Civic Intelligence

Community Partnership for Child Development

990 • Fiscal year 2017 • EIN 84-1071825

Nov 01, 2016 to Oct 31, 2017 • Filed on Jun 15, 2018

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

48th percentile

0.19x

Higher debt load relative to assets than 48% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

21st percentile

0.07x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

44th percentile

$156,146

Higher top officer pay than 44% of similar nonprofits.

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

37th percentile

1.2%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

4.3%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,912,251

Up $67,495 (+1.2%) from 2016

Net Assets

Up

$4,792,815

Up $443,001 (+10%) from 2016

Liabilities

Down

$1,119,436

Down $375,506 (-25%) from 2016

Revenue

Up

$16,341,447

Up $672,104 (+4.3%) from 2016

Expenses

Up

$16,134,684

Up $511,436 (+3.3%) from 2016

Net Income

Up

$206,763

Up $160,668 (+349%) from 2016

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

2017

Assets$5,912,251
Liabilities$1,119,436
Net Assets$4,792,815

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

2017

Revenue$16,341,447
Expenses$16,134,684
Net Income$206,763
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Jun 15, 2018
Return Version
2016v3.1
Gross Receipts
$16,506,149
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
Investments in Publicly Traded Securities$1,275,425$3,038,193▲ $1,762,768
Savings and Temporary Cash Investments$2,797,116$1,390,186▼ $1,406,930
Land, Buildings, and Equipment, Net$871,609$951,542▲ $79,933
Pledges and Grants Receivable$732,668$362,524▼ $370,144
Prepaid Expenses and Deferred Charges$145,955$149,743▲ $3,788
Inventories for Sale or Use$21,782$19,863▼ $1,919
Cash and Non-Interest-Bearing Accounts$201$200▼ $1
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$5,844,756$5,912,251▲ $67,495
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,364,942$1,096,986▼ $267,956
Tax Exempt Bond Liabilities$130,000$0▼ $130,000
Deferred Revenue$0$22,450▲ $22,450
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$1,494,942$1,119,436▼ $375,506
Net Assets / Fund Balance
Unrestricted Net Assets$3,946,018$4,411,926▲ $465,908
Temporarily Rstr Net Assets$403,796$380,889▼ $22,907
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$4,349,814$4,792,815▲ $443,001
Total Liabilities and Net Assets / Fund Balance$5,844,756$5,912,251▲ $67,495

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$530,627$1,672,439$2,203,066
Equipment$61,603$1,037,209$1,098,812
Other Land Buildings$197,170$791,988$989,158
Land$162,142-$162,142
Leasehold Improvements--$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noreen Landis-TysonCEOFT$142,230$13,916$156,146
Linda MeredithCOOFT$106,239$6,706$112,945
Pamela F GundyCFOFT$98,503$10,430$108,933

Board Members and Trustees

NameTitle
Victor TorresBoard Chair
Lindy ConterBoard Chair Elect
Tyrone JohnsonBoard Immediate Past Chair
Andrea DAddarioBoard Member
Andy InmanBoard Member
Bobbie MooreBoard Member
Damian GuerinBoard Member
David CampbellBoard Member
David GoffrediBoard Member
Dora GonzalesBoard Member
Lissanna FollariBoard Member
Michael SullivanBoard Member
Ralph CruzBoard Member
Roland LaningBoard Member
Terri Cox PaulyBoard Member
Warren WellsBoard Member
Ginger JeffreyBoard Secretary
Greg ParsonsBoard Treasurer
Charlena VollmeringParent Director
Ruth BergerParent Director

Highest Paid Contractors

ContractorServicesLocationCompensation
KaiserHealth Insurance Pla90 South Cascade, Denver, CO 80271$947,642
Early Connections Learning CentersPreschool Services104 East Rio Grande Street, Colorado Springs, CO 80903$798,018
Michael's of Denver Cateringfood service6245 West 52nd Avenue Suite 2B, Denver, CO 80002$713,677
McCandless Truck Center LLCSchool Bus Purchases16704 West 32nd Avenue, Aurora, CO 80011$195,727
Lincoln NationalDental/Life/Vision PPO Box 0821, Carol Stream, IL 60132$166,484
Revenue and Support

Revenue Composition

Contributions and Grants
$16,273,977
Program Service Revenue
$42,266
Investment Income
$25,204
Other Revenue
$0
All Other Contributions
$708,328
Change in Net Assets
$206,763

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$43,893Fair Market Value (FMV)
Total Noncash Contributions$43,893-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,328,043
Revenue Not Reported on Financial Statements
$13,404
Revenue Not Reported on Form 990
$1,829,952
Total Revenue per Audited Statements
$18,157,995
Total Revenue per Form 990
$16,341,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,405,863
Other Expenses$2,938,279
Grants and Similar Amounts Paid$790,542
Total Fundraising Expense$178,950
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,045,257$446,291$117,544$9,609,092
Payroll Taxes$1,063,316$89,194$9,268$1,161,778
Other Employee Benefits$992,699$83,271$8,652$1,084,622
Grants to Domestic Individuals$790,542--$790,542
Current Officers, Directors, Trustees, and Key Employees-$383,379-$383,379
Office Expenses$340,183$6,028$214$346,425
Occupancy$305,254$3,168-$308,422
All Other Expenses$275,881$19,949$1,643$297,473
Conferences and Meetings$55,585$186,316$28,788$270,689
Pension Plan Contributions$152,839$12,821$1,332$166,992
Travel$142,998$11,680$42$154,720
Information Technology$120,658$14,267$2,563$137,488
Depreciation Depletion$117,335$8,832-$126,167
Fees for Services Accounting$85,102$6,153$507$91,762
Insurance$90,705$941-$91,646
Other Expenses$12,724$19,675$1,297$33,696
Advertising$22,452$3,209$665$26,326
Fees for Service Investment Mgmnt Fees-$13,404-$13,404
Interest$538$22-$560
Total Functional Expenses$14,580,780$1,374,954$178,950$16,134,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,714,994
Total Expenses per Form 990$16,134,684
Expenses per Audited Statements$16,121,280
Expenses Not Reported on Form 990$1,593,714
Expenses Not Reported on Financial Statements$13,404
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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

Governance Explanations

Form 990 Part VI Section B Line 11

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.

Form 990 Part VI Section B Line 12C

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.

Form 990 Part VI Section B Line 15

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 July 2017.

Form 990 Part VI Section C Line 19

The organizations annual audit report and form 990 are made available on the organizations website. The organizations governing documents and conflict of interest policy are made available to the public upon request.

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
2018-06-15
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
416
Volunteers
1,012

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

Part III Continuation

Cpcds programs are based on the comprehensive head start model and are child and family-focused. Cpcd adopts a two-generation approach that focuses on creating opportunities for, and addressing the needs of, both vulnerable young children and their parents together. To qualify for cpcds programs, child must live at or below the federal poverty level, have a disability, or be considered at-risk for school failure. Children receive individualized services that support each child in developing the skills needed to be successful in school and life, including early childood education; health and behavioral health; nutrition; and transportation. Parents are supported in their role as their childs first teacher, and cpcd works closely with parents to assist them in developing and utilizing individual and family strengths so that they may meet personal and family goals. Services are individualized for each child and family and are appropriate for each familys developmental, ethnic, cultural and linguistic heritage and experience. Cpcd, together with our community partners, is proud of our 31 year history of helping children to enter kindergarten with the skills that they need to succeed in school, and supporting parents to be active, life-long participants in their childrens education success while improving their own economic stability, education, and wellness.

Form 990 Part XI Line 5

SEE SCHEDULE D PART XI

Form 990 Part XII Line 2C

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

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 2014 through the current period.

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IRS990/Desc0Head Start Program for 962 children & families in El Paso County, Colorado. This federal program provides early childhood education, family services, special needs services, health & nutrition, behavioral health consultations, etc. Head Start services are for children aged 3-5. CPCD has been a Head Start grantee since 1987.
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IRS990/Form990PartVIISectionAGrp/PersonNm4Tyrone Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm5Bobbie Moore
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IRS990/Form990PartVIISectionAGrp/PersonNm8David Campbell
IRS990/Form990PartVIISectionAGrp/PersonNm9Michael Sullivan
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IRS990/Form990PartVIISectionAGrp/PersonNm11Andrea DAddario
IRS990/Form990PartVIISectionAGrp/PersonNm12Warren Wells
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IRS990/Form990PartVIISectionAGrp/PersonNm15Dora Gonzales
IRS990/Form990PartVIISectionAGrp/PersonNm16Terri Cox Pauly
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IRS990/Form990PartVIISectionAGrp/PersonNm19Ruth Berger
IRS990/Form990PartVIISectionAGrp/PersonNm20Noreen Landis-Tyson
IRS990/Form990PartVIISectionAGrp/PersonNm21Linda Meredith
IRS990/Form990PartVIISectionAGrp/PersonNm22Pamela F Gundy
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chair Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Immediate Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
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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