Civic Intelligence

Archuleta County Victim Assistance Program Inc.

990 • Fiscal year 2022 • EIN 31-1622803

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 03, 2023

PO Box 2913Pagosa Springs, CO 81147

(970) 264-1129

Siviq Scores

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

Liabilities / Assets

39th percentile

0.03x

Higher debt load relative to assets than 39% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

71st percentile

21%

Higher net margin than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$106,919

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

0.8%

Faster revenue growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,342,356

Up $167,912 (+14%) from 2021

Net Assets

Up

$1,306,958

Up $157,506 (+14%) from 2021

Liabilities

Up

$35,398

Up $10,406 (+42%) from 2021

Revenue

Up

$750,293

Up $5,793 (+0.8%) from 2021

Expenses

Up

$592,787

Up $75,303 (+15%) from 2021

Net Income

Down

$157,506

Down $69,510 (-31%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $164,961Liabilities 2011: $8,083Net Assets 2011: $156,8782011Assets 2012: $163,821Liabilities 2012: $421Net Assets 2012: $163,4002012Assets 2013: $173,589Liabilities 2013: $559Net Assets 2013: $173,0302013Assets 2014: $205,922Liabilities 2014: $868Net Assets 2014: $205,0542014Assets 2017: $526,135Liabilities 2017: $12,536Net Assets 2017: $513,5992017Assets 2018: $645,081Liabilities 2018: $20,786Net Assets 2018: $624,2952018Assets 2019: $715,082Liabilities 2019: $15,295Net Assets 2019: $699,7872019Assets 2020: $930,882Liabilities 2020: $8,446Net Assets 2020: $922,4362020Assets 2021: $1,174,444Liabilities 2021: $24,992Net Assets 2021: $1,149,4522021Assets 2022: $1,342,356Liabilities 2022: $35,398Net Assets 2022: $1,306,9582022Assets 2024: $1,747,964Liabilities 2024: $48,075Net Assets 2024: $1,699,8892024

Highlighted filing

2022

Assets$1,342,356
Liabilities$35,398
Net Assets$1,306,958

Operations Trend

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

$1.0M$500K$0Expenses 2011: $209,6702011Expenses 2012: $201,4892012Revenue 2013: $209,763Expenses 2013: $200,133Net Income 2013: $9,6302013Revenue 2014: $242,611Expenses 2014: $210,587Net Income 2014: $32,0242014Revenue 2017: $461,542Expenses 2017: $383,336Net Income 2017: $78,2062017Revenue 2018: $521,921Expenses 2018: $411,225Net Income 2018: $110,6962018Revenue 2019: $545,240Expenses 2019: $469,748Net Income 2019: $75,4922019Revenue 2020: $706,828Expenses 2020: $484,179Net Income 2020: $222,6492020Revenue 2021: $744,500Expenses 2021: $517,484Net Income 2021: $227,0162021Revenue 2022: $750,293Expenses 2022: $592,787Net Income 2022: $157,5062022Revenue 2024: $937,944Expenses 2024: $744,805Net Income 2024: $193,1392024

Highlighted filing

2022

Revenue$750,293
Expenses$592,787
Net Income$157,506
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 3, 2023
Return Version
2022v5.0
Gross Receipts
$769,757
Mission and Program Overview

Mission

To promote the belief that all people have the right to live free from violence by providing support and advocacy services for victims and education for youth and our community. This is done by enhancing safety for victims, families, and the community; securing justice for victims; and educating and engaging the community to respond to and prevent violence.

To assist victims of domestic violence and sexual assault. We work to ensure victim's rights are exercised and needs are met.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$428,973$577,612▲ $148,639
Savings and Temporary Cash Investments$400,060$400,671▲ $611
Land, Buildings, and Equipment, Net$238,734$243,980▲ $5,246
Pledges and Grants Receivable$106,677$120,093▲ $13,416
Total Assets$1,174,444$1,342,356▲ $167,912
Liabilities
Accounts Payable and Accrued Expenses$24,992$35,398▲ $10,406
Total Liabilities$24,992$35,398▲ $10,406
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,059,272$1,216,121▲ $156,849
Net Assets With Donor Restrictions$90,180$90,837▲ $657
Total Net Assets Fund Balance$1,149,452$1,306,958▲ $157,506
Total Liabilities and Net Assets / Fund Balance$1,174,444$1,342,356▲ $167,912

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,168$28,892$221,060
Land$30,059-$30,059
Equipment$6,768$13,957$20,725

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$402,885---$402,885
2021-$402,885--$402,885
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen I HubbsExecutive DiFT$100,919$6,000$106,919

Board Members and Trustees

NameTitle
Eric FossPresident
Barbara HendricksPresident--l
Bob ScottDirector
Codie WilsonDirector
Dee McpeekDirector
Mike Le RouxDirector
Molly WittingDirector--le
Derek WoodmanSec/treas--l
Tonya MccannSecretary/tr
Diane DavisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$741,493
Program Service Revenue
$0
Investment Income
$1,484
Other Revenue
$7,316
All Other Contributions
$194,604
Change in Net Assets
$157,506

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art17$7,542Selling Price
Other Non Cash Contri Table12$2,000Fair Value
Total Noncash Contributions29$9,542-

Audited Revenue Reconciliation

Revenue per Audited Statements
$748,912
Revenue Not Reported on Financial Statements
$1,381
Revenue Not Reported on Form 990
$2,455
Other Revenue Adjustments
$1,381
Total Revenue per Audited Statements
$751,367
Total Revenue per Form 990
$750,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$441,380
Other Expenses$97,037
Grants and Similar Amounts Paid$54,370
Total Fundraising Expense$35,555
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,376$34,210$5,456$269,042
Current Officers, Directors, Trustees, and Key Employees$58,805$32,076$16,038$106,919
Grants to Domestic Individuals$54,370--$54,370
Payroll Taxes$28,537$3,782$2,063$34,382
Office Expenses$16,460$2,135$2,203$20,798
Pension Plan Contributions$18,446$1,082$672$20,200
Conferences and Meetings$12,120--$12,120
Fees for Services Other$5,790-$6,090$11,880
Other Employee Benefits$8,995$1,192$650$10,837
Depreciation Depletion$8,738$1,158$632$10,528
Fees for Services Legal$6,843$907$495$8,245
Occupancy$6,488$859$470$7,817
Advertising$6,476--$6,476
Insurance$4,332$574$313$5,219
Travel$3,827-$473$4,300
Other Expenses$1,230$151-$151
Interest-$114-$114
Total Functional Expenses$478,992$78,240$35,555$592,787

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$593,861
Total Expenses per Form 990$592,787
Expenses per Audited Statements$591,406
Expenses Not Reported on Form 990$2,455
Expenses Not Reported on Financial Statements$1,381
Other Expense Adjustments$1,381
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,604
Fundraising Direct Expenses$19,464
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Activism$27,503$12,119$9,558$2,561
Pushup Challeng$12,468$1,768$1,148$620
Total Events$54,415$19,604$18,441$1,163
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
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, Page 6, Part VI, Line 11B

A draft of the form 990 is reviewed by the executive director and board of directors prior to electronic filing.

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

Monitoring of any conflict of interest is ongoing but primarily occurs at times of hiring personnel and replacing board members. Each individual is interviewed and specifically screened for a potential conflict and is directly questioned on the matter. Further research and investigation is conducted when necessary, with final determination relegated to the proper level of authority.

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

The board of directors reviews and approves the executive director's annual salary, with no participation by the executive director or other interested persons. The executive director's salary is established using comparable data for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the executive director; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for-profit organizations. Discussions and decisions regarding the compensation are documented in executive committee meeting minutes. The executive director also receives reimbursements for routine, reasonable, and documented expenses incurred during the year under an accountable plan. The executive director travels throughout our service area. The organization has a travel policy that caps reimbursement levels and requires low-budget travel.

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

A line item budget is approved by the board of directors annually. The board approves the overall salaries and benefits expenses. Discussions and decisions regarding the budget are documented in board meeting minutes. The executive director reviews and approves the salaries of other officers or key employees, with no participation by the interested persons, in accordance with the annual budget approved by the board. The executive director establishes salaries using comparable data for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the officer or key employee; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for- profit organizations.

Form 990, Page 6, Part VI, Line 19

We consider requests on a case-by-case basis.

Filing and Contact Details

Filer

Filer Name
Archuleta County Victim Assistance
EIN
31-1622803
Phone
9702641129
Address
PO BOX 2913, PAGOSA SPRINGS, CO 81147
Doing Business As
Rise Above Violence

Signing Officer

Name
Carmen I Hubbs
Title
Executive Director
Phone
9702649075
Signed
2023-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen I Hubbs
Formed
1998
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
77

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote the belief that all people have the right to live free from violence by providing support and advocacy services for victims and education for youth and our community. This is done by enhancing safety for victims, families, and the community; securing justice for victims; and educating and engaging the community to respond to and prevent violence.

Form 990, Page 1, Part I, Line 6

Ten (10) volunteer victim advocates provided advocacy and support services, including immediate crisis intervention on-scene or answering the hotline, as well as court advocacy and accompaniment. Volunteer victim advocates donated 2,808 hours over 200 hours of training and continuing education. Forty-three (43) event volunteers donated 186 hours to assist with special events, fundraisers, and awareness projects. Volunteers for youth programs and projects, including high school mentors, presenters for youth programs, and adult coaches, totaled sixteen (16) volunteers who donated 680 hours. The board of directors serve on a volunteer basis, with 7 total individuals for the year, providing 79 hours for meeting attendance, participation at special events, strategic planning work sessions, and attendance at board training workshops.

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

Archuleta county victim assistance program, inc. (acvap), dba: rise above violence, a non-profit organization established in 1996, is a community- based program that intervenes, responds, and prevents incidents of domestic violence, sexual assault, and other interpersonal violence through the provision of advocacy, support, and education services throughout archuleta county. Rise promotes the belief that all people have the right to live free from violence. A total of 449 victims were provided victim assistance services in 2022, with advocates answering 2,531 calls for help and support. 77 victims received crisis intervention in person and another 129 via the 24-hour hotline; 52 victims received assistance to file protection orders. Court advocacy, updates, and accompaniment to court hearings occurred 1,196 times to ensure victim knowledge and utilization of rights occurred for criminal and civil justice cases. Beyond direct victim services, rise works to prevent violence through educational awareness initiatives, with a major focus on outreaching youth. 669 students participated in 238 violence prevention presentations, including youth rise leadership, bullying prevention, and bystander intervention. 87 professional allies and community members were provided 29 specialized training workshops and community awareness. Trainings and community education projects raise awareness and skills for the general public and allied responders on domestic, dating, and sexual violence dynamics, trends, and responses particular to their profession or for general knowledge.

Form 990, Part XI, Line 9

Other fundraising expenses -1,038 other income and exp reimbursements -343 other fundraising expenses 1,038 other income and exp reimbursements 343

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Board-designated net assets provide for an operating reserve. This reserve is intended to be used for operations if needed due to unexpected circumstances, such as reductions in grant funding and contributions. The board of directors has variance power over the ultimate use of the board- designated operating reserves. Because the board has control, these reserves are included in the net assets without donor restrictions of the organization.

Schedule D, Page 3, Part X

The organization has received an internal revenue service exemption from federal income taxes under section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.

Schedule D, Page 4, Part XI, Line 4B

Other fundraising expenses 1,038 other income and exp reimbursements 343

Schedule D, Page 4, Part XII, Line 4B

Other fundraising expenses 1,038 other income and exp reimbursements 343

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT--L
IRS990/Form990PartVIISectionAGrp/TitleTxt9SEC/TREAS--L
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR--LE
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IRS990/MissionDesc0TO PROMOTE THE BELIEF THAT ALL PEOPLE HAVE THE RIGHT TO LIVE FREE FROM VIOLENCE BY PROVIDING SUPPORT AND ADVOCACY SERVICES FOR VICTIMS AND EDUCATION FOR YOUTH AND OUR COMMUNITY. THIS IS DONE BY ENHANCING SAFETY FOR VICTIMS, FAMILIES, AND THE COMMUNITY; SECURING JUSTICE FOR VICTIMS; AND EDUCATING AND ENGAGING THE COMMUNITY TO RESPOND TO AND PREVENT VIOLENCE.
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IRS990/OtherExpensesGrp/Desc1MOBILE ADVOCACY
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IRS990/OtherRevenueMiscGrp/Desc0EXPENSE REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS REVENUE
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IRS990/PrincipalOfficerNm0CARMEN I HUBBS
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03155853
IRS990ScheduleA/TotalSupportAmt03215845
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOARD-DESIGNATED NET ASSETS PROVIDE FOR AN OPERATING RESERVE. THIS RESERVE IS INTENDED TO BE USED FOR OPERATIONS IF NEEDED DUE TO UNEXPECTED CIRCUMSTANCES, SUCH AS REDUCTIONS IN GRANT FUNDING AND CONTRIBUTIONS. THE BOARD OF DIRECTORS HAS VARIANCE POWER OVER THE ULTIMATE USE OF THE BOARD- DESIGNATED OPERATING RESERVES. BECAUSE THE BOARD HAS CONTROL, THESE RESERVES ARE INCLUDED IN THE NET ASSETS WITHOUT DONOR RESTRICTIONS OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS RECEIVED AN INTERNAL REVENUE SERVICE EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2OTHER FUNDRAISING EXPENSES 1,038 OTHER INCOME AND EXP REIMBURSEMENTS 343
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3OTHER FUNDRAISING EXPENSES 1,038 OTHER INCOME AND EXP REIMBURSEMENTS 343
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PUSHUP CHALLENG
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