 20% of the amount on line 1e. Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000. Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over $17,000,000 $1,000,000. mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Grassroots nontaxable amount (enter 25% of line 1f) Subtract line 1g from line 1a. If zero or less, enter -0Subtract line 1f from line 1c. If zero or less, enter -0If these is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? Yes No 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) Total 2 a Lobbying non-taxable amount b Lobbying ceiling amount (150% of line 2a, column (e)) c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d, column (e)) f Grassroots lobbying expenditures Schedule C (Form 990 or 990-EZ) 2009 JSA 9E1265 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 22 Page 3 84-0402510 Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). Schedule C (Form 990 or 990-EZ) 2009 Part II-B (a) Yes 1 a b c d e f g h i j 2a b c d No During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? Media advertisements? Mailings to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact with legislators, their staffs, government officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? If "Yes," describe in Part IV Total. Add lines 1c through 1i Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mX mmmmmm mmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmm mmm mmmmmmmmmmmmmmmm mmmm mm m Part III-A 1 2 3 (b) Amount X X X X X X 57,289. X X 57,289. X Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). mmmmmmmmmmmmmmmmmmm mmmmmmmm m m m m m m m m m m m m m m m m m m m m Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carryover lobbying and political expenditures from the prior year? Part III-B Yes No 1 2 3 Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered "No" OR if Part III-A, line 3 is answered "Yes." mmmmmmmmmmmmmmmmmmmmmmmmmmmm 1 2 Dues, assessments and similar amounts from members Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year b Carryover from last year c Total 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? 5 Taxable amount of lobbying and political expenditures (see instructions) 1 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmm 2a 2b 2c 3 mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m Part IV 4 5 Supplemental Information Complete this part to provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; and Part II-B, line 1i. Also, complete this part for any additional information. SCHEDULE C, PART II-B, LINE 1G LOBBYING EXPENSE COLORADO COLLEGE HIRED A LOBBYIST, INDEPENDENT HIGHER EDUCATION OF COLORADO. Schedule C (Form 990 or 990-EZ) 2009 JSA 9E1266 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 23 84-0402510 Schedule C (Form 990 or 990-EZ) 2009 Part IV Page 4 Supplemental Information (continued) Schedule C (Form 990 or 990-EZ) 2009 JSA 9E1267 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 24 SCHEDULE D (Form 990) OMB No. 1545-0047 Supplemental Financial Statements À¾´½ I Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11, or 12. I Department of the Treasury Internal Revenue Service Name of the organization Attach to Form 990. I Open to Public Inspection See separate instructions. Employer identification number THE COLORADO COLLEGE 84-0402510 Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Complete if the organization answered "Yes" to Form 990, Part IV, line 6. mmmmmmmmmmm mmmm mmmmmm mmmmmmmmm 1 2 3 4 5 (a) Donor advised funds (b) Funds and other accounts Total number at end of year Aggregate contributions to (during year) Aggregate grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? 6 mmmmmmmmmmm Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. Part II Purpose(s) of conservation easements held by the organization (check all that apply). 1 Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Year 2 mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmm 6 2a Total number of conservation easements 2b Total acreage restricted by conservation easements 2c Number of conservation easements on a certified historic structure included in (a) 2d Number of conservation easements included in (c) acquired after 8/17/06 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Yes Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? Yes In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements. a b c d 3 I 4 5 I I I mmmmmmmmmmmmmmmmmmmmmmm No $ 9 Part III 1a b 2 a b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm No Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenues included in Form 990, Part VIII, line 1 $ (ii) Assets included in Form 990, Part X $ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 relating to these items: Revenues included in Form 990, Part VIII, line 1 $ Assets included in Form 990, Part X $ mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI I For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2009 JSA 9E1268 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 25 Page 2 84-0402510 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets(continued) Schedule D (Form 990) 2009 Part III Using the organization's acquisition, acces sion, and other records, check any of the following that are a significant use of its collection items (check all that apply): Public exhibition Loan or exchange programs a d Scholarly research Other b e X Preservation for future generations c X 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIV. 5 During the year, did the organization solici t or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? Yes 3 mmmmmm Part IV X No Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custo dian or other intermediary for contributions or other assets not included on Form 990, Part X? b If "Yes," explain the arrangement in Part XI V and complete the following table: mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm Yes No Amount c d e f 2a b Beginning balance Additions during the year Distributions during the year Ending balance Did the organization include an amount on Form 990, Part X, line 21? If "Yes," explain the arrangement in Part XI V. Part V Endowment Funds. Complete if organization answered "Yes" to Form 990, Part IV, line 10. mmmm mmmmmmmmmmm mmmmmmmmmmmmm mmmmmm m mmmmmmmmmmm mmmmm mmmmmmmm (a) Current Year 1a Beginning of year balance b Contributions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administrative expenses g End of year balance 2 a b c 3a 1c 1d 1e 1f (b) Prior year (c) Two years back 427,738,938. 524,483,301. 4,354,508. 3,764,184. 63,398,598. -91,666,806. 10,529,971. 8,841,741. (d) Three years back 7,529,786. 477,432,287. 427,738,938. Provide the estimated percentage of the y ear end balance held as: Board designated or quasi-endowment 19.2800 % Permanent endowment 27.9200 % Term endowment 52.8000 % Are there endowment funds not in the pos session of the organization that are held and administered for the organization by: (i) unrelated organizations (ii) related organizations b If "Yes" to 3a(ii), are the related organizati ons listed as required on Schedule R? 4 Describe in Part XIV the intended uses of t he organization's endowment funds. I I (e) Four years back I mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Part VI 3a(i) 3a(ii) 3b Yes No X X Investments - Land, Buildings, and Equipment.See Form 990, Part X, line 10. Description of investment (a) Cost or other basis (b) Cost or other (c) Accumulated (investment) basis (other) depreciation mmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm 1a Land 6,099,141. b Buildings 1,425,000. 180,998,115. 56,568,235. c Leasehold improvements d Equipment 14,572,296. 9,990,061. e Other 30,058,143. 3,960,789. Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) mmmmmm I (d) Book value 6,099,141. 125,854,880. 4,582,235. 26,097,354. 162,633,610. Schedule D (Form 990) 2009 JSA 9E1269 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 26 Part VII Page 3 84-0402510 Schedule D (Form 990) 2009 Investments - Other Securities. See Form 990, Part X, line 12. (a) Description of security or category (including name of security) (b) Book value mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmm (c) Method of valuation: Cost or end-of-year market value Financial derivatives Closely-held equity interests Other GLOBAL HEDGED EQUITY INVESTMENTS BENEFICIAL INTEREST IN PERPETUAL TRUSTS PRIVATE CAPITAL INVESTMENTS ALTERNATIVE INVESTMENTS 28,586,021. 63,532,669. 92,702,556. FMV FMV FMV I (a) Description of investment type Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) Part IX FMV 238,978,588. Investments - Program Related. See Form 990, Part X, line 13. Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) Part VIII 54,157,342. (b) Book value (c) Method of valuation: Cost or end-of-year market value I Other Assets. See Form 990, Part X, line 15. (a) Description Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) Part X 1. (b) Book value mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI Other Liabilities. See Form 990, Part X, line 25. (a) Description of liability (b) Amount Federal income taxes DEPOSITS ASSETS HELD FOR OTHERS ANNUITIES PAYABLE OTHER LIFE INCOME FUNDS ASSET RETIREMENT OBLIGATION OTHER POST RETIREMENT BENEFIT PLAN PAYABLE Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) 438,013. 2,990,181. 1,447,079. 3,466,459. 3,225,659. 2,279,043. I 13,846,434. 2. FIN 48 Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48. JSA 9E1270 1.000 Schedule D (Form 990) 2009 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 27 Page 4 84-0402510 Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements Schedule D (Form 990) 2009 Part XI mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm m Total revenue (Form 990, Part VIII, column (A), line 12) Total expenses (Form 990, Part IX, column (A), line 25) Excess or (deficit) for the year. Subtract line 2 from line 1 Net unrealized gains (losses) on investments Donated services and use of facilities Investment expenses Prior period adjustments Other (Describe in Part XIV.) Total adjustments (net). Add lines 4 through 8 Excess or (deficit) for the year per audited financial statements. Combine lines 3 and 9 1 2 3 4 5 6 7 8 9 10 Part XII 1 2 a b c d e 3 4 a b c 5 1 2 a b c d e 3 4 a b c 5 mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 51,266,463. mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm 1,002,854. mmmmmmmmmmmmmmmmmmmmmmmmmmm mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m 1 155,941,325. 2e 3 52,269,317. 103,672,008. 2a 2b 2c 2d mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm 27,078,506. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm m Reconciliation of Expenses per Audited Financial Statements With Expenses per Return mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1,002,854. mmmmmmmmmmmmmmmmmmmmmmmmmmm mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm 26,285,933. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm m Total expenses and losses per audited financial statements Amounts included on line 1 but not on Form 990, Part IX, line 25: Donated services and use of facilities Prior year adjustments Other losses Other (Describe in Part XIV.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIV.) Add lines 4a and 4b Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) Part XIV -792,573. 50,473,890. 55,509,063. Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Total revenue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains on investments Donated services and use of facilities Recoveries of prior year grants Other (Describe in Part XIV.) Add lines 2a through 2d Subtract line 2e from line 1 Amounts included on Form 990, Part VIII, line 12, but not on line 1 : Investment expenses not included on Form 990, Part VIII, line 7b Other (Describe in Part XIV.) Add lines 4a and 4b Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) Part XIII 130,750,514. 125,715,341. 5,035,173. 51,266,463. 1 2 3 4 5 6 7 8 9 10 4a 4b 4c 5 27,078,506. 130,750,514. 1 100,432,262. 2e 3 1,002,854. 99,429,408. 4c 5 26,285,933. 125,715,341. 2a 2b 2c 2d 4a 4b Supplemental Information Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information. SEE PAGE 5 Schedule D (Form 990) 2009 JSA 9E1271 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 28 84-0402510 Schedule D (Form 990) 2009 Part XIV Page 5 Supplemental Information (continued) PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS 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 XI, LINE 8 OTHER CHANGES TO NET ASSETS CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS (792,573) PART XII, LINE 2D OTHER REVENUE ON BOOKS, NOT ON RETURN LOSS ON SALE OF FIXED ASSETS RECLASSED TO INCOME FROM EXPENSE RENTAL EXPENSES RECLASSED 67,779 FROM EXPENSE AND NETTED AGAINST REVENUE 935,075 TOTAL 1,002,854 Schedule D (Form 990) 2009 JSA 9E1226 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 29 84-0402510 Schedule D (Form 990) 2009 Part XIV Page 5 Supplemental Information (continued) PART XII, LINE 4B OTHER REVENUE ON RETURN, NOT ON BOOKS SCHOLARSHIPS RECLASSED FROM REVENUE TO EXPENSE 26,087,910 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 792,573 INVESTMENT FEES RECLASSED FROM REVENUE TO EXPENSE 198,023 TOTAL 27,078,506 PART XIII, LINE 2D OTHER EXPENSE ON BOOKS, NOT ON RETURN LOSS ON SALE OF FIXED ASSETS RECLASSED TO INCOME FROM EXPENSE RENTAL EXPENSES RECLASSED 67,779 FROM EXPENSE AND NETTED AGAINST REVENUE 935,075 TOTAL 1,002,854 PART XIII, LINE 4B OTHER EXPENSE ON RETURN, NOT ON BOOKS SCHOLARSHIPS RECLASSED FROM REVENUE TO EXPENSE INVESTMENT FEES RECLASSED FROM REVENUE TO EXPENSE TOTAL 26,087,910 198,023 26,285,933 Schedule D (Form 990) 2009 JSA 9E1226 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 30 84-0402510 Schedule D (Form 990) 2009 Part XIV Page 5 Supplemental Information (continued) PART X, LINE 2 UNCERTAIN TAX POSITIONS THE COLLEGE ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS ON JULY 1, 2009. AS A RESULT OF THE IMPLEMENTATION, THE COLLEGE EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2010. THE COLLEGE'S 2007 THROUGH 2010 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART III, LINE 1A COLLECTIONS 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. Schedule D (Form 990) 2009 JSA 9E1226 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 31 84-0402510 Schedule D (Form 990) 2009 Part XIV Page 5 Supplemental Information (continued) PART III, QUESTION 4 ART COLLECTION 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. Schedule D (Form 990) 2009 JSA 9E1226 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 32 SCHEDULE E (Form 990 or 990-EZ) OMB No. 1545-0047 Schools I À¾´½ Complete if the organization answered "Yes" to Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. I Department of the Treasury Internal Revenue Service Open to Public Inspection Attach to Form 990 or Form 990-EZ. Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 YES Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No," please explain. If you need more space, use Schedule O (Form 990) 1 2 3 mmmmmmmmmmmmmmmmmmmmm 1 X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 2 X mmmmmmmmmmmmmmmm X 3 NO THE COLLEGE'S NON-DISCRIMINATION POLICY IS PUBLISHED IN ALL REGISTRATION AND ADMISSIONS MATERIALS DISTRIBUTED TO STUDENTS WHO ARE SOLICITED FOR ENROLLMENT IN THE COLLEGE'S DEGREE PROGRAM. 4 5 Does the organization maintain the following? a Records indicating the racial composition of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions? If you answered "No" to any of the above, please explain. If you need more space, use Schedule O (Form 990). mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmm 4a X 4b X 4c 4d X X Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? 5a X b Admissions policies? 5b X c Employment of faculty or administrative staff? 5c X d Scholarships or other financial assistance? 5d X e Educational policies? 5e X 5f X g Athletic programs? 5g X h Other extracurricular activities? If you answered "Yes" to any of the above, please explain. If you need more space, use Schedule O (Form 990). 5h X f Use of facilities? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmm 6 a Does the organization receive any financial aid or assistance from a governmental agency? ATCH 9 b Has the organization's right to such aid ever been revoked or suspended? If you answered "Yes" to either line 6a or line 6b, explain on Schedule O (Form 990). 7 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Schedule O Form (990) 6a 6b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 7 X X X Schedule E (Form 990 or 990-EZ) 2009 JSA 9E1273 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 33 Schedule F (Form 990) I I À¾´½ Complete if the organization answered "Yes" to Form 990, Part IV, line 14b line 15, or line 16. Attach to Form 990. Department of the Treasury Internal Revenue Service I Open to Public Inspection See separate instructions. Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b. Part I 1 OMB No. 1545-0047 Statement of Activities Outside the United States For grantmakers. Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes 2 For grantmakers. Describe in Part IV the organization's procedures for monitoring the use of grant funds outside the United States. 3 Activities per Region. (Use Schedule F-1 (Form 990) if additional space is needed.) (a) Region (b) Number of offices in the region (c) Number of employees or agents in region (d) Activities conducted in region (by type) (i.e., fundraising, program services, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of service(s) in region No (f) Total expenditures in region EUROPE 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 758,616. SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 25,795. NORTH AMERICA 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 51,970. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES UNDERGRADUATE CLASSES 217,553. CENTRAL AMERICA/CARIBBEAN 0 0 INVESTMENTS 0 0 Totals mmmmmmmmmmmm I 1,053,934. For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule F (Form 990) 2009 JSA 9E1274 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 34 84-0402510 Page 2 Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 Use Schedule F-1 (Form 990) if additional space is needed. Schedule F (Form 990) 2009 Part II 1 mmmmmmI (a) Name of organization (b) IRS code section and EIN (if applicable) (c) Region (d) Purpose of grant (e) Amount of cash grant (f) Manner of cash disbursement (g) Amount of non-cash assistance (h) Description of non-cash assistance (i) Method of valuation (book, FMV, appraisal, other) 2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter 3 Enter total number of other organizations or entities mmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mI I Schedule F (Form 990) 2009 JSA 9E1275 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 35 84-0402510 Page 3 Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16. Use Schedule F-1 (Form 990) if additional space is needed. Schedule F (Form 990) 2009 Part III (a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of cash grant (e) Manner of cash disbursement (f) Amount of non-cash assistance (g) Description of non-cash assistance (h) Method of valuation (book, FMV, appraisal, other) Schedule F (Form 990) 2009 JSA 9E1276 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 36 84-0402510 Supplemental Information Complete this part to provide the information required in Part I, line 2, and any additional information. Schedule F (Form 990) 2009 Part IV Page 4 Schedule F (Form 990) 2009 JSA 9E1277 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 37 SCHEDULE I (Form 990) Department of the Treasury Internal Revenue Service Name of the organization 2 Open to Public Inspection I Employer identification number 84-0402510 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmX Yes No Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use Part IV and Schedule I-1 (Form 990) if additional space is needed Part II 1 À¾´½ Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22. Attach to Form 990. THE COLORADO COLLEGE Part I General Information on Grants and Assistance 1 OMB No. 1545-0047 Grants and Other Assistance to Organizations, Governments, and Individuals in the United States (a) Name and address of organization or government (b) EIN mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI (c) IRC section if applicable (d) Amount of cash grant (e) Amount of non-cash assistance (f) Method of valuation (book, FMV, appraisal, other) (g) Description of non-cash assistance (h) Purpose of grant or assistance mmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mI I 2 Enter total number of section 501(c)(3) and government organizations 3 Enter total number of other organizations For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) 2009 JSA 9E1288 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 38 84-0402510 Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 22. Use Part IV and Schedule I-1 (Form 990) if additional space is needed. Schedule I (Form 990) 2009 Part III (b) Number of recipients (a) Type of grant or assistance FINANCIAL AID TO STUDENTS Part IV 963 (c) Amount of cash grant (d) Amount of non-cash assistance (e) Method of valuation (book, FMV, appraisal, other) Page 2 (f) Description of non-cash assistance 26,087,910. Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information. PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS TO U.S. 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. BASED UPON ACADEMIC ACHIEVEMENT. SOME SCHOLARSHIPS OR GRANTS ARE AWARDED THE COLLEGE HAS A STUDENT FINANCIAL ASSISTANCE OFFICE THAT ACCUMULATES ALL REQUIRED INFORMATION FROM THE STUDENTS. THE OFFICE AWARDS SCHOLARSHIPS BASED UPON CRITERIA ESTABLISHED BY THE COLLEGE. Schedule I (Form 990) 2009 JSA 9E1289 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 39 Compensation Information SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" to Form 990, Part IV, line 23. Attach to Form 990. See separate instructions. I I À¾´½ Open to Public Inspection I Name of the organization Employer identification number THE COLORADO COLLEGE Part I Questions Regarding Compensation 84-0402510 Yes No 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Travel for companions Tax indemnification and gross-up payments Discretionary spending account X X Housing allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (e.g., maid, chauffeur, chef) b If any of the boxes on line 1a is checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm Compensation committee Independent compensation consultant Form 990 of other organizations X X X During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? b Participate in, or receive payment from, a supplemental nonqualified retirement plan? c Participate in, or receive payment from, an equity-based compensation arrangement? If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. 5 a b 6 a b 8 9 2 X 4a 4b 4c X Written employment contract Compensation survey or study Approval by the board or compensation committee mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mmmmmmmmmmmmmmm 7 X Indicate which, if any, of the following the organization uses to establish the compensation of the organization's CEO/Executive Director. Check all that apply. 3 4 1b Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9. For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: The organization? Any related organization? If "Yes" to line 5a or 5b, describe in Part III. For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: The organization? Any related organization? If "Yes" to line 6a or 6b, describe in Part III. For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not described in lines 5 and 6? If "Yes," describe in Part III Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe in Part III If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 5a 5b X X mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 6a 6b X X mmmmmmmmmmmmmmmmmmmmmmmm 7 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. 8 X X 9 Schedule J (Form 990) 2009 JSA 9E1290 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 40 Page 2 84-0402510 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.Use Schedule J-1 if additional space is needed. Schedule J (Form 990) 2009 Part II For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII. Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a. (B) Breakdown of W-2 and/or 1099-MISC compensation (A) Name (i) Base compensation (i) SUSAN ASHLEY (ii) RICHARD CELESTE (ii) MIKE EDMONDS (ii) STEPHEN ELDER (ii) MARK HATCH (ii) CHRIS MELCHER (ii) ROBERT MOORE (ii) KEN RALPH (ii) RANDY STILES (ii) TIMOTHY FULLER (ii) WALT HECOX (ii) PAUL KUERBIS (ii) CHARLOTTE MENDOZA (ii) SCOTT OWENS (ii) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 203,125. 0. 352,644. 0. 120,101. 0. 169,153. 0. 159,826. 0. 167,515. 0. 199,393. 0. 141,964. 0. 144,854. 0. 162,166. 0. 163,368. 0. 156,942. 0. 154,430. 0. 218,273. 0. (ii) Bonus & incentive compensation 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 36,147. 0. (iii) Other reportable compensation 450. 0. 6,000. 0. 500. 0. 7,131. 0. 0. 0. 500. 0. 0. 0. 9,727. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 19,950. 0. (C) Retirement and other deferred compensation 20,899. 0. 22,785. 0. 11,885. 0. 16,446. 0. 15,351. 0. 16,405. 0. 17,058. 0. 13,557. 0. 13,398. 0. 16,986. 0. 13,473. 0. 12,687. 0. 13,577. 0. 39,222. 0. (D) Nontaxable benefits 10,066. 0. 56,417. 0. 28,752. 0. 12,369. 0. 12,317. 0. 12,361. 0. 1,767. 0. 11,215. 0. 1,622. 0. 11,280. 0. 11,173. 0. 11,141. 0. 6,348. 0. 896. 0. (E) Total of columns (B)(i)-(D) (F) Compensation reported in prior Form 990 or Form 990-EZ 234,540. 0. 437,846. 0. 161,238. 0. 205,099. 0. 187,494. 0. 196,781. 0. 218,218. 0. 176,463. 0. 159,874. 0. 190,432. 0. 188,014. 0. 180,770. 0. 174,355. 0. 314,488. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. (i) (ii) (i) (ii) Schedule J (Form 990) 2009 JSA 9E1291 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 41 84-0402510 Page 3 Part III Supplemental Information Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information. Schedule J (Form 990) 2009 SCHEDULE J, PART I, QUESTION 1A HOUSING ALLOWANCE & HEALTH AND SOCIAL CLUB DUES HOUSING: THE PRESIDENT OF THE COLLEGE AND THE VICE PRESIDENT FOR STUDENT LIFE, IN ORDER TO FULFILL THEIR RESPONSIBILITIES, ARE REQUIRED TO LIVE ON CAMPUS AND ARE PROVIDED HOUSING. CLUB DUES: AS A WORKING CONDITION BENEFIT, CLUB MEMBERSHIPS ARE PROVIDED TO THE DIRECTOR OF BUSINESS SERVICES AND THE VICE PRESIDENT FOR ADVANCEMENT. THE PURPOSE OF THE MEMBERSHIPS FOR THESE POSITIONS IS TO CULTIVATE AND MAINTAIN RELATIONSHIPS WITH BUSINESS AND INDIVIDUALS WHO ARE IN A POSITION TO ADVANCE THE MISSION OF THE COLLEGE. ANY PERSONAL USE OF MEMBERSHIPS IS INFREQUENT AND IS PAID OUT OF POCKET BY THE EMPLOYEE. Schedule J (Form 990) 2009 JSA 9E1292 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 42 84-0402510 Page 3 Part III Supplemental Information Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information. Schedule J (Form 990) 2009 SCHEDULE J, PART I, QUESTION 4B NON-QUALIFIED BENEFIT PLANS A 457(F) PLAN WAS ESTABLISHED WITH AN ANNUAL $20,000 CONTRIBUTION LIMIT FOR SCOTT OWENS. THE VESTING PERIOD IS 5 YEARS. AT THE END OF THE FISCAL YEAR SCOTT WAS NOT YET VESTED IN THE PLAN. SCHEDULE J, PART I, QUESTION 7 NON-FIXED PAYMENTS SCOTT OWENS MAY RECEIVE A BONUS BETWEEN 5%-10% OF HIS ANNUAL SALARY BASED UPON APR (NCAA ACADEMIC PERFORMANCE RANKING) EACH YEAR FOR PROMOTING ACADEMIC EXCELLENCE IN THE ICE HOCKEY PROGRAM. OWENS MAY ALSO RECEIVE A BONUS UP TO 5% OF HIS ANNUAL SALARY FOR PROVIDING APPROPRIATE DEVELOPMENT METHODS FOR HIS STUDENT-ATHLETES. OWENS WILL ALSO RECEIVE A BONUS BETWEEN 2%-7% OF HIS ANNUAL SALARY FOR WCHA OR NCAA REGIONAL OR NATIONAL COACH OF THE YEAR AWARDS. Schedule J (Form 990) 2009 JSA 9E1292 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 43 SCHEDULE J-2 (Form 990) OMB No. 1545-0047 Continuation Sheet for Form 990 I Attach to Form 990 to list additional information for Form 990, Part VII, Section A, line 1a. Department of the Treasury Internal Revenue Service I See the Instructions for Form 990. Name of the Organization À¾´½ Open to Public Inspection Employer identification number THE COLORADO COLLEGE 84-0402510 Part I Continuation of Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Former Highest compensated employee Key employee Officer Institutional trustee BRIAN WILLIAMSON TRUSTEE JACK WOLD TRUSTEE NANCY WOODROW CO-VICE CHAIR SUZANNE WOOLSEY CHAIR WILLIAM CAMPBELL TRUSTEE SUSAN ASHLEY DEAN OF COLLEGE/FACULTY MIKE EDMONDS V.P. STUDENT LIFE STEPHEN ELDER V.P. DEVELOPMENT MARK HATCH V.P. ADMISSIONS CHRIS MELCHER LEGAL COUNCIL ROBERT MOORE V.P. FINANCE & ADMINISTRATION RANDY STILES V.P. INFO. SERVICES KEN RALPH DIR. OF ATHLETICS TIMOTHY FULLER PROFESSOR WALT HECOX PROFESSOR PAUL KUERBIS PROFESSOR / DIRECTOR CHARLOTTE MENDOZA PROFESSOR SCOTT OWENS HOCKEY COACH (C) Position (check all that apply) Individual trustee or director (B) Average hours per week (A) Name and title (D) Reportable compensation from the organization (W-2/1099-MISC) 46889H 5974 5/9/2011 (F) Estimated amount of other compensation from the organization and related organizations 1.00 X 0. 0. 0. 1.00 X 0. 0. 0. 1.00 X X 0. 0. 0. 1.00 X X 0. 0. 0. 1.00 X 0. 0. 0. 40.00 X 203,575. 0. 30,965. 40.00 X 120,601. 0. 40,637. 40.00 X 176,284. 0. 28,815. 40.00 X 159,826. 0. 27,668. 40.00 X 168,015. 0. 28,766. 40.00 X 199,393. 0. 18,825. 40.00 X 144,854. 0. 15,020. 151,691. 0. 24,772. 40.00 X 40.00 X 162,166. 0. 28,266. 40.00 X 163,368. 0. 24,646. 40.00 X 156,942. 0. 23,828. 40.00 X 154,430. 0. 19,925. 40.00 X 274,370. 0. 40,118. For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. JSA 9E1259 1.000 (E) Reportable compensation from related organizations (W-2/1099-MSC) 4:23:30 PM Schedule J-2 (Form 990) 2009 4544 PAGE 44 SCHEDULE K (Form 990) I Supplemental Information on Tax-Exempt Bonds OMB No. 1545-0047 À¾´½ Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions, explanations, and any additional information on Schedule O (Form 990). Department of the Treasury Internal Revenue Service I Open to Public Attach to Form 990. See separate instructions. Inspection Name of the organization Employer identification number THE COLORADO COLLEGE Part I Bond Issues 84-0402510 (a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased Yes No (h) On behalf of issuer Yes No A CITY OF COLORADO SPRINGS 84-6000574 196626CS2 05/17/2005 28,056,932. REFUND SERIES 1999 BONDS X X B EL PASO COUNTY, COLORADO 84-6000764 28337LCB2 02/18/2010 51,597,849. REFUND SERIES 2003, 2004, AND 2006 X X C D E Part II 1 2 3 4 5 6 7 8 Proceeds A mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m mmmmm m m m m m m m m m m m m mmmmmmmmmmmmmmmmmmmm Total proceeds of issue Gross proceeds in reserve funds Proceeds in refunding or defeasance escrows Other unspent proceeds Issuance costs from proceeds Working capital expenditures from proceeds Capital expenditures from proceeds Year of substantial completion C 51,597,849. 27,727,929. 51,065,000. 329,002. 532,849. 2005 Yes D E 2010 No Yes X 9 Were the bonds issued as part of a current refunding issue? 10 Were the bonds issued as part of an advance refunding issue? 11 Has the final allocation of proceeds been made? 12 Does the organization maintain adequate books and records to support the final allocation of proceeds? Part III B 28,056,932. No Yes No Yes No Yes No Yes No Yes No X mmmmmmmmmmmmmmmmmmmmmmmmmmm XX mmmmmmmmmm mmmmmmmm X X X X Private Business Use 1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? mmmmmmmmmmmmmmmmmmmmmmmmmmm A Yes B No Yes C No Yes D E 2 Are there any lease arrangements with respect to the financed property which may result in private business use? X For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule K (Form 990) 2009 JSA 9E1295 2.000 46889H 5974 5/9/2011 4:23:30 PM No X 4544 PAGE 45 Page 2 Schedule K (Form 990) 2009 Part III Private Business Use (Continued) A 3a Are there any management or service contracts with respect to the financed property which may result in private business use? b Are there any research agreements with respect to the financed property which may result in private business use? c Does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts or research agreements relating to the financed property? 4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Yes B No 6 7 Part IV Yes E No Yes No % 0.0000 % % % % % % 0.0000 % 0.0000 % % % % % % % X Yes B No Yes C No X X X X X X X X available temporary period? X X Did the bond issue qualify for an exception to rebate? X X 2 Is the bond issue a variable rate issue? 3a Has the organization or the governmental issuer identified a hedge with respect to the bond issue on its books and records? D No X A mmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm Yes X mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmm I mmmmmm I mmmmmmmmmmmmmmmmmmmmmmmmmm m mmmmmmmmmmmmmmm Arbitrage Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? 1 C No X Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government Total of lines 4 and 5 Has the organization adopted management practices and procedures to ensure the post-issuance compliance of its tax-exempt bond liabilities? 5 Yes Yes D No Yes E No Yes No b Name of provider c Term of hedge 4a Were gross proceeds invested in a GIC? b Name of provider c Term of GIC d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? 5 6 Were any gross proceeds invested beyond an Schedule K (Form 990) 2009 JSA 9E1296 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 46 SCHEDULE L OMB No. 1545-0047 Transactions With Interested Persons I (Form 990 or 990-EZ) À¾´½ Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b. Attach to Form 990 or Form 990-EZ. See separate instructions. I Department of the Treasury Internal Revenue Service Name of the organization I Open To Public Inspection Employer identification number THE COLORADO COLLEGE Part I Excess Benefit Transacations(section 501(c)(3) and section 501(c)(4) organizations only). 84-0402510 Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b. 1 (a) Name of disqualified person (c) Corrected? (b) Description of transaction Yes Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958 Enter the amount of tax, if any, on line 2, above, reimbursed by the organization 2 No mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI mmmmmmmmmmmmmmI 3 Part II $ $ Loans to and/or From Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a. (a) Name of interested person and purpose (b) Loan to or from the organization? To KEN RALPH SIGN./RENTION INCEN. Total (c) Original principal amount (d) Balance due From X Yes 25,000. 10,000. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI $ Part III (e) In default? (f) Approved (g) Written No by board or committee? agreement? Yes Yes X No X No X 10,000. Grants or Assistance Benefitting Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 27. (a) Name of interested person Part IV (b) Relationship between interested person and the organization (c) Amount and type of assistance Business Transactions Involving Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues? Yes For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. No Schedule L (Form 990 or 990-EZ) 2009 JSA 9E1297 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 47 SCHEDULE M (Form 990) OMB No. 1545-0047 Noncash Contributions I À¾´½ Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30. Attach to Form 990. Department of the Treasury Internal Revenue Service I Name of the organization Open To Public Inspection Employer identification number THE COLORADO COLLEGE Part I Types of Property 84-0402510 (a) Check if applicable 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 (b) Number of contributions mmmmmmmmmm mmmmmm mmmmmm mmmmmm mmmmmmmmmmmmmmm mmmmmm mmmmmmmmm mmmmmmmm mmmmm mmm mmmmmmmmmm mmmmm (c) Revenues reported on Form 990, Part VIII, line 1g Art-Works of art Art-Historical treasures Art-Fractional interests X 18,979. Books and publications Clothing and household X 3,398. goods Cars and other vehicles Boats and planes Intellectual property X 33 682,434. Securities-Publicly traded Securities-Closely held stock Securities-Partnership, LLC, or trust interests Securities-Miscellaneous Qualified conservation contribution-Historic structures Qualified conservation contribution-Other X 1 190,000. Real estate-Residential Real estate-Commercial Real estate-Other X 6 12,732. Collectibles Food inventory Drugs and medical supplies Taxidermy Historical artifacts Scientific specimens Archeological artifacts 84. 50,772. Other ( ATCH 1 ) Other ( ) Other ( ) Other ( ) Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement I I I I mmmmmmmmmmmmm mmmmmmmm mmmmmm mmmmmm mmmmmmmmm mmmmmmmmmmmm mmmmmmmmmmm mmmm mmmmmmmmmmmmm mmmmmmmmm mmmmmmmm mmmmmmm (d) Method of determining revenues FAIR MARKET VALUE FAIR MARKET VALUE FAIR MARKET VALUE APPRAISED VALUE FAIR MARKET VALUE mmmmmmmmmm 0 29 Yes 30 a During the year, did the organization receive by contribution any property reported in Part I, line 1-28 that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period? b If "Yes," describe the arrangement in Part II. 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? 32 a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions? b If "Yes," describe in Part II. 33 If the organization did not report revenues in column (c) for a type of property for which column (a) is checked, describe in Part II. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. X 30a mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm X 31 32a No X Schedule M (Form 990) 2009 JSA 9E1298 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 48 84-0402510 Page 2 Supplemental Information. Complete this part to provide the information required by Part I, lines 30b, 32b, and 33. Also complete this part for any additional information. Schedule M (Form 990) 2009 Part II PART I, QUESTION 32B NONCASH CONTRIBUTIONS COLORADO COLLEGE USES A THIRD PARTY TO ASSIST WITH THE PROCESS OF VEHICLE DONATIONS. FOR FISCAL YEAR 2010, NO VEHICLES WERE DONATED TO THE COLLEGE. PART I, COLUMN B NUMBER OF CONTRIBUTIONS THE NUMBER OF CONTRIBUTIONS IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Schedule M (Form 990) 2009 JSA 9E1299 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 49 84-0402510 Page 2 Supplemental Information. Complete this part to provide the information required by Part I, lines 30b, 32b, and 33. Also complete this part for any additional information. Schedule M (Form 990) 2009 Part II ATTACHMENT 1 SCHEDULE M, PART I - OTHER NONCASH CONTRIBUTIONS DESCRIPTION (A) CHECK (B) NUMBER OF CONTRIBUTIONS (C) REVENUES REPORTED (D) METHOD OF DETERMINING GIFT CARDS X 28 958. FOOD & BEVERAGES X 24 30,757. FAIR MARKET VALUE CD'S AND DVD'S X 8 242. FAIR MARKET VALUE FURNITURE & EQUIPMENT X 4 5,780. FAIR MARKET VALUE EVENT TICKETS X 2 422. FAIR MARKET VALUE MUSIC INSTRUMENTS X 2 4,000. FAIR MARKET VALUE OTHER X 16 8,613. FAIR MARKET VALUE 84. 50,772. TOTALS FACE VALUE Schedule M (Form 990) 2009 JSA 9E1299 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 50 SCHEDULE O (Form 990) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Supplemental Information to Form 990 Complete to provide information for responses to specific questions on Form 990 or to provide any additional information. Attach to Form 990. I Name of the organization À¾´½ Open to Public Inspection Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 2 PART VI, QUESTION 11A DESCRIBE PROCESS TO REVIEW 990 THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER, WITH A DETAIL REVIEW BEING DONE BY THE CONTROLLER AND CFO OF COLORADO COLLEGE. THE FORM 990 IS THEN PRESENTED TO THE AUDIT COMMITTEE WHERE THEY APPROVE THE DRAFT TO FILE WITH THE IRS. ONCE APPROVED BY THE AUDIT COMMITTEE, THE FINAL FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD BEFORE FILING THE RETURN WITH THE IRS. PART VI, QUESTION 12C DESCRIBE HOW CONFLICT OF INTEREST POLICY IS MONITORED & ENFORCED THE COLLEGE LEGAL COUNSEL IS CHARGED WITH PRIMARY RESPONSIBILITY FOR MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY, AND IS ASSISTED BY THE PRESIDENT, THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION, AND THE INTERNAL AUDITOR. THE CURRENT POLICY, ADOPTED BY THE BOARD OF TRUSTEES IN 2008, REQUIRES THAT A DETAILED ANNUAL DISCLOSURE FORM BE SIGNED AND SUBMITTED BY ALL TRUSTEES, THE PRESIDENT, ALL OFFICERS OF THE COLLEGE, ALL SENIOR STAFF (PERSONS REPORTING TO THE PRESIDENT), ALL PERSONS REPORTING TO SENIOR STAFF, AND ANY OTHER PERSON AT THE COLLEGE WHOSE RESPONSIBILITIES INCLUDE SIGNIFICANT DECISIONS IN PURCHASING, VENDOR CONTRACTS, MAJOR SERVICE CONTRACTS, AND CONSTRUCTION CONTRACTS. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST IS A VIOLATION OF COLLEGE POLICY AND MAY RESULT IN PUNISHMENT OF EMPLOYEES UP TO AND INCLUDING TERMINATION OF EMPLOYMENT, AND IN THE CASE OF TRUSTEES POSSIBLE For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule O (Form 990) 2009 JSA 9E1227 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 51 Page 2 Schedule O (Form 990) 2009 Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 2 (CONT'D) RESIGNATION OR FORCED RECUSAL ON MATTERS RAISING A CONFLICT OF INTEREST. ANY DISCLOSURE THAT RAISES A MATERIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH, IS REVIEWED BY THE LEGAL COUNSEL, AND/OR THE PRESIDENT, THE CHAIR OF THE BOARD, THE AUDIT COMMITTEE, OR THE INTERNAL AUDITOR, 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. PART VI, QUESTION 15A DESCRIBE THE PROCESS FOR DETERMINING CEO COMPENSATION THE DIRECTOR OF HUMAN RESOURCES CONDUCTS AN ANNUAL MARKET STUDY, INCLUDING A REVIEW OF FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THESE RESULTS ARE USED TO DEVELOP A RECOMMENDATION WHICH IS PRESENTED TO, AND APPROVED BY, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE ANNUAL PROCESS IS DOCUMENTED AND WAS MOST RECENTLY DETERMINED MAY 2010. PART VI, QUESTION 15B DESCRIBE THE PROCESS FOR DETERMINING OFFICERS COMPENSATION THE DIRECTOR OF HUMAN RESOURCES CONDUCTS AN ANNUAL MARKET STUDY, INCLUDING A REVIEW OF FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THESE RESULTS ARE USED TO DEVELOP A RECOMMENDATION WHICH IS PRESENTED TO, AND APPROVED BY THE PRESIDENT OF THE COLLEGE. THE ANNUAL PROCESS IS DOCUMENTED AND WAS MOST RECENTLY DETERMINED MAY 2010. PART VI, QUESTION 19 Schedule O (Form 990) 2009 JSA 9E1228 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 52 Page 2 Schedule O (Form 990) 2009 Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 2 (CONT'D) DESCRIBE HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC COLORADO COLLEGE MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST FOR A VALID BUSINESS PURPOSE. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE COLLEGE'S WEBSITE. ATTACHMENT 3 FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION 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 IT MISSION OF EDUCATING FOR OUR TIME WHEN IT GRADUATES WOMEN AND MEN WITH MENTAL AGILITY AND THE SKILLS OF CRITICAL JUDGMENT, PEOPLE WHO 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 THE CLASSROOMS, LIBRARY, AND LABORATORY, IN THE RESIDENCE HALLS AND ON THE PLAYING FIELDS, IN THE LOCAL COMMUNITY AND IN FOREIGN COUNTRIES, THE COLLEGE CONFRONTS STUDENTS WITH UNFAMILIAR PERSPECTIVES AND NEW POSSIBILITIES OF THOUGHT AND ACTION. WE EXPLORE WITH THEM THE COMPLEXITIES OF THE NATURAL WORLD, THE ACHIEVEMENTS OF THE HUMAN PAST, AND THE URGENT Schedule O (Form 990) 2009 JSA 9E1228 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 53 Page 2 Schedule O (Form 990) 2009 Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 3 (CONT'D) FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION SOCIAL AND MORAL ISSUES OF THE PRESENT. WE TEACH THEM HOW TO RECOGNIZE RELEVANT EVIDENCE IN VARIOUS FIELDS OF INQUIRY AND HOW TO WEIGH THAT EVIDENCE. WE PRESS THEM TO READ CAREFULLY, THINK CRITICALLY, REFLECT THOUGHTFULLY, AND EXPRESS THEIR IDEAS EFFECTIVELY, WITH PRECISION AND GRACE. WE ENCOURAGE THEIR PERSONAL QUEST FOR A WORTHY VISION THAT CAN INSPIRE BOTH ACTION AND HOPE AND WILL ENABLE THEM TO HELP CREATE A MORE HUMANE WORLD. COLORADO COLLEGE IS DISTINCTIVE IN ITS CONVICTION THAT ACTIVE LEARNING HAPPENS BEST WHEN STUDENTS PURSUE A SINGLE SUBJECT OF STUDY FOR SEVERAL WEEKS IN SMALL CLASSES IN WHICH NO TICKING CLOCK CAN INTERRUPT THE ANIMATED EXCHANGE OF IDEAS. WE ARE CONFIDENT THAT THE LEARNING OPPORTUNITIES MADE POSSIBLE BY OUR DISTINCTIVE CURRICULAR SYSTEM FOSTER A KIND OF INTELLECTUAL ENGAGEMENT THAT WILL CONTINUE TO ENRICH THE LIVES OF COLORADO COLLEGE GRADUATES AS THEY BECOME LEADERS IN THEIR PROFESSIONS AND COMMUNITIES. ATTACHMENT 4 990, PART VII- COMPENSATION OF THE FIVE HIGHEST PAID IND. CONTRACTORS COMPENSATION NAME AND ADDRESS DESCRIPTION OF SERVICES BON APPETIT MANAGEMENT COMPANY 1000 W. TEMPLE ST. LOS ANGELES, CA 90074 FOOD SERVICE 5,792,002. SODEXO INC. & AFFILIATES 210 E. CACHE LA POUDRE ST. COLORADO SPRINGS, CO 80903 JANITORIAL SERVICE 2,248,408. BRYAN CONSTRUCTION INC. 7025 CAMPUS DR. CONSTRUCTION SERVICE 995,824. Schedule O (Form 990) 2009 JSA 9E1228 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 54 Page 2 Schedule O (Form 990) 2009 Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 4 (CONT'D) 990, PART VII- COMPENSATION OF THE FIVE HIGHEST PAID IND. CONTRACTORS NAME AND ADDRESS DESCRIPTION OF SERVICES COMPENSATION COLORADO SPRINGS, CO 80920 GERALD H. PHIPPS, INC. 5995 GREENWOOD PLAZA BLVD. GREENWOOD VILLAGE, CO 80111 CONSTRUCTION SERVICE 907,130. JOHN W. BRISTOL & CO. INC. 48 WALL STREET, 18TH FL. NEW YORK, NY 10005 INVESTMENT SERVICE 386,361. TOTAL COMPENSATION 10,329,725. ATTACHMENT 5 FORM 990, PART VIII - INVESTMENT INCOME (A) TOTAL REVENUE DESCRIPTION INTEREST & DIVIDENDS TOTALS (B) RELATED OR EXEMPT REVENUE (C) UNRELATED BUSINESS REV. 5,230,408. -848,095. 5,230,408. -848,095. (D) EXCLUDED REVENUE 6,078,503. 6,078,503. ATTACHMENT 6 FORM 990, PART X - NOTES AND LOANS RECEIVABLE BORROWER: EMPLOYEE NOTES RECEIVABLE BEGINNING BALANCE DUE ..................................... ENDING BALANCE DUE ........................................ 17,560. 14,623. TOTAL BEGINNING NOTES AND LOANS RECEIVABLE 17,560. TOTAL ENDING NOTES AND LOANS RECEIVABLES 14,623. Schedule O (Form 990) 2009 JSA 9E1228 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 55 Page 2 Schedule O (Form 990) 2009 Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 ATTACHMENT 7 FORM 990, PART X - INVESTMENTS - PUBLICLY TRADED SECURITIES BEGINNING BOOK VALUE DESCRIPTION FIXED INCOME SECURITIES DOMESTIC EQUITY INVESTMENTS ENDING BOOK VALUE COST OR FMV 42,934,345. 69,751,576. FMV 117,973,346. 106,623,830. FMV 59,112,657. 66,118,092. FMV 220,020,348. 242,493,498. INTERNATIONAL EQUITY INVESTMENTS TOTALS ATTACHMENT 8 FORM 990, PART X - SECURED MORTGAGES AND NOTES PAYABLE LENDER: CAPITAL LEASE PAYABLE BEGINNING BALANCE DUE ................................... ENDING BALANCE DUE ...................................... 1,971,427. 1,418,342. TOTAL BEGINNING MORTGAGES AND OTHER NOTES PAYABLE 1,971,427. TOTAL ENDING MORTGAGES AND OTHER NOTES PAYABLE 1,418,342. ATTACHMENT 9 SCHEDULE E - EXPLANATION FOR LINE 6A COLORADO COLLEGE RECEIVES PRIMARILY RESEARCH GRANTS FROM A VARIETY OF FEDERAL AND STATE AGENCIES. COLORADO COLLEGE RECEIVES GOVERNMENT MONEY FOR FINANCIAL AID FOR ITS STUDENTS. Schedule O (Form 990) 2009 JSA 9E1228 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 56 SCHEDULE R (Form 990) OMB No. 1545-0047 Related Organizations and Unrelated Partnerships I À¾´½ Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36 or 37. Attach to Form 990. See separate instructions. Department of the Treasury Internal Revenue Service I Open to Public Inspection I Name of the organization Employer identification number THE COLORADO COLLEGE 84-0402510 Part I Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.) (a) Name, address, and EIN of disregarded entity DALE STREET PROPERTIES, LLC 116 EAST DALE STREET Part II (b) Primary activity 20-2018989 COLORADO SPRINGS, CO 80903 REAL ESTATE (c) Legal domicile (state or foreign country) CO (d) Total income 15,349. (e) End-of-year assets (f) Direct controlling entity 0. N/A Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.) (a) Name, address, and EIN of related organization (b) Primary activity For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501(c)(3)) (f) Direct controlling entity Schedule R (Form 990) 2009 JSA 9E1307 2.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 57 Page 2 84-0402510 Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.) Schedule R (Form 990) 2009 Part III (a) Name, address, and EIN of related organization Part IV (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income (related, unrelated, excluded from tax under sections 512-514) (f) Share of total income (g) Share of end-of-year assets (h) Disproportionate allocations? (i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065) Yes No (j) General or managing partner? Yes No Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) (a) Name, address, and EIN of related organization CASCADE AVENUE MEDICAL BUILDING (h) Percentage ownership INACTIVE CO N/A C 0. 0. 100.0000 CRUT CO N/A T 0. 49,823. 100.0000 CRUT CO N/A T 0. 0. 100.0000 CRAT CO N/A T 0. 1,306,790. 100.0000 CRAT CO N/A T 0. 5,716. 100.0000 CRUT CO N/A T 0. 16,933. 100.0000 CRUT CO N/A T 0. 394,376. 100.0000 80-0025809 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 EMILY LANDON CAMERON FAMILY FUND (g) Share of end-of-year assets 84-1382395 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 THE DWIGHT S 1951 & SUE BROTHERS STD CRT (f) Share of total income 74-2630935 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 JOY K. BAISINGER FND OF THE CO. COLLEGE (e) Type of entity (C corp, S corp, or trust) 74-2761705 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 THE DONALD E. AUTREY CHARITABLE TRUST (d) Direct controlling entity 84-1382403 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 JAMES AUSTIN UNITRUST (c) Legal domicile (state or foreign country) 84-6029636 809 N. CASCADE AVENUE COLORADO SPRINGS, CO 80903 THE DEMMIN-ABELL CRUT (b) Primary activity 74-2225597 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 Schedule R (Form 990) 2009 JSA 9E1308 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 58 84-0402510 Schedule R (Form 990) 2009 Part V Page 3 Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, or 36.) Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. 1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV? a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity b Gift, grant, or capital contribution to other organization(s) c Gift, grant, or capital contribution from other organization(s) d Loans or loan guarantees to or for other organization(s) e Loans or loan guarantees by other organization(s) Yes mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m No 1a 1b 1c 1d 1e X X X X X f g h i Sale of assets to other organization(s) Purchase of assets from other organization(s) Exchange of assets Lease of facilities, equipment, or other assets to other organization(s) 1f 1g 1h 1i X X X X j k l m n Lease of facilities, equipment, or other assets from other organization(s) Performance of services or membership or fundraising solicitations for other organization(s) Performance of services or membership or fundraising solicitations by other organization(s) Sharing of facilities, equipment, mailing lists, or other assets Sharing of paid employees 1j 1k 1l 1m 1n X X X X X o p Reimbursement paid to other organization for expenses Reimbursement paid by other organization for expenses 1o 1p X X q r 1q Other transfer of cash or property to other organization(s) 1r Other transfer of cash or property from other organization(s) If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. X X 2 (b) Transaction type (a–r) (a) Name of other organization (c) Amount involved (1) (2) (3) (4) (5) (6) Schedule R (Form 990) 2009 JSA 9E1309 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 59 Part VI Page 4 84-0402510 Schedule R (Form 990) 2009 Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.) Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (a) Name, address, and EIN of entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Are all partners section 501(c)(3) organizations? Yes No (e) Share of end-of-year assets (f) Disproportionate allocations? Yes (g) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065) No (h) General or managing partner? Yes No Schedule R (Form 990) 2009 JSA 9E1310 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 60 SCHEDULE R-1 (Form 990) OMB No. 1545-0047 Continuation Sheet for Schedule R (Form 990) À¾´½ I Attach to Form 990 to list additional information for Schedule R (Form 990), Part I; Part II; Part III; Part IV; Part V, line 2; or Part VI. Open to Public I Department of the Treasury Internal Revenue Service See instructions for Schedule R (Form 990). Inspection Name of filing organization Employer identification number THE COLORADO COLLEGE 84-0402510 Part I Continuation of Identification of Disregarded Entities (a) Name, address, and EIN of disregarded entity (b) Primary activity For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. (c) Legal domicile (state or foreign country) (d) Total income (e) End-of-year assets (f) Direct controlling entity Schedule R-1 (Form 990) 2009 JSA 9E1311 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 61 Page 2 Schedule R-1 (Form 990) 2009 Part II Continuation of Identification of Related Tax-Exempt Organizations (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (e) (f) (d) Exempt Code section Public charity status Direct controlling (if section 501(c)(3)) entity Schedule R-1 (Form 990) 2009 JSA 9E1312 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 62 Page 3 Schedule R-1 (Form 990) 2009 Continuation of Identification of Related Organizations Taxable as a Partnership Part III (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income (related, unrelated, excluded from tax under sections 512-514.) (f) Share of total income (g) Share of end-of-year assets (h) Disproportionate allocations? Yes No (i) Code V-UBI amount on box 20 of K-1 (j) General or managing partner? Yes No Schedule R-1 (Form 990) 2009 JSA 9E1313 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 63 Part IV Page 4 84-0402510 Schedule R-1 (Form 990) 2009 Continuation of Identification of Related Organizations Taxable as a Corporation or Trust (a) Name, address, and EIN of related organization ROSALIE YERKES FIGGE CRUT 2 T 0. 76,740. 100.0000 CRUT CO N/A T 0. 38,187. 100.0000 CRUT CO N/A T 0. 38,187. 100.0000 CRUT CO N/A T 0. 38,187. 100.0000 CRUT CO N/A T 0. 38,184. 100.0000 CRUT CO N/A T 0. 38,187. 100.0000 CRUT CO N/A T 0. 38,189. 100.0000 CRUT CO N/A T 0. 38,187. 100.0000 CRAT CO N/A T 0. 84,173. 100.0000 CRAT CO N/A T 0. 83,766. 100.0000 CRUT CO N/A T 0. 282,199. 100.0000 CRUT CO N/A T 0. 382,173. 100.0000 CRUT CO N/A T 0. 458,470. 100.0000 CRUT CO N/A T 0. 135,598. 100.0000 CRUT CO N/A T 0. 525,474. 100.0000 PERP. TRUST CO N/A T 1,775. 149,411. 100.0000 PERP. TRUST CO N/A T 36,142. 467,749. 100.0000 84-6049390 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 A BARNEY TRUST N/A 01-6185286 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 FACULTY SALARY FUND - HAWLEY CO 84-1382410 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 REBECCA THOMAS CRUT CRUT 84-6230716 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 TED & BETTY NABSTEDT CRUT 100.0000 06-1730490 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 STANLEY & LUCY-ANNE LOPAT FD 51,944. 84-1382412 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 THE KLINGMAN CRUT 0. 84-1382406 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 MARGARET D. JARBOE CHAR TR T 84-1382407 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 LEO/BETTY LUE HILL CHR TR 2 N/A 55-6171543 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 LEO & BETTY LUE HILL CHAR TR CO 56-2480930 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 10 CRUT 56-2480929 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 9 (h) Percentage ownership 56-2480874 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 8 (g) Share of end-of-year assets 56-2480872 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 7 (f) Share of total income 56-2480871 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 6 (e) Type of entity (C corp, S corp, or trust) 56-2480950 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 5 (d) Direct controlling entity 90-0038254 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 4 (c) Legal domicile (state or foreign country) 80-0025812 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 ROSALIE YERKES FIGGE CRUT 3 (b) Primary activity 84-6217136 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 Schedule R-1 (Form 990) 2009 JSA 9E1314 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 64 Page 4 Schedule R-1 (Form 990) 2009 Part IV Continuation of Identification of Related Organizations Taxable as a Corporation or Trust (a) Name, address, and EIN of related organization OTIS & MARGARET BARNES TRUST (e) Type of entity (C corp, S corp, or trust) (f) Share of total income (g) Share of end-of-year assets (h) Percentage ownership PERP. TRUST CO N/A T 298,224. 14,592,140. 100.0000 PERP. TRUST CO N/A T 186,390. 8,496,350. 100.0000 PERP. TRUST CO N/A T 21,333. 191,915. 66.6667 PERP. TRUST CO N/A T 133,947. 3,023,588. 100.0000 84-6150097 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 CARLTON TRUST (d) Direct controlling entity 84-6268287 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 JACKSON TRUST (c) Legal domicile (state or foreign country) 84-6023466 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 MARGARET BARNES 1992 IRREV. (b) Primary activity 84-6331869 14 EAST CACHE LA POUDRE STREET COLORADO SPRINGS, CO 80903 Schedule R-1 (Form 990) 2009 JSA 9E1314 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 65 Page 5 Schedule R-1 (Form 990) 2009 Part V Continuation of Transactions With Related Organizations (Schedule R (Form 990), Part V, line 2) (A) Name of other organization (B) Transaction type (a-r) (C) Amount involved (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) Schedule R-1 (Form 990) 2009 JSA 9E1315 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 66 Part VI Page 6 84-0402510 Schedule R-1 (Form 990) 2009 Continuation of Unrelated Organizations Taxable as a Partnership (a) Name, address, and EIN of entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Are all partners section 501(c)(3) organizations? Yes No (e) Share of end-of-year assets (f) Disproportionate allocations? Yes No (g) Code V-UBI amount on Box 20 of K-1 (h) General or managing partner? Yes No Schedule R-1 (Form 990) 2009 JSA 9E1316 1.000 46889H 5974 5/9/2011 4:23:30 PM 4544 PAGE 67 RENT AND ROYALTY INCOME 9E7000 1.000 Taxpayer's Name Identifying Number THE COLORADO COLLEGE 84-0402510 DESCRIPTION OF PROPERTY MANAGED PROPERTIES Yes No Did you actively participate in the operation of the activity during the tax year? mmmmmmmmmmmmmmmmm REAL RENTAL INCOME OTHER INCOME MANAGED PROPERTIES TOTAL GROSS INCOME 1,105,561. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 1,105,561. OTHER EXPENSES: SEE ATTACHMENT mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m DEPRECIATION (SHOWN BELOW) LESS: Beneficiary's Portion AMORTIZATION LESS: Beneficiary's Portion DEPLETION LESS: Beneficiary's Portion TOTAL EXPENSES TOTAL RENT OR ROYALTY INCOME (LOSS) 894,939. 210,622. Less Amount to Rent or Royalty Depreciation Depletion Investment Interest Expense Other Expenses Net Income (Loss) to Others Net Rent or Royalty Income (Loss) 210,622. Deductible Rental Loss (if Applicable) SCHEDULE FOR DEPRECIATION CLAIMED (a) Description of property JSA Totals (b) Cost or unadjusted basis mmmmmmmmmm 46889H 5974 5/9/2011 (c) Date acquired (d) ACRS des. (e) Bus. % (f) Basis for depreciation (g) Depreciation in prior years (h) Method (i) Life or rate (j) Depreciation for this year mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4:23:30 PM 4544 PAGE 68 THE COLORADO COLLEGE 84-0402510 SUPPLEMENT TO RENT AND ROYALTY SCHEDULE OTHER INCOME MANAGED PROPERTIES 1,105,561. 1,105,561. OTHER DEDUCTIONS CLEANING INSURANCE LEGAL AND OTHER PROFESSIONAL FEES TAXES UTILITIES ADMINISTRATIVE EXPENES PARKING POSTAGE MISCELLANEOUS 46889H 5974 5/9/2011 4:23:30 PM 99. 16,600. 811,955. -1,917. 1,659. 32,973. 5,400. 94. 28,076. 894,939. 4544 PAGE 69 RENT AND ROYALTY INCOME 9E7000 1.000 Taxpayer's Name Identifying Number THE COLORADO COLLEGE 84-0402510 DESCRIPTION OF PROPERTY DALE ST. Yes No Did you actively participate in the operation of the activity during the tax year? mmmmmmmmmmmmmmmmm REAL RENTAL INCOME OTHER INCOME 60,252. TOTAL GROSS INCOME mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 60,252. OTHER EXPENSES: SEE ATTACHMENT mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm m DEPRECIATION (SHOWN BELOW) LESS: Beneficiary's Portion AMORTIZATION LESS: Beneficiary's Portion DEPLETION LESS: Beneficiary's Portion TOTAL EXPENSES TOTAL RENT OR ROYALTY INCOME (LOSS) 40,136. 20,116. Less Amount to Rent or Royalty Depreciation Depletion Investment Interest Expense Other Expenses Net Income (Loss) to Others Net Rent or Royalty Income (Loss) 20,116. Deductible Rental Loss (if Applicable) SCHEDULE FOR DEPRECIATION CLAIMED (a) Description of property JSA Totals (b) Cost or unadjusted basis mmmmmmmmmm 46889H 5974 5/9/2011 (c) Date acquired (d) ACRS des. (e) Bus. % (f) Basis for depreciation (g) Depreciation in prior years (h) Method (i) Life or rate (j) Depreciation for this year mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 4:23:30 PM 4544 PAGE 70 THE COLORADO COLLEGE 84-0402510 SUPPLEMENT TO RENT AND ROYALTY SCHEDULE OTHER INCOME 60,252. OTHER DEDUCTIONS ADVERTISING CLEANING REPAIRS TAXES UTILITIES ADMINISTRATIVE COSTS 46889H 5974 5/9/2011 792. 11,146. 4,515. 858. 9,409. 13,416. 40,136. 4:23:30 PM 4544 PAGE 71 THE COLORADO COLLEGE 84-0402510 RENT AND ROYALTY SUMMARY TOTAL INCOME PROPERTY MANAGED PROPERTIES DALE ST. TOTALS 46889H 5974 DEPLETION/ DEPRECIATION OTHER EXPENSES ALLOWABLE NET INCOME 1,105,561. 60,252. 894,939. 40,136. 210,622. 20,116. 1,165,813. 935,075. 230,738. 5/9/2011 4:23:30 PM 4544 PAGE 72