Civic Intelligence

A Life Worth Living

990 • Fiscal year 2015 • EIN 26-1958496

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 30, 2016

1225 Redwood StFort Collins, CO 80524

(970) 484-2023

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

18th percentile

0.01x

Higher debt load relative to revenue than 18% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

47th percentile

1.9%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

60th percentile

$82,084

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

36%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$436,453

Up $41,972 (+11%) from 2014

Net Assets

Up

$422,450

Up $44,945 (+12%) from 2014

Liabilities

Down

$14,003

Down $2,973 (-18%) from 2014

Revenue

Up

$2,427,615

Up $640,827 (+36%) from 2014

Expenses

Up

$2,382,670

Up $722,919 (+44%) from 2014

Net Income

Down

$44,945

Down $82,092 (-65%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$436,453
Liabilities$14,003
Net Assets$422,450

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$2,427,615
Expenses$2,382,670
Net Income$44,945
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 30, 2016
Return Version
2015v2.1
Gross Receipts
$2,427,615
Mission and Program Overview

Mission

Drug rehabilitation and prevention of substance abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$154,242$190,684▲ $36,442
Cash and Non-Interest-Bearing Accounts$133,989$139,519▲ $5,530
Total Assets$394,481$436,453▲ $41,972
Other Assets Total$106,250$106,250→ $0
Liabilities
Accounts Payable and Accrued Expenses$16,976$14,003▼ $2,973
Total Liabilities$16,976$14,003▼ $2,973
Net Assets / Fund Balance
Unrestricted Net Assets$377,505$422,450▲ $44,945
Total Net Assets Fund Balance$377,505$422,450▲ $44,945
Total Liabilities and Net Assets / Fund Balance$394,481$436,453▲ $41,972

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$152,505$31,368$183,873
Equipment$14,585$85,003$99,588
Other Land Buildings$23,594$62,633$86,227
Other Assets Org$106,250--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Glen PetcavageExec Dir/DirectorFT$68,958$13,126$82,084

Board Members and Trustees

NameTitle
Cory IsaccsonDirector
Erik HofstetterDirector
Enrique SpinozaTrustee
John ChanTrustee
Steve FabosTrustee
Susan AndersonSecretary/di
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,427,610
Investment Income
$5
Other Revenue
$0
Change in Net Assets
$44,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,845,970
Salaries, Compensation, and Employee Benefits$533,450
Grants and Similar Amounts Paid$3,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$777,357--$777,357
Occupancy$371,816$65,614-$437,430
Other Salaries and Wages$314,718$86,839-$401,557
Payments to Affiliates$215,215--$215,215
Fees for Services Other$134,447--$134,447
Current Officers, Directors, Trustees, and Key Employees$53,704$23,016-$76,720
Office Expenses$34,451$6,080-$40,531
Payroll Taxes$26,346$7,856-$34,202
Depreciation Depletion$23,351$4,121-$27,472
Travel$20,053$3,539-$23,592
Other Employee Benefits$16,154$4,817-$20,971
Insurance$11,763$2,076-$13,839
Fees for Services Accounting-$7,849-$7,849
Grants to Domestic Individuals$3,250--$3,250
Other Expenses$1,537$333-$1,537
Fees for Services Legal$1,300--$1,300
Total Functional Expenses$2,169,734$212,936$0$2,382,670
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jody SingletonFam Mbr - EdRentNo$376,632
Glen PetcavageExec DirRentNo$36,000
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 family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 7A

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

Form 990, Page 6, Part VI, Line 7B

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

Form 990, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, 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, Page 6, Part VI, 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, Page 6, Part VI, 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
9704842023
Address
1225 REDWOOD ST, FORT COLLINS, CO 80524

Signing Officer

Name
Glen Petcavage
Title
Exec Dir/director
Phone
9704842023
Signed
2016-10-30

Organization Details

Principal Officer
Glen Petcavage
Formed
2008
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
3
Employees
36

Preparer

Firm
Roland Fink & Co Inc
Address
5250 LANKERSHIM BLVD STE 500, NORTH HOLLYWOOD, CA 91601-3187
Preparer
Roland W Fink CPA
Phone
8182105080
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01786767
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01274476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01808165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01389450
IRS990ScheduleA/Total509Grp/TotalAmt08686468
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01274519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01808275
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01389687
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08686884
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IRS990ScheduleD/EquipmentGrp/BookValueAmt014585
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085003
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099588
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0152505
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031368
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0183873
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0106250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062633
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt086227
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190684
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0106250
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JODY SINGLETON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1GLEN PETCAVAGE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAM MBR - ED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EXEC DIR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION LEASES ITS PRIMARY FACILITY FROM AN ENTITY CONTROLLED BY THE COMMON-LAW WIFE OF THE EXECUTIVE DIRECTOR. THE ORGANIZATION ALSO LEASES SPACE FOR STAFF HOUSING FROM AN ENTITY CONTROLLED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
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, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02169734
IRS990/TotalFunctionalExpensesGrp/TotalAmt02382670
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IRS990/TotalLiabilitiesGrp/EOYAmt014003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0377505
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0422450
IRS990/TotalOtherCompensationAmt013126
IRS990/TotalProgramServiceExpensesAmt02169734
IRS990/TotalProgramServiceRevenueAmt02427610
IRS990/TotalReportableCompFromOrgAmt068958
IRS990/TotalRevenueGrp/ExclusionAmt05
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02427615
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IRS990/TravelGrp/ProgramServicesAmt020053
IRS990/TravelGrp/TotalAmt023592
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0377505
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0422450
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0DRUGFREECOLORADO.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GLEN PETCAVAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09704842023
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A LIFE WORTH LIVING
ReturnHeader/Filer/BusinessNameControlTxt0ALIF
ReturnHeader/Filer/EIN0261958496
ReturnHeader/Filer/PhoneNum09704842023
ReturnHeader/Filer/USAddress/AddressLine1Txt01225 REDWOOD ST
ReturnHeader/Filer/USAddress/CityNm0FORT COLLINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080524
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263963214
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROLAND FINK & CO INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05250 LANKERSHIM BLVD STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH HOLLYWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0916013187
ReturnHeader/PreparerPersonGrp/PhoneNum08182105080
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROLAND W FINK CPA
ReturnHeader/ReturnTs02016-11-04T11:08:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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