Civic Intelligence

School District 27J Capital Facility Fee Foundation

990 • Fiscal year 2016 • EIN 84-1577255

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 03, 2016

Organization ProfileN/A
18551 East 160th AvenueBrighton, CO 80601

(303) 655-2979

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

95th percentile

63%

Higher net margin than 95% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$64,848

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

7.1%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$851,377

Up $215,656 (+34%) from 2015

Net Assets

Up

$851,082

Up $215,853 (+34%) from 2015

Liabilities

Down

$295

Down $197 (-40%) from 2015

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin95th percentile

Revenue

Up

$342,589

Up $22,745 (+7.1%) from 2015

Expenses

Down

$126,736

Down $57,350 (-31%) from 2015

Net Income

Up

$215,853

Up $80,095 (+59%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,721,670Liabilities 2010: $3,321Net Assets 2010: $1,718,3492010Assets 2011: $181,226Liabilities 2011: $2,859Net Assets 2011: $178,3672011Assets 2012: $330,067Liabilities 2012: $2,934Net Assets 2012: $327,1332012Assets 2013: $186,972Liabilities 2013: $684Net Assets 2013: $186,2882013Assets 2014: $499,471Liabilities 2014: $0Net Assets 2014: $499,4712014Assets 2015: $635,721Liabilities 2015: $492Net Assets 2015: $635,2292015Assets 2016: $851,377Liabilities 2016: $295Net Assets 2016: $851,0822016Assets 2017: $1,339,527Liabilities 2017: $0Net Assets 2017: $1,339,5272017Assets 2018: $2,297,908Liabilities 2018: $0Net Assets 2018: $2,297,9082018Assets 2019: $3,255,003Liabilities 2019: $208Net Assets 2019: $3,254,7952019Assets 2020: $4,326,952Liabilities 2020: $0Net Assets 2020: $4,326,9522020Assets 2021: $5,117,664Liabilities 2021: $0Net Assets 2021: $5,117,6642021Assets 2022: $4,004,687Liabilities 2022: $1Net Assets 2022: $4,004,6862022Assets 2023: $4,570,128Liabilities 2023: $0Net Assets 2023: $4,570,1282023Assets 2024: $6,198,548Liabilities 2024: $0Net Assets 2024: $6,198,5482024

Highlighted filing

2016

Assets$851,377
Liabilities$295
Net Assets$851,082
Open 2016 Filing

Operations Trend

Revenue Growth58th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $551,1142010Expenses 2011: $1,719,8602011Expenses 2012: $24,4032012Expenses 2013: $392,2442013Revenue 2014: $528,674Expenses 2014: $215,491Net Income 2014: $313,1832014Revenue 2015: $319,844Expenses 2015: $184,086Net Income 2015: $135,7582015Revenue 2016: $342,589Expenses 2016: $126,736Net Income 2016: $215,8532016Revenue 2017: $496,694Expenses 2017: $8,249Net Income 2017: $488,4452017Revenue 2018: $965,339Expenses 2018: $6,958Net Income 2018: $958,3812018Revenue 2019: $917,562Expenses 2019: $7,735Net Income 2019: $909,8272019Revenue 2020: $1,021,916Expenses 2020: $7,432Net Income 2020: $1,014,4842020Revenue 2021: $1,181,297Expenses 2021: $333,152Net Income 2021: $848,1452021Revenue 2022: $1,451,296Expenses 2022: $2,382,624Net Income 2022: -$931,3282022Revenue 2023: $806,710Expenses 2023: $209,569Net Income 2023: $597,1412023Revenue 2024: $1,518,013Expenses 2024: $9,394Net Income 2024: $1,508,6192024

Highlighted filing

2016

Revenue$342,589
Expenses$126,736
Net Income$215,853
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 3, 2016
Return Version
2015v2.1
Gross Receipts
$342,589
Mission and Program Overview

Mission

To promote and assist in the development, financing and acquisition of educational facilities and expansion in School District 27J, located in Brighton, Colorado (The School District).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$602,656$798,623▲ $195,967
Accounts Receivable$8,382$34,290▲ $25,908
Cash and Non-Interest-Bearing Accounts$24,683$18,464▼ $6,219
Total Assets$635,721$851,377▲ $215,656
Liabilities
Accounts Payable and Accrued Expenses$492$295▼ $197
Total Liabilities$492$295▼ $197
Net Assets / Fund Balance
Temporarily Rstr Net Assets$635,229$851,082▲ $215,853
Total Net Assets Fund Balance$635,229$851,082▲ $215,853
Total Liabilities and Net Assets / Fund Balance$635,721$851,377▲ $215,656
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Kerri MontiPlanning ManPT$64,848$64,848

Board Members and Trustees

NameTitle
Jason MceldowneyPresident
Bryan ReidDirector
Charles TedescoDirector
Jacque PhillipsDirector
Jeff QualteriDirector
Joan KnissDirector
Lloyd WorthDirector
Roberta ThimmigDirector
Patrick DaySecretary/tr
Clarke CarlsonVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$340,647
Investment Income
$1,942
Other Revenue
$0
Change in Net Assets
$215,853

Audited Revenue Reconciliation

Revenue per Audited Statements
$342,589
Revenue Not Reported on Form 990
$34,392
Total Revenue per Audited Statements
$376,981
Total Revenue per Form 990
$342,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$119,400$5,436-$5,436
Fees for Services Legal-$1,165-$1,165
Fees for Services Accounting-$735-$735
Total Functional Expenses$119,400$7,336$0$126,736

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$161,128
Expenses per Audited Statements$126,736
Total Expenses per Form 990$126,736
Expenses Not Reported on Form 990$34,392
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 4

“The foundation added to the bylaws, that members of the board of directors must disclose any conflicts of interest to the board and the board may permit or deny the participation of the board member in the discussion or voting in the matter.”

Form 990, Page 6, Part VI, Line 9

“JOY GERDOM”

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

“A draft copy of the 990 was provided to the board of directors prior to filing.”

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

“Any director who has a potential conflict of interest with respect to any transaction proposed for consideration or action by the board of directors shall disclose such potential conflict of interest prior to any discussion or action on the transaction.”

Form 990, Page 6, Part VI, Line 19

“A copy of form 990 and the organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
School District 27j Capital
EIN
84-1577255
Phone
3036552979
Address
18551 EAST 160TH AVENUE, BRIGHTON, CO 80601

Signing Officer

Name
Patrick Day
Title
Secretary/treasurer
Phone
3036552984
Signed
2016-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Day
Formed
2001
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Flewelling & Mitton Pc
Address
287 CENTURY CIR STE 200, LOUISVILLE, CO 80027-1684
Preparer
Kristin L Flewelling
Phone
3034997445
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“The board members donate their time for attending meetings and conducting other duties of their position.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Under the provisions of the internal revenue code section 501(c)(3), the foundation is exempt from federal income tax on earnings from operations or activities related to its status as a non-profit organization. As of june 30, 2016, the irs has not proposed any adjustments that would result in a material change to the foundation's financial position. The foundation is no longer subject to examination by federal and colorado taxing authorities for years before 2012.”

Raw XML Appendix361 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PLANNING MAN
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THREE OUT OF TEN MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS ARE ALSO MEMBERS OF THE SCHOOL DISTRICT. IN ADDITION, THE SCHOOL DISTRICT 27J CAPITAL FACILITY FEE FOUNDATION'S DAY-TO-DAY ACTIVITIES ARE CONDUCTED BY SCHOOL DISTRICT EMPLOYEES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3), THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX ON EARNINGS FROM OPERATIONS OR ACTIVITIES RELATED TO ITS STATUS AS A NON-PROFIT ORGANIZATION. AS OF JUNE 30, 2016, THE IRS HAS NOT PROPOSED ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL CHANGE TO THE FOUNDATION'S FINANCIAL POSITION. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL AND COLORADO TAXING AUTHORITIES FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0161128
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS DONATE THEIR TIME FOR ATTENDING MEETINGS AND CONDUCTING OTHER DUTIES OF THEIR POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION ADDED TO THE BYLAWS, THAT MEMBERS OF THE BOARD OF DIRECTORS MUST DISCLOSE ANY CONFLICTS OF INTEREST TO THE BOARD AND THE BOARD MAY PERMIT OR DENY THE PARTICIPATION OF THE BOARD MEMBER IN THE DISCUSSION OR VOTING IN THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOY GERDOM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT COPY OF THE 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY DIRECTOR WHO HAS A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO ANY TRANSACTION PROPOSED FOR CONSIDERATION OR ACTION BY THE BOARD OF DIRECTORS SHALL DISCLOSE SUCH POTENTIAL CONFLICT OF INTEREST PRIOR TO ANY DISCUSSION OR ACTION ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF FORM 990 AND THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0340647
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IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd080601
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IRS990/VotingMembersIndependentCnt010
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0287 CENTURY CIR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0800271684
ReturnHeader/PreparerPersonGrp/PhoneNum03034997445
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN L FLEWELLING
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-14T11:31:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$851,377
Liabilities
$295
Net assets
$851,082
Revenue
$342,589
Expenses
$126,736
Net income
$215,853
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.20$0.00$6.20$1.52$0.01$1.51
2023Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$0.81$0.21$0.60
2022Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$1.45$2.38$0.93
2021Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$1.18$0.33$0.85
2020Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$1.02$0.01$1.01
2019Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.25$0.92$0.01$0.91
2018Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.97$0.01$0.96
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.50$0.01$0.49
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.34$0.13$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.32$0.18$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.53$0.22$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$1.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$0.55