2025-12-22T14:00:07-05:00 2025-06-30 841233353 MCNURLIN HITCHCOCK & ASSOCIATES PC 1987 WADSWORTH BLVD SUITE A LAKEWOOD CO 80214 990 2024-07-01 841066206 CRESTED BUTTE NORDIC COUNCIL CRES 9703491707 PO BOX 1269 CRESTED BUTTE CO 81224 GARY KEISER TREASURER 9703491707 2025-12-22 true KIMBERLY J HITCHCOCKCPA P00291937 3039885648 2025-12-22 2024 2025-03-06 01:10:19Z CRESTED BUTTE NORDIC GARY KEISER 2013823 false X CBNORDIC.ORG X 1987 CO CRESTED BUTTE NORDIC FOSTERS OUTDOOR EXPERIENCES, AND COMMUNITY WELL-BEING THROUGH HIGH-QUALITY CROSS-COUNTRY SKI PROGRAMS, RECREATION EVENTS, AND WINTER TRAILS. 11 11 118 300 0 460771 382721 1385997 1469553 19107 33125 32225 56675 1898100 1942074 200 1300 0 853956 912496 0 184556 856985 887060 1711141 1800856 186959 141218 3247007 3253485 330550 195810 2916457 3057675 X CRESTED BUTTE NORDIC FOSTERS OUTDOOR EXPERIENCES, AND COMMUNITY WELL-BEING THROUGH HIGH-QUALITY CROSS-COUNTRY SKI PROGRAMS, RECREATION EVENTS, AND WINTER TRAILS. false false 721005 923833 PROGRAMS & SERVICES: CB NORDIC PROGRAMS AND SERVICES INCLUDE NORDIC SKIING INSTRUCTION, YOUTH TEAM COACHING, BACKCOUNTRY TOURS, EQUIPMENT RENTALS, AND BACKCOUNTRY YURT DINNERS. 420786 524995 EVENTS: CB NORDIC HOSTS SIX RECREATION EVENTS THROUGHOUT THE YEAR; THE ALLEY LOOP NORDIC MARATHON, GOTHIC MOUNTAIN TOUR, WINTER GRAND TRAVERSE, SUMMER RUN GRAND TRAVERSE, SUMMER MOUNTAIN BIKE GRAND TRAVERSE, AND THE GRIN AND BEAR IT TRAIL RUN. OVER 2,000 PEOPLE PARTICIPATED IN CB NORDIC'S EVENTS TO COMPETE, IMPROVE THEIR HEALTH AND WELL BEING, AND ENJOY THE OUTDOORS. 239085 20725 OPERATIONS: CB NORDIC'S OPERATIONS INCLUDE MAINTINING 55 KILOMETERS OF WINTER TRAILS, SNOWSHOE TRAILS, AND THE UPKEEP OF ASSOCIATED OPERATIONS EQUIPMENT AND FACILITIES. 1300 1300 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 1300 1300 1382176 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 29 0 true 118 true false false false false false false false false X 11 11 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 CATHERINE POPPER 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 KATIE SCHOFIELD DIRECTOR 1.00 X 0 0 0 MICHELE ZEMBAL DIRECTOR 1.00 X 0 0 0 false false false 105583 277138 382721 EVENT REGISTRATION 900099 468778 468778 SKI PASSES 900099 344078 344078 YURT DINNER PROGRAM 900099 209962 209962 SKI INSTRUCTION 900099 164308 164308 SPONSORSHIP 900099 115659 115659 166768 166768 1469553 30850 30850 2275 2275 2275 2275 128424 71749 56675 56675 1942074 1469553 89800 1300 1300 912496 593122 182500 136874 34045 13215 14021 6809 69373 55498 13875 3357 2350 671 336 136882 116350 6844 13688 78317 70485 3916 3916 EVENT FOOD AND LODGING 171576 171576 ADMINISTRATIVE 132543 99407 26509 6627 REPAIRS & MAINTENANCE 94676 94676 EVENT CONTRACTING 79125 79125 87166 83772 963 2431 1800856 1380876 235424 184556 319865 137161 402000 600036 1144 8107 12473 57854 68678 52716 55906 2880018 501537 2404227 2378481 594 500 750 3247007 3253485 22958 8079 165206 182079 137496 4890 5652 330550 195810 X 2888026 3024267 28431 33408 2916457 3057675 3247007 3253485 X 141218 X false true X true false X 423859 1329348 783235 460771 382721 3379934 30000 30000 30000 30000 30000 150000 453859 1359348 813235 490771 412721 3529934 70462 3459472 1004 1475 2026 19107 30850 54462 102109 128424 230533 3814929 6360405 0.90680 0.93920 X PART II, LINE 10 102,109 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91026 91026 1926008 147417 1778591 862984 354120 508864 2378481 OTHER LIABILITIES 5652 5652 X 2030723 16900 71749 88649 1942074 1942074 1889505 16900 71749 88649 1800856 1800856 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND STATE INCOME TAXES UNDER REGULATIONS IN THE STATE OF COLORADO. THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES INCONNECTION WITH ITS EXEMPT ACTIVITIES. IN ADDITION, THE ORGANIZATION IS TREATED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025, AND JUNE 30, 2024. 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 YEARS ENDED JUNE 30, 2025, AND JUNE 30, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 71,749 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 71,749 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 PRIOR 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 COST OF GOODS SOLD 71,749 COST OF GOODS SOLD -71,749