2024-01-23T13:57:22-06:00 2023-07-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2022-08-01 853056218 ALTERRA MOUNTAIN COMPANY COMMUNITY FOUNDATION ALTE 3084556289 3501 WAZEE STREET 400 DENVER CO 80216 MEEGAN MOSZYNSKI FOUNDATION DIRECTOR 3084556289 2024-01-23 1 MEEGAN MOSZYNSKI XXX-XX-XXXX 0 KYLE FRITCH CPA P01313374 9702238825 2024-01-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEEGAN MOSZYNSKI 3501 WAZEE STREET 400 DENVER CO 80216 3229723 0 X WWW.ALTERRACOMMUNITYFOUNDATION.ORG X 2020 DE WE INVEST TO SUPPORT A THRIVING MOUNTAIN COMMUNITY. 7 7 0 0 0 0 11267 3217260 0 0 0 12463 0 0 11267 3229723 472714 586056 0 0 0 181200 0 0 18218 55633 67739 528347 834995 -517080 2394728 1842417 4214042 43762 20659 1798655 4193383 X WE INVEST TO SUPPORT A THRIVING MOUNTAIN COMMUNITY. 1 0 562529 505262 THE FOUNDATION PROVIDES RELIEF AND HARDSHIP ASSISTANCE TO MEMBERS OF THE COMMUNITIES IN WHICH ALTERRA MOUNTAIN COMPANY, AN AFFILIATED ORGANIZATION, SERVES. SUPPORT AND RELIEF ARE PROVIDED TO VICTIMS OF DISASTERS OR THOSE IN EMERGENCY HARDSHIP SITUATIONS SUCH AS THOSE CAUSED BY PANDEMICS, FLOODS, FIRES, RIOTS, STORMS OR SIMILAR LARGE-SCALE EVENTS. THE FOUNDATION ALSO PROVIDES ASSISTANCE TO THOSE IN NEED DUE TO A SUDDEN ILLNESS, DEATH, ACCIDENT, VIOLENT CRIME OR OTHER EMERGENCY HARDSHIP. GRANTS ARE AVAILABLE TO INDIVIDUALS AND NONPROFIT ORGANIZATIONS. 80794 80794 THROUGH ITS URBAN SNOW PARKS PROGRAM, THE FOUNDATION WORKS WITH LOCAL MUNICIPALITIES AND NONPROFITS TO BRING SNOWSPORTS TO CERTAIN URBAN PARKS. THIS INCLUDES INFRASTRUCTURE, COMMUNITY ENGAGEMENT ACTIVITIES AND ONGOING PROGRAMS THAT INVITE COMMUNITY MEMBERS TO PARTICIPATE IN SNOWTUBING AND BASIC SKI AND SNOWBOARD ACTIVITIES, AS WELL AS A TERRAIN PARK. 643323 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 CA X MEEGAN MOSZYNSKI 3084556289 3501 WAZEE ST STE 400 DENVER CO 80216 MEEGAN MOSZYNSKI FOUNDATION DIRECTOR 40.00 X 78002 0 13000 ERIC LEVY TREASURER 1.00 X 0 0 0 JULIE BODDEN SECRETARY 1.00 X 0 0 0 SKY FOULKES DIRECTOR 1.00 X 0 0 0 MARK BROWNLIE DIRECTOR 1.00 X 0 0 0 KAREN SANFORD DIRECTOR 1.00 X 0 0 0 PATRICIE MALO DIRECTOR 1.00 X 0 0 0 FRANKIE BEVINS DIRECTOR 1.00 X 0 0 0 KAREN HAMILTON-SMITH DIRECTOR 1.00 X 0 0 0 ERIK ESTRADA DIRECTOR 1.00 X 0 0 0 78002 0 13000 0 0 0 0 0 3217260 3217260 12463 12463 3229723 0 0 12463 273294 273294 205174 205174 107588 107588 181200 45300 117780 18120 5000 5000 10000 10000 21753 21753 5000 5000 8336 8336 7741 6967 774 1549 1549 LICENSES AND FEES 8147 8147 BANK FEES 17 17 196 98 98 834995 643323 173454 18218 1842417 1201259 3000000 12783 1842417 4214042 9810 20659 33952 43762 20659 X 1798655 1103177 3090206 1798655 4193383 1842417 4214042 2394728 0 X 0 1 X 1 0 X 2600000 11267 3217260 5828527 2600000 11267 3217260 5828527 4449540 1378987 12463 12463 5840990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3252223 22500 22500 3229723 0 3229723 857495 22500 22500 834995 0 834995 PART X, LINE 2: ALTERRA MOUNTAIN COMPANY COMMUNITY FOUNDATION IS ORGANIZED AS A DELAWARE NON-PROFIT, NON-STOCK CORPORATION. THE FOUNDATION HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3). THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE FOUNDATION HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. 1 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTS TO RECIPIENTS 107588 0 0 0 0 0 0 107588 0 107588 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES EMERGENCY RELIEF AND HARDSHIP ASSISTANCE 25000 EFT 0 1 EMERGENCY RELIEF AND HARDSHIP ASSISTANCE NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 13 82588 ELECTRONIC FUNDS TRANSFER 0 0 0 0 0 0 PART I, LINE 2: THE GRANT COMMITTEES ARE COMPRISED OF COMMUNITY REPRESENTATIVE MEMBERS FROM EACH OF THE COMMUNITIES IN WHICH ALTERRA MOUNTAIN COMPANY, AN AFFILIATED ORGANIZATION, HAS RESORT OPERATIONS AS WELL AS SOME RESORT EMPLOYEES. THE GRANT COMMITTEES REVIEW APPLICATIONS RECEIVED AND DETERMINES WHETHER TO RECOMMEND THAT THE BOARD OF DIRECTORS GRANT DISASTER RELIEF AND EMERGENCY AND HARDSHIP ASSISTANCE. ANY MEMBERS OF THE GRANT COMMITTEES WITH A RELATIONSHIP TO AN APPLICATION FOR DISASTER RELIEF OR EMERGENCY OR HARDSHIP ASSISTANCE WILL RECUSE THEMSELVES FROM VOTING ON THE ASSISTANCE PER THE FOUNDATION'S CONFLICT OF INTEREST POLICY. THE FOUNDATION PAYS ALL ASSISTANCE DIRECTLY TO THE RECIPIENT TO ENSURE THEY HAVE AID AVAILABLE TO COVER EXPENDITURES ASSOCIATED WITH THE DISASTER, EMERGENCY, OR OTHER ECONOMIC HARDSHIPS. THE FOUNDATION REVIEWS AND REPORTS ON THE USE OF ASSISTANCE PAYMENTS RELATED TO EACH DISASTER, EMERGENCY, OR OTHER HARDSHIP SITUATION. IF ALL OR ANY PART OF AN ASSISTANCE PAYMENT OR GRANT IS NOT BEING USED IN FURTHERANCE OF THE PURPOSES OF SUCH ASSISTANCE, THE FOUNDATION IS UNDER A DUTY TO INVESTIGATE. WHILE CONDUCTING ITS INVESTIGATION, THE FOUNDATION SHALL WITHHOLD FURTHER PAYMENTS TO THE EXTENT POSSIBLE UNTIL ANY DELINQUENT REPORTS REQUIRED UNDER THE FOREGOING PROVISIONS OF THESE PROCEDURES HAVE BEEN SUBMITTED. IF THE FOUNDATION LEARNS THAT ALL OR ANY PART OF ASSISTANCE PAID IS NOT BEING USED IN FURTHERANCE OF THE PURPOSES OF THE AID, THE FOUNDATION SHALL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER THE FUNDS AND/OR ENSURE RESTORATION OF THE DIVERTED FUNDS TO THE PURPOSES OF THE AID OR ASSISTANCE. IF SUCH A DIVERSION OCCURS AND THE GRANTEE OR RECIPIENT HAS NOT PREVIOUSLY DIVERTED ASSISTANCE FUNDS TO ANY USE NOT IN FURTHERANCE OF THE PURPOSES OF THE ASSISTANCE, THE FOUNDATION SHALL WITHHOLD ANY FURTHER PAYMENTS TO THE GRANTEE UNTIL IT HAS RECEIVED ASSURANCE THAT FUTURE DIVERSIONS SHALL NOT OCCUR AND SHALL REQUIRE THE GRANTEE TO TAKE EXTRAORDINARY PRECAUTIONS TO PREVENT FUTURE DIVERSIONS FROM OCCURRING. WHERE AN INDIVIDUAL OR ORGANIZATION HAS PREVIOUSLY DIVERTED FUNDS RECEIVED FROM THE FOUNDATION AND THE FOUNDATION DETERMINES THAT ANY PART OF THE ASSISTANCE HAS AGAIN BEEN USED FOR IMPROPER PURPOSES, THE FOUNDATION SHALL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER THE ASSISTANCE FUNDS AND/OR ENSURE RESTORATION OF THE DIVERTED FUNDS TO THE PURPOSES OF THE AID. IN SUCH CASE, THE FOUNDATION SHALL WITHHOLD FURTHER R PAYMENTS UNTIL: (1) THE DIVERTED FUNDS ARE IN FACT RECOVERED OR RESTORED; (2) THE FOUNDATION HAS RECEIVED ASSURANCES THAT FUTURE DIVERSIONS WILL NOT OCCUR; AND (3) THE FOUNDATION REQUIRES THE RECIPIENT TO TAKE EXTRAORDINARY PRECAUTIONS TO PREVENT FUTURE DIVERSIONS FROM OCCURRING. PART III ACCOUNTING METHOD: 1 STRATTON MOUNTAIN AND VALLEY COMMUNITY BENEFIT FOUNDATION 2D VILLAGE SQUARE PO BOX 523 STRATTON MOUNTAIN VT 05155 043343551 501(C)(3) 62500 0 GENERAL SUPPORT MAMMOTH MOUNTAIN COMMUNITY FOUNDATION PO BOX 1475 MAMMOTH LAKES CA 93546 264368015 501(C)(3) 100000 0 GENERAL SUPPORT MAMMOTH LAKES HOUSING INC PO BOX 260 MAMMOTH LAKES CA 93546 721553662 501(C)(3) 30000 0 GENERAL SUPPORT DENVER PARKS AND RECREATION 201 W COLFAX AVE DENVER CO 80202 CITY OF DENVER 80794 0 SUPPORT TO PURCHASE SNOW GUNS FOR URBAN SNOW PARK 4 0 EMERGENCY RELIEF AND HARDSHIP ASSISTANCE 26 205174 PART I, LINE 2: THE GRANT COMMITTEES ARE COMPRISED OF INDEPENDENT COMMUNITY REPRESENTATIVE MEMBERS FROM EACH OF THE COMMUNITIES IN WHICH ALTERRA MOUNTAIN COMPANY, AN AFFILIATED ORGANIZATION, HAS RESORT OPERATIONS AS WELL AS SOME RESORT EMPLOYEES. THE GRANT COMMITTEES REVIEW APPLICATIONS RECEIVED AND DETERMINES WHETHER TO RECOMMEND THAT THE BOARD OF DIRECTORS GRANT DISASTER RELIEF AND EMERGENCY AND HARDSHIP ASSISTANCE IN ACCORDANCE WITH THE PROVISIONS SET FORTH IN THE "EMERGENCY RELIEF AND OTHER HARDSHIP ASSISTANCE" POLICY. ANY MEMBERS OF THE GRANT COMMITTEES WITH A RELATIONSHIP TO AN APPLICATION FOR DISASTER RELIEF OR EMERGENCY OR HARDSHIP ASSISTANCE WILL RECUSE THEMSELVES FROM VOTING ON THE ASSISTANCE PER THE FOUNDATION'S CONFLICT OF INTEREST POLICY. THE FOUNDATION PAYS ALL ASSISTANCE DIRECTLY TO THE RECIPIENT TO ENSURE THEY HAVE AID AVAILABLE TO COVER EXPENDITURES ASSOCIATED WITH THE DISASTER, EMERGENCY OR OTHER ECONOMIC HARDSHIPS. THE FOUNDATION REVIEWS AND REPORTS ON THE USE OF ASSISTANCE PAYMENTS RELATED TO EACH DISASTER, EMERGENCY OR OTHER HARDSHIP SITUATION. IF ALL OR ANY PART OF AN ASSISTANCE PAYMENT OR AWARD IS NOT BEING USED IN FURTHERANCE OF THE PURPOSES OF SUCH ASSISTANCE, THE FOUNDATION IS UNDER A DUTY TO INVESTIGATE. WHILE CONDUCTING ITS INVESTIGATION, THE FOUNDATION SHALL WITHHOLD FURTHER PAYMENTS TO THE EXTENT POSSIBLE UNTIL ANY DELINQUENT REPORTS REQUIRED UNDER THE FOREGOING PROVISIONS OF THESE PROCEDURES HAVE BEEN SUBMITTED. IF THE FOUNDATION LEARNS THAT ALL OR ANY PART OF ASSISTANCE PAID IS NOT BEING USED IN FURTHERANCE OF THE PURPOSES OF THE AID, THE FOUNDATION SHALL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER THE FUNDS AND/OR ENSURE RESTORATION OF THE DIVERTED FUNDS TO THE PURPOSES OF THE AID OR ASSISTANCE. IF SUCH A DIVERSION OCCURS AND THE VICTIM OR RECIPIENT HAS NOT PREVIOUSLY DIVERTED ASSISTANCE FUNDS TO ANY USE NOT IN FURTHERANCE OF THE PURPOSES OF THE ASSISTANCE, THE FOUNDATION SHALL WITHHOLD ANY FURTHER PAYMENTS TO THE VICTIM UNTIL IT HAS RECEIVED ASSURANCE THAT FUTURE DIVERSIONS SHALL NOT OCCUR AND SHALL REQUIRE THE AWARDEE TO TAKE EXTRAORDINARY PRECAUTIONS TO PREVENT FUTURE DIVERSIONS FROM OCCURRING. WHERE AN INDIVIDUAL OR ORGANIZATION HAS PREVIOUSLY DIVERTED FUNDS RECEIVED FROM THE FOUNDATION AND THE FOUNDATION DETERMINES THAT ANY PART OF THE ASSISTANCE HAS AGAIN BEEN USED FOR IMPROPER PURPOSES, THE FOUNDATION SHALL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER THE ASSISTANCE FUNDS AND/OR ENSURE RESTORATION OF THE DIVERTED FUNDS TO THE PURPOSES OF THE AID. IN SUCH CASE, THE FOUNDATION SHALL WITHHOLD FURTHE R PAYMENTS UNTIL: (1) THE DIVERTED FUNDS ARE IN FACT RECOVERED OR RESTORED; (2) THE FOUNDATION HAS RECEIVED ASSURANCES THAT FUTURE DIVERSIONS WILL NOT OCCUR; AND (3) THE FOUNDATION REQUIRES THE RECIPIENT TO TAKE EXTRAORDINARY PRECAUTIONS TO PREVENT FUTURE DIVERSIONS FROM OCCURRING. FORM 990, PART III, LINE 2 DURING THE YEAR THE FOUNDATION EXPANDED ITS PROGRAMMING TO INCLUDE THE DEVELOPMENT OF URBAN SNOW PARKS THROUGHOUT NORTH AMERICA. THROUGH ITS URBAN SNOW PARKS PROGRAM, THE FOUNDATION WORKS WITH LOCAL MUNICIPALITIES AND NONPROFITS TO BRING SNOWSPORTS TO CERTAIN URBAN PARKS. THIS INCLUDES INFRASTRUCTURE, COMMUNITY ENGAGEMENT ACTIVITIES AND ONGOING PROGRAMS THAT INVITE COMMUNITY MEMBERS TO PARTICIPATE IN SNOWTUBING AND BASIC SKI AND SNOWBOARD ACTIVITIES, AS WELL AS A TERRAIN PARK. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FOUNDATION'S GOVERNING BODY BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS AND DIRECTORS OF THE FOUNDATION. ALL OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IN ADDITION, OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS THAT MAY ARISE DURING THE YEAR, WHERE APPROPRIATE, PRIOR TO ANY ACTION IS TAKEN ON THE MATTER. THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. IN THE EVENT THERE IS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE INDIVIDUAL INVOLVED IS REMOVED FROM DELIBERATIONS AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART I, LINE 5, PART V, LINE 2A, PART VII AND PART IX: THE FOUNDATION HAS AN ARRANGEMENT WITH ALTERRA MOUNTAIN COMPANY (AMC), AN UNRELATED ORGANIZATION, FOR FOUNDATION DIRECTOR SERVICES PROVIDED TO THE FOUNDATION. AS A RESULT, AMC IS THE EMPLOYER FOR THE PURPOSES OF PAYING WAGES AND BENEFITS FOR THESE SERVICES. AMC PROCESSES THE PAYROLL AND ADMINISTERS ALL BENEFITS ON BEHALF OF THE FOUNDATION. IN ADDITION, AMC ALSO REMITS ALL TAXES AND FILES ALL RETURNS UNDER THEIR NAME AND EMPLOYER IDENTIFICAITON NUMBER. THE FOUNDATION REIMBURSES AMC FOR THESE SALARIES AND BENEFITS WHICH ARE INCLUDED ON FORM 990, PART VII AND FORM 990 PART IX LINE 5. THE FOUNDATION IS REPORTING NO PAID EMPLOYEES ON FORM 990, PART I, LINE 5 AND 990, PART V, LINE 2A BECAUSE OF THE RELATIONSHIP WITH AMC AS STATED ABOVE.