Civic Intelligence

Denver Cooperative Preschool

990 • Fiscal year 2018 • EIN 84-0535656

Aug 01, 2017 to Jul 31, 2018 • Filed on Jan 07, 2019

480 Marion StreetDenver, CO 80218

(303) 777-6867

Siviq Scores

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

Liabilities / Assets

74th percentile

0.22x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.17x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

50th percentile

3.3%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

75th percentile

$67,202

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

57th percentile

4.1%

Faster asset growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

1.7%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$557,229

Up $21,793 (+4.1%) from 2017

Net Assets

Up

$432,179

Up $24,698 (+6.1%) from 2017

Liabilities

Down

$125,050

Down $2,905 (-2.3%) from 2017

Revenue

Up

$737,973

Up $12,586 (+1.7%) from 2017

Expenses

Up

$713,275

Up $80,557 (+13%) from 2017

Net Income

Down

$24,698

Down $67,971 (-73%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $217,550Liabilities 2010: $39,941Net Assets 2010: $177,6092010Assets 2011: $203,393Liabilities 2011: $0Net Assets 2011: $203,3932011Assets 2012: $203,454Liabilities 2012: $1,843Net Assets 2012: $201,6112012Assets 2013: $222,651Liabilities 2013: $741Net Assets 2013: $221,9102013Assets 2014: $261,888Liabilities 2014: $12Net Assets 2014: $261,8762014Assets 2015: $385,749Liabilities 2015: $119,146Net Assets 2015: $266,6032015Assets 2016: $467,435Liabilities 2016: $152,623Net Assets 2016: $314,8122016Assets 2017: $535,436Liabilities 2017: $127,955Net Assets 2017: $407,4812017Assets 2018: $557,229Liabilities 2018: $125,050Net Assets 2018: $432,1792018Assets 2019: $612,123Liabilities 2019: $127,103Net Assets 2019: $485,0202019Assets 2020: $683,101Liabilities 2020: $212,359Net Assets 2020: $470,7422020Assets 2021: $833,790Liabilities 2021: $261,917Net Assets 2021: $571,8732021Assets 2022: $944,551Liabilities 2022: $171,952Net Assets 2022: $772,5992022Assets 2023: $1,305,285Liabilities 2023: $182,874Net Assets 2023: $1,122,4112023Assets 2024: $1,137,770Liabilities 2024: $187,844Net Assets 2024: $949,9262024Assets 2025: $1,207,981Liabilities 2025: $476,525Net Assets 2025: $731,4562025

Highlighted filing

2018

Assets$557,229
Liabilities$125,050
Net Assets$432,179

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $450,407Expenses 2010: $397,988Net Income 2010: $52,4192010Expenses 2011: $469,5752011Expenses 2012: $479,1002012Expenses 2013: $531,9052013Revenue 2014: $584,149Expenses 2014: $544,183Net Income 2014: $39,9662014Revenue 2015: $548,704Expenses 2015: $543,977Net Income 2015: $4,7272015Revenue 2016: $634,082Expenses 2016: $585,873Net Income 2016: $48,2092016Revenue 2017: $725,387Expenses 2017: $632,718Net Income 2017: $92,6692017Revenue 2018: $737,973Expenses 2018: $713,275Net Income 2018: $24,6982018Revenue 2019: $769,054Expenses 2019: $716,213Net Income 2019: $52,8412019Revenue 2020: $722,873Expenses 2020: $737,151Net Income 2020: -$14,2782020Revenue 2021: $795,307Expenses 2021: $694,176Net Income 2021: $101,1312021Revenue 2022: $1,008,511Expenses 2022: $807,785Net Income 2022: $200,7262022Revenue 2023: $1,272,977Expenses 2023: $922,721Net Income 2023: $350,2562023Revenue 2024: $979,511Expenses 2024: $1,151,996Net Income 2024: -$172,4852024Revenue 2025: $1,082,445Expenses 2025: $1,215,054Net Income 2025: -$132,6092025

Highlighted filing

2018

Revenue$737,973
Expenses$713,275
Net Income$24,698
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Jan 7, 2019
Return Version
2017v2.2
Gross Receipts
$756,733
Mission and Program Overview

Mission

Preschool programs for children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$407,481$432,179▲ $24,698
Land, Buildings, and Equipment, Net$254,078$235,564▼ $18,514
Cash and Non-Interest-Bearing Accounts$248,197$168,461▼ $79,736
Savings and Temporary Cash Investments$33,161$153,204▲ $120,043
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$535,436$557,229▲ $21,793
Other Assets Total-$0-
Liabilities
Deferred Revenue$125,058$121,783▼ $3,275
Accounts Payable and Accrued Expenses$2,897$3,267▲ $370
Total Liabilities$127,955$125,050▼ $2,905
Net Assets / Fund Balance
Total Net Assets Fund Balance$407,481$432,179▲ $24,698
Total Liabilities and Net Assets / Fund Balance$535,436$557,229▲ $21,793

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$203,969$81,255$285,224
Leasehold Improvements$31,515$31,820$63,335
Equipment$80$5,652$5,732
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary NelsonExecutive DirectorFT$67,202$67,202

Board Members and Trustees

NameTitle
Austin SibleyPresident
Delcinea LutesVice President
Natalie PayneVice President
Suzanne BeckleyVice President
Meaghan MccabePres Elect
Jennifer BenoitSecretary
Stuart GrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$67,555
Program Service Revenue
$628,024
Investment Income
$43
Other Revenue
$42,351
All Other Contributions
$67,555
Change in Net Assets
$24,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$558,912
Other Expenses$154,363
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$383,329$42,592-$425,921
Current Officers, Directors, Trustees, and Key Employees-$67,202-$67,202
Payroll Taxes$29,319$8,398-$37,717
Occupancy-$35,860-$35,860
All Other Expenses$7,053$20,147-$27,200
Depreciation Depletion$18,514--$18,514
Other Employee Benefits$14,380$4,119-$18,499
Conferences and Meetings$13,300--$13,300
Insurance$8,119$2,325-$10,444
Pension Plan Contributions$7,442$2,131-$9,573
Fees for Services Accounting-$6,445-$6,445
Other Expenses$6,200$5,959-$5,959
Office Expenses-$4,993-$4,993
Fees for Services Other-$3,022-$3,022
Total Functional Expenses$496,584$216,691$0$713,275
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,111
Fundraising Direct Expenses$18,760
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction/social$61,111$61,111$18,760$42,351
Total Events$61,111$61,111$18,760$42,351
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Line 11B: Form 990 Review Process

The executive director and treasurer review the Form 990 prior to its being filed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

An independent review process with comparability data for setting compensation for the Executive Director and all paid officers of the organization has been established.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Year-end financial information is available to the public on the Colorado Secretary of State's website.

Filing and Contact Details

Filer

Filer Name
Denver Cooperative Preschool
EIN
84-0535656
Phone
3037776867
Address
480 MARION STREET, DENVER, CO 80218

Signing Officer

Name
Mary Nelson
Title
Executive Director
Signed
2019-01-07
Discuss with paid preparer
Yes

Organization Details

Formed
1960
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
28
Volunteers
170

Preparer

Firm
Jeanne M Surbrugg PC
Address
501 S Cherry St Ste 660, Denver, CO 80246
Preparer
Jeanne M Surbrugg
Phone
3033994606
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IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042592
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0383329
IRS990/OtherSalariesAndWagesGrp/TotalAmt0425921
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08398
IRS990/PayrollTaxesGrp/ProgramServicesAmt029319
IRS990/PayrollTaxesGrp/TotalAmt037717
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02131
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07442
IRS990/PensionPlanContributionsGrp/TotalAmt09573
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Tuition / Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0628024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0628024
IRS990/ProgSrvcAccomActy2Grp/Desc0Summer Program - 3 weeks summer program for children ages 2-6 years attending 3.5-4.0 hours per day for 3-4 days per week.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016652
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt021060
IRS990/ProgSrvcAccomActy3Grp/Desc0Lunch Program -- Daily (Monday-Friday) one hour for children 3-6 years attending either morning or afternoon classes.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt012069
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt015264
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt039293
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt042
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0143479
IRS990/PYOtherRevenueAmt070488
IRS990/PYProgramServiceRevenueAmt0615564
IRS990/PYRevenuesLessExpensesAmt092669
IRS990/PYSalariesCompEmpBnftPaidAmt0489239
IRS990/PYTotalExpensesAmt0632718
IRS990/PYTotalRevenueAmt0725387
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024698
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0591700
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0407481
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0432179
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033161
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0153204
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt080
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05652
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05732
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt031515
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031820
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0203969
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081255
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0285224
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0235564
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Preschool publishes a handbook, which states that "The Denver Cooperative Preschool does not discriminate in providing services to children and their families or in its employment practices on the basis of race, religion, cultural heritage, political beliefs, or mental status."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018760
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION/SOCIAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt061111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt061111
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt042351
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018760
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018760
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The executive director and treasurer review the Form 990 prior to its being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1An independent review process with comparability data for setting compensation for the Executive Director and all paid officers of the organization has been established.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Year-end financial information is available to the public on the Colorado Secretary of State's website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0535436
IRS990/TotalAssetsEOYAmt0557229
IRS990/TotalAssetsGrp/BOYAmt0535436
IRS990/TotalAssetsGrp/EOYAmt0557229
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067555
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0216691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0496584
IRS990/TotalFunctionalExpensesGrp/TotalAmt0713275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127955
IRS990/TotalLiabilitiesEOYAmt0125050
IRS990/TotalLiabilitiesGrp/BOYAmt0127955
IRS990/TotalLiabilitiesGrp/EOYAmt0125050
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0407481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0432179
IRS990/TotalProgramServiceExpensesAmt0496584
IRS990/TotalProgramServiceRevenueAmt0628024

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.21$0.48$0.73$1.08$1.22$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.19$0.95$0.98$1.15$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.18$1.12$1.27$0.92$0.35
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.17$0.77$1.01$0.81$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.26$0.57$0.80$0.69$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.21$0.47$0.72$0.74$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.13$0.49$0.77$0.72$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.13$0.43$0.74$0.71$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.13$0.41$0.73$0.63$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.15$0.31$0.63$0.59$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.12$0.27$0.55$0.54$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.58$0.54$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.04$0.18$0.45$0.40$0.05