Civic Intelligence

Foothills Gateway Inc.

990 • Fiscal year 2022 • EIN 23-7019672

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 09, 2023

301 West Skyway DrFort Collins, CO 80525

(970) 226-2345

Siviq Scores

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

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

23rd percentile

-4.0%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

52nd percentile

$183,487

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

21st percentile

-9.2%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-2.2%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$11,957,913

Down $1,217,827 (-9.2%) from 2021

Net Assets

Down

$10,343,467

Down $1,172,993 (-10%) from 2021

Liabilities

Down

$1,614,446

Down $44,834 (-2.7%) from 2021

Revenue

Down

$17,913,826

Down $411,041 (-2.2%) from 2021

Expenses

Up

$18,635,449

Up $430,215 (+2.4%) from 2021

Net Income

Down

-$721,623

Down $841,256 (-703%) from 2021

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: $10,145,026Liabilities 2010: $1,369,833Net Assets 2010: $8,775,1932010Assets 2011: $10,885,489Liabilities 2011: $1,452,484Net Assets 2011: $9,433,0052011Assets 2012: $11,142,106Liabilities 2012: $1,399,100Net Assets 2012: $9,743,0062012Assets 2013: $11,520,807Liabilities 2013: $1,566,771Net Assets 2013: $9,954,0362013Assets 2014: $11,937,464Liabilities 2014: $1,844,071Net Assets 2014: $10,093,3932014Assets 2015: $12,238,122Liabilities 2015: $1,883,590Net Assets 2015: $10,354,5322015Assets 2016: $13,039,620Liabilities 2016: $2,231,466Net Assets 2016: $10,808,1542016Assets 2017: $12,796,028Liabilities 2017: $1,664,593Net Assets 2017: $11,131,4352017Assets 2018: $12,991,029Liabilities 2018: $1,598,780Net Assets 2018: $11,392,2492018Assets 2019: $12,819,020Liabilities 2019: $1,697,481Net Assets 2019: $11,121,5392019Assets 2020: $14,825,621Liabilities 2020: $3,947,444Net Assets 2020: $10,878,1772020Assets 2021: $13,175,740Liabilities 2021: $1,659,280Net Assets 2021: $11,516,4602021Assets 2022: $11,957,913Liabilities 2022: $1,614,446Net Assets 2022: $10,343,4672022Assets 2023: $12,155,316Liabilities 2023: $1,626,950Net Assets 2023: $10,528,3662023Assets 2024: $14,901,389Liabilities 2024: $1,596,428Net Assets 2024: $13,304,9612024

Highlighted filing

2022

Assets$11,957,913
Liabilities$1,614,446
Net Assets$10,343,467

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $19,277,8782010Expenses 2011: $20,096,8682011Expenses 2012: $19,962,4542012Expenses 2013: $19,537,4692013Revenue 2014: $21,156,490Expenses 2014: $21,107,311Net Income 2014: $49,1792014Revenue 2015: $23,013,105Expenses 2015: $22,706,716Net Income 2015: $306,3892015Revenue 2016: $24,210,201Expenses 2016: $23,767,007Net Income 2016: $443,1942016Revenue 2017: $21,637,190Expenses 2017: $21,378,533Net Income 2017: $258,6572017Revenue 2018: $18,139,734Expenses 2018: $17,907,175Net Income 2018: $232,5592018Revenue 2019: $18,400,580Expenses 2019: $18,886,365Net Income 2019: -$485,7852019Revenue 2020: $19,141,900Expenses 2020: $19,512,045Net Income 2020: -$370,1452020Revenue 2021: $18,324,867Expenses 2021: $18,205,234Net Income 2021: $119,6332021Revenue 2022: $17,913,826Expenses 2022: $18,635,449Net Income 2022: -$721,6232022Revenue 2023: $18,944,466Expenses 2023: $18,930,789Net Income 2023: $13,6772023Revenue 2024: $21,522,212Expenses 2024: $19,092,566Net Income 2024: $2,429,6462024

Highlighted filing

2022

Revenue$17,913,826
Expenses$18,635,449
Net Income-$721,623
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 9, 2023
Return Version
2021v4.0
Gross Receipts
$19,647,921
Mission and Program Overview

Mission

Foothills Gateway's mission is to advocate for and empower individuals with disabilities to lead lives of their choice.

Foothills gateways activities are to provide developmentally disabled children and adults the services needed to develop the independent living skills and work experience necessary to integrate into the community, obtain a job and maintain a residence and to support them during the process of achieving these goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,407,532$5,527,513▼ $880,019
Accounts Receivable$3,137,685$3,388,088▲ $250,403
Cash and Non-Interest-Bearing Accounts$1,493,745$1,212,744▼ $281,001
Land, Buildings, and Equipment, Net$1,338,989$1,014,568▼ $324,421
Savings and Temporary Cash Investments$702,328$661,232▼ $41,096
Prepaid Expenses and Deferred Charges$95,461$153,768▲ $58,307
Total Assets$13,175,740$11,957,913▼ $1,217,827
Liabilities
Accounts Payable and Accrued Expenses$1,659,281$1,614,446▼ $44,835
Total Liabilities$1,659,281$1,614,446▼ $44,835
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,480,729$10,280,822▼ $1,199,907
Net Assets With Donor Restrictions$35,730$62,645▲ $26,915
Total Net Assets Fund Balance$11,516,459$10,343,467▼ $1,172,992
Total Liabilities and Net Assets / Fund Balance$13,175,740$11,957,913▼ $1,217,827

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$577,642$5,739,581$6,317,223
Equipment$290,324$1,832,108$2,122,432
Land$136,300-$136,300
Leasehold Improvements$10,302$14,405$24,707
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erin EulenfeldCEOFT$152,997$30,490$183,487
Debra a KleinChief AdminFT$114,759$16,636$131,395
Paul LiptakIt DirectorFT$115,859$7,124$122,983
Pat CarneySupport SvcFT$105,103$16,142$121,245
Marla MaxeyComp. Case MFT$104,384$16,112$120,496
Edward BowersSoftware ArcFT$104,026$16,003$120,029
Carla ConrardyFinance DireFT$101,165$16,007$117,172

Board Members and Trustees

NameTitle
Mark DurandPresident
AMANDA O'HAYREDirector
Doris WhitelyDirector
Mikel ZimmermanDirector
Nancy KepnerDirector
Ron CharkowskiDirector
Solito SumulongDirector
Tracy KatzDirector
Linda DreesSecretary
Aaron VogtTreasurer
Steve DandaneauVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Emily HutchnsonEi Services2930 FAIRVIEW DRIVE, Fort Collins, CO 80524$116,159
Revenue and Support

Revenue Composition

Contributions and Grants
$780,210
Program Service Revenue
$11,607,363
Investment Income
$152,143
Other Revenue
$5,374,110
All Other Contributions
$275,787
Change in Net Assets
$-721,623

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,913,826
Revenue Not Reported on Form 990
$-436,245
Total Revenue per Audited Statements
$17,477,581
Total Revenue per Form 990
$17,913,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,862,578
Other Expenses$6,772,871
Total Fundraising Expense$6,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,950,659$1,149,500$19$9,100,178
Fees for Services Other$4,717,332$64,654-$4,781,986
Other Employee Benefits$1,179,872$147,381-$1,327,253
Payroll Taxes$680,219$98,376$1$778,596
Depreciation Depletion$362,618$27,779-$390,397
Office Expenses$320,631$58,997$110$379,738
Pension Plan Contributions$313,881$26,777-$340,658
Current Officers, Directors, Trustees, and Key Employees$123,752$192,141-$315,893
Occupancy$238,466$26,601$325$265,392
Insurance$160,989$16,551-$177,540
Travel$155,556$3,299$14$158,869
Conferences and Meetings$41,085$16,426$132$57,643
Fees for Services Accounting-$29,710-$29,710
Other Expenses$19,780$143,816$5,122$19,780
All Other Expenses$2,442$1,046$830$4,318
Fees for Services Legal$904$600-$1,504
Total Functional Expenses$16,574,741$2,054,155$6,553$18,635,449

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,650,573
Expenses per Audited Statements$18,635,449
Total Expenses per Form 990$18,635,449
Expenses Not Reported on Form 990$15,124
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,165
Fundraising Direct Expenses$6,400
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Flying Pigs Rac$25,165$25,165$4,435$20,730
Total Events$25,165$25,165$6,400$18,765
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Reviewed by the fiscal and property management (audit) committee prior to being presented to the board of directors.

Form 990, Page 6, Part VI, Line 12C

Policy included in new board member training and reviewed annually with the board.

Form 990, Page 6, Part VI, Line 15A

Annual review of chief executive officer; approval of compensation increase by the bod executive committee.

Form 990, Page 6, Part VI, Line 15B

Annual review by chief officers who authorize compensation rate change as appropriate.

Form 990, Page 6, Part VI, Line 19

Via foothills website or upon request.

Filing and Contact Details

Filer

Filer Name
Foothills Gateway Inc
EIN
23-7019672
Phone
9702262345
Address
301 WEST SKYWAY DR, FORT COLLINS, CO 80525

Signing Officer

Name
Debra a Klein
Title
Chief Admin Officer
Phone
9702262345
Signed
2023-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra a Klein
Formed
1968
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
341
Volunteers
44

Preparer

Firm
Logan Thomas & Johnson LLC
Address
413 WILCOX ST SUITE 204, CASTLE ROCK, CO 80104-2477
Preparer
Jan Thomas
Phone
3036631400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Foothills gateway's mission is to advocate for and empower individuals with disabilities to lead lives of their choice. Our vision is that we believe in a life of opportunity, of choice, and of dignity for every individual, regardless of age or ability.

Form 990, Page 2, Part III, Line 3

Changes made in fy 20/21 were due to the public health emergency (phe) / covid pandemic, declared in the state of colorado on march 11, 2020. The phe continued to affect the organization's activities both in how services are delivered and how staff perform their work. Fgi continued to pay employees "planned pay", keeping them fully paid, as we navigated operations. Services reductions continued, following mandates by colorado dept. Of public health and environment (cdphe).

Form 990, Page 2, Part III, Line 4D

Respite house provides respite and supervision services for adults. Served 27 individuals. Expenses: 395,054 revenue: 70,611 transportation is "home to day program transportation" services relevant to an individual's work schedule as specified in the ip. For these purposes "work schedule" is defined broadly to include adult and retirement activities such as education, training, community integration and employment. Served 149 individuals. Expenses: 762,333 revenue: 310,868 children and family services are for children from birth through age two which offer infants and toddlers and their families services and supports to enhance child development in the areas of cognition, speech, communication, physical, motor, vision, hearing, social-emotional development, and self-help skills; parent-child or family interaction; and early identification, screening and assessment services. In addition, this program provides an array of supportive services to the person with a developmental disability and his/her family when the person remains within the family home, thereby preventing or delaying the need for out-of-home placement, which is unwanted by the person or the family. Services and supports to eligible children under the age of 18 years in order for the children to remain in or return to the family home (only the child's income is considered in determining eligibility) are targeted to children having extensive support needs, which require constant line-of-sight supervision due to significantly challenging behaviors and/or coexisting medical conditions. Available services include personal assistance, household modification, specialized medical equipment and supplies, professional services, and community connection services. Served 1,217 individuals. Expenses: 2,478,747 revenue: 1,985,670 case management is the determination of eligibility for services and supports, service and support coordination, and the monitoring of all services and supports delivered pursuant to the ip, and the evaluation of results identified in the ip. Served 2,817 individuals. Expenses: 5,191,385 revenue: 4,340,360 behavioral health includes access to an onsite agency which provides behavioral health services; provides crisis services for individuals ages six and older using the start program model; and behavioral services. Served 21 individuals. Expenses: 251,599 revenue: 19 housing choice voucher program enables participants to better afford housing in larimer county by subsidizing their rent with federal funds through section 8 (hud) housing subsidies. Served 89 individuals. Expenses: 93,162 revenue: 4,372 organized health care delivery system is for services provided by third- party vendors that are funded through medicaid waivers. The third-party vendors are not approved purchase of service agencies. Served 335 individuals. Expenses: 255,722 revenue: 252,842

Form 990, Part IX, Line 11G

Other fees 24,557 64,654 0 assistance and activities 4,684,027 0 0 housing 8,748 0 0 total 4,717,332 64,654 0

Form 990, Part XI, Line 9

Special events expense 6,400 rental expense 2,083 special events expense -6,400 rental expenses -2,083

Financial Statement Notes

Schedule D, Page 3, Part X

Fgi is operated as a nonprofit organization exempt from federal income tax under section 501(c)(3) of the internal revenue code. Fgi recognizes tax liabilities when, despite fgi's belief that its tax return positions are supportable, fgi believes that certain positions may not be fully sustained upon review by tax authorities. Benefits from tax positions are measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. Fgi has concluded there is no tax liability or benefit required to be recorded as of june 30, 2022. Fgi is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Fgi believes it is no longer subject to income tax examinations for the years prior to the year ended june 30, 2019.

Schedule D, Page 4, Part XI, Line 2D

Special events expense 6,400 rental expense 2,083

Schedule D, Page 4, Part XII, Line 2D

Special events expense 6,400 rental expenses 2,083

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IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORTED EMPLOYMENT IS INDIVIDUALIZED (ONE ON ONE) COMMUNITY EMPLOYMENT SERVICES THAT ARE PROVIDED TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD). SERVED 63 INDIVIDUALS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESPITE HOUSE PROVIDES RESPITE AND SUPERVISION SERVICES FOR ADULTS. SERVED 27 INDIVIDUALS. EXPENSES: 395,054 REVENUE: 70,611 TRANSPORTATION IS "HOME TO DAY PROGRAM TRANSPORTATION" SERVICES RELEVANT TO AN INDIVIDUAL'S WORK SCHEDULE AS SPECIFIED IN THE IP. FOR THESE PURPOSES "WORK SCHEDULE" IS DEFINED BROADLY TO INCLUDE ADULT AND RETIREMENT ACTIVITIES SUCH AS EDUCATION, TRAINING, COMMUNITY INTEGRATION AND EMPLOYMENT. SERVED 149 INDIVIDUALS. EXPENSES: 762,333 REVENUE: 310,868 CHILDREN AND FAMILY SERVICES ARE FOR CHILDREN FROM BIRTH THROUGH AGE TWO WHICH OFFER INFANTS AND TODDLERS AND THEIR FAMILIES SERVICES AND SUPPORTS TO ENHANCE CHILD DEVELOPMENT IN THE AREAS OF COGNITION, SPEECH, COMMUNICATION, PHYSICAL, MOTOR, VISION, HEARING, SOCIAL-EMOTIONAL DEVELOPMENT, AND SELF-HELP SKILLS; PARENT-CHILD OR FAMILY INTERACTION; AND EARLY IDENTIFICATION, SCREENING AND ASSESSMENT SERVICES. IN ADDITION, THIS PROGRAM PROVIDES AN ARRAY OF SUPPORTIVE SERVICES TO THE PERSON WITH A DEVELOPMENTAL DISABILITY AND HIS/HER FAMILY WHEN THE PERSON REMAINS WITHIN THE FAMILY HOME, THEREBY PREVENTING OR DELAYING THE NEED FOR OUT-OF-HOME PLACEMENT, WHICH IS UNWANTED BY THE PERSON OR THE FAMILY. SERVICES AND SUPPORTS TO ELIGIBLE CHILDREN UNDER THE AGE OF 18 YEARS IN ORDER FOR THE CHILDREN TO REMAIN IN OR RETURN TO THE FAMILY HOME (ONLY THE CHILD'S INCOME IS CONSIDERED IN DETERMINING ELIGIBILITY) ARE TARGETED TO CHILDREN HAVING EXTENSIVE SUPPORT NEEDS, WHICH REQUIRE CONSTANT LINE-OF-SIGHT SUPERVISION DUE TO SIGNIFICANTLY CHALLENGING BEHAVIORS AND/OR COEXISTING MEDICAL CONDITIONS. AVAILABLE SERVICES INCLUDE PERSONAL ASSISTANCE, HOUSEHOLD MODIFICATION, SPECIALIZED MEDICAL EQUIPMENT AND SUPPLIES, PROFESSIONAL SERVICES, AND COMMUNITY CONNECTION SERVICES. SERVED 1,217 INDIVIDUALS. EXPENSES: 2,478,747 REVENUE: 1,985,670 CASE MANAGEMENT IS THE DETERMINATION OF ELIGIBILITY FOR SERVICES AND SUPPORTS, SERVICE AND SUPPORT COORDINATION, AND THE MONITORING OF ALL SERVICES AND SUPPORTS DELIVERED PURSUANT TO THE IP, AND THE EVALUATION OF RESULTS IDENTIFIED IN THE IP. SERVED 2,817 INDIVIDUALS. EXPENSES: 5,191,385 REVENUE: 4,340,360 BEHAVIORAL HEALTH INCLUDES ACCESS TO AN ONSITE AGENCY WHICH PROVIDES BEHAVIORAL HEALTH SERVICES; PROVIDES CRISIS SERVICES FOR INDIVIDUALS AGES SIX AND OLDER USING THE START PROGRAM MODEL; AND BEHAVIORAL SERVICES. SERVED 21 INDIVIDUALS. EXPENSES: 251,599 REVENUE: 19 HOUSING CHOICE VOUCHER PROGRAM ENABLES PARTICIPANTS TO BETTER AFFORD HOUSING IN LARIMER COUNTY BY SUBSIDIZING THEIR RENT WITH FEDERAL FUNDS THROUGH SECTION 8 (HUD) HOUSING SUBSIDIES. SERVED 89 INDIVIDUALS. EXPENSES: 93,162 REVENUE: 4,372 ORGANIZED HEALTH CARE DELIVERY SYSTEM IS FOR SERVICES PROVIDED BY THIRD- PARTY VENDORS THAT ARE FUNDED THROUGH MEDICAID WAIVERS. THE THIRD-PARTY VENDORS ARE NOT APPROVED PURCHASE OF SERVICE AGENCIES. SERVED 335 INDIVIDUALS. EXPENSES: 255,722 REVENUE: 252,842
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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.$14.9$1.60$13.3$21.5$19.1$2.43
2023Detailed filing. Detailed filing data is available for this year.$12.2$1.63$10.5$18.9$18.9$0.01
2022Detailed filing. Detailed filing data is available for this year.$12.0$1.61$10.3$17.9$18.6$0.72
2021Detailed filing. Detailed filing data is available for this year.$13.2$1.66$11.5$18.3$18.2$0.12
2020Detailed filing. Detailed filing data is available for this year.$14.8$3.95$10.9$19.1$19.5$0.37
2019Detailed filing. Detailed filing data is available for this year.$12.8$1.70$11.1$18.4$18.9$0.49
2018Detailed filing. Detailed filing data is available for this year.$13.0$1.60$11.4$18.1$17.9$0.23
2017Detailed filing. Detailed filing data is available for this year.$12.8$1.66$11.1$21.6$21.4$0.26
2016Detailed filing. Detailed filing data is available for this year.$13.0$2.23$10.8$24.2$23.8$0.44
2015Detailed filing. Detailed filing data is available for this year.$12.2$1.88$10.4$23.0$22.7$0.31
2014Detailed filing. Detailed filing data is available for this year.$11.9$1.84$10.1$21.2$21.1$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$1.57$9.95$19.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$1.40$9.74$20.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$1.45$9.43$20.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$1.37$8.78$19.3