2025-04-11T20:41:48-04:00 2024-05-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2023-06-01 942938093 DISABLED SPORTS USA - ADAPTIVE SPORTS ASSOCIATION INC DISA 9702590374 PO BOX 1884 DURANGO CO 81302 ANN MARIE BERESFORD EXECUTIVE DIRECTOR 9702590374 2025-04-11 true false LORI B BAUER CPA P01260252 3037710123 2025-04-11 2023 2025-03-06 01:10:19Z ANN MARIE BERESFORD PO BOX 1884 DURANGO CO 81302 1235317 false X WWW.ASADURANGO.COM X 1983 CO TO PROVIDE OUTDOOR, SPORT, AND RECREATIONAL EXPERIENCES FOR PEOPLE WITH DISABILITIES. THESE ACTIVITIES ARE PROVIDED REGARDLESS OF INDIVIDUAL FINANCIAL LIMITATIONS AND CREATE AN ATMOSPHERE FOR LEARNING AND ENHANCING SELF-ESTEEM. 8 8 19 310 0 1344362 790963 42254 42251 10467 20584 27813 36225 1424896 890023 0 0 462705 543161 0 72649 260701 287305 723406 830466 701490 59557 1993378 2119236 71395 66591 1921983 2052645 X TO PROVIDE OUTDOOR, SPORT, AND RECREATIONAL EXPERIENCES FOR PEOPLE WITH DISABILITIES. THESE ACTIVITIES ARE PROVIDED REGARDLESS OF INDIVIDUAL FINANCIAL LIMITATIONS AND CREATE AN ATMOSPHERE FOR LEARNING AND ENHANCING SELF-ESTEEM. false false 670004 42251 DURING THE PAST FISCAL YEAR, ASA PROVIDED 1,471 PROGRAM DAYS TO 456 INDIVIDUAL PARTICIPANTS. THROUGH OUR YEAR-ROUND PROGRAMS, ASA SERVED CHILDREN AND ADULTS FROM ALL OVER THE UNITED STATES WITH ALL TYPES OF PHYSICAL, COGNITIVE, AND EMOTIONAL DISABILITIES. PARTICIPANTS CAME FROM SPECIAL EDUCATION/RESOURCE CLASSES IN LOCAL AND REGIONAL SCHOOLS, THROUGH NATIONAL SCHOLARSHIP PROGRAMS, AS INDIVIDUALS TRAVELING WITH THEIR FAMILIES, AND AS RETURNING MILITARY VETERANS WITH RECENT DISABILITIES. POST PARTICIPATION EVALUATION SHOWS THAT THROUGH A WIDE VARIETY OF YEAR-ROUND OUTDOOR PROGRAMS, ASA WAS ABLE TO HELP INCREASE INDEPENDENCE, BOOST SELF- ESTEEM, AND SIGNIFICANTLY IMPACT THE LIVES OF OUR PARTICIPANTS. DURING THE 2024 FISCAL YEAR, ASA PROVIDED MORE THAN 93,000 IN INDIVIDUAL SCHOLARSHIP FUNDING. 73% OF PARTICIPATING INDIVIDUALS RECEIVED SOME TYPE OF FINANCIAL ASSISTANCE, ENSURING THAT FINANCIAL CHALLENGES ARE NOT A BARRIER TO PARTICIPATION. 670004 true true false false false false false false false true true false false true false 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 2 0 true 19 true false false false false false false false false false false false false X 8 8 false false false false true true false true true false false true true true true true true true true false CO X THE ORGANIZATION 9702590374 463 TURNER DR 105 DURANGO CO 81303 CHRIS CLEMENTS PRESIDENT 2.00 X X 0 0 0 JAY EAGEN VICE PRESIDE 2.00 X X 0 0 0 LORI HENDRICK TREASURER 2.00 X X 0 0 0 BEAU SMITH SECRETARY 2.00 X X 0 0 0 SACHIKO UMBHAU DIRECTOR 1.00 X 0 0 0 CAROLYN MOLLER DIRECTOR 1.00 X 0 0 0 JOHN RAGOZZINO DIRECTOR 1.00 X 0 0 0 MICHAEL ROSENFELD DIRECTOR 1.00 X 0 0 0 ANN MARIE BERESFORD EXECUTIVE DI 40.00 X 100426 0 10744 100426 10744 1 false false false 138758 108328 543877 117758 790963 PROGRAM FEES 624100 42251 42251 42251 18655 18655 313308 311379 1929 1929 1929 70140 108328 33915 36225 36225 890023 42251 56809 117787 58893 29447 29447 341425 279261 30030 32134 3162 3162 46172 43517 155 2500 34615 29949 1660 3006 1472 1472 10976 10976 8283 1367 5066 1850 24751 24398 236 117 12342 12342 4950 4653 198 99 33300 31246 1364 690 13951 12618 1294 39 LIFT TICKETS 118485 118485 PROGRAM SUPPLIES 26604 26604 ALL OTHER 14705 14261 296 148 EDUCATION & TRAINING 6248 6248 11238 3000 5619 2619 830466 670004 87813 72649 160 484836 682936 18250 100 10980 2577 15235 16645 1083610 491365 611482 592245 414449 343024 437986 481709 1993378 2119236 71395 66591 71395 66591 X 1375052 1389158 546931 663487 1921983 2052645 1993378 2119236 X 59557 27382 43723 X false true X true false X 654276 648143 896559 982701 790963 3972642 654276 648143 896559 982701 790963 3972642 722480 3250162 11665 3767 4065 9987 18655 48139 4020781 363609 0.80830 0.83410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 437986 48332 -4609 481709 85173 361661 -5963 -2884 437987 86179 -1006 85173 52498 20000 15494 -1813 86179 57111 -3089 -1524 52498 1.00000 false false 933666 362168 571498 67564 46817 20747 82380 82380 592245 BENEFICIAL INT HELD CGF 481709 481709 X 1280352 27382 320696 348078 932274 1472 -43723 -42251 890023 1149690 320696 320696 828994 1472 1472 830466 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUND IS INTENDED TO BE HELD IN PERPETUITY. A PORTION MAY BE USED EACH YEAR TO FULFILL THE ORGANIZATION'S MISSION. SCHEDULE D, PAGE 3, PART X MANAGEMENT BELIEVES THAT ASA HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. ASA WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. SCHEDULE D, PAGE 4, PART XI, LINE 4B CHANGE IN BENEFICIAL INTERESTS CGF -43,723 SKI CLASSIC 74541 21951 52590 10606 AUCTION 52428 34878 17550 17584 1 46226 46226 173195 103055 70140 28190 28190 41950 X LIFT TICKETS 1 117758 FMV false true false FORM 990 - ORGANIZATION'S MISSION TO PROVIDE OUTDOOR, SPORT, AND RECREATIONAL EXPERIENCES FOR PEOPLE WITH DISABILITIES. THESE ACTIVITIES ARE PROVIDED REGARDLESS OF INDIVIDUAL FINANCIAL LIMITATIONS AND CREATE AN ATMOSPHERE FOR LEARNING AND ENHANCING SELF-ESTEEM. FORM 990, PAGE 1, PART I, LINE 6 DURING THE 2024 FISCAL YEAR, 312 VOLUNTEERS CONTRIBUTED 11,063 HOURS OF TIME TO ASA. VOLUNTEERS ARE INVOLVED IN EVERY ASPECT OF ASA PROGRAMS AND ARE TRULY THE LIFEBLOOD OF OUR ORGANIZATION. PROGRAM VOLUNTEERS COMPLETE IN-HOUSE TRAINING PROGRAMS AND PROVIDE HIGH-QUALITY ADAPTIVE LESSONS IN BOTH OUR WINTER AND SUMMER PROGRAMS. THIS INCLUDES INSTRUCTION IN SKIING, SNOWBOARDING, WHITEWATER RAFTING, CANOEING, KAYAKING, CYCLING, AND MORE. VOLUNTEERS ALSO SUPPORT THE ORGANIZATION BY ASSISTING WITH OFFICE OPERATIONS, SERVING ON THE BOARD OF DIRECTORS, SERVING ON BOARD AND EVENT COMMITTEES, AS HOST HOMES FOR PARTICIPANTS, AND AS DRIVERS FOR PARTICIPANT AND VOLUNTEER SHUTTLES. FORM 990, PAGE 2, PART III, LINE 4A DURING THE PAST FISCAL YEAR, ASA PROVIDED 1,471 PROGRAM DAYS TO 456 INDIVIDUAL PARTICIPANTS. THROUGH OUR YEAR-ROUND PROGRAMS, ASA SERVED CHILDREN AND ADULTS FROM ALL OVER THE UNITED STATES WITH ALL TYPES OF PHYSICAL, COGNITIVE, AND EMOTIONAL DISABILITIES. PARTICIPANTS CAME FROM SPECIAL EDUCATION/RESOURCE CLASSES IN LOCAL AND REGIONAL SCHOOLS, THROUGH NATIONAL SCHOLARSHIP PROGRAMS, AS INDIVIDUALS TRAVELING WITH THEIR FAMILIES, AND AS RETURNING MILITARY VETERANS WITH RECENT DISABILITIES. POST PARTICIPATION EVALUATION SHOWS THAT THROUGH A WIDE VARIETY OF YEAR-ROUND OUTDOOR PROGRAMS, ASA WAS ABLE TO HELP INCREASE INDEPENDENCE, BOOST SELF- ESTEEM, AND SIGNIFICANTLY IMPACT THE LIVES OF OUR PARTICIPANTS. DURING THE 2024 FISCAL YEAR, ASA PROVIDED MORE THAN 93,000 IN INDIVIDUAL SCHOLARSHIP FUNDING. 73% OF PARTICIPATING INDIVIDUALS RECEIVED SOME TYPE OF FINANCIAL ASSISTANCE, ENSURING THAT FINANCIAL CHALLENGES ARE NOT A BARRIER TO PARTICIPATION. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT THE GOVERNING BODY (BOARD OF DIRECTORS) OF THE ORGANIZATION FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT THE GOVERNING BODY (BOARD OF DIRECTORS) OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S BYLAWS ADDRESS CONFLICT OF INTEREST ISSUES. ALL GOVERNING BOARD MEMBERS ARE GIVEN THE CURRENT POLICIES AND AGREE TO COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B A LINE ITEM BUDGET IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD APPROVES THE OVERALL SALARIES AND BENEFITS EXPENSES. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR ESTABLISHES SALARIES USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITES OF THE OFFICER OR KEY EMPLOYEE; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 WE CONSIDER REQUESTS ON A CASE-BY-CASE BASIS. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS CGF 43,723