Civic Intelligence

Eagle'S Nest Group Center

990 • Fiscal year 2017 • EIN 26-2049854

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

93 Ranchettes RdBailey, CO 80421

(303) 875-3238

Siviq Scores

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

Liabilities / Assets

89th percentile

0.71x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-29%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-4.0%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$62,320

Down $26,044 (-29%) from 2016

Net Assets

Down

$18,341

Down $15,903 (-46%) from 2016

Liabilities

Down

$43,979

Down $10,141 (-19%) from 2016

Revenue

Down

$839,951

Down $34,706 (-4.0%) from 2016

Expenses

Down

$848,647

Down $22,977 (-2.6%) from 2016

Net Income

Down

-$8,696

Down $11,729 (-387%) from 2016

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: $35,137Liabilities 2011: $0Net Assets 2011: $35,1372011Assets 2015: $37,711Liabilities 2015: $0Net Assets 2015: $37,7112015Assets 2016: $88,364Liabilities 2016: $54,120Net Assets 2016: $34,2442016Assets 2017: $62,320Liabilities 2017: $43,979Net Assets 2017: $18,3412017Assets 2019: $19,892Liabilities 2019: $65,943Net Assets 2019: -$46,0512019Assets 2020: $45,322Liabilities 2020: $50,445Net Assets 2020: -$5,1232020Assets 2021: $33,297Liabilities 2021: $37,303Net Assets 2021: -$4,0062021Assets 2022: $46,951Liabilities 2022: $27,203Net Assets 2022: $19,7482022Assets 2023: $35,775Liabilities 2023: $17,881Net Assets 2023: $17,8942023Assets 2024: $66,450Liabilities 2024: $8,557Net Assets 2024: $57,8932024

Highlighted filing

2017

Assets$62,320
Liabilities$43,979
Net Assets$18,341

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $350,1832011Revenue 2015: $721,148Expenses 2015: $720,534Net Income 2015: $6142015Revenue 2016: $874,657Expenses 2016: $871,624Net Income 2016: $3,0332016Revenue 2017: $839,951Expenses 2017: $848,647Net Income 2017: -$8,6962017Revenue 2019: $916,802Expenses 2019: $918,472Net Income 2019: -$1,6702019Revenue 2020: $954,430Expenses 2020: $913,502Net Income 2020: $40,9282020Revenue 2021: $982,661Expenses 2021: $981,544Net Income 2021: $1,1172021Revenue 2022: $938,866Expenses 2022: $915,112Net Income 2022: $23,7542022Revenue 2023: $1,010,982Expenses 2023: $1,012,836Net Income 2023: -$1,8542023Revenue 2024: $1,088,773Expenses 2024: $1,032,949Net Income 2024: $55,8242024

Highlighted filing

2017

Revenue$839,951
Expenses$848,647
Net Income-$8,696
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$840,642
Mission and Program Overview

Mission

FOSTER CARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$74,036$57,506▼ $16,530
Rtn Earn Endowment Incm Other Fnds$34,244$18,341▼ $15,903
Cash and Non-Interest-Bearing Accounts$14,328$814▼ $13,514
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$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
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$88,364$62,320▼ $26,044
Other Assets Total$0$4,000▲ $4,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$51,305$43,979▼ $7,326
Other Liabilities$2,815$0▼ $2,815
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$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$54,120$43,979▼ $10,141
Net Assets / Fund Balance
Total Net Assets Fund Balance$34,244$18,341▼ $15,903
Total Liabilities and Net Assets / Fund Balance$88,364$62,320▼ $26,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,192$59,781$115,973
Other Land Buildings$1,314$1,423$2,737
Other Assets Org$4,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melanie KennedyExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$35,150
Program Service Revenue
$805,492
Investment Income
$-691
Other Revenue
$0
All Other Contributions
$35,150
Change in Net Assets
$-8,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$425,256
Salaries, Compensation, and Employee Benefits$423,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,391--$423,391
All Other Expenses$234,602$6,298-$240,900
Occupancy$70,375--$70,375
Depreciation Depletion$32,844--$32,844
Travel$11,964--$11,964
Insurance-$11,609-$11,609
Other Expenses$9,000$4,105-$4,105
Office Expenses-$3,021-$3,021
Advertising-$341-$341
Total Functional Expenses$814,653$33,994$0$848,647
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Melanie KennedyDirectorBuilding Rent-$37,375

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
Business relationship with family members
No
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
EAGLE'S NEST GROUP CENTER
EIN
26-2049854
In Care Of
% MELANIE KENNEDY
Phone
3038753238
Address
93 RANCHETTES RD, BAILEY, CO 80421

Signing Officer

Name
Melanie Kennedy
Title
Executive Director
Phone
3038753238
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Kennedy
Formed
2010
Legal Domicile
Co
Voting Board Members
0
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Marrs Sevier & Company LLC
Address
230 SOUTH HOLLAND STREET, LAKEWOOD, CO 80226
Preparer
Sally R Peterson
Phone
3039226654
Supplemental Narrative

Additional Explanations

Pt VI, Line 11A

The tax return is reviewed by the executive director prior to filing.

Part XI, Line 9

The organization made loans of $7,207 to employees which were not repaid. The organization does not expect these loans to be repaid.

Form 990 Part IX Line 24 - Other Expenses

Description:workers compensation total expenses:28768 program services:28768 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:food, groceries for residents total expenses:19431 program services:19431

Form 990 Part IX Line 24 - Other Expenses

Description:medical expense for residents total expenses:14107 program services:14107

Form 990 Part IX Line 24 - Other Expenses

Description:telephone total expenses:9347 program services:5603 management and general:3744

Form 990 Part IX Line 24 - Other Expenses

Description:contract labor total expenses:88009 program services:88009

Form 990 Part IX Line 24 - Other Expenses

Description:repairs total expenses:11518 program services:10596 management and general:922

Form 990 Part IX Line 24 - Other Expenses

Description:utilities total expenses:16705 program services:16705

Form 990 Part IX Line 24 - Other Expenses

Description:trash removal total expenses:4200 program services:2568 management and general:1632

Form 990 Part IX Line 24 - Other Expenses

Description:outings total expenses:9539 program services:9539

Form 990 Part IX Line 24 - Other Expenses

Description:client life insurance total expenses:180 program services:180

Form 990 Part IX Line 24 - Other Expenses

Description:horses total expenses:4900 program services:4900

Form 990 Part IX Line 24 - Other Expenses

Description:client clothing total expenses:7200 program services:7200

Form 990 Part IX Line 24 - Other Expenses

Description:other residential expenses total expenses:15107 program services:15107

Form 990 Part IX Line 24 - Other Expenses

Description:bus lease total expenses:11889 program services:11889

Raw XML AppendixShowing 400 of 424 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MADE LOANS OF $7,207 TO EMPLOYEES WHICH WERE NOT REPAID. THE ORGANIZATION DOES NOT EXPECT THESE LOANS TO BE REPAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION:WORKERS COMPENSATION TOTAL EXPENSES:28768 PROGRAM SERVICES:28768 FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:FOOD, GROCERIES FOR RESIDENTS TOTAL EXPENSES:19431 PROGRAM SERVICES:19431
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:MEDICAL EXPENSE FOR RESIDENTS TOTAL EXPENSES:14107 PROGRAM SERVICES:14107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:TELEPHONE TOTAL EXPENSES:9347 PROGRAM SERVICES:5603 MANAGEMENT AND GENERAL:3744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:CONTRACT LABOR TOTAL EXPENSES:88009 PROGRAM SERVICES:88009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:REPAIRS TOTAL EXPENSES:11518 PROGRAM SERVICES:10596 MANAGEMENT AND GENERAL:922
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:UTILITIES TOTAL EXPENSES:16705 PROGRAM SERVICES:16705
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DESCRIPTION:TRASH REMOVAL TOTAL EXPENSES:4200 PROGRAM SERVICES:2568 MANAGEMENT AND GENERAL:1632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DESCRIPTION:OUTINGS TOTAL EXPENSES:9539 PROGRAM SERVICES:9539
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DESCRIPTION:CLIENT LIFE INSURANCE TOTAL EXPENSES:180 PROGRAM SERVICES:180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12DESCRIPTION:HORSES TOTAL EXPENSES:4900 PROGRAM SERVICES:4900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13DESCRIPTION:CLIENT CLOTHING TOTAL EXPENSES:7200 PROGRAM SERVICES:7200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14DESCRIPTION:OTHER RESIDENTIAL EXPENSES TOTAL EXPENSES:15107 PROGRAM SERVICES:15107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15DESCRIPTION:BUS LEASE TOTAL EXPENSES:11889 PROGRAM SERVICES:11889
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PT VI, LINE 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 9
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03038753238
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE'S NEST GROUP CENTER
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