Civic Intelligence

Commerce Children'S Center Association

EIN 84-1125290 • 501(c)3 • Boulder, CO

Profile

SEE SCHULE O ATTACHED

325 BroadwayBoulder, CO 80305
Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

31st percentile

-2.0%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-8.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$964,081

Down $19,410 (-2.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$964,081

Down $19,410 (-2.0%) from 2023

Revenue

Down

$1,620,914

Down $156,015 (-8.8%) from 2023

Expenses

Up

$1,640,324

Up $230,609 (+16%) from 2023

Net Income

Down

-$19,410

Down $386,624 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $433,861Liabilities 2011: $283Net Assets 2011: $433,5782011Assets 2012: $344,025Liabilities 2012: $117Net Assets 2012: $343,9082012Assets 2013: $391,685Liabilities 2013: $2,940Net Assets 2013: $388,7452013Assets 2014: $463,269Liabilities 2014: $236Net Assets 2014: $463,0332014Assets 2015: $407,651Liabilities 2015: $2,426Net Assets 2015: $405,2252015Assets 2016: $479,362Liabilities 2016: $0Net Assets 2016: $479,3622016Assets 2017: $343,933Liabilities 2017: $0Net Assets 2017: $343,9332017Assets 2018: $498,878Liabilities 2018: $0Net Assets 2018: $498,8782018Assets 2019: $508,398Liabilities 2019: $0Net Assets 2019: $508,3982019Assets 2020: $398,020Liabilities 2020: $0Net Assets 2020: $398,0202020Assets 2021: $626,851Liabilities 2021: $0Net Assets 2021: $626,8512021Assets 2022: $616,277Liabilities 2022: $0Net Assets 2022: $616,2772022Assets 2023: $983,491Liabilities 2023: $0Net Assets 2023: $983,4912023Assets 2024: $964,081Liabilities 2024: $0Net Assets 2024: $964,0812024

Highlighted filing

2024

Assets$964,081
Liabilities$0
Net Assets$964,081

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,281,713Expenses 2011: $1,246,466Net Income 2011: $35,2472011Revenue 2012: $1,255,493Expenses 2012: $1,345,163Net Income 2012: -$89,6702012Revenue 2013: $1,364,232Expenses 2013: $1,319,395Net Income 2013: $44,8372013Revenue 2014: $1,446,715Expenses 2014: $1,372,427Net Income 2014: $74,2882014Revenue 2015: $1,357,479Expenses 2015: $1,415,287Net Income 2015: -$57,8082015Revenue 2016: $1,523,202Expenses 2016: $1,449,065Net Income 2016: $74,1372016Revenue 2017: $1,445,292Expenses 2017: $1,580,721Net Income 2017: -$135,4292017Revenue 2018: $1,502,672Expenses 2018: $1,347,727Net Income 2018: $154,9452018Revenue 2019: $1,445,156Expenses 2019: $1,435,636Net Income 2019: $9,5202019Revenue 2020: $1,146,672Expenses 2020: $1,257,050Net Income 2020: -$110,3782020Revenue 2021: $1,224,921Expenses 2021: $996,090Net Income 2021: $228,8312021Revenue 2022: $1,277,169Expenses 2022: $1,287,743Net Income 2022: -$10,5742022Revenue 2023: $1,776,929Expenses 2023: $1,409,715Net Income 2023: $367,2142023Revenue 2024: $1,620,914Expenses 2024: $1,640,324Net Income 2024: -$19,4102024

Highlighted filing

2024

Revenue$1,620,914
Expenses$1,640,324
Net Income-$19,410

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$1.62$1.64$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$1.78$1.41$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$1.28$1.29$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$1.22$1.00$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$1.15$1.26$0.11
2019Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$1.45$1.44$0.01
2018Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$1.50$1.35$0.15
2017Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$1.45$1.58$0.14
2016Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$1.52$1.45$0.07
2015Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$1.36$1.42$0.06
2014Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$1.45$1.37$0.07
2013Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$1.36$1.32$0.04
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$1.26$1.35$0.09
2011Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$1.28$1.25$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,620,914
Mission and Program Overview

Mission

SEE STATEMENT 1 ATTACHED

The sponsoring parent organization for the Commerce Childrens Center at the US Department of Commerce Boulder Laboratories. Oversees the contractor who operates the child care center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$983,491$964,081▼ $19,410
Cash and Non-Interest-Bearing Accounts$859,338$910,457▲ $51,119
Savings and Temporary Cash Investments$57,981--
Land, Buildings, and Equipment, Net$66,172$53,624▼ $12,548
Total Assets$983,491$964,081▼ $19,410
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$983,491$964,081▼ $19,410
Total Liabilities and Net Assets / Fund Balance$983,491$964,081▼ $19,410

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,273$174,286$197,559
Leasehold Improvements$30,351$41,698$72,049
Other Land Buildings-$992$992
Compensation and Service Providers

Board Members and Trustees

NameTitle
William McgeheePresident
Alexandra Artusio-glimpseVice-president
Dustin SwalesArchivist
Alejandra CollopyFacilities Liason
Kathryn MckainParent Advisory Committee Liaison
Daria RedmonPublicist
Corey Rae McraeSecretary
Mason MarshallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,620,903
Investment Income
$11
Other Revenue
$0
Change in Net Assets
$-19,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,640,324
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
Other Expenses$144,000--$144,000
Fees for Services Accounting$22,665$100-$22,765
Office Expenses$18,149--$18,149
Depreciation Depletion$12,548--$12,548
Insurance$3,132--$3,132
Total Functional Expenses$1,640,224$100$0$1,640,324
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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 officer signing this form reviews it before signing.

Form 990, Part VII, Section C, Line 19

Anyone can check the website or request a copy.

Filing and Contact Details

Filer

Filer Name
Commerce Children's Center Association
EIN
84-1125290
Phone
3034675258
Address
325 Broadway, Boulder, CO 80305

Signing Officer

Name
Mason Marshall
Title
Treasurer
Phone
3034675258
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mason Marshall
Formed
1990
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Daniel L Swires CPA
Address
9830 ISABELLE ROAD, LAFAYETTE, CO 80026
Preparer
Daniel L Swires CPA
Phone
3036656477
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The Commerce Childrens Center Association CCCA is the sponsoring organization for the Commerce Childrens Center CCC at the U.S. Department of Commerce Boulder Laboratories. CCCA is a nonprofit organization organized under the laws of the State of Colorado. The purpose of the CCCA is to oversee the administration and programming at the CCC. As the primary representative for enrolled families, the CCCA provides direction to the Contractor operating the CCC. The CCCA is governed by a Board of Directors, the members of which are listed at the end of this report. The CCCA has established the following goals for the Commerce Childrens Center Be supportive to the families of employees at the Department of Commerce Boulder Laboratories and affiliated organizations and meet the needs of their children with experiences that strengthen their development as valuable, socially well-adjusted human beings. Strive to develop the childrens initiative, self-reliance and competency, along with responsibility, cooperation, and consideration of others. These attributes are to be fostered in a loving and nurturing environment that the children find enjoyable and stimulating. Provide a high quality, developmentally appropriate program that promotes the physical, social, emotional, and cognitive development of young children, while responding to the needs of the families. Age appropriateness and individual appropriateness must be part of the learning environment and program. To ensure the quality of the program, the CCC seeks to maintain accreditation with the National Association for Education of the Young Child NAETC and establish and maintain other quality measures such as the Qualistar rating system. Provide a program that encourages non-sexist attitudes and acceptance of cultural, ethnic, and religious diversity. Attracting and retaining high-quality staff is of utmost importance in creating a beneficial environment for the children. Staff salaries, benefits, training, and working conditions shall reflect a concern for the recruitment and retention of high-quality personnel. During February of FY2024, the CCCA Board of Directors voted to increase the budget by 12 to account for recent inflation and to provide competitive salaries to attract and retain exceptional staff. The retention of exceptional staff at the CCC is a top priority, and increases to staff pay are one way that the CCCA Board can reward staff for their dedication to the CCC and to the children. The CCCA Board voted to increase tuition rates effective September 2024 at a rate of 0. For FY2024, the Board chose to continue funding the tuition assistance program at 25k/year. Upon reviewing tuition assistance requests, this amount satisfies the community need. Per law, the Commerce Childrens Center is to support equal to or greater than 50 enrollment by children of federally-supported employees. As of September 8, 2024, the enrollment numbers were 63 federal or federally-supported children 44 federal-employed children and 37 general public. The CCCA Board verifies federal employment status at enrollment and subsequently each spring.

Raw XML Appendix375 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Commerce Childrens Center Association CCCA is the sponsoring organization for the Commerce Childrens Center CCC at the U.S. Department of Commerce Boulder Laboratories. CCCA is a nonprofit organization organized under the laws of the State of Colorado. The purpose of the CCCA is to oversee the administration and programming at the CCC. As the primary representative for enrolled families, the CCCA provides direction to the Contractor operating the CCC. The CCCA is governed by a Board of Directors, the members of which are listed at the end of this report. The CCCA has established the following goals for the Commerce Childrens Center Be supportive to the families of employees at the Department of Commerce Boulder Laboratories and affiliated organizations and meet the needs of their children with experiences that strengthen their development as valuable, socially well-adjusted human beings. Strive to develop the childrens initiative, self-reliance and competency, along with responsibility, cooperation, and consideration of others. These attributes are to be fostered in a loving and nurturing environment that the children find enjoyable and stimulating. Provide a high quality, developmentally appropriate program that promotes the physical, social, emotional, and cognitive development of young children, while responding to the needs of the families. Age appropriateness and individual appropriateness must be part of the learning environment and program. To ensure the quality of the program, the CCC seeks to maintain accreditation with the National Association for Education of the Young Child NAETC and establish and maintain other quality measures such as the Qualistar rating system. Provide a program that encourages non-sexist attitudes and acceptance of cultural, ethnic, and religious diversity. Attracting and retaining high-quality staff is of utmost importance in creating a beneficial environment for the children. Staff salaries, benefits, training, and working conditions shall reflect a concern for the recruitment and retention of high-quality personnel. During February of FY2024, the CCCA Board of Directors voted to increase the budget by 12 to account for recent inflation and to provide competitive salaries to attract and retain exceptional staff. The retention of exceptional staff at the CCC is a top priority, and increases to staff pay are one way that the CCCA Board can reward staff for their dedication to the CCC and to the children. The CCCA Board voted to increase tuition rates effective September 2024 at a rate of 0. For FY2024, the Board chose to continue funding the tuition assistance program at 25k/year. Upon reviewing tuition assistance requests, this amount satisfies the community need. Per law, the Commerce Childrens Center is to support equal to or greater than 50 enrollment by children of federally-supported employees. As of September 8, 2024, the enrollment numbers were 63 federal or federally-supported children 44 federal-employed children and 37 general public. The CCCA Board verifies federal employment status at enrollment and subsequently each spring.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICER SIGNING THIS FORM REVIEWS IT BEFORE SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANYONE CAN CHECK THE WEBSITE OR REQUEST A COPY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VII, Section C, Line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MASON MARSHALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03034675258
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Commerce Children's Center Association
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841106230
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIEL L SWIRES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09830 ISABELLE ROAD
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL L SWIRES CPA
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ReturnHeader/ReturnTs02025-08-14T08:39:04-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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