2024-10-28T11:56:17-07:00 2023-12-31 260701023 Olson Reyes & Sauerwein LLC 5161 E Arapahoe Road Suite 100 Centennial CO 80122 990 2023-01-01 650200163 BIG CITY MOUNTAINEERS BIGC 3032719200 5394 MARSHALL STREET SUITE 200 ARVADA CO 80002 DAVID TAUS Executive Dir. 2024-10-26 true true DEREK WATADA P01751412 3038895981 2023 2024-10-15 13:58:12Z DAVID TAUS 5394 MARSHALL STREET SUITE 200 ARVADA CO 80002 1447734 false X WWW.BIGCITYMOUNTAINEERS.ORG X 1990 CO TO INSTILL CRITICAL LIFE SKILLS IN UNDER-RESOURCED YOUTH THROUGH TRANSFORMATIVE WILDERNESS MENTORING EXPERIENCES. 15 15 10 66 0 1426468 1181033 5287 9600 5475 37189 -14762 41969 1422468 1269791 0 0 578255 725510 0 276338 449770 567778 1028025 1293288 394443 -23497 1829195 1798133 75002 70494 1754193 1727639 TO INSTILL CRITICAL LIFE SKILLS IN UNDER-RESOURCED YOUTH THROUGH TRANSFORMATIVE WILDERNESS MENTORING EXPERIENCES. false false 929766 9600 BIG CITY MOUNTAINEERS PROVIDES FREE, FULLY OUTFITTED AND PROFESSIONALLY LED, WILDERNESS MENTORING PADDLING EXPEDITIONS, BACKPACKING TRIPS, AND OVERNIGHT CAMPS FOR YOUTH FROM UNFAIRLY MARGINALIZED AND DISINVESTED COMMUNITIES. OUR MODEL REMOVES MATERIAL AND SOCIAL BARRIERS TO PARTICIPATION IN OUTDOOR ACTIVITIES. WE OUTFIT OUR STUDENTS FROM HEAD TO TOE TO ENSURE THEY ARE WARM, DRY, AND SAFE. MANY OF OUR STUDENTS DO NOT SEE THEMSELVES IN POPULAR REPRESENTATIONS OF OUTDOOR CULTURE SO WE PROVIDE A COMMUNITY OF PEERS WITH WHOM THEY CAN SHARE THESE EXPERIENCES, WHILE SURROUNDING THEM WITH CARING ADULT MENTORS TO PROVIDE SUPPORT AND ENCOURAGEMENT. WE STRIVE TO INCREASE THEIR UNDERSTANDING OF HOW NATURAL SPACES ARE CONNECTED TO THEIR LIVES BACK HOME AND CAN SERVE AS A RESOURCE FOR GREATER PERSONAL WELLBEING AND HAPPINESS. OUR EXPEDITIONS PROVIDE A SAFE AND SUPPORTIVE ENVIRONMENT FOR YOUTH TO DEVELOP TEAMWORK, AN INCREASED SENSE OF SELF, AN UNDERSTANDING OF THEIR PLACE IN THE WORLD, A PASSION FOR LIFELONG LEARNING, AND A COMMITMENT TO ENVIRONMENTAL STEWARDSHIP. 929766 true true false false false false true false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 30 0 true 10 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA FL MN OR UT X X THE ORGANIZATION 3032719200 5394 MARSHALL STREET SUITE 200 ARVADA CO 80002 DAVID TAUS Executive Dir. 40.00 0.00 X 104521 0 0 PAUL THOMPSON Chairman 8.00 0.00 X X 0 0 0 CARLY HUEY VICE CHAIR 8.00 0.00 X X 0 0 0 DREW KERN BOARD MEMBER 4.00 0.00 X 0 0 0 JESSIE GEORGE BOARD MEMBER 4.00 0.00 X 0 0 0 JOHN ANDRIOLA Secretary 8.00 0.00 X X 0 0 0 MITSU IWASAKI BOARD MEMBER 4.00 0.00 X 0 0 0 JANELLE WOODWARD BOARD MEMBER 4.00 0.00 X 0 0 0 MARGARET MOREY-REUNER BOARD MEMBER 4.00 0.00 X 0 0 0 ELYSE RYLANDER BOARD MEMBER 4.00 0.00 X 0 0 0 DEBORAH BEGGAN BOARD MEMBER 4.00 0.00 X 0 0 0 MATT MARRAPODE BOARD MEMBER 4.00 0.00 X 0 0 0 JANETTE CHIEN BOARD MEMBER 4.00 0.00 X 0 0 0 HEATHER DISTAD BOARD MEMBER 4.00 0.00 X 0 0 0 ALEX KNEISS BOARD MEMBER 4.00 0.00 X 0 0 0 CHRIS SAWYER BOARD MEMBER 4.00 0.00 X 0 0 0 104521 1 false false false 0 22762 1158271 119114 1181033 HIKING TRIP REVENUES 611430 9600 9600 9600 4816 4816 0 0 0 208312 175939 32373 32373 32373 43973 2004 41969 41969 0 0 0 1269791 9600 79158 0 0 0 0 104521 77840 3521 23160 0 530599 395154 17874 117571 0 37396 27850 1260 8286 52994 39466 1785 11743 0 508 508 46100 46100 0 0 0 12143 5322 5240 1581 6726 5009 227 1490 28309 21082 954 6273 31707 23613 1068 7026 0 31451 23423 1059 6969 38180 32453 5727 0 0 0 0 6783 5052 228 1503 39112 29128 1318 8666 EXPEDITION EXPENSES 237415 237415 Fundraising Expenses 80000 80000 BANK CHARGES & CREDIT CARD FEE 9344 6959 315 2070 0 1293288 929766 87184 276338 638993 433806 75003 0 388935 314226 0 0 0 359032 334661 3000 3500 236386 38834 204220 197552 199279 408601 0 0 0 35736 30784 1829195 1798133 39128 39401 35874 31093 75002 70494 X 1059790 969812 694403 757827 1754193 1727639 1829195 1798133 -23497 -3057 X false true X true false X 1278240 1018288 1412263 1622919 1181034 6512744 22386 770 4650 5287 9600 42693 0 0 0 1300626 1019058 1416913 1628206 1190634 6555437 0 0 6555437 168 2639 10146 9933 4816 27702 0 168 2639 10146 9933 4816 27702 0 0 1300794 1021697 1427059 1638139 1195450 6583139 0.99580 0.99660 0.00420 0.00340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 11 1 false false 197433 107146 33487 -29465 308601 283490 59880 -45937 297433 259582 23908 283490 100000 100000 59582 259582 100000 100000 1.00000 false false false 104024 104024 105679 12266 93413 26683 26568 115 197552 OPERATING LEASE LIABILITY 31093 31093 X 1493785 -3057 225047 2004 223994 1269791 1269791 1520339 225047 2004 227051 1293288 1293288 Part X : FIN48 Footnote BCM APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS YEAR END. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSES INCLUDED IN REVENUE $2004 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses Included in Revenue $2004 X false SFS 43973 43973 2004 43973 43973 2004 2004 41969 X 1 32601 fmv X camping gear 65 86513 fmv false true false Form 990, Part VI, Section B, Line 11b THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM, REVIEWED BY THE FINANCE TEAM, AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE THE RETURN WAS FILED WITH THE IRS. Form 990, Part VI, Section B, Line 12c IN ADDITION TO THE ANNUAL REVIEW AND SIGNING OF THE POLICY, BOARD MEMBERS ARE REQUIRED TO BRING ANY POTENTIAL CONFLICTS THAT ARISE OVER THE COURSE OF THE YEAR TO THE ATTENTION OF THE EXECUTIVE DIRECTOR OR BOARD CHAIR. IF A CONFLICT OF INTERESTS IS DETERMINED TO EXIST, THE BOARD MEMBER WITH THE CONFLICT WOULD RECUSE HIM/HERSELF FROM ANY BOARD DECISION-MAKING PROCESS, AND THE RECUSAL WOULD BE REFLECTED IN THE MINUTES. Form 990, Part VI, Section B, Line 15a THE INDEPENDENT BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY USING COMPARATIVE INDUSTRY SALARY SURVEYS. THIS PROCESS OF REVIEW AND APPROVAL IS THEN DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Section B, Line 15b THE INDEPENDENT BOARD REVIEWS AND APPROVES OTHER OFFICERS AND KEY EMPLOYEES' SALARIES ANNUALLY AS PART OF THE ANNUAL BUDGET PROCESS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S ORGANIZING DOCUMENTS, FINANCIAL STATEMENTS, AND THE FORM 990 ARE AVAILABLE UPON REASONABLE REQUEST. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: BIG CITY MOUNTAINEERS PROVIDES FREE, FULLY OUTFITTED AND PROFESSIONALLY LED,WILDERNESS MENTORING PADDLING EXPEDITIONS, BACKPACKING TRIPS, AND OVERNIGHT CAMPS FOR YOUTH FROM UNFAIRLY MARGINALIZED AND DISINVESTED COMMUNITIES. OUR MODEL REMOVESMATERIAL AND SOCIAL BARRIERS TO PARTICIPATION IN OUTDOOR ACTIVITIES. WE OUTFIT OURSTUDENTS FROM HEAD TO TOE TO ENSURE THEY ARE WARM, DRY, AND SAFE. MANY OF OURSTUDENTS DO NOT SEE THEMSELVES IN POPULAR REPRESENTATIONS OF OUTDOOR CULTURE SO WEPROVIDE A COMMUNITY OF PEERS WITH WHOM THEY CAN SHARE THESE EXPERIENCES, WHILESURROUNDING THEM WITH CARING ADULT MENTORS TO PROVIDE SUPPORT AND ENCOURAGEMENT. WESTRIVE TO INCREASE THEIR UNDERSTANDING OF HOW NATURAL SPACES ARE CONNECTED TO THEIRLIVES BACK HOME AND CAN SERVE AS A RESOURCE FOR GREATER PERSONAL WELLBEING ANDHAPPINESS. OUR EXPEDITIONS PROVIDE A SAFE AND SUPPORTIVE ENVIRONMENT FOR YOUTH TODEVELOP TEAMWORK, AN INCREASED SENSE OF SELF, AN UNDERSTANDING OF THEIR PLACE IN THEWORLD, A PASSION FOR LIFELONG LEARNING, AND A COMMITMENT TO ENVIRONMENTALSTEWARDSHIP. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM, REVIEWED BY THE FINANCE TEAM, AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE THE RETURN WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: IN ADDITION TO THE ANNUAL REVIEW AND SIGNING OF THE POLICY, BOARD MEMBERS ARE REQUIRED TO BRING ANY POTENTIAL CONFLICTS THAT ARISE OVER THE COURSE OF THE YEAR TO THE ATTENTION OF THE EXECUTIVE DIRECTOR OR BOARD CHAIR. IF A CONFLICT OF INTERESTS IS DETERMINED TO EXIST, THE BOARD MEMBER WITH THE CONFLICT WOULD RECUSE HIM/HERSELF FROM ANY BOARD DECISION-MAKING PROCESS, AND THE RECUSAL WOULD BE REFLECTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15: THE INDEPENDENT BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY USING COMPARATIVE INDUSTRY SALARY SURVEYS. THIS PROCESS OF REVIEW AND APPROVAL IS THEN DOCUMENTED IN THE BOARD MINUTES. THE INDEPENDENT BOARD REVIEWS AND APPROVES OTHER OFFICERS AND KEY EMPLOYEES' SALARIES ANNUALLY AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S ORGANIZING DOCUMENTS, FINANCIAL STATEMENTS, AND THE FORM 990 ARE AVAILABLE UPON REASONABLE REQUEST. FORM 990, SCHEDULE D, PART V, 1A(A) ENDOWMENT FUND:IN 2023, THE ORGANIZATION DETERMINED THAT THE DONOR RESTRICTED ENDOWMENT INCLUDED A $100,000 CONTRIBUTION FROM A DONOR THAT WAS MISCHARACTERIZED AS AN ENDOWMENT AND SHOULD HAVE BEEN RECORDED AS A DONATION RESTRICTED FOR THE PURCHASE OF A HOME OFFICE. IN 2023, THE ORGANIZATION RECHARACTERIZED THE $100,000 FROM THE ENDOWMENT.IN 2023, THE ORGANIZATION ALSO UNDESIGNATED THE QUASI ENDOWMENT IN THE AMOUNT OF $29,465.