2024-05-08T09:32:13-05:00 2022-12-31 455297192 RYAN GUNSAULS & O'DONNELL LLC 5590 E YALE AVE SUITE 201 DENVER CO 80222 990 2022-01-01 841264154 COLORADO CENTER ON LAW AND POLICY COLO 3035735669 789 N SHERMAN STREET STE 300 DENVER CO 80203 LYDIA MCCOY EXECUTIVE DIRECTOR 3035735669 2024-02-22 1 LYDIA MCCOY XXX-XX-XXXX 0 KATHERINE T MOELLER CPA P01270619 3037585558 2024-02-22 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X LYDIA MCCOY 789 N SHERMAN STREET STE 300 DENVER CO 80203 1854795 0 X WWW.COPOLICY.ORG X 1998 CO TO STAND WITH DIVERSE COMMUNITIES ACROSS COLORADO IN THE FIGHT AGAINST POVERTY THROUGH RESEARCH, LEGISLATION AND LEGAL ADVOCACY. 11 11 21 0 0 0 2705245 1837377 0 0 553 471 11089 16947 2716887 1854795 0 0 0 0 1547839 1563223 0 0 116572 1051044 1270761 2598883 2833984 118004 -979189 3446929 4513519 787633 1793412 2659296 2720107 X TO STAND WITH DIVERSE COMMUNITIES ACROSS COLORADO IN THE FIGHT AGAINST POVERTY THROUGH RESEARCH, LEGISLATION AND LEGAL ADVOCACY. 0 0 1929712 0 SEE SCHEDULE O 613220 SEE SCHEDULE O 2542932 1 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 21 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X X X X THE ORGANIZATION 3035735669 789 N SHERMAN STREET STE 300 DENVER CO 80203 BEATRIZ BONNET PRESIDENT 1.00 X X 0 0 0 WILLIAM CALLISON ESQ DIRECTOR 1.00 X 0 0 0 BARBARA YONDORF TREASURER 1.00 X X 0 0 0 JONATHAN D ASHER ESQ DIRECTOR 1.00 X 0 0 0 T A TAYLOR-HUNT ESQ DIRECTOR 1.00 X 0 0 0 JOSE VASQUEZ ESQ DIRECTOR 1.00 X 0 0 0 D DONTAE LATSON BOARD VICE CHAIR 1.00 X X 0 0 0 BEVERLY BUCK SECRETARY 1.00 X X 0 0 0 MIRIAM GOETZKE DIRECTOR 1.00 X 0 0 0 CAROLE BRITE DIRECTOR 1.00 X 0 0 0 LYNN BORUP DIRECTOR 1.00 X 0 0 0 TIFFANI LENNON FORMER EXEC DIRECTOR RESIGNED IN 2022 40.00 X 128126 0 5372 BETHANY PRAY INTERIM EXEC DIRECTOR 40.00 X 121487 0 5777 249613 0 11149 2 0 0 0 0 170946 1666431 1837377 471 471 3550 0 3550 3550 3550 MISCELLANEOUS REVENUE 541100 13397 13397 13397 1854795 0 0 17418 260762 156458 52152 52152 1030703 957090 50556 23057 19480 18089 955 436 144607 140405 589 3613 107671 99395 5989 2287 39241 32582 4218 2441 75000 60688 9000 5312 42035 40900 -702 1837 29402 15670 9273 4459 39053 31374 3623 4056 100961 81789 12088 7084 9317 8961 356 10090 9137 440 513 OTHER PROGRAM COSTS 862041 852145 2832 7064 OTHER STAFF COSTS 21781 4752 17024 5 TELEPHONE AND INTERNET 16884 14284 1376 1224 DUES AND SUBSCRIPTIONS 15586 13985 1034 567 9370 5228 3677 465 2833984 2542932 174480 116572 1911195 783112 267507 866803 1325338 11428 5844 397041 397041 252612 252734 7850 1481943 3446929 4513519 41683 151559 745950 1641853 787633 1793412 X 1121553 -142012 1537743 2862119 2659296 2720107 3446929 4513519 X -979189 1040000 0 X 0 1 X 1 0 X 1522912 1638613 2093400 3745245 1837377 10837547 1522912 1638613 2093400 3745245 1837377 10837547 4550335 6287212 6122 11242 7331 553 4021 29269 13397 13397 10880213 0.57790 0.53980 X FORM 990, SCHEDULE A - LINE 1 COLUMN (D) THE 2021 CONTRIBUTION AMOUNT WAS UNDERSTATED. THE 2022 AUDITED FINANCIAL STATEMENTS RECOGNIZED A PRIOR PERIOD ADJUSTMENT OF $1,040,000. PART II, SECTION B LINE 10 OTHER INCOME MISCELLANEOUS INCOME PER AUDIT FINANCIALS $13,397 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30000 45000 75000 2758984 2833984 291699 72925 0 0 215049 230024 282201 291699 1018973 1528460 74797 60250 69535 75000 279582 53762 57506 70550 72925 254743 382115 25998 23456 22628 30000 102082 0 CERTIFICATE OF DEPOSIT 252734 C 252734 DEPOSIT 7850 RIGHT OF USE ASSETS 1474093 1481943 LEASE LIABILITY 1474093 FISCAL SPONSEE PAYABLE 167760 1641853 X 1854795 0 1854795 0 1854795 2833984 0 2833984 0 2833984 PART X, LINE 2: CCLP IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. CCLP IS SUBJECT TO INCOME TAX ON ANY UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2022 AND 2021, NO UNRELATED BUSINESS INCOME WAS EARNED BY CCLP. CCLP HAS ADOPTED THE PROVISIONS OF INCOME TAXES. IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, CCLP APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. CCLP POSITIONS TAKEN ON ITS FEDERAL TAX RETURNS FOR THE OPEN TAX YEARS 2019 THROUGH 2021 AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. FORM 990, PART III - PROGRAM SERVICE, LINE 4A WE FOCUS ON SECURING ACCESS TO FOOD, HEALTH, HOUSING AND INCOME TO BUILD A MORE EQUITABLE STATE. THROUGH RESEARCH AND POLICY ANALYSIS, LEGISLATIVE AND LEGAL ADVOCACY AND COALITION BUILDING, WE ADVOCATE TO REMOVE BARRIERS THAT PREVENT COLORADANS FROM MEETING THEIR BASIC NEEDS AND BECOMING SELF-SUFFICIENT. RESEARCH & POLICY ANALYSIS WE INFORM THE POLICY DIALOGUE BY UNDERSTANDING COLORADANS' CHALLENGES AND IDENTIFYING SOLUTIONS. LEGISLATIVE ADVOCACY WE BUILD SUPPORT FOR POLICIES THAT MAKE A DIFFERENCE FOR LOW-INCOME FAMILIES. LEGAL ADVOCACY WE PURSUE LEGAL ACTION WHEN THE SYSTEM FAILS THOSE WHO LACK RESOURCES. COALITION BUILDING WE NOURISH AND CULTIVATE STRONG AND EFFECTIVE PARTNERSHIPS THROUGHOUT COLORADO. FORM 990, PART III - PROGRAM SERVICE, LINE 4B WE FOCUS ON SECURING ACCESS TO FOOD, HEALTH, HOUSING AND INCOME TO BUILD A MORE EQUITABLE STATE. OUR CORE VALUES EQUITY THE BARRIERS TO SUCCESS ARE HIGHER FOR CERTAIN GROUPS DUE TO HISTORICAL OPPRESSION, ONGOING DISCRIMINATION AND AN ECONOMY THAT ADVANTAGES THOSE WHO HAVE MORE OVER THOSE WHO HAVE LESS. WE ADVANCE LAWS AND POLICIES THAT ADDRESS THOSE WRONGS SO EVERYONE CAN HAVE WHAT THEY NEED TO SUCCEED. INTEGRITY THE DESIGN AND IMPLEMENTATION OF SOLUTIONS TO SOCIAL PROBLEMS REQUIRES CAREFUL PLANNING AND COMMUNITY TRUST. WE ARE DELIBERATE AND ETHICAL IN OUR WORK TO ENSURE THE RESULTS ARE RELIABLE, UNBIASED, GROUNDED IN FACT AND DRIVEN BY OUR MISSION TO END POVERTY. STRATEGIC ADVOCACY CREATING LASTING SOCIAL CHANGE REQUIRES SUCCESSFUL IMPLEMENTATION OF EFFECTIVE POLICY. WE USE COLLABORATION AND RESEARCH TO INFORM OUR AGENDA AND LEGISLATIVE AND LEGAL EXPERTISE, RELATIONSHIPS WITH DECISION-MAKERS AND INFORMED POLITICAL STRATEGIES TO ADVANCE AND IMPLEMENT THAT AGENDA. COLLABORATION WE ARE ONE PART OF A BROADER EFFORT TO ELIMINATE POVERTY AND ENSURE EVERYONE HAS WHAT THEY NEED TO SUCCEED. WE STAND WITH THAT ANTI-POVERTY MOVEMENT AND HONOR THE COMBINED STRENGTH THAT COMES FROM TRUSTED RELATIONSHIPS, SHARED KNOWLEDGE AND TEAMWORK. COMMUNITY ENGAGEMENT PEOPLE BURDENED BY POVERTY AND DISCRIMINATION KNOW WHAT NEEDS TO CHANGE. WE SEEK TO UNDERSTAND THEIR IDEAS, HONOR THEIR PRIORITIES, GROW THEIR LEADERSHIP AND INCREASE THEIR ACCESS TO DRIVE SYSTEM CHANGE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE DRAFT FORM 990 BEFORE IT IS FILED AND PRESENTS TO THE BOARD OF DIRECTORS FOR ACCEPTANCE AND FINAL REVIEW FOR ANY NECESSARY AMENDMENTS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE CCLP BOARD OF DIRECTORS AND ALL MEMBERS OF THE STAFF RECEIVE THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SIGN A STATEMENT THAT THEY HAVE REVIEWED THE POLICY UPON BECOMING AFFILIATED WITH THE ORGANIZATION. BOARD MEMBERS DISCLOSE THEIR EMPLOYMENT AND COMMUNITY AFFILIATIONS AND ARE REQUIRED TO UPDATE THE DISCLOSURE ANNUALLY. THE EXECUTIVE DIRECTOR MONITORS ALL TRANSACTIONS AND MATTERS UPON WHICH THE BOARD OF DIRECTORS WILL BE VOTING AND ALERTS ANY DIRECTOR OF A POTENTIAL CONFLICT IN THE EVENT ONE MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE PLANNING AND GOVERNANCE COMMITTEE DEVELOPS THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS SEVERAL SOURCES OF DATA TO DETERMINE THE COMPENSATION WHICH INCLUDES GUIDESTAR AND SURVEYS. THE EXECUTIVE COMMITTEE APPROVES THE COMPENSATION. EVERY DECEMBER THE BOARD REVIEWS AND APPROVES THE NEXT YEAR'S COMPENSATION FOR ALL STAFF. THE BUDGET IS PUT TOGETHER BY MANAGEMENT AND REVIEWED AND RECOMMENDED BY THE BOARD TREASURER. THE LAST REVIEW OF KEY EMPLOYEES' COMPENSATION OCCURRED IN DECEMBER 2022. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AT WWW.GUIDESTAR.ORG AND UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI - RECONCILIATION OF NET ASSETS A PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF $1,040,000 WAS NOTED ON THE AUDITED FINANCIAL STATEMENTS. THE PRIOR YEAR FINANCIAL STATEMENTS DID NOT ACCURATELY REFLECT TRANSACTIONS RELATED TO MULTI-YEAR GRANTS AND CONTRIBUTION REVENUES AND RELATED RECEIVABLES WHICH RESULTED IN AN UNDERSTATEMENT OF TOTAL ASSETS, CHANGE IN NET ASSETS, AND NET ASSETS OF $1,040,000. FORM 990, PART VII, SECTION A, 1A AMENDED RETURN: AUDITED FINANCIALS WERE CHANGED AFTER INITIAL FILING OF FORM 990. ADJUSTMENTS WERE MADE AS FOLLOWS: FORM 990 PART I LINE 3 - NUMBER OF VOTING MEMBERS OF GOVERNING BODY WAS UPDATED PART I LINE 5 - NUMBER OF INDIVIDUALS EMPLOYED DURING TAX YEAR PART I SUMMARY - CURRENT YEAR AMOUNTS WERE UPDATED TO REFLECT FINAL AUDITED FINANCIAL STATEMENTS PART III LINE 4A AND 4B - EXPENSE AMOUNT UPDATED TO REFLECT AUDITED FINANCIALS AND DESCRIPTION INCLUDED ON SCHEDULE 0 PART VII 2022 WAGES AND BENEFITS FOR BETHANY PRAY UPDATED PER 2022 W2 INFORMATION PART VII WILLIAM CALLISON ESQ - CORRECTED SPELLING OF NAME FROM WILIAM TO WILLIAM PART VII JONATHAN D ASHER ESQ - CORRECTED TITLE FROM EXECUTIVE DIRECTOR TO DIRECTOR PART VIII STATEMENT OF REVENUE WAS UPDATED TO REFLECT THE FINALIZED AUDITED FINANCIAL STATEMENTS PART IX STATEMENT OF FUNCTIONAL EXPENSE WAS UPDATED TO REFLECT THE FINALIZED AUDITED FINANCIAL STATEMENTS PART X UPDATED BALANCE SHEET TO REFLECT AUDITED BALANCE SHEET AMOUNTS PART XI LINE 8 INCLUDED SCHEDULE O EXPLANATION FOR PRIOR PERIOD ADJUSTMENT AND CORRECTED AMOUNT TO MATCH TO AUDITED FINANCIALS SCHEDULE A PART II UPDATED TO REFLECT 2022 CONTRIBUTIONS SCHEDULE A PART II UPDATED 2021 CONTRIBUTION AMOUNT TO REFLECT THE PRIOR PERIOD ADJUSTMENT THAT WAS MADE BY AUDITED FINANCIALS SCHEDULE A PART II LINE 5 WAS UPDATED TO ACCOUNT FOR CHANGE IN CONTRIBUTION AMOUNT AND 2% CALCULATION SCHEDULE B ADDED CONTRIBUTOR MEETING THE SPECIAL RULE SCHEDULE C WAS UPDATED TO ACCOUNT FOR 2022 LOBBYING EXPENSES NOT REFLECTED ON RETURN AS ORIGINALLY FILED SCHEDULE D HAS BEEN CORRECTED TO REFLECTED THE AUDITED FINANCIAL AMOUNTS FOR REVENUE AND EXPENSE AS WELL AS ADJUSTED AMOUNTS FOR ANY BALANCE SHEET ITEMS PER THE AUDITED FINANCIAL STATEMENTS