Civic Intelligence

Eagle'S Nest Group Center

990 • Fiscal year 2019 • EIN 26-2049854

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

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

99th percentile

3.32x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

38th percentile

-0.2%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

4th percentile

-44%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2019

Revenue Growth

51st percentile

4.5%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2019

Assets

Down

$19,892

Down $42,428 (-68%) from 2017

Net Assets

Down

-$46,051

Down $64,392 (-351%) from 2017

Liabilities

Up

$65,943

Up $21,964 (+50%) from 2017

Revenue

Up

$916,802

Up $76,851 (+9.1%) from 2017

Expenses

Up

$918,472

Up $69,825 (+8.2%) from 2017

Net Income

Up

-$1,670

Up $7,026 (+81%) from 2017

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

2019

Assets$19,892
Liabilities$65,943
Net Assets-$46,051

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

2019

Revenue$916,802
Expenses$918,472
Net Income-$1,670
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$916,802
Mission and Program Overview

Mission

FOSTER CARE

Foster care of developmentally delayed adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$31,377$18,602▼ $12,775
Cash and Non-Interest-Bearing Accounts$513$1,290▲ $777
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→ $0
Rtn Earn Endowment Incm Other Fnds$-44,381$-46,051▼ $1,670
Total Assets$35,890$19,892▼ $15,998
Other Assets Total$4,000$0▼ $4,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$80,271$65,943▼ $14,328
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$80,271$65,943▼ $14,328
Net Assets / Fund Balance
Total Net Assets Fund Balance$-44,381$-46,051▼ $1,670
Total Liabilities and Net Assets / Fund Balance$35,890$19,892▼ $15,998

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,129$83,964$102,093
Other Land Buildings$473$2,264$2,737
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melanie KennedyExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$916,802
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$814,995
Salaries, Compensation, and Employee Benefits$103,477
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$479,074$6,955-$479,074
All Other Expenses$196,302$6,559-$202,861
Other Salaries and Wages$92,872--$92,872
Occupancy$61,072--$61,072
Insurance-$15,788-$15,788
Depreciation Depletion$12,775--$12,775
Office Expenses-$11,223-$11,223
Payroll Taxes$10,605--$10,605
Interest-$2,506-$2,506
Total Functional Expenses$874,437$44,035$0$918,472
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-$28,072

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 35% controlled entity
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
2020-11-16
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
9
Volunteers
0

Preparer

Firm
Marrs Sevier & Company LLC
Address
230 SOUTH HOLLAND STREET, LAKEWOOD, CO 80226
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

$1,670 expenses in excess of revenue

Form 990 Part IX Line 24 - Other Expenses

Description:workers compensation total expenses:36780 program services:36780

Form 990 Part IX Line 24 - Other Expenses

Description:food, groceries for residents total expenses:36685 program services:36685

Form 990 Part IX Line 24 - Other Expenses

Description:medical expense for residents total expenses:875 program services:875

Form 990 Part IX Line 24 - Other Expenses

Description:contract labor

Form 990 Part IX Line 24 - Other Expenses

Description:repairs & maintenance total expenses:21603 program services:17585 management and general:4018

Form 990 Part IX Line 24 - Other Expenses

Description:utilities total expenses:19539 program services:16998 management and general:2541

Form 990 Part IX Line 24 - Other Expenses

Description:outings total expenses:1398 program services:1398

Form 990 Part IX Line 24 - Other Expenses

Description:other residential expenses total expenses:79869 program services:79869

Form 990 Part IX Line 24 - Other Expenses

Description:bus lease total expenses:6112 program services:6112

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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0716128
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt04173765
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt04234432
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0916802
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0881143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0840642
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0874697
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0721148
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04234432
IRS990ScheduleA/TotalSupportAmt04234432
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt018129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083964
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102093
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0473
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02264
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02737
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018602
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MELANIE KENNEDY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt028072
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING RENT
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1$1,670 EXPENSES IN EXCESS OF REVENUE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION:WORKERS COMPENSATION TOTAL EXPENSES:36780 PROGRAM SERVICES:36780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:FOOD, GROCERIES FOR RESIDENTS TOTAL EXPENSES:36685 PROGRAM SERVICES:36685
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:MEDICAL EXPENSE FOR RESIDENTS TOTAL EXPENSES:875 PROGRAM SERVICES:875
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:CONTRACT LABOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:21603 PROGRAM SERVICES:17585 MANAGEMENT AND GENERAL:4018
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:UTILITIES TOTAL EXPENSES:19539 PROGRAM SERVICES:16998 MANAGEMENT AND GENERAL:2541
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:OUTINGS TOTAL EXPENSES:1398 PROGRAM SERVICES:1398
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DESCRIPTION:OTHER RESIDENTIAL EXPENSES TOTAL EXPENSES:79869 PROGRAM SERVICES:79869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DESCRIPTION:BUS LEASE TOTAL EXPENSES:6112 PROGRAM SERVICES:6112
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PT VI, LINE 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990 PART IX LINE 24 - OTHER EXPENSES
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt035890
IRS990/TotalAssetsEOYAmt019892
IRS990/TotalAssetsGrp/BOYAmt035890
IRS990/TotalAssetsGrp/EOYAmt019892
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044035
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0874437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0918472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080271
IRS990/TotalLiabilitiesEOYAmt065943
IRS990/TotalLiabilitiesGrp/BOYAmt080271
IRS990/TotalLiabilitiesGrp/EOYAmt065943
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-44381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-46051
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0874437
IRS990/TotalProgramServiceRevenueAmt0916802
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0916802
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0916802
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035890
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019892
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt093 RANCHETTES ROAD
IRS990/USAddress/CityNm0BAILEY
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080421
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE KENNEDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03038753238
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE'S NEST GROUP CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0262049854
ReturnHeader/Filer/InCareOfNm0% MELANIE KENNEDY
ReturnHeader/Filer/PhoneNum03038753238
ReturnHeader/Filer/USAddress/AddressLine1Txt093 RANCHETTES RD
ReturnHeader/Filer/USAddress/CityNm0BAILEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080421
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01FDD3D4D9939F5051EDCC58CB36F0209F92A8D0E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FEA1CA82830F4D6C7F69490766BDDD53847C2C9F
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId084092720203215000002
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.164.35.73
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARRS SEVIER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 SOUTH HOLLAND STREET

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