Civic Intelligence

Literacy Outreach

990 • Fiscal year 2024 • EIN 26-4713475

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 17, 2025

1127 School StreetGlenwood Springs, CO 81601

(970) 945-5282

Siviq Scores

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

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.40x

Higher debt load relative to revenue than 85% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

5th percentile

-58%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

26th percentile

-4.9%

Faster asset growth than 26% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$617,964

Up $116,201 (+23%) from 2022

Net Assets

Up

$553,059

Up $73,385 (+15%) from 2022

Liabilities

Up

$64,905

Up $42,816 (+194%) from 2022

Revenue

Down

$163,474

Down $190,293 (-54%) from 2022

Expenses

Down

$258,591

Down $12,871 (-4.7%) from 2022

Net Income

Down

-$95,117

Down $177,422 (-216%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $22,311Liabilities 2010: $8,359Net Assets 2010: $13,9522010Assets 2011: $87,338Liabilities 2011: $20,306Net Assets 2011: $67,0322011Assets 2012: $397,167Liabilities 2012: $354,346Net Assets 2012: $42,8212012Assets 2013: $392,943Liabilities 2013: $278,161Net Assets 2013: $114,7822013Assets 2014: $462,756Liabilities 2014: $278,366Net Assets 2014: $184,3902014Assets 2020: $530,781Liabilities 2020: $20,434Net Assets 2020: $510,3472020Assets 2021: $426,016Liabilities 2021: $17,364Net Assets 2021: $408,6522021Assets 2022: $501,763Liabilities 2022: $22,089Net Assets 2022: $479,6742022Assets 2024: $617,964Liabilities 2024: $64,905Net Assets 2024: $553,0592024

Highlighted filing

2024

Assets$617,964
Liabilities$64,905
Net Assets$553,059

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $98,740Expenses 2010: $101,602Net Income 2010: -$2,8622010Revenue 2011: $161,348Expenses 2011: $100,768Net Income 2011: $60,5802011Revenue 2012: $105,986Expenses 2012: $130,197Net Income 2012: -$24,2112012Revenue 2013: $205,845Expenses 2013: $133,884Net Income 2013: $71,9612013Revenue 2014: $217,701Expenses 2014: $148,093Net Income 2014: $69,6082014Revenue 2020: $398,168Expenses 2020: $264,949Net Income 2020: $133,2192020Revenue 2021: $187,039Expenses 2021: $291,398Net Income 2021: -$104,3592021Revenue 2022: $353,767Expenses 2022: $271,462Net Income 2022: $82,3052022Revenue 2024: $163,474Expenses 2024: $258,591Net Income 2024: -$95,1172024

Highlighted filing

2024

Revenue$163,474
Expenses$258,591
Net Income-$95,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$170,721
Mission and Program Overview

Mission

To teach essential literacy skills to adults thereby enriching their families and our communities.

Teaching essential literacy skills to adults; thereby enriching their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$324,955$306,789▼ $18,166
Land, Buildings, and Equipment, Net$236,558$227,189▼ $9,369
Cash and Non-Interest-Bearing Accounts$85,746$79,801▼ $5,945
Prepaid Expenses and Deferred Charges$2,436$4,185▲ $1,749
Accounts Receivable$44--
Total Assets$649,739$617,964▼ $31,775
Liabilities
Deferred Revenue-$39,848-
Accounts Payable and Accrued Expenses$16,834$24,057▲ $7,223
Other Liabilities$0$1,000▲ $1,000
Total Liabilities$16,834$64,905▲ $48,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$631,760$553,059▼ $78,701
Net Assets With Donor Restrictions$1,145$0▼ $1,145
Total Net Assets Fund Balance$632,905$553,059▼ $79,846
Total Liabilities and Net Assets / Fund Balance$649,739$617,964▼ $31,775

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$225,559$97,392$322,951
Equipment$1,630$4,034$5,664
Other Securities$89,506--
Compensation and Service Providers

Board Members and Trustees

NameTitle
William Rosas GarciaPresident
Britton DefordBoard Member
Dr Judith AlvarezBoard Member
Joel AsplundBoard Member
Liza OrchardBoard Member
Norma BaezBoard Member
Sharon YoungBoard Member
Steve CarterBoard Member
Maria Claire JacobiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$153,506
Program Service Revenue
$540
Investment Income
$16,675
Other Revenue
$-7,247
All Other Contributions
$103,728
Change in Net Assets
$-95,117

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$179,966
Other Expenses$78,625
Total Fundraising Expense$20,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$66,889$18,836$10,327$96,052
Other Salaries and Wages$41,415--$41,415
Other Employee Benefits$23,482$3,927$2,152$29,561
Occupancy$11,910$2,071$1,136$15,117
Payroll Taxes$8,539$1,485$814$10,838
Depreciation Depletion$7,381$1,284$704$9,369
Fees for Services Accounting$7,305$1,270$696$9,271
Insurance$6,134$1,067$585$7,786
Advertising$7,457--$7,457
Information Technology$3,384$589$323$4,296
Conferences and Meetings$4,052--$4,052
Office Expenses$2,855$663$272$3,790
All Other Expenses$1,842$730$1,080$3,652
Other Expenses$2,168$0$0$2,168
Fees for Services Other--$2,145$2,145
Pension Plan Contributions$1,462$412$226$2,100
Travel$347--$347
Total Functional Expenses$204,467$33,193$20,931$258,591
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,247
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spellebration$11,513-$3,605-
Total Events$11,513-$7,247$-7,247
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line-of-credit Payable$1,000
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 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is provided to the board of directors before approval, signature and filing.

Form 990, Part VI, Section B, Line 12C

Organization regularly monitors and enforces compliance with conflict of interest policy through annual conflict of interest disclosure statements by directors, officers and key employees with regular review by the board of directors.

Form 990, Part VI, Section B, Line 15

Annual compensation of executive director and key management are determined through industry comparison, and job performance, with review and approval by the board of directors.

Form 990, Part VI, Section C, Line 18

Governing documents, conflict of interest policy & financial statements are made available to the public upon request.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy & financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Literacy Outreach
EIN
26-4713475
Phone
9709455282
Address
1127 SCHOOL STREET, GLENWOOD SPRINGS, CO 81601

Signing Officer

Name
Martha Fredendall
Title
Executive Director
Phone
9709455282
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Fredendall
Formed
2009
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
90

Preparer

Firm
Maggard & Hood Pc
Address
901 GRAND AVE SUITE 203, GLENWOOD SPRINGS, CO 81601
Preparer
Roger D Maggard CPA
Phone
9709458588
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gain (loss) on investments 15271.

Part XI, Line 2C

There have been no changes to the review engagement supervision, review and approval process.

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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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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0412
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01462
IRS990/PensionPlanContributionsGrp/TotalAmt02100
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02436
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04185
IRS990/PrincipalOfficerNm0MARTHA FREDENDALL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0540
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0398279
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07718
IRS990/PYOtherExpensesAmt079054
IRS990/PYOtherRevenueAmt0-4401
IRS990/PYProgramServiceRevenueAmt0580
IRS990/PYRevenuesLessExpensesAmt0142288
IRS990/PYSalariesCompEmpBnftPaidAmt0180834
IRS990/PYTotalExpensesAmt0259888
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0402176
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-95117
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0153506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0398279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0354666
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0192005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0399223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01497679
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016675
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0642
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0102
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025879
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01725
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.52210
IRS990ScheduleA/PublicSupportPY170Pct00.48090
IRS990ScheduleA/PublicSupportTotal170Amt0795474
IRS990ScheduleA/SubstantialContributorsTotAmt0702205
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0153506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0398279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0354666
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0192005
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0399223
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01497679
IRS990ScheduleA/TotalSupportAmt01523558
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/BuildingsGrp/BookValueAmt0225559
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097392
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322951
IRS990ScheduleD/EquipmentGrp/BookValueAmt01630
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04034
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05664
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE-OF-CREDIT PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt085187
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1132096
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt289506
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MONEY MARKET/GOVT MONEY MARKET A
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/Desc2EXCHANGE TRADED FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0227189
IRS990ScheduleD/TotalBookValueSecuritiesAmt0306789
IRS990ScheduleD/TotalLiabilityAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt011513
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt011513
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07247
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPELLEBRATION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0311
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0311
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011513
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011513
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-7247
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt074
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt074
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03605
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03605
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03257
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03257
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0ACCEPTANCE POLICY FOR NON-CASH CONTRIBUTIONS: APPROPRIATE PERSONNEL EXAMINES AND DETERMINES THE USEFULNESS AND APPROPRIATENESS FOR NON-CASH CONTRIBUTIONS; IF DETERMINED TO BE USEFUL AND APPROPRIATE THE ORGANIZATION WILL ACCEPT SUCH DONATIONS, PROVIDED AN UNDERSTANDING AND AGREEMENT IS REACHED CONCERNING DISPOSITION OF SUCH ITEMS.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 32B:
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE APPROVAL, SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICY THROUGH ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS BY DIRECTORS, OFFICERS AND KEY EMPLOYEES WITH REGULAR REVIEW BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL COMPENSATION OF EXECUTIVE DIRECTOR AND KEY MANAGEMENT ARE DETERMINED THROUGH INDUSTRY COMPARISON, AND JOB PERFORMANCE, WITH REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED GAIN (LOSS) ON INVESTMENTS 15271.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE HAVE BEEN NO CHANGES TO THE REVIEW ENGAGEMENT SUPERVISION, REVIEW AND APPROVAL PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XI, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO

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