Civic Intelligence

Eccboc

990 • Fiscal year 2023 • EIN 30-0960059

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 04, 2024

315 E 6th StOrdway, CO 81063

(719) 267-3662

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

89th percentile

0.27x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

7th percentile

-84%

Higher net margin than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-48%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$0

Down $75,891 (-100%) from 2022

Net Assets

Down

-$35,521

Down $111,412 (-147%) from 2022

Liabilities

Up

$35,521

Up $35,521 from 2022

Revenue

Down

$132,495

Down $122,673 (-48%) from 2022

Expenses

Up

$243,907

Up $14,397 (+6.3%) from 2022

Net Income

Down

-$111,412

Down $137,070 (-534%) from 2022

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2017: $4,493Liabilities 2017: $2,573Net Assets 2017: $1,9202017Assets 2018: $4,493Liabilities 2018: $2,573Net Assets 2018: $1,9202018Assets 2019: $44,389Liabilities 2019: $0Net Assets 2019: $44,3892019Assets 2020: $69,180Liabilities 2020: $2,345Net Assets 2020: $66,8352020Assets 2021: $50,856Liabilities 2021: $623Net Assets 2021: $50,2332021Assets 2022: $75,891Liabilities 2022: $0Net Assets 2022: $75,8912022Assets 2023: $0Liabilities 2023: $35,521Net Assets 2023: -$35,5212023Assets 2024: $0Liabilities 2024: $12,072Net Assets 2024: -$12,0722024Assets 2025: $63,215Liabilities 2025: $0Net Assets 2025: $63,2152025

Highlighted filing

2023

Assets$0
Liabilities$35,521
Net Assets-$35,521

Operations Trend

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

$400K$200K$0-$200KRevenue 2017: $53,640Expenses 2017: $70,629Net Income 2017: -$16,9892017Revenue 2018: $53,640Expenses 2018: $70,629Net Income 2018: -$16,9892018Revenue 2019: $141,059Expenses 2019: $98,848Net Income 2019: $42,2112019Revenue 2020: $99,288Expenses 2020: $80,125Net Income 2020: $19,1632020Revenue 2021: $102,792Expenses 2021: $118,452Net Income 2021: -$15,6602021Revenue 2022: $255,168Expenses 2022: $229,510Net Income 2022: $25,6582022Revenue 2023: $132,495Expenses 2023: $243,907Net Income 2023: -$111,4122023Revenue 2024: $294,284Expenses 2024: $270,835Net Income 2024: $23,4492024Revenue 2025: $257,781Expenses 2025: $182,496Net Income 2025: $75,2852025

Highlighted filing

2023

Revenue$132,495
Expenses$243,907
Net Income-$111,412
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 4, 2024
Return Version
2022v5.0
Gross Receipts
$132,495
Mission and Program Overview

Mission

To expand and improve quality early childhood services and educational opportunities for families in bent, otero & crowley counties

To expand and improve quality early childhood services and educational opportunities for families in bent, otero, & crowley counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$75,891--
Total Assets$75,891$0▼ $75,891
Liabilities
Other Liabilities-$34,341-
Accounts Payable and Accrued Expenses-$1,180-
Total Liabilities$0$35,521▲ $35,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$75,891$-35,521▼ $111,412
Total Net Assets Fund Balance$75,891$-35,521▼ $111,412
Total Liabilities and Net Assets / Fund Balance$75,891$0▼ $75,891
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ashley PaughOfficer
Dee LeybaOfficer
Tami StephensonOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$131,835
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$660
All Other Contributions
$58,442
Change in Net Assets
$-111,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,311
Salaries, Compensation, and Employee Benefits$47,366
Grants and Similar Amounts Paid$5,230
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$124,327--$124,327
Other Salaries and Wages$35,550$450-$36,000
Payments to Affiliates$14,000--$14,000
Payroll Taxes$11,181$185-$11,366
Advertising$9,135--$9,135
Conferences and Meetings$7,708--$7,708
Office Expenses$6,765$424-$7,189
Grants to Domestic Individuals$3,240--$3,240
Grants to Domestic Orgs$1,990--$1,990
Travel$1,981--$1,981
Occupancy$1,012$112-$1,124
Fees for Services Accounting$400$400-$800
Other Expenses$1,950$500-$500
Information Technology$192--$192
Total Functional Expenses$241,836$2,071$0$243,907
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Temp Cash Over$34,341
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's board reviews and approves the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The council membership will review its policy at least annually and disclose any possible conflicts. Members with potential conflicts will refrain from voting on associated issues as necessary.

Form 990, Page 6, Part VI, Line 15A

The organization reviews the compensation structure of other councils in making decisions for its own council coordinator and staff.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Eccboc
EIN
30-0960059
Phone
7192673662
Address
315 E 6TH ST, ORDWAY, CO 81063
Doing Business As
Early Childhood Council of Bent

Signing Officer

Name
Lisa Bauer
Title
Business Manager
Phone
7192673662
Signed
2024-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Rusher
Formed
2016
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
20

Preparer

Firm
Bohall Neubauer & Co
Address
206 MAIN ST, WRAY, CO 80758-0314
Preparer
Will Helling CPA
Phone
9703325091
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Early childhood council of bent, otero & crowley counties

Form 990, Page 1, Part I, Line 6

Volunteers provide general oversight of the organization's activities and support for its mission.

Form 990, Page 2, Part III, Line 4D

With funding from the buell foundation, the council provides professional development stipends to local care providers for continuing education, as well as mini-grants for purchasing supplies.

Form 990, Part IX, Line 11G

Technology support 7,250 0 0 technology support 5,175 0 0 technology support 4,850 0 0 children first 53,526 0 0 children first 53,526 0 0 total 124,327 0 0

Form 990, Part XI, Line 9

Prior period adj for timing 0 prior period adj for timing 0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EARLY CHILDHOOD COUNCIL OF BENT, OTERO & CROWLEY COUNTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS PROVIDE GENERAL OVERSIGHT OF THE ORGANIZATION'S ACTIVITIES AND SUPPORT FOR ITS MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WITH FUNDING FROM THE BUELL FOUNDATION, THE COUNCIL PROVIDES PROFESSIONAL DEVELOPMENT STIPENDS TO LOCAL CARE PROVIDERS FOR CONTINUING EDUCATION, AS WELL AS MINI-GRANTS FOR PURCHASING SUPPLIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COUNCIL MEMBERSHIP WILL REVIEW ITS POLICY AT LEAST ANNUALLY AND DISCLOSE ANY POSSIBLE CONFLICTS. MEMBERS WITH POTENTIAL CONFLICTS WILL REFRAIN FROM VOTING ON ASSOCIATED ISSUES AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION REVIEWS THE COMPENSATION STRUCTURE OF OTHER COUNCILS IN MAKING DECISIONS FOR ITS OWN COUNCIL COORDINATOR AND STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TECHNOLOGY SUPPORT 7,250 0 0 TECHNOLOGY SUPPORT 5,175 0 0 TECHNOLOGY SUPPORT 4,850 0 0 CHILDREN FIRST 53,526 0 0 CHILDREN FIRST 53,526 0 0 TOTAL 124,327 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR PERIOD ADJ FOR TIMING 0 PRIOR PERIOD ADJ FOR TIMING 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-35521
IRS990/TotalOtherProgSrvcExpenseAmt078451
IRS990/TotalOtherProgSrvcGrantAmt05230
IRS990/TotalOtherProgSrvcRevenueAmt020290
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IRS990/TotalRevenueGrp/ExclusionAmt0660
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0132495
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/WebsiteAddressTxt0WWW.BOCCOUNCIL.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA BAUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07192673662
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ECCBOC
ReturnHeader/Filer/BusinessNameControlTxt0ECCB
ReturnHeader/Filer/EIN0300960059
ReturnHeader/Filer/PhoneNum07192673662
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454035568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOHALL NEUBAUER & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0206 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WRAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0807580314
ReturnHeader/PreparerPersonGrp/PhoneNum09703325091
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILL HELLING CPA
ReturnHeader/ReturnTs02024-01-17T12:05:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAWN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHAVEZ
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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