Civic Intelligence

Esa Foundation

EIN 23-7099403 • 501(c)3 • Fort Collins, CO

Profile

To develop philanthropic activities of volunteers, provide assistance to established programs that serve human needs, and produce new programs to improve the quality of life.

2580 E Harmony Rd - Ste 301-11Fort Collins, CO 80528

www.epsilonsigmaalpha.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.24x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

90th percentile

54%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

Up

$6,352,600

Up $1,029,659 (+19%) from 2018

Liabilities

Down

$204,966

Down $129,648 (-39%) from 2018

Net Assets

Up

$6,147,634

Up $1,159,307 (+23%) from 2018

Revenue

Up

$866,096

Up $387,677 (+81%) from 2018

Expenses

Down

$400,344

Down $220,246 (-35%) from 2018

Net Income

Up

$465,752

Up $607,923 (+428%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $3,180,852Liabilities 2012: $218,250Net Assets 2012: $2,962,6022012Assets 2013: $3,991,288Liabilities 2013: $176,000Net Assets 2013: $3,815,2882013Assets 2014: $4,488,975Liabilities 2014: $238,650Net Assets 2014: $4,250,3252014Assets 2015: $4,703,080Liabilities 2015: $268,632Net Assets 2015: $4,434,4482015Assets 2016: $4,478,108Liabilities 2016: $283,034Net Assets 2016: $4,195,0742016Assets 2017: $5,016,273Liabilities 2017: $240,435Net Assets 2017: $4,775,8382017Assets 2018: $5,322,941Liabilities 2018: $334,614Net Assets 2018: $4,988,3272018Assets 2025: $6,352,600Liabilities 2025: $204,966Net Assets 2025: $6,147,6342025

Highlighted filing

2025

Assets$6,352,600
Liabilities$204,966
Net Assets$6,147,634

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $655,4052012Expenses 2013: $627,4542013Revenue 2014: $737,600Expenses 2014: $707,877Net Income 2014: $29,7232014Revenue 2015: $938,984Expenses 2015: $651,950Net Income 2015: $287,0342015Revenue 2016: $662,663Expenses 2016: $655,630Net Income 2016: $7,0332016Revenue 2017: $836,277Expenses 2017: $546,545Net Income 2017: $289,7322017Revenue 2018: $478,419Expenses 2018: $620,590Net Income 2018: -$142,1712018Revenue 2025: $866,096Expenses 2025: $400,344Net Income 2025: $465,7522025

Highlighted filing

2025

Revenue$866,096
Expenses$400,344
Net Income$465,752

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 17, 2026
Return Version
2025v4.0
Gross Receipts
$866,096
Mission and Program Overview

Mission

To develop philanthropic activities of volunteers, provide assistance to established programs that serve human needs, and produce new programs to improve the quality of life.

ESA Foundation is dedicated to the promotion of continuing education and to altruistic activities that make a positive difference in the world community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,533,042$5,816,582▲ $283,540
Cash and Non-Interest-Bearing Accounts$389,389$534,928▲ $145,539
Prepaid Expenses and Deferred Charges$3,968$590▼ $3,378
Accounts Receivable$720$500▼ $220
Savings and Temporary Cash Investments$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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,927,119$6,352,600▲ $425,481
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$87,900$113,550▲ $25,650
Accounts Payable and Accrued Expenses$138,491$91,416▼ $47,075
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$226,391$204,966▼ $21,425
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,442,798$5,880,031▲ $437,233
Net Assets Without Donor Restrictions$257,930$267,603▲ $9,673
Total Net Assets Fund Balance$5,700,728$6,147,634▲ $446,906
Total Liabilities and Net Assets / Fund Balance$5,927,119$6,352,600▲ $425,481

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$5,768,109$144,149▲ $477,773$0$6,199,686
2024$5,178,715$67,174▲ $669,263$0$5,768,109
2023$4,671,543$101,404▲ $493,268$0$5,178,715
2022$5,837,317$132,281▼ $1,128,255$0$4,671,543
2021$5,648,095$85,755▲ $505,117$0$5,837,317
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Douglas MillsInternational Treasurer/controllerPT$67,600$67,600

Board Members and Trustees

NameTitle
Kim MandrellChairman
Rosalie GriffithVice Chairman
Ann MurryDirector
Jennifer SparkmanDirector
Judi KingDirector
Kathy LoydDirector
Tammy AkinesSecretary
Gordon LeongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,706
Program Service Revenue
$330,218
Investment Income
$462,172
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$465,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$245,736
Other Expenses$154,608
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$123,100--$123,100
Grants to Domestic Orgs$122,636--$122,636
Other Expenses$34,772$56,428$0$91,200
Fees for Service Investment Mgmnt Fees$0$20,437$0$20,437
Office Expenses$7,455$12,098$0$19,553
Information Technology$4,898$7,949$0$12,847
Travel$2,878$4,670$0$7,548
Insurance$739$1,198$0$1,937
Fees for Services Accounting$414$672$0$1,086
Total Functional Expenses$296,892$103,452$0$400,344
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ST JUDE CHILDREN'S RESEARCH HOSPITALMemphis, TN501 (c) (3)SUPPORT OF THE HOSPITAL'S OPERATIONS AND RESEARCH ACTIVITIES.$64,480
Easter Seals SocietyChicago, IL501 (c) (3)Support of People With Disabilities.$6,699
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Foundation Fund Fest$17,290$17,290$0$17,290
Fantasy Event$5,345$5,345$0$5,345
Total Events$29,596$29,596$0$29,596
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 7A

Esa foundation has dues-paying members who are eligible to elect board members when slots are open for election. These are not stockholders nor members akin to an llc. Esa foundation has no outstanding stock, therefore it has neither stockholders nor any kind of associated membership.

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

The form 990 is reviewed by the chairman and the treasurer and signed by the controller. Other members of the governing body are provided copies of the completed financial statements prior to the filing of the form. The form is available to anyone upon request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are made available to the public through the organization's website ad upon request.

Filing and Contact Details

Filer

Filer Name
Esa Foundation
EIN
23-7099403
Phone
9702232824
Address
2580 E Harmony Rd - Ste 301-11, Fort Collins, CO 80528

Signing Officer

Name
Douglas Mills
Title
Treasurer
Phone
9702232824
Signed
2026-02-17

Organization Details

Principal Officer
Doug Mills
Formed
1970
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
1,034
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Scholarships exclusively

Raw XML AppendixShowing 400 of 746 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/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0462172
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0462172
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05533042
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05816582
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt044110
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP PHILANTHROPIC ACTIVITIES OF VOLUNTEERS, PROVIDE ASSISTANCE TO ESTABLISHED PROGRAMS THAT SERVE HUMAN NEEDS, AND PRODUCE NEW PROGRAMS TO IMPROVE THE QUALITY OF LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt05700728
IRS990/NetAssetsOrFundBalancesEOYAmt06147634
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-18846
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0257930
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0267603
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012098
IRS990/OfficeExpensesGrp/ProgramServicesAmt07455
IRS990/OfficeExpensesGrp/TotalAmt019553
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0OFFICE ADMINISTRATION
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt056428
IRS990/OtherExpensesGrp/ProgramServicesAmt034772
IRS990/OtherExpensesGrp/TotalAmt091200
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03968
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0590
IRS990/PrincipalOfficerNm0Doug Mills
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0ENDOWMENT PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1DOMESTIC GRANTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0207582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1122636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0207582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1122636
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SECONDARY PROGRAM OF THE ESA FOUNDATION IS PROVIDING FUNDING TO OTHER 501 C 3 CHARITABLE ORGANIZATIONS. THE FUNDING IS PROVIDED BY MEMBERS OF THE ESA FOUNDATION AND LIKE AMOUNTS ARE THEN PROVIDED TO THE 501 C 3 DESIGNATED ORGANIZATIONS. THEREFORE, REVENUES AND EXPENSES OF THIS PROGRAM ARE THE SAME AND ALL EXPENDITURES ARE GRANTS TO OTHER 501 C 3'S.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0141635
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0122636
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0122636
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt078741
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0263493
IRS990/PYInvestmentIncomeAmt0635133
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0156930
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0292150
IRS990/PYRevenuesLessExpensesAmt0585601
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0420423
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01006024
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0465752
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0207582
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00

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