The historic Town of Alma is a Statutory Town located in Park County, Colorado, United States. The town population was 179 at the U.S. Census 2000. At an elevation of approximately 10,578 feet (3,224 m), it is the second highest incorporated municipality in the United States. Alma, which took the title from Leadville, Colorado, held on to the number one spot until 2006 when Winter Park, Colorado, became the highest incorporated town due to its annexation of a ski area. Alma still has the highest developed municipality in the United States as Winter Park's claim to be the highest is due to their annexation of the ski area above the town and at the elevations above Alma's elevation the only development is ski lifts. The town was named by a merchant named Mr. James, after his wife.