Civic Intelligence

Community Partnership for Child Development

990 • Fiscal year 2022 • EIN 84-1071825

Nov 01, 2021 to Oct 31, 2022 • Filed on May 15, 2023

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

50th percentile

0.22x

Higher debt load relative to assets than 50% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.11x

Higher debt load relative to revenue than 27% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

45th percentile

4.5%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

32nd percentile

$190,033

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

66th percentile

6.9%

Faster asset growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Up

$11,980,221

Up $773,575 (+6.9%) from 2021

Net Assets

Down

$9,348,387

Down $353,756 (-3.6%) from 2021

Liabilities

Up

$2,631,834

Up $1,127,331 (+75%) from 2021

Revenue

Up

$22,909,576

Up $2,219,378 (+11%) from 2021

Expenses

Up

$21,878,065

Up $1,781,249 (+8.9%) from 2021

Net Income

Up

$1,031,511

Up $438,129 (+74%) from 2021

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

2022

Assets$11,980,221
Liabilities$2,631,834
Net Assets$9,348,387

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

2022

Revenue$22,909,576
Expenses$21,878,065
Net Income$1,031,511
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$25,255,985
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.

family development programs for young children and their families in El Paso County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,719,327$6,542,907▼ $1,176,420
Savings and Temporary Cash Investments$705,789$2,381,216▲ $1,675,427
Pledges and Grants Receivable$1,257,775$1,383,672▲ $125,897
Land, Buildings, and Equipment, Net$1,304,903$1,300,780▼ $4,123
Prepaid Expenses and Deferred Charges$188,642$341,915▲ $153,273
Inventories for Sale or Use$30,010$29,531▼ $479
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$11,206,646$11,980,221▲ $773,575
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,010,693$1,962,687▲ $951,994
Other Liabilities$364,664$572,551▲ $207,887
Deferred Revenue$129,146$96,596▼ $32,550
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,504,503$2,631,834▲ $1,127,331
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,308,383$7,352,914▼ $1,955,469
Net Assets With Donor Restrictions$393,760$1,995,473▲ $1,601,713
Total Net Assets Fund Balance$9,702,143$9,348,387▼ $353,756
Total Liabilities and Net Assets / Fund Balance$11,206,646$11,980,221▲ $773,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$508,223$1,936,922$2,445,145
Equipment$630,415$1,568,605$2,199,020
Land$162,142-$162,142
Other Land Buildings$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noreen Landis TysonCEOFT$178,906$11,127$190,033
Pamela SnyderCFOFT$120,907$10,126$131,033
Linda MeredithCOOFT$124,023$3,095$127,118

Board Members and Trustees

NameTitle
Brenda LammersBoard Chair
Christopher GrahamBoard Immediate Pas Chair
Stephanie IzaquirreChair Elect
Bobbie MooreBoard Member
Cynthia ScrivenBoard Member
David GroffrediBoard Member
Ginger JeffreyBoard Member
Jamie HolsteinBoard Member
Linda HayesBoard Member
Lindy ConterBoard Member
Terrie Cox PaulyBoard Member
Tyrone JacksonBoard Member
Wilfred RomeroBoard Member
Henry HendersonBoard Member (FROM 3/2022)
Molly OlsonBoard Member (FROM 9/2022)
Zack SpillerBoard Member (FROM 9/2022)
Andy InmanBoard Member (to 10/26/2022)
Roxxi DavisBoard Member (to 3/2022)
Warren WellsBoard Member (to 5/2022)
jENNIFER FITCHBoard Member (to 5/2022)
Dana JacksonBoard Member (to 9/2022)
Jess RoesParent Director
Victor TorresSecretary
Jonathan LeeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Early Connections Learning CentersPartner Site104 East Rio Grande Street, Colorado Springs, CO 80903$921,447
Michael's of Denver CateringFood Service6245 West 52nd Avenue Suite 28, Denver, CO 80002$880,715
Colorado Springs School EP 11School Dist Contract1115 North El Paso, Colorado Springs, CO 80903$194,692
Little TykesPartner Site1815 S Academy Blvd, Colorado Springs, CO 80916$135,554
Revenue and Support

Revenue Composition

Contributions and Grants
$22,394,895
Program Service Revenue
$159,588
Investment Income
$355,093
Other Revenue
$0
All Other Contributions
$2,783,956
Change in Net Assets
$1,031,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,878,502
Revenue Not Reported on Financial Statements
$31,074
Revenue Not Reported on Form 990
$520,304
Total Revenue per Audited Statements
$23,398,806
Total Revenue per Form 990
$22,909,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,831,781
Other Expenses$3,131,364
Grants and Similar Amounts Paid$914,920
Total Fundraising Expense$149,962
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,491,366$1,030,540$84,551$13,606,457
Other Employee Benefits$1,434,822$124,354$9,127$1,568,303
Fees for Services Other$1,262,988$78,620$4,426$1,346,034
Payroll Taxes$1,096,407$94,902$6,977$1,198,286
Pension Plan Contributions$884,422$76,722$5,626$966,770
Grants to Domestic Individuals$914,920--$914,920
Current Officers, Directors, Trustees, and Key Employees$454,575$34,438$2,952$491,965
Occupancy$402,196$579-$402,775
Conferences and Meetings$109,376$171,628$28,816$309,820
Office Expenses$234,490$31,245$3,879$269,614
Information Technology$239,941$3,105$3,105$246,151
Other Expenses$144,955--$144,955
Depreciation Depletion$136,273$5,678-$141,951
Insurance$118,742$171-$118,913
Travel$60,736$844$311$61,891
Fees for Services Accounting$29,619$1,844$104$31,567
Fees for Service Investment Mgmnt Fees-$31,074-$31,074
Fees for Services Legal$24,976$1,555$88$26,619
Total Functional Expenses$20,040,804$1,687,299$149,962$21,878,065

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,752,562
Total Expenses per Form 990$21,878,065
Expenses per Audited Statements$21,846,991
Expenses Not Reported on Form 990$1,905,571
Expenses Not Reported on Financial Statements$31,074
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$572,551
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
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

Form 990 is prepared by a third party and then reviewed by the cfo. 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 that 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.

Form 990 Part VI Section C Line 19

The organization's annual audit report and form 990 are made available on the organization's website. The organization's 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
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Noreen Landis-Tyson CEO
Formed
1987
Legal Domicile
Co
Voting Board Members
19
Independent Board Members
19
Employees
460
Volunteers
328

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

form 990 part III line 4

program accomplishments (continued): CPCD'S 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 CPCD's PROGRAMS, A 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 CHILDHOOD EDUCATION; HEALTH AND BEHAVIORAL HEALTH; NUTRITION; AND TRANSPORTATION. PARENTS ARE SUPPORTED IN THEIR ROLE AS THEIR CHILD'S FIRST TEACHER, AND CPCD COLLABORATES 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 FAMILY'S Developmental, ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE AND EXPERIENCE. CPCD, TOGETHER WITH OUR COMMUNITY PARTNERS, IS PROUD OF OUR 32-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 CHILDREN'S EDUCATION SUCCESS WHILE IMPROVING THEIR OWN ECONOMIC STABILITY, EDUCATION, AND WELLNESS.

Form 990, Part X, Line 17 and 25

COLUMN (A) BEGINNING YEAR BALANCE: LINE 17, ACCOUNTS PAYABLE, WAS ADJUSTED TO RECLASSIFY ACCRUED vacation expense TO OTHER LIABILITIES, LINE 25.

Form 990 Part XI, Line 9

OTHER CHANGES IN NET ASSETS: ($227,097), Book to Tax adjustment for Pledge Receivable. The Audited financial statements recognize the pledged in-kind service revenue in the current period, but the occupancy expense has not been recognized yet. For the tax return, all in-kind service revenue and in-kind service expense are excluded.

Form 990 Part XII Line 2C

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

Financial Statement Notes

Schedule D, Part X, Line 2

The organization believes that it does not have any uncertain tax positions that are material to the financial statements.

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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