2025-09-29T13:00:56-05:00 2024-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2024-01-01 237427629 ADVENTURE CYCLING ASSOCIATION ADVE 4067211776 PO BOX 8308 MISSOULA MT 59807 NICKI BAILEY INTERIM EXECUTIVE DIRECTOR 4067211776 2025-09-15 1 0 BRYAN PAUTSCH P00034913 8593313300 2025-09-15 2024 2025-03-06 01:10:19Z NICKI BAILEY PO BOX 8308 MISSOULA MT 59807 6018647 0 X WWW.ADVENTURECYCLING.ORG X 1974 MT ADVENTURE CYCLING ASSOCIATION INSPIRES, EMPOWERS AND CONNECTS PEOPLE TO TRAVEL BY BICYCLE. 11 11 97 43 203730 2741 1035417 2203025 368532 1963059 25957 213953 95994 506133 1525900 4886170 0 0 0 0 632520 2511522 0 0 171529 615252 2914448 1247772 5425970 278128 -539800 5103394 3760699 1346861 514195 3756533 3246504 X ADVENTURE CYCLING ASSOCIATION INSPIRES, EMPOWERS AND CONNECTS PEOPLE TO TRAVEL BY BICYCLE. 0 0 1678382 7537 THE ROUTES AND MAPPING PROGRAM IS THE FLAGSHIP PROGRAM OF ADVENTURE CYCLING WITH THE CREATION OF THE TRANSAMERICA BICYCLE TRAIL. CORE TO ADVENTURE CYCLING'S EDUCATIONAL AND CHARITABLE PURPOSE IS THE DEVELOPMENT OF USEFUL MATERIALS AND TOOLS FOR DISTRIBUTIONS TO ITS MEMBERS AND THE PUBLIC. TO DATE, THE ASSOCIATION HAS CHARTED 52,848 MILES OF BIKE ROUTES, WHICH NOW COMPRISES THE ADVETURE CYCLING ROUTE NETWORK. ADVENTURE CYCLING EXPANDS LOGISTICAL ACCESS BY DESIGNING, DEVOLOPING, AND CURATING RELIABLE AND SAFE BICYCLE TOURING ROUTES. ACCESS TO AND FROM ADVENTURE CYCLING ROUTES IS AN IMPORTANT FACTOR IN GETTING PEOPLE ENGAGED IN BICYCLE TRAVEL. STATES ARE LESS INCLINED TO PRIORITIZE THE SAFETY OF BICYCLE TRAVELERS UNLESS THEY HAVE ROUTES DESIGNATED BY THE STATES. ADVENTURE CYCLING PROVIDES TECHNICAL ASSISTANCE TO STATE DEPARTMENTS OF TRANSPORTATION (DOT) SO THEY DESIGNATE MILES OF U.S. BICYCLE ROUTES SYSTEM (USBRS). THESE DESIGANTED MILES AND ROUTES ARE ELEVATED AND BETTER SITUATED WITHIN THE STATE DOTS TO RECEIVE FUNDING FOR INFRASTRUCTURE INVESTMENTS TO IMPROVE SAFETY FOR CYCLISTS. THE USBRS IS AVAILABLE ON RIDEWITHGPS FOR FREE TO DOWNLOAD SO ANYONE CAN SEE WHAT THOSE ROUTES ARE AND FOLLOW THEM. THE MAPS HAVE EDUCATIONAL INFORMATION ABOUT THE HISTORY, GEOLOGY, AND GEOGRAPHY OF THE AREA THROUGH WHICH THE ROUTE TRAVELS. THE MAPS ALSO CONTAIN IMPORTANT INFORMATION ABOUT SERVICES AVAILABLE FOR BIKE TRAVELERS ALONG THE ROUTE, SUCH AS PLACE TO EAT, BIKE-FRIENDLY LODGING, AND BIKE SHOPS. 1516471 1963059 THE TOURS PROGRAM CREATES UNIQUE EDUCATIONAL EXPERIENCES FOR BIKE TRAVEL AND HELPS PARTICIPANTS LEARN SKILLS RELATED TO BIKE TRAVEL, CAMPING, WILDERNESS, TEAM-BUILDING, AND LEADERSHIP. THE GOAL OF THESE TOURS IS TO EDUCATE AND PROVIDE PEOPLE WITH THE KNOWLEDGE AND SKILLS TO TRAVEL BY BIKE SO THEY HAVE THE CONFIDENCE TO DO IT ON THEIR OWN AS WELL. THIS INCLUDES BICYCLE EXPEDITION EDUCATIONAL TOURS, BICYCLE TOUR LEADER EDUCATION DEVELOPMENT IN THE LEADERSHIP TRAINING COURSES; AND THE TOUR LEADER MENTORING PROGRAM. 556346 ADVENTURE CYCLING PRODUCES A FULL-COLOR MAGAZINE (ADVENTURE CYCLIST) AND OTHER MATERIALS DESIGNED TO INFORM THE MEMBERS OF THE ORGANIZATION AND THE PUBLIC ABOUT BICYCLE TRAVEL AND INSPIRE THEM TO RIDE. OUR COMMUNICATIONS DEPARTMENT ALSO PRODUCES A WEBSITE WITH FREE INFORMATION FOR CYCLISTS OF ALL BACKGROUNDS INCLUDING A LIBRARY OF HOW-TO GUIDES. SHARING STORIES, EDUCATIONAL RESOURCES, AND INSPIRATION MAKES BIKE TRAVEL POSSIBLE FOR MORE PEOPLE. 293506 THE MERCHANDISE PROGRAM OFFERS OUR BIKE TOURING MAPS AND BRANDED MERCHANDISE. WE ALSO PRODUCE EDUCATIONAL REFERECE GUIDES TO ASSIST IN PREPARATION FOR TRIPS. THIS PROGRAM BREAKS DOWN THE BARRIER TO ENTRY TO THE ACTIVITY OF BIKE TRAVEL. WE ALSO OFFER FREE ADVICE TO ANY CALLER OR IN-OFFICE VISITOR TO HELP THEM PLAN THEIR OWN PERSON BICYCLE TRIPS. 414291 MEMBERSHIP: THE MEMBERSHIP PROGRAM WORKS WITH CYCLISTS OF ALL BACKGROUNDS TO BUILD A GREATER COMMUNITY OF BICYCLISTS IN AMERICA. MEMBERSHIP PROMOTES CYCLING BY INSPIRING MORE PEOPLE TO TRAVEL BY BICYCLE. THIS IS DONE THROUGH MEMBERSHIP SOLICITATION, SPECIAL EVENTS, PUBLICATION CREATION, OUTREACH TO LIBRARIES, STATE BICYCLE COORDINATORS, BICYCLE CLUBS, AND BICYCLE SHOPS. THE ORGANIZATION HAS OVER 23,000 MEMBERS. MEMBERSHIP BUILDS COMMUNITY. 414291 293506 4165490 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 72 0 97 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MICHELLE ESTRELLA 4067211776 PO BOX 8308 MISSOULA MT 598078308 MARIA ELENA PRICE BOARD PRESIDENT 5.00 X X 0 0 0 DANIEL KANTER BOARD VICE PRESIDENT 5.00 X X 0 0 0 NOEL KEGEL BOARD TREASURER 5.00 X X 0 0 0 RICKY ALBORES SECRETARY 5.00 X X 0 0 0 FLAVIA CHEN BOARD MEMBER 2.00 X 0 0 0 LAEL WILCOX BOARD MEMBER 2.00 X 0 0 0 SCOTT EDWARDS BOARD MEMBER 2.00 X 0 0 0 AUDREY WELSH BOARD MEMBER 2.00 X 0 0 0 JOYCE CASEY BOARD MEMBER 2.00 X 0 0 0 ELIZABETH KIKER BOARD MEMBER 2.00 X 0 0 0 JOHN MCDERMOTT BOARD MEMBER 2.00 X 0 0 0 JENNIFER O'DELL EXECUTIVE DIRECTOR THRU MARCH 2025 40.00 X 129642 0 14032 NICOLETTE BAILEY INTERIM EXECUTIVE DIRECTOR 40.00 X 115325 0 12774 244967 0 26806 2 0 0 0 YOUR PART TIME CONTROLLER 1600 MARKET ST SUITE 3425 PHILADELPHIA PA 19103 ACCOUNTING 179305 PEDAL LUCID 2120 S RESERVE ST PMB 1016 MISSOULA MT 59801 TECHNICAL CONSULTING 170702 2 1255497 947528 12226 2203025 TOURS 713990 1963059 1963059 1963059 64528 64528 1360 1360 1181592 1032167 149425 149425 149425 422477 100310 322167 293506 28661 ADVERTISING 541800 175069 175069 MISCELLANEOUS 900099 7537 7537 182606 4886170 2264102 203730 215313 X 244967 162696 70982 11289 1802251 1196971 522224 83056 45197 30018 13096 2083 248504 165045 72007 11452 170603 113307 49434 7862 27773 23230 4070 473 269444 225374 39478 4592 606091 509736 80153 16202 63028 14456 48545 27 90278 46215 39255 4808 53646 53646 78147 32914 39146 6087 49846 49846 159418 135420 23998 TOUR EXPENSE 694672 694672 PRINTING AND POSTAGE 381481 368414 1721 11346 EQUIPMENT AND SOFTWARE 246937 246937 OTHER EXPENSES 113701 30507 70968 12226 79986 66086 13874 26 5425970 4165490 1088951 171529 953610 487149 26000 78193 19175 97757 65737 171618 758580 1610196 838648 1333535 771548 2416524 1609594 52157 22916 5103394 3760699 218562 141350 1076142 349929 52157 22916 1346861 514195 X 3700533 3220504 56000 26000 3756533 3246504 5103394 3760699 -539800 50670 -20899 0 X 0 1 X 1 0 X 3279048 3119162 1876913 1035417 1751046 11061586 3279048 3119162 1876913 1035417 1751046 11061586 49883 11011703 38137 71206 67244 25957 65888 268432 28661 28661 196561 214075 214977 25842 7537 658992 12017671 13458775 0.91630 0.92770 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ADVERTISING - 2020 AMOUNT: $ 196,561. 2021 AMOUNT: $ 214,054. 2022 AMOUNT: $ 186,625. 2023 AMOUNT: $ 24,569. MISCELLANEOUS - 2021 AMOUNT: $ 21. 2022 AMOUNT: $ 28,352. 2023 AMOUNT: $ 1,273. 2024 AMOUNT: $ 7,537. PART II - SHORT YEAR EXPLANATION THE TAXPAYER CHANGED ITS YEAR-END FROM A FISCAL YEAR TO A CALENDAR YEAR IN 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 84500 84500 1273392 655613 617779 75000 30625 44375 177304 152410 24894 771548 OPERATING LEASE OBLIGATION 22916 22916 X 5016252 50671 100310 150981 4865271 20899 20899 4886170 5526280 100310 100310 5425970 0 5425970 PART X, LINE 2: ADVENTURE CYCLING ASSOCIATION IS A MONTANA NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM MOST FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ASSOCIATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023. IF THE SITUATION AROSE IN WHICH THE ASSOCIATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ASSOCIATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ASSOCIATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 100,310. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 100,310. FORM 990, PART VI, SECTION A, LINE 6 ADVENTURE CYCLING HAS OVER 23,000 MEMBERS NATIONWIDE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL CONTROLLER, THE VP OF PEOPLE AND OPERATIONS, THE EXECUTIVE DIRECTOR, AND THE FULL BOARD ALL REVIEW (WITH VOTE) BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICT OF INTEREST. THE CONFLICT OF INTEREST IS REVIEWED EVERY THREE YEARS BY THE GOVERNANCE COMMITTEE. IF A BOARD MEMBER HAS A CONFLICT, THEY CANNOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF DIRECTORS AND THE ORGANIZATION DOES A SALARY SURVEY OF OTHER NON PROFITS IN THE NW REGION. A SALARY SURVEY IS COMPLETED EVERY 3 YEARS FOR THE OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THEIR WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 208,454. MANAGEMENT AND GENERAL EXPENSES 36,514. FUNDRAISING EXPENSES 4,247. TOTAL EXPENSES 249,215. SERVICE FEES: PROGRAM SERVICE EXPENSES 181,259. MANAGEMENT AND GENERAL EXPENSES 22,615. FUNDRAISING EXPENSES 9,509. TOTAL EXPENSES 213,383. CONTENT CREATION: PROGRAM SERVICE EXPENSES 86,061. MANAGEMENT AND GENERAL EXPENSES 15,075. FUNDRAISING EXPENSES 1,754. TOTAL EXPENSES 102,890. ADVERTISING COMMISSIONS: PROGRAM SERVICE EXPENSES 33,782. MANAGEMENT AND GENERAL EXPENSES 5,917. FUNDRAISING EXPENSES 688. TOTAL EXPENSES 40,387. PERSONAL SERVICES: PROGRAM SERVICE EXPENSES 180. MANAGEMENT AND GENERAL EXPENSES 32. FUNDRAISING EXPENSES 4. TOTAL EXPENSES 216.