Metro Denver Lemonade Day Inc

Nonprofit profile at a glance

EIN
273711702
IRS 990-EZ coverage
2013–2017
Forms available
Form 990 2012, Form 990-EZ 2017
Location
Denver, CO, USA
Phone
3034273200
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development - Business

Reported finances

Revenue
$13,278
Expenses
$1,755
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • JON FRANKLIN (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To infuse the youth of Metro Denver area with the spirit of enterprise, teaching basic business and entrepreneurial skills necessary to become successful contributing members of the business community.

What it reported doing in 2017

Metro denver lemonade day promotes a single day in which thousands of denver area youth will operate individually designed lemonade stands and take part in a variety of contests. Through the materials provided (free of charge) they go through all of the steps necessary to start, own, and operate their very own business, a lemonade stand.metro denver lemonade day did not have any events in 2017. They ceased operations and completed paying off debts.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.2%; rating input score 13
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 86.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -75.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -59.2% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -66.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 13.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2013 to 2017
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.