Colorado Chapter American Planning Association
Nonprofit profile at a glance
- EIN
- 521296746
- IRS 990 coverage
- 2010–2020
- Forms available
- Form 990 2020
- Location
- Colorado Springs, CO, USA
- Phone
- 3039186771
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $131,893
- Expenses
- $110,203
- Assets
- $122,868
- Liabilities
- $21,233
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
25 people listed
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Together we are providing leadership in the development of resilient, inclusive, sustainable and equitable communities by advocating for excellence in planning and public policy, promoting professional development, and providing education and citizen empowerment for those who are working to protect and enhance the natural and built environment.
What it reported doing in 2020
Current legislative activity; the objective of the association is to encourage planning that will contribute to the public well being by developing communities that meet the needs of the people more effectively. This supports our exempt purpose of being an organization of professionals and citizen planners providing vision and leadership for the future development of Colorado communities.
Operating model
- Revenue model
- Other-operating. 93% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 84
- Accountability: 69
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36%; rating input score 36
- Program expense ratio: 43%; rating input score 43
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.4%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 1.11; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 42.9%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 4.8% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 0.4% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 36% of revenue deployed · 43% of spending went to programs
- Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $47K in reported program spending
- Leadership: top reported pay $47K · 25 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2010 to 2020
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 43/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.