2018-02-13T12:49:11-06:00 2017-06-30 450250958 EIDE BAILLY LLP 7001 E BELLEVIEW AVE SUITE 700 DENVER CO 80237 990 2016-07-01 462921607 NONPROFIT MANAGEMENT SERVICES OF COLORADO NONP 3033606600 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 3033606600 2018-02-02 1 KYLE FRITCH CPA P01313374 3037705700 2018-02-02 50.203.234.82 2018-02-02 14:48:42 MS P 38E7B26ACDED65A6206348105EC66FC115FD0A44 38E7B26ACDED65A6206348105EC66FC115FD0A44 2016 2021-01-29 14:40:06Z LLOYD F SWEET JR 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 8618592 0 X N/A X 2013 CO TO PROVIDE A FOUNDATION OF SUPPORT SERVICES TO NONPROFIT AGENCIES 16 16 94 0 484684 83514 10599 9750 7308165 8608842 0 0 0 0 7318764 8618592 0 0 0 0 4797170 5795143 0 0 0 2233659 2708550 7030829 8503693 287935 114899 1906741 1869462 718806 623583 1187935 1245879 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 0 7637100 8124158 PROVIDE SUPPORT SERVICES TO RELATED NON-PROFIT ORGANIZATIONS INCLUDING FINANCE, INFORMATION TECHNOLOGY, HUMAN RESOURCES, TRAINING, CONSTRUCTION AND MAINTENANCE, TRANSPORTATION AND FACILITIES MANAGEMENT. 7637100 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 94 1 1 1 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CO X LLOYD F SWEET JR 3033606600 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 X TIMOTHY MOORE PRESIDENT 0.10 3.90 X X 0 0 0 JOANNE ZBOYAN VICE PRESIDENT 0.10 3.90 X X 0 0 0 BETH KLEIN TREASURER 0.10 3.90 X X 0 0 0 LYNN MYERS SECRETARY 0.10 3.90 X X 0 0 0 TIM BATZ DIRECTOR 0.10 1.70 X 0 0 0 KRISTIN HOOVER DIRECTOR 0.10 1.70 X 0 0 0 MAYRE LYNN SCHMIT DIRECTOR 0.10 1.70 X 0 0 0 CHRIS BECZE DIRECTOR 0.10 1.70 X 0 0 0 ALISON DRONKERS DIRECTOR 0.10 1.70 X 0 0 0 ADAM HORNEY DIRECTOR 0.10 1.70 X 0 0 0 MICHAELA MCDONNELL DIRECTOR 0.10 1.70 X 0 0 0 MONIQUE PEYTON DIRECTOR 0.10 1.70 X 0 0 0 DAVE WEAVER DIRECTOR 0.10 1.70 X 0 0 0 NANCY SHARPE DIRECTOR 0.10 1.70 X 0 0 0 JACK STIEGELMAR DIRECTOR 0.10 1.70 X 0 0 0 ANDREW PITTS DIRECTOR 0.10 1.70 X 0 0 0 MELANIE WORLEY CHIEF EXECUTIVE OFFICER 2.00 38.00 X 217574 0 19799 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 17.60 22.40 X 180501 0 11834 MATT VANAUKEN CHIEF OPERATING OFFICER 6.00 34.00 X 180545 0 20259 KAREN FLORES VICE PRESIDENT OF FINANCE 40.00 X 120486 0 15163 ERICA KITZMAN VP OF PEOPLE STRATEGIES 40.00 X 114998 0 10109 814104 0 77164 5 0 1 0 0 9750 9750 MANAGEMENT SERVICES 611430 8368842 7966014 402828 INFRASTRUCTURE DEVELOP 230000 240000 158144 81856 8608842 8618592 8124158 484684 0 687550 300012 387538 4249676 4116376 133300 491243 462570 28673 366674 327116 39558 504331 453066 51265 763927 686275 77652 52995 47608 5387 737295 662350 74945 2368 2368 177039 159043 17996 121110 108799 12311 STAFF DEVELOPMENT 136002 122178 13824 VEHICLE MAINTENANCE 52531 47110 5421 DUES AND SUBSCRIPTIONS 25408 22825 2583 135544 121772 13772 8503693 7637100 866593 0 543196 294743 127515 160825 1268781 224230 548537 1044551 687493 369343 1906741 1869462 649067 469467 69739 154116 718806 623583 X 1187935 1245879 1187935 1245879 1906741 1869462 X 114899 -56955 X 0 1 X 1 0 X X X 2 DEVELOPMENTAL PATHWAYS INC 840534643 10 1 0 0 CONTINUUM OF COLORADO INC 455324193 10 1 0 0 CLASS OF SUPPORTED ORGANIZATIONS 000000000 10 1 0 0 2 0 0 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 DEVELOPMENTAL PATHWAYS, INC. (DPI), CONTINUUM OF COLORADO (COC), AND OTHER TAX-EXEMPT PUBLICLY SUPPORTED ORGANIZATIONS THAT SUPPORT INDIVIDUALS OR FAMILIES WITH AN INTELLECTUAL/COGNITIVE, PSYCHOLOGICAL OR PHYSICAL DISABILITY OR A COMBINATION OF THESE DISABILITIES THAT ARE DESCRIBED IN SECTION 509(A)(1) OR 509(A)(2). PARTICULARLY, AMONG ITS BROADER TAX-EXEMPT PURPOSES, NMSC IS ORGANIZED AND OPERATES TO SUPPORT DPI, COC, AND OTHER NONPROFIT ORGANIZATIONS BY PROVIDING CHARITABLE SUPPORT SERVICES FOR THE SUPPORTED ORGANIZATIONS' PROGRAMS AND SERVICES. SCHEDULE A, PART IV, SECTION B, LINE 2: NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) PROVIDED MANAGEMENT AND CHARITABLE SUPPORT SERVICES TO DEVELOPMENTAL PATHWAYS, INC. AND CONTINUUM OF COLORADO, INC., BOTH OF WHICH ARE RELATED TAX-EXEMPT ORGANIZATIONS. IN ADDITION TO THESE CHARITABLE ORGANIZATIONS, 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, WHICH INCLUDES SUN FOUNDATION AND DEVELOPMENTAL PATHWAYS HOUSING CORPS I, II, AND III (WHO ARE ALL RELATED EXEMPT 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1268781 224230 1044551 1044551 DUE FROM RELATED ORGANIZATIONS 110615 CASH SURRENDER VALUE OF LIFE INSURANCE 258728 369343 CAPITAL LEASE OBLIGATION 46475 DUE TO RELATED ENTITIES 107641 154116 X 8618592 0 8618592 0 8618592 8503693 0 8503693 0 8503693 PART X, LINE 2: NONPROFIT MANAGEMENT SERVICES OF COLORADO 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 AS ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VIII), AND HAS BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(3). NMSC CONSTRUCTION SERVICES, LLC IS A DISREGARDED ENTITY FOR TAX PURPOSES, AND IS INCORPORATED INTO THE TAX RETURN FILED BY NMSC. WE ARE ANNUALLY 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. WE FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT OUR UNRELATED BUSINESS TAXABLE INCOME. FOR THE YEAR ENDED JUNE 30, 2017, OUR ESTIMATED TAX LIABILITY IS NOT MATERIAL. WE BELIEVE THAT WE HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING OUR ANNUAL FILING REQUIREMENTS, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE 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 ARE INCURRED. NMSC'S FORMS 990-T ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2014. X 0 1 X X X 0 0 0 0 0 0 0 0 0 MELANIE WORLEY CHIEF EXECUTIVE OFFICER 215391 0 0 0 2183 0 8856 0 10943 0 237373 0 0 0 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 179354 0 0 0 1147 0 6644 0 5190 0 192335 0 0 0 MATT VANAUKEN CHIEF OPERATING OFFICER 173993 0 0 0 6552 0 5516 0 16743 0 202804 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. FORM 990, PART VI, SECTION A, LINE 7A DEVELOPMENTAL PATHWAYS, INC., 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 THE VP OF FINANCE AND 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 CFO. 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 COMPENSATION PAID TO THE CHIEF EXECUTIVE OFFICER, THE ORGANIZATION USES THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS, A COMPENSATION SURVEY, AND APPROVAL BY THE BOARD OF DIRECTORS TO ESTABLISH COMPENSATION AMOUNTS. THE CHIEF EXECUTIVE OFFICER USES THE SAME COMPARABILITY DATA DESCRIBED ABOVE, TO DETERMINE THE COMPENSATION PAID TO OTHER TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES. 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 THE CHIEF OPERATING OFFICER IS PAID FOR BY NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC). IN ADDITION TO PROVIDING SERVICES TO NMSC, THE TOP MANAGEMENT OFFICIALS LISTED ABOVE ALSO PROVIDE SERVICES IN THEIR RESPECTIVE POSITIONS TO OTHER RELATED 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 AND CHARGED TO THE RESPECTIVE COMPANIES FOR THEIR SERVICES PROVIDED TO THE FILING ORGANIZATION AS WELL AS OTHER RELATED TAX-EXEMPT ORGANIZATIONS. PROVIDED BELOW IS BREAKDOWN OF COMPENSATION AND BENEFITS PAID TO THESE INDIVIDUALS FOR THEIR SERVICES PROVIDED TO EACH TAX-EXEMPT ORGANIZATION. CEO CFO COO COMP./BENF. COMP./BENF. COMP./BENF. DP HOUSING CORP. I,II,III $1,780 $1,443 $1,506 DEVELOPMENTAL PATHWAYS, INC. $154,293 $61,547 $114,458 NMSC $11,869 $84,628 $30,121 CONTINUUM OF COLORADO, INC. $33,232 $28,850 $50,201 SUN FOUNDATION $36,199 $15,868 $4,518 ------- ------- ------- TOTAL COMPENSATION & BENEFITS $237,373 $192,335 $200,804 FORM 990, PART XI, LINE 9: DEBT FORGIVENESS TO RELATED ENTITIES -56,955. NMSC CONSTRUCTION SERVICES LLC 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 611778105 CONSTRUCTION AND MAINTENANCE CO 989711 186173 NONPROFIT MANAGEMENT SERVICES OF COLORADO DEVELOPMENTAL PATHWAYS INC 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 840534643 PROGRAMS AND SERVICES FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 N/A 0 DEVELOPMENTAL PATHWAYS HOUSING CORP I 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 317148624 OPERATION OF RESIDENTIAL FACILITY FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 DEVELOPMENTAL PATHWAYS INC 0 DEVELOPMENTAL PATHWAYS HOUSING CORP II 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 311706977 OPERATION OF RESIDENTIAL FACILITY FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 DEVELOPMENTAL PATHWAYS INC 0 DEVELOPMENTAL PATHWAYS HOUSING CORP III 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 204236443 OPERATION OF RESIDENTIAL FACILITY FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 DEVELOPMENTAL PATHWAYS INC 0 CONTINUUM OF COLORADO INC 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 455324193 PROGRAMS AND SERVICES FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 10 DEVELOPMENTAL PATHWAYS INC 0 SUN FOUNDATION 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 462917158 FUNDRAISING AND COMMUNITY OUTREACH FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 7 DEVELOPMENTAL PATHWAYS INC 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 1 0