Civic Intelligence

Rachel'S Challenge

990 • Fiscal year 2020 • EIN 84-1557094

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 28, 2020

12577 E Caley AvenueCentennial, CO 80111

(303) 470-3000

Siviq Scores

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

Liabilities / Assets

87th percentile

0.68x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.19x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

26th percentile

-7.0%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$208,376

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

36th percentile

1.0%

Faster asset growth than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

25th percentile

-18%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$720,963

Up $7,415 (+1.0%) from 2019

Net Assets

Down

$228,788

Down $184,512 (-45%) from 2019

Liabilities

Up

$492,175

Up $191,927 (+64%) from 2019

Revenue

Down

$2,650,087

Down $563,493 (-18%) from 2019

Expenses

Down

$2,834,599

Down $273,863 (-8.8%) from 2019

Net Income

Down

-$184,512

Down $289,630 (-276%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,360,456Liabilities 2012: $906,362Net Assets 2012: $454,0942012Assets 2013: $1,337,072Liabilities 2013: $807,102Net Assets 2013: $529,9702013Assets 2014: $853,884Liabilities 2014: $639,531Net Assets 2014: $214,3532014Assets 2015: $1,864,181Liabilities 2015: $1,241,749Net Assets 2015: $622,4322015Assets 2016: $1,280,868Liabilities 2016: $1,093,993Net Assets 2016: $186,8752016Assets 2017: $815,455Liabilities 2017: $442,814Net Assets 2017: $372,6412017Assets 2018: $648,075Liabilities 2018: $339,893Net Assets 2018: $308,1822018Assets 2019: $713,548Liabilities 2019: $300,248Net Assets 2019: $413,3002019Assets 2020: $720,963Liabilities 2020: $492,175Net Assets 2020: $228,7882020Assets 2021: $737,546Liabilities 2021: $609,656Net Assets 2021: $127,8902021Assets 2022: $3,071,333Liabilities 2022: $271,500Net Assets 2022: $2,799,8332022Assets 2023: $2,777,575Liabilities 2023: $256,551Net Assets 2023: $2,521,0242023Assets 2024: $2,610,322Liabilities 2024: $310,305Net Assets 2024: $2,300,0172024Assets 2025: $2,186,121Liabilities 2025: $204,648Net Assets 2025: $1,981,4732025

Highlighted filing

2020

Assets$720,963
Liabilities$492,175
Net Assets$228,788

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $6,593,589Expenses 2012: $6,003,699Net Income 2012: $589,8902012Expenses 2013: $5,935,4952013Revenue 2014: $4,299,942Expenses 2014: $4,615,559Net Income 2014: -$315,6172014Revenue 2015: $3,858,915Expenses 2015: $3,450,836Net Income 2015: $408,0792015Revenue 2016: $3,911,090Expenses 2016: $4,346,647Net Income 2016: -$435,5572016Revenue 2017: $3,444,618Expenses 2017: $3,258,852Net Income 2017: $185,7662017Revenue 2018: $2,976,313Expenses 2018: $3,040,772Net Income 2018: -$64,4592018Revenue 2019: $3,213,580Expenses 2019: $3,108,462Net Income 2019: $105,1182019Revenue 2020: $2,650,087Expenses 2020: $2,834,599Net Income 2020: -$184,5122020Revenue 2021: $1,506,108Expenses 2021: $1,607,006Net Income 2021: -$100,8982021Revenue 2022: $4,377,358Expenses 2022: $1,705,415Net Income 2022: $2,671,9432022Revenue 2023: $1,575,608Expenses 2023: $1,854,417Net Income 2023: -$278,8092023Revenue 2024: $1,598,838Expenses 2024: $1,819,845Net Income 2024: -$221,0072024Revenue 2025: $1,503,006Expenses 2025: $1,821,550Net Income 2025: -$318,5442025

Highlighted filing

2020

Revenue$2,650,087
Expenses$2,834,599
Net Income-$184,512
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 28, 2020
Return Version
2019v5.0
Gross Receipts
$2,687,066
Mission and Program Overview

Mission

To inspire, equip and empower every person to create a permanent positive cultural change by starting a chain reaction of kindness and compassion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$353,572$371,965▲ $18,393
Savings and Temporary Cash Investments$210,459$239,295▲ $28,836
Inventories for Sale or Use$34,761$52,151▲ $17,390
Land, Buildings, and Equipment, Net$31,329$23,892▼ $7,437
Prepaid Expenses and Deferred Charges$58,038$19,836▼ $38,202
Accounts Receivable$4,794$3,577▼ $1,217
Pledges and Grants Receivable$11,295$947▼ $10,348
Total Assets$713,548$720,963▲ $7,415
Other Assets Total$9,300$9,300→ $0
Liabilities
Unsecured Notes Loans Payable-$311,800-
Accounts Payable and Accrued Expenses$81,956$96,137▲ $14,181
Deferred Revenue$218,292$84,238▼ $134,054
Total Liabilities$300,248$492,175▲ $191,927
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$364,087$168,302▼ $195,785
Net Assets With Donor Restrictions$49,213$60,486▲ $11,273
Total Net Assets Fund Balance$413,300$228,788▼ $184,512
Total Liabilities and Net Assets / Fund Balance$713,548$720,963▲ $7,415

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,026$140,884$155,910
Other Land Buildings$8,866$124,735$133,601
Leasehold Improvements-$7,023$7,023
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert S UngerCEOFT$192,434$15,942$208,376
Darrell ScottCo-founder,pFT$152,556$9,637$162,193
Darrell ScottCo-founder,president-$152,556$9,637$162,193
Sandy ScottCo-founder,FT$95,078$8,255$103,333
Revenue and Support

Revenue Composition

Contributions and Grants
$839,012
Program Service Revenue
$1,804,025
Investment Income
$-1,223
Other Revenue
$8,273
All Other Contributions
$839,012
Change in Net Assets
$-184,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,941,552
Other Expenses$893,047
Total Fundraising Expense$122,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,014,586$171,932$24,756$1,211,274
Current Officers, Directors, Trustees, and Key Employees$254,546$158,581$26,941$440,068
Travel$327,865$10,638$419$338,922
Conferences and Meetings$143,109-$57,935$201,044
Occupancy$123,898$19,716$403$144,017
Other Employee Benefits$113,425$18,894$3,210$135,529
Payroll Taxes$95,167$24,168$3,412$122,747
Office Expenses$30,966$19,381$3,307$53,654
Pension Plan Contributions$23,041$8,207$686$31,934
Information Technology$26,027$566$1,312$27,905
Insurance$14,651$3,756$362$18,769
Depreciation Depletion$14,672$602$57$15,331
Fees for Services Accounting-$11,158-$11,158
Fees for Services Other-$6,162-$6,162
Other Expenses$28,296$1,300-$1,300
Total Functional Expenses$2,256,738$455,061$122,800$2,834,599
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$41,002
Fundraising Direct Expenses$32,729
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wellshire$41,002$41,002$32,729$8,273
Total Events$41,002$41,002$32,729$8,273
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Larry ScottFam of Brd MembEmployeeNo$73,486
-OfficerPresidentNo$60,000
Mike ScottFam of Brd MembEmployeeNo$46,956
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 2

Darrell scott sandy scott co-founder co-founder married, share one vote

Form 990, Page 6, Part VI, Line 11B

990 is reviewed by the accounting manager and the ceo before being filed.

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

ANNUAL DISCLOSURE.

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

Board of directors is exclusively responsible for final approval of officer and key employee compensation. The organization uses data from web-based salary comparison tools and mountain states employer council compensation surveys. They are available through nonprofit websites and the secretary of state.

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

Board of directors is exclusively responsible for final approval of officer and key employee compensation. The organization uses data from web-based salary comparison tools.

Form 990, Page 6, Part VI, Line 19

Available upon request, through nonprofit websites, and the secretary of state.

Filing and Contact Details

Filer

Filer Name
RACHEL'S CHALLENGE
EIN
84-1557094
Phone
3034703000
Address
12577 E CALEY AVENUE, CENTENNIAL, CO 80111

Signing Officer

Name
Robert S Unger
Title
CEO
Phone
3034703000
Signed
2020-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert S Unger
Formed
2000
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
15
Employees
49
Volunteers
110

Preparer

Firm
The Adams Group LLC
Address
400 S COLORADO BLVD STE 690, DENVER, CO 80246
Preparer
Jason D Adams CPA
Phone
3037333796
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Conducting surveys, making presentations,advocacy and community awareness, and other various projects.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income tax under section 501(c)(3) of the united states internal revenue code and comparable state law, and contributions to it are deductible within the limitations prescribed by the code. The organization has been classified as a publicly supported organization which is not a private foundation under section 509(a) of the code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended june 30, 2020 and 2019. The organization files its form 990 in the u.s. Federal jurisdiction. The organization is generally no longer subject to examination by the internal revenue service for years before 2017.

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IRS990/MissionDesc0TO INSPIRE, EQUIP AND EMPOWER EVERY PERSON TO CREATE A PERMANENT POSITIVE CULTURAL CHANGE BY STARTING A CHAIN REACTION OF KINDNESS AND COMPASSION.
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IRS990/OtherExpensesGrp/Desc1SPEAKER TRAINING
IRS990/OtherExpensesGrp/Desc2DONATION
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IRS990/PayrollTaxesGrp/FundraisingAmt03412
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IRS990/PayrollTaxesGrp/ProgramServicesAmt095167
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IRS990/PrincipalOfficerNm0ROBERT S UNGER
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
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IRS990/PYContributionsGrantsAmt0859662
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IRS990/PYOtherRevenueAmt033635
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IRS990/PYRevenuesLessExpensesAmt0105118
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IRS990/PYTotalRevenueAmt03213580
IRS990/ReconcilationRevenueExpnssAmt0-184512
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt01804025
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0210459
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0690424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0283453
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IRS990ScheduleA/TotalSupportAmt02766719
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07023
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08866
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0124735
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0133601
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, AND CONTRIBUTIONS TO IT ARE DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2020 AND 2019. THE ORGANIZATION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.19$0.20$1.98$1.50$1.82$0.32
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.31$2.30$1.60$1.82$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.26$2.52$1.58$1.85$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.27$2.80$4.38$1.71$2.67
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.61$0.13$1.51$1.61$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.49$0.23$2.65$2.83$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.30$0.41$3.21$3.11$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.34$0.31$2.98$3.04$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.44$0.37$3.44$3.26$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.28$1.09$0.19$3.91$4.35$0.44
2015Detailed filing. Detailed filing data is available for this year.$1.86$1.24$0.62$3.86$3.45$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.64$0.21$4.30$4.62$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.81$0.53$5.94
2012Summary only. Only limited summary data is available for this year.$1.36$0.91$0.45$6.59$6.00$0.59