Civic Intelligence

A Life Worth Living

EIN 26-1958496 • 501(c)3 • Fort Collins, CO

Profile

Drug rehabilitation and prevention of substance abuse

1225 Redwood StFort Collins, CO 80524

www.narconon-colorado.org

Siviq Scores

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

Liabilities / Assets

99th percentile

2.46x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$94,264

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$265,146

Up $57,019 (+27%) from 2022

Liabilities

Up

$652,805

Up $132,717 (+26%) from 2022

Net Assets

Down

-$387,659

Down $75,698 (-24%) from 2022

Revenue

Up

$2,266,655

Up $615,839 (+37%) from 2022

Expenses

Up

$2,170,173

Up $232,073 (+12%) from 2022

Net Income

Up

$96,482

Up $383,766 (+134%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2012: $490,255Liabilities 2012: $23Net Assets 2012: $490,2322012Assets 2014: $394,481Liabilities 2014: $16,976Net Assets 2014: $377,5052014Assets 2015: $436,453Liabilities 2015: $14,003Net Assets 2015: $422,4502015Assets 2016: $456,935Liabilities 2016: $17,739Net Assets 2016: $439,1962016Assets 2017: $503,943Liabilities 2017: $4,634Net Assets 2017: $499,3092017Assets 2018: $341,696Liabilities 2018: $27,380Net Assets 2018: $314,3162018Assets 2019: $265,441Liabilities 2019: $28,856Net Assets 2019: $236,5852019Assets 2020: $244,578Liabilities 2020: $76,677Net Assets 2020: $167,9012020Assets 2021: $192,653Liabilities 2021: $217,330Net Assets 2021: -$24,6772021Assets 2022: $208,127Liabilities 2022: $520,088Net Assets 2022: -$311,9612022Assets 2024: $265,146Liabilities 2024: $652,805Net Assets 2024: -$387,6592024

Highlighted filing

2024

Assets$265,146
Liabilities$652,805
Net Assets-$387,659

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,883,9472012Revenue 2014: $1,786,788Expenses 2014: $1,659,751Net Income 2014: $127,0372014Revenue 2015: $2,427,615Expenses 2015: $2,382,670Net Income 2015: $44,9452015Revenue 2016: $2,989,927Expenses 2016: $2,973,181Net Income 2016: $16,7462016Revenue 2017: $3,441,074Expenses 2017: $3,380,961Net Income 2017: $60,1132017Revenue 2018: $2,849,316Expenses 2018: $3,034,309Net Income 2018: -$184,9932018Revenue 2019: $2,460,851Expenses 2019: $2,538,582Net Income 2019: -$77,7312019Revenue 2020: $2,557,610Expenses 2020: $2,626,295Net Income 2020: -$68,6852020Revenue 2021: $2,166,766Expenses 2021: $2,209,344Net Income 2021: -$42,5782021Revenue 2022: $1,650,816Expenses 2022: $1,938,100Net Income 2022: -$287,2842022Revenue 2024: $2,266,655Expenses 2024: $2,170,173Net Income 2024: $96,4822024

Highlighted filing

2024

Revenue$2,266,655
Expenses$2,170,173
Net Income$96,482

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,266,655
Mission and Program Overview

Mission

Drug rehabilitation and prevention of substance abuse.

Drug rehabilitation and prevention of substance abuse

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,096$111,314▲ $54,218
Land, Buildings, and Equipment, Net$56,912$48,763▼ $8,149
Total Assets$220,258$265,146▲ $44,888
Other Assets Total$106,250$105,069▼ $1,181
Liabilities
Mortgage Notes Payable Secured by Investment Property$679,566$599,345▼ $80,221
Accounts Payable and Accrued Expenses$24,833$53,460▲ $28,627
Total Liabilities$704,399$652,805▼ $51,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-484,141$-387,659▲ $96,482
Total Net Assets Fund Balance$-484,141$-387,659▲ $96,482
Total Liabilities and Net Assets / Fund Balance$220,258$265,146▲ $44,888

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,062$237,715$258,777
Leasehold Improvements$24,536$97,068$121,604
Equipment$3,165$53,965$57,130
Other Assets Org$105,069--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason GoodSecretaryFT$85,608$85,608
Matthew WigginsExecutive DirectorFT$68,593$68,593
Glen PetcavageExecutive DirectorFT$6,844$6,844

Board Members and Trustees

NameTitle
Debbie MorleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$77
Program Service Revenue
$2,265,814
Investment Income
$764
Other Revenue
$0
All Other Contributions
$77
Change in Net Assets
$96,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,296,517
Salaries, Compensation, and Employee Benefits$873,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$511,411$90,249-$601,660
Other Salaries and Wages$318,523$90,970-$409,493
Payroll Taxes$168,739$47,593-$216,332
Current Officers, Directors, Trustees, and Key Employees$112,732$48,314-$161,046
Other Employee Benefits$67,692$19,093-$86,785
Insurance$54,154$9,557-$63,711
Fees for Services Accounting-$23,698-$23,698
Depreciation Depletion$17,465$3,082-$20,547
Information Technology$10,621$1,874-$12,495
Interest$10,513$1,855-$12,368
Other Expenses$10,000$2,972-$10,000
Advertising$9,676--$9,676
Fees for Services Other$7,139--$7,139
Office Expenses$5,182$914-$6,096
All Other Expenses$5,657--$5,657
Fees for Services Legal$1,506--$1,506
Travel$14$2-$16
Total Functional Expenses$1,830,000$340,173$0$2,170,173
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of trustees has the power to appoint and remove directors.

Form 990, Part VI, Section A, Line 7B

The board of trustees has the power to approve the election of directors.

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

The board of directors reviews a draft of the 990 prior to filing.

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

The board of directors reviews the periodic disclosure forms and carefully monitors all transactions which could give rise to a conflict of interest.

Form 990, Part VI, Section B, Line 15A

The board of directors approves the compensation of the executive director. The organization believes that all management officials are compensated at or below compensation levels of officials at similar organizations.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
A Life Worth Living
EIN
26-1958496
Phone
9705304392
Address
1225 REDWOOD ST, FORT COLLINS, CO 80524

Signing Officer

Name
Glen Petcavage
Title
Executive Director
Phone
9704842023
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Petcavage
Formed
2008
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
1
Employees
24
Volunteers
14

Preparer

Firm
Brock and Company Cpas Pc
Address
3711 JFK PARKWAY SUITE 317, FORT COLLINS, CO 80525
Preparer
Kelsie Boyle CPA
Phone
9702237855
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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01649279
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02147766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02530183
IRS990ScheduleA/Total509Grp/TotalAmt010089171
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02239717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01523671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01649966
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02166766
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02557610
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010137730
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03165
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057130
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024536
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt097068
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0121604
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0105069
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021062
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0237715
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0258777
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048763
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0105069
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES HAS THE POWER TO APPOINT AND REMOVE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES HAS THE POWER TO APPROVE THE ELECTION OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS A DRAFT OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE PERIODIC DISCLOSURE FORMS AND CAREFULLY MONITORS ALL TRANSACTIONS WHICH COULD GIVE RISE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE ORGANIZATION BELIEVES THAT ALL MANAGEMENT OFFICIALS ARE COMPENSATED AT OR BELOW COMPENSATION LEVELS OF OFFICIALS AT SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0220258
IRS990/TotalAssetsEOYAmt0265146
IRS990/TotalAssetsGrp/BOYAmt0220258
IRS990/TotalAssetsGrp/EOYAmt0265146
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt077
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0340173
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01830000
IRS990/TotalFunctionalExpensesGrp/TotalAmt02170173
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0704399
IRS990/TotalLiabilitiesEOYAmt0652805
IRS990/TotalLiabilitiesGrp/BOYAmt0704399
IRS990/TotalLiabilitiesGrp/EOYAmt0652805
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-484141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-387659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01830000
IRS990/TotalProgramServiceRevenueAmt02265814
IRS990/TotalReportableCompFromOrgAmt0161045
IRS990/TotalRevenueGrp/ExclusionAmt0764
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02265814
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02266655
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0265146
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02
IRS990/TravelGrp/ProgramServicesAmt014
IRS990/TravelGrp/TotalAmt016
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01225 REDWOOD ST
IRS990/USAddress/CityNm0FORT COLLINS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080524
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.NARCONON-COLORADO.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GLEN PETCAVAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09704842023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A LIFE WORTH LIVING
ReturnHeader/Filer/BusinessNameControlTxt0ALIF
ReturnHeader/Filer/EIN0261958496
ReturnHeader/Filer/PhoneNum09705304392
ReturnHeader/Filer/USAddress/AddressLine1Txt01225 REDWOOD ST
ReturnHeader/Filer/USAddress/CityNm0FORT COLLINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080524
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840930288
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROCK AND COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03711 JFK PARKWAY SUITE 317
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT COLLINS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080525
ReturnHeader/PreparerPersonGrp/PhoneNum09702237855
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELSIE BOYLE CPA
ReturnHeader/ReturnTs02025-11-17T17:16:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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