Civic Intelligence

Resource Center for Separating And

990 • Fiscal year 2016 • EIN 47-3395276

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 31, 2017

Organization ProfileCENTERFOROUTOFCOURTDIVORCE.ORG
4201 East Yale Ave Ste 140Denver, CO 80222

(720) 608-3052

Siviq Scores

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

Liabilities / Assets

56th percentile

0.07x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

64th percentile

0.10x

Higher debt load relative to revenue than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

4th percentile

-77%

Higher net margin than 4% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

94th percentile

$146,500

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 35.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

98th percentile

409%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$634,691

Up $509,997 (+409%) from 2015

Net Assets

Up

$592,721

Up $482,573 (+438%) from 2015

Liabilities

Up

$41,970

Up $27,424 (+189%) from 2015

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin4th percentile

Revenue

Up

$408,140

Up $63,694 (+18%) from 2015

Expenses

Up

$724,393

Up $490,095 (+209%) from 2015

Net Income

Down

-$316,253

Down $426,401 (-387%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$800K$600K$400K$200K$0Assets 2015: $124,694Liabilities 2015: $14,546Net Assets 2015: $110,1482015Assets 2016: $634,691Liabilities 2016: $41,970Net Assets 2016: $592,7212016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2016

Assets$634,691
Liabilities$41,970
Net Assets$592,721
Open 2016 Filing

Operations Trend

Revenue Growth73rd percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2015: $344,446Expenses 2015: $234,298Net Income 2015: $110,1482015Revenue 2016: $408,140Expenses 2016: $724,393Net Income 2016: -$316,2532016Revenue 2017: $120,394Expenses 2017: $713,115Net Income 2017: -$592,7212017

Highlighted filing

2016

Revenue$408,140
Expenses$724,393
Net Income-$316,253
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$408,140
Mission and Program Overview

Mission

The Center provides a proven family-centered approach for couples with children who want to end their partnership or marriage through compassionate, holistic divorce resolution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,579$545,368▲ $421,789
Prepaid Expenses and Deferred Charges-$31,353-
Pledges and Grants Receivable-$25,000-
Land, Buildings, and Equipment, Net-$16,526-
Investments in Publicly Traded Securities-$11,129-
Accounts Receivable$1,115$5,315▲ $4,200
Total Assets$124,694$634,691▲ $509,997
Liabilities
Accounts Payable and Accrued Expenses$5,986$36,970▲ $30,984
Other Liabilities$8,560--
Deferred Revenue-$5,000-
Total Liabilities$14,546$41,970▲ $27,424
Net Assets / Fund Balance
Unrestricted Net Assets$110,148$567,721▲ $457,573
Temporarily Rstr Net Assets-$25,000-
Total Net Assets Fund Balance$110,148$592,721▲ $482,573
Total Liabilities and Net Assets / Fund Balance$124,694$634,691▲ $509,997

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,526$8,050$24,576
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Susan CarparelliExecutive DiFT$146,500$146,500

Board Members and Trustees

NameTitle
Rebecca Love KourlisChair
Robert HyattVice-chair
Andrew Sirotnak MdDirector
April JonesDirector
Joan McwilliamsDirector
Michael HughesDirector
Becky Miller Updike PhdSecretary
Katie MacwilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$219,249
Program Service Revenue
$188,751
Investment Income
$107
Other Revenue
$33
All Other Contributions
$219,249
Change in Net Assets
$-316,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,140
Total Revenue per Audited Statements
$408,140
Total Revenue per Form 990
$408,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$405,115
Other Expenses$319,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,772$27,178-$222,950
Advertising$168,247--$168,247
Current Officers, Directors, Trustees, and Key Employees$128,642$17,858-$146,500
Occupancy$56,861$7,894-$64,755
Payroll Taxes$24,345$3,380-$27,725
Fees for Services Other$600$19,949-$20,549
Information Technology$13,768$1,911-$15,679
Office Expenses$11,155$2,420-$13,575
Other Employee Benefits$6,972$968-$7,940
Insurance$6,146$853-$6,999
Depreciation Depletion$4,712$654-$5,366
Other Expenses$3,079$427-$3,506
Conferences and Meetings$1,304$181-$1,485
Travel$1,250$174-$1,424
All Other Expenses-$1,320-$1,320
Total Functional Expenses$628,603$95,790$0$724,393

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$724,393
Total Expenses per Form 990$724,393
Total Expenses per Audited Statements$-74,433
Expenses Not Reported on Form 990$-798,826
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 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 990 is reviewed by the board chair and treasurer.”

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

“At each board meeting, the members are asked if there are any conflict of interest issues. That is then duly noted in the minutes of each meeting.”

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

“The salary level provided for the leadership team of the previous entity, the resource center for separating and divorcing families on campus at the university of denver, was reviewed. In addition, data regarding salaries for start up non profit entities in the denver area was reviewed as well, primarily as reported by the recruiter.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and policies are available upon request. Financial statements are reviewed by the board of directors at the monthly board meetings.”

Filing and Contact Details

Filer

Filer Name
Resource Center for Separating and
EIN
47-3395276
Phone
7206083052
Address
4201 EAST YALE AVE STE 140, DENVER, CO 80222
Doing Business As
The Center for Out of Court Divorce

Signing Officer

Name
Susan Carparelli
Title
Executive Director
Phone
7206083052
Signed
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Carparelli
Formed
2015
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
11
Volunteers
10

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The center follows accounting for uncertainty in income taxes which requires them to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended december 31, 2016, the center=s management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status.”

Schedule D, Page 4, Part XIII

“The prior year total net assets amount was incorrect. An adjustment was made for 798,826 to the prior year to properly reflect a 750,000 grant awarded, accrued wages of -4,420, a security deposit of 31,353, and purchase of furniture and equipment of 24,576 less depreciation of -2,683 to the prior year.”

Raw XML AppendixShowing 400 of 413 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05986
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt036970
IRS990/AccountsReceivableGrp/BOYAmt01115
IRS990/AccountsReceivableGrp/EOYAmt05315
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CENTER PROVIDES A PROVEN FAMILY-CENTERED APPROACH FOR COUPLES WITH CHILDREN WHO WANT TO END THEIR PARTNERSHIP OR MARRIAGE THROUGH COMPASSIONATE, HOLISTIC DIVORCE RESOLUTION.
IRS990/AdvertisingGrp/ProgramServicesAmt0168247
IRS990/AdvertisingGrp/TotalAmt0168247
IRS990/AllOtherContributionsAmt0219249
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01320
IRS990/AllOtherExpensesGrp/TotalAmt01320
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum07206083052
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04201 EAST YALE AVE STE 140
IRS990/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080222
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0123579
IRS990/CashNonInterestBearingGrp/EOYAmt0545368
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt017858
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0128642
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0146500
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0181
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01304
IRS990/ConferencesMeetingsGrp/TotalAmt01485
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0219249
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0107
IRS990/CYOtherExpensesAmt0319278
IRS990/CYOtherRevenueAmt033
IRS990/CYProgramServiceRevenueAmt0188751
IRS990/CYRevenuesLessExpensesAmt0-316253
IRS990/CYSalariesCompEmpBnftPaidAmt0405115
IRS990/CYTotalExpensesAmt0724393
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0408140
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt05000
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0654
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04712
IRS990/DepreciationDepletionGrp/TotalAmt05366
IRS990/Desc0CUSTOMIZED SEPARATION AND DIVORCE SERVICES FOR FAMILIES THAT ARE IN THE PROCESS OF TRANSITION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0THE CENTER FOR OUT OF COURT DIVORCE
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0628603
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt019949
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0600
IRS990/FeesForServicesOtherGrp/TotalAmt020549
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0REBECCA LOVE KOURLIS
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT HYATT
IRS990/Form990PartVIISectionAGrp/PersonNm2KATIE MACWILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm3BECKY MILLER UPDIKE PHD
IRS990/Form990PartVIISectionAGrp/PersonNm4APRIL JONES
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL HUGHES
IRS990/Form990PartVIISectionAGrp/PersonNm6JOAN MCWILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm7ANDREW SIROTNAK MD
IRS990/Form990PartVIISectionAGrp/PersonNm8SUSAN CARPARELLI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8146500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0408140
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01911
IRS990/InformationTechnologyGrp/ProgramServicesAmt013768
IRS990/InformationTechnologyGrp/TotalAmt015679
IRS990/InsuranceGrp/ManagementAndGeneralAmt0853
IRS990/InsuranceGrp/ProgramServicesAmt06146
IRS990/InsuranceGrp/TotalAmt06999
IRS990/InvestmentIncomeGrp/ExclusionAmt0107
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0107
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/EOYAmt011129
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08050
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016526
IRS990/LandBldgEquipCostOrOtherBssAmt024576
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CENTER PROVIDES A PROVEN FAMILY-CENTERED APPROACH FOR COUPLES WITH CHILDREN WHO WANT TO END THEIR PARTNERSHIP OR MARRIAGE THROUGH COMPASSIONATE, HOLISTIC DIVORCE RESOLUTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0110148
IRS990/NetAssetsOrFundBalancesEOYAmt0592721
IRS990/NoncashContributionsAmt011129
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07894
IRS990/OccupancyGrp/ProgramServicesAmt056861
IRS990/OccupancyGrp/TotalAmt064755
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02420
IRS990/OfficeExpensesGrp/ProgramServicesAmt011155
IRS990/OfficeExpensesGrp/TotalAmt013575
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0968
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06972
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07940
IRS990/OtherExpensesGrp/Desc0FAMILY SUBSIDIES
IRS990/OtherExpensesGrp/Desc1BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TRANSITION COSTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05665
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14958
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2427
IRS990/OtherExpensesGrp/ProgramServicesAmt05750
IRS990/OtherExpensesGrp/ProgramServicesAmt13079
IRS990/OtherExpensesGrp/TotalAmt05750
IRS990/OtherExpensesGrp/TotalAmt15665
IRS990/OtherExpensesGrp/TotalAmt24958
IRS990/OtherExpensesGrp/TotalAmt33506
IRS990/OtherLiabilitiesGrp/BOYAmt08560
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt033
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt033
IRS990/OtherRevenueTotalAmt033
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027178
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0195772
IRS990/OtherSalariesAndWagesGrp/TotalAmt0222950
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03380
IRS990/PayrollTaxesGrp/ProgramServicesAmt024345
IRS990/PayrollTaxesGrp/TotalAmt027725
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt025000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031353
IRS990/PrincipalOfficerNm0SUSAN CARPARELLI
IRS990/PriorPeriodAdjustmentsAmt0798826
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLIENT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0188751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0188751
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0319648
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt097259
IRS990/PYProgramServiceRevenueAmt024798
IRS990/PYRevenuesLessExpensesAmt0110148
IRS990/PYSalariesCompEmpBnftPaidAmt0137039
IRS990/PYTotalExpensesAmt0234298
IRS990/PYTotalRevenueAmt0344446
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-316253
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0188751
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt011129
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt011129
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER 33
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0219249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0319648
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0538897
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0107
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0188751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0213549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0107
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt033
IRS990ScheduleA/OtherIncome509Grp/TotalAmt033
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0741317
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt011129
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt011129
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0408000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0344446
IRS990ScheduleA/Total509Grp/TotalAmt0752446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0408140
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0344446
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0752586
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/BookValueAmt016526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024576
IRS990ScheduleD/ExpensesNotReportedAmt0-798826
IRS990ScheduleD/ExpensesSubtotalAmt0724393
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PriorYearAdjustmentsAmt0-798826
IRS990ScheduleD/RevenueSubtotalAmt0408140
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES THEM TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED DECEMBER 31, 2016, THE CENTER=S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PRIOR YEAR TOTAL NET ASSETS AMOUNT WAS INCORRECT. AN ADJUSTMENT WAS MADE FOR 798,826 TO THE PRIOR YEAR TO PROPERLY REFLECT A 750,000 GRANT AWARDED, ACCRUED WAGES OF -4,420, A SECURITY DEPOSIT OF 31,353, AND PURCHASE OF FURNITURE AND EQUIPMENT OF 24,576 LESS DEPRECIATION OF -2,683 TO THE PRIOR YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016526
IRS990ScheduleD/TotalExpensesPerForm990Amt0724393
IRS990ScheduleD/TotalRevenuePerForm990Amt0408140
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0408140
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0-74433
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD CHAIR AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD MEETING, THE MEMBERS ARE ASKED IF THERE ARE ANY CONFLICT OF INTEREST ISSUES. THAT IS THEN DULY NOTED IN THE MINUTES OF EACH MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARY LEVEL PROVIDED FOR THE LEADERSHIP TEAM OF THE PREVIOUS ENTITY, THE RESOURCE CENTER FOR SEPARATING AND DIVORCING FAMILIES ON CAMPUS AT THE UNIVERSITY OF DENVER, WAS REVIEWED. IN ADDITION, DATA REGARDING SALARIES FOR START UP NON PROFIT ENTITIES IN THE DENVER AREA WAS REVIEWED AS WELL, PRIMARILY AS REPORTED BY THE RECRUITER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS AT THE MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0124694
IRS990/TotalAssetsEOYAmt0634691
IRS990/TotalAssetsGrp/BOYAmt0124694
IRS990/TotalAssetsGrp/EOYAmt0634691
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0219249
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095790
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0628603
IRS990/TotalFunctionalExpensesGrp/TotalAmt0724393
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014546
IRS990/TotalLiabilitiesEOYAmt041970
IRS990/TotalLiabilitiesGrp/BOYAmt014546
IRS990/TotalLiabilitiesGrp/EOYAmt041970
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0110148
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0592721
IRS990/TotalProgramServiceExpensesAmt0628603
IRS990/TotalProgramServiceRevenueAmt0188751
IRS990/TotalReportableCompFromOrgAmt0146500
IRS990/TotalRevenueGrp/ExclusionAmt0107
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0188784
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408140
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0124694
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0634691
IRS990/TravelGrp/ManagementAndGeneralAmt0174
IRS990/TravelGrp/ProgramServicesAmt01250
IRS990/TravelGrp/TotalAmt01424
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0110148
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0567721
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04201 E YALE AVE STE 140
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080222
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0CENTERFOROUTOFCOURTDIVORCE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN CARPARELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07206083052
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RESOURCE CENTER FOR SEPARATING AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DIVORCING FAMILIES
ReturnHeader/Filer/BusinessNameControlTxt0RESO
ReturnHeader/Filer/EIN0473395276
ReturnHeader/Filer/PhoneNum07206083052
ReturnHeader/Filer/USAddress/AddressLine1Txt04201 EAST YALE AVE STE 140
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080222
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0923159C4EC30E58B4BB99DBB9C60DE15804803CA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId019A30682DA895754997B75D9579E3001D2FF81EF
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208019714

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$634,691
Liabilities
$41,970
Net assets
$592,721
Revenue
$408,140
Expenses
$724,393
Net income
-$316,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.20$7.13$5.93
2016Detailed filing. Detailed filing data is available for this year.$6.35$0.42$5.93$4.08$7.24$3.16
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.15$1.10$3.44$2.34$1.10