Civic Intelligence

The Center for People With

EIN 84-0732497 • 501(c)3 • Boulder, CO

View Organization Page

Profile

The mission of the center for people with disabilities is to provide resources, information and advocacy to assist people with disabilities in overcoming barriers to independent living.

1675 Range StreetBoulder, CO 80301

www.cpwd-ilc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.27x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

60th percentile

10%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$4,472,868

Up $198,446 (+4.6%) from 2024

Liabilities

Down

$1,160,449

Down $236,481 (-17%) from 2024

Net Assets

Up

$3,312,419

Up $434,927 (+15%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin60th percentile

Revenue

Up

$4,346,165

Up $743,812 (+21%) from 2024

Expenses

Up

$3,911,238

Up $807,009 (+26%) from 2024

Net Income

Down

$434,927

Down $63,197 (-13%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,031,150Liabilities 2010: $1,306,207Net Assets 2010: $724,9432010Assets 2011: $1,754,585Liabilities 2011: $1,133,198Net Assets 2011: $621,3872011Assets 2012: $1,588,994Liabilities 2012: $958,589Net Assets 2012: $630,4052012Assets 2013: $1,567,732Liabilities 2013: $940,199Net Assets 2013: $627,5332013Assets 2014: $1,495,911Liabilities 2014: $790,294Net Assets 2014: $705,6172014Assets 2015: $1,459,822Liabilities 2015: $792,435Net Assets 2015: $667,3872015Assets 2016: $1,514,342Liabilities 2016: $780,087Net Assets 2016: $734,2552016Assets 2017: $1,625,820Liabilities 2017: $793,885Net Assets 2017: $831,9352017Assets 2018: $1,979,431Liabilities 2018: $854,192Net Assets 2018: $1,125,2392018Assets 2019: $2,180,722Liabilities 2019: $894,037Net Assets 2019: $1,286,6852019Assets 2020: $2,939,597Liabilities 2020: $1,427,514Net Assets 2020: $1,512,0832020Assets 2021: $3,011,147Liabilities 2021: $1,110,420Net Assets 2021: $1,900,7272021Assets 2022: $3,289,080Liabilities 2022: $1,318,421Net Assets 2022: $1,970,6592022Assets 2023: $3,867,658Liabilities 2023: $1,488,289Net Assets 2023: $2,379,3692023Assets 2024: $4,274,422Liabilities 2024: $1,396,930Net Assets 2024: $2,877,4922024Assets 2025: $4,472,868Liabilities 2025: $1,160,449Net Assets 2025: $3,312,4192025

Highlighted filing

2025

Assets$4,472,868
Liabilities$1,160,449
Net Assets$3,312,419
Open 2025 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,324,7672010Expenses 2011: $2,660,9712011Revenue 2012: $2,718,681Expenses 2012: $2,709,663Net Income 2012: $9,0182012Expenses 2013: $2,626,7562013Revenue 2014: $2,228,510Expenses 2014: $2,180,971Net Income 2014: $47,5392014Revenue 2015: $2,181,975Expenses 2015: $2,220,205Net Income 2015: -$38,2302015Revenue 2016: $2,415,767Expenses 2016: $2,348,899Net Income 2016: $66,8682016Revenue 2017: $2,661,959Expenses 2017: $2,564,279Net Income 2017: $97,6802017Revenue 2018: $2,745,887Expenses 2018: $2,452,583Net Income 2018: $293,3042018Revenue 2019: $2,977,013Expenses 2019: $2,815,567Net Income 2019: $161,4462019Revenue 2020: $3,134,776Expenses 2020: $2,909,378Net Income 2020: $225,3982020Revenue 2021: $3,654,512Expenses 2021: $3,265,868Net Income 2021: $388,6442021Revenue 2022: $2,678,171Expenses 2022: $2,608,239Net Income 2022: $69,9322022Revenue 2023: $3,286,929Expenses 2023: $2,878,219Net Income 2023: $408,7102023Revenue 2024: $3,602,353Expenses 2024: $3,104,229Net Income 2024: $498,1242024Revenue 2025: $4,346,165Expenses 2025: $3,911,238Net Income 2025: $434,9272025

Highlighted filing

2025

Revenue$4,346,165
Expenses$3,911,238
Net Income$434,927
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,472,868
Liabilities
$1,160,449
Net assets
$3,312,419
Revenue
$4,346,165
Expenses
$3,911,238
Net income
$434,927
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.47$1.16$3.31$4.35$3.91$0.43
2024Detailed filing. Detailed filing data is available for this year.$4.27$1.40$2.88$3.60$3.10$0.50
2023Detailed filing. Detailed filing data is available for this year.$3.87$1.49$2.38$3.29$2.88$0.41
2022Detailed filing. Detailed filing data is available for this year.$3.29$1.32$1.97$2.68$2.61$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.01$1.11$1.90$3.65$3.27$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.94$1.43$1.51$3.13$2.91$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.89$1.29$2.98$2.82$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.98$0.85$1.13$2.75$2.45$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.63$0.79$0.83$2.66$2.56$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.78$0.73$2.42$2.35$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.79$0.67$2.18$2.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.79$0.71$2.23$2.18$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.94$0.63$2.63
2012Summary only. Only limited summary data is available for this year.$1.59$0.96$0.63$2.72$2.71$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$1.13$0.62$2.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$1.31$0.72$2.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.0
Gross Receipts
$4,346,165
Mission and Program Overview

Mission

The mission of the center for people with disabilities is to provide resources, information and advocacy to assist people with disabilities in overcoming barriers to independent living.

Cpwd provides resources, information and advocacy to overcome barriers to independent living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,043,872$1,961,757▼ $82,115
Cash and Non-Interest-Bearing Accounts$1,425,536$975,445▼ $450,091
Savings and Temporary Cash Investments$460,527$711,932▲ $251,405
Accounts Receivable$111,846$532,197▲ $420,351
Pledges and Grants Receivable$121,324$216,970▲ $95,646
Prepaid Expenses and Deferred Charges$1,539--
Total Assets$4,274,422$4,472,868▲ $198,446
Other Assets Total$109,778$74,567▼ $35,211
Liabilities
Mortgage Notes Payable Secured by Investment Property$634,554$614,943▼ $19,611
Accounts Payable and Accrued Expenses$658,734$471,281▼ $187,453
Other Liabilities$103,642$74,225▼ $29,417
Total Liabilities$1,396,930$1,160,449▼ $236,481
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,110,886$2,677,400▲ $566,514
Net Assets With Donor Restrictions$766,606$635,019▼ $131,587
Total Net Assets Fund Balance$2,877,492$3,312,419▲ $434,927
Total Liabilities and Net Assets / Fund Balance$4,274,422$4,472,868▲ $198,446

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,605,155$829,020$2,434,175
Land$350,000-$350,000
Equipment-$72,364$72,364
Leasehold Improvements$6,602$3,966$10,568
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria StepanyanExecutive DiFT$119,498$14,776$134,274

Board Members and Trustees

NameTitle
Julie AirdPresident
Dale GaarBoard Member
Deborah ConleyBoard Member
Geoffrey DoctoroffBoard Member
Michael StoneBoard Member
Sylvan PearlsteinBoard Member
Ruth ArnoldSecretary
Jason KonzakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,978,756
Program Service Revenue
$2,352,494
Investment Income
$1,447
Other Revenue
$13,468
All Other Contributions
$184,701
Change in Net Assets
$434,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,346,165
Total Revenue per Audited Statements
$4,346,165
Total Revenue per Form 990
$4,346,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,648,645
Other Expenses$1,262,593
Total Fundraising Expense$106,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,825,825$88,216$68,109$1,982,150
Fees for Services Other$800,721$16,949$2,641$820,311
Other Employee Benefits$224,833$64,761$11,828$301,422
Payroll Taxes$154,223$19,222$5,861$179,306
Current Officers, Directors, Trustees, and Key Employees-$141,530-$141,530
Occupancy$86,269$22,703$4,737$113,709
Depreciation Depletion$63,139$15,669$3,307$82,115
Insurance$42,295$11,797$2,490$56,582
Pension Plan Contributions$32,008$9,585$2,644$44,237
Interest$33,446$8,825$1,862$44,133
Travel$23,963$4,701$289$28,953
Information Technology$22,466$4,281$1,190$27,937
Office Expenses$17,729$5,897$752$24,378
Other Expenses$1,149$9,094$18$10,261
All Other Expenses-$2,344-$2,344
Advertising--$400$400
Total Functional Expenses$3,370,365$434,078$106,795$3,911,238

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,911,238
Total Expenses per Audited Statements$3,911,238
Total Expenses per Form 990$3,911,238
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
Operating Lease Liability$74,225
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 990 is reviewed by the board of directors before it is filed with the irs.”

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

“A conflict of interest is defined as an actual or perceived interest by an employee or board member in an action that results in, or has the appearance of resulting in, personal, organizational, or professional gain. The board members and employees of the organization should neither solicit nor accept gratuities, favors, or anything of monetary value from contractors/vendors. This is not intended to preclude bona-fide organization fundraising activities. No board member or employee of the organization shall participate in the selection, award, or administration of a purchase or contract with a vendor where, to their knowledge, any of the following has a financial interest in that purchase or contract: the board member or employee, any member of their immediate family, their partner, an organization in which any of the above is an officer, director or employee. A person or organization with whom any of the above individuals is negotiating or has an arrangement concerning prospective employment any possible conflict of interest shall be disclosed by the person or persons concerned. When a conflict of interest is relevant to a matter requiring action by the board, the interested person(s) shall call it to the attention of the board and said person(s) shall not vote on the matter. In addition, the person(s) shall not participate in the final decision or related deliberation regarding the matter under consideration. When there is a doubt as to whether a conflict exists, the matter shall be resolved by vote of the board of directors, excluding the person(s) concerning whose situation the doubt has arisen. The official minutes of the board shall reflect that the conflict of interest was disclosed and the interested person(s) did not participate in the final discussion or vote and did not vote on the matter.”

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

“The process for determining compensation of the organization's executive director, officers and key employees includes a review and approval by independent persons, comparability data and contemporaneous substantiation of the deliberation and decision. The last compensation review for the executive director occurred on september 14, 2024.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Center for People With
EIN
84-0732497
Phone
3034428662
Address
1675 RANGE STREET, BOULDER, CO 80301

Signing Officer

Name
Maria Stepanyan
Title
Executive Director
Phone
3034428662
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Stepanyan
Formed
1977
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
42
Volunteers
10

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, Part IX, Line 11G

“Professional services 800,721 16,949 2,641”

Raw XML AppendixShowing 400 of 457 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.

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IRS990/MissionDesc0THE MISSION OF THE CENTER FOR PEOPLE WITH DISABILITIES IS TO PROVIDE RESOURCES, INFORMATION AND ADVOCACY TO ASSIST PEOPLE WITH DISABILITIES IN OVERCOMING BARRIERS TO INDEPENDENT LIVING.
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IRS990/OtherExpensesGrp/Desc1AGENCY DUES AND MEETINGS
IRS990/OtherExpensesGrp/Desc2VEHICLE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt134
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05861
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IRS990/PayrollTaxesGrp/TotalAmt0179306
IRS990/PensionPlanContributionsGrp/FundraisingAmt02644
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09585
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IRS990/PrincipalOfficerNm0MARIA STEPANYAN
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IRS990/PYSalariesCompEmpBnftPaidAmt02244632
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IRS990/PYTotalRevenueAmt03602353
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt049,131
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02130902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02087119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01774575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02183337
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0653
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02811
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05914420
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012032
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072364
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IRS990ScheduleD/LandGrp/BookValueAmt0350000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06602
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03966
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010568
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt01961757
IRS990ScheduleD/TotalExpensesPerForm990Amt03911238
IRS990ScheduleD/TotalLiabilityAmt074225
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST IS DEFINED AS AN ACTUAL OR PERCEIVED INTEREST BY AN EMPLOYEE OR BOARD MEMBER IN AN ACTION THAT RESULTS IN, OR HAS THE APPEARANCE OF RESULTING IN, PERSONAL, ORGANIZATIONAL, OR PROFESSIONAL GAIN. THE BOARD MEMBERS AND EMPLOYEES OF THE ORGANIZATION SHOULD NEITHER SOLICIT NOR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUE FROM CONTRACTORS/VENDORS. THIS IS NOT INTENDED TO PRECLUDE BONA-FIDE ORGANIZATION FUNDRAISING ACTIVITIES. NO BOARD MEMBER OR EMPLOYEE OF THE ORGANIZATION SHALL PARTICIPATE IN THE SELECTION, AWARD, OR ADMINISTRATION OF A PURCHASE OR CONTRACT WITH A VENDOR WHERE, TO THEIR KNOWLEDGE, ANY OF THE FOLLOWING HAS A FINANCIAL INTEREST IN THAT PURCHASE OR CONTRACT: THE BOARD MEMBER OR EMPLOYEE, ANY MEMBER OF THEIR IMMEDIATE FAMILY, THEIR PARTNER, AN ORGANIZATION IN WHICH ANY OF THE ABOVE IS AN OFFICER, DIRECTOR OR EMPLOYEE. A PERSON OR ORGANIZATION WITH WHOM ANY OF THE ABOVE INDIVIDUALS IS NEGOTIATING OR HAS AN ARRANGEMENT CONCERNING PROSPECTIVE EMPLOYMENT ANY POSSIBLE CONFLICT OF INTEREST SHALL BE DISCLOSED BY THE PERSON OR PERSONS CONCERNED. WHEN A CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD, THE INTERESTED PERSON(S) SHALL CALL IT TO THE ATTENTION OF THE BOARD AND SAID PERSON(S) SHALL NOT VOTE ON THE MATTER. IN ADDITION, THE PERSON(S) SHALL NOT PARTICIPATE IN THE FINAL DECISION OR RELATED DELIBERATION REGARDING THE MATTER UNDER CONSIDERATION. WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT EXISTS, THE MATTER SHALL BE RESOLVED BY VOTE OF THE BOARD OF DIRECTORS, EXCLUDING THE PERSON(S) CONCERNING WHOSE SITUATION THE DOUBT HAS ARISEN. THE OFFICIAL MINUTES OF THE BOARD SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THE INTERESTED PERSON(S) DID NOT PARTICIPATE IN THE FINAL DISCUSSION OR VOTE AND DID NOT VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, OFFICERS AND KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE LAST COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR OCCURRED ON SEPTEMBER 14, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL SERVICES 800,721 16,949 2,641
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TotalFunctionalExpensesGrp/TotalAmt03911238
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01160449
IRS990/TotalLiabilitiesGrp/BOYAmt01396930
IRS990/TotalLiabilitiesGrp/EOYAmt01160449
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02877492

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