2024-06-13T17:00:05-04:00 2023-09-30 840524006 THE ADAMS GROUP LLC 400 S COLORADO BLVD STE 690 DENVER CO 80246 990 2022-10-01 840410760 THE COLORADO MOUNTAIN CLUB COLO 3032793080 710 10TH STREET SUITE 200 GOLDEN CO 80401 MADELINE BACHNER LANE CHIEF EXEC OFFICER 3032793080 2024-06-11 true MADELINE BACHNER LANE 999009999 true JASON D ADAMS CPA P00280895 3037333796 2024-06-11 2022 2023-04-26 12:10:37Z DAN CUMMINGS 2793071 false X WWW.CMC.ORG X 1912 CO UNITE THE ENERGY, INTEREST, AND KNOWLEDGE OF STUDENTS, EXPLORERS, AND LOVERS OF COLORADO MOUNTAINS. 19 19 48 746 0 1488977 1007417 1178915 1208403 17 276 273735 282529 2941644 2498625 0 0 1520361 1419032 0 88930 1377282 1316002 2897643 2735034 44001 -236409 4396115 4045415 907841 918458 3488274 3126957 X THE CMC IS ORGANIZED TO: UNITE THE ENERGY, INTEREST AND KNOWLEDGE OF THE STUDENTS EXPLORERS, AND LOVERS OF THE MOUNTAINS OF COLORADO; COLLECT AND DISSEMINATE INFORMATION REGARDING THE ROCKY MOUNTAINS ON BEHALF OF SCIENCE LITERATURE, ART, AND RECREATION; STIMULATE THE PUBLIC INTEREST IN OUR MOUNTAIN AREAS; ENCOURAGE THE PRESERVATION OF FOREST FLOWERS FAUNA, AND NATURAL SCENERY; AND RENDER READILY ACCESSIBLE THE ALPINE ATTRACTIONS OF THIS REGION. false false 888168 870558 REGISTRATION FEES COLORADO MOUNTAIN CLUB (CMC) HOSTS A VARIETY OF INFORMATIONAL AND EDUCATIONAL EVENTS RELATED TO MOUNTAIN CONSERVATION AND OUTDOOR RECREATION. THESE EVENTS INCLUDE TICKETED EVENTS, FILM FESTIVALS, SPEAKER PRESENTATIONS, FUNDRAISING DINNERS, AND BANQUETS EACH YEAR. THESE EVENTS PROMOTE THE SAFE AND RESPONSIBLE RECREATION OF THE COLORADO MOUNTAINS. ANNUAL BANQUETS ARE REQUIRED BY THE GROUP'S CHARTER. 309195 337845 MEMBERSHIP DUES MEMBERSHIP SERVICES AND MEMBERSHIP BASED ACTIVITIES. CMC PROVIDES VARIOUS BENEFITS AND PROGRAMS FOR ITS MEMBERS INCLUDING: OUTINGS, SCHOOLS, SOCIAL EVENTS, ACCESS TO CMC-MAINTAINED BACK COUNTRY HUTS, ACCESS TO THE MOUNTAINEERING LIBRARY, MEMBERSHIP MAGAZINES, AND OTHER EDUCATIONAL OPPORTUNITIES. 320368 409149 ALL OTHER PROGRAM SERVICES REVENUE CMC CARRIES A LINE GUIDEBOOKS, ACTIVITY HANDBOOKS, AND CMC LOGO MERCHANDISES FOR SALE. THE SALE OF THESE ITEMS IS INTENDED FOR THE FURTHURING OF CMC MISSIONS. 109647 TUITION FROM SCHOOLS ADULT EDUCATION PROGRAMMING CONDUCTED AT THE GROUP LEVEL. CMC PROVIDES CLASSES GEARED TOWARDS THE GOAL OF SAFE AND RESPONSIBLE RECREATION OF COLORADO MOUNTAINS. CLASSES VARY FROM INTRODUCTION LEVEL TO ADVANCED TECHNICAL HIGH-ALTITUDE MOUNTAINEERING. CLASSES ARE OFFERED THROUGHOUT THE YEAR, BUT PARTICIPATION REQUIRES MEMBERSHIP. 109647 1627378 true true false false false false false true false true true true true false false true true false false false false false false false true false false false false false false false false true false false false false false false false false false false false false false true 44 0 true 48 true false false false false false true true false false false false false false false false X 19 19 false false false false true true true true true false false false true true true true true true false false CO X THE COLORADO MOUNTAIN CLUB 5202355040 710 10TH STREET NO 200 GOLDEN CO 80401 X DAN CUMMINGS PRESIDENT 1.00 X X 0 0 0 PETER HAMILTON VICE PRESIDE 1.00 X 0 0 0 SARAH RILEY SECRETARY 1.00 X 0 0 0 RACHEL ROBERTS TREASURER 1.00 X 0 0 0 SARAH ANDREZEJCZAK DIRECTOR 1.00 X 0 0 0 JASON ANTIN DIRECTOR 1.00 X 0 0 0 CHRISTINE CHAPYAK DIRECTOR 1.00 X 0 0 0 ROGER HUANG DIRECTOR 1.00 X 0 0 0 ELIZABETH KATONDO DIRECTOR 1.00 X 0 0 0 PHIL LAKIN DIRECTOR 1.00 X 0 0 0 SHERYL LAMPERT DIRECTOR 1.00 X 0 0 0 ROBERT LUECKE DIRECTOR 1.00 X 0 0 0 JERRY MITCHELL DIRECTOR 1.00 X 0 0 0 MERRILLEE MILLAR DIRECTOR 1.00 X 0 0 0 JASON MITTMAN DIRECTOR 1.00 X 0 0 0 JEN NELSON DIRECTOR 1.00 X 0 0 0 ALBERT PLAWINSKI DIRECTOR 1.00 X 0 0 0 DAVID SANDERS DIRECTOR 1.00 X 0 0 0 ROBBY VAUGHN DIRECTOR 1.00 X 0 0 0 MADELINE BACHNER LANE CHIEF EXEC O 40.00 X 0 0 0 KEEGAN YOUNG FORMER CEO 40.00 X 135000 0 10225 135000 10225 1 false false false 439717 567700 1007417 REGISTRATION FEES 900099 702948 702948 MEMBERSHIP DUES 900099 337845 337845 TUITION FROM SCHOOLS 900099 167610 167610 1208403 276 276 137890 56127 81763 409150 238319 170831 170831 OTHER 29935 29935 29935 2498625 1379234 30211 X 1228492 790964 374395 63133 15488 9972 4720 796 73613 47396 22434 3783 101439 65311 30915 5213 21015 21015 32947 32947 462591 350594 98447 13550 20431 12472 7959 65520 1858 63637 25 53867 3779 50088 21602 17228 3033 1341 3620 3620 142831 13538 129293 122937 10745 112192 CULTURE/EDUCATION TRIPS 196935 195729 748 458 SUPPLIES 39288 33604 5653 31 MISCELLANEOUS 38637 14884 23253 500 EQUIPMENT RENTAL 34438 6828 27610 59343 48856 10387 100 2735034 1627378 1018726 88930 206074 302561 173662 168701 45000 276916 173480 326198 278632 48524 57730 1081947 533863 690915 548084 407980 418017 2220846 2098210 4396115 4045415 459569 339555 298372 278903 150000 149900 150000 907841 918458 X 3035294 2693940 452980 433017 3488274 3126957 4396115 4045415 X -236409 -124908 X false true X true false X 823758 905632 1138882 1488977 1007417 5364666 1875714 1370901 1130311 1794953 1755443 7927322 2699472 2276533 2269193 3283930 2762860 13291988 113546 132313 18950 13000 277809 113546 132313 18950 13000 277809 13014179 37778 32849 139588 17 276 210508 37778 32849 139588 17 276 210508 28935 28935 46783 56824 26035 129642 2784033 2366206 2434816 3283947 2792071 13661073 0.95260 0.93720 0.02000 0.02000 X PART III, LINE 12 129,642 SUPPLEMENTAL INFORMATION SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME SPECIAL FR EVENT REVENUE 2017 AMOUNT: 33,650 2018 AMOUNT: 39,623 2019 AMOUNT: 55,840 2020 AMOUNT: 26,035 OTHER INCOME 2016 AMOUNT: 7,413 2017 AMOUNT: 8,240 2018 AMOUNT: 7,160 2019 AMOUNT: 984 SCHEDULE A, PART III: THE ORGANIZATION IS A PUBLIC CHARITY UNDER SECTION 509(A)(2) AND COMPLETES SCHEDULE A (FORM 990), PART III. THE ORGANIZATION HAS ANALYZED SCHEDULE A (FORM 990, PART II AND ESTABLISHED THAT IT MEETS THE 33 1/3% PUBLIC SUPPORT REQUIREMENTS UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI), THUS IT QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B (FORM 990) REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 407980 130000 59569 179532 418017 804094 90000 -109614 376500 407980 721559 133898 121001 172364 804094 713302 100000 22689 114432 721559 741153 92927 19531 140309 713302 1.00000 true false 956846 430804 526042 125101 103059 22042 548084 ASSETS HELD BY CMC FOUNDATION 418017 F 418017 INVESTMENT IN AMC, LLC 2098210 C 2098210 X 2736668 238319 238319 2498349 276 276 2498625 2973353 238319 238319 2735034 2735034 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ECKART RODER DENVER GROUP EDUCATION FUND (A PERMANENTLY RESTRICTED ENDOWMENT) WAS ESTABLISHED TO PROVIDE SUPPORT FOR THE EDUCATION PROGRAMS OF THE COLORADO MOUNTAIN CLUB, THE MARY STOCKDILL EDUCATION SCHOLARSHIP FUND (A TEMPORARILY RESTRICTED ENDOWMENT) WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT FOR GIRLS PRIMARILY YOUNGER THAN AGE 12 (TWELVE) TO ATTEND CMC EDUCATIONAL PROGRAMS THAT INCLUDE CLIMBING AND / OR OUTDOOR EDUCATION COMPONENTS. THE WILLIAM D. PIETY PERPETUAL CONSERVATION ENDOWMENT FUND (A PERMANENTLY RESTRICTED ENDOWMENT) WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT FOR THE ACTIVITIES AND PROGRAMS OF THE CMC'S CONSERVATION DEPARTMENT, INCLUDING BUT NOT LIMITED TO PRESERVING AND PROTECTING WILD LANDS AND ENGAGING CMC MEMBERS AND YOUTH IN STEWARDSHIP PROJECTS THROUGHOUT COLORADO. SCIENTIFIC RESEARCH, OUTDOOR EDUCATION, AND LONG-TERM CONSERVATION OF BIOLOGICALLY RICH AND RARE LANDS FOR FUTURE GENERATIONS IS PARAMOUNT TO THE WILLIAM D, PIETY PERPETUAL CONSERVATION ENDOWMENT FUND. THE ANCHOR QUASI ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE FUNDING IN IMPROVING THE INNER WORKING OF THE COLORADO MOUNTAIN CLUB OPERATION. SECONDARY FOCUS IS TO PROVIDE FUNDING IN THE VOLUNTEER LEADER TRAINING AND DEVELOPMENT. THE BOARD DESIGNATED ENDOWMENT WAS ESTABLISHED TO PROVIDE SUPPORT FOR FUTURE OPERATIONS. FORM 990, SCHEDULE D, PART V, LINES 2A-2C: IN ACCORDANCE WITH THE PRINCIPLES OF FASB ASU 2016-14 (ASC 958), THE ORGANIZATION HAS IMPLEMENTED REQUIRED CHANGES TO ITS AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9/30/2020. TO DATE SCHEDULE D HAS NOT BEEN UPDATED TO REFLECT CHANGES MADE BY THIS STANDARD. THUS, WE HAVE REPORTED THE REVISED NET ASSET CATEGORIES FROM THE AUDITED FINANCIAL STATEMENTS AS FOLLOWS ON FORM 990 SCHEDULE D PART V, LINES 2A-2C: LINES 2A-2C: LINE 2A - WITHOUT DONOR RESTRICTIONS LINE 2B - WITH DONOR RESTRICTIONS SCHEDULE D, PAGE 3, PART X THE COLORADO MOUNTAIN CLUB IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C) (3) OF THE UNITED STATES OF AMERICAN INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION DID NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2023. THE ORGANIZATION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 238,319 SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT INCOME 276 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 238,319 GALA 137890 137890 56127 137890 137890 56127 56127 81763 LOAN FROM ANONYMOUS RELATED PARTY X 150000 150000 false false true 150000 FORM 990 - ORGANIZATION'S MISSION THE CMC IS ORGANIZED TO: UNITE THE ENERGY, INTEREST AND KNOWLEDGE OF THE STUDENTS EXPLORERS, AND LOVERS OF THE MOUNTAINS OF COLORADO; COLLECT AND DISSEMINATE INFORMATION REGARDING THE ROCKY MOUNTAINS ON BEHALF OF SCIENCE LITERATURE, ART, AND RECREATION; STIMULATE THE PUBLIC INTEREST IN OUR MOUNTAIN AREAS; ENCOURAGE THE PRESERVATION OF FOREST FLOWERS FAUNA, AND NATURAL SCENERY; AND RENDER READILY ACCESSIBLE THE ALPINE ATTRACTIONS OF THIS REGION. FORM 990, PAGE 2, PART III, LINE 4D TUITION FROM SCHOOLS ADULT EDUCATION PROGRAMMING CONDUCTED AT THE GROUP LEVEL. CMC PROVIDES CLASSES GEARED TOWARDS THE GOAL OF SAFE AND RESPONSIBLE RECREATION OF COLORADO MOUNTAINS. CLASSES VARY FROM INTRODUCTION LEVEL TO ADVANCED TECHNICAL HIGH-ALTITUDE MOUNTAINEERING. CLASSES ARE OFFERED THROUGHOUT THE YEAR, BUT PARTICIPATION REQUIRES MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 6 THE COLORADO MOUNTAIN CLUB IS GOVERNED BY THE STATE BOARD. THE STATE BOARD IS MADE UP OF LONG TIME MEMBERS OF THE CLUB AND FIVE LOCAL GROUP CHAIRS. THE BOARD SELF-ELECTS THE BOARD MEMBERS OF THE CLUB. BOARD MEMBERS GENERALLY SERVE A THREE YEAR TERM AND CAN SERVE UP TO TWO CONSECUTIVE TERMS. FORM 990, PAGE 6, PART VI, LINE 7A SEE THE EXPLANATION ABOVE FOR FORM 990 PART VI, SECTION A, LINE 6. FORM 990, PAGE 6, PART VI, LINE 7B IN ACCORDANCE WITH THE CLUB'S CONSTITUTION, ANY PROPOSED AMENDMENT(S) TO SUCH CONSTITUTION MUST FIRST BE APPROVED BY THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF ALL MEMBERS OF THE BOARD OF DIRECTORS AND THEN BE RATIFIED BY THE CLUB'S VARIOUS GROUPS ACROSS THE STATE (BOTH TOTALING IN NUMBER AT LEAST TWO-THIRDS OF THE GROUPS THEN ORGANIZED AND HAVING A TOTAL COMBINED MEMBERSHIP OF AT LEAST TWO-THIRDS OF THE TOTAL CLUBE MEMBERSHIP) BEFORE SUCH AMENDMENT(S) BECOMES EFFECTIVE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED IN DETAIL BY THE DIRECTOR OF OPERATIONS AND FINANCE AND THE EXCUTIVE DIRECTOR. THE RETURN IS THEN REVIEWED BY THE BOARD TREASURER, AFTER WHICH IT IS PROVIDED TO ALL BOARD MEMBERS, FOR THEIR REVIEW, PRIOR TO BEING FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS, OFFICERS, AND KEY STAFF MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. PARTICIPATION AND MEMBERSHIP ON THE BOARD, AS WELL AS EMPLOYMENT OF KEY STAFF MEMBERS, IS CONTINGENT ON COMPLIANCE WIHT THIS POLICY. THE BOARD PRESIDENT DISTRIBUTES THE CONFLICT OF INTEREST POLICY AND THE PRESIDENT AND SECRETARY ACCOUNT FOR AND REVIEW ALL COPIES OF THE SIGNED CONFLICT OF INTEREST POLICY. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, INTERESTED PARTIES ARE REQUIRED TO EXCUSE THEMSELVES FROM THE DELIBERATIONS AND ANY SUBSEQUENT BOARD VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE CMC EXECUTIVE COMMITTEE, MADE UP OF INDEPENDENT BOARD MEMBERS, USES SALARY SURVEYS/STUDIES AND OTHER SIMILAR ORGANIZATIONS' FORM 990 TO DETERMINE THE APPROPRIATE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPARABILITY DATA IS REFERENCED PERIODICALLY, AS NEEDED, WHEN THE POSITION IS FILLED, OR THERE IS A NOTABLE CHANGE IN COMPENSATION OR BENEFITS OFFERED. COMPARABILITY DATA IS NOT REFERENCED IN YEARS WHERE COMPENSATION DOES NOT CHANGE, OR ONLY A SMALL COST OF LIVING INCREASE IS GIVEN. THE EXCECUTIVE COMMITTEE DOCUMENTS ALL COMPENSATION RELATED DISCUSSIONS, DELIBERATIONS, AND DECISIONS REACHED IN THE MEETING MINUTES. LINE 15B - NO OTHER OFFICERS ARE COMPENSATED BY THE ORGANIZATION. THEREFORE, THIS QUESTION HAS BEEN MARKED "NO" IN ACCORDANCE WITH INSTRUCTIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTUAL SERVICES 350,594 98,447 13,550 FORM 990, PART XI, LINE 9 ENDOWMENT CONTRIBUTION 130,000 CMCF INCOME 59,293 AMC LOSS -159,669 LOSS ON ENDOWMENT -154,532 TOTAL -124,908