Civic Intelligence

Jeffco Action Center Inc.

990 • Fiscal year 2018 • EIN 23-7019679

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 11, 2019

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

60th percentile

0.32x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

19th percentile

-7.2%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

28th percentile

$118,499

Higher top officer pay than 28% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

10th percentile

-9.9%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-17%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$7,318,561

Down $805,974 (-9.9%) from 2017

Net Assets

Down

$4,957,717

Down $932,847 (-16%) from 2017

Liabilities

Up

$2,360,844

Up $126,873 (+5.7%) from 2017

Revenue

Down

$11,579,534

Down $2,383,718 (-17%) from 2017

Expenses

Down

$12,412,743

Down $1,439,850 (-10%) from 2017

Net Income

Down

-$833,209

Down $943,868 (-853%) 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 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

2018

Assets$7,318,561
Liabilities$2,360,844
Net Assets$4,957,717

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

2018

Revenue$11,579,534
Expenses$12,412,743
Net Income-$833,209
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 11, 2019
Return Version
2017v2.3
Gross Receipts
$11,763,003
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$5,637,216$5,421,649▼ $215,567
Pledges and Grants Receivable$1,247,001$993,669▼ $253,332
Investments in Publicly Traded Securities$378,675$415,842▲ $37,167
Savings and Temporary Cash Investments$240,527$187,471▼ $53,056
Investments Other Securities$162,905$163,614▲ $709
Cash and Non-Interest-Bearing Accounts$361,444$76,692▼ $284,752
Accounts Receivable$52,163$37,489▼ $14,674
Prepaid Expenses and Deferred Charges$28,465$11,230▼ $17,235
Total Assets$8,124,535$7,318,561▼ $805,974
Other Assets Total$16,139$10,905▼ $5,234
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,020,150$1,973,058▼ $47,092
Accounts Payable and Accrued Expenses$156,705$343,462▲ $186,757
Other Liabilities$56,084$41,630▼ $14,454
Deferred Revenue$1,032$2,694▲ $1,662
Total Liabilities$2,233,971$2,360,844▲ $126,873
Net Assets / Fund Balance
Unrestricted Net Assets$3,873,418$3,379,377▼ $494,041
Temporarily Rstr Net Assets$1,850,241$1,410,726▼ $439,515
Permanently Rstr Net Assets$166,905$167,614▲ $709
Total Net Assets Fund Balance$5,890,564$4,957,717▼ $932,847
Total Liabilities and Net Assets / Fund Balance$8,124,535$7,318,561▼ $805,974

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,496,541$1,612,473$4,109,014
Leasehold Improvements$2,199,546$257,657$2,457,203
Equipment$231,480$301,506$532,986
Land$494,082-$494,082

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$541,581$15,387▲ $51,636$22,459$579,456
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mag StrittmatterEd (end 1/18)FT$107,123$11,376$118,499

Board Members and Trustees

NameTitle
Leslie HordPast President
Ben WiederholtPresident
Karen HarrisonVice President
Amy AlonzoDirector
Anna DavisDirector
Christian WinwardDirector
Cindy BarowayDirector
Diana WilsonDirector
Elizabeth CollardDirector
Jamie BradleyDirector
Jon AleschDirector
Ladawn SperlingDirector
Lisa FowlerDirector
Michelle FoleyDirector
Scott GilbertDirector
Sharon TrefnyDirector
Pam BrierEd (beg 05/18)
Cathy Hatfield Beg 118Interm Ed (end 05/18)
Joel VarnellSecretary
Jon HalversonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,394,391
Program Service Revenue
$32,732
Investment Income
$67,368
Other Revenue
$85,043
All Other Contributions
$11,209,342
Change in Net Assets
$-833,209

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 Inventory139,485$5,268,642Fair Market Value (FMV)
Clothing and Household Goods-$2,466,020Fair Market Value (FMV)
Other Non Cash Contri Table3,899$473,041Fair Market Value (FMV)
Other Non Cash Contri Table4,864$207,678Fair Market Value (FMV)
Other Non Cash Contri Table11,907$35,606Fair Market Value (FMV)
Other Non Cash Contri Table1,896$3,144Fair Market Value (FMV)
Total Noncash Contributions162,051$8,454,131-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,574,510
Revenue Not Reported on Financial Statements
$5,024
Revenue Not Reported on Form 990
$278,266
Total Revenue per Audited Statements
$11,852,776
Total Revenue per Form 990
$11,579,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$9,076,069
Salaries, Compensation, and Employee Benefits$2,245,160
Other Expenses$1,091,514
Total Fundraising Expense$695,416
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$9,076,069--$9,076,069
Other Salaries and Wages$1,178,775$287,760$348,885$1,815,420
Fees for Services Other$270,677$35,998$22,126$328,801
Other Employee Benefits$169,686$29,487$51,120$250,293
Depreciation Depletion$135,893$19,295$42,669$197,857
Payroll Taxes$118,089$30,510$30,848$179,447
Occupancy$106,885$16,307$48,150$171,342
Interest$65,393-$33,654$99,047
All Other Expenses$-6,845$12,057$61,356$66,568
Insurance$30,078$5,497$9,580$45,155
Office Expenses$15,887$6,782$16,882$39,551
Other Expenses$11,647$1,062$8,960$21,669
Fees for Service Investment Mgmnt Fees-$5,024-$5,024
Total Functional Expenses$11,248,761$468,566$695,416$12,412,743

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,785,623
Total Expenses per Form 990$12,412,743
Expenses per Audited Statements$12,407,719
Expenses Not Reported on Form 990$377,904
Expenses Not Reported on Financial Statements$5,024
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$126,555
Fundraising Direct Expenses$20,326
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beautiful Junk$107,546$107,546$2,935$104,611
Bpf Luncheon$16,089$14,565$3,240$11,325
Total Events$129,369$126,555$20,326$106,229
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$28,632
Tenant Deposits$12,998
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 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 and office administration reviews the policy annually at board and staff meetings.

Form 990, Part VI, Section B, Line 15

The director of hr and office 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 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
2019-02-11
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
69
Volunteers
4,168

Preparer

Firm
Plante & Moran Pllc
Address
8181 E TUFTS AVE SUITE 600, DENVER, CO 80237
Preparer
Dori J Eggett
Phone
3037409400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

SEE PART III, 4C.

FORM 990, PART XI, LINE 9:

Bad debt expense related to uncollectible pledges -83,494.

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, 2018 or 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, 2018 or 2017.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with income on form 990 148,398.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with income on form 990 148,398. Bad debt expense related to uncollectible pledges 83,494.

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IRS990/Form990PartVIISectionAGrp/PersonNm6CINDY BAROWAY
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMIE BRADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8JON ALESCH
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IRS990/Form990PartVIISectionAGrp/PersonNm10LISA FOWLER
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IRS990/Form990PartVIISectionAGrp/PersonNm12ELIZABETH COLLARD
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IRS990/Form990PartVIISectionAGrp/PersonNm17CHRISTIAN WINWARD
IRS990/Form990PartVIISectionAGrp/PersonNm18MAG STRITTMATTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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/TitleTxt18ED (END 1/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt19ED (BEG 05/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt20INTERM ED (END 05/18)
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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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05044195
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03729997
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt032732
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. 210 INDIVIDUALS RECEIVED A TOTAL OF 4,291 NIGHTS OF SHELTER, FOOD AND CASE MANAGEMENT SERVICES DURING FISCAL YEAR 2018. REVENUE SOURCES FOR THIS PROGRAM INCLUDE GRANTS AND DONATIONS FROM BUSINESSES, INDIVIDUALS, CHURCHES, AND OTHER ORGANIZATIONS. THE SHELTER PROGRAM WAS SUSPENDED IN JUNE OF 2018.
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IRS990/PYOtherRevenueAmt054119
IRS990/PYProgramServiceRevenueAmt058105
IRS990/PYRevenuesLessExpensesAmt0110659
IRS990/PYSalariesCompEmpBnftPaidAmt02055448

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