Alma is a Statutory Town located in Park County, Colorado, United States. The town population was 270 at the 2010 United States Census.At an elevation of approximately 10,578 feet, it is the highest incorporated municipality in the United States with permanent residents. Its United States Post Office is located at the highest elevation of any in the country. Alma, which is a town, did not take the title as highest incorporated city from Leadville, Colorado, as is commonly believed. Leadville is still the highest incorporated city in North America. Using administrative boundaries as a measure, not settled areas, in 2006 Winter Park, Colorado became the highest incorporated town due to its annexation of a ski area. Alma, however, has a contiguous residential area extending to 11,680 feet above sea level, while any such area in or near Winter Park reaches only 9,550 feet, Leadville 10,360 feet.The town was named by a merchant named Mr. James, after his wife.