Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$0
Down $49,897 (-100%) from 2021
Net Assets
Down$0
Down $46,833 (-100%) from 2021
Liabilities
Down$0
Down $3,064 (-100%) from 2021
Revenue
Up$2,366
Up $2,366 from 2021
Expenses
Down$17,199
Down $9,869 (-36%) from 2021
Net Income
Up-$14,833
Up $12,235 (+45%) from 2021
Pera lee branch, inc., is a 501(c)(25) organization. It was organized for the exclusive purpose of acquiring real property, holding title to and collecting income from such property, and remitting the entire amount of the income from such property (less expenses) to the shareholder of this corporation. The sole shareholder of this corporation is the public employees' retirement association of colorado, which is a tax-exempt pension fund that meets the requirements of section 414(d). All distributions were paid to the public employees' retirement assocation of colorado. This shareholder received the 2018 net income of pera lee branch, inc.
Pera lee branch, inc., is a 501(c)(25) organization. It was organized for the exclusive purpose of acquiring real property, holding title to and collecting income from such property, and remitting the entire amount of the income from such property (less expenses) to the shareholder of this corporation. The sole shareholder of this corporation is the public employees' retirement association of colorado, which is a tax-exempt pension fund that meets the requirements of section 414(d). All distributions were paid to the public employees' retirement association of colorado. This shareholder received the net income of pera lee branch, inc.
| Description | Grants | Expenses |
|---|---|---|
| THE ENTITY OPERATED THE REAL ESTATE PROPERTY FOR ITS EXEMPT BENEFICIARY, THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO (EIN: 84-6000472). THE ENTITY SOLD THE PROPERTY IN JANUARY 2020. | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AMY MCGARRITY | Sole Director | - | $0 | - | - |
| STACIE CROWN | President | - | $0 | - | - |
| PETER A BENYO | Vice President | - | $0 | - | - |
| JENNIFER HANSON | Secretary/Treasurer | - | $0 | - | - |
“Description: common area maintenance-prior year. Amount: 2,366.”
“Description: bank fees. Amount: 718. Description: corporate filing fees. Amount: 2,026. Total to form 990-ez, line 16: 2,744.”
“Description: distributions/other transfers of cash to pera of colorado. Amount: -32,000.”
“Description: accounts receivable. Beg. Of year amount: 31,083. End of year amount: 0.”
“Description: accounts payable. Beg. Of year amount: 3,064. End of year amount: 0.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | L&B REALTY ADVISORS LLP |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2149890800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5910 NORTH CENTRAL EXPY STE 1200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DALLAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75206 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18814 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14833 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 14455 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 49897 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 2366 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 46833 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 46833 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AMY MCGARRITY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | STACIE CROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PETER A BENYO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JENNIFER HANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SOLE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 31083 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -32000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2744 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2366 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PERA LEE BRANCH, INC., IS A 501(C)(25) ORGANIZATION. IT WAS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF ACQUIRING REAL PROPERTY, HOLDING TITLE TO AND COLLECTING INCOME FROM SUCH PROPERTY, AND REMITTING THE ENTIRE AMOUNT OF THE INCOME FROM SUCH PROPERTY (LESS EXPENSES) TO THE SHAREHOLDER OF THIS CORPORATION. THE SOLE SHAREHOLDER OF THIS CORPORATION IS THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO, WHICH IS A TAX-EXEMPT PENSION FUND THAT MEETS THE REQUIREMENTS OF SECTION 414(D). ALL DISTRIBUTIONS WERE PAID TO THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO. THIS SHAREHOLDER RECEIVED THE NET INCOME OF PERA LEE BRANCH, INC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ENTITY OPERATED THE REAL ESTATE PROPERTY FOR ITS EXEMPT BENEFICIARY, THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO (EIN: 84-6000472). THE ENTITY SOLD THE PROPERTY IN JANUARY 2020. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3064 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 17199 |
| IRS990EZ/TotalRevenueAmt | 0 | 2366 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 1 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | PERA OF COLORADO |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2022-04-28 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 846000472 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 32000 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 115 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 1301 PENNSYLVANIA ST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | DENVER |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 80203 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PERSON(S) INVOLVED: AMY MCGARRITY |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | EXPLANATION OF INVOLVEMENT: AMY MCGARRITY, WHO WAS THE SOLE DIRECTOR OF PERA LEE BRANCH, INC., IS AN EMPLOYEE OF PERA OF COLORADO. |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 2 | THIS IS A FINAL YEAR RETURN FOR PERA LEE BRANCH, INC. NO ASSETS REMAINED TO BE DISTRIBUTED UPON DISSOLUTION OF THE ENTITY. THE ORGANIZATION'S PRIMARY ASSET WAS DISPOSED IN 2020, WITH THE PROCEEDS OF THE SALE DISTRIBUTED TO THE PUBLIC EMPLOYEES' RETIREMENT ASSOCIATION OF COLORADO, WHICH IS THE SOLE SHAREHOLDER OF THIS ORGANIZATION. THIS TRANSACTION WAS REPORTED ON SCHEDULE N OF PERA LEE BRANCH'S 2020 FORM 990. THE CASH BALANCE THAT EXISTED AT THE END OF THE PREVIOUS YEAR WAS USED TO PAY OTHER WIND-DOWN EXPENSES, WHICH TOTALED LESS THAN $20,000. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART I, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: COMMON AREA MAINTENANCE-PRIOR YEAR. AMOUNT: 2,366. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: BANK FEES. AMOUNT: 718. DESCRIPTION: CORPORATE FILING FEES. AMOUNT: 2,026. TOTAL TO FORM 990-EZ, LINE 16: 2,744. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DISTRIBUTIONS/OTHER TRANSFERS OF CASH TO PERA OF COLORADO. AMOUNT: -32,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 31,083. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 3,064. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JENNIFER HANSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY & TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2149890800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-04-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PERA LEE BRANCH INC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O L&B REALTY ADVISORS LLP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PERA |
| ReturnHeader/Filer/EIN | 0 | 260339650 |
| ReturnHeader/Filer/PhoneNum | 0 | 2149890800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5910 NORTH CENTRAL EXPY 1200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DALLAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 75206 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 910189318 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MOSS ADAMS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 14555 DALLAS PARKWAY STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DALLAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 75254 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9724582296 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-04-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN TALBOT |
| ReturnHeader/ReturnTs | 0 | 2023-04-19T10:43:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JENNIFER |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | HANSON |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.