Civic Intelligence

Colorado Center on Law & Policy

EIN 84-1264154 • 501(c)3 • Denver, CO

Profile

The colorado center on law and policy advances the health, economic security and well-being of low-income coloradans through research, education, advocacy and litigation.

789 N Sherman Street Ste 300Denver, CO 80203

www.cclponline.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

87th percentile

$179,508

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

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

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

80th percentile

41%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Up

$3,424,429

Up $426,763 (+14%) from 2023

Liabilities

Down

$924,662

Down $129,009 (-12%) from 2023

Net Assets

Up

$2,499,767

Up $555,772 (+29%) from 2023

Revenue

Up

$3,028,816

Up $884,896 (+41%) from 2023

Expenses

Down

$2,473,044

Down $446,988 (-15%) from 2023

Net Income

Up

$555,772

Up $1,331,884 (+172%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,102,843Liabilities 2010: $297,219Net Assets 2010: $805,6242010Assets 2011: $918,700Liabilities 2011: $75,771Net Assets 2011: $842,9292011Assets 2012: $592,318Liabilities 2012: $45,037Net Assets 2012: $547,2812012Assets 2013: $320,728Liabilities 2013: $29,464Net Assets 2013: $291,2642013Assets 2014: $316,295Liabilities 2014: $19,873Net Assets 2014: $296,4222014Assets 2015: $674,164Liabilities 2015: $34,870Net Assets 2015: $639,2942015Assets 2016: $1,138,024Liabilities 2016: $26,315Net Assets 2016: $1,111,7092016Assets 2017: $1,688,590Liabilities 2017: $28,918Net Assets 2017: $1,659,6722017Assets 2018: $1,785,152Liabilities 2018: $63,457Net Assets 2018: $1,721,6952018Assets 2019: $2,003,757Liabilities 2019: $42,147Net Assets 2019: $1,961,6102019Assets 2020: $3,252,690Liabilities 2020: $711,398Net Assets 2020: $2,541,2922020Assets 2021: $3,446,929Liabilities 2021: $787,633Net Assets 2021: $2,659,2962021Assets 2022: $4,160,492Liabilities 2022: $1,502,780Net Assets 2022: $2,657,7122022Assets 2023: $2,997,666Liabilities 2023: $1,053,671Net Assets 2023: $1,943,9952023Assets 2024: $3,424,429Liabilities 2024: $924,662Net Assets 2024: $2,499,7672024

Highlighted filing

2024

Assets$3,424,429
Liabilities$924,662
Net Assets$2,499,767

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,401,4842010Expenses 2011: $1,524,7392011Expenses 2012: $1,469,4782012Revenue 2013: $733,684Expenses 2013: $989,734Net Income 2013: -$256,0502013Revenue 2014: $1,003,218Expenses 2014: $998,060Net Income 2014: $5,1582014Revenue 2015: $1,483,647Expenses 2015: $1,140,762Net Income 2015: $342,8852015Revenue 2016: $1,666,101Expenses 2016: $1,193,686Net Income 2016: $472,4152016Revenue 2017: $1,702,024Expenses 2017: $1,154,061Net Income 2017: $547,9632017Revenue 2018: $1,536,862Expenses 2018: $1,474,839Net Income 2018: $62,0232018Revenue 2019: $1,639,896Expenses 2019: $1,400,486Net Income 2019: $239,4102019Revenue 2020: $2,125,311Expenses 2020: $1,600,486Net Income 2020: $524,8252020Revenue 2021: $2,716,887Expenses 2021: $2,598,883Net Income 2021: $118,0042021Revenue 2022: $1,879,059Expenses 2022: $2,920,640Net Income 2022: -$1,041,5812022Revenue 2023: $2,143,920Expenses 2023: $2,920,032Net Income 2023: -$776,1122023Revenue 2024: $3,028,816Expenses 2024: $2,473,044Net Income 2024: $555,7722024

Highlighted filing

2024

Revenue$3,028,816
Expenses$2,473,044
Net Income$555,772

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.92$2.50$3.03$2.47$0.56
2023Summary only. Only limited summary data is available for this year.$3.00$1.05$1.94$2.14$2.92$0.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$1.50$2.66$1.88$2.92$1.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.79$2.66$2.72$2.60$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.71$2.54$2.13$1.60$0.52
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.04$1.96$1.64$1.40$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.06$1.72$1.54$1.47$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.03$1.66$1.70$1.15$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.03$1.11$1.67$1.19$0.47
2015Summary only. Only limited summary data is available for this year.$0.67$0.03$0.64$1.48$1.14$0.34
2014Summary only. Only limited summary data is available for this year.$0.32$0.02$0.30$1.00$1.00$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.73$0.99$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.05$0.55$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.08$0.84$1.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.30$0.81$1.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.2
Gross Receipts
$3,028,816
Mission and Program Overview

Mission

The colorado center on law and policy advances the health, economic security and well-being of low-income coloradans through research, education, advocacy and litigation.

Colorado center on law and policy is an antipoverty organization advancing the rights of every coloradan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$225,898$692,929▲ $467,031
Accounts Receivable-$619,500-
Investments in Publicly Traded Securities$313,522$582,014▲ $268,492
Pledges and Grants Receivable$946,551$362,618▼ $583,933
Cash and Non-Interest-Bearing Accounts$551,155$292,506▼ $258,649
Prepaid Expenses and Deferred Charges$5,116$19,522▲ $14,406
Total Assets$2,997,666$3,424,429▲ $426,763
Other Assets Total$955,424$855,340▼ $100,084
Liabilities
Other Liabilities$947,574$847,490▼ $100,084
Accounts Payable and Accrued Expenses$106,097$77,172▼ $28,925
Total Liabilities$1,053,671$924,662▼ $129,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,020,865$1,358,267▲ $337,402
Net Assets With Donor Restrictions$923,130$1,141,500▲ $218,370
Total Net Assets Fund Balance$1,943,995$2,499,767▲ $555,772
Total Liabilities and Net Assets / Fund Balance$2,997,666$3,424,429▲ $426,763

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$847,490--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lydia MccoyChief Executive OfficerFT$176,538$2,970$179,508
Bethany PrayChief PloFT$123,392$3,690$127,082
Kesi RelyeaOperations DirectorFT$103,647-$103,647
Bruce C BarnumDirectorFT$101,886-$101,886
Anthony R LuxCommunicatns DirectorFT$101,410-$101,410
Katherine WallatLegal DirectorFT$101,275-$101,275

Board Members and Trustees

NameTitle
Beatriz BonnetBoard Chair
Lynn BorupVice Chair & Secretary
Ana Fernandez FrankDirector
Ariana FloresDirector
Jose Vasquez EsqDirector
Miriam GoetzkeDirector
Nicholas HeimannDirector
Thomas DavidsonDirector
Carole BriteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,988,384
Program Service Revenue
$0
Investment Income
$16,642
Other Revenue
$23,790
All Other Contributions
$2,513,294
Change in Net Assets
$555,772

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,028,816
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,000
Total Revenue per Audited Statements
$3,031,816
Total Revenue per Form 990
$3,028,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,499,350
Other Expenses$690,761
Total Fundraising Expense$128,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$869,660$47,975$18,357$935,992
Current Officers, Directors, Trustees, and Key Employees$229,314$35,308$35,308$299,930
Benefits to Members$282,933--$282,933
Occupancy$149,763$22,185$12,946$184,894
Other Employee Benefits$158,102$-39,831$8,055$126,326
Fees for Services Other$104,251$17,132$1,294$122,677
Payroll Taxes$102,453$7,599$4,850$114,902
Fees for Services Lobbying$60,750$9,000$5,250$75,000
Fees for Services Accounting$56,514$9,367$4,884$70,765
Information Technology$49,800$9,724$3,852$63,376
Office Expenses$22,110$5,544$3,822$31,476
Pension Plan Contributions$20,230$1,155$815$22,200
All Other Expenses$3,775$4,305$4,816$12,896
Conferences and Meetings$4,245$3,194$13$7,452
Other Expenses$3,693$3,464$4$7,161
Travel$4,825$1,816$420$7,061
Insurance$7,749$-2,260$470$5,959
Total Functional Expenses$2,206,407$138,336$128,301$2,473,044

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,476,044
Expenses per Audited Statements$2,473,044
Total Expenses per Form 990$2,473,044
Expenses Not Reported on Form 990$3,000
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,026
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$847,490
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 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 11B

The chief executive officer reviews the draft form 990 before it is filed and presents to the board of directors for acceptance and final review for any necessary amendments.

Form 990, Part VI, Section B, Line 12C

All members of the cclp board of directors and all members of the staff receive the conflict of interest policy and are required to sign a statement that they have reviewed the policy upon becoming affiliated with the organization. Board members disclose their employment and community affiliations and are required to update the disclosure annually. The executive director monitors all transactions and matters upon which the board of directors will be voting and alerts any director of a potential conflict in the event one may arise.

Form 990, Part VI, Section B, Line 15

The planning and governance committee develops the compensation package for the chief executive officer. The committee reviews several sources of data to determine the compensation which includes guidestar and surveys. The executive committee approves the compensation. Every december the board reviews and approves the next year's compensation for all staff. The budget is put together by management and reviewed and recommended by the board treasurer. The last review of key employees' compensation occurred in december 2024.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available for public inspection at www.guidestar.org and upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to members of the public upon request.

Filing and Contact Details

Filer

Filer Name
Colorado Center on Law and Policy
EIN
84-1264154
Phone
3035735669
Address
789 N SHERMAN STREET STE 300, DENVER, CO 80203

Signing Officer

Name
Lydia Mccoy
Title
Chief Executive Officer
Phone
3035735669
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lydia Mccoy
Formed
1998
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
0

Preparer

Firm
RYAN GUNSAULS & O'DONNELL LLC
Address
5590 E YALE AVE SUITE 201, DENVER, CO 80222
Preparer
Katherine T Moeller CPA
Phone
3037585558
Supplemental Narrative

Additional Explanations

Form 990, Part III - Program Service, Line 4A

We focus on securing access to food, health, housing and income to build a more equitable state. Through research and policy analysis, legislative and legal advocacy and coalition building, we advocate to remove barriers that prevent coloradans from meeting their basic needs and becoming self-sufficient. Research & policy analysis we inform the policy dialogue by understanding coloradans' challenges and identifying solutions. Legislative advocacy we build support for policies that make a difference for low-income families. Legal advocacy we pursue legal action when the system fails those who lack resources. Coalition building we nourish and cultivate strong and effective partnerships throughout colorado.

Part XII, Line 2C Explanation

The organization has not changed its oversight process or selection process during the tax year.

Form 990, Part III - Program Service, Line 4B

Our core values equity the barriers to success are higher for certain groups due to historical oppression, ongoing discrimination and an economy that advantages those who have more over those who have less. We advance laws and policies that address those wrongs so everyone can have what they need to succeed. Integrity the design and implementation of solutions to social problems requires careful planning and community trust. We are deliberate and ethical in our work to ensure the results are reliable, unbiased, grounded in fact and driven by our mission to end poverty. Strategic advocacy creating lasting social change requires successful implementation of effective policy. We use collaboration and research to inform our agenda and legislative and legal expertise, relationships with decision-makers and informed political strategies to advance and implement that agenda. Collaboration we are one part of a broader effort to eliminate poverty and ensure everyone has what they need to succeed. We stand with that anti-poverty movement and honor the combined strength that comes from trusted relationships, shared knowledge and teamwork. Community engagement people burdened by poverty and discrimination know what needs to change. We seek to understand their ideas, honor their priorities, grow their leadership and increase their access to drive system change.

Financial Statement Notes

PART X, LINE 2:

Cclp is exempt under section 501(c)(3) of the internal revenue code and classified as other than a private foundation. Cclp is subject to income tax on any unrelated business income. As of december 31, 2024 and 2023, no unrelated business income was earned by cclp. Cclp has adopted the provisions of income taxes. In determining the recognition of uncertain tax positions, cclp applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. Cclp positions taken on its federal tax returns for the open tax years 2021 through 2023 and did not note any matters that would require recognition or which may have an effect on its tax-exempt status.

Raw XML AppendixShowing 400 of 585 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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