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Annual Report on Charitable Solicitations

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Annual Report on Charitable Solicitations COLORADO SECRETARY OF STATE’S OFFICE ANNUAL REPORT ON CHARITABLE SOLICITATIONS 2003 Part 2 Part Two of the 2003 Annual Report provides summary financial information for all charitable organizations that filed financial reports covering any period that ended in 2002. Information believed to be of particular interest to potential donors has been excerpted from the complete financial report for each organization. On the revenue side, only Total Revenue and Contributions are displayed in the report. Each organization’s complete financial report includes additional revenue categories for Government Grants, Program Service Revenue, Investments, Special Events and Activities, Sales, and Other Expenses. On the expense side, the report displays Total Expenses, Program Services Expenses, Administration-Management-General Expenses, and Fundraising Expenses. Each organization’s complete financial report also includes expense categories for Payments to Affiliates and Other Expenses, which are not reflected in this report. The financial information displayed is information that was on file with the Secretary of State’s office as of noon, December 19, 2003. Since financial reports are due by the 15th day of the fifth month following the close of an organization’s fiscal year, the due dates vary. Nevertheless, the last 2002 reports due were those of calendar year organizations, whose accounting periods ended on Dec. 31, 2002. The due date for calendar year organizations was May 15, 2003. Since up to two extensions of the deadline may be requested by a charitable organization (three months each), all 2002 financial reports were due by Nov. 15, 2003, at the latest. For a number of reasons, it is possible that a charitable organization could be registered now, despite not being listed in Part Two of the 2003 Annual Report. Similarly, an organization listed in this report may have had its registration withdrawn, suspended, or revoked since publication, so the reader is encouraged to check the Charitable Database for the most current information on any charitable organization. Please bear in mind that the information summarized in this report reflects the general financial condition of charitable organizations registered to solicit contributions in Colorado. The totals do not reflect activity in Colorado alone. More specifically, Total Contributions as listed in the report does not reflect total donations by Coloradoans. Such information on total donations by Colorado residents must be culled from data contained in individual federal income tax returns (as of the date of this report, the IRS had not yet published data on individual itemized contributions by state for 2002). Each Revenue and Expense category included in the report is explained in detail below. Total Revenue and Total Expenses are pulled from the organization’s complete financial report – they do not represent the sum of the items listed on the report. If you have any questions, please contact the Charitable Solicitations Section at (303) 894-2200. Contributions (Revenue) This amount corresponds to the sum of Line 1a + Line 1b of the Form 990, or Line 1 of the Form 990-EZ minus government grants. It is the gross amount of contributions, gifts, grants, and bequests, that the organization received directly from the public and through special events. Included are amounts received from individuals, trusts, corporations, estates, and foundations, or raised by an outside professional fundraiser. This includes all funds raised by an outside fundraiser in a charity's name -- not just the amount actually received by the charity. Includes contributions and grants from public charities and other exempt organizations that are neither fundraising organizations nor affiliates of the filing organization, membership dues and assessments that represent contributions from the public rather than payments for benefits received or payments from affiliated organizations, and amounts contributed by a commercial co- venturer as a contribution received directly from the public. These are amounts received by an organization (donee) for allowing an outside organization (donor) to use the donee's name in a sales promotion campaign. Includes the total contributions received indirectly from the public through solicitations campaigns conducted by federated fundraising agencies and similar fundraising organizations (such as a United Way organization and certain sectarian federations), and from other organizations closely associated with the reporting organization (including contributions received from a parent organization, subordinate, or another organization with the same parent). Program Services (Expense) This amount corresponds to Line 13 of the Form 990. There is no corresponding entry on the Form 990-EZ. Program services are mainly those activities that the reporting organization was created to conduct and which, along with any activities commenced subsequently, form the basis of the organization's current exemption from tax. They may be self-funded or funded out of contributions, accumulated income, investment income, or any other source. Program services can also include the organization's unrelated trade or business activities. For example, publishing a magazine is a program service, even though the magazine contains both editorials and articles that further the organization's exempt purpose and advertising, the income from which is taxable as unrelated business income. If an organization receives a grant to do research, produce an item, or perform a service, either to meet the grantor's specific needs or to benefit the public directly, the costs incurred represent program service expenses. These costs should not be treated as fundraising expenses, even if an organization reports the grant as a contribution above. Administration – Management – General (Expense) This corresponds to Line 14 of the Form 990. There is no corresponding entry on the 990-EZ. This figure reflects the organization's expenses for overall function and management, rather than for its direct conduct of fundraising activities or program services. Overall management usually includes the salaries and expenses of the chief officer of the organization and that officer's staff. If part of their time is spent directly supervising program services and fundraising activities, their salaries and expenses should be allocated among those functions. Other expenses reported here include those for meetings of the board of directors or similar group; committee and staff meetings (unless held in connection with specific program services or fundraising activities); general legal services; accounting (including patient accounting and billing); general liability insurance; office management; auditing, personnel, and other centralized services; preparation, publication, and distribution of an annual report; and investment expenses. Only general expenses are reported here. Costs of special meetings or other activities that relate to fundraising or specific program services should not be reported here. Fundraising (Expense) This corresponds to Line 15 of the Form 990. There is no corresponding entry on the 990-EZ. Fundraising expenses are the total expenses incurred in soliciting contributions, gifts, grants, etc. Fundraising expenses are all expenses, including allocable overhead costs, incurred in (a) publicizing and conducting fundraising campaigns, including any fees paid to outside fundraisers for solicitation campaigns they conducted or for consultation services connected with a solicitation of contributions by the organization itself; (b) soliciting bequests and grants from foundations or other organizations, or government grants; (c) participating in federated fundraising campaigns; (d) preparing and distributing fundraising manuals, instructions, and other materials; and (e) conducting special events that generate contributions in addition to revenue. ##### Table 1. Charity Revenue and Expense Highlights Based on Financial Reports with Accounting Periods Ending Between 01/01/02 - 12/31/02 Administration Fundraising Charity Name Total Revenue Contributions Total Expenses Program Expenses Management and Expenses General 1 LIQUID HOUSE, INC. $6,943.00 $6,943.00 $2,559.00 $0.00 $0.00 $0.00 Reg. No. 20033005175 2020 VISION NATIONAL PROJECT $270,328.00 $237,819.00 $243,741.00 $213,040.00 $13,714.00 $16,987.00 Reg. No. 20023005569 9TO5 WORKING WOMEN EDUCATION FUND - $706,652.00 $72,242.00 $704,992.00 $658,959.00 $40,327.00 $5,706.00 COLORADO Reg. No. 20023005217 A KID'S PLACE $248,806.00 $144,460.00 $174,468.00 $158,526.00 $11,995.00 $3,947.00 Reg. No. 20033001931 A PREGNANCY RESOURCE CENTER OF $40,508.78 $31,791.65 $23,468.77 $160.53 $19,794.38 $3,513.86 NORTHEAST COLORADO Reg. No. 20033002410 A QUIET REFUGE $2,500.00 $2,500.00 $1,044.88 $0.00 $1,044.88 $0.00 Reg. No. 20033005210 ACADEMY 2000 DBA: RENAISSANCE ACADEMY $732,447.00 $79,287.00 $711,543.00 $600,977.00 $110,003.00 $563.00 Reg. No. 20023008045 ACADEMY FOR EDUCATIONAL DEVELOPMENT, $199,491,690.00 $42,353,507.00 $197,719,199.00 $179,239,908.00 $18,277,815.00 $201,476.00 INC. Reg. No. 20023005568 ACT WITH GENIUS, INC. $50,330.00 $50,000.00 $42,471.00 $0.00 $0.00 $0.00 Reg. No. 20033005128 ADAMS 14 EDUCATION FOUNDATION $296,175.00 $181,879.00 $133,069.00 $65,764.00 $67,305.00 $0.00 Reg. No. 20023002971 ADAPTIVE SPORTS CENTER OF CRESTED $346,992.00 $190,997.00 $388,421.00 $281,236.00 $101,014.00 $6,171.00 BUTTE INC. Reg. No. 20023003326 ADDICTION TREATMENT CENTER OF $171,833.00 $39,603.00 $162,107.00 $126,545.00 $35,562.00 $0.00 LONGMONT Reg. No. 20033007761 ADOPTION ALLIANCE $1,034,153.00 $30,376.00 $1,049,975.00 $933,179.00 $115,110.00 $1,686.00 Reg. No. 20023007514 ADOPTION OPTIONS $550,956.00 $5,402.00 $532,125.00 $438,497.00 $66,733.00 $26,895.00 Reg. No. 20023003807 ADULT EDUCATION CENTER OF DURANGO, INC. $471,664.00 $24,021.00 $478,210.00 $386,760.00 $91,450.00 $0.00 Reg. No. 20033003354 ADVENTIST FRONTIER MISSIONS $2,499,361.00 $2,623,930.00 $2,653,412.00 $1,710,161.00 $592,435.00 $350,816.00 Reg.
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