Civic Intelligence

Growing Years School

990 • Fiscal year 2016 • EIN 84-1477810

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 12, 2017

151 School StreetBasalt, CO 81621

(970) 927-8008

Siviq Scores

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

Liabilities / Assets

79th percentile

0.12x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.03x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-1.2%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$56,800

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$99,323

Down $14,039 (-12%) from 2015

Net Assets

Down

$86,997

Down $5,701 (-6.2%) from 2015

Liabilities

Down

$12,326

Down $8,338 (-40%) from 2015

Revenue

Up

$492,063

Up $115,844 (+31%) from 2015

Expenses

Up

$497,764

Up $116,470 (+31%) from 2015

Net Income

Down

-$5,701

Down $626 (-12%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $107,746Liabilities 2011: $23,809Net Assets 2011: $83,9372011Assets 2012: $87,097Liabilities 2012: $9,798Net Assets 2012: $77,2992012Assets 2013: $84,803Liabilities 2013: $6,844Net Assets 2013: $77,9592013Assets 2014: $111,312Liabilities 2014: $13,539Net Assets 2014: $97,7732014Assets 2015: $113,362Liabilities 2015: $20,664Net Assets 2015: $92,6982015Assets 2016: $99,323Liabilities 2016: $12,326Net Assets 2016: $86,9972016Assets 2017: $144,948Liabilities 2017: $5,815Net Assets 2017: $139,1332017Assets 2018: $168,605Liabilities 2018: $14,556Net Assets 2018: $154,0492018Assets 2019: $232,109Liabilities 2019: $16,887Net Assets 2019: $215,2222019Assets 2020: $405,278Liabilities 2020: $11,481Net Assets 2020: $393,7972020Assets 2021: $346,931Liabilities 2021: $4,215Net Assets 2021: $342,7162021Assets 2022: $427,792Liabilities 2022: $11,884Net Assets 2022: $415,9082022Assets 2023: $343,150Liabilities 2023: $14,862Net Assets 2023: $328,2882023

Highlighted filing

2016

Assets$99,323
Liabilities$12,326
Net Assets$86,997

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $310,531Expenses 2011: $293,690Net Income 2011: $16,8412011Expenses 2012: $279,8882012Revenue 2013: $322,011Expenses 2013: $321,351Net Income 2013: $6602013Revenue 2014: $360,599Expenses 2014: $340,785Net Income 2014: $19,8142014Revenue 2015: $376,219Expenses 2015: $381,294Net Income 2015: -$5,0752015Revenue 2016: $492,063Expenses 2016: $497,764Net Income 2016: -$5,7012016Revenue 2017: $786,301Expenses 2017: $734,165Net Income 2017: $52,1362017Revenue 2018: $918,140Expenses 2018: $903,224Net Income 2018: $14,9162018Revenue 2019: $997,774Expenses 2019: $936,601Net Income 2019: $61,1732019Revenue 2020: $1,005,374Expenses 2020: $826,799Net Income 2020: $178,5752020Revenue 2021: $983,940Expenses 2021: $1,035,021Net Income 2021: -$51,0812021Revenue 2022: $1,220,234Expenses 2022: $1,147,042Net Income 2022: $73,1922022Revenue 2023: $1,404,392Expenses 2023: $1,492,012Net Income 2023: -$87,6202023

Highlighted filing

2016

Revenue$492,063
Expenses$497,764
Net Income-$5,701
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 12, 2017
Return Version
2016v3.0
Gross Receipts
$495,188
Mission and Program Overview

Mission

CHILDCARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$92,698$86,997▼ $5,701
Land, Buildings, and Equipment, Net$66,811$73,531▲ $6,720
Accounts Receivable$14,797$25,355▲ $10,558
Pledges and Grants Receivable$5,892$0▼ $5,892
Receivables From Officers Etc$4,572$0▼ $4,572
Prepaid Expenses and Deferred Charges$853$0▼ $853
Cash and Non-Interest-Bearing Accounts$20,437$437▼ $20,000
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$113,362$99,323▼ $14,039
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$19,664--
Other Liabilities-$9,601-
Deferred Revenue$1,000$2,725▲ $1,725
Total Liabilities$20,664$12,326▼ $8,338
Net Assets / Fund Balance
Total Net Assets Fund Balance$92,698$86,997▼ $5,701
Total Liabilities and Net Assets / Fund Balance$113,362$99,323▼ $14,039

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,929$24,720$86,649
Equipment$277$20,529$20,806
Other Land Buildings$1,017$10,554$11,571
Leasehold Improvements$10,308$145$10,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adele MattheeDirectorFT$56,800$56,800

Board Members and Trustees

NameTitle
Kaet SnyderPresident
Ann HarrisBoard Member
Cara BorchersBoard Member
Heather LewinBoard Member
Jessica RobisonBoard Member
Jill SpeedBoard Member
Kelly VaughnBoard Member
Cher VincentSecretary
Cheryl VelasquezTreasurer
Stephanie WheelerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$138,374
Program Service Revenue
$339,941
Investment Income
$72
Other Revenue
$13,676
All Other Contributions
$53,056
Change in Net Assets
$-5,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$329,529
Other Expenses$168,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,968--$216,968
Current Officers, Directors, Trustees, and Key Employees$56,880--$56,880
Occupancy$29,642--$29,642
Other Employee Benefits$27,931--$27,931
Payroll Taxes$27,750--$27,750
Fees for Services Accounting$18,397--$18,397
Other Expenses$4,836--$4,836
Depreciation Depletion$3,733--$3,733
All Other Expenses$3,099--$3,099
Office Expenses$2,580--$2,580
Travel$1,802--$1,802
Advertising$1,766--$1,766
Interest$1,175--$1,175
Total Functional Expenses$497,764$0$0$497,764
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,801
Fundraising Direct Expenses$3,125
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rockin Roast$12,929$12,929$3,125$9,804
Total Events$12,929$12,929$3,125$9,804
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 Officers, Directors, Trustees, and Key Employees$4,572$0▼ $4,572
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ready Reserve Loc$9,500
Simple Ira$101
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
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, Line 11B: Form 990 Review Process

Organization officers and bookkeeper review 990 before filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

AVAILABLE UPON REQUEST

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

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Growing Years School
EIN
84-1477810
Phone
9709278008
Address
151 SCHOOL STREET, BASALT, CO 81621

Signing Officer

Name
Kaet Snyder
Title
President
Signed
2017-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kaet Snyder
Formed
1998
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
20

Preparer

Firm
Ned Collum CPA PC
Address
351 Southside Drive, Basalt, CO 81621
Preparer
Christopher B Smith
Phone
9709274780
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt027931
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES OF GRANTS
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2OVERHEAD EXPENSES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt041993
IRS990/OtherExpensesGrp/ProgramServicesAmt141072
IRS990/OtherExpensesGrp/ProgramServicesAmt218140
IRS990/OtherExpensesGrp/ProgramServicesAmt34836
IRS990/OtherExpensesGrp/TotalAmt041993
IRS990/OtherExpensesGrp/TotalAmt141072
IRS990/OtherExpensesGrp/TotalAmt218140
IRS990/OtherExpensesGrp/TotalAmt34836
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/EOYAmt09601
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0216968
IRS990/OtherSalariesAndWagesGrp/TotalAmt0216968
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt027750
IRS990/PayrollTaxesGrp/TotalAmt027750
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt05892
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0853
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KAET SNYDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILDCARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0339941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0339941
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt066024
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0111277
IRS990/PYOtherRevenueAmt010623
IRS990/PYProgramServiceRevenueAmt0299568
IRS990/PYRevenuesLessExpensesAmt0-5075
IRS990/PYSalariesCompEmpBnftPaidAmt0270017
IRS990/PYTotalExpensesAmt0381294
IRS990/PYTotalRevenueAmt0376219
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt04572
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-5701
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0339941
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt092698
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt086997
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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/BookValueAmt061929
IRS990ScheduleD/BuildingsGrp/DepreciationAmt024720
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt086649
IRS990ScheduleD/EquipmentGrp/BookValueAmt0277
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020529
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020806
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010308
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0145
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010453
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01017
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010554
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011571
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0READY RESERVE LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SIMPLE IRA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073531
IRS990ScheduleD/TotalLiabilityAmt09601
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LINE 6B - GROWING YEARS RECEIVES GOVERNMENT ASSISTANCE FROM LOCAL PROGRAMS DESIGNED TO ASSIST CHILDCARE PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NONDISCRIMINATION POLICY HAS BEEN PUBLISHED IN LOCAL NEWSPAPERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03125
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ROCKIN ROAST
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012929
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012929
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012929
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012929
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09804
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03125
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03125
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION OFFICERS AND BOOKKEEPER REVIEW 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$1.40$1.49$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.01$0.42$1.22$1.15$0.07
2021Summary only. Only limited summary data is available for this year.$0.35$0.00$0.34$0.98$1.04$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.01$0.39$1.01$0.83$0.18
2019Summary only. Only limited summary data is available for this year.$0.23$0.02$0.22$1.00$0.94$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.15$0.92$0.90$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.01$0.14$0.79$0.73$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.49$0.50$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.02$0.09$0.38$0.38$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.36$0.34$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.08$0.32$0.32$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.28
2011Summary only. Only limited summary data is available for this year.$0.11$0.02$0.08$0.31$0.29$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits