Civic Intelligence

Clear the Air Foundation

990 • Fiscal year 2016 • EIN 26-2499405

Jan 01, 2016 to Dec 31, 2016 • Filed on May 17, 2017

290 E Speer BlvdDenver, CO 80203

(303) 831-1722

Siviq Scores

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

Liabilities / Assets

46th percentile

0.07x

Higher debt load relative to assets than 46% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.66x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

50th percentile

1.2%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

8th percentile

-38%

Faster revenue growth than 8% of similar nonprofits.

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

Assets

Up

$1,255,101

Up $14,614 (+1.2%) from 2015

Net Assets

Down

$1,161,683

Down $17,724 (-1.5%) from 2015

Liabilities

Up

$93,418

Up $32,338 (+53%) from 2015

Revenue

Down

$141,093

Down $87,784 (-38%) from 2015

Expenses

Down

$171,158

Down $54,037 (-24%) from 2015

Net Income

Down

-$30,065

Down $33,747 (-917%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $1,240,487Liabilities 2015: $61,080Net Assets 2015: $1,179,4072015Assets 2016: $1,255,101Liabilities 2016: $93,418Net Assets 2016: $1,161,6832016Assets 2017: $1,164,187Liabilities 2017: $2,132Net Assets 2017: $1,162,0552017Assets 2018: $1,172,478Liabilities 2018: $32,182Net Assets 2018: $1,140,2962018Assets 2019: $1,076,639Liabilities 2019: $38,855Net Assets 2019: $1,037,7842019Assets 2020: $1,127,027Liabilities 2020: $116,986Net Assets 2020: $1,010,0412020Assets 2021: $1,044,770Liabilities 2021: $53,497Net Assets 2021: $991,2732021Assets 2022: $1,187,571Liabilities 2022: $113,966Net Assets 2022: $1,073,6052022Assets 2023: $1,176,616Liabilities 2023: $4,484Net Assets 2023: $1,172,1322023Assets 2024: $1,379,156Liabilities 2024: $92,511Net Assets 2024: $1,286,6452024

Highlighted filing

2016

Assets$1,255,101
Liabilities$93,418
Net Assets$1,161,683

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $228,877Expenses 2015: $225,195Net Income 2015: $3,6822015Revenue 2016: $141,093Expenses 2016: $171,158Net Income 2016: -$30,0652016Revenue 2017: $183,006Expenses 2017: $182,634Net Income 2017: $3722017Revenue 2018: $196,682Expenses 2018: $218,441Net Income 2018: -$21,7592018Revenue 2019: $218,048Expenses 2019: $320,561Net Income 2019: -$102,5132019Revenue 2020: $147,848Expenses 2020: $175,591Net Income 2020: -$27,7432020Revenue 2021: $178,191Expenses 2021: $196,960Net Income 2021: -$18,7692021Revenue 2022: $252,176Expenses 2022: $169,844Net Income 2022: $82,3322022Revenue 2023: $331,256Expenses 2023: $232,784Net Income 2023: $98,4722023Revenue 2024: $513,946Expenses 2024: $399,433Net Income 2024: $114,5132024

Highlighted filing

2016

Revenue$141,093
Expenses$171,158
Net Income-$30,065
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 17, 2017
Return Version
2016v3.0
Gross Receipts
$401,710
Mission and Program Overview

Mission

Campaign for clean air through research and scholarship & education of the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,000,000$1,007,682▲ $7,682
Cash and Non-Interest-Bearing Accounts$130,215$151,648▲ $21,433
Accounts Receivable$71,788$75,000▲ $3,212
Prepaid Expenses and Deferred Charges$32,243$20,771▼ $11,472
Total Assets$1,240,487$1,255,101▲ $14,614
Other Assets Total$6,241$0▼ $6,241
Liabilities
Deferred Revenue$61,000$79,000▲ $18,000
Other Liabilities$0$12,363▲ $12,363
Accounts Payable and Accrued Expenses$80$2,055▲ $1,975
Total Liabilities$61,080$93,418▲ $32,338
Net Assets / Fund Balance
Unrestricted Net Assets$1,179,407$1,161,683▼ $17,724
Total Net Assets Fund Balance$1,179,407$1,161,683▼ $17,724
Total Liabilities and Net Assets / Fund Balance$1,240,487$1,255,101▲ $14,614

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,007,682--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ed DobbsCADA Chair
Bill HellmanCTAF Chair
Mike CiminoPast Chair
Tim JacksonPresident/CEO
Todd MaulVice Chair
Jeremy HammSecretary
Christina DawkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$109,249
Program Service Revenue
$0
Investment Income
$1,442
Other Revenue
$30,402
All Other Contributions
$109,249
Change in Net Assets
$-30,065

Audited Revenue Reconciliation

Revenue per Audited Statements
$141,093
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$141,093
Total Revenue per Form 990
$141,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,834
Other Expenses$78,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$72,275-$72,275
Advertising$12,833--$12,833
Other Employee Benefits-$7,762-$7,762
Pension Plan Contributions-$6,911-$6,911
Occupancy-$6,000-$6,000
Payroll Taxes-$5,886-$5,886
All Other Expenses$2,620$1,908-$4,528
Other Expenses-$2,904-$2,904
Office Expenses-$2,566-$2,566
Travel-$1,794-$1,794
Fees for Services Accounting-$1,200-$1,200
Information Technology-$1,130-$1,130
Insurance-$414-$414
Total Functional Expenses$15,453$155,705$0$171,158

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$171,158
Total Expenses per Audited Statements$171,158
Total Expenses per Form 990$171,158
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$284,706
Fundraising Direct Expenses$260,617
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Preview Party$284,706$284,706$260,617$24,089
Total Events$284,706$284,706$260,617$24,089
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due To Related Party$12,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has members.

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

The organization's members may elect all members.

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

All decisions of the governing body must be approved by the members.

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

The Form 990 is reviewed by the President and the Chief Operating Officer before filing.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are made available to outside parties upon request.

Filing and Contact Details

Filer

Filer Name
Clear the Air Foundation
EIN
26-2499405
Phone
3038311722
Address
290 E Speer Blvd, Denver, CO 80203

Signing Officer

Name
Tim Jackson
Title
President/CEO
Phone
3038311722
Signed
2017-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Jackson
Formed
2008
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
WhippleWood CPAs PC
Address
11852 Shaffer Dr Bldg B, Littleton, CO 80127
Preparer
Mona L Feeley CPA
Phone
3039897600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Association has adopted accounting guidance related to uncertainty in income taxes. After evaluating the tax positions taken, management of the Association has determined no amounts are required to be recognized as of December 31, 2016. With few exceptions, income tax years before 2013 are no longer subject to examination by federal, state, or local taxing authorities.

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04597
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0296
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011206
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98760
IRS990ScheduleA/PublicSupportPY509Pct00.99000
IRS990ScheduleA/PublicSupportTotal509Amt01675333
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0393955
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0468501
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0338216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0261698
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0212963
IRS990ScheduleA/Total509Grp/TotalAmt01675333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0401710
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0481074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0338342
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0261804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0213354
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01696284
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0171158
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due To Related Party
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01007682
IRS990ScheduleD/OtherSecuritiesGrp/Desc0UMB Financial
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0141093
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association has adopted accounting guidance related to uncertainty in income taxes. After evaluating the tax positions taken, management of the Association has determined no amounts are required to be recognized as of December 31, 2016. With few exceptions, income tax years before 2013 are no longer subject to examination by federal, state, or local taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01007682
IRS990ScheduleD/TotalExpensesPerForm990Amt0171158
IRS990ScheduleD/TotalLiabilityAmt012363
IRS990ScheduleD/TotalRevenuePerForm990Amt0141093
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0141093
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0171158
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Fundraising Services
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0284706
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0244646
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Creative Strategies Group
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt040060
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt07010 Broadway 205
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Denver
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd080221
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0260617
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Charity Preview Party
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0284706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0284706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0284706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0284706
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024089
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0260617
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0260617
IRS990ScheduleG/LicensedStatesCd0CO
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0284706
IRS990ScheduleG/TotalNetToOrganizationAmt0244646
IRS990ScheduleG/TotalRetainedByContractorsAmt040060
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's members may elect all members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions of the governing body must be approved by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed by the President and the Chief Operating Officer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents and financial statements are made available to outside parties upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0841391765
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Bonding/Insurance Broker
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CADA Insurance Services Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0290 E Speer Blvd
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Denver
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd080203
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CADA 84-0368453
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Colorado Automobile Dealers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0840368453
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Auto Dealer Members
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0290 E Speer Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Denver
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080203
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00

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