Easter Seals Colorado EIN 84-0412575

Easter Seals Colorado

EIN  84-0412575 Public charity (501(c)(3)) Lakewood, CO
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/22/26 · see original filing: IRS
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Size
$1–10M
What they do
Provides recreational camps, respite care, and support services to help individuals with disabilities and health challenges enhance their quality of life.
Leadership
Roman Krafczyk · CEO and Pres · $148K
Money in and out
$5.2M revenue, $6.0M expenses
Bottom line
69% program efficiency

Provides recreational camps, respite care, and support services to help individuals with disabilities and health challenges enhance their quality of life. For fiscal year 2024 it reported $5.2M in revenue, $6.0M in expenses, and $4.2M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$5.2M
Pt VIII · Ln 12
Total expenses
$6.0M
Pt IX · Ln 25
Net assets
$4.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$830K
Where spending went · Part IX cols B–D
Program services $0.69 Management & general $0.19 Fundraising $0.12
Program efficiency
69%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
1.1mo
months of highly liquid reserves at operating expense rate▼ -45% vs prior filing year
Surplus margin
-16%
revenue over expenses, this year▼ -1% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$5.2M
FY2024▼ -9%
Expenses
$6.0M
FY2024▼ -9%
Total assets
$6.1M
FY2024▼ -15%
Total liabilities
$1.9M
FY2024▼ -10%
Total revenue
$5.2M
Pt VIII · Ln 12
Total expenses
$6.0M
Pt IX · Ln 25
Net assets
$4.2M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$830K
Total assetsPt X · Ln 16$6.1M
Program-expense ratioPt IX · col B69%
Voting members of governing bodyPt I · Ln 324
Independent voting membersPt I · Ln 423
Mission & Programs · Part III

Where the work happens

3 program services account for $3.5M of program spending, described in the organization's own filed words · FY2024.
01

Rocky mountain village is a seasonal recreation facility that provided multiple recreational opportunities, resources, and training sessions to over 2,669 individuals. Summer day camp (yay camp) facilitate services for 32 participants; and 38 children attended a weekly drop-in care service during the school year for a total of 271 visits.

$1.2Mprogram expense
02

The rehabilitation program is comprised of a stroke and neurological rehabilitation day program that served 30 stroke survivors for 2,429 visits in a 5 day per week setting as well as caregiver support.

$1.2Mprogram expense
03

Employment services integrated 213 individuals with disabilities into diverse work environments, providing job placement assistance and training. Additionally, these services are performed through 3,867 visits per year.

$1.1Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CEaster Seals Colorado
EINHdr · item D84-0412575
Principal addressHdr · item CLakewood, CO
WebsiteHdr · item Jwww.eastersealscolorado.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHealth Care (E50Z)
Ruling yearIRS BMFJun 1972

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a24
Independent voting membersPt VI · Ln 1b23
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
CEO and Pres
$147,681Pt VII · Sec A
CFO from 3/2
$112,000Pt VII · Sec A
$97,026Pt VII · Sec A
Controller T
$19,944Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Roman Krafczyk’s $148K as CEO and Pres is at the 51st percentile of top reported officer pay among 3116 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Roman Krafczyk$147,681$143,573$144,546$119,534
Roman Krafczyk$137,909
Jason Koch$112,000
Kerry Erdahl$101,655
Kerry Erdahl$37,242$97,135$89,645
Krasimir Koev$97,026$91,686$87,918$79,692
Krasimir Koev$91,684
Lisa Doker$65,384

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$3.5M · 67%
Contributions & grants$1.6M · 31%
Other revenue$84K · 2%
Program service revenue67%$3.5M
Contributions & grants31%$1.6M
Other revenue2%$84K
Investment income$10K
— government grantsLn 1e$454K
Total revenueLn 12$5.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.69 Management & general $0.19 Fundraising $0.12
Program services69%$4.2M
Management & general19%$1.2M
Fundraising12%$733K
Total functional expensesLn 25$6.0M

Balance Sheet

Part X · end of year
CashLn 1$199K
Total assetsLn 16$6.1M
Total liabilitiesLn 26$1.9M
Total net assetsLn 32$4.2M
Months of cash on handcomputed0.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $521K · Operating expenses (Pt IX) $6.0M · Less non-cash grants $134K · Cash operating expenses/yr $5.9M
1.1 months
Where the money goes
Program services
Program services $4.2M · Total expenses $6.0M
69%
Management & General
Management & general $1.2M · Total expenses $6.0M
19%
Fundraising
Fundraising $733K · Total expenses $6.0M
12%
Cost to raise $1
Fundraising expense (3-yr avg) $640K · Solicited contributions (3-yr avg) $1.4M
$0.46 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.6M · Total revenue $5.2M
31%
Government reliance
Government grants $454K · Total revenue $5.2M
9%
Earned-income share
Program service revenue $3.5M · Total revenue $5.2M
67%
Investment reliance
Investment income $10K · Total revenue $5.2M
0%
Program self-sufficiency
Program service revenue $3.5M · Total expenses $6.0M
58%
Growth & trend
Revenue growth (YoY)
This year $5.2M · Prior year $5.7M
-9%
Revenue CAGR
FY2020 $6.1M · FY2024 $5.2M
-4%
Net-asset trend (YoY)
End of year $4.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $5.2M · Expenses $6.0M
-16%
Liabilities-to-Assets
Total liabilities — · Total assets $6.1M
Net-asset ratio
Net assets $4.2M · Total assets $6.1M
69%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $238K · Other securities (Pt X, ln 12) $83K · Total assets (Pt X, ln 16) $6.1M
5%
People & payroll
Highest Reported Total Compensation
Individual Roman Krafczyk · Reported title CEO AND PRES · Highest reported compensation $148K · Total expenses $6.0M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $3.6M · Total expenses $6.0M
59%
Fundraising vendors
Fundraiser cost ratio
Paid to fundraisers $123K · Gross raised $400K
31%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 69%
Overhead ratio 19%
Fundraising cost ratio 45%
Revenue growth -9%
Investment management fee ratio 0%
Legal fee ratio 0%
Fundraising fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Easter Seals INCFY2025$134K
Total grants receivedfrom 2 funders$181K
Grants paid · 41 grants · $836K · 2021–2024
Lil' Friends LLCFY2024$31,582
Unitemized GrantFY2024$27,809
Seniors' Resource CenterFY2024$26,700
Faith Place INCCO · FY2024$24,077
City of BoulderFY2024$21,476
Nurturing Newborns LLCFY2024$21,443
Respite Care INCCO · FY2024$20,211
Larimer County Office on AgingFY2024$18,290
Teller Senior Coalition INCCO · FY2024$15,000
All-Stars ClubCO · FY2024$15,000
A Little HelpCO · FY2024$14,000
Porchlight FriendsCO · FY2024$13,636
Hearn Senior CareFY2024$9,930
Weld County Area Agency on AgingFY2024$7,105
See all 41 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$5.2M revenue · viewing · ⤓ 990 PDF
FY2023$5.7M revenue · ⤓ 990 PDF
FY2022$5.7M revenue · ⤓ 990 PDF
FY2021$5.4M revenue · ⤓ 990 PDF
FY2020$6.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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