Civic Intelligence

Sewall Child Development Center Inc.

990 • Fiscal year 2019 • EIN 84-0413241

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 15, 2019

940 Fillmore StreetDenver, CO 80206

(303) 399-1800

Siviq Scores

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

Liabilities / Assets

76th percentile

0.50x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.62x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

55th percentile

4.3%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$106,438

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

58th percentile

5.7%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

96th percentile

154%

Faster revenue growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$7,434,884

Up $402,409 (+5.7%) from 2018

Net Assets

Up

$3,740,121

Up $270,402 (+7.8%) from 2018

Liabilities

Up

$3,694,763

Up $132,007 (+3.7%) from 2018

Revenue

Up

$5,928,175

Up $3,595,752 (+154%) from 2018

Expenses

Up

$5,673,571

Up $3,038,660 (+115%) from 2018

Net Income

Up

$254,604

Up $557,092 (+184%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,667,694Liabilities 2010: $420,931Net Assets 2010: $4,246,7632010Assets 2011: $4,111,231Liabilities 2011: $408,028Net Assets 2011: $3,703,2032011Assets 2012: $3,942,019Liabilities 2012: $386,366Net Assets 2012: $3,555,6532012Assets 2013: $3,743,957Liabilities 2013: $399,853Net Assets 2013: $3,344,1042013Assets 2014: $7,056,369Liabilities 2014: $3,848,706Net Assets 2014: $3,207,6632014Assets 2015: $7,847,730Liabilities 2015: $4,905,037Net Assets 2015: $2,942,6932015Assets 2016: $7,091,308Liabilities 2016: $3,711,487Net Assets 2016: $3,379,8212016Assets 2017: $7,257,692Liabilities 2017: $3,452,148Net Assets 2017: $3,805,5442017Assets 2018: $7,032,475Liabilities 2018: $3,562,756Net Assets 2018: $3,469,7192018Assets 2019: $7,434,884Liabilities 2019: $3,694,763Net Assets 2019: $3,740,1212019Assets 2020: $7,531,555Liabilities 2020: $4,642,336Net Assets 2020: $2,889,2192020Assets 2021: $8,088,687Liabilities 2021: $4,864,540Net Assets 2021: $3,224,1472021Assets 2022: $7,282,510Liabilities 2022: $3,543,746Net Assets 2022: $3,738,7642022Assets 2023: $6,955,300Liabilities 2023: $3,965,987Net Assets 2023: $2,989,3132023Assets 2024: $6,570,883Liabilities 2024: $3,762,122Net Assets 2024: $2,808,7612024

Highlighted filing

2019

Assets$7,434,884
Liabilities$3,694,763
Net Assets$3,740,121

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2010: $3,149,273Expenses 2010: $3,133,713Net Income 2010: $15,5602010Revenue 2011: $2,892,848Expenses 2011: $3,019,547Net Income 2011: -$126,6992011Expenses 2012: $3,124,6832012Revenue 2013: $3,319,533Expenses 2013: $3,504,015Net Income 2013: -$184,4822013Revenue 2014: $4,519,918Expenses 2014: $4,048,820Net Income 2014: $471,0982014Revenue 2015: $4,204,151Expenses 2015: $4,465,805Net Income 2015: -$261,6542015Revenue 2016: $5,371,057Expenses 2016: $4,944,563Net Income 2016: $426,4942016Revenue 2017: $5,316,126Expenses 2017: $4,890,403Net Income 2017: $425,7232017Revenue 2018: $2,332,423Expenses 2018: $2,634,911Net Income 2018: -$302,4882018Revenue 2019: $5,928,175Expenses 2019: $5,673,571Net Income 2019: $254,6042019Revenue 2020: $5,482,371Expenses 2020: $6,333,273Net Income 2020: -$850,9022020Revenue 2021: $6,630,312Expenses 2021: $6,360,483Net Income 2021: $269,8292021Revenue 2022: $7,111,470Expenses 2022: $6,512,329Net Income 2022: $599,1412022Revenue 2023: $6,925,214Expenses 2023: $7,691,229Net Income 2023: -$766,0152023Revenue 2024: $7,513,814Expenses 2024: $7,760,166Net Income 2024: -$246,3522024

Highlighted filing

2019

Revenue$5,928,175
Expenses$5,673,571
Net Income$254,604
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 15, 2019
Return Version
2018v3.2
Gross Receipts
$5,970,808
Mission and Program Overview

Mission

Sewall child development center provides inclusive, joyful, learning environments using the power of partnerships, diversity and belonging to enrich the social and academic growth of every child and family.

Sewall child development center provides inclusive and joyful learning environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,272,279$6,222,463▼ $49,816
Investments in Publicly Traded Securities$162,840$553,453▲ $390,613
Accounts Receivable$459,246$435,143▼ $24,103
Pledges and Grants Receivable$118,800$207,800▲ $89,000
Prepaid Expenses and Deferred Charges$17,799$16,020▼ $1,779
Cash and Non-Interest-Bearing Accounts$1,511$5▼ $1,506
Total Assets$7,032,475$7,434,884▲ $402,409
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,072,302$3,249,672▲ $177,370
Accounts Payable and Accrued Expenses$474,237$372,318▼ $101,919
Other Liabilities-$71,717-
Deferred Revenue$16,217$1,056▼ $15,161
Total Liabilities$3,562,756$3,694,763▲ $132,007
Net Assets / Fund Balance
Unrestricted Net Assets$3,186,573$3,028,868▼ $157,705
Permanently Rstr Net Assets$162,840$553,453▲ $390,613
Temporarily Rstr Net Assets$120,306$157,800▲ $37,494
Total Net Assets Fund Balance$3,469,719$3,740,121▲ $270,402
Total Liabilities and Net Assets / Fund Balance$7,032,475$7,434,884▲ $402,409

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,961,326$360,799$4,322,125
Land$2,100,406-$2,100,406
Equipment$84,178$69,255$153,433
Leasehold Improvements$76,553$13,934$90,487

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018-$375,000▲ $17,988-$390,558
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heidi HeissenbuttelPresident &FT$101,038$5,400$106,438

Board Members and Trustees

NameTitle
Jonathan LurieBoard Chair
Lynn StambaughChair-progra
Ashley WalkerDirector
Barbara BieberDirector
Charon EarnestDirector
Chuck FishDirector
Kali HandfordDirector
Karen PossehlDirector
Kevin ConroyDirector
Linda KananDirector
Steve HollowayDirector
Tyler GomesDirector
Bill HollandSecretary
Randall SylvanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,269,862
Program Service Revenue
$4,300,063
Investment Income
$7,840
Other Revenue
$350,410
All Other Contributions
$1,269,862
Change in Net Assets
$254,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,928,175
Revenue Not Reported on Form 990
$15,798
Total Revenue per Audited Statements
$5,943,973
Total Revenue per Form 990
$5,928,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,587,111
Other Expenses$1,086,460
Total Fundraising Expense$230,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,607,168$184,182$125,116$3,916,466
Payroll Taxes$286,276$20,129$10,009$316,414
Other Employee Benefits$218,925$17,820$7,728$244,473
Occupancy$164,079$9,111$6,189$179,379
Insurance$147,440$2,480$5,229$155,149
Interest$136,138$8,798$5,977$150,913
Depreciation Depletion$109,634$7,086$4,814$121,534
Fees for Services Other$70,424$10,417$34,650$115,491
Current Officers, Directors, Trustees, and Key Employees$101,087$5,159$3,512$109,758
Office Expenses$12,729$48,933$16,831$78,493
Fees for Services Accounting-$66,421-$66,421
Conferences and Meetings$20,900$2,325$869$24,094
Travel$16,475$1,219$583$18,277
Advertising$100$80$8,491$8,671
Other Expenses$11,578$674$24$674
Total Functional Expenses$5,054,836$387,951$230,784$5,673,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,673,571
Total Expenses per Audited Statements$5,673,571
Total Expenses per Form 990$5,673,571
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$174,962
Fundraising Direct Expenses$42,633
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beacon Dinner$90,230$90,230$26,635$63,595
Champions Lunch$84,732$84,732$15,998$68,734
Total Events$174,962$174,962$42,633$132,329
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$71,717
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 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 draft 990 was reviewed by the chief executive officer (ceo) and distributed by the ceo to the finance committee for review before signing the final document. The contract accountant also reviews the financial statement portion of the draft.

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

All staff, volunteers, and board members must avoid potential and actual conflicts of interest, as well as perceptions of conflicts of interest. Any conflict of interest, potential conflict of interest, or the appearance of a conflict of interest must be reported to the ceo immediately. Members of the board are prohibited from accepting gifts, money or gratuities from the following: - persons receiving benefits or services from sewall - any person or entity performing or seeking to perform services under contract with sewall - persons who are otherwise in a position to benefit from the actions of the board any board member who has a conflict of interest must abstain from voting on any matter to which the conflict of interest applies, and each board member must fully disclose to the ceo and then the ceo must fully disclose to the board chair, all material facts regarding the conflict of interest and the conflicted transaction. All staff, volunteers and board members must periodically sign an acknowledgement of their understanding of the purposes of the policy and their agreement to make full written disclosure of any matter that could potentially be a conflict of interest as soon as they learn of it.

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

The current ceo's compensation was determined and documented by the board of directors after conducting a national search of compensation for similar positions in other nonprofit organizations in 2010. The ceo's compensation is reviewed annually, and was last reviewed in december of 2017.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, financial statements, and form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sewall Child Development Center Inc
EIN
84-0413241
Phone
3033991800
Address
940 FILLMORE STREET, DENVER, CO 80206

Signing Officer

Name
Heidi Heissenbuttel
Title
President & CEO
Phone
3033991800
Signed
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Heissenbuttel
Formed
1950
Legal Domicile
Co
Voting Board Members
14
Independent Board Members
14
Employees
142
Volunteers
150

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, Page 2, Part III, Line 4A

Preschool - children, ages two and one-half to five, with and without special needs, are taught in preschool classes based on an inclusive education model. Sessions are four days weekly for half a day at nine locations. Therapies are integrated into classroom activities in the most natural way possible. The "read, play and learn" curriculum provides the basis for sewall's early intervention in preschool, and is implemented in a trans-disciplinary, play-based approach. The trans-disciplinary approach encompasses cognitive, social-emotional, sensorimotor, communication and language perspectives. Development and learning is encouraged across domains. The curriculum focuses on incorporating activities that motivate each child, and as a result of the teachers' role as facilitator, each child has individualized instruction. The team, including an early childhood teacher, teaching assistant, early childhood special educator, occupational or physical therapist, speech/language pathologist and mental health specialist, plan the curriculum on a weekly basis. Using familiar stories, the team provides a theme-based approach to encourage and support each child's growth development. The storybooks reflect family, community, and cultural diversity. Children engage in a variety of activities suited to their developmental abilities and all relating to the same concept. Repetition of these concepts across numerous and diverse situations encourages the generalization of knowledge and skills.

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

Infant/toddler - children, from birth to age three, having identified special needs, and their parents are provided early intervention services in a variety of settings, including home and childcare. The child's potential is developed within the context of typical daily activities. Early childhood educators consider play a child's work. Beginning at age two, parents may enroll their child in a transitional toddler/preschool program at sewall for children with and without special needs. Diagnostic and evaluation clinic - ("d & e clinic") children from birth to age 12 exhibiting potential delays receive a comprehensive evaluation by sewall's trans-disciplinary diagnostic and evaluation team. Diagnostic information and treatment recommendations are provided to the child's caregiver. Family outreach - sewall's social workers partner with parents to involve them in decisions about their children and their children's programs, and to assist them in needed resources in the community. Partners in leadership, comprised of monthly weekend advocacy sessions, is training for a cohort of twenty families during the school year. Head start delegate program - 60 children are funded under the umbrella of denver great kids head start to receive full-day head start preschool services. Two sites have been designated as head start delegate sites: dahlia center for health and well-being and the zone for inclusive learning (formerly z place). All children receive all educational services (as noted in preschool) as well as meals through the usda food program and support by a family service worker.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

During the year, the organization established two endowment funds through rose community foundation (the foundation). The sewall child development center teachers fund (teachers fund) was established in order to support the salaries and professional development of teachers and paraprofessionals providing inclusive early childhood services. Under the terms of the teachers fund, the organization may receive annual distributions of 25,000. The sewall child development center endowment (endowment) was established for general operating support. Under the terms of the endowment fund, contributions are held in perpetuity. The organization may receive annual distributions of up to 5% of the fund balance provided the fund balance does not fall below the principal of the endowment which was 25,000 at year-end.

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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT &
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IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL
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IRS990/ProgramServiceRevenueGrp/Desc4INFANT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01537882
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4157185
IRS990/ProgSrvcAccomActy2Grp/Desc0HEAD START DISABILITY SERVICES - SEWALL PROVIDES DISABILITY SERVICES TO CHILDREN ENROLLED IN HEAD START CLASSROOMS THROUGHOUT DENVER. SEWALL'S TEAM OF SPECIALISTS CARRIES OUT ACTIVITIES NEEDED TO CONDUCT OBSERVATIONS, SCREEN AND ASSESS CHILDREN AS WELL AS DEVELOP INDIVIDUAL EDUCATIONAL PLANS FOR CHILDREN WITH DISABILITIES IN ALL DENVER HEAD START SITES. AFTER THEIR ASSESSMENT, THE TEAM CREATES AN APPROPRIATE PLAN OF EDUCATIONAL INTERVENTIONS FOR THE CHILD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0994537
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0642745
IRS990/ProgSrvcAccomActy3Grp/Desc0CHILDCARE - SEWALL'S ACCREDITED CHILDCARE PROGRAM OFFERS FULL-DAY, "WRAP- AROUND" CARE FOR TODDLERS BETWEEN THE AGES OF ONE-AND-A-HALF TO THREE, AND PRESCHOOLERS BETWEEN THE AGES OF TWO-AND-A-HALF AND FIVE. THE CHILDCARE PROGRAM IS A MODEL FOR INCLUDING CHILDREN WITH AND WITHOUT SPECIAL NEEDS IN CLASSROOMS AT THREE SITES. LEARNING IS STRENGTHENED AND REINFORCED AS THE CHILD'S INDIVIDUAL PLAN AND CLASS CURRICULUM ARE COMMUNICATED BETWEEN TODDLER/PRESCHOOL AND CHILDCARE STAFF.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0810068
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0INFANT/TODDLER - CHILDREN, FROM BIRTH TO AGE THREE, HAVING IDENTIFIED SPECIAL NEEDS, AND THEIR PARENTS ARE PROVIDED EARLY INTERVENTION SERVICES IN A VARIETY OF SETTINGS, INCLUDING HOME AND CHILDCARE. THE CHILD'S POTENTIAL IS DEVELOPED WITHIN THE CONTEXT OF TYPICAL DAILY ACTIVITIES. EARLY CHILDHOOD EDUCATORS CONSIDER PLAY A CHILD'S WORK. BEGINNING AT AGE TWO, PARENTS MAY ENROLL THEIR CHILD IN A TRANSITIONAL TODDLER/PRESCHOOL PROGRAM AT SEWALL FOR CHILDREN WITH AND WITHOUT SPECIAL NEEDS. DIAGNOSTIC AND EVALUATION CLINIC - ("D & E CLINIC") CHILDREN FROM BIRTH TO AGE 12 EXHIBITING POTENTIAL DELAYS RECEIVE A COMPREHENSIVE EVALUATION BY SEWALL'S TRANS-DISCIPLINARY DIAGNOSTIC AND EVALUATION TEAM. DIAGNOSTIC INFORMATION AND TREATMENT RECOMMENDATIONS ARE PROVIDED TO THE CHILD'S CAREGIVER. FAMILY OUTREACH - SEWALL'S SOCIAL WORKERS PARTNER WITH PARENTS TO INVOLVE THEM IN DECISIONS ABOUT THEIR CHILDREN AND THEIR CHILDREN'S PROGRAMS, AND TO ASSIST THEM IN NEEDED RESOURCES IN THE COMMUNITY. PARTNERS IN LEADERSHIP, COMPRISED OF MONTHLY WEEKEND ADVOCACY SESSIONS, IS TRAINING FOR A COHORT OF TWENTY FAMILIES DURING THE SCHOOL YEAR. HEAD START DELEGATE PROGRAM - 60 CHILDREN ARE FUNDED UNDER THE UMBRELLA OF DENVER GREAT KIDS HEAD START TO RECEIVE FULL-DAY HEAD START PRESCHOOL SERVICES. TWO SITES HAVE BEEN DESIGNATED AS HEAD START DELEGATE SITES: DAHLIA CENTER FOR HEALTH AND WELL-BEING AND THE ZONE FOR INCLUSIVE LEARNING (FORMERLY Z PLACE). ALL CHILDREN RECEIVE ALL EDUCATIONAL SERVICES (AS NOTED IN PRESCHOOL) AS WELL AS MEALS THROUGH THE USDA FOOD PROGRAM AND SUPPORT BY A FAMILY SERVICE WORKER.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.57$3.76$2.81$7.51$7.76$0.25
2023Detailed filing. Detailed filing data is available for this year.$6.96$3.97$2.99$6.93$7.69$0.77
2022Detailed filing. Detailed filing data is available for this year.$7.28$3.54$3.74$7.11$6.51$0.60
2021Detailed filing. Detailed filing data is available for this year.$8.09$4.86$3.22$6.63$6.36$0.27
2020Detailed filing. Detailed filing data is available for this year.$7.53$4.64$2.89$5.48$6.33$0.85
2019Detailed filing. Detailed filing data is available for this year.$7.43$3.69$3.74$5.93$5.67$0.25
2018Summary only. Only limited summary data is available for this year.$7.03$3.56$3.47$2.33$2.63$0.30
2017Detailed filing. Detailed filing data is available for this year.$7.26$3.45$3.81$5.32$4.89$0.43
2016Detailed filing. Detailed filing data is available for this year.$7.09$3.71$3.38$5.37$4.94$0.43
2015Detailed filing. Detailed filing data is available for this year.$7.85$4.91$2.94$4.20$4.47$0.26
2014Detailed filing. Detailed filing data is available for this year.$7.06$3.85$3.21$4.52$4.05$0.47
2013Detailed filing. Detailed filing data is available for this year.$3.74$0.40$3.34$3.32$3.50$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.39$3.56$3.12
2011Summary only. Only limited summary data is available for this year.$4.11$0.41$3.70$2.89$3.02$0.13
2010Summary only. Only limited summary data is available for this year.$4.67$0.42$4.25$3.15$3.13$0.02