2024-03-09T21:56:16-06:00 2023-04-30 BDO USA 4999 Pearl E Circle Ste 300 Boulder CO 80301 990 2022-05-01 841063447 Adaptive Sports Center of Crested Butte Inc % PAMELA MAESTRO ADAP 9703492296 PO Box 1639 Crested Butte CO 81224 Kristina Kempin Treasurer 9703492296 2023-12-15 true Kristina Kempin 999009999 Mary Jane Pieroni CPA P00538772 3034400399 2023-12-15 2 2022 2023-04-26 12:10:37Z Christopher Hensley PO Box 1639 Crested Butte CO 81224 5216030 false X www.adaptivesports.org X 1995 CO ENHANCING THE QUALITY OF LIFE OF PEOPLE WITH DISABILITIES THROUGH OUTDOOR ADVENTURE ACTIVITIES. 14 14 46 248 0 4225314 3949298 566900 591523 158225 76610 48221 126324 4998660 4743755 199926 183216 0 0 1635871 1836536 0 0 436101 1640178 1856673 3475975 3876425 1522685 867330 19319284 20275861 426390 452008 18892894 19823853 X THE ADAPTIVE SPORTS CENTER ENHANCES THE QUALITY OF LIFE OF PEOPLE WITH DISABILITIES THROUGH EXCEPTIONAL OUTDOOR ADVENTURE ACTIVITIES. THE SUCCESSFUL PROGRAMS THE ASC PROVIDES ARE INCLUSIVE TO FAMILIES AND FRIENDS, EMPOWER OUR PARTICIPANTS IN THEIR DAILY LIVES AND HAVE A POSITIVE ENDURING EFFECT ON SELF-EFFICACY, HEALTH, INDEPENDENCE AND OVERALL WELL BEING. false false 1738923 91817 396173 THE ADAPTIVE SPORTS CENTER'S WINTER PROGRAM IS A THRIVING OUTDOOR ADVENTURE PROGRAM FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES WHICH HAS EXISTED SINCE THE ORGANIZATION'S INCEPTION IN 1987. CORE ACTIVITIES INCLUDE ALPINE AND NORDIC SKIING, SNOWBOARDING AND SKI BIKING, AS WELL AS 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. 1491484 91399 195350 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 THE SPRING THROUGH THE FALL AT CRESTED BUTTE MOUNTAIN RESORT, IN GUNNISON COUNTY, AND THROUGHOUT COLORADO. 3230407 true true false false false false false false false true true false false false true 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 2 0 true 46 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false X X PAMELA MAESTRO 9703492296 PO BOX 1639 Crested Butte CO 81224 CHRISTOPHER HENSLEY EXECUTIVE DIRECTOR 45.0 0.0 X 169340 0 29494 CHRIS READ PROGRAM DIRECTOR 45.0 0.0 X 147870 0 23908 ALLISON BUTCHER DEVELOPMENT DIRECTOR 45.0 0.0 X 118281 0 15955 PAMELA MAESTRO BUSINESS & HR DIRECTOR 45.0 0.0 X 86391 0 18679 EILEEN DUPRE PRESIDENT 12.5 0.0 X X 0 0 0 MARGARET SMITH VICE PRESIDENT 8.0 0.0 X X 0 0 0 TINA KEMPIN TREASURER 3.0 0.0 X X 0 0 0 PATRICK WILSON SECRETARY 1.0 0.0 X X 0 0 0 ERIC BARNES BOARD MEMBER 3.0 0.0 X 0 0 0 MARY BARRETT BOARD MEMBER 2.0 0.0 X 0 0 0 STEVE BOLTON BOARD MEMBER 1.0 0.0 X 0 0 0 JOE CALANDRA BOARD MEMBER 2.0 0.0 X 0 0 0 BOB COLVEY BOARD MEMBER 2.0 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 DON HUMPHREYS BOARD MEMBER (THRU 08/22) 2.0 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 521882 0 88036 5 false true false 0 1775074 206514 1967710 723287 3949298 PROGRAM INCOME WINTER 900099 226651 226651 PROGRAM INCOME SUMMER 900099 195350 195350 LOCKER REVENUE 900099 169522 169522 591523 70410 0 0 70410 0 0 161848 35524 126324 0 126324 126324 6200 6200 6200 6200 436751 1775074 436751 0 0 0 0 0 0 0 4743755 591523 0 202934 0 183216 183216 0 0 327288 256334 21724 49230 0 1255911 991942 75540 188429 128470 97048 11890 19532 0 124867 96563 9961 18343 0 1710 1074 318 318 9799 4533 2633 2633 0 0 0 2400 800 800 800 101774 50887 50887 13351 4815 3964 4572 0 0 207322 166648 21026 19648 10192 10192 0 12949 12949 0 0 484307 435876 48431 231596 203402 9875 18319 IN-KIND DONATIONS 376217 376217 CAMPS 212807 212807 VEHICLE/EQUIPMENT EXPENSES 91589 91589 FUNDRAISING 53198 53198 47462 43707 3755 3876425 3230407 209917 436101 63232 108619 2453861 3048845 248768 242585 10974 101908 0 0 0 0 0 0 1980 1225 56341 47369 18177852 2724160 15917469 15453692 566659 1271618 0 0 0 0 0 0 0 0 19319284 20275861 268342 299250 0 0 158048 106463 0 0 0 0 0 0 0 0 0 0 0 46295 426390 452008 X 17877980 18158249 1014914 1665604 18892894 19823853 19319284 20275861 867330 63629 X false true X true false X 6985732 6281318 2717813 4225314 3949299 24159476 0 0 6985732 6281318 2717813 4225314 3949299 24159476 2012884 22146592 147785 156430 81938 120337 232258 738748 0 0 24898224 4414614 0.88948 0.91297 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 532210 634047 1166257 391540 140670 532210 210715 180825 391540 178465 32250 210715 166865 11600 178465 1.00000 false false 391662 391662 16981649 2078445 14903204 592353 478658 113695 212188 167057 45131 15453692 0 INSURANCE CLAIM ADVANCE 46295 46295 X 5127011 63629 30568 472275 566472 4560539 183216 183216 4743755 4196052 30568 472275 502843 3693209 183216 183216 3876425 SCHEDULE D, PART V LINE 4: THE ADAM LOCKARD ENDOWMENT FUND WAS ESTABLISHED AS A PERMANENT FUND WITH 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 WITH 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. SCHEDULE D, PART X, LINE 2: THE CENTER IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION. THE CENTER HAS ADOPTED THE PROVISIONS OF ASC 740-10-25 (FIN48), PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE ORGANIZATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, Part XI, Line 2D: DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B 436,751 RENTAL EXPENSES 35,524 Total to XI, Line 2D 472,275 SCHEDULE D, Part XI, Line 4B: Scholarships 183,216 SCHEDULE D, Part XII, Line 2D: DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B 436,751 RENTAL EXPENSES 35,524 Total to XII, Line 2D 472,275 SCHEDULE D, Part XII, Line 4B: SCHOLARSHIPS 183,216 CB Open 1998917 1618170 380747 2687 228761 39883 24417 37676 47323 Legends of Musi 103853 67613 36240 11005 25235 2 109055 89291 19764 12771 250 634 6109 2211825 1775074 436751 2687 252537 40133 25051 37676 78667 436751 true SCHOLARSHIPS 123 183216 SCHEDULE I, PART I 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. X X X false false false false false false false false false CHRISTOPHER HENSLEY EXECUTIVE DIRECTOR 165840 0 3500 0 0 0 14254 0 15240 0 198834 0 0 0 CHRIS READ PROGRAM DIRECTOR 128925 0 18945 0 0 0 12797 0 11111 0 171778 0 0 0 X 12 13840 FMV X 30982 FMV X 11 174158 FMV X 23 17194 FMV X lift tickets/passes 1200 364628 MARKET VALUE X entertainment 30 101414 MARKET VALUE X equipment/supplies 10 21071 MARKET VALUE false true false Schedule M, 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 JUNE 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.