Civic Intelligence

Christian Discipleship Center

990 • Fiscal year 2015 • EIN 84-1288419

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 09, 2016

24826 Road LCortez, CO 81321

(970) 565-3290

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

31st percentile

-4.2%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$10,589

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

41st percentile

-2.3%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

0.9%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$372,978

Down $8,640 (-2.3%) from 2014

Net Assets

Down

$371,760

Down $8,100 (-2.1%) from 2014

Liabilities

Down

$1,218

Down $540 (-31%) from 2014

Revenue

Up

$204,867

Up $1,871 (+0.9%) from 2014

Expenses

Down

$213,562

Down $349 (-0.2%) from 2014

Net Income

Up

-$8,695

Up $2,220 (+20%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $361,088Liabilities 2011: $7302011Assets 2012: $387,484Liabilities 2012: $1,189Net Assets 2012: $386,2952012Assets 2013: $393,295Liabilities 2013: $2,520Net Assets 2013: $390,7752013Assets 2014: $381,618Liabilities 2014: $1,758Net Assets 2014: $379,8602014Assets 2015: $372,978Liabilities 2015: $1,218Net Assets 2015: $371,7602015Assets 2016: $353,433Liabilities 2016: $1,094Net Assets 2016: $352,3392016Assets 2017: $334,593Liabilities 2017: $1,517Net Assets 2017: $333,0762017Assets 2018: $323,287Liabilities 2018: $1,675Net Assets 2018: $321,6122018Assets 2019: $296,359Liabilities 2019: $1,498Net Assets 2019: $294,8612019Assets 2020: $287,933Liabilities 2020: $1,919Net Assets 2020: $286,0142020Assets 2021: $308,905Liabilities 2021: $1,639Net Assets 2021: $307,2662021Assets 2022: $275,219Liabilities 2022: $1,913Net Assets 2022: $273,3062022Assets 2023: $255,551Liabilities 2023: $1,701Net Assets 2023: $253,8502023Assets 2024: $222,058Liabilities 2024: $612Net Assets 2024: $221,4462024

Highlighted filing

2015

Assets$372,978
Liabilities$1,218
Net Assets$371,760

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $194,063Expenses 2011: $185,508Net Income 2011: $8,5552011Revenue 2012: $218,850Expenses 2012: $192,913Net Income 2012: $25,9372012Revenue 2013: $190,534Expenses 2013: $186,054Net Income 2013: $4,4802013Revenue 2014: $202,996Expenses 2014: $213,911Net Income 2014: -$10,9152014Revenue 2015: $204,867Expenses 2015: $213,562Net Income 2015: -$8,6952015Revenue 2016: $168,866Expenses 2016: $188,287Net Income 2016: -$19,4212016Revenue 2017: $129,782Expenses 2017: $149,045Net Income 2017: -$19,2632017Revenue 2018: $157,093Expenses 2018: $168,557Net Income 2018: -$11,4642018Revenue 2019: $122,941Expenses 2019: $149,692Net Income 2019: -$26,7512019Revenue 2020: $129,863Expenses 2020: $138,710Net Income 2020: -$8,8472020Revenue 2021: $219,172Expenses 2021: $197,920Net Income 2021: $21,2522021Revenue 2022: $158,049Expenses 2022: $192,009Net Income 2022: -$33,9602022Revenue 2023: $96,858Expenses 2023: $116,314Net Income 2023: -$19,4562023Revenue 2024: $93,589Expenses 2024: $125,993Net Income 2024: -$32,4042024

Highlighted filing

2015

Revenue$204,867
Expenses$213,562
Net Income-$8,695
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 9, 2016
Return Version
2015v2.0
Gross Receipts
$204,867
Mission and Program Overview

Mission

Christian training for Native Americans.

Christian training for Native Americans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$317,379$322,382▲ $5,003
Cash and Non-Interest-Bearing Accounts$56,943$47,391▼ $9,552
Accounts Receivable$1,200$0▼ $1,200
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$381,618$372,978▼ $8,640
Other Assets Total$6,096$3,205▼ $2,891
Liabilities
Accounts Payable and Accrued Expenses$1,758$1,218▼ $540
Total Liabilities$1,758$1,218▼ $540
Net Assets / Fund Balance
Unrestricted Net Assets$377,956$367,537▼ $10,419
Temporarily Rstr Net Assets$1,904$4,223▲ $2,319
Total Net Assets Fund Balance$379,860$371,760▼ $8,100
Total Liabilities and Net Assets / Fund Balance$381,618$372,978▼ $8,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$255,483$260,395$515,878
Equipment$15,444$63,541$78,985
Leasehold Improvements$41,455$7,299$48,754
Land$10,000-$10,000
Other Land Buildings-$8,598$8,598
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph MehesyExecutive DirecFT$10,589$10,589

Board Members and Trustees

NameTitle
Gene BurtonPresident
Jerry YonnieVice President
Arnold BetoneyDirector
Donald VasserDirector
James Bo PaddockDirector
Melven NezDirector
Phil MaycumberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$179,342
Program Service Revenue
$23,550
Investment Income
$25
Other Revenue
$1,950
All Other Contributions
$179,342
Change in Net Assets
$-8,695

Audited Revenue Reconciliation

Revenue per Audited Statements
$204,867
Revenue Not Reported on Form 990
$595
Total Revenue per Audited Statements
$205,462
Total Revenue per Form 990
$204,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,300
Salaries, Compensation, and Employee Benefits$73,262
Total Fundraising Expense$8,522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,845$3,393$1,697$33,935
Depreciation Depletion$19,481$6,494-$25,975
Current Officers, Directors, Trustees, and Key Employees$21,240$2,499$1,249$24,988
Travel$17,849$2,231$2,231$22,311
Insurance$8,642$960-$9,602
Other Employee Benefits$8,039$946$473$9,458
All Other Expenses$4,167$1,516$2,628$8,311
Other Expenses$7,810$885-$7,810
Fees for Services Accounting-$7,727-$7,727
Payroll Taxes$4,149$488$244$4,881
Conferences and Meetings$1,019$1,020-$2,039
Fees for Services Other$225--$225
Total Functional Expenses$174,146$30,894$8,522$213,562

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$213,562
Total Expenses per Audited Statements$213,562
Total Expenses per Form 990$213,562
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

An electronic copy of the form 990 is emailed to all Board members for approval prior to the form being signed and submitted to the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All Board members review the conflict of interest policy during the first Board meeting of each year. All new members are made aware of the policy at the beginning of their term.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Christian Discipleship Center
EIN
84-1288419
Phone
9705653290
Address
24826 Road L, Cortez, CO 81321

Signing Officer

Name
Joseph Mehesy
Title
Executive Direc
Signed
2016-08-09
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
42

Preparer

Firm
FredrickZink & Associates PC CPAs
Address
954 East 2nd Avenue 201, Durango, CO 81301-5111
Preparer
Sidny K Zink
Phone
9702470506
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IRS990/Desc0Christian training and character building for Native Americans who desire to overcome the strong desires and destructive behaviors associated with alcohol addiction and drug abuse. They attend 90-day sessions where they learn the life of victory and obedience that Christ intends for every believer. During 2014, 11 students started and completed a 90-day session, their families also received counseling. The Center also provides individual counseling to local community members and special seminars featuring Native American speakers.
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IRS990/OtherExpensesGrp/TotalAmt120105
IRS990/OtherExpensesGrp/TotalAmt28847
IRS990/OtherExpensesGrp/TotalAmt37810
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01697
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03393
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028845
IRS990/OtherSalariesAndWagesGrp/TotalAmt033935
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0244
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0488
IRS990/PayrollTaxesGrp/ProgramServicesAmt04149
IRS990/PayrollTaxesGrp/TotalAmt04881
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023550
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0186970
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0426
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128116
IRS990/PYOtherRevenueAmt01900
IRS990/PYProgramServiceRevenueAmt013700
IRS990/PYRevenuesLessExpensesAmt0-10915
IRS990/PYSalariesCompEmpBnftPaidAmt085795
IRS990/PYTotalExpensesAmt0213911
IRS990/PYTotalRevenueAmt0202996
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-8695
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt01950
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0179342
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0186970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0171388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0199376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0182843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0919919
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0124
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0294
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99760
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt0919919
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0179342
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0186970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0171388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0199376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0182843
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0919919
IRS990ScheduleA/TotalSupportAmt0922163
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01950
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01950
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0255483
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0260395
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0515878
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0595
IRS990ScheduleD/EquipmentGrp/BookValueAmt015444
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063541
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078985
IRS990ScheduleD/ExpensesSubtotalAmt0213562
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041455
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07299
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt048754
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08598
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08598
IRS990ScheduleD/RevenueNotReportedAmt0595
IRS990ScheduleD/RevenueSubtotalAmt0204867
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0322382
IRS990ScheduleD/TotalExpensesPerForm990Amt0213562
IRS990ScheduleD/TotalRevenuePerForm990Amt0204867
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0205462
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0213562
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An electronic copy of the form 990 is emailed to all Board members for approval prior to the form being signed and submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Board members review the conflict of interest policy during the first Board meeting of each year. All new members are made aware of the policy at the beginning of their term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01904
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04223
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0381618
IRS990/TotalAssetsEOYAmt0372978
IRS990/TotalAssetsGrp/BOYAmt0381618
IRS990/TotalAssetsGrp/EOYAmt0372978
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0179342

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.22$0.01$2.21$0.94$1.26$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.02$2.54$0.97$1.16$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.02$2.73$1.58$1.92$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.02$3.07$2.19$1.98$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.02$2.86$1.30$1.39$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.01$2.95$1.23$1.50$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.02$3.22$1.57$1.69$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.02$3.33$1.30$1.49$0.19
2016Detailed filing. Detailed filing data is available for this year.$3.53$0.01$3.52$1.69$1.88$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.73$0.01$3.72$2.05$2.14$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.82$0.02$3.80$2.03$2.14$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.93$0.03$3.91$1.91$1.86$0.04
2012Summary only. Only limited summary data is available for this year.$3.87$0.01$3.86$2.19$1.93$0.26
2011Summary only. Only limited summary data is available for this year.$3.61$0.01$1.94$1.86$0.09