Civic Intelligence

Colorado League of Charter Schools

EIN 84-1288512 • 501(c)3 • Denver, CO

Profile

To improve student achievement by supporting colorados charter schools, positively reshaping the public school landscape, and advancing opportunities for innovation and expanded high-quality public school choice.

Refreshing map…

104 N Broadway Suite 400Denver, CO 80203

www.coloradoleague.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.26x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$209,460

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-6.7%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$4,421,544

Up $1,400,090 (+46%) from 2023

Liabilities

Up

$1,117,655

Up $756,615 (+210%) from 2023

Net Assets

Up

$3,303,889

Up $643,475 (+24%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin12th percentile

Revenue

Up

$4,256,365

Up $562,809 (+15%) from 2023

Expenses

Up

$5,335,828

Up $1,996,488 (+60%) from 2023

Net Income

Down

-$1,079,463

Down $1,433,679 (-405%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $683,179Liabilities 2011: $257,954Net Assets 2011: $425,2252011Assets 2012: $1,099,202Liabilities 2012: $417,743Net Assets 2012: $681,4592012Assets 2013: $809,352Liabilities 2013: $239,369Net Assets 2013: $569,9832013Assets 2014: $1,037,521Liabilities 2014: $352,191Net Assets 2014: $685,3302014Assets 2015: $1,324,534Liabilities 2015: $379,675Net Assets 2015: $944,8592015Assets 2016: $1,949,323Liabilities 2016: $967,124Net Assets 2016: $982,1992016Assets 2017: $2,293,632Liabilities 2017: $874,351Net Assets 2017: $1,419,2812017Assets 2018: $2,254,927Liabilities 2018: $491,890Net Assets 2018: $1,763,0372018Assets 2019: $2,377,084Liabilities 2019: $532,526Net Assets 2019: $1,844,5582019Assets 2020: $2,360,029Liabilities 2020: $943,995Net Assets 2020: $1,416,0342020Assets 2021: $2,359,978Liabilities 2021: $323,457Net Assets 2021: $2,036,5212021Assets 2022: $2,575,539Liabilities 2022: $269,341Net Assets 2022: $2,306,1982022Assets 2023: $3,021,454Liabilities 2023: $361,040Net Assets 2023: $2,660,4142023Assets 2025: $4,421,544Liabilities 2025: $1,117,655Net Assets 2025: $3,303,8892025

Highlighted filing

2025

Assets$4,421,544
Liabilities$1,117,655
Net Assets$3,303,889
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,964,675Expenses 2011: $2,648,352Net Income 2011: -$683,6772011Expenses 2012: $2,793,5622012Revenue 2013: $2,377,126Expenses 2013: $2,488,602Net Income 2013: -$111,4762013Revenue 2014: $2,297,871Expenses 2014: $2,182,524Net Income 2014: $115,3472014Revenue 2015: $2,715,590Expenses 2015: $2,456,061Net Income 2015: $259,5292015Revenue 2016: $2,689,910Expenses 2016: $2,652,570Net Income 2016: $37,3402016Revenue 2017: $3,013,557Expenses 2017: $2,576,475Net Income 2017: $437,0822017Revenue 2018: $2,983,838Expenses 2018: $2,640,082Net Income 2018: $343,7562018Revenue 2019: $3,208,298Expenses 2019: $3,166,777Net Income 2019: $41,5212019Revenue 2020: $2,747,271Expenses 2020: $3,175,795Net Income 2020: -$428,5242020Revenue 2021: $3,316,515Expenses 2021: $2,696,028Net Income 2021: $620,4872021Revenue 2022: $3,905,941Expenses 2022: $3,636,264Net Income 2022: $269,6772022Revenue 2023: $3,693,556Expenses 2023: $3,339,340Net Income 2023: $354,2162023Revenue 2025: $4,256,365Expenses 2025: $5,335,828Net Income 2025: -$1,079,4632025

Highlighted filing

2025

Revenue$4,256,365
Expenses$5,335,828
Net Income-$1,079,463
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,421,544
Liabilities
$1,117,655
Net assets
$3,303,889
Revenue
$4,256,365
Expenses
$5,335,828
Net income
-$1,079,463
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$1.12$3.30$4.26$5.34$1.08
2023Summary only. Only limited summary data is available for this year.$3.02$0.36$2.66$3.69$3.34$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.27$2.31$3.91$3.64$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.32$2.04$3.32$2.70$0.62
2020Summary only. Only limited summary data is available for this year.$2.36$0.94$1.42$2.75$3.18$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.53$1.84$3.21$3.17$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.49$1.76$2.98$2.64$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.87$1.42$3.01$2.58$0.44
2016Summary only. Only limited summary data is available for this year.$1.95$0.97$0.98$2.69$2.65$0.04
2015Summary only. Only limited summary data is available for this year.$1.32$0.38$0.94$2.72$2.46$0.26
2014Summary only. Only limited summary data is available for this year.$1.04$0.35$0.69$2.30$2.18$0.12
2013Summary only. Only limited summary data is available for this year.$0.81$0.24$0.57$2.38$2.49$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.42$0.68$2.79
2011Summary only. Only limited summary data is available for this year.$0.68$0.26$0.43$1.96$2.65$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$4,256,365
Mission and Program Overview

Mission

To improve student achievement by supporting colorado's charter schools, positively reshaping the public school landscape, and advancing opportunities for innovation and expanded high-quality public school choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,075,321$1,920,944▼ $154,377
Pledges and Grants Receivable$1,692,641$1,384,520▼ $308,121
Cash and Non-Interest-Bearing Accounts$841,864$426,501▼ $415,363
Prepaid Expenses and Deferred Charges$55,542$79,717▲ $24,175
Land, Buildings, and Equipment, Net$26,695$79,240▲ $52,545
Accounts Receivable$34,553$65,927▲ $31,374
Total Assets$4,740,645$4,421,544▼ $319,101
Other Assets Total$14,029$464,695▲ $450,666
Liabilities
Other Liabilities$23,116$476,164▲ $453,048
Accounts Payable and Accrued Expenses$253,824$449,167▲ $195,343
Escrow Account Liability$61,628$141,933▲ $80,305
Deferred Revenue$14,950$46,616▲ $31,666
Grants Payable$3,775$3,775→ $0
Total Liabilities$357,293$1,117,655▲ $760,362
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,512,160$1,952,560▼ $1,559,600
Net Assets With Donor Restrictions$871,192$1,351,329▲ $480,137
Total Net Assets Fund Balance$4,383,352$3,303,889▼ $1,079,463
Total Liabilities and Net Assets / Fund Balance$4,740,645$4,421,544▼ $319,101

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,960$79,736$153,696
Other Land Buildings$5,280$10,046$15,326
Other Assets Org$464,695--
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel SchallerPresidentFT$185,863$23,597$209,460
Dawna TaylorChief of Staff/VP of School ServicesFT$159,099$10,757$169,856
Mark HeffnerVP Finance/operationsFT$142,173$12,490$154,663
Peter MasonVP CommunicationsFT$143,163$9,533$152,696

Board Members and Trustees

NameTitle
David SingerBoard Chair
Nicole WetzelVice Chair
Alison GriffinBoard Director
Dale ChuBoard Director
Ian StoutBoard Director
Kate Siegel ShimkoBoard Director
Laura CalhounBoard Director
Mary SeawellBoard Director
Pat DonovanBoard Director
Ragland LukeBoard Director
Rosemary RodriguezBoard Director
Tricia NoyolaBoard Director
Karega RauschSecretary
Casey MccomseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,651,642
Program Service Revenue
$2,479,859
Investment Income
$108,364
Other Revenue
$16,500
All Other Contributions
$461,062
Change in Net Assets
$-1,079,463

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,256,365
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,256,365
Total Revenue per Form 990
$4,256,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,196,774
Salaries, Compensation, and Employee Benefits$1,907,203
Grants and Similar Amounts Paid$1,231,851
Total Fundraising Expense$91,658
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$977,043$210,250$49,471$1,236,764
Grants to Domestic Orgs$1,231,851--$1,231,851
Conferences and Meetings$787,854--$787,854
Current Officers, Directors, Trustees, and Key Employees$346,278$74,515$17,533$438,326
Information Technology$214,324$40,824-$255,148
Advertising$171,904-$7,163$179,067
Fees for Services Lobbying$140,275--$140,275
Payroll Taxes$109,618$23,589$5,550$138,757
Occupancy$65,740$11,601-$77,341
Office Expenses$62,240$13,831$768$76,839
Other Employee Benefits$57,400$12,352$2,906$72,658
Travel$47,151$11,022$3,062$61,235
Fees for Services Other$29,071$7,268-$36,339
Pension Plan Contributions$16,351$3,519$828$20,698
Depreciation Depletion$13,228$3,307-$16,535
Fees for Services Accounting-$12,500-$12,500
Fees for Services Legal-$11,479-$11,479
Insurance$6,918$1,729-$8,647
Other Expenses$2,684$671$4,377$3,355
Interest-$595-$595
Total Functional Expenses$4,797,160$447,010$91,658$5,335,828

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,335,828
Total Expenses per Audited Statements$5,335,828
Total Expenses per Form 990$5,335,828
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Clcs Action-501(c)(4)Primary Purpose Funding$320,972
Dsst Public Schools-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$182,850
Rocky Mountain Prep-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$154,600
Reach University-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$131,750
Jack Holmes LLC-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$103,500
Atlas Preparatory School-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$50,175
University Prep-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$39,425
Kipp Colorado-501(c)(3)Charter Educator Development Pathway Program - Applicant Tuition Reimbursement$28,225
Salida Montessori Charter School-501(c)(3)Healthy Meals Project$25,983
Georgetown Community School-501(c)(3)Healthy Meals Project$15,000
Knowledge Quest Academy-501(c)(3)Healthy Meals Project$15,000
Steamboat Montessori-501(c)(3)Healthy Meals Project$15,000
Mountain Middle School-501(c)(3)Healthy Meals Project$12,440
High Rockies Community School-501(c)(3)Planning Grant - Year 0 Marketing and Enrollment$10,000
Vista Charter School-501(c)(3)Healthy Meals Project$8,000
Southwest Open School-501(c)(3)Healthy Meals Project$7,830
The Juniper School-501(c)(3)Healthy Meals Project$7,705
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligation$470,885
Finance Lease Obligation$5,279
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Classes of members or stockholders the colorado league of charter schools has member schools”

Form 990, Part VI, Section A, Line 7A

“Election of members and their rights as dictated by the organization's bylaws, each year a delegate assembly meeting is held where each member school sends a delegate. The delegates elect four board members, each serving a two year term. In total, eight board members are elected by the member schools; the remaining board positions are appointed.”

Form 990, Part VI, Section A, Line 7B

“Decisions subject to approval of members certain bylaw changes are reviewed and voted on by the members at the annual delegate assembly. The bylaws dictate that any changes to the articles of incorporation and sections 1, 2, 3, and 9 of the bylaws have to be approved by the members at the delegate assembly.”

Form 990, Part VI, Section B, Line 11B

“Organization's process to review form 990 the 990 is reviewed by the vp of finance and the finance committee prior to filing with the irs.”

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

“Enforcement of conflicts policy the board conducts an anuual self-evaluation for potential conflicts of interest, including the perception of such a conflict. Whenever the board is making a decision that might involve a conflict for a board member, that member recuses themselves from any part of the decision making process.”

Form 990, Part VI, Section B, Line 15

“Compensation process for top official for the president's compensation, the board has used data collected on the compensation of other leaders of state charter school associations. For the compensation of other league employees, the organization has used the colorado nonprofit association's survey of nonprofit salaries, which is published every other year, as an important benchmark. The board and the staff leadership are committed to compensating employees competitively in order to attract and retain the best.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation governing and financial documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Colorado League of Charter Schools
EIN
84-1288512
Phone
3039895356
Address
104 N BROADWAY SUITE 400, DENVER, CO 80203

Signing Officer

Name
David Singer
Title
Board Chair
Phone
3039895356
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Wetzel
Formed
1994
Legal Domicile
Co
Voting Board Members
14
Independent Board Members
14
Employees
14
Volunteers
0

Preparer

Firm
Watson Coon Ryan LLC
Address
6025 SOUTH QUEBEC STREET SUITE 260, CENTENNIAL, CO 80111
Preparer
Kelly D Watson
Phone
3037923020
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of the oversight of the audit of its financial statements and selection of an independent accountant has not changed from prior years.”

Financial Statement Notes

PART IV, LINE 2B:

“The organization often acts as a fiscal agent for charter schools that either do not have their own 501(c)(3) status, or that do not ahve the office staff to handle donations, bill paying, etc.”

Raw XML AppendixShowing 400 of 798 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt065927
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE STUDENT ACHIEVEMENT BY SUPPORTING COLORADO'S CHARTER SCHOOLS, POSITIVELY RESHAPING THE PUBLIC SCHOOL LANDSCAPE, AND ADVANCING OPPORTUNITIES FOR INNOVATION AND EXPANDED HIGH-QUALITY PUBLIC SCHOOL CHOICE.
IRS990/AdvertisingGrp/FundraisingAmt07163
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IRS990/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080203
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0438326
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IRS990/CompensationProcessOtherInd01
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IRS990/DepreciationDepletionGrp/TotalAmt016535
IRS990/Desc0SCHOOL SERVICES/MEMBERSHIP SUPPORT - THE LEAGUE PROVIDES A VARIETY OF SERVICES TO SUPPORT AND IMPROVE QUALITY OF OPERATING CHARTER SCHOOLS, INCLUDING INFORMATION AND RESOURCES FOR GOVERNANCE, OPERATING, PROFESSIONAL DEVELOPMENT, AND WELLNESS. THERE ARE APPROXIMATELY 134,000 CHARTER SCHOOL STUDENTS IN COLORADO.
IRS990/DescribedInSection501c3Ind01
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IRS990/FeesForServicesAccountingGrp/TotalAmt012500
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IRS990/FeesForServicesLegalGrp/TotalAmt011479
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IRS990/FeesForServicesLobbyingGrp/TotalAmt0140275
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IRS990/Form990PartVIISectionAGrp/PersonNm15MARK HEFFNER
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt16VP COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF OF STAFF/VP OF SCHOOL SERVICES
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IRS990/ProgSrvcAccomActy3Grp/Desc0MAJOR EVENTS & COMMUNICATIONS - THE LEAGUE PROVIDES A VARIETY OF SERVICES TO SUPPORT THE DEVELOPMENT, GROWTH, EXPANSION AND REPLICATION OF HIGH QUALITY CHARTER SCHOOLS. THE LEAGUE'S NEW SCHOOL DEVELOPMENT SERVICES ARE DESIGNED TO SUPPORT PLANNING EFFORTS FROM THE TIME FOUNDING GROUPS FIRST MEET, THROUGH A SCHOOL'S SECOND YEAR OF OPERATION.
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