Civic Intelligence

Christ Lutheran Early Childhood Development Program Inc

EIN 27-4184675 • 501(c)3 • Frisco, CO

Profile

To promote quality childcare and early childhood education for the residents of summit county colorado regardless of socio-economic circumstances

PO Box 4423Frisco, CO 80443

n/A

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

60th percentile

9.9%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

70th percentile

23%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$420,895

Up $54,952 (+15%) from 2023

Liabilities

Down

$8,568

Down $1,343 (-14%) from 2023

Net Assets

Up

$412,327

Up $56,295 (+16%) from 2023

Revenue

Up

$569,271

Up $69,245 (+14%) from 2023

Expenses

Up

$512,976

Up $50,693 (+11%) from 2023

Net Income

Up

$56,295

Up $18,552 (+49%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $32,989Liabilities 2012: $5,120Net Assets 2012: $27,8692012Assets 2013: $54,778Liabilities 2013: $4,538Net Assets 2013: $50,2402013Assets 2014: $93,895Liabilities 2014: $23,001Net Assets 2014: $70,8942014Assets 2015: $85,417Liabilities 2015: $11,584Net Assets 2015: $73,8332015Assets 2016: $121,036Liabilities 2016: $4,122Net Assets 2016: $116,9142016Assets 2017: $197,817Liabilities 2017: $6,073Net Assets 2017: $191,7442017Assets 2018: $269,328Liabilities 2018: $6,416Net Assets 2018: $262,9122018Assets 2019: $333,990Liabilities 2019: $10,575Net Assets 2019: $323,4152019Assets 2020: $337,701Liabilities 2020: $53,948Net Assets 2020: $283,7532020Assets 2021: $348,652Liabilities 2021: $9,477Net Assets 2021: $339,1752021Assets 2022: $329,899Liabilities 2022: $11,610Net Assets 2022: $318,2892022Assets 2023: $365,943Liabilities 2023: $9,911Net Assets 2023: $356,0322023Assets 2024: $420,895Liabilities 2024: $8,568Net Assets 2024: $412,3272024

Highlighted filing

2024

Assets$420,895
Liabilities$8,568
Net Assets$412,327

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $249,8072012Revenue 2013: $256,557Expenses 2013: $235,462Net Income 2013: $21,0952013Revenue 2014: $223,968Expenses 2014: $203,337Net Income 2014: $20,6312014Revenue 2015: $181,301Expenses 2015: $178,362Net Income 2015: $2,9392015Revenue 2016: $203,272Expenses 2016: $160,191Net Income 2016: $43,0812016Revenue 2017: $278,874Expenses 2017: $204,044Net Income 2017: $74,8302017Revenue 2018: $323,254Expenses 2018: $252,086Net Income 2018: $71,1682018Revenue 2019: $364,659Expenses 2019: $304,156Net Income 2019: $60,5032019Revenue 2020: $325,406Expenses 2020: $365,068Net Income 2020: -$39,6622020Revenue 2021: $398,354Expenses 2021: $342,932Net Income 2021: $55,4222021Revenue 2022: $378,794Expenses 2022: $399,680Net Income 2022: -$20,8862022Revenue 2023: $500,026Expenses 2023: $462,283Net Income 2023: $37,7432023Revenue 2024: $569,271Expenses 2024: $512,976Net Income 2024: $56,2952024

Highlighted filing

2024

Revenue$569,271
Expenses$512,976
Net Income$56,295

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$569,271
Mission and Program Overview

Mission

To promote quality childcare and early childhood education for the residents of summit county colorado regardless of socio-economic circumstances

Provided childcare/early childhood education for 30-50 children

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$352,006$409,684▲ $57,678
Land, Buildings, and Equipment, Net$14,166$11,443▼ $2,723
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-232$-232→ $0
Total Assets$365,943$420,895▲ $54,952
Other Assets Total$3$0▼ $3
Liabilities
Other Liabilities$9,911$8,568▼ $1,343
Total Liabilities$9,911$8,568▼ $1,343
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$353,532$412,327▲ $58,795
Net Assets With Donor Restrictions$2,500--
Total Net Assets Fund Balance$356,032$412,327▲ $56,295
Total Liabilities and Net Assets / Fund Balance$365,943$420,895▲ $54,952

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$-5,926$29,251$23,325
Other Land Buildings$17,369$2,723$20,092
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jen LoftonExecutive DirecFT$80,960$80,960

Board Members and Trustees

NameTitle
Leslie WiesePresident/CHAIR
Bill BahrBoard Member
Marci BahrBoard Member
Sarah DevlinBoard Member
Sue FuriaBoard Member
Bryant BoucherCo-treasurer
Katie OakesSecretary
Catherine BoucherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$155,820
Program Service Revenue
$408,669
Investment Income
$4,782
Other Revenue
$0
All Other Contributions
$155,820
Change in Net Assets
$56,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$400,813
Other Expenses$112,163
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$278,528$8,614-$287,142
Current Officers, Directors, Trustees, and Key Employees$78,531$2,429-$80,960
Occupancy$32,604$1,008-$33,612
Payroll Taxes$29,178$902-$30,080
Fees for Services Accounting$10,413$322-$10,735
Insurance$9,283$287-$9,570
All Other Expenses$9,130$281-$9,411
Fees for Services Other$8,012$248-$8,260
Office Expenses$7,156$221-$7,377
Other Expenses$2,837$88-$2,925
Depreciation Depletion$2,641$82-$2,723
Other Employee Benefits$2,552$79-$2,631
Advertising$678$21-$699
Total Functional Expenses$497,589$15,387$0$512,976
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Simple Payable$8,567
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
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 B, Line 11B

Treasurer reviews 990 and discusses questions with cpa and additional board members as needed.

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

Conflicts of interest are monitored an enforced by periodic reviews, using outside advisors if necessary.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Christ Lutheran Early Childhood
EIN
27-4184675
Phone
9704852539
Address
PO BOX 4423, FRISCO, CO 80443

Signing Officer

Name
Leslie Wiese
Title
President
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
10

Preparer

Firm
Swift CPA LLC
Address
965 North Ten Mile Dr Unit A9, Frisco, CO 80443
Preparer
Teresia A Swift CPA
Phone
9706685850
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0287142
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0902
IRS990/PayrollTaxesGrp/ProgramServicesAmt029178
IRS990/PayrollTaxesGrp/TotalAmt030080
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILDCARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0408669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0408669
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt094054
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011132
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114120
IRS990/PYProgramServiceRevenueAmt0394840
IRS990/PYRevenuesLessExpensesAmt037743
IRS990/PYSalariesCompEmpBnftPaidAmt0348163
IRS990/PYTotalExpensesAmt0462283
IRS990/PYTotalRevenueAmt0500026
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt056295
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0155820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt094054
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt079159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt084340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0525939
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0290
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt0525939
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0155820
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt094054
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt079159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084340
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0525939
IRS990ScheduleA/TotalSupportAmt0526229
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/EquipmentGrp/BookValueAmt0-5926
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029251
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023325
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017369
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02723
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SIMPLE PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011443
IRS990ScheduleD/TotalLiabilityAmt08568
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER REVIEWS 990 AND DISCUSSES QUESTIONS WITH CPA AND ADDITIONAL BOARD MEMBERS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE MONITORED AN ENFORCED BY PERIODIC REVIEWS, USING OUTSIDE ADVISORS IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0365943
IRS990/TotalAssetsEOYAmt0420895
IRS990/TotalAssetsGrp/BOYAmt0365943
IRS990/TotalAssetsGrp/EOYAmt0420895
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0155820
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0497589
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512976
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09911
IRS990/TotalLiabilitiesEOYAmt08568
IRS990/TotalLiabilitiesGrp/BOYAmt09911
IRS990/TotalLiabilitiesGrp/EOYAmt08568
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0356032
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0412327
IRS990/TotalProgramServiceExpensesAmt0497589
IRS990/TotalProgramServiceRevenueAmt0408669
IRS990/TotalReportableCompFromOrgAmt080960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0413451
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0569271
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0365943
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0420895
IRS990/TravelGrp/TotalAmt00

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