2019-12-18T15:54:49-06:00 2019-06-30 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2018-07-01 481077337 JOHN AUSTIN CHELEY FOUNDATION INC JOHN 7209812532 1420 OGDEN STREET SUITE 102 DENVER CO 80218 TIMOTHY LUCAS EXECUTIVE DIRECTOR 7209812532 2019-12-13 true LORI B BAUER CPA P01260252 3037710123 2019-12-18 205.168.60.68 2019-12-18 15:54:49 CS P CF3FCE6E6D22B1E4AB5098EAA2F161EAEF03A0C1 CF3FCE6E6D22B1E4AB5098EAA2F161EAEF03A0C1 2018 2020-04-17 16:48:07Z TIMOTHY LUCAS 1420 OGDEN STREET SUITE 102 DENVER CO 80218 874236 false X WWW.CHELEYFOUNDATION.ORG X 1989 CO CHANGING KIDS LIVES THROUGH TRANSFORMATIVE SUMMER CAMP EXPERIENCES. 17 17 3 80 0 672161 726405 0 166056 66122 582 520 838799 793047 391016 400746 0 230880 248148 0 138429 136088 119661 757984 768555 80815 24492 2389956 2419375 70020 32191 2319936 2387184 CHANGING KIDS LIVES THROUGH TRANSFORMATIVE SUMMER CAMP EXPERIENCES. false false 567028 400746 DURING THE YEAR ENDED JUNE 30, 2019, JACF IDENTIFIED, SCREENED AND PROVIDED FINANCIAL SUPPORT TO 105 YOUTH. THE CAMPERSHIPS INCLUDE GRANTS FOR TUITION, TRAVEL EXPENSES,EQUIPMENT TO ATTEND SUMMER CAMP, PLUS SUPPORT SERVICES FOR YOUTH TO APPLY AND PREPARE FOR CAMP. 567028 true true false false false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false true 1 0 true 3 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true false false WA CA CO CT FL GA IL KS MA NJ OH OR VA X X X THE ORGANIZATION 7209812532 1420 OGDEN STREET SUITE 102 DENVER CO 80218 KIRSTIN SULLIVAN BOARD CHAIR 2.00 0.00 X X 0 0 0 JENNIFER TIPTON VICE CHAIR 2.00 0.00 X X 0 0 0 TODD LEBOR TREASURER 10.00 0.00 X X 0 0 0 MARA FRIEDMAN SECRETARY 2.00 0.00 X X 0 0 0 JOHN BOYLAN TRUSTEE 2.00 0.00 X 0 0 0 DEBRA LEIBOLD TRUSTEE 2.00 0.00 X 0 0 0 SEBASTIAN DE ATUCHA TRUSTEE 2.00 0.00 X 0 0 0 JEFF NICHOLS TRUSTEE 2.00 0.00 X 0 0 0 LEIGH FATZINGER TRUSTEE 2.00 0.00 X 0 0 0 PHIL PERRY TRUSTEE 2.00 0.00 X 0 0 0 ELLEN WEINGARTEN WAGNON TRUSTEE 2.00 0.00 X 0 0 0 ALI FRICK TRUSTEE 2.00 0.00 X 0 0 0 STEVE YALE TRUSTEE 2.00 0.00 X 0 0 0 SALLY KUBLY TRUSTEE 2.00 0.00 X 0 0 0 KATE VERLAAN TRUSTEE 2.00 0.00 X 0 0 0 CASEY PETTIT-BABCOCK TRUSTEE 2.00 0.00 X 0 0 0 GREG EUSTON TRUSTEE 2.00 0.00 X 0 0 0 SARA GILBERTSON TRUSTEE 2.00 0.00 X 0 0 0 TIMOTHY LUCAS EXECUTIVE DI 40.00 X 88827 0 7417 88827 7417 false false false 726405 54055 726405 59428 59428 87883 81189 6694 6694 6694 OTHER INCOME 520 520 520 793047 520 66122 400746 400746 98571 75628 13230 9713 118273 52419 5665 60189 15212 9839 1003 4370 16092 9510 1412 5170 11164 11164 5633 5633 3939 490 75 3374 18337 14071 4266 19838 11783 1704 6351 6599 1410 4429 760 1377 818 118 441 2709 2276 433 FUNDRAISING & MARKETING 34945 34945 OPERATING EXPENSES 13160 3245 2153 7762 MISC 1960 1140 165 655 768555 567028 63098 138429 74691 14599 10179 7822 30000 55000 6545 4835 6185 6441 8632 8007 2002 625 2260354 2330053 2389956 2419375 70020 32191 70020 32191 X 756947 721940 215548 317803 1347441 1347441 2319936 2387184 2389956 2419375 24492 42756 X false true X true X 411939 419174 817964 672161 726405 3047643 411939 419174 817964 672161 726405 3047643 211976 2835667 67563 70495 42725 45802 59428 286013 618 1844 369 582 520 3933 3337589 167920 0.84960 0.77960 X 411939 419174 817964 672161 726405 3047643 167920 167920 579859 419174 817964 672161 726405 3215563 108000 121700 210560 193639 633899 108000 121700 210560 193639 633899 2581664 67563 70495 42725 45802 59428 286013 67563 70495 42725 45802 59428 286013 618 1844 369 582 520 3933 648040 491513 861058 718545 786353 3505509 0.73650 0.69360 0.08000 0.10000 X PART III, LINE 12 OTHER INCOME 3,933 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2216432 12000 99480 82300 2245612 2113283 150000 121884 168735 2216432 1702347 300000 290072 179136 2113283 2186481 -118921 365213 1702347 2406449 18718 30211 268897 2186481 0.32150 0.67850 false false 8632 8007 625 625 X 994125 42756 163955 206711 787414 5633 5633 793047 926877 163955 163955 762922 5633 5633 768555 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE USED EXCLUSIVELY TO FUND CAMPERSHIPS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES THE FOUNDATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEAR ENDED JUNE 30, 2019, THE FOUNDATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. true CAMPERSHIPS 105 400746 SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION HAS AN EXTENSIVE APPLICATION PROCESS THAT MUST BE COMPLETED BY THE APPLICANT AND THE APPLICANT'S FAMILY. THIS IS INCLUDES BOTH A PARENT STATEMENT, AND AN APPLICANT STATEMENT, REFERENCES AND INCOME QUALIFICATION SUPPORTING DOCUMENTATION INCLUDING THE MOST RECENT TAX RETURN, PAY STUBS AND COPIES OF SUBSTANTIATION OF FEDERAL, STATE AND LOCAL SUBSIDIES. APPLICATIONS ARE REVIEWED BY A COMMITTEE AND THEN APPROVED BY THE CAMPERSHIP PROGRAM DIRECTOR. X 3 53475 FMV X MISC SUPPLIES 1 580 FMV false false false FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE AUDIT COMMITTEE BEFORE IT IS FILED. A COPY OF THE 990 IS PROVIDED TO EACH TRUSTEE BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY IS SIGNED ANNUALLY AT THE SPRING BOARD OF TRUSTEES MEETING, OR IF A NEW TRUSTEE IS BROUGHT ON THEREAFTER. AT THE TIME, ANYONE WITH A POTENTIAL CONFLICT OF INTEREST IS REQUIRED TO DISCUSS THE POTENTIAL CONFLICT OF INTEREST WITH THE CHAIR OF THE AUDIT COMMITTEE. THE AUDIT CHAIR DETERMINES THE SIGNIFICANCE OF THE CONFLICT OF INTEREST AND MAKES A RECOMMENDATION TO THE BOARD ABOUT WHETHER THE TRUSTEE NEEDS TO STEP DOWN OR RECUSE HIMSELF/HERSELF FROM CERTAIN ISSUES OR DECISIONS TO BE MADE BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD SERVES AS THE BOARD LEVEL HR COMMITTEE. FOR DETERMINATION OF THE EXECUTIVE DIRECTOR'S SALARY, IT COLLECTS COMPARABILITY DATA FROM SEVERAL SALARY SURVEYS, INCLUDING COLORADO NON-PROFIT ASSOCIATION AND MOUNTAIN STATES EMPLOYERS COUNCIL. THERE IS A POLICY THAT THE FOUNDATION COMPENSATES ITS EXECUTIVE DIRECTOR WITHIN A 80- 120% RANGE OF THE MARKET MEDIAN COMPENSATION FOR THE POSITION OF COMPARABLE ORGANIZATIONS. THE ACTUAL SALARY RANGE IS THEN APPROVED BY THE BOARD OF TRUSTEES AND THE ACTUAL SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 990'S ARE POSTED ON THE ORGANIZATION'S WEBSITE GUIDESTAR AND COGIVES.ORG WEBSITE. AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.