Civic Intelligence

The Colorado Nonprofit Development

EIN 84-1493585 • 501(c)3 • Denver, CO

View Organization Page

Profile

Cndc maximizes the impact of nonprofits through fiscal sponsorship to enable all colorado communities to thrive.

PO Box 18770Denver, CO 80218

www.cndc.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.30x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.25x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

6.1%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $10M-$25M 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

87th percentile

30%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.6%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$17,839,913

Up $4,134,488 (+30%) from 2023

Liabilities

Up

$5,360,194

Up $2,845,645 (+113%) from 2023

Net Assets

Up

$12,479,719

Up $1,288,843 (+12%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin54th percentile

Revenue

Up

$21,233,809

Up $1,680,540 (+8.6%) from 2023

Expenses

Up

$19,944,966

Up $1,577,950 (+8.6%) from 2023

Net Income

Up

$1,288,843

Up $102,590 (+8.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $7,792,576Liabilities 2010: $546,416Net Assets 2010: $7,246,1602010Assets 2011: $6,094,024Liabilities 2011: $628,930Net Assets 2011: $5,465,0942011Assets 2012: $8,138,642Liabilities 2012: $769,235Net Assets 2012: $7,369,4072012Assets 2013: $9,144,524Liabilities 2013: $870,560Net Assets 2013: $8,273,9642013Assets 2014: $9,774,272Liabilities 2014: $983,623Net Assets 2014: $8,790,6492014Assets 2015: $6,871,457Liabilities 2015: $566,737Net Assets 2015: $6,304,7202015Assets 2016: $11,200,468Liabilities 2016: $1,086,469Net Assets 2016: $10,113,9992016Assets 2017: $11,317,670Liabilities 2017: $1,013,076Net Assets 2017: $10,304,5942017Assets 2018: $13,078,903Liabilities 2018: $1,067,247Net Assets 2018: $12,011,6562018Assets 2019: $14,463,654Liabilities 2019: $1,621,034Net Assets 2019: $12,842,6202019Assets 2020: $14,395,843Liabilities 2020: $1,352,644Net Assets 2020: $13,043,1992020Assets 2021: $14,855,022Liabilities 2021: $1,566,529Net Assets 2021: $13,288,4932021Assets 2022: $12,973,224Liabilities 2022: $2,968,601Net Assets 2022: $10,004,6232022Assets 2023: $13,705,425Liabilities 2023: $2,514,549Net Assets 2023: $11,190,8762023Assets 2024: $17,839,913Liabilities 2024: $5,360,194Net Assets 2024: $12,479,7192024

Highlighted filing

2024

Assets$17,839,913
Liabilities$5,360,194
Net Assets$12,479,719
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $7,927,4652010Revenue 2011: $9,229,209Expenses 2011: $11,010,275Net Income 2011: -$1,781,0662011Expenses 2012: $10,359,9902012Revenue 2013: $15,130,925Expenses 2013: $14,226,368Net Income 2013: $904,5572013Revenue 2014: $16,826,797Expenses 2014: $16,310,112Net Income 2014: $516,6852014Revenue 2015: $13,342,081Expenses 2015: $15,828,010Net Income 2015: -$2,485,9292015Revenue 2016: $18,623,546Expenses 2016: $14,814,267Net Income 2016: $3,809,2792016Revenue 2017: $16,515,042Expenses 2017: $16,324,447Net Income 2017: $190,5952017Revenue 2018: $18,658,595Expenses 2018: $16,951,533Net Income 2018: $1,707,0622018Revenue 2019: $17,329,005Expenses 2019: $16,498,041Net Income 2019: $830,9642019Revenue 2020: $16,891,780Expenses 2020: $16,691,201Net Income 2020: $200,5792020Revenue 2021: $20,858,475Expenses 2021: $20,613,181Net Income 2021: $245,2942021Revenue 2022: $19,209,657Expenses 2022: $22,493,527Net Income 2022: -$3,283,8702022Revenue 2023: $19,553,269Expenses 2023: $18,367,016Net Income 2023: $1,186,2532023Revenue 2024: $21,233,809Expenses 2024: $19,944,966Net Income 2024: $1,288,8432024

Highlighted filing

2024

Revenue$21,233,809
Expenses$19,944,966
Net Income$1,288,843
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$17,839,913
Liabilities
$5,360,194
Net assets
$12,479,719
Revenue
$21,233,809
Expenses
$19,944,966
Net income
$1,288,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$5.36$12.5$21.2$19.9$1.29
2023Detailed filing. Detailed filing data is available for this year.$13.7$2.51$11.2$19.6$18.4$1.19
2022Detailed filing. Detailed filing data is available for this year.$13.0$2.97$10.0$19.2$22.5$3.28
2021Detailed filing. Detailed filing data is available for this year.$14.9$1.57$13.3$20.9$20.6$0.25
2020Detailed filing. Detailed filing data is available for this year.$14.4$1.35$13.0$16.9$16.7$0.20
2019Detailed filing. Detailed filing data is available for this year.$14.5$1.62$12.8$17.3$16.5$0.83
2018Detailed filing. Detailed filing data is available for this year.$13.1$1.07$12.0$18.7$17.0$1.71
2017Detailed filing. Detailed filing data is available for this year.$11.3$1.01$10.3$16.5$16.3$0.19
2016Detailed filing. Detailed filing data is available for this year.$11.2$1.09$10.1$18.6$14.8$3.81
2015Detailed filing. Detailed filing data is available for this year.$6.87$0.57$6.30$13.3$15.8$2.49
2014Detailed filing. Detailed filing data is available for this year.$9.77$0.98$8.79$16.8$16.3$0.52
2013Detailed filing. Detailed filing data is available for this year.$9.14$0.87$8.27$15.1$14.2$0.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$0.77$7.37$10.4
2011Summary only. Only limited summary data is available for this year.$6.09$0.63$5.47$9.23$11.0$1.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.79$0.55$7.25$7.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$21,233,809
Mission and Program Overview

Mission

Cndc improves the quality of life in colorado. Cndc's mission is to foster the development of a healthy and vibrant nonprofit sector in colorado by enhancing the effective and efficient use of community resources and by supporting the development of charitable projects and nonprofits. Cndc provides comprehensive fiscal sponsorship to charitable groups (called "projects"). Projects are part of cndc's corporate and legal structure and cndc provides all back-office functions, including finance, hr and liability insurance for projects. Projects in turn provide a wide range of services to colorado communities. Combined cndc's projects serve thousands of coloradoans a year with services as varied as healthcare advocacy and reform, education reform, public health services, family support and advocacy, and a variety of other human services.

Cndc maximizes the impact of nonprofits through fiscal sponsorship to enable all colorado communities to thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,996,310$13,387,259▲ $4,390,949
Pledges and Grants Receivable$3,927,323$3,838,673▼ $88,650
Intangible Assets$359,279$205,178▼ $154,101
Prepaid Expenses and Deferred Charges$124,632$182,109▲ $57,477
Land, Buildings, and Equipment, Net$103,438$122,513▲ $19,075
Accounts Receivable$64,275$40,115▼ $24,160
Investments in Publicly Traded Securities$571$9▼ $562
Cash and Non-Interest-Bearing Accounts$81,743$5▼ $81,738
Total Assets$13,705,425$17,839,913▲ $4,134,488
Other Assets Total$47,854$64,052▲ $16,198
Liabilities
Deferred Revenue$44,144$3,561,445▲ $3,517,301
Accounts Payable and Accrued Expenses$1,010,659$1,356,016▲ $345,357
Unsecured Notes Loans Payable$892,694--
Mortgage Notes Payable Secured by Investment Property$188,639$228,819▲ $40,180
Other Liabilities$378,413$213,914▼ $164,499
Total Liabilities$2,514,549$5,360,194▲ $2,845,645
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,873,093$10,163,844▲ $1,290,751
Net Assets Without Donor Restrictions$2,317,783$2,315,875▼ $1,908
Total Net Assets Fund Balance$11,190,876$12,479,719▲ $1,288,843
Total Liabilities and Net Assets / Fund Balance$13,705,425$17,839,913▲ $4,134,488

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$76,923$73,657$150,580
Leasehold Improvements$34,883$43,803$78,686
Equipment$10,707$21,351$32,058
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melinda HiggsPresident/ceFT$257,366$26,099$283,465
Melinda HiggsPresident/CEO-$257,366$36,099$283,465
Kevin Van VleetCFOFT$194,956$23,123$228,079
Stephanie KnightProject DireFT$198,265$16,485$214,750
Stephanie KnightProject Director-$198,265$16,485$214,750
Papa DiaProject DireFT$137,405$21,725$159,130
Papa DiaProject Director-$137,405$21,725$159,130
Elizabeth OrareControllerFT$120,170$20,528$140,698
Eileen BennettProject DireFT$117,331$20,498$137,829
Nicole LeszmanFiscal SponsFT$111,732$20,197$131,929

Board Members and Trustees

NameTitle
Maribel Cifuentes Thru 0524Chair
Rich MartinezChair
Raymael BlackwellVice Chair
Ann HovlandDirector
Kaia Gallagher Thru 1224Director
Melanie BartlettDirector
Melissa JohnsenDirector
Monalisa OlarteDirector
Noah AtencioDirector
Taryn FortDirector
Will ChanSecretary
Maria MontoyaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,409,698
Program Service Revenue
$724,341
Investment Income
$350,991
Other Revenue
$748,779
All Other Contributions
$12,365,189
Change in Net Assets
$1,288,843

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies7,589$236,845Fair Market Value (FMV)
Cars and Other Vehicles1$15,000Fair Market Value (FMV)
Total Noncash Contributions7,590$251,845-

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,233,809
Revenue Not Reported on Form 990
$2,400
Total Revenue per Audited Statements
$21,236,209
Total Revenue per Form 990
$21,233,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,759,435
Salaries, Compensation, and Employee Benefits$8,761,979
Grants and Similar Amounts Paid$423,552
Total Fundraising Expense$327,257
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,849,755$753,666$146,277$6,749,698
Fees for Services Other$4,452,561$137,446$6,571$4,596,578
Other Employee Benefits$638,819$95,990$17,110$751,919
Payroll Taxes$549,417$99,168$15,068$663,653
Current Officers, Directors, Trustees, and Key Employees$88,005$395,193$28,347$511,545
Occupancy$391,571$43,807$1,181$436,559
Information Technology$196,718$131,145$23,435$351,298
Grants to Domestic Orgs$299,150--$299,150
Office Expenses$177,064$85,456$2,969$265,489
Travel$182,131$14,165$717$197,013
Conferences and Meetings$183,832$9,328$464$193,624
All Other Expenses$77,314$20,095$79,674$177,083
Advertising$155,616$929$7$156,552
Grants to Domestic Individuals$124,402--$124,402
Insurance$20,434$82,783$3,068$106,285
Pension Plan Contributions$81,552$2,193$1,419$85,164
Other Expenses$57,631$21,586$950$80,167
Fees for Services Lobbying-$42,954-$42,954
Depreciation Depletion-$41,662-$41,662
Total Functional Expenses$17,484,634$2,133,075$327,257$19,944,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$19,947,366
Expenses per Audited Statements$19,944,966
Total Expenses per Form 990$19,944,966
Expenses Not Reported on Form 990$2,400
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CHILDREN'S HOSPITAL COLORADOAurora, CO501c3General Support$82,500
University of Northern ColoradoGreeley, CO501c3General Support$80,000
Birdseed CollectiveDenver, CO501c3General Support$25,000
Music MovementRexburg, ID501c3General Support$25,000
Brantleys BuddiesJohnstown, CO501c3General Support$10,000
Ges Coalition IncDenver, CO501c3General Support$10,000
Marshall TogetherLouisville, CO501c3General Support$10,000
Project Angel HeartDenver, CO501c3General Support$10,000
The Hadanou CollectiveDenver, CO501c3General Support$10,000
Tower Industry Family SupportWatertown, SD501c3General Support$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$748,779
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
All Other Event$748,779$748,779-$748,779
Total Events$748,779$748,779-$748,779
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 Payable$213,914
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, Page 6, Part VI, Line 11B

“The form 990 is first reviewed by the organization's chief financial officer, president, board chair, and treasurer. It is then made available to the board electronically.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors meets 4-5 times per year, at which time officers and directors disclose conflict of interest transactions, if any, and remove themselves from voting. Written statements are signed at least annually. There were no conflicts during 2024.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee followed cndc's compensation policy of what should be included for consideration and then determined a range based on the position that the compensation could be above or below and average. This method was then applied to other positions of the organization.”

Form 990, Page 6, Part VI, Line 15B

“See the process performed for top management officials; the same process is used for other key employees.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are made available to the public via the organization's website. The documents are available at the main office during regular business hours.”

Filing and Contact Details

Filer

Filer Name
The Colorado Nonprofit Development
EIN
84-1493585
Phone
7208550501
Address
PO BOX 18770, DENVER, CO 80218

Signing Officer

Name
Melinda Higgs
Title
President/CEO
Phone
7208550501
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melinda Higgs
Formed
1998
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
157
Volunteers
2,815

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The organization has nearly 100 other programs and services.”

Form 990, Part IX, Line 11G

“Professional fees 321,610 90,210 4,491 contract labor 4,001,364 34,058 0 consulting & training 34,432 0 1,065 evaluation 45,416 0 0 internships & americorps 49,739 13,178 1,015 total 4,452,561 137,446 6,571”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management believes that cndc has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. Cndc would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt15PROJECT DIRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt17PROJECT DIRE
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IRS990/ProgramServiceRevenueGrp/Desc4TUITION
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IRS990/ProgSrvcAccomActy2Grp/Desc0ASSURING BETTER CHILD HEALTH & DEVELOPMENT (ABCD) WORKS WITH COMMUNITIES, PEDIATRIC HEALTH CARE PROVIDERS, CHILD CARE PROVIDERS AND FAMILIES TO HELP THEM IDENTIFY AS EARLY AS POSSIBLE CHILDREN WHO MAY HAVE POTENTIAL DEVELOPMENTAL DELAYS. ABCD ALSO FOCUSES ON ENSURING THAT ONCE CHILDREN WITH POTENTIAL DELAYS ARE IDENTIFIED, THEY ARE SUCCESSFULLY CONNECTED WITH THE SERVICES AND RESOURCES THEY NEED AS SOON AS POSSIBLE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILIES FORWARD RESOURCE CENTER -- A PROJECT OF CNDC THAT WORKS WITH FAMILIES PROVIDING CASE MANAGEMENT, FAMILY ADVOCACY, COUNSELING SERVICES, AND SUPPORT GROUPS FOR WOMEN AND PARENTS TO CREATE A SAFE, HEALTHY, AND CONNECTED COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0123330
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION HAS NEARLY 100 OTHER PROGRAMS AND SERVICES.
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