2024-12-16T15:18:53-05:00 2024-04-30 BDO USA 4999 Pearl E Circle Ste 300 Boulder CO 80301 990 2023-05-01 841063447 Adaptive Sports Center of Crested Butte Inc % THE ORGANIZATION ADAP 9703492296 PO Box 1639 Crested Butte CO 81224 Margaret Smith President 9703492296 2024-12-13 true true Kimberly A Tortora P01856820 3034400399 2024-12-13 2023 2024-10-15 13:58:12Z Christopher Hensley PO Box 1639 Crested Butte CO 81224 5317719 false X www.adaptivesports.org X 1995 CO The Adaptive Sports Center enriches the lives of people with disabilities and other specific needs through exceptional outdoor adventures. 16 16 52 236 0 3949298 3955454 591523 567363 76610 146190 126324 93928 4743755 4762935 183216 150460 0 0 1836536 2100682 0 0 488143 1856673 1917899 3876425 4169041 867330 593894 20275861 20924513 452008 424102 19823853 20500411 The Adaptive Sports Center enriches the lives of people with disabilities and other specific needs through exceptional outdoor adventures. false false 1713840 75095 396610 THE ADAPTIVE SPORTS CENTER'S WINTER PROGRAMS HAVE EXISTED SINCE THE ORGANIZATION'S INCEPTION IN 1987. CORE ACTIVITIES OFFERED FOR PEOPLE WITH DISABLITIES AND THEIR FAMILIES INCLUDE ALPINE, NORDIC SKIING, SNOWBOARDING, SKI BIKING, ICE CLIMBING, HUT TRIPS, AND OTHER WINTER ACTIVITIES. PROGRAMS PRIMARILY TAKE PLACE FROM NOVEMBER THROUGH APRIL AT CRESTED BUTTE MOUNTAIN RESORT AND THE SURROUNDING MOUNTAIN AREAS. 1694334 75365 170753 THE ADAPTIVE SPORTS CENTER'S SUMMER PROGRAMS HAVE EXISTED SINCE 1999. CORE ACTIVITIES OFFERED FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES INCLUDE CANOEING, OPEN WATER KAYAKING, WHITEWATER RAFTING, DOWNHILL MOUNTAIN BIKING, HAND CYCLING, HIKING, ROCK CLIMBING, AND A ROPES CHALLENGE COURSE. PROGRAMS TAKE PLACE FROM JUNE THROUGH OCTOBER AT CRESTED BUTTE MOUNTAIN RESORT, IN GUNNISON COUNTY, AND THROUGHOUT COLORADO. 3408174 true true false false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 3 0 true 52 true false false false false false true true false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false CO FL X X THE ORGANIZATION 9703492296 PO BOX 1639 Crested Butte CO 81224 CHRISTOPHER HENSLEY EXECUTIVE DIRECTOR 45.0 0.0 X 179507 0 39086 CHRIS READ PROGRAM DIRECTOR 45.0 0.0 X 143264 0 37701 ALLISON BUTCHER DEVELOPMENT DIRECTOR 45.0 0.0 X 108558 0 32941 PAMELA MAESTRO BUSINESS & HR DIRECTOR 45.0 0.0 X 99329 0 33805 MARGARET M SMITH PRESIDENT 12.0 0.0 X X 0 0 0 EILEEN DUPRE VICE PRESIDENT 5.0 0.0 X X 0 0 0 TINA KEMPIN TREASURER 2.0 0.0 X X 0 0 0 PATRICK WILSON SECRETARY 2.0 0.0 X X 0 0 0 ERIC BARNES BOARD MEMBER 3.0 0.0 X 0 0 0 MARY BARRETT BOARD MEMBER 1.0 0.0 X 0 0 0 STEVE BOLTON BOARD MEMBER (THRU 12/23) 1.0 0.0 X 0 0 0 JOE CALANDRA BOARD MEMBER 3.0 0.0 X 0 0 0 BOB COLVEY BOARD MEMBER 3.0 0.0 X 0 0 0 ROBERT DAVIS BOARD MEMBER 1.0 0.0 X 0 0 0 KIMBER FELTON BOARD MEMBER 1.0 0.0 X 0 0 0 JOE GARCIA BOARD MEMBER 3.0 0.0 X 0 0 0 MIKE JOHNSON BOARD MEMBER 3.0 0.0 X 0 0 0 AUSTEN WRIGHT BOARD MEMBER 2.0 0.0 X 0 0 0 GIL BURCIAGA BOARD MEMBER AS OF 3/24 2.0 0.0 X 0 0 0 JESSE EBNER BOARD MEMBER AS OF 3/24 1.0 0.0 X 0 0 0 NOAH WIGHT BOARD MEMBER AS OF 3/24 3.0 0.0 X 0 0 0 530658 0 143533 3 false true false 0 1848203 294950 1812301 856430 3955454 PROGRAM INCOME WINTER 900099 217545 217545 LOCKER REVENUE 900099 179065 179065 PROGRAM INCOME SUMMER 900099 170753 170753 567363 146190 146190 0 0 138063 38259 99804 0 99804 99804 0 510649 1848203 516525 -5876 -5876 0 0 0 0 0 0 0 0 4762935 567363 0 240118 0 150460 150460 0 0 340972 259098 29717 52157 0 1455340 1151987 83690 219663 152108 94609 32886 24613 3319 2064 718 537 148943 117897 8565 22481 0 0 20700 7834 6433 6433 0 0 0 0 82670 66136 16534 13868 5585 4500 3783 0 0 226230 184490 21157 20583 5130 5130 0 14437 14437 0 0 482257 433818 48439 288702 252776 10790 25136 IN-KIND DONATIONS 323029 323029 CAMPS 226337 226337 VEHICLE/EQUIPMENT EXPENSES 62723 62723 FUNDRAISING 88697 88697 83119 54894 25829 2396 4169041 3408174 272724 488143 108619 173348 3048845 3976523 242585 156590 101908 15468 0 0 0 0 0 0 1225 6022 47369 64718 18248462 3202253 15453692 15046209 1271618 1485635 0 0 0 0 0 0 0 0 20275861 20924513 299250 279816 0 0 106463 144286 0 0 0 0 0 0 0 0 0 0 46295 0 452008 424102 X 18158249 18563782 1665604 1936629 19823853 20500411 20275861 20924513 593894 82664 X false true X true false X 6281318 2717813 4225314 3949299 3955454 21129198 0 0 6281318 2717813 4225314 3949299 3955454 21129198 2088760 19040438 156430 81938 120337 232258 284253 875216 0 0 22004414 4475508 0.86530 0.88948 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1166257 89395 266301 36318 1485635 532210 634047 1166257 391540 140670 532210 210715 180825 391540 178465 32250 210715 1.00000 false false 391662 391662 16990392 2518937 14471455 615779 494177 121602 250629 189139 61490 15046209 0 0 X 5252113 82664 2190 554784 639638 4612475 150460 150460 4762935 4575555 2190 554784 556974 4018581 150460 150460 4169041 PART V, LINE 4: THE ADAM LOCKARD ENDOWMENT FUND WAS ESTABLISHED AS A PERMANENT FUND WITHIN THE ORGANIZATION'S ENDOWMENT FUND ON AUGUST 4, 2014. THE FUND IS ONLY TO BE USED FOR FUNDING AT-RISK YOUTH PROGRAMMING OF THE ORGANIZATION. THE CALANDRA FAMILY FUND WAS ESTABLISHED AS A PERMANENT FUND WITHIN THE ORGANIZATION'S ENDOWMENT FUND ON FEBRUARY 2, 2015. THIS FUND IS ONLY TO BE USED FOR EQUIPMENT PURCHASES OF THE ORGANIZATION. THE MARY AND LUIS GARCIA SCHOLARSHIP FUND OF THE ADAPTIVE SPORTS CENTER OF CRESTED BUTTE WAS ESTABLISHED DECEMBER 4, 2020. THE FUND SHALL BE USED SOLELY FOR PARTICIPANT SCHOLARSHIPS. A GENERAL ENDOWMENT WAS ESTABLISHED ON DECEMBER 2, 2020, WITH A DONATION OF $50,517. THE KELSEY WRIGHT BUILDING FUND WAS ESTABLISHED ON DECEMBER 10, 2021 WITH A DONATION OF $100,000 FROM THE WRIGHT FAMILY FOUNDATION. THE FUND WILL BE USED SOLELY FOR MAINTENANCE, SUPPORT, AND LONG-TERM CAPITAL RENEWAL OF THE KELSEY WRIGHT BUILDING. THE ERBRICK FAMILY ENDOWMENT FUND WAS ESTABLISHED ON DECEMBER 23, 2021, WITH TOTAL CONTRIBUTIONS OF $600,000 DURING THE YEAR ENDED APRIL 30, 2023. THE FUND WILL BE USED TO SUPPORT GENERAL OPERATIONS. PART X, LINE 2: The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. In addition, the Organization qualifies for the charitable contribution deduction. The Organization believes that it does not have any uncertain tax positions that are material to the financial statements. PART XI, LINE 2D: DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B 516,525 RENTAL EXPENSES 38,259 TOTAL TO XI, LINE 2D 554,784 Part XI, Line 4B: SCHOLARSHIPS 150,460 PART XII, LINE 2D: DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B 516,525 RENTAL EXPENSES 38,259 TOTAL TO XII, LINE 2D 554,784 PART XII, LINE 4B: SCHOLARSHIPS 150,460 CB OPEN 2257899 1768202 489697 2925 289956 63864 35840 38466 58646 BRIDGES 96598 80001 16597 200 8398 200 1025 6774 0 0 0 0 0 0 0 0 0 0 2354497 1848203 506294 3125 298354 64064 36865 38466 65420 506294 true SCHOLARSHIPS 213 150460 PART I, LINE 2 - DESCRIPTION OF PROCEDURE FOR MONITORING USE OF FUNDS: INDIVIDUALS AND COMMUNITY PARTICIPANTS MUST DISCUSS THEIR FINANCIAL INFORMATION WITH THE ORGANIZATION'S PROGRAM COORDINATOR. PARTICIPANTS FILL OUT AN ONLINE QUESTIONNAIRE. REQUIRED INFORMATION INCLUDES STATEMENT OF NEED, NUMBER OF PEOPLE IN HOUSEHOLD, ANNUAL HOUSEHOLD INCOME, NUMBER OF LESSONS REQUESTED, ESTIMATED ANNUAL HEALTH CARE EXPENSE RELATED TO DISABILITY AND AMOUNT THEY CAN CONTRIBUTE. GROUP SCHOLARSHIPS ARE DETERMINED AFTER DISCUSSION WITH THE TRIP LEADER. ELIGIBILITY IS BASED ON A NEED BASIS, HONOR SYSTEM. SELECTION CRITERIA: AVAILABLE TO EVERYONE WITH FINANCIAL NEED. PART III, COLUMN F: SCHOLARSHIPS PROVIDE DISCOUNTED PROGRAMMING X X X false false false false false false false false false CHRISTOPHER HENSLEY EXECUTIVE DIRECTOR 176807 0 2700 0 0 0 22723 0 16363 0 218593 0 0 0 CHRIS READ PROGRAM DIRECTOR 134964 0 8300 0 0 0 20478 0 17223 0 180965 0 0 0 X 11 9210 FMV X 19326 FMV X 11 290349 FMV X 6 9385 FMV X 29 12843 FMV X lift tickets/passes 1877 316646 MARKET VALUE X entertainment 31 178395 MARKET VALUE X equipment/supplies 16 20276 MARKET VALUE 0 false true false Part I, line 31: TYPES OF GIFTS NOT ACCEPTED THE CORPORATION RESERVES THE RIGHT TO REFUSE ANY GIFT THAT: (I) IS CONTRARY TO THE CORPORATION'S ARTICLES OF INCORPORATION OR BYLAWS (II) WOULD RESULT IN THE CORPORATION LOSING ITS 501(C)(3) STATUS; (III) IS TOO DIFFICULT OR EXPENSIVE TO ADMINISTER IN RELATION TO ITS VALUE (IV) IS FOR A PURPOSE OUTSIDE THE CORPORATION'S MISSION; OR (V) WOULD RESULT IN ANY UNACCEPTABLE CONSEQUENCES TO THE CORPORATION. THE DECISION TO DECLINE A GIFT FOR ANY REASON MAY OCCUR AT ANY LEVEL, I.E., BY THE EXECUTIVE DIRECTOR OR DEVELOPMENT DIRECTOR, BY THE FINANCE COMMITTEE OR BY THE BOARD. TYPES OF GIFTS ACCEPTED CASH GIFTS, IN ANY FORM (E.G., CASH, CHECK, MONEY ORDER, WIRE TRANSFER OR CREDIT CARD) AND MARKETABLE SECURITIES (SUCH AS PUBLICLY TRADED SECURITIES), WILL BE ACCEPTED WITHOUT REVIEW UNLESS THE EXECUTIVE DIRECTOR OR DEVELOPENT DIRECTOR, IN HIS OR HER JUDGMENT, DETERMINES THAT THE GIFT INVOLVES SPECIAL CIRCUMSTANCES REQUIRING REVIEW BY THE FINANCE COMMITTEE. NON-MARKETABLE SECURITIES AND CLOSELY-HELD BUSINESS INTEREST, SUCH AS DEBT AND EQUITY POSITIONS IN NON-PUBLICLY TRADED COMPANIES, AND INTERESTS IN SOLE PROPRIETORSHIPS, PARTNERSHIPS, LIMITED PARTNERSHIPS, LIMITED LIABILITY COMPANIES AND S CORPORATIONS, WILL ONLY BE ACCEPTED UPON REVIEW AND APPROVAL OF THE FINANCE COMMITTEE, UNLESS THE FINANCE COMMITTEE DETERMINES THE MATTER SHOULD BE REFERRED TO THE BOARD. REAL PROPERTY GIFTS, INCLUDING DEVELOPED PROPERTY, UNDEVELOPED PROPERTY AND GIFTS SUBJECT TO A PRIOR LIFE INTEREST, WILL ONLY BE ACCEPTED UPON RECOMMENDATION BY THE FINANCE COMMITTEE AND APPROVAL OF THE BOARD. REMAINDER INTERESTS IN A PERSONAL RESIDENCE, RANCH OR VACATION PROPERTY WILL BE REVIEWED AND ACCEPTED IN THE SAME MANNER AS REAL PROPERTY GIFTS. TANGIBLE AND INTANGIBLE PERSONAL PROPERTY, INCLUDING AUCTION ITEMS DONATED FOR FUNDRAISING EVENTS, ART AND COLLECTIBLES, MOTOR VEHICLES, COPYRIGHTS AND OTHER INTELLECTUAL PROPERTY, MAY BE ACCEPTED BY THE EXECUTIVE DIRECTOR OR THE DEVELOPMENT DIRECTOR WITHOUT FURTHER REVIEW UNLESS, IN HIS OR HER JUDGMENT, THE GIFT INVOLVES SPECIAL CIRCUMSTANCES REQUIRING REVIEW BY THE FINANCE COMMITTEE. FORM 990, PART VI, LINE 11B: THE FINANCE COMMITTEE REVIEWS AND APPROVES AN ELECTRONIC VERSION OF THE 990 BEFORE THE RETURN IS SENT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS THEN REVIEWS AND APPROVES THE ELECTRONIC VERSION OF THE 990 BEFORE THE RETURN IS FILED WITH THE IRS. AN OFFICER OF THE ORGANIZATION SIGNS THE 990. FORM 990 PART VI, SECTION B, LINE 12C: AS AN EMPLOYEE, YOU ARE EXPECTED TO ACT AT ALL TIMES IN THE ASC'S BEST INTERESTS AND TO EXERCISE SOUND JUDGMENT UNCLOUDED BY PERSONAL INTERESTS OR DIVIDED LOYALTIES. BOTH IN PERFORMING YOUR DUTIES AT THE ASC AND IN YOUR OUTSIDE ACTIVITIES, YOU SHOULD AVOID A CONFLICT OF INTEREST AND THE APPEARANCE OF A CONFLICT OF INTEREST. A CONFLICT OF INTEREST EXISTS IF YOUR CIRCUMSTANCES WOULD LEAD A REASONABLE PERSON TO QUESTION WHETHER YOUR INTERESTS AND LOYALTIES ARE ALIGNED WITH THE ASC'S BEST INTERESTS. IF, FOR EXAMPLE, YOU ARE INVOLVED IN AN OUTSIDE ACTIVITY OR HAVE A FINANCIAL OR OTHER PERSONAL INTEREST THAT MIGHT INTERFERE WITH YOUR OBJECTIVITY IN PERFORMING YOUR DUTIES AND RESPONSIBILITIES FOR ASC, YOU POTENTIALLY MAY HAVE A CONFLICT OF INTEREST. IN CASES OF POTENTIAL CONFLICT OF INTEREST, EMPLOYEES MUST ACT TO PRESERVE AND ENHANCE THE INTERESTS OF THE ASC BY PUTTING THE INTERESTS OF THE ORGANIZATION AHEAD OF ALL OTHER BUSINESS AND PERSONAL INTERESTS. IF YOU ARE CONCERNED THAT YOU HAVE A CONFLICT OF INTEREST, OR IF YOU ARE UNCERTAIN IF YOU HAVE A CONFLICT OF INTEREST, YOU SHOULD NOTIFY YOUR SUPERVISOR IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD PRESIDENT AND ORGANIZATIONAL AFFAIRS COMMITTEE GIVE AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR USING COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION. THE EXECUTIVE DIRECTOR GIVES AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW TO ALL KEY EMPLOYEES OF THE ORGANIZATION USING COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN MAY 2023. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. IT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE AND OTHER WEBSITES SUCH AS GUIDESTAR AND CHARITY NAVIGATOR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE THE AUDIT OVERSIGHT OR SELECTION PROCESSES DURING THE YEAR.