Civic Intelligence

Children'S Outreach Project

990 • Fiscal year 2015 • EIN 84-0824956

Jul 01, 2014 to Jun 30, 2015 • Filed on May 10, 2016

Organization ProfileWWW.CHILDRENSOUTREACHPROJECT.ORG

Refreshing map…

8000 Pecos StreetDenver, CO 80221

(303) 429-0653

Siviq Scores

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

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

56th percentile

$74,884

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

72nd percentile

9.6%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$1,192,896

Up $104,955 (+9.6%) from 2014

Net Assets

Up

$1,078,726

Up $23,041 (+2.2%) from 2014

Liabilities

Up

$114,170

Up $81,914 (+254%) from 2014

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin47th percentile

Revenue

Up

$981,419

Up $104,813 (+12%) from 2014

Expenses

Down

$963,542

Down $52,055 (-5.1%) from 2014

Net Income

Up

$17,877

Up $156,868 (+113%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,439,358Liabilities 2011: $60,271Net Assets 2011: $1,379,0872011Assets 2012: $1,372,056Liabilities 2012: $92,490Net Assets 2012: $1,279,5662012Assets 2013: $1,253,464Liabilities 2013: $94,470Net Assets 2013: $1,158,9942013Assets 2014: $1,087,941Liabilities 2014: $32,256Net Assets 2014: $1,055,6852014Assets 2015: $1,192,896Liabilities 2015: $114,170Net Assets 2015: $1,078,7262015Assets 2016: $1,063,987Liabilities 2016: $65,623Net Assets 2016: $998,3642016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2015

Assets$1,192,896
Liabilities$114,170
Net Assets$1,078,726
Open 2015 Filing

Operations Trend

Revenue Growth67th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,112,771Expenses 2011: $1,137,480Net Income 2011: -$24,7092011Expenses 2012: $1,075,1282012Expenses 2013: $1,180,7542013Revenue 2014: $876,606Expenses 2014: $1,015,597Net Income 2014: -$138,9912014Revenue 2015: $981,419Expenses 2015: $963,542Net Income 2015: $17,8772015Revenue 2016: $966,366Expenses 2016: $1,019,005Net Income 2016: -$52,6392016Revenue 2017: $581,618Expenses 2017: $1,579,982Net Income 2017: -$998,3642017

Highlighted filing

2015

Revenue$981,419
Expenses$963,542
Net Income$17,877
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$981,419
Mission and Program Overview

Mission

The organization provides early childhood education to 2 1/2 - 6 year old students in north metro denver.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$632,996$653,954▲ $20,958
Investments in Publicly Traded Securities$285,094$290,258▲ $5,164
Savings and Temporary Cash Investments$85,611$183,562▲ $97,951
Pledges and Grants Receivable$81,166$53,000▼ $28,166
Accounts Receivable$729$10,327▲ $9,598
Prepaid Expenses and Deferred Charges$2,345$1,795▼ $550
Total Assets$1,087,941$1,192,896▲ $104,955
Liabilities
Other Liabilities$14,740$62,407▲ $47,667
Accounts Payable and Accrued Expenses$17,516$45,213▲ $27,697
Mortgage Notes Payable Secured by Investment Property-$6,550-
Total Liabilities$32,256$114,170▲ $81,914
Net Assets / Fund Balance
Permanently Rstr Net Assets$585,094$590,258▲ $5,164
Unrestricted Net Assets$389,425$449,637▲ $60,212
Temporarily Rstr Net Assets$81,166$38,831▼ $42,335
Total Net Assets Fund Balance$1,055,685$1,078,726▲ $23,041
Total Liabilities and Net Assets / Fund Balance$1,087,941$1,192,896▲ $104,955

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$270,430$565,086$835,516
Land$300,000-$300,000
Equipment$83,524$51,178$134,702

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$285,094-▲ $5,164-$290,258
2013$249,412-▲ $35,682-$285,094
2012$220,614-▲ $28,798-$249,412
2011$219,983-▲ $631-$220,614
2010$187,823-▲ $34,241-$219,983
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
T Scott SmithExecutive DiFT$73,802$1,082$74,884

Board Members and Trustees

NameTitle
Cynthia BatchelderChair
Karen EllisVice Chair
Blair KochDirector
Eva J HenryDirector
Joe HaughtonDirector
Lulani AntillonDirector
Mark SchultzDirector
Mike BillinghurstDirector
Robert P KingDirector
Nicole JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$486,798
Program Service Revenue
$492,918
Investment Income
$122
Other Revenue
$1,581
All Other Contributions
$248,648
Change in Net Assets
$17,877

Audited Revenue Reconciliation

Revenue per Audited Statements
$981,419
Revenue Not Reported on Form 990
$5,164
Total Revenue per Audited Statements
$986,583
Total Revenue per Form 990
$981,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$699,204
Other Expenses$264,338
Total Fundraising Expense$84,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$326,802$34,284$49,954$411,040
Current Officers, Directors, Trustees, and Key Employees$171,551$18,709$24,938$215,198
Payroll Taxes$49,201$9,325-$58,526
Depreciation Depletion$44,587$5,574$2,786$52,947
Occupancy$39,148$4,894$2,447$46,489
Other Expenses$18,816$2,352$1,177$22,345
Fees for Services Other$2,626$14,478$1,793$18,897
Other Employee Benefits$12,139$2,301-$14,440
Office Expenses$8,090$1,011$506$9,607
Insurance$6,292$786$393$7,471
Advertising$5,095$637$727$6,459
Total Functional Expenses$784,470$94,351$84,721$963,542

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$963,542
Total Expenses per Audited Statements$963,542
Total Expenses per Form 990$963,542
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast Event$10,002---
Total Events$10,002---
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$62,407
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
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, Page 6, Part VI, Line 11B

“The 990 is first reviewed by the executive director. Upon his approval, it is forwarded to the finance committee. Upon their approval, the 990 is circulated among all board members for their approval. Upon their approval, the 990 is submitted.”

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

“Annually each board member signs a conflict of interest disclosure document which requires acknowledgement that the policy has been read carefully and requires the member to make immediate and complete disclosure of any conflict of interest.”

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

“Contract was drawn up for compensation by the board chair, reviewed by the entire board of directors.”

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

“Contract was drawn up for compensation by the board chair, reviewed by the entire board of directors.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
CHILDREN'S OUTREACH PROJECT
EIN
84-0824956
Phone
3034290653
Address
8000 PECOS STREET, DENVER, CO 80221

Signing Officer

Name
Nicole Johnson
Title
Treasurer
Phone
3034290653
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Johnson
Formed
1980
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
30
Volunteers
75

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in beneficial interest in net assets held at ccf 5,164 special event expenses 0 special event expenses 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Cop follows accounting for uncertainty in income taxes, which requires cop to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended june 30, 2014, cop's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status.”

Schedule D, Page 4, Part XI, Line 2D

“Change in beneficial interest in net assets held at ccf 5,164 special event expenses 0”

Schedule D, Page 4, Part XII, Line 2D

“SPECIAL EVENT EXPENSES 0”

Raw XML AppendixShowing 400 of 475 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt017516
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt045213
IRS990/AccountsReceivableGrp/BOYAmt0729
IRS990/AccountsReceivableGrp/EOYAmt010327
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES EARLY CHILDHOOD EDUCATION TO 2 1/2 - 6 YEAR OLD STUDENTS IN NORTH METRO DENVER.
IRS990/AdvertisingGrp/FundraisingAmt0727
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0637
IRS990/AdvertisingGrp/ProgramServicesAmt05095
IRS990/AdvertisingGrp/TotalAmt06459
IRS990/AllOtherContributionsAmt0248648
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03034290653
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08000 PECOS ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080221
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt024938
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt018709
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0171551
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0215198
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt025894
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0486798
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0122
IRS990/CYOtherExpensesAmt0264338
IRS990/CYOtherRevenueAmt01581
IRS990/CYProgramServiceRevenueAmt0492918
IRS990/CYRevenuesLessExpensesAmt017877
IRS990/CYSalariesCompEmpBnftPaidAmt0699204
IRS990/CYTotalExpensesAmt0963542
IRS990/CYTotalFundraisingExpenseAmt084721
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0981419
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt02786
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05574
IRS990/DepreciationDepletionGrp/ProgramServicesAmt044587
IRS990/DepreciationDepletionGrp/TotalAmt052947
IRS990/Desc0CHILDREN'S OUTREACH PROJECT IS A PRESCHOOL PROGRAM THAT OFFERS THERAPEUTIC SUPPORTS FOR STUDENTS AGES 2 1/2-6 WITHIN THE NORTHERN DENVER METRO AND ADAMS COUNTY COMMUNITIES. IN 2014-2015, WE SERVED A TOTAL OF 113 STUDENTS OF VARYING DEVELOPMENTAL ABILITIES. OF THOSE STUDENTS, 80% WERE CONSIDERED LOW INCOME, QUALIFYING FOR THE FEDERAL FREE AND REDUCED MEALS PROGRAM AND 15 OF THOSE STUDENTS OBTAINED ASSISTANCE THROUGH THE CHILD CARE ASSISTANCE PROGRAM IN THEIR VARIOUS COUNTIES, TO HELP TO SUBSIDIZE THE COST OF ATTENDANCE. BY EMPLOYING HIGHLY SKILLED, WELL TRAINED TEACHERS AND STAFF, WE WERE ABLE TO MAINTAIN LOW TEACHER TO STUDENT RATIOS AND PROVIDE A NUMBER OF IN-CLASS AND EXTRA CURRICULAR THERAPEUTIC AND SOCIAL EMOTIONAL THERAPIES, ALONG WITH MAINTAINING A STANDARD SCHOOL READINESS CURRICULUM.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt030
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0784470
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/FundraisingAmt01793
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt014478
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02626
IRS990/FeesForServicesOtherGrp/TotalAmt018897
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt101082
IRS990/Form990PartVIISectionAGrp/PersonNm0CYNTHIA BATCHELDER
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm2NICOLE JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JOE HAUGHTON
IRS990/Form990PartVIISectionAGrp/PersonNm4EVA J HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm6LULANI ANTILLON
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT P KING
IRS990/Form990PartVIISectionAGrp/PersonNm8MIKE BILLINGHURST
IRS990/Form990PartVIISectionAGrp/PersonNm9BLAIR KOCH
IRS990/Form990PartVIISectionAGrp/PersonNm10T SCOTT SMITH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1073802
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt025894
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt0212256
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0981419
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0393
IRS990/InsuranceGrp/ManagementAndGeneralAmt0786
IRS990/InsuranceGrp/ProgramServicesAmt06292
IRS990/InsuranceGrp/TotalAmt07471
IRS990/InvestmentIncomeGrp/ExclusionAmt0122
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0122
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0285094
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0290258
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0616264
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0632996
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0653954
IRS990/LandBldgEquipCostOrOtherBssAmt01270218
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION PROVIDES EARLY CHILDHOOD EDUCATION TO 2 1/2 - 6 YEAR OLD STUDENTS IN NORTH METRO DENVER.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06550
IRS990/NetAssetsOrFundBalancesBOYAmt01055685
IRS990/NetAssetsOrFundBalancesEOYAmt01078726
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02447
IRS990/OccupancyGrp/ManagementAndGeneralAmt04894
IRS990/OccupancyGrp/ProgramServicesAmt039148
IRS990/OccupancyGrp/TotalAmt046489
IRS990/OfficeExpensesGrp/FundraisingAmt0506
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01011
IRS990/OfficeExpensesGrp/ProgramServicesAmt08090
IRS990/OfficeExpensesGrp/TotalAmt09607
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt05164
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02301
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012139
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014440
IRS990/OtherExpensesGrp/Desc0FOOD COSTS
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL PROGRAM
IRS990/OtherExpensesGrp/Desc2BAD DEBT & OTHER COSTS
IRS990/OtherExpensesGrp/FundraisingAmt01177
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02352
IRS990/OtherExpensesGrp/ProgramServicesAmt060683
IRS990/OtherExpensesGrp/ProgramServicesAmt139440
IRS990/OtherExpensesGrp/ProgramServicesAmt218816
IRS990/OtherExpensesGrp/TotalAmt060683
IRS990/OtherExpensesGrp/TotalAmt139440
IRS990/OtherExpensesGrp/TotalAmt222345
IRS990/OtherLiabilitiesGrp/BOYAmt014740
IRS990/OtherLiabilitiesGrp/EOYAmt062407
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01581
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01581
IRS990/OtherRevenueTotalAmt01581
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt049954
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034284
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0326802
IRS990/OtherSalariesAndWagesGrp/TotalAmt0411040
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09325
IRS990/PayrollTaxesGrp/ProgramServicesAmt049201
IRS990/PayrollTaxesGrp/TotalAmt058526
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0585094
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0590258
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt081166
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt053000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02345
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01795
IRS990/PrincipalOfficerNm0NICOLE JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0492918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0492918
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0376293
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0235
IRS990/PYOtherExpensesAmt0272861
IRS990/PYOtherRevenueAmt024567
IRS990/PYProgramServiceRevenueAmt0475511
IRS990/PYRevenuesLessExpensesAmt0-138991
IRS990/PYSalariesCompEmpBnftPaidAmt0742736
IRS990/PYTotalExpensesAmt01015597
IRS990/PYTotalRevenueAmt0876606
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017877
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0492918
IRS990/SavingsAndTempCashInvstGrp/BOYAmt085611
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183562
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 6,160
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0486798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0376293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0399746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0376479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0352101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01991417
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0122
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0235
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04870
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037737
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt049031
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02894911
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01581
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04579
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06160
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87980
IRS990ScheduleA/PublicSupportPY170Pct00.85740
IRS990ScheduleA/PublicSupportTotal170Amt01800645
IRS990ScheduleA/SubstantialContributorsTotAmt0190772
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0486798
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0376293
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0399746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0376479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0352101
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01991417
IRS990ScheduleA/TotalSupportAmt02046608
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0270430
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0565086
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0835516
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0285094
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0290258
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt05164
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0249412
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0285094
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt035682
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0220614
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0249412
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028798
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0219983
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0220614
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0631
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02081
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0187823
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0219983
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt034241
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt083524
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051178
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134702
IRS990ScheduleD/ExpensesSubtotalAmt0963542
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0300000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherRevenueAmt05164
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt05164
IRS990ScheduleD/RevenueSubtotalAmt0981419
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COP FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES COP TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JUNE 30, 2014, COP'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFICIAL INTEREST IN NET ASSETS HELD AT CCF 5,164 SPECIAL EVENT EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0653954
IRS990ScheduleD/TotalExpensesPerForm990Amt0963542
IRS990ScheduleD/TotalLiabilityAmt062407
IRS990ScheduleD/TotalRevenuePerForm990Amt0981419
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0986583
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0963542
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt010002
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt010002
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BREAKFAST EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt010002
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt010002
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR. UPON HIS APPROVAL, IT IS FORWARDED TO THE FINANCE COMMITTEE. UPON THEIR APPROVAL, THE 990 IS CIRCULATED AMONG ALL BOARD MEMBERS FOR THEIR APPROVAL. UPON THEIR APPROVAL, THE 990 IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST DISCLOSURE DOCUMENT WHICH REQUIRES ACKNOWLEDGEMENT THAT THE POLICY HAS BEEN READ CAREFULLY AND REQUIRES THE MEMBER TO MAKE IMMEDIATE AND COMPLETE DISCLOSURE OF ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT WAS DRAWN UP FOR COMPENSATION BY THE BOARD CHAIR, REVIEWED BY THE ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT WAS DRAWN UP FOR COMPENSATION BY THE BOARD CHAIR, REVIEWED BY THE ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN BENEFICIAL INTEREST IN NET ASSETS HELD AT CCF 5,164 SPECIAL EVENT EXPENSES 0 SPECIAL EVENT EXPENSES 0
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,192,896
Liabilities
$114,170
Net assets
$1,078,726
Revenue
$981,419
Expenses
$963,542
Net income
$17,877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.58$1.58$1.00
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.07$1.00$0.97$1.02$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.11$1.08$0.98$0.96$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.06$0.88$1.02$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.09$1.16$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.09$1.28$1.08
2011Summary only. Only limited summary data is available for this year.$1.44$0.06$1.38$1.11$1.14$0.02