Civic Intelligence

Jovial Concepts

EIN 27-1059850 • 501(c)3 • Morrison, CO

Profile

The mission of jovial concepts is to aid the world in a sustainable and non-violent future. Jovial concepts is a non-profit organization created as a resource for communit and stewardship. Since its inception, jovial concepts has worked with local communities in colorado to raise awareness towards issues of conflict, creating forums for their peaceful resolve and collaborating with like-minded organizations to futher the effectiveness of current sustanability actions.

4541 S Braun CtMorrison, CO 80465

www.jovialconcepts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$74,938

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

31st percentile

-2.4%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-67%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,273,075

Up $211,070 (+20%) from 2021

Liabilities

Down

$43,217

Down $643,766 (-94%) from 2021

Net Assets

Up

$1,229,858

Up $854,836 (+228%) from 2021

Revenue

Down

$548,350

Down $157,086 (-22%) from 2021

Expenses

Down

$607,471

Down $8,327 (-1.4%) from 2021

Net Income

Down

-$59,121

Down $148,759 (-166%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2013: $17,435Net Assets 2013: $17,4352013Assets 2014: $11,824Net Assets 2014: $11,8242014Assets 2016: $12,621Net Assets 2016: $12,6212016Assets 2017: $773,451Liabilities 2017: $696,825Net Assets 2017: $76,6262017Assets 2019: $921,176Liabilities 2019: $780,440Net Assets 2019: $140,7362019Assets 2021: $1,062,005Liabilities 2021: $686,983Net Assets 2021: $375,0222021Assets 2024: $1,273,075Liabilities 2024: $43,217Net Assets 2024: $1,229,8582024

Highlighted filing

2024

Assets$1,273,075
Liabilities$43,217
Net Assets$1,229,858

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2013: $60,506Expenses 2013: $43,692Net Income 2013: $16,8142013Revenue 2014: $65,591Expenses 2014: $71,202Net Income 2014: -$5,6112014Revenue 2016: $83,924Expenses 2016: $78,965Net Income 2016: $4,9592016Revenue 2017: $206,948Expenses 2017: $142,943Net Income 2017: $64,0052017Revenue 2019: $166,384Expenses 2019: $130,655Net Income 2019: $35,7292019Revenue 2021: $705,436Expenses 2021: $615,798Net Income 2021: $89,6382021Revenue 2024: $548,350Expenses 2024: $607,471Net Income 2024: -$59,1212024

Highlighted filing

2024

Revenue$548,350
Expenses$607,471
Net Income-$59,121

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$556,684
Mission and Program Overview

Mission

The mission of jovial concepts is to aid the world in a sustainable and non-violent future. Jovial concepts is a non-profit organization created as a resource for communit and stewardship. Since its inception, jovial concepts has worked with local communities in colorado to raise awareness towards issues of conflict, creating forums for their peaceful resolve and collaborating with like-minded organizations to futher the effectiveness of current sustanability actions.

To cultivate vibrant healthy communities through gardening, education , and preservation of cultural history, sustainable food forests, and native green spaces.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$642,010$653,393▲ $11,383
Savings and Temporary Cash Investments$30,000$495,610▲ $465,610
Other Notes and Loans Receivable, Net$463,225--
Pledges and Grants Receivable$22,500$107,347▲ $84,847
Accounts Receivable$55,357--
Cash and Non-Interest-Bearing Accounts$88,994$13,400▼ $75,594
Prepaid Expenses and Deferred Charges$1,680$3,325▲ $1,645
Total Assets$1,303,766$1,273,075▼ $30,691
Liabilities
Accounts Payable and Accrued Expenses$25,888$22,230▼ $3,658
Mortgage Notes Payable Secured by Investment Property-$20,987-
Total Liabilities$25,888$43,217▲ $17,329
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,277,878$1,229,858▼ $48,020
Total Net Assets Fund Balance$1,277,878$1,229,858▼ $48,020
Total Liabilities and Net Assets / Fund Balance$1,303,766$1,273,075▼ $30,691

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$525,755$26,172$551,927
Equipment$86,581$27,819$114,400
Leasehold Improvements$34,447$1,953$36,400
Other Land Buildings$6,610-$6,610
Land$0--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kristina WelchExecutive Director$74,938$74,938
Michael JordanMember$9,750$9,750
Sherman PhillipsMember$9,600$9,600
Andre LeonardMember$500$500

Board Members and Trustees

NameTitle
Jeffrey LawheadPresident
Yvonne WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$537,894
Program Service Revenue
$0
Investment Income
$10,456
Other Revenue
$0
All Other Contributions
$286,379
Change in Net Assets
$-59,121

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$65,615Fair Market Value (FMV)
Total Noncash Contributions$65,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$548,350
Total Revenue per Audited Statements
$548,350
Total Revenue per Form 990
$548,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$607,471
Total Fundraising Expense$21,783
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$0$45,260$0$45,260
Occupancy$38,575$629$126$39,330
Depreciation Depletion$30,126$0$0$30,126
Fees for Services Legal$15,872$5,326$1,065$22,263
Fees for Services Other$22,001$0$0$22,001
Insurance$13,175$1,599$422$15,196
Other Expenses$0$0$14,455$14,455
All Other Expenses$10,331$1,703$122$12,156
Advertising$10,751$0$0$10,751
Office Expenses$5,338$1,164$220$6,722
Total Functional Expenses$513,318$72,370$21,783$607,471

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$607,471
Total Expenses per Audited Statements$607,471
Total Expenses per Form 990$607,471
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Jovial Concepts
EIN
27-1059850
Phone
3035782569
Address
4541 S Braun Ct, Morrison, CO 80465

Signing Officer

Name
Kristina Welch
Title
Executive Director
Phone
3035782569
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristina Welch
Formed
2009
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
4,746

Preparer

Firm
Artesian CPA LLC
Address
4915 Easley Rd, Golden, CO 80403
Preparer
Craig Denlinger
Phone
3038233220
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

There are not committees that have authority to act on behalf of the board.

Pt VI, Line 11B

The executive director and treasurer review the irs form 990 prior to filing.

Pt VI, Line 12C

The conflict of interest policy applies to the board of directors. Directors are expected to annually self-disclose any potential conflucts. Should a conflict arise, directors are asked to recuse themselves from any voting regarding these conflicts.

Pt VI, Line 15A

An annual review of the executive directors compensation occurs.

Pt VI, Line 19

The annual report and form 990 are posted to the organizations website

Pt VI, Line 2

Kristina welch and yvonnee welch have a familial relationship.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028716
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt069132
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94870
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.73430
IRS990ScheduleA/PublicSupportTotal170Amt02784382
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt081468
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0537894
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0687440
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0373511
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0674900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0592105
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02865850
IRS990ScheduleA/TotalSupportAmt02934982
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0525755
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026172
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0551927
IRS990ScheduleD/EquipmentGrp/BookValueAmt086581
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027819
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114400
IRS990ScheduleD/ExpensesSubtotalAmt0607471
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034447
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01953
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036400
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06610
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06610
IRS990ScheduleD/RevenueSubtotalAmt0548350
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0653393
IRS990ScheduleD/TotalExpensesPerForm990Amt0607471
IRS990ScheduleD/TotalRevenuePerForm990Amt0548350
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0548350
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0607471
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Program Supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt065615
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NOT COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND TREASURER REVIEW THE IRS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY APPLIES TO THE BOARD OF DIRECTORS. DIRECTORS ARE EXPECTED TO ANNUALLY SELF-DISCLOSE ANY POTENTIAL CONFLUCTS. SHOULD A CONFLICT ARISE, DIRECTORS ARE ASKED TO RECUSE THEMSELVES FROM ANY VOTING REGARDING THESE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTORS COMPENSATION OCCURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ANNUAL REPORT AND FORM 990 ARE POSTED TO THE ORGANIZATIONS WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KRISTINA WELCH AND YVONNEE WELCH HAVE A FAMILIAL RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01303766
IRS990/TotalAssetsEOYAmt01273075
IRS990/TotalAssetsGrp/BOYAmt01303766
IRS990/TotalAssetsGrp/EOYAmt01273075
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0537894
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021783
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072370
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0513318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0607471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025888
IRS990/TotalLiabilitiesEOYAmt043217
IRS990/TotalLiabilitiesGrp/BOYAmt025888
IRS990/TotalLiabilitiesGrp/EOYAmt043217
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01277878
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01229858
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0513318
IRS990/TotalReportableCompFromOrgAmt094788
IRS990/TotalRevenueGrp/ExclusionAmt010456
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548350
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04746
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01303766
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01273075
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04541 S Braun Ct
IRS990/USAddress/CityNm0Morrison
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080465
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://jovialconcepts.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kristina Welch
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03035782569
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jovial Concepts
ReturnHeader/Filer/BusinessNameControlTxt0JOVI
ReturnHeader/Filer/EIN0271059850
ReturnHeader/Filer/PhoneNum03035782569
ReturnHeader/Filer/USAddress/AddressLine1Txt04541 S Braun Ct
ReturnHeader/Filer/USAddress/CityNm0Morrison
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO

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