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Nonprofiteer
← CONTINUING LEGAL EDUCATION IN COLORADO INC

Form 990 for tax year 2024

Filed by CONTINUING LEGAL EDUCATION IN COLORADO INC.

Totals

Total revenue
$4,812,931
Total expenses
$4,553,553
Contributions and grants received
$0
Grants paid
$12,987
Program service revenue
$3,819,190
Investment income
$189,835
Other revenue
$803,906
Total assets, end of year
$5,346,555
Total liabilities, end of year
$2,298,079
Net assets or fund balances, end of year
$3,048,476
Program services expenses (Part IX)
$3,939,290
Management and general expenses
$614,263
Fundraising expenses
$0
Program service expenses (Part III)
$3,939,290

Program services were 86.5% 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 $3,819,190 · related or exempt $3,819,190

  • 3 · Investment income

    total $308,850 · excluded $308,850

  • 7a · Gross sales of assets other than inventory

    securities $1,347,632

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

    securities $1,466,647

  • 7c · Gain or loss

    securities -$119,015

  • 7d · Net gain or loss

    total -$119,015 · excluded -$119,015

  • 10a · Gross sales of inventory

    $773,065

  • 10b · Cost of goods sold

    $73,138

  • 10c · Net income from sales of inventory

    total $699,927 · related or exempt $699,927

  • 11a · Other revenue: OTHER REVENUE

    total $91,975 · related or exempt $91,975

  • 11b · Other revenue: SHIPPING REVENUE

    total $12,004 · related or exempt $12,004

  • 11e · Other revenue, total

    $103,979

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $12,987 · program services $12,987

  • 5 · Compensation of officers, directors and key employees

    total $212,440 · program services $212,440

  • 7 · Other salaries and wages

    total $1,533,509 · program services $1,275,742 · management and general $257,767

  • 9 · Other employee benefits

    total $247,918 · program services $222,215 · management and general $25,703

  • 10 · Payroll taxes

    total $124,980 · program services $105,901 · management and general $19,079

  • 11b · Fees: legal

    total $6,373 · management and general $6,373

  • 11c · Fees: accounting

    total $39,105 · management and general $39,105

  • 11f · Fees: investment management

    total $17,513 · management and general $17,513

  • 11g · Fees: other

    total $289,996 · program services $139,962 · management and general $150,034

  • 12 · Advertising and promotion

    total $8,289 · program services $8,289

  • 13 · Office expenses

    total $122,751 · program services $117,189 · management and general $5,562

  • 14 · Information technology

    total $180,541 · program services $154,541 · management and general $26,000

  • 16 · Occupancy

    total $273,949 · program services $260,252 · management and general $13,697

  • 17 · Travel

    total $16,619 · program services $11,134 · management and general $5,485

  • 19 · Conferences, conventions and meetings

    total $37,740 · program services $37,740

  • 22 · Depreciation, depletion and amortization

    total $121,465 · program services $115,392 · management and general $6,073

  • 23 · Insurance

    total $14,241 · management and general $14,241

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

    total $1,005,516 · program services $979,476 · management and general $26,040

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $125,654 · program services $125,654

  • 24c · Other expenses: BANK EXPENSES

    total $91,036 · program services $91,036

  • 24d · Other expenses: RESEARCH & DEVELOPMENT

    total $27,508 · program services $27,508

  • 24e · All other expenses

    total $43,423 · program services $41,832 · management and general $1,591

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,062,178 · end of year $2,363,398

  • 2 · Savings and temporary cash investments

    beginning of year $1,461,251 · end of year $1,542,502

  • 4 · Accounts receivable

    beginning of year $84,078 · end of year $35,346

  • 8 · Inventories for sale or use

    beginning of year $15,173 · end of year $24,812

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,650 · end of year $12,999

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

    $1,546,461

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

    $946,073

  • 10c · Land, buildings and equipment, net

    beginning of year $671,275 · end of year $600,388

  • 14 · Intangible assets

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

  • 15 · Other assets

    beginning of year $770,947 · end of year $667,110

  • 17 · Accounts payable and accrued expenses

    beginning of year $303,813 · end of year $313,430

  • 19 · Deferred revenue

    beginning of year $573,765 · end of year $674,530

  • 25 · Other liabilities

    beginning of year $1,494,254 · end of year $1,310,119

  • 27 · Net assets without donor restrictions

    beginning of year $2,813,720 · end of year $3,048,476

Mission and programs · 2024

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 12,669 ATTORNEYS AND OTHER PROFESSIONALS ATTENDED THE ORGANIZATION'S PROGRAMS IN 2024.

    Expenses $2,895,639 · Grants $12,987 · Revenue $3,819,190

  • PROVIDES LEGAL EDUCATION THROUGH 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 $1,043,651 · Revenue $699,927

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

    Revenue $103,979

As filed on the 2024 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/TREASURER

    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

  • Hon William W Hood III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jessamyn Jones

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Danae Kinnett

    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

  • Daniel A Sweetser

    EXECUTIVE DIRECTOR

    Total calculated
    $212,440
    From this org
    $206,879
    From related orgs
    $0
    Other
    $5,561
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,879
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,561
    Filer's total
    $212,440

  • Lori Krupske

    DIRECTOR OF ACCOUNTING

    Total calculated
    $167,284
    From this org
    $70,170
    From related orgs
    $70,170
    Other
    $26,944
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $70,170 + $70,170 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $13,472 + $13,472 related
    Filer's total
    $83,642 + $83,642 related

  • Evan Brown

    DIRECTOR OF TECHNOLOGY

    Total calculated
    $134,272
    From this org
    $115,335
    From related orgs
    $0
    Other
    $18,937
    Hours/week
    40

  • Lisa Cordova

    DIRECTOR OF OPERATIONS

    Total calculated
    $120,042
    From this org
    $102,220
    From related orgs
    $0
    Other
    $17,822
    Hours/week
    40

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
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202523179349300727

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