SBCCOE EMPLOYEE BENEFIT TRUST C/O COLORADO COMMUNITY COLLEGE SYSTEM (EIN 846178406) - 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

1983

Legal Domicile

Principal Officer

MARK SUPERKA

Phone

3035951589

Tax Period

2024-07-01 to 2025-06-30

SBCCOE EMPLOYEE BENEFIT TRUST C/O COLORADO COMMUNITY COLLEGE SYSTEM, founded in 1983, is a small nonprofit that reported $733K in total revenue in fiscal year 2024. Revenue fell 57% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $384K, a strong 52% operating margin.

Mission

TO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF THE SBCCOE STATE SYSTEM COMMUNITY COLLEGES AND TWO OTHER EDUCATIONAL ENTITIES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $136,959

Investment Income $596,104

Other Revenue $0

TOTAL REVENUE $733,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $349,435

TOTAL EXPENSES $349,435

Year-over-Year Comparison

	2024	2023	Change
Revenue	$733,063	$1,715,755	-0.6%
Expenses	$349,435	$690,340	-0.5%
Net Income	$383,628	$1,025,415	-0.6%

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

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK SUPERKA	CHAIRMAN	1.00	Director	$0	$0	$0
CHUCK JENSEN	TRUSTEE	1.00	Director	$0	$0	$0
ROSS DUEBER	SBCCOE BOARD MEMBER	1.00	Director	$0	$0	$0
DARLENE MELBY	TRUSTEE	1.00	Director	$0	$0	$0

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
2025	$733,063	$349,435	$21,293,231	$383,628
2024	$1,715,755	$690,340	$19,659,763	$1,025,415
2023	$2,562,646	$400,711	$16,898,204	$2,161,935
2022	$2,859,759	$185,711	$14,273,232	$2,674,048
2021	$658,680	$257,783	$13,719,719	$400,897
2020	$858,840	$254,785	$11,369,187	$604,055
2019	$1,973,854	$1,027,844	$9,759,792	$946,010

SBCCOE EMPLOYEE BENEFIT TRUST C/O COLORADO COMMUNITY COLLEGE SYSTEM