Civic Intelligence

Community Partnership for Child Development

990 • Fiscal year 2015 • EIN 84-1071825

Nov 01, 2014 to Oct 31, 2015 • Filed on May 31, 2016

2330 Robinson StreetColorado Springs, CO 80904

(719) 635-1536

Siviq Scores

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

Liabilities / Assets

47th percentile

0.21x

Higher debt load relative to assets than 47% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

53rd percentile

3.8%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

46th percentile

$162,069

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

5.5%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,436,577

Up $40,886 (+0.8%) from 2014

Net Assets

Up

$4,288,583

Up $546,980 (+15%) from 2014

Liabilities

Down

$1,147,994

Down $506,094 (-31%) from 2014

Revenue

Up

$16,217,159

Up $840,536 (+5.5%) from 2014

Expenses

Up

$15,599,396

Up $450,398 (+3.0%) from 2014

Net Income

Up

$617,763

Up $390,138 (+171%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $4,548,438Liabilities 2010: $2,136,904Net Assets 2010: $2,411,5342010Assets 2011: $5,263,858Liabilities 2011: $1,982,599Net Assets 2011: $3,281,2592011Assets 2012: $5,287,781Liabilities 2012: $2,012,366Net Assets 2012: $3,275,4152012Assets 2013: $4,896,948Liabilities 2013: $1,421,167Net Assets 2013: $3,475,7812013Assets 2014: $5,395,691Liabilities 2014: $1,654,088Net Assets 2014: $3,741,6032014Assets 2015: $5,436,577Liabilities 2015: $1,147,994Net Assets 2015: $4,288,5832015Assets 2016: $5,844,756Liabilities 2016: $1,494,942Net Assets 2016: $4,349,8142016Assets 2017: $5,912,251Liabilities 2017: $1,119,436Net Assets 2017: $4,792,8152017Assets 2018: $6,778,679Liabilities 2018: $1,606,657Net Assets 2018: $5,172,0222018Assets 2019: $7,089,553Liabilities 2019: $960,085Net Assets 2019: $6,129,4682019Assets 2020: $9,328,413Liabilities 2020: $1,256,387Net Assets 2020: $8,072,0262020Assets 2021: $11,206,646Liabilities 2021: $1,504,503Net Assets 2021: $9,702,1432021Assets 2022: $11,980,221Liabilities 2022: $2,631,834Net Assets 2022: $9,348,3872022Assets 2023: $10,692,150Liabilities 2023: $1,439,452Net Assets 2023: $9,252,6982023Assets 2024: $13,908,487Liabilities 2024: $2,014,791Net Assets 2024: $11,893,6962024

Highlighted filing

2015

Assets$5,436,577
Liabilities$1,147,994
Net Assets$4,288,583

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $14,859,6782010Expenses 2011: $14,757,7502011Expenses 2012: $15,149,1152012Expenses 2013: $14,435,6772013Revenue 2014: $15,376,623Expenses 2014: $15,148,998Net Income 2014: $227,6252014Revenue 2015: $16,217,159Expenses 2015: $15,599,396Net Income 2015: $617,7632015Revenue 2016: $15,669,343Expenses 2016: $15,623,248Net Income 2016: $46,0952016Revenue 2017: $16,341,447Expenses 2017: $16,134,684Net Income 2017: $206,7632017Revenue 2018: $17,044,124Expenses 2018: $16,863,727Net Income 2018: $180,3972018Revenue 2019: $18,071,721Expenses 2019: $17,335,860Net Income 2019: $735,8612019Revenue 2020: $20,364,186Expenses 2020: $18,584,943Net Income 2020: $1,779,2432020Revenue 2021: $20,690,198Expenses 2021: $20,096,816Net Income 2021: $593,3822021Revenue 2022: $22,909,576Expenses 2022: $21,878,065Net Income 2022: $1,031,5112022Revenue 2023: $23,188,698Expenses 2023: $23,396,365Net Income 2023: -$207,6672023Revenue 2024: $25,100,542Expenses 2024: $24,053,791Net Income 2024: $1,046,7512024

Highlighted filing

2015

Revenue$16,217,159
Expenses$15,599,396
Net Income$617,763
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
May 31, 2016
Return Version
2014v6.0
Gross Receipts
$17,168,692
Mission and Program Overview

Mission

Community partnership for child development prepares children for success in school and life by providing excellent comprehensive early childhood services in partnership with diverse families and the community. See schedule o for continuation.

Provides high quality, comprehensive early childhood education and family development programs for young children and their families in El Paso County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,786,528$1,772,312▼ $14,216
Savings and Temporary Cash Investments$1,672,710$1,459,597▼ $213,113
Investments in Publicly Traded Securities$861,159$1,032,457▲ $171,298
Land, Buildings, and Equipment, Net$974,244$1,029,487▲ $55,243
Prepaid Expenses and Deferred Charges$83,060$118,934▲ $35,874
Inventories for Sale or Use$17,790$23,590▲ $5,800
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,395,691$5,436,577▲ $40,886
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,334,674$953,621▼ $381,053
Tax Exempt Bond Liabilities$210,000$170,000▼ $40,000
Deferred Revenue$18,271$19,971▲ $1,700
Mortgage Notes Payable Secured by Investment Property$91,143$4,402▼ $86,741
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$1,654,088$1,147,994▼ $506,094
Net Assets / Fund Balance
Unrestricted Net Assets$3,265,925$3,782,960▲ $517,035
Temporarily Rstr Net Assets$475,678$505,623▲ $29,945
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,741,603$4,288,583▲ $546,980
Total Liabilities and Net Assets / Fund Balance$5,395,691$5,436,577▲ $40,886

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$724,741$1,478,325$2,203,066
Equipment$94,012$1,082,561$1,176,573
Other Land Buildings$48,592$918,047$966,639
Land$162,142-$162,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noreen Landis-TysonCEOFT$144,057$18,012$162,069
Linda MeredithCOOFT$107,327$10,390$117,717
Pamela GundyCFOFT$99,250$13,194$112,444

Highest Paid Contractors

ContractorServicesLocationCompensation
Humana Health Plan IncHealth Insurance500 West Main Street, Louisville, KY 40202$884,760
Early Connections Learning CentersPreschool Services104 East Rio Grande Street, Colorado Springs, CO 80903$684,055
Michael's of Denver Cateringfood service1770 Sherman Street, Denver, CO 80904$380,921
Revenue and Support

Revenue Composition

Contributions and Grants
$15,815,706
Program Service Revenue
$358,210
Investment Income
$43,243
Other Revenue
$0
All Other Contributions
$945,471
Change in Net Assets
$617,763

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table8$50,693Fair Market Value (FMV)
Total Noncash Contributions8$50,693-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,217,159
Revenue Not Reported on Form 990
$1,516,476
Total Revenue per Audited Statements
$17,733,635
Total Revenue per Form 990
$16,217,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,951,215
Other Expenses$2,922,627
Grants and Similar Amounts Paid$725,554
Total Fundraising Expense$162,247
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,398,420$415,341$104,942$8,918,703
Payroll Taxes$1,087,796$108,517$9,506$1,205,819
Other Employee Benefits$834,017$83,200$7,289$924,506
Grants to Domestic Individuals$725,554--$725,554
Pension Plan Contributions$467,122$46,600$4,082$517,804
Occupancy$401,801$23,322-$425,123
Current Officers, Directors, Trustees, and Key Employees-$384,383-$384,383
Office Expenses$312,517$6,841$546$319,904
Conferences and Meetings$44,579$203,216$19,422$267,217
All Other Expenses$169,239$35,470$1,281$205,990
Depreciation Depletion$166,415$12,526-$178,941
Travel$160,834$13,194$189$174,217
Information Technology$121,776$14,559$1,594$137,929
Insurance$88,631$5,144-$93,775
Fees for Services Accounting$56,169$3,983$578$60,730
Other Expenses$9,789$23,493$821$34,103
Advertising$20,704$2,797$303$23,804
Fees for Services Legal$6,927$491$71$7,489
Interest$2,545$106-$2,651
Total Functional Expenses$13,995,450$1,441,699$162,247$15,599,396

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,186,655
Expenses per Audited Statements$15,599,396
Total Expenses per Form 990$15,599,396
Expenses Not Reported on Form 990$1,587,259
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
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Community Partnership for Child Development
EIN
84-1071825
In Care Of
% THE ORGANIZATION
Phone
7196351536
Address
2330 Robinson Street, Colorado Springs, CO 80904

Signing Officer

Name
Noreen Landis-tyson
Title
CEO
Phone
7196351536
Signed
2016-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Noreen Landis-Tyson CEO
Formed
1987
Legal Domicile
Co
Voting Board Members
20
Independent Board Members
20
Employees
448
Volunteers
539

Preparer

Firm
Stockman Kast Ryan & Co Llp
Address
102 N CASCADE AVENUE SUITE 400, COLORADO SPRINGS, CO 80903
Preparer
Doreen B Merz
Phone
7196301186
Supplemental Narrative

Additional Explanations

Copy of Form 990 provided to governing body

The form 990 is prepared by a third party and then reviewed by the cfo. The form 990 is provided electronically to all board members prior to filing with the irs.

Monitoring of the Conflict of Interest Policy

The organization's policies & procedures require that all officers, directors and key employees sign a conflict of interest policy annually. Any person knowing of a possible conflict involving the board or key employees is encouraged to disclose this information to the ceo and/or the board of directors. Conflicts which might arise are reviewed by the board. The person accused of a conflict is permitted to defend him/herself before the board. Any action to be taken is determined by the board of directors. The bylaws discuss conflicts of interest in section 5, paragraph 3. The board policies & procedures address this issue in board policy #bd-4.

Process for determining compensation

The annual review for the ceo is performed by the executive committee of the board. The executive committee consults with the director of human resources regarding compensation. A detailed salary comparability study is performed bi-annually and this is used to guide the executive committee when determining ceo compensation. The last wage comparability study was done in february 2016.

Public Disclosure of organizational Documents

The organizatio's annual audit report and form 990 are made available on the organization's website. Interested parties can also find our information on guidestar. The organization?s governing documents and conflict of interest policy are made available to tne public upon request.

Other changes in net assets

SEE SCHEDULE D PART XI

Oversight committee process

There have been no changes to this process from prior years.

Part III Continuation

Cpcds programs are based on the comprehensive head start model and are child and family focused. Children receive individualized services that support each child in developing the skills needed to be successful in school and life, including early childhood education; medical, dental, and behavioral health; nutrition; and transportation. Parents are supported in their role as their childs first and best teacher, and cpcd works closely with parents to assist them in developing and utilizing individual and family strengths in order to successfully meet personal and family goals. Services are appropriate to each child and familys developmental ethnic, cultural, and linguistic heritage and experience. Cpcd is proud of our 25 year history, together with our community partners, of helping children to start school with the skills that they need to succeed in school, and encouraging their parents to be active, life-long participants in their childrens education.

Financial Statement Notes

Tax Position

The organization believes that it does not have any uncertain tax positions that are material to the financial statements. Tax years that remain subject to examination include 2011 through the current period.

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IRS990/Form990PartVIISectionAGrp/PersonNm20Noreen Landis-Tyson
IRS990/Form990PartVIISectionAGrp/PersonNm21Linda Meredith
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IRS990/MissionDesc0COMMUNITY PARTNERSHIP FOR CHILD DEVELOPMENT PREPARES CHILDREN FOR SUCCESS IN SCHOOL AND LIFE BY PROVIDING EXCELLENT COMPREHENSIVE EARLY CHILDHOOD SERVICES IN PARTNERSHIP WITH DIVERSE FAMILIES AND THE COMMUNITY. SEE SCHEDULE O FOR CONTINUATION.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.9$2.01$11.9$25.1$24.1$1.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$1.44$9.25$23.2$23.4$0.21
2022Detailed filing. Detailed filing data is available for this year.$12.0$2.63$9.35$22.9$21.9$1.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$1.50$9.70$20.7$20.1$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.33$1.26$8.07$20.4$18.6$1.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$0.96$6.13$18.1$17.3$0.74
2018Detailed filing. Detailed filing data is available for this year.$6.78$1.61$5.17$17.0$16.9$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.91$1.12$4.79$16.3$16.1$0.21
2016Detailed filing. Detailed filing data is available for this year.$5.84$1.49$4.35$15.7$15.6$0.05
2015Detailed filing. Detailed filing data is available for this year.$5.44$1.15$4.29$16.2$15.6$0.62
2014Detailed filing. Detailed filing data is available for this year.$5.40$1.65$3.74$15.4$15.1$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$1.42$3.48$14.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.29$2.01$3.28$15.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$1.98$3.28$14.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$2.14$2.41$14.9