{
  "source": "financial-transparency.md (approved public finance transparency rules)",
  "methodology": "https://www.foxwalsenburg.com/financials/",
  "asOf": "2026-07-08",
  "note": "Static reviewed registry. Missing documents are shown as needs-review instead of estimated.",
  "facts": [
    {
      "id": "operator-identity",
      "label": "Operator",
      "value": "Spanish Peaks Community Foundation, Inc. - EIN 32-0318362",
      "status": "verified",
      "description": "The organization identity used across the public site.",
      "sourceIds": [
        "fox-public-identity"
      ]
    },
    {
      "id": "public-disclosure-rule",
      "label": "Federal public disclosure",
      "value": "Exemption application and annual returns are public inspection records.",
      "status": "verified",
      "description": "The public page links to the source rules instead of paraphrasing them without attribution.",
      "sourceIds": [
        "usc-6104",
        "irs-public-disclosure"
      ]
    },
    {
      "id": "annual-filing-rule",
      "label": "Annual filing",
      "value": "Exempt organizations generally have an annual IRS filing duty; small organizations may use Form 990-N when eligible.",
      "status": "verified",
      "description": "The exact form type and year still need CPA/source confirmation before posting a latest filing.",
      "sourceIds": [
        "usc-6033",
        "irs-annual-filing"
      ]
    },
    {
      "id": "donor-privacy",
      "label": "Donor privacy",
      "value": "Most public charities do not publicly disclose contributor names and addresses.",
      "status": "verified",
      "description": "Public transparency must not become donor disclosure without explicit consent and policy review.",
      "sourceIds": [
        "irs-public-disclosure"
      ]
    },
    {
      "id": "colorado-solicitation",
      "label": "Colorado solicitation",
      "value": "Charities soliciting in Colorado generally register unless an exemption applies.",
      "status": "verified",
      "description": "Registration status must be checked before public fundraising copy treats it as current.",
      "sourceIds": [
        "co-charitable-act",
        "co-charity-registration",
        "co-charity-renewal"
      ]
    }
  ],
  "documents": [
    {
      "id": "irs-determination-letter",
      "title": "IRS determination letter",
      "status": "needs-review",
      "publicAccess": "internal-until-reviewed",
      "description": "Public posting waits on the reviewed PDF or official IRS confirmation link.",
      "sourceIds": [
        "irs-public-disclosure",
        "irs-teos-bulk"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Attach the reviewed determination letter or TEOS confirmation source."
    },
    {
      "id": "latest-990",
      "title": "Latest Form 990 series filing",
      "status": "needs-review",
      "publicAccess": "internal-until-reviewed",
      "description": "The public page will link the latest reviewed 990, 990-EZ, or 990-N record once verified.",
      "sourceIds": [
        "irs-annual-filing",
        "irs-990-downloads",
        "irs-soi-extracts"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Confirm the latest filed year and form type with the CPA or IRS record."
    },
    {
      "id": "colorado-registration",
      "title": "Colorado charity registration",
      "status": "needs-review",
      "publicAccess": "internal-until-reviewed",
      "description": "Colorado registration status should be checked before any public solicitation copy relies on it.",
      "sourceIds": [
        "co-charities-home",
        "co-charity-registration",
        "co-charities-data"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Verify SPCF status in Colorado SOS charity records and link the public record."
    },
    {
      "id": "annual-report",
      "title": "Annual report",
      "status": "pending",
      "publicAccess": "internal-until-reviewed",
      "description": "A board-approved annual report can summarize the year in plain language once ready.",
      "sourceIds": [
        "fox-public-identity"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Publish a board-reviewed annual report when complete."
    },
    {
      "id": "board-budget",
      "title": "Board-approved public budget summary",
      "status": "pending",
      "publicAccess": "internal-until-reviewed",
      "description": "A public budget summary should show reviewed categories, not internal line-item detail.",
      "sourceIds": [
        "fox-public-identity"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Approve a public budget summary after the clean-books gate."
    },
    {
      "id": "audit-review",
      "title": "Audit or independent review",
      "status": "needs-review",
      "publicAccess": "internal-until-reviewed",
      "description": "Independent financial review documents can be posted only after board and CPA review.",
      "sourceIds": [
        "fox-public-identity"
      ],
      "lastChecked": "2026-07-08",
      "nextAction": "Decide with the CPA and board which review documents are public."
    }
  ],
  "sources": [
    {
      "id": "usc-6033",
      "label": "26 U.S.C. 6033 - annual returns by exempt organizations",
      "publisher": "Office of the Law Revision Counsel",
      "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6033&num=0&edition=prelim",
      "kind": "law",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "Preliminary U.S. Code edition page checked 2026-07-08"
    },
    {
      "id": "usc-6104",
      "label": "26 U.S.C. 6104 - public inspection and disclosure",
      "publisher": "Office of the Law Revision Counsel",
      "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6104&num=0&edition=prelim",
      "kind": "law",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "Preliminary U.S. Code edition page checked 2026-07-08"
    },
    {
      "id": "ecfr-api",
      "label": "eCFR API documentation",
      "publisher": "eCFR",
      "url": "https://www.ecfr.gov/developers/documentation/api/v1",
      "kind": "regulation",
      "official": true,
      "accessedAt": "2026-07-08",
      "note": "Useful for current regulatory text checks; official legal editions still need source review when cited."
    },
    {
      "id": "colorado-revised-statutes",
      "label": "Colorado Revised Statutes access page",
      "publisher": "Colorado General Assembly",
      "url": "https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes",
      "kind": "law",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "colorado-regulations",
      "label": "Code of Colorado Regulations",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.sos.state.co.us/CCR/Welcome.do",
      "kind": "regulation",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "irs-public-disclosure",
      "label": "IRS public disclosure and availability guidance",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-documents-subject-to-public-disclosure",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "IRS page last reviewed or updated 2026-06-28"
    },
    {
      "id": "irs-annual-filing",
      "label": "IRS annual exempt-organization filing guidance",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-who-must-file",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "IRS page last reviewed or updated 2026-06-27"
    },
    {
      "id": "irs-teos-bulk",
      "label": "IRS Tax Exempt Organization Search bulk downloads",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/tax-exempt-organization-search-bulk-data-downloads",
      "kind": "public-dataset",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "irs-eo-bmf",
      "label": "IRS Exempt Organizations Business Master File extract",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf",
      "kind": "public-dataset",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "irs-990-downloads",
      "label": "IRS Form 990 series downloads",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/form-990-series-downloads",
      "kind": "public-dataset",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "irs-soi-extracts",
      "label": "IRS SOI annual extract of tax-exempt organization financial data",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/statistics/soi-tax-stats-annual-extract-of-tax-exempt-organization-financial-data",
      "kind": "public-dataset",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "irs-donor-acknowledgment",
      "label": "IRS charitable contribution written acknowledgments",
      "publisher": "Internal Revenue Service",
      "url": "https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "IRS page last reviewed or updated 2026-06-28"
    },
    {
      "id": "co-charitable-act",
      "label": "Colorado Charitable Solicitations Act",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/files/2024Title6Article16.pdf",
      "kind": "law",
      "official": true,
      "accessedAt": "2026-07-08",
      "sourceAsOf": "Unofficial copy linked from Colorado Secretary of State charities page"
    },
    {
      "id": "co-charities-home",
      "label": "Colorado SOS charities and fundraisers",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/charitableHome.html",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "co-charities-filings",
      "label": "Colorado charity filings",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/filings.html",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "co-charity-registration",
      "label": "Colorado charity registration instructions",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/instructions/charity/registration.html",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "co-charity-renewal",
      "label": "Colorado charity renewal instructions",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/instructions/charity/renew.html",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "co-charity-disclosure-faq",
      "label": "Colorado charity disclosure FAQ",
      "publisher": "Colorado Secretary of State",
      "url": "https://www.coloradosos.gov/pubs/charities/FAQ/disclosure.html",
      "kind": "agency-guidance",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "co-charities-data",
      "label": "Colorado registration data for charities and fundraisers",
      "publisher": "Colorado Information Marketplace",
      "url": "https://data.colorado.gov/Business/Registration-Data-for-Charities-and-Fundraisers/q6fv-j7tm/about_data",
      "kind": "public-dataset",
      "official": true,
      "accessedAt": "2026-07-08"
    },
    {
      "id": "fox-public-identity",
      "label": "Fox public organization identity",
      "publisher": "Fox Theatre Walsenburg",
      "url": "https://www.foxwalsenburg.com",
      "kind": "board-public-summary",
      "official": false,
      "accessedAt": "2026-07-08",
      "note": "Used only for public identity copy already approved for the site; not a legal filing source."
    }
  ],
  "caveats": [
    {
      "id": "reviewed-rollups",
      "text": "Transparency means reviewed rollups and public filings, not a raw accounting export."
    },
    {
      "id": "clean-books-gate",
      "text": "Internal operating totals remain restricted until the clean-books gate and CPA/board review clear them for public use."
    },
    {
      "id": "missing-documents",
      "text": "A missing document is labeled Needs review; the page does not fill gaps with estimates."
    },
    {
      "id": "donor-privacy",
      "text": "Donor names, individual gift amounts, payroll detail, and vendor banking details are not public finance transparency records."
    }
  ]
}