Civic Intelligence

Jeffco Action Center Inc.

990 • Fiscal year 2017 • EIN 23-7019679

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 16, 2018

8755 West 14th AveLakewood, CO 80215

(303) 237-7704

Siviq Scores

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

Liabilities / Assets

56th percentile

0.27x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.16x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

40th percentile

0.8%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

28th percentile

$116,406

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

33rd percentile

0.3%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.8%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$8,124,535

Up $27,732 (+0.3%) from 2016

Net Assets

Up

$5,890,564

Up $46,988 (+0.8%) from 2016

Liabilities

Down

$2,233,971

Down $19,256 (-0.9%) from 2016

Revenue

Up

$13,963,252

Up $638,076 (+4.8%) from 2016

Expenses

Up

$13,852,593

Up $299,937 (+2.2%) from 2016

Net Income

Up

$110,659

Up $338,139 (+149%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2013: $6,466,219Liabilities 2013: $2,024,721Net Assets 2013: $4,441,4982013Assets 2014: $7,175,474Liabilities 2014: $2,404,802Net Assets 2014: $4,770,6722014Assets 2015: $8,303,137Liabilities 2015: $2,240,537Net Assets 2015: $6,062,6002015Assets 2016: $8,096,803Liabilities 2016: $2,253,227Net Assets 2016: $5,843,5762016Assets 2017: $8,124,535Liabilities 2017: $2,233,971Net Assets 2017: $5,890,5642017Assets 2018: $7,318,561Liabilities 2018: $2,360,844Net Assets 2018: $4,957,7172018Assets 2019: $7,425,267Liabilities 2019: $2,070,409Net Assets 2019: $5,354,8582019Assets 2020: $8,110,682Liabilities 2020: $1,438,246Net Assets 2020: $6,672,4362020Assets 2021: $11,125,218Liabilities 2021: $1,400,877Net Assets 2021: $9,724,3412021Assets 2022: $11,439,169Liabilities 2022: $1,041,224Net Assets 2022: $10,397,9452022Assets 2023: $11,600,435Liabilities 2023: $964,267Net Assets 2023: $10,636,1682023Assets 2024: $11,987,095Liabilities 2024: $1,092,315Net Assets 2024: $10,894,7802024

Highlighted filing

2017

Assets$8,124,535
Liabilities$2,233,971
Net Assets$5,890,564

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2013: $11,359,5062013Revenue 2014: $13,595,295Expenses 2014: $13,336,189Net Income 2014: $259,1062014Revenue 2015: $15,888,367Expenses 2015: $14,597,476Net Income 2015: $1,290,8912015Revenue 2016: $13,325,176Expenses 2016: $13,552,656Net Income 2016: -$227,4802016Revenue 2017: $13,963,252Expenses 2017: $13,852,593Net Income 2017: $110,6592017Revenue 2018: $11,579,534Expenses 2018: $12,412,743Net Income 2018: -$833,2092018Revenue 2019: $13,949,037Expenses 2019: $13,469,147Net Income 2019: $479,8902019Revenue 2020: $13,172,419Expenses 2020: $11,804,370Net Income 2020: $1,368,0492020Revenue 2021: $19,330,515Expenses 2021: $16,382,343Net Income 2021: $2,948,1722021Revenue 2022: $24,458,851Expenses 2022: $22,724,414Net Income 2022: $1,734,4372022Revenue 2023: $12,828,618Expenses 2023: $12,819,016Net Income 2023: $9,6022023Revenue 2024: $14,073,982Expenses 2024: $14,123,839Net Income 2024: -$49,8572024

Highlighted filing

2017

Revenue$13,963,252
Expenses$13,852,593
Net Income$110,659
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 16, 2018
Return Version
2016v3.0
Gross Receipts
$14,152,810
Mission and Program Overview

Mission

To provide an immediate response to basic human needs and to promote pathways to self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,754,813$5,637,216▼ $117,597
Pledges and Grants Receivable$1,203,709$1,247,001▲ $43,292
Investments in Publicly Traded Securities$322,669$378,675▲ $56,006
Cash and Non-Interest-Bearing Accounts$205,731$361,444▲ $155,713
Savings and Temporary Cash Investments$379,527$240,527▼ $139,000
Investments Other Securities$153,831$162,905▲ $9,074
Accounts Receivable$27,943$52,163▲ $24,220
Prepaid Expenses and Deferred Charges$27,208$28,465▲ $1,257
Total Assets$8,096,803$8,124,535▲ $27,732
Other Assets Total$21,372$16,139▼ $5,233
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,064,911$2,020,150▼ $44,761
Accounts Payable and Accrued Expenses$116,597$156,705▲ $40,108
Other Liabilities$70,348$56,084▼ $14,264
Deferred Revenue$1,371$1,032▼ $339
Total Liabilities$2,253,227$2,233,971▼ $19,256
Net Assets / Fund Balance
Unrestricted Net Assets$3,794,007$3,873,418▲ $79,411
Temporarily Rstr Net Assets$1,891,738$1,850,241▼ $41,497
Permanently Rstr Net Assets$157,831$166,905▲ $9,074
Total Net Assets Fund Balance$5,843,576$5,890,564▲ $46,988
Total Liabilities and Net Assets / Fund Balance$8,096,803$8,124,535▲ $27,732

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,597,903$1,511,111$4,109,014
Leasehold Improvements$2,272,745$179,661$2,452,406
Equipment$272,486$260,500$532,986
Land$494,082-$494,082

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$476,500$40,789▲ $33,886$3,942$541,581
2015$431,974$40,186▲ $20,381$10,964$476,500
2014$597,000$22,332▼ $178,247$7,437$431,974
2013$524,200$10,560▲ $70,585$6,706$597,000
2012$445,400$3,205▲ $72,655$5,600$514,160
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mag StrittmatterExecutive DirectorFT$105,395$11,011$116,406

Board Members and Trustees

NameTitle
Leslie HordPast President
Ben WiederholtPresident
Karen HarrisonVice President
Amy AlonzoDirector
Anna DavisDirector
Anne JefferiesDirector
Christian WinwardDirector
Cindy BarowayDirector
Dani CraneDirector
Diana WilsonDirector
Jamie BradleyDirector
Ladawn SperlingDirector
Lisa FowlerDirector
Scott GilbertDirector
Sharon TrefnyDirector
Wendy RaffaeliDirector
Joel VarnellSecretary
Jon HalversonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,822,385
Program Service Revenue
$58,105
Investment Income
$28,643
Other Revenue
$54,119
All Other Contributions
$13,439,240
Change in Net Assets
$110,659

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory153,446$6,506,297Fair Market Value (FMV)
Clothing and Household Goods-$2,462,190Fair Market Value (FMV)
Other Non Cash Contri Table3,853$302,219Fair Market Value (FMV)
Other Non Cash Contri Table5,019$232,347Fair Market Value (FMV)
Other Non Cash Contri Table89,075$203,016Fair Market Value (FMV)
Other Non Cash Contri Table2,710$15,668Fair Market Value (FMV)
Total Noncash Contributions254,103$9,721,737-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,959,175
Revenue Not Reported on Financial Statements
$4,077
Revenue Not Reported on Form 990
$329,166
Total Revenue per Audited Statements
$14,288,341
Total Revenue per Form 990
$13,963,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,358,786
Salaries, Compensation, and Employee Benefits$2,055,448
Other Expenses$1,438,359
Total Fundraising Expense$633,836
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$10,358,786--$10,358,786
Other Salaries and Wages$1,173,564$137,909$264,339$1,575,812
Fees for Services Other$638,365$3,026$7,887$649,278
Other Employee Benefits$167,860$20,962$40,431$229,253
Depreciation Depletion$138,145$21,218$40,684$200,047
Occupancy$105,873$15,698$58,514$180,085
Payroll Taxes$93,276$17,643$23,058$133,977
Current Officers, Directors, Trustees, and Key Employees$24,521$42,843$49,042$116,406
Interest$60,074-$42,542$102,616
All Other Expenses$29,956$8,577$36,996$75,529
Office Expenses$13,437$5,453$30,431$49,321
Insurance$27,368$3,955$8,048$39,371
Other Expenses$15,715$1,567$12,637$29,919
Fees for Service Investment Mgmnt Fees-$4,077-$4,077
Total Functional Expenses$12,925,087$293,670$633,836$13,852,593

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,241,353
Total Expenses per Form 990$13,852,593
Expenses per Audited Statements$13,848,516
Expenses Not Reported on Form 990$392,837
Expenses Not Reported on Financial Statements$4,077
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$129,298
Fundraising Direct Expenses$10,223
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beautiful Junk$112,109$112,109$2,047$110,062
Bpf Luncheon$13,730$11,966$360$11,606
Total Events$131,914$129,298$10,223$119,075
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$46,597
Tenant Deposits$9,487
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 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, Part VI, Section A, Line 8B

The organization does not have any committees with the authority to act on behalf of the governing body.

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

The tax return is reviewed by the finance department, the organization's directors, the finance committee, and then by the board for final approval before filing with the irs.

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

Conflict of interest forms are distributed and signed annually by all board of directors. They are collected, reviewed and filed by the director of hr, it and office administration. New board members and staff fill one out at the time of orientation to the board or at the time of hire. The director of hr, it and administration reviews the policy annually at board and staff meetings.

Form 990, Part VI, Section B, Line 15

The director of hr, it and administration reviews nonprofit salary and benefit surveys on an annual basis using mountain states employers council, colorado nonprofit association, and other relevant sources to recommend annual salary guidelines for all employees of the jeffco action center, including the executive director. This recommendation is reviewed and approved by the executive committee of the board. The vice president of the board of directors is responsible for ensuring the executive director receives a documented annual review using the review form approved by the organization. The review form is sent to board members for their input. The vice president of the board of directors documents and delivers the final review to the executive director and recommends the annual salary increase within salary approved guidelines by the vice president of the board of directors.

Form 990, Part VI, Section C, Line 19

Governing documents, the conflict of interest policy, and financial statements are available upon request through the director of finance and facilities or the executive director. The financial statements and form 990 are posted on the agency's website, and on the websites of charity navigator, guidestar and giving first. The annual audited financial statements are also made available to the public at the organization's annual meeting.

Filing and Contact Details

Filer

Filer Name
Jeffco Action Center Inc
EIN
23-7019679
Phone
3032377704
Address
8755 WEST 14TH AVE, LAKEWOOD, CO 80215
Doing Business As
The Action Center

Signing Officer

Name
Ben Wiederholt
Title
President
Phone
3032377704
Signed
2018-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Wiederholt
Formed
1968
Legal Domicile
Co
Voting Board Members
18
Independent Board Members
18
Employees
64
Volunteers
4,734

Preparer

Firm
Eks&h Lllp
Address
8181 E TUFTS AVENUE SUITE 600, DENVER, CO 80237-2579
Preparer
Dori J Eggett
Phone
3037409400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Bad debt expense related to uncollectible pledges -79,982.

Financial Statement Notes

PART V, LINE 4:

Board directed endowment: this endowment was established in 2000. Funds are invested with wells fargo advisors to create a long-term corpus that will generate interest income over time for general use by the agency. Withdrawal and use of any of these funds are at the direction and approval of the board of directors only. Community first shelter endowment: this is a permanently restricted endowment established in 2004 and managed by community first foundation. The sole purpose of this endowment is to generate funds for the operation and improvement of the center's shelter income for use by the shelter or reinvest it back in the corpus.

PART X, LINE 2:

The organization applies a more-likely-than-not measurement methodology to reflect the financial statement impact of uncertain tax positions taken or expected to be taken in a tax return. After evaluating the tax positions taken, none are considered to be uncertain; therefore, no amounts have been recognized as of june 30, 2017. If incurred, interest and penalties associated with tax positions are recorded in the period assessed as management and general expenses. No interest or penalties have been assessed for the year ended june 30, 2017.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with income on form 990 172,035.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with income on form 990 172,035. Bad debt expense related to uncollectible pledges 79,982.

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IRS990/Form990PartVIISectionAGrp/PersonNm9ANNA DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm10LISA FOWLER
IRS990/Form990PartVIISectionAGrp/PersonNm11SCOTT GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm12ANNE JEFFERIES
IRS990/Form990PartVIISectionAGrp/PersonNm13WENDY RAFFAELI
IRS990/Form990PartVIISectionAGrp/PersonNm14LADAWN SPERLING
IRS990/Form990PartVIISectionAGrp/PersonNm15SHARON TREFNY
IRS990/Form990PartVIISectionAGrp/PersonNm16DIANA WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm17CHRISTIAN WINWARD
IRS990/Form990PartVIISectionAGrp/PersonNm18MAG STRITTMATTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0PARTICIPANT SERVICES - JEFFCO ACTION CENTER PROVIDES ACCESS TO FINANCIAL ASSISTANCE, PERSONAL CARE AND HOUSEHOLD ITEMS, CLOTHING BANK, BUS TICKETS AND WORK READINESS SUPPORT. JEFFCO ACTION CENTER ALSO PROVIDES LIMITED FINANCIAL ASSISTANCE IN THE FORM OF RENTAL ASSISTANCE, UTILITY ASSISTANCE, BUS TICKETS, EDUCATION ASSISTANCE, AND EMPLOYMENT ASSISTANCE. REVENUE SOURCES FOR THIS PROGRAM INCLUDE GRANTS, GOVERNMENT CONTRACTS, AND DONATIONS FROM BUSINESSES, INDIVIDUALS,CHURCHES, AND OTHER ORGANIZATIONS. JEFFCO PROSPERITY PROJECT (JPP) IS A COLLABORATION OF COMMUNITY, SCHOOL, BUSINESS AND COUNTY PARTNERS WORKING TOGETHER TO HELP JEFFERSON COUNTY FAMILIES BREAK THE CYCLE OF GENERATIONAL POVERTY. JPP ASSISTS YOUNG CHILDREN AND FAMILIES IN POVERTY FOSTER EDUCATIONAL AND FAMILY SUCCESS. JPP IS A SHARED IDEA AMONG PARTNERS TO REDUCE POVERTY BY INCREASING: SCHOOL READINESS, HIGH SCHOOL GRADUATION RATES AND POST-SECONDARY OPPORTUNITY FOR LOW INCOME STUDENTS AND THEIR PARENTS, AND FAMILY SELF-SUFFICIENCY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt058105
IRS990/ProgSrvcAccomActy3Grp/Desc0HOMELESS SHELTER - JEFFCO ACTION CENTER OPERATES A 21-BED HOMELESS SHELTER FOR INDIVIDUALS, COUPLES AND FAMILIES IN JEFFERSON COUNTY. IT IS THE ONLY SHELTER THAT SERVES ALL THREE POPULATIONS IN THE COUNTY. THIS IS A WORKING SHELTER, MEANING THAT AT LEAST ONE ADULT IN THE HOUSEHOLD MUST BE WORKING, LOOKING FOR WORK, OR GOING TO SCHOOL. 165 INDIVIDUALS RECEIVED A TOTAL OF 6,261 NIGHTS OF SHELTER, FOOD AND CASE MANAGEMENT SERVICES DURING FISCAL YEAR 2017. REVENUE SOURCES FOR THIS PROGRAM INCLUDE GRANTS AND DONATIONS FROM BUSINESSES, INDIVIDUALS, CHURCHES, AND OTHER ORGANIZATIONS.
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