2025-12-15T08:37:57+00:00 2025-04-30 135381590 BDO USA 8001 FORSYTH BLVD STE 900 ST LOUIS MO 63105 990 2024-05-01 841063447 Adaptive Sports Center of Crested Butte Inc ADAP 9703492296 PO Box 1639 Crested Butte CO 81224 Kristina Kempin Treasurer 9703492296 2025-12-15 true KIMBERLY TORTORA P01856820 3148891100 2025-12-12 2024 2025-03-06 01:10:19Z CHRISTOPHER HENSLEY PO Box 1639 Crested Butte CO 81224 6120504 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. 15 15 60 291 0 3955454 3783855 567363 597740 146190 319433 93928 521309 4762935 5222337 150460 183662 0 0 2100682 2308654 0 0 495990 1917899 2027751 4169041 4520067 593894 702270 20924513 22276370 424102 965662 20500411 21310708 THE ADAPTIVE SPORTS CENTER ENRICHES THE LIVES OF PEOPLE WITH DISABILITIES AND OTHER SPECIFIC NEEDS THROUGH EXCEPTIONAL OUTDOOR ADVENTURES. 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 1893251 99887 433341 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. 1870668 83775 164399 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. 3763919 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 true false false false false true true false false false false false false false false true 6 0 true 60 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false false true true true true true true true true false false CA CO FL X X THE ORGANIZATION 9703492296 PO BOX 1639 CRESTED BUTTE CO 81224 EILEEN DUPRE VICE PRESIDENT 5.0 X X 0 0 0 MARGARET M SMITH PRESIDENT 15.0 X X 0 0 0 PATRICK WILSON SECRETARY 2.0 X X 0 0 0 TINA KEMPIN TREASURER 2.0 X X 0 0 0 AUSTEN WRIGHT BOARD MEMBER 2.0 X 0 0 0 BOB COLVEY BOARD MEMBER 3.0 X 0 0 0 ERIC BARNES BOARD MEMBER 3.0 X 0 0 0 GIL BURCIAGA BOARD MEMBER 2.0 X 0 0 0 JESSE EBNER BOARD MEMBER 2.0 X 0 0 0 JOE CALANDRA BOARD MEMBER 3.0 X 0 0 0 JOE GARCIA BOARD MEMBER 3.0 X 0 0 0 KIMBER FELTON BOARD MEMBER 2.0 X 0 0 0 MARY BARRETT BOARD MEMBER 2.0 X 0 0 0 MIKE JOHNSON BOARD MEMBER THROUGH 1/2025 3.0 X 0 0 0 NOAH WIGHT BOARD MEMBER 2.0 X 0 0 0 ROBERT DAVIS BOARD MEMBER 2.0 X 0 0 0 CHRISTOPHER HENSLEY EXECUTIVE DIRECTOR 45.0 X 167406 0 46623 PAMELA MAESTRO BUSINESS & HR DIRECTOR 45.0 X 110600 0 37173 ALLISON BUTCHER DEVELOPMENT DIRECTOR 45.0 X 122840 0 21028 CHRIS READ PROGRAM DIRECTOR 45.0 X 136774 0 40101 537620 0 144925 4 false true false 0 1771574 248575 1763706 834508 3783855 PROGRAM INCOME WINTER 900099 253546 253546 LOCKER REVENUE 900099 179795 179795 PROGRAM INCOME SUMMER 900099 164399 164399 0 0 0 0 597740 163062 163062 130891 35829 95062 0 95062 95062 417697 261326 156371 0 156371 156371 601012 1771574 601012 EMPLOYEE RETENTION CREDIT 900099 426247 426247 0 0 0 0 426247 5222337 597740 0 840742 183662 183662 363805 160525 101640 101640 1649875 1410706 32396 206773 132426 111237 189 21000 5263 1418 3845 157285 124938 9077 23270 28165 15055 0 13110 95935 76748 19187 22829 11908 2342 8579 279403 228661 25532 25210 491589 442430 49159 326009 293464 11794 20751 IN-KIND DONATIONS 335638 319226 16412 CAMPS 211452 211452 MISCELLANEOUS 86572 67901 11617 7054 VEHICLE/EQUIPMENT EXPENSES 59050 59050 91109 45538 0 45571 4520067 3763919 260158 495990 173348 221334 3976523 3452456 156590 93395 15468 59477 0 0 0 0 0 0 6022 10845 64718 64483 20166358 3696034 15046209 16470324 1485635 1730615 0 0 0 0 0 173441 20924513 22276370 279816 335562 0 0 144286 130100 0 0 0 0 0 500000 0 0 0 0 424102 965662 X 18563782 19082618 1936629 2228090 20500411 21310708 20924513 22276370 702270 108027 0 X false true true false X 2717813 4225314 3949299 3955454 3783855 18631735 0 0 2717813 4225314 3949299 3955454 3783855 18631735 2263423 16368312 81938 120337 232258 284253 293953 1012739 0 0 0 0 0 426247 426247 20070721 2842319 0.81553 0.8653 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - EMPLOYEE RETENTION CREDIT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 426247.0, COLUMN F - 426247.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1485635 88610 156371 1730616 1166257 89395 266301 36318 1485635 532210 634047 1166257 391540 140670 532210 210715 180825 391540 0.0 1.0 0.0 false false 2117698 2117698 17051230 2977879 14073351 675797 509038 166759 321633 209117 112516 16470324 0 X 5800543 108027 17000 636841 761868 5038675 183662 183662 5222337 4990246 17000 636841 653841 4336405 183662 183662 4520067 Schedule D, Part V, Line 4 Intended uses of endowment funds 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 FIN 48 (ASC 740) footnote 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B - 601012 RENTAL EXPENSES - 35829 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 183662 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DIRECT FUND RAISING EXPENSES INCLUDED IN PART VIII LINE 8B - 601012 RENTAL EXPENSES - 35829 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 183662 CB OPEN 2188248 1605096 583152 336420 70521 46787 42600 86824 BRIDGES 184338 166478 17860 5479 450 1360 10571 0 0 2372586 1771574 601012 341899 70971 48147 42600 97395 601012 0 true SCHOLARSHIPS 407 183662 SCHOLARSHIPS PROVIDE DISCOUNTED PROGRAMMING Schedule I, Part I, Line 2 Procedures for monitoring use of grant 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 162406 0 5000 0 0 0 30873 0 15750 0 214029 0 0 0 CHRIS READ PROGRAM DIRECTOR 132607 0 4167 0 0 0 24035 0 16066 0 176875 0 0 0 William D Wright Former Director To provide support for future building on vacant land X 500000 500000 false true true 500000 15 5005 Other - FMV X 30759 Other 9 246798 Other - FMV 8 7493 Other - FMV 28 21078 Other - FMV X Tickets and Passes 2481 316646 Other - FMV X Entertainment 36 201421 Other - FMV X Equipment/Supplies 8 5308 Other - FMV 0 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 INTERESTS, 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 Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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 2024. Form 990, Part VI, Line 19 Required documents available to the public 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.