Operator
Spanish Peaks Community Foundation, Inc. - EIN 32-0318362
The organization identity used across the public site.
Financials & Accountability
Reviewed numbers. Public sources. Clear limits.
Transparency at the Fox means plain-language public records, reviewed rollups, and source links. It does not mean posting private bookkeeping exports, donor identities, payroll detail, or unreconciled figures.
Current public facts
Federal public disclosure
Exemption application and annual returns are public inspection records.
The public page links to the source rules instead of paraphrasing them without attribution.
Annual filing
Exempt organizations generally have an annual IRS filing duty; small organizations may use Form 990-N when eligible.
The exact form type and year still need CPA/source confirmation before posting a latest filing.
Donor privacy
Most public charities do not publicly disclose contributor names and addresses.
Public transparency must not become donor disclosure without explicit consent and policy review.
Colorado solicitation
Charities soliciting in Colorado generally register unless an exemption applies.
Registration status must be checked before public fundraising copy treats it as current.
Document status
| Document | Status | Public access | Next step | Sources |
|---|---|---|---|---|
| IRS determination letter Public posting waits on the reviewed PDF or official IRS confirmation link. | Needs review | internal until reviewed | Attach the reviewed determination letter or TEOS confirmation source. | |
| Latest Form 990 series filing The public page will link the latest reviewed 990, 990-EZ, or 990-N record once verified. | Needs review | internal until reviewed | Confirm the latest filed year and form type with the CPA or IRS record. | |
| Colorado charity registration Colorado registration status should be checked before any public solicitation copy relies on it. | Needs review | internal until reviewed | Verify SPCF status in Colorado SOS charity records and link the public record. | |
| Annual report A board-approved annual report can summarize the year in plain language once ready. | Pending | internal until reviewed | Publish a board-reviewed annual report when complete. | |
| Board-approved public budget summary A public budget summary should show reviewed categories, not internal line-item detail. | Pending | internal until reviewed | Approve a public budget summary after the clean-books gate. | |
| Audit or independent review Independent financial review documents can be posted only after board and CPA review. | Needs review | internal until reviewed | Decide with the CPA and board which review documents are public. |
What we publish
Published or planned
- IRS and Colorado filing records once verified.
- Board-approved annual reports and budget summaries.
- Restricted vs unrestricted money in reviewed aggregate form.
- Program outputs tied to the public impact page.
Not public
- Donor identities or individual gift amounts without consent.
- Payroll detail, vendor banking data, or private contracts.
- Private bookkeeping exports or unreconciled historical figures.
- Draft audit notes, exception queues, or CPA workpapers.
Official sources
These are the public law, agency, and dataset sources the Fox uses to keep finance transparency current. Staff review source changes before the site text changes.
Law and regulation
- 26 U.S.C. 6033 - annual returns by exempt organizations Office of the Law Revision Counsel · Checked 2026-07-08
- 26 U.S.C. 6104 - public inspection and disclosure Office of the Law Revision Counsel · Checked 2026-07-08
- eCFR API documentation eCFR · Checked 2026-07-08
- Colorado Revised Statutes access page Colorado General Assembly · Checked 2026-07-08
- Code of Colorado Regulations Colorado Secretary of State · Checked 2026-07-08
IRS and federal data
- IRS public disclosure and availability guidance Internal Revenue Service · Checked 2026-07-08
- IRS annual exempt-organization filing guidance Internal Revenue Service · Checked 2026-07-08
- IRS Tax Exempt Organization Search bulk downloads Internal Revenue Service · Checked 2026-07-08
- IRS Exempt Organizations Business Master File extract Internal Revenue Service · Checked 2026-07-08
- IRS Form 990 series downloads Internal Revenue Service · Checked 2026-07-08
- IRS SOI annual extract of tax-exempt organization financial data Internal Revenue Service · Checked 2026-07-08
- IRS charitable contribution written acknowledgments Internal Revenue Service · Checked 2026-07-08
Colorado records
- Colorado Charitable Solicitations Act Colorado Secretary of State · Checked 2026-07-08
- Colorado SOS charities and fundraisers Colorado Secretary of State · Checked 2026-07-08
- Colorado charity filings Colorado Secretary of State · Checked 2026-07-08
- Colorado charity registration instructions Colorado Secretary of State · Checked 2026-07-08
- Colorado charity renewal instructions Colorado Secretary of State · Checked 2026-07-08
- Colorado charity disclosure FAQ Colorado Secretary of State · Checked 2026-07-08
- Colorado registration data for charities and fundraisers Colorado Information Marketplace · Checked 2026-07-08
Guardrails
- Transparency means reviewed rollups and public filings, not a raw accounting export.
- Internal operating totals remain restricted until the clean-books gate and CPA/board review clear them for public use.
- A missing document is labeled Needs review; the page does not fill gaps with estimates.
- Donor names, individual gift amounts, payroll detail, and vendor banking details are not public finance transparency records.
Financial transparency registry checked 2026-07-08. Machine-readable: /api/financials.json.