Victim Offender Reconciliation Program dba Colorado Circles for Change (EIN 841313876) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

Angell Perez

Phone

3035346167

Tax Period

2023-01-01 to 2023-12-31

Victim Offender Reconciliation Program dba Colorado Circles for Change, founded in 1995, is a community nonprofit in the Crime & Legal sector that reported $1.5M in total revenue in fiscal year 2023. Revenue surged 33% from the prior year, signaling strong growth momentum. Expenses of $1.3M left a modest 13% surplus.

Mission

TO CREATE A PATHWAY FOR OUR YOUTH TO DISCOVER SACRED RELATIONSHIPS WITH SELF, FAMILY, AND COMMUNITY, TO REDUCE JUVENILE VIOLENCE AND INCARCERATION SO THAT YOUTH CAN REACH THEIR FULL POTENTIAL.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,492,978

Program Service Revenue $2,338

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,495,316

Expense Breakdown

Grants Paid $0

Salaries & Benefits $561,305

Fundraising Expenses $59,453

Program Expenses $1,198,290

Other Expenses $737,258

TOTAL EXPENSES $1,298,563

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,495,316	$1,121,705	+0.3%
Expenses	$1,298,563	$1,356,498	0.0%
Net Income	$196,753	$-234,793	-1.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$177,620

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Tory Dorerkson	Treasurer	1.00	Director	$0	$0	$0
Feliciana Lingerose	President	1.50	Officer Director	$0	$0	$0
Valerie Gonzales	Member	1.00	Director	$0	$0	$0
Melissa Puss	Member	1.00	Director	$0	$0	$0
Angell Perez	Executive Director	40.00	Officer	$177,620	$0	$177,620

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,495,316	$1,298,563	$1,742,847	$196,753
2023	$1,495,316	$1,298,563	$1,742,847	$196,753
2022	$1,121,705	$1,356,498	$1,551,494	$-234,793
2021	$1,954,520	$810,126	$1,542,261	$1,144,394
2020	$675,777	$454,459	$381,512	$221,318
2020	$675,777	$454,459	$381,512	$221,318
2019	$385,765	$326,512	$157,177	$59,253
2018	$348,681	$307,786	$112,181	$40,895

Victim Offender Reconciliation Program dba Colorado Circles for Change