Childrens Diabetes Foundation

Tax-deductible

Aurora, CO501(c)(3)Diseases & DisordersEIN 84-0745008Revenue $5.7M in FY2024

On file with the IRSchildrensdiabetesfoundation.com3025 S Parker Rd Ste 110, 80014-2914 · Aurora, COTax-exempt since Sep 1977Publicly supported charity — 170(b)(1)(A)(vi)

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To support diabetes research and provide clinical and educational programs.

501(c)(3) charity; gifts are tax-deductible.
50¢ of each $1 spent went to programs.
Run by 143 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $660K a year · 15% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
50%
of spending
Concern: 50% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$600K
to officers and key staff · 13% of spending
Top officer’s pay higher than 78% of similar orgs
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
16
named funders · $565K
Looks good: 16 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 21 voting members
Looks good: 18 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.7M
+36% vs prior year
Spent
$4.6M
To programs
50%
Net assets
$10.0M
By yearFY2020–FY2024
Revenue
$5.7M
FY2024▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$4.3M
FY2022$4.4M
FY2023$4.2M
FY2024$5.7M
Expenses
$4.6M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.6M
FY2021$3.2M
FY2022$4.6M
FY2023$4.4M
FY2024$4.6M
Net assets
$10.0M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.3M
FY2021$9.5M
FY2022$8.0M
FY2023$9.1M
FY2024$10.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

50 cents of each dollar spent went to programs.

Program services 50% · $2.3M Management & general 17% · $778K Fundraising 33% · $1.5M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990; $600K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vc Chair, Ex
$214,900Pt VII · Sec A
VP Fund, Cha
$192,866Pt VII · Sec A
Dir of Opera
$115,781Pt VII · Sec A
Secy & Bus.
$76,250Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Dana Davis’s $215K as Vc Chair, Ex is at the 78th percentile of top reported officer pay among 733 $1–10M diseases & disorders 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dana Davis$214,900$190,000$193,000$179,083$151,000
Barbara Davis$192,866$208,938$192,866$192,866$192,866
Kristi Grounder$115,781$87,500———
Daphne Rothstein——$75,897$87,490$75,225
Shane Hendryson$76,250$82,250———

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Funds diabetes research and offers clinical and educational programs.

Questions for Childrens Diabetes Foundation

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Provided by the organization

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2 programs · $2.3M · in their own filed words · FY2024
01

Public education and community service, the foundation and guild also provide education to the colorado community through schools, hospitals, providers, and citizens by disbursing information on diabetes, its symptoms, and how they help a person experiencing blood sugar reactions.

$1.3Mprogram expense
02

Research and clinical care, support from the foundation and the guild provides essential funding for research into the pathogenesis and prevention of type I diabetes by university of colorado faculty at the barbara davis center.

$1.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 16 funders →
Grants paid · 18 grants · $6.1M · 2020–2024
Unitemized GrantFY2024$143,630
Unitemized GrantFY2024$80,000
Unitemized GrantFY2023$107,844
Unitemized GrantFY2023$84,257
Unitemized GrantFY2022$164,794
Unitemized GrantFY2022$87,361
Unitemized GrantFY2021$83,330
Unitemized GrantFY2021$78,326
Unitemized GrantFY2020$108,888
Unitemized GrantFY2020$76,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.7M
Ln 12
Gifts and grantsLn 1h$4.0M
Investment incomeLn 3$954K
Fees for servicesLn 2g$794K
Money outPt IX
$4.6M
Ln 25
Programscol B$2.3M
Managementcol C$778K
Fundraisingcol D$1.5M
Owns and owesPt X
$10.0M
net assets · Ln 32
Cash and savingsLn 1–2$931K
Total assetsLn 16$11.4M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
24
listed · VII A
PaidVII A4
Voting boardVI 1a21
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.0M
Noncash giftsLn 1g$281K
Fundraising eventsLn 1c$2.0M
Fees for servicesLn 2g$794K
Investment incomeLn 3$954K
Other incomeLn 4–11$132
Gains on assetsLn 7$610K
Total revenueLn 12$5.7M
Assets in detailPt X, end of year
CashLn 1$803K
SavingsLn 2$128K
Cash and savings togetherLn 1–2$931K
InvestmentsLn 11–13$9.9M
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$85K
Total assetsLn 16$11.4M
LiabilitiesLn 26$1.5M
Net assetsLn 32$10.0M
OperationsPt I, VI
EmployeesI 513
VolunteersI 6143
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.2M$931K
InvestmentsLn 11–13$8.1M$9.9M
Land, buildings, equipmentLn 10c$10K$13K
Total assetsLn 16$10.6M$11.4M
LiabilitiesLn 26$1.6M$1.5M
Net assetsLn 32$9.1M$10.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$950K$950K
Grants to domestic individualsLn 2$224K$224K
Pay of current officers, directors and key staffLn 5$620K$111K$145K$364K
Other salaries and wagesLn 7$675K$88K$170K$417K
Pension plan contributionsLn 8$4K$630$770$2K
Other employee benefitsLn 9$147K$28K$38K$81K
Payroll taxesLn 10$122K$20K$25K$77K
Legal feesLn 11b$8K$8K
Professional fundraising feesLn 11e$36K$36K
Investment management feesLn 11f$20K$20K
Other fees for servicesLn 11g$186K$129K$57K
Advertising and promotionLn 12$123K$44K$79K
Office expensesLn 13$221K$25K$123K$72K
OccupancyLn 16$97K$19K$23K$54K
Conferences, conventions and meetingsLn 19$538K$538K
Depreciation, depletion and amortizationLn 22$6K$1K$1K$3K
Other expenses (24a–d)Ln 24$660K$304K$50K$306K
Total functional expensesLn 25$4.6M$2.3M$778K$1.5M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.7M$4.6M$1.1M$10.0M 990 PDF
FY2023 $4.2M$4.4M−$191K$9.1M 990 PDF
FY2022 $4.4M$4.6M−$274K$8.0M 990 PDF
FY2021 $4.3M$3.2M$1.1M$9.5M 990 PDF
FY2020 $4.2M$2.6M$1.6M$8.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $5,735,678 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,741,912$3,987,559
I-9 Program service revenuePrior year $1,226,500$794,260
I-10 Investment incomePrior year $263,295$953,727
I-11 Other revenuePrior year $232$132
I-12 Total revenuePrior year $4,231,939$5,735,678
I-13 Grants and similar amounts paidPrior year $1,116,994$1,173,630
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,423,198$1,566,968
I-16a Professional fundraising feesPrior year $32,040$35,778
I-17 Other expensesPrior year $1,851,018$1,859,123
I-18 Total expensesPrior year $4,423,250$4,635,499
I-19 Revenue less expensesPrior year −$191,311$1,100,179
Part VI · Governance 18 of 21 board members independent, 1 to look at
VI-1a Voting members of the governing body21
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,735,678 across 10 lines filed
VIII-1b Membership dues$6,165
VIII-1c Fundraising events$1,950,722
VIII-1f All other contributions, gifts and grants$2,030,672
VIII-1g Noncash contributions (included above)$280,598
VIII-1h Total contributions, gifts and grants$3,987,559
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $794,260$794,260
VIII-3 Investment incomeExcluded from tax $343,277$343,277
VIII-7 Net gain or loss on sales of assetsExcluded from tax $610,450$610,450
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $132$132
VIII-12 Total revenueRelated to mission $794,260 · Excluded from tax $953,859$5,735,678
Part IX · Statement of functional expenses $4,635,499 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $950,000$950,000
IX-2 Grants to domestic individualsPrograms $223,630$223,630
IX-5 Pay of current officers, directors and key staffPrograms $110,745 · Management $144,947 · Fundraising $363,821$619,513
IX-7 Other salaries and wagesPrograms $87,862 · Management $170,329 · Fundraising $416,716$674,907
IX-8 Pension plan contributionsPrograms $630 · Management $770 · Fundraising $2,400$3,800
IX-9 Other employee benefitsPrograms $27,587 · Management $37,651 · Fundraising $81,466$146,704
IX-10 Payroll taxesPrograms $20,226 · Management $24,740 · Fundraising $77,078$122,044
IX-11b Legal feesManagement $8,103$8,103
IX-11e Professional fundraising feesFundraising $35,778$35,778
IX-11f Investment management feesManagement $20,000$20,000
IX-11g Other fees for servicesManagement $129,103 · Fundraising $57,030$186,133
IX-12 Advertising and promotionManagement $44,220 · Fundraising $79,248$123,468
IX-13 Office expensesPrograms $25,434 · Management $123,269 · Fundraising $72,169$220,872
IX-16 OccupancyPrograms $19,102 · Management $23,364 · Fundraising $54,202$96,668
IX-19 Conferences, conventions and meetingsPrograms $537,916$537,916
IX-22 Depreciation, depletion and amortizationPrograms $1,131 · Management $1,384 · Fundraising $3,209$5,724
IX-24 Other expenses (24a–d)Programs $304,250 · Management $49,986 · Fundraising $306,003$660,239
IX-25 Total functional expensesPrograms $2,308,513 · Management $777,866 · Fundraising $1,549,120$4,635,499
Part X · Balance sheet $11,449,271 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $2,044,889$803,332
X-2 Savings and temporary cash investmentsStart of year $127,487$127,678
X-4 Accounts receivableStart of year $6,555$451,041
X-8 Inventories for sale or useStart of year $171,484$33,946
X-9 Prepaid expenses and deferred chargesStart of year $71,637$51,110
X-10c Land, buildings and equipment, netStart of year $10,237$13,447
X-12 Other securitiesStart of year $8,057,048$9,884,172
X-15 Other assetsStart of year $154,477$84,545
X-16 Total assetsStart of year $10,643,814$11,449,271
X-17 Accounts payable and accrued expensesStart of year $147,943$148,529
X-18 Grants payableStart of year $1,274,653$1,216,148
X-25 Other liabilitiesStart of year $166,932$92,551
X-26 Total liabilitiesStart of year $1,589,528$1,457,228
X-27 Net assets without donor restrictionsStart of year $6,193,544$5,881,211
X-28 Net assets with donor restrictionsStart of year $2,860,742$4,110,832
X-32 Total net assets or fund balancesStart of year $9,054,286$9,992,043
X-33 Total liabilities and net assetsStart of year $10,643,814$11,449,271
Part XI · Reconciliation of net assets $9,992,043 net assets at year end
XI-1 Total revenue$5,735,678
XI-2 Total expenses$4,635,499
XI-3 Revenue less expenses$1,100,179
XI-4 Net assets at start of year$9,054,286
XI-5 Net unrealized gains (losses) on investments−$162,422
XI-10 Net assets at end of year$9,992,043

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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