Civic Intelligence

Village Merchant Association

EIN 93-2126177 • 501(c)6 • Denver, CO

Profile

Marketing and promotion of the village shopping center through social media and coupon books.

240 St Paul Street Suite 200Denver, CO 80206

not applicable

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

92nd percentile

38%

Higher net margin than 92% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

47%

Faster asset growth than 91% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-0.4%

Faster revenue growth than 50% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$82,832

Up $26,303 (+47%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$82,832

Up $26,303 (+47%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin92nd percentile

Revenue

Down

$70,090

Down $303 (-0.4%) from 2023

Expenses

Down

$43,787

Down $34,247 (-44%) from 2023

Net Income

Up

$26,303

Up $33,944 (+444%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$100K$50K$0Assets 2023: $56,529Liabilities 2023: $0Net Assets 2023: $56,5292023Assets 2024: $82,832Liabilities 2024: $0Net Assets 2024: $82,8322024

Highlighted filing

2024

Assets$82,832
Liabilities$0
Net Assets$82,832
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$100K$50K$0-$50KRevenue 2023: $70,393Expenses 2023: $78,034Net Income 2023: -$7,6412023Revenue 2024: $70,090Expenses 2024: $43,787Net Income 2024: $26,3032024

Highlighted filing

2024

Revenue$70,090
Expenses$43,787
Net Income$26,303
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
$82,832
Liabilities
$0
Net assets
$82,832
Revenue
$70,090
Expenses
$43,787
Net income
$26,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$82.8$0.00$82.8$70.1$43.8$26.3
2023Detailed filing. Detailed filing data is available for this year.$56.5$0.00$56.5$70.4$78.0$7.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$70,090
Mission and Program Overview

Mission

Marketing and promotion of the village shopping center through social media and coupon books.

To market the center and drive customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$64,170$64,170→ $0
Cash and Non-Interest-Bearing Accounts$29,395$51,812▲ $22,417
Accounts Receivable$27,134$31,020▲ $3,886
Rtn Earn Endowment Incm Other Fnds$-7,641$18,662▲ $26,303
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$56,529$82,832▲ $26,303
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$56,529$82,832▲ $26,303
Total Liabilities and Net Assets / Fund Balance$56,529$82,832▲ $26,303
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Mark SidellChair
Evan GartPresident
Thomas a GartVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$70,090
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$26,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,787
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
Advertising$43,170--$43,170
Other Expenses-$402-$402
Office Expenses-$215-$215
Total Functional Expenses$43,170$617$0$43,787
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Section B, Line 11B

“The 990 is reviewed by the governing body as well as the controller of the association.”

Form 990, Part VI, Section C, Line 19

“Governing document and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Village Merchant Association
EIN
93-2126177
Phone
3033331933
Address
240 ST PAUL STREET SUITE 200, DENVER, CO 80206

Signing Officer

Name
Evan Gart
Title
President
Phone
3033331933
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evan Gart
Formed
2023
Legal Domicile
Co
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Amenta LLC
Address
128 N 6TH STREET UNIT D, WINDSOR, CO 80550
Preparer
Elizabeth Amenta CPA
Phone
9548175279
Raw XML Appendix252 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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