2024-02-13T17:26:20-05:00 2023-06-30 841233353 MCNURLIN HITCHCOCK & ASSOCIATES PC 1987 WADSWORTH BLVD SUITE A LAKEWOOD CO 80214 990 2022-07-01 841066206 CRESTED BUTTE NORDIC COUNCIL CRES 9703491707 PO BOX 1269 CRESTED BUTTE CO 81224 GARY KEISER TREASURER 9703491707 2024-02-13 GARY KEISER 999009999 false KIMBERLY J HITCHCOCKCPA P00291937 3039885648 2024-02-13 2022 2023-04-26 12:10:37Z CRESTED BUTTE NORDIC GARY KEISER 2261292 false X CBNORDIC.ORG X 1987 CO CRESTED BUTTE NORDIC FOSTERS OUTDOOR EXPERIENCES AND COMMUNITY WELL-BEING THROUGH HIGH-QUALITY PROGRAMS, EVENTS, AND WINTER TRAILS. 9 9 101 275 0 1329348 783235 1223570 1311777 1475 72461 39347 2554393 2206820 3842 2376 0 791297 847504 8627 0 171222 654495 775056 1458261 1624936 1096132 581884 2359345 3339283 211731 609785 2147614 2729498 X CRESTED BUTTE NORDIC FOSTERS OUTDOOR EXPERIENCES AND COMMUNITY WELL-BEING THROUGH HIGH-QUALITY PROGRAMS, EVENTS, AND WINTER TRAILS. false false 124597 2376 87997 CRESTED BUTTE JUNIOR NORDIC TEAM: COMPETITIVE PROGRAM FOR KIDS AGES 8 - 18. PARTICIPATING STUDENTS RECEIVE PE CREDIT. 1043477 1058371 PROVIDING NORDIC SKI FACILITIES, HOSTING SKI RACES AND PROVIDING SKI INSTRUCTION & EQUIPMENT RENTALS FOR THE CITIZENS AND VISITORS OF GUNNISON COUNTY, COLORADO. IN THE LAST FISCAL YEAR WE HAD APPROXIMATELY 500 SEASON PASS HOLDERS AND APPROX 3,000 SKIIERS AND 900 PARTICIPANTS IN OUR SKI RACES. 47680 165409 THE YURT PROVIDES SKI-IN DINING OPPORTUNITIES, HOSTING 450 DINERS ON AVERAGE. CONTRIBUTIONS, GRANTS, AND OTHER PROGRAM SOURCES USED TO PROVIDE INDIVIDUALS OF ALL AGES AND ABILITIES THE OPPORTUNITY TO LEARN, ENJOY AND IMPROVE IN THE SPORTS OF CROSS-COUNTRY AND SNOWSHOEING 1215754 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 36 0 true 101 true false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false X X THE ORGANIZATION 9703491707 PO BOX 1269 CRESTED BUTTE CO 81224 X DANA ALBRIGHT DIRECTOR 1.00 X 0 0 0 MARTIN CATMUR PRESIDENT 2.00 X X 0 0 0 STEVE DAVIS DIRECTOR 1.00 X 0 0 0 STEVE JENNISON DIRECTOR 1.00 X 0 0 0 GARY KEISER TREASURER 2.00 X X 0 0 0 EMMA LOHR DIRECTOR 1.00 X 0 0 0 HANNAH SMITH VICE-PRESIDE 1.50 X X 0 0 0 JALENE SZUBA SECRETARY 1.50 X X 0 0 0 MICHELLE ZEMBAL DIRECTOR 1.00 X 0 0 0 false false false 72300 710935 783235 EVENT REGISTRATION 900099 381715 381715 SKI PASSES 900099 368043 368043 YURT DINNER PROGRAM 900099 165409 165409 SKI INSTRUCTION 900099 159877 159877 SKI RENTAL 900099 113151 113151 123582 123582 1311777 2026 2026 70435 70435 70435 70435 93819 54472 39347 39347 2206820 1382212 41373 2376 2376 847504 550878 169500 127126 30483 12448 14624 3411 75165 60132 15033 9598 6719 1919 960 93978 75182 9398 9398 55955 50360 2797 2798 ADMINISTRATIVE 170168 127626 34034 8508 REPAIRS & MAINTENANCE 144195 144195 EVENT FOOD AND LODGING 81865 81865 EVENT CATERING 49753 47265 2488 63896 56708 5688 1500 1624936 1215754 237960 171222 105302 1878682 1234446 100000 428296 69500 2150 8654 32052 55036 34028 52178 1444639 270950 522477 1173689 594 594 950 2359345 3339283 9249 249522 102821 160559 96979 195128 2682 4576 211731 609785 X 902210 1392123 1245404 1337375 2147614 2729498 2359345 3339283 X 581884 X false true X true false X 162145 341176 423859 1329348 783235 3039763 30000 30000 30000 30000 30000 150000 192145 371176 453859 1359348 813235 3189763 245575 2944188 2494 1004 1475 2026 6999 2615 393 3008 3199770 3504855 0.92010 0.99590 X PART II, LINE 10 3,008 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91026 91026 663610 101764 561846 690003 169186 520817 1173689 OTHER LIABILITIES 4576 4576 X 2289247 82427 82427 2206820 2206820 1707363 82427 82427 1624936 1624936 SCHEDULE D, PAGE 3, PART X THE STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR. SCHEDULE D, PAGE 4, PART XI, LINE 2D IN KIND CONTRIBUTION 27,955 COST OF GOODS SOLD 54,472 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 54,472 IN KIND CONTRIBUTION 27,955 FORM 990, PAGE 2, PART III, LINE 4D CONTRIBUTIONS, GRANTS, AND OTHER PROGRAM SOURCES USED TO PROVIDE INDIVIDUALS OF ALL AGES AND ABILITIES THE OPPORTUNITY TO LEARN, ENJOY AND IMPROVE IN THE SPORTS OF CROSS-COUNTRY AND SNOWSHOEING FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE WHO RECOMMENDS TO THE BOARD THAT THE 990 BE ACCEPTED FOR FILING. FORM 990 IS DISTRIBUTED TO THE BOARD FOR COMMENTS PROIR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY REQUIRES EACH DIRECTOR TO ANNUALLY DECLARE ANY CONFLICTS OF INTEREST IN A BOARD MEETING. ANY CONFLICTS NOTED ARE REVIEWED BY THE GOVERNANCE COMMITTEE AND APPROPRIATE ACTION TAKEN, IF REQUIRED. FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNANCE COMMITTEE EVALUATES THE EXECUTIVE DIRECTORS PERFORMANCE ANNUALLY. THE COMMITTEE THEN DETERMINES ANY BONUS FOR THE YEAR AND SALARY FOR THE FOLLOWING YEAR. THE COMMITTEES RECOMMENDATIONS ARE PRESENTED TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 IN KIND CONTRIBUTION 27,955 COST OF GOODS SOLD 54,472 COST OF GOODS SOLD -54,472 IN KIND CONTRIBUTION -27,955