Civic Intelligence

A Life Worth Living

990 • Fiscal year 2016 • EIN 26-1958496

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

1225 Redwood StreetFort Collins, CO 80524

(970) 484-2023

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

44th percentile

0.6%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$73,800

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

61st percentile

4.7%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$456,935

Up $20,482 (+4.7%) from 2015

Net Assets

Up

$439,196

Up $16,746 (+4.0%) from 2015

Liabilities

Up

$17,739

Up $3,736 (+27%) from 2015

Revenue

Up

$2,989,927

Up $562,312 (+23%) from 2015

Expenses

Up

$2,973,181

Up $590,511 (+25%) from 2015

Net Income

Down

$16,746

Down $28,199 (-63%) from 2015

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

2016

Assets$456,935
Liabilities$17,739
Net Assets$439,196

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

2016

Revenue$2,989,927
Expenses$2,973,181
Net Income$16,746
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$2,989,927
Mission and Program Overview

Mission

Drug rehabilitation and prevention of substance abuse.

Drug rehabilitation and prevention of substance abuse

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$190,684$191,771▲ $1,087
Cash and Non-Interest-Bearing Accounts$139,519$158,914▲ $19,395
Total Assets$436,453$456,935▲ $20,482
Other Assets Total$106,250$106,250→ $0
Liabilities
Accounts Payable and Accrued Expenses$14,003$17,739▲ $3,736
Total Liabilities$14,003$17,739▲ $3,736
Net Assets / Fund Balance
Unrestricted Net Assets$422,450$439,196▲ $16,746
Total Net Assets Fund Balance$422,450$439,196▲ $16,746
Total Liabilities and Net Assets / Fund Balance$436,453$456,935▲ $20,482

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$140,247$43,626$183,873
Other Land Buildings$44,219$75,565$119,784
Equipment$7,305$92,284$99,589
Other Assets Org$106,250--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glen PetcavageExecutive DirectorFT$73,800$73,800

Board Members and Trustees

NameTitle
Enrique EspinozaDirector
Erik HofstetterDirector
Cory IsaacsonTrustee
John ChanTrustee
Steve FabosTrustee
Susan AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$22
Program Service Revenue
$2,989,905
Investment Income
$0
Other Revenue
$0
All Other Contributions
$22
Change in Net Assets
$16,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,154,180
Salaries, Compensation, and Employee Benefits$814,251
Grants and Similar Amounts Paid$4,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$521,394$147,060-$668,454
Occupancy$491,081$86,661-$577,742
Advertising$562,530--$562,530
Fees for Services Other$321,489--$321,489
Payments to Affiliates$256,956--$256,956
Current Officers, Directors, Trustees, and Key Employees$51,660$22,140-$73,800
Insurance$40,876$7,213-$48,089
Other Employee Benefits$29,872$8,426-$38,298
Payroll Taxes$25,948$7,751-$33,699
Depreciation Depletion$27,600$4,871-$32,471
Travel$10,440$1,842-$12,282
Office Expenses$9,778$1,725-$11,503
All Other Expenses$9,597$1,306-$10,903
Other Expenses$6,961$2,798-$6,961
Grants to Domestic Individuals$4,750--$4,750
Fees for Services Accounting-$3,500-$3,500
Information Technology$325$57-$382
Fees for Services Legal$64--$64
Total Functional Expenses$2,673,135$300,046$0$2,973,181
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 SingletonFamily Member of Executive DirectorRentNo$376,632
Glen PetcavageExecutive DirectorRentNo$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, 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
9704842023
Address
1225 REDWOOD STREET, FORT COLLINS, CO 80524

Signing Officer

Name
Glen Petcavage
Title
Executive Director
Phone
9704842023
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Petcavage
Formed
2008
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
3
Employees
44
Volunteers
15

Preparer

Firm
Brock and Company Cpas Pc
Address
3711 JFK PARKWAY 315, FORT COLLINS, CO 80525
Preparer
Lee P Ackerman
Phone
9702237855
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Commissions: program service expenses 172,926. Management and general expenses 0. Fundraising expenses 0. Total expenses 172,926. Insurance billing: program service expenses 148,563. Management and general expenses 0. Fundraising expenses 0. Total expenses 148,563.

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IRS990/Desc0IN 2016, A LIFE WORTH LIVING ADMITTED 105 NEW CLIENTS INTO THE PROGRAM, WITH THE GOAL OF HELPING EACH ONE ACHIEVE NEW HOPE FOR A LIFE FREE FROM ADDICTION. IN THE PROCESS, THE PROGRAM AMASSED HUNDREDS OF SUCCESS STORIES, WITH FAMILIES AND FRIENDS REUNITED WITH THE ONES THEY HOLD DEAR. SINCE OPENING IN 2007, WE HAVE DELIVERED 1,355 DRUG AND ALCOHOL ADDICTION TREATMENT PROGRAMS.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01786767
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01274238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01808077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010286597
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0179
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt010286945
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02989927
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02427610
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01786767
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01274476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01808165
IRS990ScheduleA/Total509Grp/TotalAmt010286945
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02989927
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02427615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01786788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01274519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01808275
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010287124
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07305
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092284
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099589
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0140247
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043626
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0183873
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0106250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044219
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt075565
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0119784
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0191771
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0106250
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JODY SINGLETON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1GLEN PETCAVAGE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0376632
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt136000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1RENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATON 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/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/ExplanationTxt6COMMISSIONS: PROGRAM SERVICE EXPENSES 172,926. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172,926. INSURANCE BILLING: PROGRAM SERVICE EXPENSES 148,563. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 148,563.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0436453
IRS990/TotalAssetsEOYAmt0456935
IRS990/TotalAssetsGrp/BOYAmt0436453
IRS990/TotalAssetsGrp/EOYAmt0456935
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0300046
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02673135
IRS990/TotalFunctionalExpensesGrp/TotalAmt02973181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014003
IRS990/TotalLiabilitiesEOYAmt017739
IRS990/TotalLiabilitiesGrp/BOYAmt014003
IRS990/TotalLiabilitiesGrp/EOYAmt017739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0422450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0439196
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02673135
IRS990/TotalProgramServiceRevenueAmt02989905
IRS990/TotalReportableCompFromOrgAmt073800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02989905
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02989927
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0436453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0456935
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01842
IRS990/TravelGrp/ProgramServicesAmt010440
IRS990/TravelGrp/TotalAmt012282
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0422450
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0439196
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01225 REDWOOD STREET
IRS990/USAddress/CityNm0FORT COLLINS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080524
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0DRUGFREECOLORADO.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GLEN PETCAVAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09704842023
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A LIFE WORTH LIVING

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