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Colorado Department of Education

Financial Transparency

Fiscal Year
2022 - 2023

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districtBoulder Valley Re 2

Horizons K-8 School (6642)

4545 SIOUX DRIVE
BOULDER, CO 80303

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Student Info
348
Total Students Served
Serves Elementary School Grades Serves Middle School Grades Charter

Narrative

quotes A message from:
Bill Sutter
Chief Financial Officer
Boulder Valley School District
July 01, 2024
The Boulder Valley School District is located near the foothills of the Rocky Mountains approximately twenty miles northwest of Denver. BVSD’s boundaries encompass approximately 500 square miles in Boulder, Broomfield, and Gilpin Counties and contain a population of approximately 211,000. Over 28,000 students in the communities of Boulder, Louisville, Lafayette, Erie, Superior, Broomfield, Nederland, Ward, Jamestown, and Gold Hill are served. The Boulder Valley School District is the 9th largest ... The Boulder Valley School District is located near the foothills of the Rocky Mountains approximately twenty miles northwest of Denver. BVSD’s boundaries encompass approximately 500 square miles in Boulder, Broomfield, and Gilpin Counties and contain a population of approximately 211,000. Over 28,000 students in the communities of Boulder, Louisville, Lafayette, Erie, Superior, Broomfield, Nederland, Ward, Jamestown, and Gold Hill are served. The Boulder Valley School District is the 9th largest school district in Colorado (2023-24). Each BVSD school provides information about specific programs, services, and activities offered on their individual school websites. A list of schools with links to their websites can be found on the district website at: www.bvsd.org. Vision: We develop our children’s greatest abilities and make possible the discovery and pursuit of their dreams, which when fulfilled will benefit us all. We provide a comprehensive and innovative approach to education and graduate successful, curious life-long learners who confidently confront the great challenges of their time. Mission: The mission of the Boulder Valley School District is to create challenging, meaningful and engaging learning opportunities so that all children thrive and are prepared for successful, civically engaged lives. This financial transparency website is the result of state legislation passed in 2014. It requires the Colorado Department of Education to create a website that translates the expenditures and revenues for school districts into a format that is easily understandable to the general public. To be consistent with federal reporting requirements established by the U.S. Department of Education, the method used on this website excludes certain records from revenue and expenditure totals. These records are excluded to avoid duplication or inflation of revenues and expenditures. For example, indirect costs, overhead costs, interfund transfers and flow through of funds are not included. This method is in contrast to the presentation in the BVSD Annual Comprehensive Financial Report and the district’s budgetary reporting. BVSD reports include all expenditures and revenues as required by the Generally Accepted Accounting Principles (GAAP) defined through the Governmental Accounting Standards Board (GASB). The link below will take you to the BVSD Financial Transparency website that provides a comprehensive financial profile. The district financial documents should be reviewed along with this state mandated financial transparency website for the greatest clarity on the district’s financial position, practices and methodologies: www.bvsd.org/about/financial-transparency When comparing schools in the Boulder Valley School District and across the State, it is important to be aware of the variations in how schools operate and record expenditures. Simply comparing costs on a per student basis at the school level can paint an over-simplified view of the spending on behalf of students. Economies of scale, recording of centralized vs. site-specific costs and the unique characteristics of a school or district can skew the reported costs. We welcome any questions you may have about how we fund success for all students in the Boulder Valley School District. Please visit our website to learn more or contact our Business Services team with questions.

Spending

Current Spending Per Student
$12,692
Current Spending per Student
$14,845
State Average
School Level Spending per Student
  • Federal
    $0
  • State/Local
    $12,692
  • Total
    $12,692
School Share of Central Spending per Student
  • Federal
    $0
  • State/Local
    $0
  • Total
    $0
Current School Spending
  1. Learning Environment
    Learning Environment
    92%
  2. Operations
    Operations
    8%
Learning Environment Expenditures
Learning Environment
$4,073,092

View Learning Environment Breakdown

Operations Expenditures
Operations
$343,613

View Operations Breakdown

$4,416,705

Total

Long-Term Spending
Construction, Debt, Refinancing & Other
Construction, Debt, Refinancing & Other

View Construction Funds Breakdown

These expenditures are those not associated with day-to-day operation of school activities and, therefore, are not included in the per-student spending calculation. They are comprised of major construction projects, debt payments, acquisition of land, and other programs.

$1,451,226

Total

Total School-Allocated Spending

$5,867,931

Totals may not sum due to rounding

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