2023-05-15T12:41:05-05:00 2022-06-30 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2021-07-01 462921607 NONPROFIT MANAGEMENT SERVICES OF COLORADO NONP 3033606600 14280 E JEWELL AVE A AURORA CO 80012 MATTHEW VANAUKEN CHIEF EXECUTIVE OFFICER 3033606600 2023-05-15 1 MATTHEW VANAUKEN 999009999 KYLE FRITCH CPA P01313374 9702238825 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X MATTHEW VANAUKEN 14280 E JEWELL AVE A AURORA CO 80012 8391206 0 X N/A X 2013 CO TO PROVIDE A FOUNDATION OF SUPPORT SERVICES TO NONPROFIT AGENCIES X 5 5 81 5 0 0 0 0 7879957 8313199 16246 -37465 84883 78007 7981086 8353741 0 0 0 0 5828809 5961311 0 0 0 2020028 1832067 7848837 7793378 132249 560363 2183710 0 883476 0 1300234 0 X TO PROVIDE A FOUNDATION OF SUPPORT SERVICES TO NONPROFIT AGENCIES, ALLOWING THE AGENCY TO FOCUS ON BEST MEETING THE NEEDS OF THE COLORADO COMMUNITY. 0 1 7014159 8313199 PROVIDE SUPPORT SERVICES TO RELATED NON-PROFIT ORGANIZATIONS INCLUDING FINANCE, INFORMATION TECHNOLOGY, HUMAN RESOURCES, TRAINING, CONSTRUCTION AND MAINTENANCE, TRANSPORTATION AND FACILITIES MANAGEMENT. 7014159 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 10 0 1 81 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CO X MATTHEW VANAUKEN 3033606600 14280 E JEWELL AVE STE A AURORA CO 80112 X LARRY OLSEN PRESIDENT 0.50 1.80 X X 0 0 0 LESA STELLKE VICE PRESIDENT 0.50 1.80 X X 0 0 0 JACK STIEGELMAR TREASURER 0.50 1.80 X X 0 0 0 TIM MOORE SECRETARY 0.50 1.80 X X 0 0 0 JIM BRENNAN DIRECTOR 0.20 0.70 X 0 0 0 MATT VANAUKEN CHIEF EXECUTIVE OFFICER 4.00 10.30 X 412483 0 33969 KAREN FLORES CHIEF FINANCIAL OFFICER 24.35 0.60 X 233152 0 20219 ERICA KITZMAN CHIEF OPERATING OFFICER 15.00 0.10 X 215956 0 27389 WILL WEDOW SENIOR DIRECTOR OF IT 40.00 X 137834 0 15404 JOSHUA PEREIRA ASSOCIATE DIRECTOR OF IT 40.00 X 119561 0 12126 DANIEL HARCEY VP OF SHARED SERVICES 40.00 X 140273 0 18684 ANDREW PASSMORE SENIOR DIRECTOR OF FINANCE 40.00 X 102896 0 23267 LIOUDMILA SMIRNOVA DATA ARCHITECT 40.00 X 147140 0 5865 1509295 0 156923 14 0 1 0 CONTINUUM OF COLORADO 14280 E JEWELL AVENUE SUITE B AURORA CO 80012 MANAGEMENT SERVICES 140000 1 MANAGEMENT SERVICES 611430 7849450 7849450 INFRASTRUCTURE DEVELOP 230000 438806 438806 SERVICE FEES 611430 24943 24943 8313199 78007 0 78007 78007 78007 37465 -37465 -37465 -37465 8353741 8313199 0 40542 629456 566510 62946 4492053 4042848 449205 488608 439747 48861 351194 316075 35119 1921 1729 192 55930 50337 5593 408940 368046 40894 361103 324993 36110 48926 44033 4893 490892 441803 49089 40991 36892 4099 1652 1487 165 120517 108465 12052 65421 58879 6542 MAINTENANCE 27212 24491 2721 DUES AND SUBSCRIPTIONS 4502 4052 450 204060 183772 20288 7793378 7014159 779219 0 1616200 0 0 0 94958 0 0 0 0 0 147571 0 0 0 324981 0 0 0 0 0 0 2183710 0 822104 0 61372 0 883476 0 X 1300234 0 1300234 0 2183710 0 X 560363 -1860597 X 0 1 X 1 0 X X X 2 CONTINUUM OF COLORADO INC 455324193 10 1 0 4602116 CLASS OF SUPPORTED ORGANIZATIONS 000000000 10 1 0 0 2 0 4602116 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 SCHEDULE A, PART IV, SECTION A, LINE 1: NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) IS ORGANIZED AND OPERATES AS A SUPPORTING ORGANIZATION TO CARRY OUT THE PURPOSES OF AND SUPPORT CHARITABLE ORGANIZATIONS, INCLUDING CONTINUUM OF COLORADO, INC. (COC) AND A CLASS OF CHARITABLE OR GOVERNMENTAL BEHAVIORAL HEALTH ORGANIZATIONS THAT SUPPORT INDIVIDUALS OR FAMILIES WITH AN INTELLECTUAL/COGNITIVE, PSYCHOLOGICAL OR PHYSICAL DISABILITY OR A COMBINATION OF THESE DISABILITIES WITH ITS PRINCIPAL PLACE OF BUSINESS IN ARAPAHOE COUNTY, OR ELSEWHERE IN COLORADO THAT ARE DESCRIBED IN 501(C)(3). PARTICULARLY, AMONG ITS BROADER TAX-EXEMPT PURPOSES, NMSC IS ORGANIZED AND OPERATES TO SUPPORT COC AND OTHER NONPROFIT ORGANIZATIONS BY PROVIDING CHARITABLE SUPPORT SERVICES FOR THE SUPPORTED ORGANIZATIONS' PROGRAM AND SERVICES. SCHEDULE A, PART IV, SECTION B, LINE 2: NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) PROVIDED MANAGEMENT AND CHARITABLE SUPPORT SERVICES TO CONTINUUM OF COLORADO, INC. (COC), A RELATED TAX-EXEMPT ORGANIZATION. IN ADDITION TO COC, NMSC PROVIDED SERVICES TO ITS CLASS OF SUPPORTED ORGANIZATIONS. THE CLASS OF SUPPORTED ORGANIZATIONS ARE IDENTIFIED IN THE ARTICLES OF INCORPORATION AS OTHER CHARITABLE OR GOVERNMENTAL BEHAVIORAL HEALTH ORGANIZATIONS. SERVICES PROVIDED TO THE SUPPORTED ORGANIZATIONS IS IN FURTHERANCE OF THESE ORGANIZATION'S EXEMPT ACTIVITIES OF PROVIDING SERVICES AND SUPPORT TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES AND THEREFORE, BY VIRTUE OF PROVIDING THESE SERVICES NMSC IS SUPPORTING THE SUPPORTED ORGANIZATIONS. 0 X PART X, LINE 2: NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. WE ANNUALLY ARE REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, WE ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO OUR EXEMPT PURPOSE. NMSC IS SUBJECT TO UNRELATED BUSINESS INCOME TAX AND FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS. WE HAVE DETERMINED THE AMOUNT OF INCOME TAX DUE IS INSIGNIFICANT. WE BELIEVE THAT NMSC HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS FORM 990T ANNUAL FILING REQUIREMENTS, AND AS SUCH, HAS NO UNCERTAIN TAX POSITIONS MATERIAL TO THE FINANCIAL STATEMENTS. WE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES WERE TO BE INCURRED. OUR FEDERAL AND STATE TAX FILINGS ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2019. X 0 1 X X X 0 1 0 0 0 0 0 0 0 MATT VANAUKEN CHIEF EXECUTIVE OFFICER 404857 0 0 0 7626 0 14634 0 19335 0 446452 0 0 0 KAREN FLORES CHIEF FINANCIAL OFFICER 232066 0 0 0 1086 0 10814 0 9405 0 253371 0 0 0 ERICA KITZMAN CHIEF OPERATING OFFICER 214904 0 0 0 1052 0 7517 0 19872 0 243345 0 0 0 DANIEL HARCEY VP OF SHARED SERVICES 137508 0 0 0 2765 0 5296 0 13389 0 158958 0 0 0 WILL WEDOW SENIOR DIRECTOR OF IT 137834 0 0 0 0 0 5504 0 9899 0 153237 0 0 0 LIOUDMILA SMIRNOVA DATA ARCHITECT 147140 0 0 0 0 0 5865 0 0 0 153005 0 0 0 PART I, LINE 1A THE ORGANIZATION DOES DE MINIMIS GROSS UPS OF TAXES ON PERSONAL USE OF COMPANY VEHICLES. PART I, LINE 1B THE AVAILABILITY OF COMPANY VEHICLES WAS DETERMINED BY THE FINANCE COMMITTEE OF THE BOARD. THE GROSS-UP IS DE MINIMIS IN AMOUNT. PART I, LINE 4B NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) ESTABLISHED A NONQUALIFIED DEFERRED COMPENSATION PROGRAM, PURSUANT TO THE PROVISIONS OF SECTION 457(F) OF THE INTERNAL REVENUE CODE, FOR THE BENEFIT OF CERTAIN EXECUTIVE STAFF. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN IN 2021 FOR WHICH THE EXPENSE WAS INCURRED, BUT THE FUNDS HAVE NOT VESTED OR BEEN PAID OUT TO THESE INDIVIDUALS. THE AMOUNTS LISTED BELOW ARE INCLUDED IN THE AMOUNTS IN SCHEDULE J, PART II, COLUMN (C): MATTHEW VANAUKEN - CHIEF EXECUTIVE OFFICER: $3,034 ERICA KITZMAN - CHIEF OPERATING OFFICER: $1,079 KAREN FLORES - CHIEF FINANCIAL OFFICER: $1,501 THE NONQUALIFIED DEFERRED COMPENSATION PLAN WAS TERMINATED ON 6/30/21. ALL BALANCES RELATED TO THE PLAN, INCLUDING THE AMOUNTS REPORTED ABOVE, WERE FORFEITED. SCHEDULE J, PART II: IN ADDITION TO PROVIDING SERVICES TO NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC), THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND THE CHIEF OPERATING OFFICER ALSO PROVIDE SERVICES IN THEIR RESPECTIVE POSITIONS TO OTHER TAX-EXEMPT ORGANIZATIONS. ALTHOUGH COMPENSATION IS PAID FROM NMSC, THE AMOUNTS REPORTED ON SCHEDULE J, PART II REPRESENT COMPENSATION AND BENEFITS PAID TO THESE INDIVIDUALS FOR THEIR SERVICES TO THE FILING ORGANIZATION AS WELL AS OTHER TAX-EXEMPT ORGANIZATIONS. PROVIDED BELOW IS THE COMPENSATION AND BENEFITS PAID TO THESE INDIVIDUALS FOR THEIR SERVICES PROVIDED TO NMSC. MATTHEW VANAUKEN, CHIEF EXECUTIVE OFFICER - $44,645 (THIS AMOUNT INCLUDES A ONE-TIME PAYOUT OF $15,346 DEFERRED COMPENSATION ACCRUED OVER 7.5 YEARS) ERICA KITZMAN, CHIEF OPERATING OFFICER - $91,255 KAREN FLORES, CHIEF FINANCIAL OFFICER - $154,240 COMPUTER AND IT EQUIPMENT 2022-02-23 577319 NET BOOK VALUE 840834643 DEVELOPMENTAL PATHWAYS 14280 E JEWELL AVE STE A AURORA CO 80012 501(C)(3) CASH 2022-06-30 1860597 FAIR MARKET VALUE OF CASH BEFORE DISTRIBUTION 455324193 CONTINUUM OF COLORADO INC 14280 EAST JEWELL AVE STE B AURORA CO 80012 501(C)(3) 1 1 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: KAREN FLORES, ERICA KITZMAN, MATTHEW VANAUKEN PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: KAREN FLORES WAS A KEY EMPLOYEE OF NMSC WHICH DISSOLVED AS OF 6/30/22. KAREN BECAME AN EMPLOYEE OF DEVELOPMENTAL PAYTHWAYS AS OF 7/1/22.MATTHEW VANAUKEN AND ERICA KITZMAN WERE KEY EMPLOYEES OF NMSC WHICH DISSOLVED AS OF 6/30/22. THESE INDIVIDUALS ALSO HELD SIMILAR POSITIONS WITH DEVELOPMENTAL PATHWAYS AND CONTINUUM OF COLORADO AS OF 6/30/22. IN ADDITION, MATTHEW VANAUKEN AND ERICA KITZMAN BECAME EMPLOYEES OF DEVELOPMENTAL PATHWAYS AS OF 7/1/22. FORM 990, PART III, LINE 3 A PLAN OF DISSOLUTION WAS ADOPTED BY THE BOARD OF DIRECTORS ON 2/23/22. THE ORGANIZATION WAS OFFICIALLY DISSOLVED ON JUNE 30, 2022 UPON FILING THE ARTICLES OF DISSOLUTION WITH THE COLORADO SECRETARY OF STATE. FORM 990, PART VI, SECTION A, LINE 7A CONTINUUM OF COLORADO, A RELATED EXEMPT ORGANIZATION, ELECTS THE BOARD OF NONPROFIT MANAGEMENT SERVICES OF COLORADO FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE TAX ACCOUNTANT PREPARES A DRAFT OF THE FORM 990 WHICH IS REVIEWED BY KEY FINANCE LEADERSHIP, INCLUDING THE CHIEF FINANCIAL OFFICER. ONCE ALL REVIEW COMMENTS AND QUESTIONS ARE CLEARED, THE FORM IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL. A COPY OF THE TAX RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS IS ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE BOARD MEMBERS ARE ASKED TO DISCLOSE NEW CONFLICTS OF INTEREST AT EACH BOARD MEETING. POTENTIAL CONFLICTS ARE REVIEWED BY THE CHIEF FINANCIAL OFFICER. ANY DIRECTORS WITH A CONFLICT OF INTEREST SHALL NOT VOTE OR PROVIDE ANY INFLUENCE ON THE CONFLICTING MATTER. FORM 990, PART VI, SECTION B, LINE 15A FOR THE COMPENSATION OF TOP MANAGEMENT OFFICIALS AND OTHER KEY EMPLOYEES THE ORGANIZATION USES THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY, AND APPROVAL BY THE BOARD OF DIRECTORS TO ESTABLISH THE COMPENSATION AMOUNTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENT, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST STATEMENT ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: THE COMPENSATION PAID TO THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND CHIEF OPERATING OFFICER IS PAID FOR BY NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC). IN ADDITION TO PROVIDING SERVICES TO NMSC, TOP MANAGEMENT OFFICIALS LISTED ABOVE ALSO PROVIDE SERVICES IN THEIR RESPECTIVE POSITIONS TO OTHER TAX-EXEMPT ORGANIZATIONS. ALTHOUGH COMPENSATION IS PAID FROM NMSC, THE AMOUNTS REPORTED ON FORM 990, PART VII, SECTION A REPRESENT COMPENSATION AND BENEFITS PAID TO THESE INDIVIDUALS FOR THEIR SERVICES TO THE FILING ORGANIZATION AS WELL AS OTHER TAX-EXEMPT ORGANIZATIONS. IN ADDITION, THE HOURS REPORTED ON FORM 990, PART VII, SECTION A DEVOTED TO RELATED ORGANIZATIONS REPRESENTS ONLY A PORTION OF THE TOTAL HOURS TOP MANAGEMENT OFFICIALS DEVOTE TO THEIR RESPECTIVE POSITIONS. PROVIDED BELOW IS THE COMPENSATION AND BENEFITS PAID TO THESE INDIVIDUALS FOR THEIR SERVICES PROVIDED TO NMSC. MATTHEW VANAUKEN, CHIEF EXECUTIVE OFFICER - $44,645 (THIS AMOUNT INCLUDES A ONE-TIME PAYOUT OF $15,346 DEFERRED COMPENSATION ACCRUED OVER 7.5 YEARS) ERICA KITZMAN, CHIEF OPERATING OFFICER - $91,255 KAREN FLORES, CHIEF FINANCIAL OFFICER - $154,240 FORM 990, PART XI, LINE 9: ASSET TRANSFER TO RELATED PUBLIC CHARITY UPON DISSOLUTION -1,860,597. CONTINUUM OF COLORADO INC 14280 E JEWELL AVENUE SUITE B AURORA CO 80012 455324193 PROGRAMS AND SERVICES FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 N/A 0 DEVELOPMENTAL PATHWAYS HOUSING CORP II 14280 E JEWELL AVENUE SUITE A AURORA CO 80012 840534643 OPERATION OF A RESIDENTIAL FACILITY FOR DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 CONTINUUM OF COLORADO 0 DEVELOPMENTAL PATHWAYS HOUSING CORP III 14280 E JEWELL AVENUE SUITE A AURORA CO 80012 311706977 OPERATION OF A RESIDENTIAL FACILITY FOR DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 CONTINUUM OF COLORADO 0 DEVELOPMENTAL PATHWAYS HOUSING CORP I 14280 E JEWELL AVENUE SUITE A AURORA CO 80012 317148624 OPERATION OF A RESIDENTIAL FACILITY FOR DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 CONTINUUM OF COLORADO 0 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0