Civic Intelligence

Zoelimax Outdoor Education Foundation Inc

990 • Fiscal year 2015 • EIN 27-0318372

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 24, 2016

700 E 24th Avenue No 4Denver, CO 80205

(720) 504-9754

Siviq Scores

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

Liabilities / Assets

96th percentile

1.47x

Higher debt load relative to assets than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

7.67x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

97th percentile

77%

Higher net margin than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

36th percentile

$5,543

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

99th percentile

633%

Faster revenue growth than 99% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$4,077,784

Up $594,067 (+17%) from 2014

Net Assets

Up

-$1,898,351

Up $601,492 (+24%) from 2014

Liabilities

Down

$5,976,135

Down $7,425 (-0.1%) from 2014

Revenue

Up

$779,066

Up $672,810 (+633%) from 2014

Expenses

Down

$177,574

Down $297,274 (-63%) from 2014

Net Income

Up

$601,492

Up $970,084 (+263%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2014: $3,483,717Liabilities 2014: $5,983,560Net Assets 2014: -$2,499,8432014Assets 2015: $4,077,784Liabilities 2015: $5,976,135Net Assets 2015: -$1,898,3512015Assets 2016: $4,099,641Liabilities 2016: $5,978,541Net Assets 2016: -$1,878,9002016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2015

Assets$4,077,784
Liabilities$5,976,135
Net Assets-$1,898,351

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $106,256Expenses 2014: $474,848Net Income 2014: -$368,5922014Revenue 2015: $779,066Expenses 2015: $177,574Net Income 2015: $601,4922015Revenue 2016: $151,005Expenses 2016: $131,554Net Income 2016: $19,4512016Revenue 2017: $451Expenses 2017: $29,054Net Income 2017: -$28,6032017

Highlighted filing

2015

Revenue$779,066
Expenses$177,574
Net Income$601,492
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 24, 2016
Return Version
2015v2.1
Gross Receipts
$779,066
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$5,967,100$5,967,100→ $0
Land, Buildings, and Equipment, Net$3,482,114$4,015,141▲ $533,027
Cash and Non-Interest-Bearing Accounts$166$62,543▲ $62,377
Savings and Temporary Cash Investments$1,437$100▼ $1,337
Total Assets$3,483,717$4,077,784▲ $594,067
Liabilities
Accounts Payable and Accrued Expenses$16,460$9,035▼ $7,425
Total Liabilities$5,983,560$5,976,135▼ $7,425
Net Assets / Fund Balance
Unrestricted Net Assets$-2,499,843$-1,898,351▲ $601,492
Total Net Assets Fund Balance$-2,499,843$-1,898,351▲ $601,492
Total Liabilities and Net Assets / Fund Balance$3,483,717$4,077,784▲ $594,067

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,647,680$500,650$4,148,330
Buildings$171,465$7,061$178,526
Land$170,216-$170,216
Equipment$25,780-$25,780
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ethan EmeryBoard Member$5,543$5,543

Board Members and Trustees

NameTitle
Allan SmithChairman
Robert F SmithPresident
Alton DillardBoard Member
Matthew BurkettBoard Member Term End 2/2015
Jr LapierreManaging Director
Wayne E VadenSecretary Term End 2/2015
Revenue and Support

Revenue Composition

Contributions and Grants
$779,059
Program Service Revenue
$0
Investment Income
$7
Other Revenue
$0
All Other Contributions
$779,059
Change in Net Assets
$601,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,574
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$57,792$19,264-$77,056
Fees for Services Other$43,186--$43,186
Fees for Services Management$20,078$6,692-$26,770
Fees for Services Accounting$8,096$2,698-$10,794
Advertising$4,180--$4,180
Insurance$1,986--$1,986
Occupancy$1,982--$1,982
All Other Expenses$1,231--$1,231
Other Expenses$476--$476
Office Expenses$132--$132
Travel$26--$26
Total Functional Expenses$148,920$28,654$0$177,574
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,967,100$5,967,100→ $0
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Ethan emery and matthew burkett have a business relationship. Matthew burkett and allan smith have a business relationship. Allan smith and robert smith have a family relationship.

Form 990, Part VI, Section B, Line 11

Form 990 is provided to the treasurer, reviewed by legal counsel, and then distributed to the entire board of directors.

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

The board is aware of the conflict of interest policy and the requirement to disclose any actual or possible conflict of interest. Once disclosed, the board reviews and appropriately addresses any conflicts of interest.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Zoelimax Outdoor Education Foundation
EIN
27-0318372
Phone
7205049754
Address
700 E 24TH AVENUE NO 4, DENVER, CO 80205

Signing Officer

Name
Jr Lapierre
Title
Managing Director
Phone
7205049754
Signed
2016-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jr Lapierre
Formed
2013
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Eks&h Lllp
Address
7979 E TUFTS AVENUE SUITE 400, DENVER, CO 80237-2521
Preparer
Dori J Eggett
Phone
3037409400
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The anglers of honor program provides fly-fishing expereinces to disabled military service personnel and their families. It gives back and provides thanks to veterans that are coming back from active service. Through fly-fishing the charitable goal is to help those who are having trouble adjusting to every day life or suffering from ptsd, and providing them an opportunity to engage in physical activities that help treat and relieve post-traumatic stress disorder and similar combat and military service-related disorders. There were 130 participants in the program in 2015.

Form 990, Part IX, Line 11G

Administrative fees: program service expenses 5,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,057. General labor: program service expenses 10,743. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,743. Human resources: program service expenses 1,774. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,774. Consulting fees: program service expenses 19,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,000. It services: program service expenses 6,612. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,612.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ANGLERS OF HONOR PROGRAM PROVIDES FLY-FISHING EXPEREINCES TO DISABLED MILITARY SERVICE PERSONNEL AND THEIR FAMILIES. IT GIVES BACK AND PROVIDES THANKS TO VETERANS THAT ARE COMING BACK FROM ACTIVE SERVICE. THROUGH FLY-FISHING THE CHARITABLE GOAL IS TO HELP THOSE WHO ARE HAVING TROUBLE ADJUSTING TO EVERY DAY LIFE OR SUFFERING FROM PTSD, AND PROVIDING THEM AN OPPORTUNITY TO ENGAGE IN PHYSICAL ACTIVITIES THAT HELP TREAT AND RELIEVE POST-TRAUMATIC STRESS DISORDER AND SIMILAR COMBAT AND MILITARY SERVICE-RELATED DISORDERS. THERE WERE 130 PARTICIPANTS IN THE PROGRAM IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ETHAN EMERY AND MATTHEW BURKETT HAVE A BUSINESS RELATIONSHIP. MATTHEW BURKETT AND ALLAN SMITH HAVE A BUSINESS RELATIONSHIP. ALLAN SMITH AND ROBERT SMITH HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE TREASURER, REVIEWED BY LEGAL COUNSEL, AND THEN DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS AWARE OF THE CONFLICT OF INTEREST POLICY AND THE REQUIREMENT TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. ONCE DISCLOSED, THE BOARD REVIEWS AND APPROPRIATELY ADDRESSES ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMINISTRATIVE FEES: PROGRAM SERVICE EXPENSES 5,057. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,057. GENERAL LABOR: PROGRAM SERVICE EXPENSES 10,743. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,743. HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 1,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,774. CONSULTING FEES: PROGRAM SERVICE EXPENSES 19,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,000. IT SERVICES: PROGRAM SERVICE EXPENSES 6,612. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,612.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0ZOELIMAX OUTDOOR EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WILLOW EDUCATIONAL SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0270320716
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0700 E 24TH AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DENVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080205
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03483717
IRS990/TotalAssetsEOYAmt04077784
IRS990/TotalAssetsGrp/BOYAmt03483717
IRS990/TotalAssetsGrp/EOYAmt04077784
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0779059
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148920
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177574
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05983560
IRS990/TotalLiabilitiesEOYAmt05976135
IRS990/TotalLiabilitiesGrp/BOYAmt05983560
IRS990/TotalLiabilitiesGrp/EOYAmt05976135
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2499843
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1898351
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0148920
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0779066
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03483717
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04077784
IRS990/TotReportableCompRltdOrgAmt05543
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ProgramServicesAmt026
IRS990/TravelGrp/TotalAmt026
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-2499843
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1898351
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0700 E 24TH AVENUE NO 4
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080205
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JR LAPIERRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07205049754
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ZOELIMAX OUTDOOR EDUCATION FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0ZOEL
ReturnHeader/Filer/EIN0270318372
ReturnHeader/Filer/PhoneNum07205049754
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 E 24TH AVENUE NO 4
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080205
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461497033
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EKS&H LLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07979 E TUFTS AVENUE SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0802372521
ReturnHeader/PreparerPersonGrp/PhoneNum03037409400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DORI J EGGETT
ReturnHeader/ReturnTs02016-08-26T17:59:05-05:00
ReturnHeader/ReturnTypeCd0990

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