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Nonprofiteer
← CONTINUING LEGAL EDUCATION IN COLORADO INC

Form 990 for tax year 2023

Filed by CONTINUING LEGAL EDUCATION IN COLORADO INC.

Totals

Total revenue
$4,524,994
Total expenses
$4,120,819
Contributions and grants received
$0
Grants paid
$11,199
Program service revenue
$4,056,454
Investment income
$1,317
Other revenue
$467,223
Total assets, end of year
$5,185,552
Total liabilities, end of year
$2,371,832
Net assets or fund balances, end of year
$2,813,720
Program services expenses (Part IX)
$3,731,887
Management and general expenses
$388,932
Fundraising expenses
$0
Program service expenses (Part III)
$3,731,887

Program services were 90.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: SEMINARS AND VIDEO

    total $4,056,454 · related or exempt $4,056,454

  • 3 · Investment income

    total $28,441 · excluded $28,441

  • 7a · Gross sales of assets other than inventory

    securities $213,501

  • 7b · Less cost or other basis and sales expenses

    securities $240,625

  • 7c · Gain or loss

    securities -$27,124

  • 7d · Net gain or loss

    total -$27,124 · excluded -$27,124

  • 10a · Gross sales of inventory

    $464,483

  • 10b · Cost of goods sold

    $83,913

  • 10c · Net income from sales of inventory

    total $380,570 · related or exempt $380,570

  • 11a · Other revenue: OTHER REVENUE

    total $77,052 · related or exempt $77,052

  • 11b · Other revenue: SHIPPING REVENUE

    total $9,601 · related or exempt $9,601

  • 11e · Other revenue, total

    $86,653

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $11,199 · program services $11,199

  • 5 · Compensation of officers, directors and key employees

    total $108,449 · program services $108,449

  • 7 · Other salaries and wages

    total $1,356,141 · program services $1,298,730 · management and general $57,411

  • 9 · Other employee benefits

    total $198,475 · program services $185,132 · management and general $13,343

  • 10 · Payroll taxes

    total $104,987 · program services $100,605 · management and general $4,382

  • 11b · Fees: legal

    total $1,715 · management and general $1,715

  • 11c · Fees: accounting

    total $36,261 · management and general $36,261

  • 11f · Fees: investment management

    total $15,098 · management and general $15,098

  • 11g · Fees: other

    total $407,044 · program services $239,232 · management and general $167,812

  • 12 · Advertising and promotion

    total $15,075 · program services $15,075

  • 13 · Office expenses

    total $98,327 · program services $85,090 · management and general $13,237

  • 14 · Information technology

    total $173,641 · program services $157,810 · management and general $15,831

  • 16 · Occupancy

    total $271,236 · program services $257,674 · management and general $13,562

  • 17 · Travel

    total $7,564 · program services $5,068 · management and general $2,496

  • 19 · Conferences, conventions and meetings

    total $43,800 · program services $43,800

  • 22 · Depreciation, depletion and amortization

    total $154,395 · program services $139,076 · management and general $15,319

  • 23 · Insurance

    total $14,097 · management and general $14,097

  • 24a · Other expenses: SEMINARS - FOOD & BEVER

    total $869,342 · program services $853,043 · management and general $16,299

  • 24b · Other expenses: BANK EXPENSES

    total $93,578 · program services $93,578

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $54,817 · program services $54,817

  • 24d · Other expenses: RESEARCH & DEVELOPMENT

    total $29,413 · program services $29,413

  • 24e · All other expenses

    total $56,165 · program services $54,096 · management and general $2,069

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,653,575 · end of year $2,062,178

  • 2 · Savings and temporary cash investments

    beginning of year $1,141,068 · end of year $1,461,251

  • 4 · Accounts receivable

    beginning of year $146,058 · end of year $84,078

  • 8 · Inventories for sale or use

    beginning of year $20,878 · end of year $15,173

  • 9 · Prepaid expenses and deferred charges

    beginning of year $8,746 · end of year $20,650

  • 10a · Land, buildings and equipment: cost or other basis

    $1,495,884

  • 10b · Land, buildings and equipment: accumulated depreciation

    $824,609

  • 10c · Land, buildings and equipment, net

    beginning of year $805,907 · end of year $671,275

  • 14 · Intangible assets

    beginning of year $108,000 · end of year $100,000

  • 15 · Other assets

    beginning of year $871,260 · end of year $770,947

  • 17 · Accounts payable and accrued expenses

    beginning of year $286,837 · end of year $303,813

  • 19 · Deferred revenue

    beginning of year $488,508 · end of year $573,765

  • 25 · Other liabilities

    beginning of year $1,668,508 · end of year $1,494,254

  • 27 · Net assets without donor restrictions

    beginning of year $2,311,639 · end of year $2,813,720

Mission and programs · 2023

Mission

TO PROVIDE AN ORGANIZED, SUSTAINED PROGRAM OF CONTINUING EDUCATION FOR THE COLORADO LEGAL PROFESSION.

  • PROVIDES EDUCATION THROUGH THE LECTURES AND CLASSES OF INSTRUCTION ON VARIOUS LEGAL AND OTHER TOPICS OF IMPORTANCE TO LEGAL PROFESSIONALS TO ASSIST IN THE CONTINUING DEVELOPMENT OF THEIR PROFESSIONAL EXPERTISE. APPROXIMATELY 15,618 ATTORNEYS AND OTHER PROFESSIONALS ATTENDED THE ORGANIZATION'S PROGRAMS IN 2023.

    Expenses $2,757,699 · Grants $11,199 · Revenue $4,056,454

  • PROVIDES LEGAL EDUCATION THROUGH VIDEO REPLAY COURSES; ONLINE VIDEOS, MP3S AND AUDIOS CREDITED FOR HOME STUDY, AND LEGAL REFERENCE BOOKS AND PUBLICATIONS.

  • PUBLISHES LEGAL REFERENCE BOOKS AND PUBLICATIONS FOR THE BENEFIT OF THE LEGAL COMMUNITY.

    Expenses $974,188 · Revenue $380,570

  • OTHER PROGRAM EXPENSES INCLUDE ONLINE EXPENSES AND FACILITIES EXPENSES WHEN IN-PERSON. REVENUE INCLUDES SHIPPING REVENUE AND OTHER REVENUES.

    Revenue $86,653

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • John T Lee

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Rabea Taylor

    PRESIDENT ELECT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • April Jones

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Hon Kato Crews

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jon Fero

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Gersch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jessamyn Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hon Lino Lipinsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Porya Mansorian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jesse Rodgers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Danae Woody

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dan Sweetser

    CONTINUING EDUCATION DIRECTOR

    Total calculated
    $216,898
    From this org
    $91,986
    From related orgs
    $91,986
    Other
    $32,926
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $91,986 + $91,986 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $16,463 + $16,463 related
    Filer's total
    $108,449 + $108,449 related

  • Lori Krupske

    DIRECTOR OF ACCOUNTING

    Total calculated
    $157,630
    From this org
    $66,864
    From related orgs
    $66,864
    Other
    $23,902
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $66,864 + $66,864 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,951 + $11,951 related
    Filer's total
    $78,815 + $78,815 related

  • Evan Brown

    DIRECTOR OF TECHNOLOGY

    Total calculated
    $121,082
    From this org
    $104,176
    From related orgs
    $0
    Other
    $16,906
    Hours/week
    40

  • Imelda Reveles

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $143,797
    From this org
    $43,060
    From related orgs
    $79,968
    Other
    $20,769
    Hours/week
    14 + 26 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
4 November 2024
IRS schema version
2023v5.1
Source object
202443189349304294

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