Civic Intelligence

Marion Downs Center

990 • Fiscal year 2024 • EIN 84-0404238

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 30, 2024

4280 Hale ParkwayDenver, CO 80220

(303) 322-1871

Siviq Scores

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

Liabilities / Assets

56th percentile

0.09x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.18x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$178,235

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,179,163

Up $518,124 (+19%) from 2023

Net Assets

Up

$2,885,387

Up $492,692 (+21%) from 2023

Liabilities

Up

$293,776

Up $25,432 (+9.5%) from 2023

Revenue

Up

$1,638,635

Up $330,858 (+25%) from 2023

Expenses

Up

$1,144,010

Up $12,810 (+1.1%) from 2023

Net Income

Up

$494,625

Up $318,048 (+180%) from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $705,865Liabilities 2011: $533,049Net Assets 2011: $172,8162011Assets 2012: $741,971Liabilities 2012: $504,526Net Assets 2012: $237,4452012Assets 2013: $623,288Liabilities 2013: $420,301Net Assets 2013: $202,9872013Assets 2014: $565,373Liabilities 2014: $487,767Net Assets 2014: $77,6062014Assets 2015: $563,345Liabilities 2015: $454,008Net Assets 2015: $109,3372015Assets 2016: $689,899Liabilities 2016: $395,549Net Assets 2016: $294,3502016Assets 2017: $1,155,154Liabilities 2017: $392,567Net Assets 2017: $762,5872017Assets 2018: $1,805,315Liabilities 2018: $390,384Net Assets 2018: $1,414,9312018Assets 2019: $1,855,375Liabilities 2019: $388,310Net Assets 2019: $1,467,0652019Assets 2020: $2,037,862Liabilities 2020: $315,313Net Assets 2020: $1,722,5492020Assets 2021: $2,405,893Liabilities 2021: $533,434Net Assets 2021: $1,872,4592021Assets 2022: $2,661,694Liabilities 2022: $297,243Net Assets 2022: $2,364,4512022Assets 2023: $2,661,039Liabilities 2023: $268,344Net Assets 2023: $2,392,6952023Assets 2024: $3,179,163Liabilities 2024: $293,776Net Assets 2024: $2,885,3872024Assets 2025: $3,590,673Liabilities 2025: $284,297Net Assets 2025: $3,306,3762025

Highlighted filing

2024

Assets$3,179,163
Liabilities$293,776
Net Assets$2,885,387

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,251,4022011Expenses 2012: $1,385,5212012Expenses 2013: $1,279,1232013Revenue 2014: $913,061Expenses 2014: $1,038,442Net Income 2014: -$125,3812014Revenue 2015: $1,116,634Expenses 2015: $1,084,903Net Income 2015: $31,7312015Revenue 2016: $1,322,541Expenses 2016: $1,121,832Net Income 2016: $200,7092016Revenue 2017: $1,551,858Expenses 2017: $1,047,910Net Income 2017: $503,9482017Revenue 2018: $1,594,611Expenses 2018: $934,152Net Income 2018: $660,4592018Revenue 2019: $926,409Expenses 2019: $872,310Net Income 2019: $54,0992019Revenue 2020: $1,116,883Expenses 2020: $866,743Net Income 2020: $250,1402020Revenue 2021: $1,026,587Expenses 2021: $860,790Net Income 2021: $165,7972021Revenue 2022: $1,522,557Expenses 2022: $1,005,180Net Income 2022: $517,3772022Revenue 2023: $1,307,777Expenses 2023: $1,131,200Net Income 2023: $176,5772023Revenue 2024: $1,638,635Expenses 2024: $1,144,010Net Income 2024: $494,6252024Revenue 2025: $1,783,789Expenses 2025: $1,409,453Net Income 2025: $374,3362025

Highlighted filing

2024

Revenue$1,638,635
Expenses$1,144,010
Net Income$494,625
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 30, 2024
Return Version
2023v5.0
Gross Receipts
$3,243,096
Mission and Program Overview

Mission

Provide quality hearing and speech services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,052,961$1,315,212▲ $262,251
Investments in Publicly Traded Securities$984,939$993,068▲ $8,129
Cash and Non-Interest-Bearing Accounts$293,678$368,504▲ $74,826
Land, Buildings, and Equipment, Net$175,420$237,560▲ $62,140
Accounts Receivable$143,688$230,160▲ $86,472
Inventories for Sale or Use-$27,532-
Prepaid Expenses and Deferred Charges-$7,127-
Total Assets$2,661,039$3,179,163▲ $518,124
Other Assets Total$10,353--
Liabilities
Accounts Payable and Accrued Expenses$161,338$225,835▲ $64,497
Mortgage Notes Payable Secured by Investment Property$96,485$67,941▼ $28,544
Other Liabilities$10,521--
Total Liabilities$268,344$293,776▲ $25,432
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,968,553$2,499,964▲ $531,411
Net Assets With Donor Restrictions$424,142$385,423▼ $38,719
Total Net Assets Fund Balance$2,392,695$2,885,387▲ $492,692
Total Liabilities and Net Assets / Fund Balance$2,661,039$3,179,163▲ $518,124

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,482$321,255$414,737
Buildings$20,862$380,180$401,042
Land$123,216-$123,216
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandra Gabbard PhdPresident &FT$173,044$5,191$178,235
Sandra Gabbard PhdPresident & CEO-$173,044$5,191$178,235

Board Members and Trustees

NameTitle
Dr Stephen Cass MdChair
Annie KempeBoard Member
Barbara Biddle GaloobBoard Member
Blain MyhreBoard Member
Dr Eric Lupo MdBoard Member
James ConleyBoard Member
Lisa Aubert-tann AudBoard Member
Jill Wayne AudSecretary
Clifford LinhardtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,018
Program Service Revenue
$653,887
Investment Income
$53,929
Other Revenue
$790,801
All Other Contributions
$139,396
Change in Net Assets
$494,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,632,805
Revenue Not Reported on Financial Statements
$5,830
Revenue Not Reported on Form 990
$3,897
Total Revenue per Audited Statements
$1,636,702
Total Revenue per Form 990
$1,638,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$824,059
Other Expenses$319,951
Total Fundraising Expense$91,723
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$483,852$10,805$46,430$541,087
Current Officers, Directors, Trustees, and Key Employees$123,729$35,351$17,676$176,756
Payroll Taxes$52,323$3,894$6,146$62,363
Fees for Services Other$50,547$4,940$3,307$58,794
Other Employee Benefits$40,632$1,765$1,456$43,853
All Other Expenses$30,664$2,360$4,886$37,910
Other Expenses$26,123$160$427$26,710
Depreciation Depletion$14,520$11,092-$25,612
Insurance$15,929$2,355$2,327$20,611
Occupancy$8,556$3,021$1,815$13,392
Travel$12,386--$12,386
Advertising$7,392-$900$8,292
Office Expenses$4,867$766$2,466$8,099
Interest$3,593$1,861$762$6,216
Total Functional Expenses$959,787$92,500$91,723$1,144,010

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,144,010
Total Expenses per Audited Statements$1,144,010
Total Expenses per Form 990$1,144,010
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 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 form 990 is prepared by an independent cpa and is reviewed by the treasurer and chief operating officer. The president & ceo performs a final review and signs the form 990 before electronic submission to the irs.

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

The organization requires that employees protect mdc information and avoid outside activities or relationships, which do or could adversely influence their decisions or actions on the job. Conflict of interest situations, which could arise while moonlighting for a competitor of ours, should also be avoided. Other examples of conflict of interest could be serving as a board member or director of a competing firm, holding financial interest in a competing organization, or being self-employed in an occupation which competes with the organization, or ownership, partnership, or personal involvement in supplier companies or distribution outlets related to organization business. If employees have any question whether a situation is a conflict of interest, employees should discuss the matter with their supervisor. If it remains unresolved, the matter will be referred to the president/ceo for a final determination.

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

Compensation for the president & ceo is reviewed and adjusted annually by the board of directors based on a combination of merit, annual budget constraints, and data compiled from non-profits with similar mission, size, and complexity.

Form 990, Page 6, Part VI, Line 19

Furnished upon receipt of a valid written request.

Filing and Contact Details

Filer

Filer Name
Marion Downs Center
EIN
84-0404238
Phone
3033221871
Address
4280 HALE PARKWAY, DENVER, CO 80220

Signing Officer

Name
Sandra Gabbard Phd
Title
President & CEO
Phone
3033221871
Signed
2024-07-30

Organization Details

Principal Officer
Sandra Gabbard Phd
Formed
1918
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
9
Employees
23
Volunteers
12

Preparer

Firm
Mountain West Advisors LLC
Address
PO BOX 630044, HIGHLANDS RANCH, CO 80163
Preparer
Erik D Ladewig CPA
Phone
7205155485
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide culturally sensitive services, resources, education, and research to support the needs of individuals who are deaf or hard of hearing or who have communication challenges, their families, and professionals; all activities value individual/family choice in communication and use of technology. The organization strives to optimize the quality of life for all that it serves.

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

Ello. Early language and literacy outreach programs. A community-wide literacy program that equips preschoolers and their families with fundamental tools used in the development of communication and literacy skills; connect and grow teen program. This program supports teens with hearing loss through teen day, an all-day event focused on preparing high school students who are deaf and hard of hearing for life after high school and campus connections, a conference for college-bound teenagers who are deaf and hard of hearing; wyoming ehdi program. Early hearing detection and intervention program. The organization is supporting the efforts of the wyoming ehdi program to improve communicational and educational outcomes of children from birth to age five with hearing loss.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ELLO. EARLY LANGUAGE AND LITERACY OUTREACH PROGRAMS. A COMMUNITY-WIDE LITERACY PROGRAM THAT EQUIPS PRESCHOOLERS AND THEIR FAMILIES WITH FUNDAMENTAL TOOLS USED IN THE DEVELOPMENT OF COMMUNICATION AND LITERACY SKILLS; CONNECT AND GROW TEEN PROGRAM. THIS PROGRAM SUPPORTS TEENS WITH HEARING LOSS THROUGH TEEN DAY, AN ALL-DAY EVENT FOCUSED ON PREPARING HIGH SCHOOL STUDENTS WHO ARE DEAF AND HARD OF HEARING FOR LIFE AFTER HIGH SCHOOL AND CAMPUS CONNECTIONS, A CONFERENCE FOR COLLEGE-BOUND TEENAGERS WHO ARE DEAF AND HARD OF HEARING; WYOMING EHDI PROGRAM. EARLY HEARING DETECTION AND INTERVENTION PROGRAM. THE ORGANIZATION IS SUPPORTING THE EFFORTS OF THE WYOMING EHDI PROGRAM TO IMPROVE COMMUNICATIONAL AND EDUCATIONAL OUTCOMES OF CHILDREN FROM BIRTH TO AGE FIVE WITH HEARING LOSS.
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IRS990ScheduleD/EquipmentGrp/BookValueAmt093482
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0321255
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.59$0.28$3.31$1.78$1.41$0.37
2024Detailed filing. Detailed filing data is available for this year.$3.18$0.29$2.89$1.64$1.14$0.49
2023Detailed filing. Detailed filing data is available for this year.$2.66$0.27$2.39$1.31$1.13$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.66$0.30$2.36$1.52$1.01$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.53$1.87$1.03$0.86$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.04$0.32$1.72$1.12$0.87$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.86$0.39$1.47$0.93$0.87$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.39$1.41$1.59$0.93$0.66
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.39$0.76$1.55$1.05$0.50
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.40$0.29$1.32$1.12$0.20
2015Summary only. Only limited summary data is available for this year.$0.56$0.45$0.11$1.12$1.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.49$0.08$0.91$1.04$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.42$0.20$1.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.50$0.24$1.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.53$0.17$1.25