Civic Intelligence

Colorado Laborers' Vacation Fund

EIN 84-0775618 • 501(c)9 • Aurora, CO

Profile

Provide vacation benefits.

3033 South Parker Road Tower 1 360Aurora, CO 80014

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

0.91x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.16x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

7.0%

Faster asset growth than 62% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

4.1%

Faster revenue growth than 49% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,601,571

Up $170,888 (+7.0%) from 2023

Liabilities

Up

$2,373,104

Up $222,789 (+10%) from 2023

Net Assets

Down

$228,467

Down $51,901 (-19%) from 2023

Revenue

Up

$2,037,648

Up $80,088 (+4.1%) from 2023

Expenses

Down

$2,129,731

Down $26,636 (-1.2%) from 2023

Net Income

Up

-$92,083

Up $106,724 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,253,416Liabilities 2010: $1,529,324Net Assets 2010: $724,0922010Assets 2011: $2,341,897Liabilities 2011: $1,564,398Net Assets 2011: $777,4992011Assets 2012: $2,235,848Liabilities 2012: $1,454,647Net Assets 2012: $781,2012012Assets 2013: $2,328,659Liabilities 2013: $1,634,739Net Assets 2013: $693,9202013Assets 2014: $2,504,978Liabilities 2014: $1,886,265Net Assets 2014: $618,7132014Assets 2015: $2,477,832Liabilities 2015: $1,939,916Net Assets 2015: $537,9162015Assets 2016: $2,483,401Liabilities 2016: $1,851,254Net Assets 2016: $632,1472016Assets 2017: $2,460,028Liabilities 2017: $1,753,441Net Assets 2017: $706,5872017Assets 2018: $2,586,302Liabilities 2018: $1,862,357Net Assets 2018: $723,9452018Assets 2019: $2,548,708Liabilities 2019: $1,900,922Net Assets 2019: $647,7862019Assets 2020: $2,994,704Liabilities 2020: $2,428,247Net Assets 2020: $566,4572020Assets 2021: $2,703,922Liabilities 2021: $2,224,595Net Assets 2021: $479,3272021Assets 2022: $2,635,025Liabilities 2022: $2,198,108Net Assets 2022: $436,9172022Assets 2023: $2,430,683Liabilities 2023: $2,150,315Net Assets 2023: $280,3682023Assets 2024: $2,601,571Liabilities 2024: $2,373,104Net Assets 2024: $228,4672024

Highlighted filing

2024

Assets$2,601,571
Liabilities$2,373,104
Net Assets$228,467

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $1,301,0122010Expenses 2011: $1,461,6702011Expenses 2012: $1,398,3082012Revenue 2013: $1,566,625Expenses 2013: $1,616,377Net Income 2013: -$49,7522013Revenue 2014: $1,790,931Expenses 2014: $1,832,348Net Income 2014: -$41,4172014Revenue 2015: $1,828,139Expenses 2015: $1,914,214Net Income 2015: -$86,0752015Revenue 2016: $1,782,647Expenses 2016: $1,684,985Net Income 2016: $97,6622016Revenue 2017: $1,765,964Expenses 2017: $1,654,067Net Income 2017: $111,8972017Revenue 2018: $1,871,395Expenses 2018: $1,859,777Net Income 2018: $11,6182018Revenue 2019: $1,956,355Expenses 2019: $2,030,981Net Income 2019: -$74,6262019Revenue 2020: $1,111,224Expenses 2020: $2,463,241Net Income 2020: -$1,352,0172020Revenue 2021: $2,106,030Expenses 2021: $2,171,178Net Income 2021: -$65,1482021Revenue 2022: $2,093,927Expenses 2022: $2,110,048Net Income 2022: -$16,1212022Revenue 2023: $1,957,560Expenses 2023: $2,156,367Net Income 2023: -$198,8072023Revenue 2024: $2,037,648Expenses 2024: $2,129,731Net Income 2024: -$92,0832024

Highlighted filing

2024

Revenue$2,037,648
Expenses$2,129,731
Net Income-$92,083

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$2.37$0.23$2.04$2.13$0.09
2023Summary only. Only limited summary data is available for this year.$2.43$2.15$0.28$1.96$2.16$0.20
2022Summary only. Only limited summary data is available for this year.$2.64$2.20$0.44$2.09$2.11$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$2.22$0.48$2.11$2.17$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$2.43$0.57$1.11$2.46$1.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$1.90$0.65$1.96$2.03$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$1.86$0.72$1.87$1.86$0.01
2017Summary only. Only limited summary data is available for this year.$2.46$1.75$0.71$1.77$1.65$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.48$1.85$0.63$1.78$1.68$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.48$1.94$0.54$1.83$1.91$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.50$1.89$0.62$1.79$1.83$0.04
2013Summary only. Only limited summary data is available for this year.$2.33$1.63$0.69$1.57$1.62$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$1.45$0.78$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$1.56$0.78$1.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$1.53$0.72$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 17, 2025
Return Version
2023v6.0
Gross Receipts
$2,037,648
Mission and Program Overview

Mission

Provide vacation benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,034,150$2,171,143▲ $136,993
Cash and Non-Interest-Bearing Accounts$182,282$287,408▲ $105,126
Accounts Receivable$210,345$137,080▼ $73,265
Savings and Temporary Cash Investments$3,906$5,940▲ $2,034
Total Assets$2,430,683$2,601,571▲ $170,888
Liabilities
Other Liabilities$2,147,307$2,367,364▲ $220,057
Accounts Payable and Accrued Expenses$3,008$5,740▲ $2,732
Total Liabilities$2,150,315$2,373,104▲ $222,789
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$280,368$228,467▼ $51,901
Total Net Assets Fund Balance$280,368$228,467▼ $51,901
Total Liabilities and Net Assets / Fund Balance$2,430,683$2,601,571▲ $170,888
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony TrujilloChairman - Employee Truste
Linda PadillaEmployee Trustee
Raul DuranEmployee Trustee
Peter SpeiserEmployer Trustee
Keith SwerdfegerSecretary - Employer Trust
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,004,547
Investment Income
$29,519
Other Revenue
$3,582
Change in Net Assets
$-92,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,037,649
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$40,182
Total Revenue per Audited Statements
$2,077,831
Total Revenue per Form 990
$2,037,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,076,693
Fees for Services Management---$20,400
Fees for Services Accounting---$17,886
Fees for Services Legal---$5,112
Fees for Service Investment Mgmnt Fees---$4,687
Insurance---$4,475
Office Expenses---$478
Total Functional Expenses$0$0$0$2,129,731

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,129,732
Total Expenses per Audited Statements$2,129,732
Total Expenses per Form 990$2,129,732
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Benefit Liability$2,367,364
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form was provided to the Trustees for review prior to filing.

Form 990, Part VI, Section C, line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Colorado Laborers' Vacation Fund
EIN
84-0775618
Phone
7205753961
Address
3033 SOUTH PARKER ROAD TOWER 1 360, Aurora, CO 80014

Signing Officer

Name
Anthony Trujillo
Title
Trustee
Phone
7205753961
Signed
2025-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Trujillo
Formed
1978
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 Wadsworth Pkwy STE 50, Westminster, CO 80021
Preparer
Kurt Needles CPA
Phone
3034304225
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

There are no changes.

Financial Statement Notes

Part X, Line 2:

The Internal Revenue Service has determined that the Trust established under the Fund to hold the Fund's assets is exempt from federal income tax under Internal Revenue Code Section 501(c)(9). The Trust established to hold the Fund's assets has obtained a favorable determination letter, in which the Internal Revenue Service stated that the trust, as designed, was in compliance with the applicable requirements of the Internal Revenue Code. The trust has been amended since receiving the determination letter. However, the Fund's Administrator and the Fund's tax counsel believe that the trust is currently designed and being operated in compliance with the applicable requirements of the Internal Revenue Code. Management has evaluated the Fund's tax positions and concluded that the Fund has maintained its tax exempt status and had taken no uncertain tax positions that would require financial statement adjustment or disclosure for the years ended September 30, 2024 and 2023. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Fund is no longer subject to income tax examinations by tax authorities for years preceding September 30, 2020.

Raw XML Appendix359 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum07205753961
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03033 SOUTH PARKER ROAD TOWER 1 360
IRS990/BooksInCareOfDetail/USAddress/CityNm0Aurora
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IRS990/Form990PartVIISectionAGrp/PersonNm0Anthony Trujillo
IRS990/Form990PartVIISectionAGrp/PersonNm1Linda Padilla
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Employee Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary - Employer Trust
IRS990/Form990PartVIISectionAGrp/TitleTxt3Employer Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Employee Trustee
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Internal Revenue Service has determined that the Trust established under the Fund to hold the Fund's assets is exempt from federal income tax under Internal Revenue Code Section 501(c)(9). The Trust established to hold the Fund's assets has obtained a favorable determination letter, in which the Internal Revenue Service stated that the trust, as designed, was in compliance with the applicable requirements of the Internal Revenue Code. The trust has been amended since receiving the determination letter. However, the Fund's Administrator and the Fund's tax counsel believe that the trust is currently designed and being operated in compliance with the applicable requirements of the Internal Revenue Code. Management has evaluated the Fund's tax positions and concluded that the Fund has maintained its tax exempt status and had taken no uncertain tax positions that would require financial statement adjustment or disclosure for the years ended September 30, 2024 and 2023. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Fund is no longer subject to income tax examinations by tax authorities for years preceding September 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form was provided to the Trustees for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no changes.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Anthony Trujillo
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Colorado Laborers' Vacation Fund
ReturnHeader/Filer/BusinessNameControlTxt0COLO
ReturnHeader/Filer/EIN0840775618
ReturnHeader/Filer/PhoneNum07205753961
ReturnHeader/Filer/USAddress/AddressLine1Txt03033 SOUTH PARKER ROAD TOWER 1 360
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09737 Wadsworth Pkwy STE 50
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt Needles CPA
ReturnHeader/ReturnTs02025-07-28T14:58:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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