Civic Intelligence

20 First Street Properties

990 • Fiscal year 2022 • EIN 20-0950494

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 28, 2023

Organization ProfileN/A
20 First StreetColorado Springs, CO 80906

(719) 635-5200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.26x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2022

Top Officer Pay

86th percentile

$286,929

Higher top officer pay than 86% of similar nonprofits.

2022 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2022

Asset Growth

89th percentile

13%

Faster asset growth than 89% of similar nonprofits.

2022 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$1,034,000

Up $117,602 (+13%) from 2021

Net Assets

Down

-$273,720

Down $163,721 (-149%) from 2021

Liabilities

Up

$1,307,720

Up $281,323 (+27%) from 2021

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2021

Expenses

Down

$163,721

Down $18,121 (-10.0%) from 2021

Net Income

Up

-$163,721

Up $18,121 (+10.0%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.0M$0-$1.0MAssets 2011: $1,713,938Liabilities 2011: $528,242Net Assets 2011: $1,185,6962011Assets 2012: $1,609,597Liabilities 2012: $533,784Net Assets 2012: $1,075,8132012Assets 2013: $1,499,755Liabilities 2013: $533,784Net Assets 2013: $965,9712013Assets 2014: $1,396,771Liabilities 2014: $543,282Net Assets 2014: $853,4892014Assets 2015: $1,309,505Liabilities 2015: $579,555Net Assets 2015: $729,9502015Assets 2016: $1,226,293Liabilities 2016: $610,364Net Assets 2016: $615,9292016Assets 2017: $1,142,633Liabilities 2017: $648,292Net Assets 2017: $494,3412017Assets 2018: $1,142,431Liabilities 2018: $782,133Net Assets 2018: $360,2982018Assets 2019: $1,065,386Liabilities 2019: $842,949Net Assets 2019: $222,4372019Assets 2020: $969,877Liabilities 2020: $898,034Net Assets 2020: $71,8432020Assets 2021: $916,398Liabilities 2021: $1,026,397Net Assets 2021: -$109,9992021Assets 2022: $1,034,000Liabilities 2022: $1,307,720Net Assets 2022: -$273,7202022Assets 2023: $849,529Liabilities 2023: $1,342,607Net Assets 2023: -$493,0782023Assets 2024: $665,245Liabilities 2024: $1,379,542Net Assets 2024: -$714,2972024

Highlighted filing

2022

Assets$1,034,000
Liabilities$1,307,720
Net Assets-$273,720
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2011: $0Expenses 2011: $78,975Net Income 2011: -$78,9752011Expenses 2012: $109,8832012Expenses 2013: $109,8422013Revenue 2014: $0Expenses 2014: $112,482Net Income 2014: -$112,4822014Revenue 2015: $0Expenses 2015: $123,539Net Income 2015: -$123,5392015Revenue 2016: $0Expenses 2016: $114,021Net Income 2016: -$114,0212016Revenue 2017: $0Expenses 2017: $121,588Net Income 2017: -$121,5882017Revenue 2018: $0Expenses 2018: $134,043Net Income 2018: -$134,0432018Revenue 2019: $0Expenses 2019: $137,861Net Income 2019: -$137,8612019Revenue 2020: $0Expenses 2020: $150,594Net Income 2020: -$150,5942020Revenue 2021: $0Expenses 2021: $181,842Net Income 2021: -$181,8422021Revenue 2022: $0Expenses 2022: $163,721Net Income 2022: -$163,7212022Revenue 2023: $0Expenses 2023: $219,358Net Income 2023: -$219,3582023Revenue 2024: $0Expenses 2024: $221,219Net Income 2024: -$221,2192024

Highlighted filing

2022

Revenue$0
Expenses$163,721
Net Income-$163,721
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 28, 2023
Return Version
2021v4.2
Gross Receipts
$0
Mission and Program Overview

Mission

20 first street properties is a separate, tax-exempt, not-for-profit title-holding company (continued on schedule o)

Owning, Holding title to, and maintaining the land, buildings and improvements of the U.S. Figure Skating Association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$885,580$1,028,229▲ $142,649
Prepaid Expenses and Deferred Charges$30,818$5,771▼ $25,047
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$916,398$1,034,000▲ $117,602
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$1,026,397$1,307,720▲ $281,323
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,026,397$1,307,720▲ $281,323
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-109,999$-273,720▼ $163,721
Total Net Assets Fund Balance$-109,999$-273,720▼ $163,721
Total Liabilities and Net Assets / Fund Balance$916,398$1,034,000▲ $117,602

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$790,266$2,703,916$3,494,182
Land$237,963-$237,963
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Ramsey BakerExecutive Director
Troy GoldsteinSecretary
Victoria HildebrandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-163,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$130,017--$130,017
Occupancy$33,704--$33,704
Total Functional Expenses$163,721$0$0$163,721
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,307,720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION B, LINE 11:

“Form 990 is initially reviewed by the CFO of the related organization, United States Figure Skating Association, and the organization's executive director. Once approved, it is then reviewed by the treasurer. Post review by the treasurer the 990 is then filed to the IRS.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization will provide in a timely manner, copies of all governing documents and financial statements when requested in writing or in person.”

Filing and Contact Details

Filer

Filer Name
20 First Street Properties
EIN
20-0950494
In Care Of
% MARIO R REDE
Phone
7196355200
Address
20 First Street, Colorado Springs, CO 80906

Signing Officer

Name
Tracy Marek
Title
CEO
Phone
7196355200
Signed
2023-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Marek
Formed
2004
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Stockman Kast Ryan & Co Llp
Address
102 N CASCADE AVENUE SUITE 400, COLORADO SPRINGS, CO 80903
Phone
7196301186
Supplemental Narrative

Additional Explanations

FORM 990, Part III Line 1. continued

“Created in 2004 solely for the purpose of owning, holding title to, and maintaining the land, buildings, and improvements of the united states figure skating association's headquarters located at 20 first street in colorado springs, colorado.”

Form 990 Part XII Line 2C

“The audit committee of United States Figure Skating Association, a related organization, oversees the consolidated audit.”

Financial Statement Notes

Part X Line 2

“The Association and the Foundation are exempt from federal income taxes under Section 501(c) 3) of the Internal Revenue Code. In addition, these entities qualify for the charitable contribution deduction and have been classified as organizations that are not private foundations. Properties is exempt from federal income taxes under Section 501(c)(2). Ice Network is a disregarded entity for income tax purposes and is included and reported as a part of the Association's activities. The Organization believes that it does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 411 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1Victoria Hildebrand
IRS990/Form990PartVIISectionAGrp/PersonNm2Troy Goldstein
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GamingDirectExpensesAmt00
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IRS990/IndoorTanningServicesInd0false
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IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association and the Foundation are exempt from federal income taxes under Section 501(c) 3) of the Internal Revenue Code. In addition, these entities qualify for the charitable contribution deduction and have been classified as organizations that are not private foundations. Properties is exempt from federal income taxes under Section 501(c)(2). Ice Network is a disregarded entity for income tax purposes and is included and reported as a part of the Association's activities. The Organization believes that it does not have any uncertain tax positions that are material to the financial statements.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Ramsey Baker
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0RELATED ORGANIZATION, UNITED STATES FIGURE SKATING ASSOCIATION'S (USFSA) PROCESS FOR SETTING COMPENSATION FOR OFFICER-EMPLOYEES: THE (USFSA) BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE EXECUTIVE DIRECTOR BASED ON EMPLOYMENT CONTRACTS AND RECOMMENDATIONS BY THE ORGANIZATION'S COMPENSATION COMMITTEE. THE COMPENSATION STRUCTURE FOR ALL OTHER EMPLOYEES IS BASED ON EXPERIENCE, TITLE, AND COMPENSATION RANGE FOR THE POSITION. THE COMPENSATION IS EVALUATED ON AN ANNUAL BASIS AND IS OVERSEEN BY THE EXECUTIVE DIRECTOR. FOR ALL NEW EMPLOYEES, A FORMAL LETTER IS PREPARED REGARDING THE TERMS OF EMPLOYMENT. THE SIGNED LETTER SERVES AS DOCUMENTATION OF THE EMPLOYEE'S TERMS OF EMPLOYMENT AND IS KEPT IN EACH EMPLOYEE'S PERMANENT FILE. THESE PROCESSES APPLY TO ALL EMPLOYEES OF THE ORGANIZATION AND WERE LAST CONDUCTED BY OUTSIDE AUDITORS, WHERE APPLICABLE, AS OF 2019.
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CREATED IN 2004 SOLELY FOR THE PURPOSE OF OWNING, HOLDING TITLE TO, AND MAINTAINING THE LAND, BUILDINGS, AND IMPROVEMENTS OF THE UNITED STATES FIGURE SKATING ASSOCIATION'S HEADQUARTERS LOCATED AT 20 FIRST STREET IN COLORADO SPRINGS, COLORADO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is initially reviewed by the CFO of the related organization, United States Figure Skating Association, and the organization's executive director. Once approved, it is then reviewed by the treasurer. Post review by the treasurer the 990 is then filed to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The audit committee of United States Figure Skating Association, a related organization, oversees the consolidated audit.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, Part III Line 1. continued
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART XII LINE 2C
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITED STATES FIGURE SKATING ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1US FIGURE SKATING FOUNDATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt112
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt020 FIRST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11365 GARDEN OF THE GODS 105
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLORADO SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1COLORADO SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd180907
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0US FIGURE SKATING ASSOCIATION'S PRIMARY ACTIVITY: NATIONAL GOVERNING BODY FOR THE SPORT OF FIGURE SKATING ON ICE IN THE UNITED STATES.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1US FIGURE SKATING FOUNDATION'S PRIMARY ACTIVITY: HOLD, MANAGE, AND INVEST FUNDS CONTRIBUTED TO IT BY, OR FOR THE BENEFIT OF, US FIGURE SKATING ASSOCIATION.
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IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2, COLUMN (B)
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IRS990/USAddress/CityNm0Colorado Springs
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0102 N CASCADE AVENUE SUITE 400

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,034,000
Liabilities
$1,307,720
Net assets
-$273,720
Revenue
$0
Expenses
$163,721
Net income
-$163,721
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.67$1.38$0.71$0.00$0.22$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.85$1.34$0.49$0.00$0.22$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.03$1.31$0.27$0.00$0.16$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.92$1.03$0.11$0.00$0.18$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.90$0.07$0.00$0.15$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.84$0.22$0.00$0.14$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.78$0.36$0.00$0.13$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.14$0.65$0.49$0.00$0.12$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.61$0.62$0.00$0.11$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.58$0.73$0.00$0.12$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.54$0.85$0.00$0.11$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.53$0.97$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.53$1.08$0.11
2011Summary only. Only limited summary data is available for this year.$1.71$0.53$1.19$0.00$0.08$0.08