2016-04-18T15:41:36-05:00 2015-06-30 450250958 EIDE BAILLY LLP 5299 DTC BLVD STE 1000 GREENWOOD VILLAGE CO 801113329 990 2014-07-01 462921607 NONPROFIT MANAGEMENT SERVICES OF COLORADO NONP 3033606600 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 3033606600 2016-04-15 1 KYLE FRITCH CPA P01313374 3037705700 2016-04-15 2014 2016-08-17 19:52:53Z LLOYD F SWEET JR 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 6472577 0 X N/A X 2013 CO TO PROVIDE A FOUNDATION OF SUPPORT SERVICES TO NONPROFIT AGENCIES 15 15 69 0 0 0 901500 0 6034474 6472577 0 0 0 0 6935974 6472577 0 0 0 0 4048930 4336931 0 0 0 1987044 2135646 6035974 6472577 900000 0 1387015 1410803 487015 510803 900000 900000 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 5811835 6472577 PROVIDE SUPPORT SERVICES TO RELATED NON-PROFIT ORGANIZATIONS INCLUDING FINANCE, INFORMATION TECHNOLOGY, HUMAN RESOURCES, TRAINING, TRANSPORTATION AND FACILITIES MANAGEMENT. 5811835 1 0 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 6 0 1 69 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 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 BILL HOLEN DIRECTOR 0.10 1.70 X 0 0 0 CHRIS BECZE DIRECTOR 0.10 1.70 X 0 0 0 ADAM HORNEY DIRECTOR 0.10 1.70 X 0 0 0 MONIQUE PEYTON DIRECTOR 0.10 1.70 X 0 0 0 BILL HORNER DIRECTOR 0.10 1.70 X 0 0 0 MAYRE LYNN SCHMIT DIRECTOR 0.10 1.70 X 0 0 0 JACK STIEGELMAR DIRECTOR 0.10 1.70 X 0 0 0 DAVE WEAVER DIRECTOR 0.10 1.70 X 0 0 0 KRISTIN HOOVER DIRECTOR 0.10 1.70 X 0 0 0 DR ANDREW PITTS DIRECTOR 0.10 1.70 X 0 0 0 MELANIE WORLEY CHIEF EXECUTIVE OFFICER 4.00 36.00 X 204891 0 13373 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 16.00 24.00 X 177443 0 12128 MATT VANAUKEN CHIEF OPERATING OFFICER 9.00 31.00 X 167331 0 17617 KAREN FLORES VICE PRESIDENT TO INTERNAL 40.00 X 116326 0 11784 ALFRED HANSEN ASSOCIATE DIRECTOR OF INFRASTRUCTURE 40.00 X 111803 0 11812 777794 0 66714 5 0 1 0 RICOH USA INC PO BOX 276 LOUVIERS CO 80131 DOCUMENT IMAGING 190005 THE RIBER CO INC 7245 S HAVANNA ST CENTENNIAL CO 80112 CONTRACT CONSTRUCTION SERVICES 129625 2 MANAGEMENT SERVICES 611430 6056728 6056728 415849 415849 6472577 6472577 6472577 0 0 611161 264623 346538 3022225 2978501 43724 402504 382434 20070 301041 270305 30736 1807 1807 16607 14911 1696 136269 122356 13913 624245 560509 63736 46808 42029 4779 90468 81231 9237 154257 138507 15750 676020 606998 69022 106170 95330 10840 33756 30310 3446 883 793 90 6238 5601 637 138686 124526 14160 STAFF DEVELOPMENT 56535 50763 5772 PUBLIC RELATIONS 21459 19268 2191 DUES AND SUBSCRIPTIONS 19633 17628 2005 5805 5212 593 6472577 5811835 660742 0 706888 608837 1144 12635 176128 248600 41762 10848 23053 30914 479802 509817 1387015 1410803 463565 492518 23450 18285 487015 510803 X 900000 900000 900000 900000 1387015 1410803 0 0 X 0 1 X 1 0 X X X 2 DEVELOPMENTAL PATHWAYS INC 840534643 9 1 0 0 CONTINUUM OF COLORADO INC 455324193 9 1 0 0 2 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 SCHEDULE A, PART IV, SECTION A, LINE 6: NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC) IS ORGANIZED AND OPERATED AS A SUPPORTING ORGANIZATION FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES AND TO PROVIDE CHARITABLE SUPPORT SERVICES FOR THE PROGRAMS AND ACTIVITIES OF DEVELOPMENTAL PATHWAYS, INC. (DP) AND CONTINUUM OF COLORADO, INC. (COC), BOTH OF WHICH ARE RELATED TAX-EXEMPT ORGANIZATIONS. IN ADDITION TO PROVIDING SUPPORT SERVICES TO DP AND COC, SUPPORT SERVICES ARE PROVIDED TO OTHER TAX-EXEMPT ORGANIZATIONS WHOS CHARITABLE PURPOSES ARE COMPARABLE TO THOSE OF THE SUPPORTED ORGANIZATIONS. THE OTHER TAX-EXEMPT ORGANIZATIONS WHO RECEIVE THESE SERVICES ARE RELATED ORGANIZATIONS TO THE SUPPORTED ORGANIZATIONS AND THEREFORE, BY VIRUTUE OF PROVIDING THESE SERVICES NMSC IS SUPPORTING THE SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION B, LINE 2: NONPROFIT MANAGEMENT SERVICES OF COLORADO PROVIDED MANAGEMENT AND CHARITABLE SUPPORT SERVICES TO DEVELOPMENTAL PATHWAYS, INC., CONTINUUM OF COLORADO, INC., AND SUN FOUNDATION, ALL RELATED TAX-EXEMPT ORGANIZATIONS. THE SERVICES PROVIDED WERE IN FURTHERANCE OF DEVELOPMENTAL PATHWAYS AND THE OTHER ORGANIZATION'S EXEMPT ACTIVITIES OF PROVIDING SERVICES AND SUPPORT TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 41762 10848 30914 30914 DUE FROM RELATED ORGANIZATIONS 509817 509817 CAPITAL LEASE OBLIGATION 18285 18285 X 6472577 0 6472577 0 6472577 6472577 0 6472577 0 6472577 PART X, LINE 2: THE ORGANIZATION IS OPERATED AS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES TAX LIABILITIES WHEN, DESPITE THE ORGANIZATION'S BELIEF THAT ITS TAX RETURN POSITIONS ARE SUPPORTABLE, THE ORGANIZATION BELIEVES THAT CERTAIN POSITIONS MAY NOT BE FULLY SUSTAINED UPON REVIEW BY TAX AUTHORITIES. BENEFITS FROM TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT. THE ORGANIZATION HAS CONCLUDED THERE IS NO TAX LIABILITY OR BENEFIT REQUIRED TO BE RECORDED AS OF JUNE 30, 2015. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE ORGANIZATION BELIEVES IT IS SUBJECT TO INCOME TAX EXAMINATIONS FOR ALL YEARS INCLUDING THE YEAR ENDED JUNE 30, 2015. X 0 1 X X X 0 0 0 0 0 0 0 0 0 MELANIE WORLEY CHIEF EXECUTIVE OFFICER 188411 0 0 0 16480 0 8281 0 5092 0 218264 0 0 0 LLOYD F SWEET JR CHIEF FINANCIAL OFFICER 176290 0 0 0 1153 0 7065 0 5063 0 189571 0 0 0 MATT VANAUKEN CHIEF OPERATING OFFICER 158172 0 0 0 9159 0 3248 0 14369 0 184948 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 11 THE TAX ACCOUNTANT PREPARES A DRAFT OF THE FORM 990 WHICH IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND EXECUTIVE DIRECTOR. 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 AMDE 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. 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 15 FOR COMPENSATION PAID TO 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 COMPENSATION AMOUNTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENT IS AVAILABLE ON ITS WEBSITE. 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 $1,637 $1,422 $1,387 DEVELOPMENTAL PATHWAYS, INC. $152,785 $56,871 $64,732 NMSC $21,826 $75,829 $41,613 CONTINUUM OF COLORADO, INC. $31,103 $36,492 $72,592 SUN FOUNDATION $10,913 $18,957 $4,624 ------- ------- ------- TOTAL COMPENSATION & BENEFITS $218,264 $189,571 $184,948 DEVELOPMENTAL PATHWAYS INC 325 INVERNESS DRIVE SOUTH ENGLEWOOD CO 80112 840534643 PROGRAMS AND SERVICES FOR THE DEVELOPMENTALLY DISABLED CO 501(C)(3) LINE 9 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 9 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 9 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 9 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 9 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 9 DEVELOPMENTAL PATHWAYS INC 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0