Civic Intelligence

Empower Community High School

990 • Fiscal year 2021 • EIN 83-1283419

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 13, 2021

450 S Chambers RoadAurora, CO 80017

(720) 621-5094

Siviq Scores

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

Liabilities / Assets

96th percentile

1.22x

Higher debt load relative to assets than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

1.31x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

13th percentile

-13%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$108,269

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

9th percentile

-9.3%

Faster asset growth than 9% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

0.4%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$3,291,727

Down $336,201 (-9.3%) from 2020

Net Assets

Down

-$717,805

Down $412,485 (-135%) from 2020

Liabilities

Up

$4,009,532

Up $76,284 (+1.9%) from 2020

Revenue

Up

$3,058,726

Up $12,967 (+0.4%) from 2020

Expenses

Up

$3,471,211

Up $119,703 (+3.6%) from 2020

Net Income

Down

-$412,485

Down $106,736 (-35%) from 2020

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2019: $751,842Liabilities 2019: $751,413Net Assets 2019: $4292019Assets 2020: $3,627,928Liabilities 2020: $3,933,248Net Assets 2020: -$305,3202020Assets 2021: $3,291,727Liabilities 2021: $4,009,532Net Assets 2021: -$717,8052021Assets 2022: $4,750,365Liabilities 2022: $6,001,256Net Assets 2022: -$1,250,8912022Assets 2023: $3,695,784Liabilities 2023: $6,322,244Net Assets 2023: -$2,626,4602023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2021

Assets$3,291,727
Liabilities$4,009,532
Net Assets-$717,805

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $479,936Expenses 2019: $479,507Net Income 2019: $4292019Revenue 2020: $3,045,759Expenses 2020: $3,351,508Net Income 2020: -$305,7492020Revenue 2021: $3,058,726Expenses 2021: $3,471,211Net Income 2021: -$412,4852021Revenue 2022: $3,226,667Expenses 2022: $3,759,753Net Income 2022: -$533,0862022Revenue 2023: $3,324,185Expenses 2023: $4,699,754Net Income 2023: -$1,375,5692023Revenue 2024: $2,775,158Expenses 2024: $148,698Net Income 2024: $2,626,4602024

Highlighted filing

2021

Revenue$3,058,726
Expenses$3,471,211
Net Income-$412,485
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 13, 2021
Return Version
2020v4.1
Gross Receipts
$3,058,726
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$445,991$341,966▼ $104,025
Accounts Receivable$149,785$290,831▲ $141,046
Land, Buildings, and Equipment, Net$37,123$109,033▲ $71,910
Prepaid Expenses and Deferred Charges-$40,621-
Total Assets$3,627,928$3,291,727▼ $336,201
Other Assets Total$2,995,029$2,509,276▼ $485,753
Liabilities
Other Liabilities$3,746,469$3,788,000▲ $41,531
Unsecured Notes Loans Payable$154,800$0▼ $154,800
Accounts Payable and Accrued Expenses$31,979$146,532▲ $114,553
Deferred Revenue-$75,000-
Total Liabilities$3,933,248$4,009,532▲ $76,284
Net Assets / Fund Balance
Net Assets With Donor Restrictions$238,923$47,000▼ $191,923
Net Assets Without Donor Restrictions$-544,243$-764,805▼ $220,562
Total Net Assets Fund Balance$-305,320$-717,805▼ $412,485
Total Liabilities and Net Assets / Fund Balance$3,627,928$3,291,727▼ $336,201

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$64,140-$64,140
Equipment$44,893$18,562$63,455
Other Assets Org$47,476--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wisdom AmouzouExecutive DirectorFT$89,858$18,411$108,269
Olivia JonesDirector of InnovationFT$86,191$18,891$105,082

Board Members and Trustees

NameTitle
Whittney Robinson-JohnsonBoard Chair
Romeo HereauBoard Vice Chair
Cristina Uribe-ReyesBoard Member
Fernando BranchBoard Member
Jeff CasimirBoard Member
Katrina JonesBoard Member
Tanya RussellBoard Member
Koffi Bonaventure ApedjinouBoard Treasurer
Michael KerchivalSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,566,311
Program Service Revenue
$1,484,257
Investment Income
$11
Other Revenue
$8,147
All Other Contributions
$930,063
Change in Net Assets
$-412,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,058,726
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,058,726
Total Revenue per Form 990
$3,058,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,872,767
Salaries, Compensation, and Employee Benefits$1,598,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$598,561$111,919-$710,480
Occupancy$537,178$94,796-$631,974
Other Salaries and Wages$508,458$56,495-$564,953
Current Officers, Directors, Trustees, and Key Employees$150,571$66,730-$217,301
All Other Expenses$70,597$12,459-$83,056
Other Expenses$69,889$21,785-$69,889
Other Employee Benefits$52,840$9,880-$62,720
Payroll Taxes$36,218$6,772-$42,990
Advertising$24,813$4,379-$29,192
Insurance$17,554$3,098-$20,652
Depreciation Depletion$7,889$1,392-$9,281
Fees for Services Other-$7,590-$7,590
Office Expenses$6,044$1,067-$7,111
Fees for Services Legal-$7,007-$7,007
Fees for Services Accounting-$6,950-$6,950
Travel$3,599$635-$4,234
Information Technology$361$64-$425
Total Functional Expenses$2,930,668$540,543$0$3,471,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,471,211
Total Expenses per Audited Statements$3,471,211
Total Expenses per Form 990$3,471,211
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Net Pension Liabilities$2,637,388
Deferred Inflows of Resources$1,054,744
Net OPEB Liability$95,868
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

There are no committees with authority to act on behalf of the board.

Form 990, Part VI, Section B, line 11B

Copies of the Form 990 are provided to a representative of the board for approval before filing.

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

Members of the governing board are required to disclose any conflict of interest prior to any vote by the board involving a company or employee that the board member would have a conflict of interest.

Form 990, Part VI, Section B, line 15A

The executive director's performance and compensation is reviewed annually by the personnel committee.

Form 990, Part VI, Section C, line 18

Documents are available upon request.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Empower Community High School
EIN
83-1283419
Phone
7206215094
Address
450 S Chambers Road, Aurora, CO 80017

Signing Officer

Name
Wisdom Amouzou
Title
Executive Director
Phone
7206215094
Signed
2021-11-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Wisdom Amouzou
Formed
2018
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
10

Preparer

Firm
Hoelting & Company Inc
Address
31 E Platte Ave Ste 300, Colorado Springs, CO 80903
Preparer
Thomas G Sistare
Phone
7196301091
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The mission of Empower Community High School is founded and sustained by an education program that provides authentic real-world work. This work will be informed by community needs and led by students. Students claim ownership of their academic progress by designing and personalizing standards-based educational experiences in order to fulfill a genuine need in the community.

Form 990, Part III, Line 1

The mission of Empower Community High School is founded and sustained by an education program that provides authentic real-world work. This work will be informed by community needs and led by students. Students claim ownership of their academic progress by designing and personalizing standards-based educational experiences in order to fulfill a genuine need in the community.

Form 990, Part XII, Line 2C

The board of directors oversees audit services and selection of independent auditors. This has not changed from the prior year.

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IRS990/Form990PartVIISectionAGrp/PersonNm8Katrina Jones
IRS990/Form990PartVIISectionAGrp/PersonNm9Wisdom Amouzou
IRS990/Form990PartVIISectionAGrp/PersonNm10Olivia Jones
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IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08147
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08147
IRS990/OtherRevenueTotalAmt08147
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056495
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0508458
IRS990/OtherSalariesAndWagesGrp/TotalAmt0564953
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06772
IRS990/PayrollTaxesGrp/ProgramServicesAmt036218
IRS990/PayrollTaxesGrp/TotalAmt042990
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0111919
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0598561
IRS990/PensionPlanContributionsGrp/TotalAmt0710480
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040621
IRS990/PrincipalOfficerNm0Wisdom Amouzou
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0Per Pupil Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Mill Levy Override
IRS990/ProgramServiceRevenueGrp/Desc2Other Program Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01109522
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1360706
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214029
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01109522
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1360706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214029
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01639424
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt01700625
IRS990/PYOtherRevenueAmt022846
IRS990/PYProgramServiceRevenueAmt01383488
IRS990/PYRevenuesLessExpensesAmt0-305749
IRS990/PYSalariesCompEmpBnftPaidAmt01650883
IRS990/PYTotalExpensesAmt03351508
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03045759
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-412485
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01492404
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt044893
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018562
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063455
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03471211
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064140
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064140
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02461800
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt147476
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01054744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt195868
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22637388
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows of Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net Pension Liabilities
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03058726
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109033
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02509276
IRS990ScheduleD/TotalExpensesPerForm990Amt03471211
IRS990ScheduleD/TotalLiabilityAmt03788000
IRS990ScheduleD/TotalRevenuePerForm990Amt03058726
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03058726
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03471211
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The nondiscriminatory policy is publicized on the school's website through their employee handbook to make it known to all parts of the general community it serves.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The School receives per pupil funding and grant funding from the Colorado Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The mission of Empower Community High School is founded and sustained by an education program that provides authentic real-world work. This work will be informed by community needs and led by students. Students claim ownership of their academic progress by designing and personalizing standards-based educational experiences in order to fulfill a genuine need in the community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The mission of Empower Community High School is founded and sustained by an education program that provides authentic real-world work. This work will be informed by community needs and led by students. Students claim ownership of their academic progress by designing and personalizing standards-based educational experiences in order to fulfill a genuine need in the community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no committees with authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copies of the Form 990 are provided to a representative of the board for approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members of the governing board are required to disclose any conflict of interest prior to any vote by the board involving a company or employee that the board member would have a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The executive director's performance and compensation is reviewed annually by the personnel committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The board of directors oversees audit services and selection of independent auditors. This has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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