Civic Intelligence

Front Range Health Partners LLC

990 • Fiscal year 2018 • EIN 20-1326684

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 15, 2019

9101 Harlan St Suite 100Westminster, CO 80031

(970) 347-2358

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.20x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

1.34x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

6th percentile

-73%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

100th percentile

$328,448

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 584.7% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

34th percentile

-6.5%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

10th percentile

-49%

Faster revenue growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$382,859

Down $26,831 (-6.5%) from 2017

Net Assets

Up

$307,460

Up $17,880 (+6.2%) from 2017

Liabilities

Down

$75,399

Down $44,711 (-37%) from 2017

Revenue

Down

$56,172

Down $53,217 (-49%) from 2017

Expenses

Down

$96,973

Down $3,603,610 (-97%) from 2017

Net Income

Up

-$40,801

Up $3,550,393 (+99%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,812,598Liabilities 2010: $2,061,769Net Assets 2010: $3,750,8292010Assets 2011: $4,728,817Liabilities 2011: $24,214Net Assets 2011: $4,704,6032011Assets 2012: $4,644,700Liabilities 2012: $71,717Net Assets 2012: $4,572,9832012Assets 2013: $4,171,909Liabilities 2013: $61,729Net Assets 2013: $4,110,1802013Assets 2014: $3,970,418Liabilities 2014: $33,530Net Assets 2014: $3,936,8882014Assets 2015: $3,921,992Liabilities 2015: $6,529Net Assets 2015: $3,915,4632015Assets 2016: $3,951,532Liabilities 2016: $70,758Net Assets 2016: $3,880,7742016Assets 2017: $409,690Liabilities 2017: $120,110Net Assets 2017: $289,5802017Assets 2018: $382,859Liabilities 2018: $75,399Net Assets 2018: $307,4602018Assets 2019: $4,838,631Liabilities 2019: $4,353,376Net Assets 2019: $485,2552019Assets 2020: $3,129,400Liabilities 2020: $2,604,521Net Assets 2020: $524,8792020Assets 2021: $9,233,179Liabilities 2021: $8,600,474Net Assets 2021: $632,7052021Assets 2022: $5,749,620Liabilities 2022: $5,208,490Net Assets 2022: $541,1302022Assets 2023: $5,436,519Liabilities 2023: $4,948,239Net Assets 2023: $488,2802023Assets 2024: $10,244,821Liabilities 2024: $9,773,742Net Assets 2024: $471,0792024

Highlighted filing

2018

Assets$382,859
Liabilities$75,399
Net Assets$307,460

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $1,184,9482010Expenses 2011: $127,6702011Expenses 2012: $160,4072012Expenses 2013: $467,9702013Revenue 2014: $66,196Expenses 2014: $361,017Net Income 2014: -$294,8212014Revenue 2015: $108,885Expenses 2015: $79,010Net Income 2015: $29,8752015Revenue 2016: $86,849Expenses 2016: $89,408Net Income 2016: -$2,5592016Revenue 2017: $109,389Expenses 2017: $3,700,583Net Income 2017: -$3,591,1942017Revenue 2018: $56,172Expenses 2018: $96,973Net Income 2018: -$40,8012018Revenue 2019: $49,442,507Expenses 2019: $49,264,710Net Income 2019: $177,7972019Revenue 2020: $54,041,611Expenses 2020: $54,001,989Net Income 2020: $39,6222020Revenue 2021: $47,027,811Expenses 2021: $46,919,985Net Income 2021: $107,8262021Revenue 2022: $59,504,403Expenses 2022: $59,595,978Net Income 2022: -$91,5752022Revenue 2023: $68,224,459Expenses 2023: $68,277,309Net Income 2023: -$52,8502023Revenue 2024: $48,986,213Expenses 2024: $49,018,951Net Income 2024: -$32,7382024

Highlighted filing

2018

Revenue$56,172
Expenses$96,973
Net Income-$40,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 15, 2019
Return Version
2017v2.3
Gross Receipts
$56,172
Mission and Program Overview

Mission

Foothills Health Solutions provides customizable data, personnel, and benefits management resources that enable physician offices, hospitals, and insurers to identify and reach out to patients who can benefit from extra support in managing their medication, diets, and activities. By integrating physical and behavioral health care, we help people with chronic diseases manage their illness more effectively, feel better, visit the emergency rooms less, and reduce health care costs.

TO PROVIDE SERVICES to its supported organizations; Jefferson Center for Mental Health and Mental Health Center of Boulder County, DBA Mental Health Partners

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$334,142$336,637▲ $2,495
Cash and Non-Interest-Bearing Accounts$65,697$26,739▼ $38,958
Prepaid Expenses and Deferred Charges$5,554$15,158▲ $9,604
Investments in Publicly Traded Securities$4,130$4,158▲ $28
Accounts Receivable$167$167→ $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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$409,690$382,859▼ $26,831
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$35,079$49,511▲ $14,432
Accounts Payable and Accrued Expenses$85,031$25,888▼ $59,143
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$120,110$75,399▼ $44,711
Net Assets / Fund Balance
Unrestricted Net Assets$289,580$307,460▲ $17,880
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$289,580$307,460▲ $17,880
Total Liabilities and Net Assets / Fund Balance$409,690$382,859▼ $26,831

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$108,191$108,191
Leasehold Improvements-$10,170$10,170
Compensation and Service Providers

Board Members and Trustees

NameTitle
Harriet HallBoard Chair
John TalbotDirector
Matthew MeyerDirector
Robert DyerChief Executive Officer
Lisa PotterChief Financial Officer
Hans Wiik - Beginning 622Secretary/Treasurer
Kelly Phillips-henrySecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,195
Program Service Revenue
$0
Investment Income
$2,495
Other Revenue
$13,482
Change in Net Assets
$-40,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,977
Revenue Not Reported on Financial Statements
$40,195
Revenue Not Reported on Form 990
$6,261
Other Revenue Adjustments
$40,195
Total Revenue per Audited Statements
$22,238
Total Revenue per Form 990
$56,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,973
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
Fees for Services Accounting-$49,925-$49,925
Fees for Services Other$6,655$6,655-$13,310
Insurance$4,055$4,054-$8,109
Fees for Service Investment Mgmnt Fees-$6,250-$6,250
Fees for Services Legal$1,369$1,369-$2,738
Occupancy$992$992-$1,984
Office Expenses$965$966-$1,931
Information Technology$370$370-$740
Other Expenses$227$228-$455
All Other Expenses$72$71-$143
Travel$19$19-$38
Total Functional Expenses$20,399$76,574$0$96,973

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$96,973
Total Expenses per Form 990$96,973
Total Expenses per Audited Statements$44,553
Expenses Not Reported on Form 990$-52,420
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
Lobbying 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 Affiliated Entity$49,511
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6, 7A & 7B

Describe circumstances for having members: front range health partners has 2 equal members. Each member has the right to select 3 voting members of the board of directors. In addition, each member is represented by the member's chief executive officer or equivalent position and each member designates two additional individuals who, acting either singly or together, represents the member in all respects of its membership. Each member has the right to participate in the management and affairs of the company as permitted by the operating agreement.

Form 990, Part VI, Section B, Line 11B

Process to review the form 990: the form 990 is prepared by a third party preparer with a detail review being completed by the ceo of the organization. A final copy of the form 990 is made available to the board of directors before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

Process for monitoring compliance with conflict of interest policy: if an employee has or intends to enter into private practice in addition to their employment with front range health partners, he/she must notify his/her manager and the executive director. As a general practice, front range health partners will not contract with any organization or agency in which a front range health partners employee has a financial interest. The ceo must authorize formal written authorization for any exception. In addition, any potential board member that is applying for a board position with front range health partners is required to disclose any potential conflict upon application.

Form 990, Part VI, Section B, Line 15A

Ceo compensation: the chief executive officer's compensation is paid by a non-related party and therefore no reportable compensation is listed on part vii of the return. The organization does not reimburse nor is charged by the other party for any services provided by the chief executive officer to the organization.

Form 990, Part VI, Section C, Line 19

Governing documents available to the public: the management documents, conflict of interest policy, and financial statements are made available to the public upon request.

Form 990, Part VI, Section B, Line 15B

Other officerskey employees' compensation: compensation is paid by related parties and is subject to review from their respective boards or chief executive officers.

Form 990, Part VI, Section A, Line 4

Changes to Governing Documents After the end of its tax year, but before filing the Form 990 series returns, the organization made changes to its governing documents to clarify its status as a 509(a)(3) supporting organization of its members and supported organizations, (i) Jefferson Center for Mental Health (a Colorado nonprofit corporation that is tax-exempt pursuant to Section 501(c)(3) of the Code and recognized as not being a private foundation pursuant to Sections 509(a)(1) and 170(b)(1)(A)(iii) of the Code), (ii) Mental Health Center of Boulder County, Inc. (a Colorado nonprofit corporation that is tax-exempt pursuant to Section 501(c)(3) of the Code and recognized as not being a private foundation pursuant to Section 509(a)(2) of the Code), and (iii) other tax-exempt organizations described in Sections 509(a)(1) or 509(a)(2) of the Code which are closely related in purpose and function to Jefferson Center for Mental Health and Mental Health Center of Boulder County, Inc.

Filing and Contact Details

Filer

Filer Name
Front Range Health Partners LLC
EIN
20-1326684
In Care Of
% JENNIFER LACOV
Phone
9703472358
Address
9101 Harlan St Suite 100, Westminster, CO 80031

Signing Officer

Name
Robert Dyer
Title
CEO
Phone
9703472358
Signed
2019-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Dyer
Formed
2004
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
1
Employees
0
Volunteers
5

Preparer

Firm
Bkd Llp
Address
111 South Tejon Suite 800, Colorado Springs, CO 80903-9848
Preparer
Adam R Smith CPA
Phone
7194714290
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

New program services: one time consulting for the rae in region 1.

Form 990, Part XII, Line 2C

In tax year 2017, a finance committee was established to assume responsibility for the oversight of the audit and selection of independent accountants.

Form 990 Part IX Line 11G

Description:consulting total fees:13310

Financial Statement Notes

Schedule D, Part X, Line 2

Uncertain tax positions: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, part XI, Line 4B

Revenue on return Not on books: Contribution from Related Orgs 40,195

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IRS990/MissionDesc0FRONT RANGE HEALTH PARTNERS, LLC PROVIDES SERVICES TO ITS SUPPORTED BEHAVIORAL HEALTH ORGANIZATIONS (JEFFERSON CENTER FOR MENTAL HEALTH AND MENTAL HEALTH PARTNERS) AND IS ORGANIZED AS A CLINICALLY INTEGRATED NETWORK. IT EXISTS TO OFFER MANAGED CARE PRODUCTS TO SELF-FUNDED INSURANCE PLANS, THIRD-PARTY ADMINISTRATORS, INSURANCE PLAN TRUSTEES, AND ACCOUNTABLE CARE ORGANIZATIONS. SIMULTANEOUSLY IT SERVES AS A CENTRAL ADMINISTRATIVE SERVICES ENTITY FOR ITS TWO OWNING MEMBERS SEEKING IMPROVED COST-EFFECTIVENESS AND IMPACT FOR THEIR OPERATIONS.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11799
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21639
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IRS990/OtherExpensesGrp/ProgramServicesAmt21639
IRS990/OtherExpensesGrp/ProgramServicesAmt3227
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IRS990/OtherExpensesGrp/TotalAmt23278
IRS990/OtherExpensesGrp/TotalAmt3455
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111129
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2353
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt111129
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IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05554
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015158
IRS990/PrincipalOfficerNm0Robert Dyer
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
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IRS990/PYGrantsAndSimilarPaidAmt03512132
IRS990/PYInvestmentIncomeAmt0107389
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0188451
IRS990/PYOtherRevenueAmt02000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-3591194
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03700583
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-40801
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt040195
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0353
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0334142
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MENTAL HEALTH CENTER OF BOULDER COUNTY INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1JEFFERSON CENTER FOR MENTAL HEALTH
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleD/DonatedServicesUseFcltsAmt06261
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108191
IRS990ScheduleD/ExpensesNotReportedAmt0-52420
IRS990ScheduleD/ExpensesSubtotalAmt096973
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt049511
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IRS990ScheduleD/PriorYearAdjustmentsAmt0-58681
IRS990ScheduleD/RevenueNotReportedAmt06261
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt040195
IRS990ScheduleD/RevenueSubtotalAmt015977
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain tax positions: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Revenue on return Not on books: Contribution from Related Orgs 40,195
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART X, LINE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, part XI, Line 4b
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.2$9.77$0.47$49.0$49.0$0.03
2023Detailed filing. Detailed filing data is available for this year.$5.44$4.95$0.49$68.2$68.3$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.75$5.21$0.54$59.5$59.6$0.09
2021Detailed filing. Detailed filing data is available for this year.$9.23$8.60$0.63$47.0$46.9$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.13$2.60$0.52$54.0$54.0$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.84$4.35$0.49$49.4$49.3$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.08$0.31$0.06$0.10$0.04
2017Summary only. Only limited summary data is available for this year.$0.41$0.12$0.29$0.11$3.70$3.59
2016Detailed filing. Detailed filing data is available for this year.$3.95$0.07$3.88$0.09$0.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.92$0.01$3.92$0.11$0.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.97$0.03$3.94$0.07$0.36$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$0.06$4.11$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.07$4.57$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.02$4.70$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.81$2.06$3.75$1.18