2023-08-14T07:13:28-05:00 2022-12-31 430765316 RUBINBROWN LLP 1900 16TH STREET SUITE 1700 DENVER CO 80202 990 2022-01-01 840616041 CONTINUING LEGAL EDUCATION IN COLORADO INC CONT 3038600608 1290 BROADWAY 1700 DENVER CO 80203 DAN SWEETSER CONTINUING EDUCATION DIRECTOR 3038600608 2023-08-09 1 DAN SWEETSER 999009999 1 QING SU P01986343 3036981883 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAN SWEETSER 1290 BROADWAY 1700 DENVER CO 80203 4778725 0 X WWW.CLE.COBAR.ORG X 1971 CO TO PROVIDE AN ORGANIZED, SUSTAINED PROGRAM OF CONTINUING EDUCATION FOR THE COLORADO LEGAL PROFESSION. 13 13 25 805 0 0 0 0 3544534 3711024 6901 -15708 677338 566333 4228773 4261649 130862 11937 0 0 1687072 1841063 0 0 0 1732124 2397106 3550058 4250106 678715 11543 5155122 4755492 2668571 2443853 2486551 2311639 X TO PROVIDE AN ORGANIZED, SUSTAINED PROGRAM OF CONTINUING EDUCATION FOR THE COLORADO LEGAL PROFESSION. 0 0 2972030 11937 3711024 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 13,130 ATTORNEYS AND OTHER PROFESSIONALS ATTENDED THE ORGANIZATION'S PROGRAMS IN 2022. PROVIDES LEGAL EDUCATION THROUGH VIDEO REPLAY COURSES; ONLINE VIDEOS, MP3S AND AUDIOS CREDITED FOR HOME STUDY, AND LEGAL REFERENCE BOOKS AND PUBLICATIONS. 927410 504038 PUBLISHES LEGAL REFERENCE BOOKS AND PUBLICATIONS FOR THE BENEFIT OF THE LEGAL COMMUNITY. 62295 OTHER PROGRAM EXPENSES INCLUDE ONLINE EXPENSES AND FACILITIES EXPENSES WHEN IN-PERSON. REVENUE INCLUDES SHIPPING REVENUE AND OTHER REVENUES. 62295 3899440 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 20 0 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 0 0 X THE ORGANIZATION 3038600608 1290 BROADWAY 1700 DENVER CO 80203 X APRIL JONES PRESIDENT 1.00 1.00 X X 0 0 0 JOHN T LEE PRESIDENT ELECT 1.00 1.00 X X 0 0 0 RABEA TAYLOR TREASURER 1.00 1.00 X X 0 0 0 DANAE WOODY IMMEDIATE PAST PRESIDENT 1.00 1.00 X X 0 0 0 CATHERINE A CHAN DIRECTOR 1.00 X 0 0 0 HON KATO CREWS DIRECTOR 1.00 X 0 0 0 JON FERO DIRECTOR 1.00 X 0 0 0 HEATHER HANNEMAN DIRECTOR 1.00 X 0 0 0 ELLIOTT HOOD DIRECTOR 1.00 X 0 0 0 JESSAMYN JONES DIRECTOR 1.00 X 0 0 0 HON LINO LIPINSKY DIRECTOR 1.00 X 0 0 0 PORYA MANSORIAN DIRECTOR 1.00 X 0 0 0 JESSE RODGERS DIRECTOR 1.00 X 0 0 0 DAN SWEETSER CONTINUING EDUCATION DIREC 20.00 20.00 X 82644 82644 31176 LORI KRUPSKE DIRECTOR OF ACCOUNTING 20.00 20.00 X 0 129206 21897 LOREN FAYE DIRECTOR OF MARKETING 20.00 20.00 X 58084 58084 17504 140728 269934 70577 0 0 1 0 0 SEMINARS AND VIDEO 611430 3711024 3711024 3711024 18755 18755 371220 405683 -34463 -34463 -34463 615431 111393 504038 504038 SHIPPING REVENUE 611430 33190 33190 OTHER REVENUE 611430 29105 29105 62295 4261649 4277357 0 -15708 X 11937 11937 98232 98232 1417550 1386087 31463 217704 205165 12539 107577 104728 2849 2441 2441 33673 33673 438772 248425 190347 18128 18128 110696 103174 7522 128343 117270 11073 261090 248035 13055 12278 8226 4052 38800 38800 147899 136704 11195 14656 14656 SEMINARS - FOOD & BEVER 982948 969181 13767 BANK EXPENSES 87964 87964 119418 117384 2034 4250106 3899440 350666 0 1563847 1653575 1341825 1141068 167721 146058 29326 20878 54784 8746 1484121 678214 930802 805907 112000 108000 954817 871260 5155122 4755492 293269 286837 555108 488508 1820194 1668508 2668571 2443853 X 2486551 2311639 2486551 2311639 5155122 4755492 11543 -186455 0 X X 0 1 X 1 0 X X 2 COLORADO BAR ASSOCIATION 840468385 10 1 783599 0 DENVER BAR ASSOCIATION 840389860 10 1 0 0 2 783599 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 PART IV, SECTION A, LINE 2: DUE TO THE REVENUE SOURCES OF THE SUPPORTED ORGANIZATIONS, IT HAS BEEN DETERMINED BY THE ORGANIZATIONS THAT THEY COULD OTHERWISE QUALIFY AS PUBLICLY SUPPORTED ORGANIZATIONS UNDER SECTION 501(C)(3) AS FURTHER DEFINED UNDER SECTION 509(A)(2). PART IV, SECTION A, LINE 3B: THE SUPPORTED ORGANIZATIONS HAVE CALCULATED AND APPEAR TO MEET THE PUBLIC SUPPORT REQUIREMENTS UNDER SECTION 509(A)(2) DURING THE 2022 TAX YEARS OF THE ORGANIZATIONS. PART IV, SECTION A, LINE 3C: THE ORGANIZATION HAS A BEST PRACTICE IN PLACE TO REGULARLY MONITOR THE USE OF FUNDS PROVIDED TO AND SUBSEQUENTLY UTILIZED BY THE SUPPORTED ORGANIZATIONS. PART IV, SECTION E, LINE 2A: THE ACTIVITIES OF CONTINUING LEGAL EDUCATION IN COLORADO, INC. DIRECTLY BENEFIT THE SUPPORTED ORGANIZATIONS, THE COLORADO BAR ASSOCIATION AND THE DENVER BAR ASSOCIATION. BUT, FOR THE ACTIVITIES OF CLE, THE SUPPORTED ORGANIZATIONS WOULD BE REQUIRED TO CARRY OUT SIMILAR ACTIVITIES AS PART OF THEIR EXEMPT PURPOSES. PART IV, SECTION E, LINE 2B: THE ACTIVITIES OF CONTINUING LEGAL EDUCATION IN COLORADO, INC. DIRECTLY BENEFIT THE SUPPORTED ORGANIZATIONS, THE COLORADO BAR ASSOCIATION AND THE DENVER BAR ASSOCIATION. BUT, FOR THE ACTIVITIES OF CLE, THE SUPPORTED ORGANIZATIONS WOULD BE REQUIRED TO CARRY OUT SIMILAR ACTIVITIES AS PART OF THEIR EXEMPT PURPOSES. 932903 310968 621935 551218 367246 183972 805907 OPERATING LEASE: RIGHT OF USE ASSET-NET 837409 FINANCING LEASE: RIGHT OF USE ASSET-NET 33851 871260 OPERATING LEASE LIABILITY 1634656 FINANCING LEASE LIABILITY 33852 1668508 4289809 -186455 214615 28160 4261649 0 4261649 4464721 214615 214615 4250106 0 4250106 X 0 0 0 0 0 0 0 0 0 DAN SWEETSER CONTINUING EDUCATION DIREC 82644 82644 0 0 0 0 0 0 15588 15588 98232 98232 0 0 LORI KRUPSKE DIRECTOR OF ACCOUNTING 0 129206 0 0 0 0 0 0 0 21897 0 151103 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE COLORADO AND DENVER BAR ASSOCIATIONS ARE THE ORGANIZATION'S TWO MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE COLORADO BAR ASSOCIATION AND THE DENVER BAR ASSOCIATION, TOGETHER, APPOINT 2/3 OF THE PERSONS WHO SERVE ON THE ORGANIZATION'S BOARD OF DIRECTORS, EACH APPOINTING 1/3 OF THOSE PERSONS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S ANNUAL BUDGET IS APPROVED BY THE GOVERNING BOARDS OF ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY THE CONTINUING EDUCATION DIRECTOR. A COMPLETE COPY OF THE FORM 990 IS THEN FORWARDED TO THE ENTIRE BOARD FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING THE FINAL FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ALLOWED TO BE FACULTY AND AUTHORS FOR OTHER ORGANIZATIONS. THESE RELATIONSHIPS ARE SELF-DISCLOSED. THE POLICY PURPOSELY DOES NOT DEFINE CONFLICT AS WORKING FOR ANOTHER ORGANIZATION. INSTEAD THE POLICY FOCUSES ON FINANCIAL CONFLICTS WITH ENTITIES THAT MIGHT BENEFIT FROM OUR BUSINESS ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL INCLUDES A REVIEW AND APPROVAL BY AN INDEPENDENT COMMITTEE OF THE INDEPENDENT BOARD OF DIRECTORS ANNUALLY USING COMPARATIVE INFORMATION WITH OTHER CLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART VII, COLUMN D: SOME EMPLOYEES EMPLOYED BY COLORADO BAR ASSOCIATION (CBA) ALSO WORK FOR CONTINUING LEGAL EDUCATION IN COLORADO, INC. (CLE). CLE REIMBURSES CBA FOR A PORTION OF THOSE EMPLOYEES' SALARIES, BENEFITS, AND EMPLOYMENT TAXES. FORM 990, PART IX, LINE 11G PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,515. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,515. PROFESSIONAL AND MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 3,560. MANAGEMENT AND GENERAL EXPENSES 6,911. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,471. CO-SPONSOR: PROGRAM SERVICE EXPENSES 91,452. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,452. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 53,358. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,358. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 100,055. MANAGEMENT AND GENERAL EXPENSES 176,921. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 276,976. PART XII, LINE 2C THE ORGANIZATION OBTAINS AN ANNUAL AUDIT EACH FISCAL YEAR ENDING DECEMBER 31. COLORADO BAR ASSOCIATION 1290 BROADWAY DENVER CO 80203 840468385 LEGAL ACTIVITIES CO 501(C)6 0 DENVER BAR ASSOCIATION 1290 BROADWAY DENVER CO 80203 840389860 LEGAL ACTIVITIES CO 501(C)6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 DENVER BAR ASSOCIATION Q 22857 CASH COLORADO BAR ASSOCIATION P 875097 CASH COLORADO BAR ASSOCIATION Q 91498 CASH