2026-01-06T14:52:20-08:00 2025-04-30 823331716 Porter & Lasiewicz CPAs 980 Enchanted Way Suite 104 Simi Valley CA 93065 990 2024-05-01 840927385 Durango Mountain Master Association Inc DURA 9704267220 PO Box 4314 Durango CO 81302 Mark D Gebhardt President 2026-01-06 true true Gary A Porter P00027872 8054336022 X 2024 2025-03-06 01:10:19Z Mark D Gebhardt PO Box 4314 Durango CO 81302 3134898 false X www.thedmma.com X 1982 CO Durango Mountain Master Association, Inc. is a mutual benefit non-profit corporation formed and operated under the laws of the state of Colorado. It is the Master Association surrounding Purgatory Resort in Durango, Colorado. The Association provides ongoing services for the benefit of the members and the public that visits the Purgatory Resort. These services include, but are not limited to, maintenance, landscaping and snow removal in the main plaza including public bathrooms. Limited access for guests, renters, owners and club members to the Durango Mountain Club including the pool and spa area and event access to the Durango Institute is open to the public for a fee. 6 6 0 6 0 0 1864776 1850455 83717 101261 1074515 1183182 3023008 3134898 0 0 507307 524581 0 0 1982617 2189979 2489924 2714560 533084 420338 5957731 6267216 292264 181411 5665467 6085805 The community is responsible for the operation and maintenance of the common property within the 150 acres with 530 properties that includes residential and commercial lots located in Durango, CO. false false 2391775 The Association is primarily engaged in promoting the common good and general welfare of the residents of Durango Mountain Master Association, Inc. and surrounding areas. The Association lessens the burdens of government by conducting activities as follows:1) Plaza Access - The Association is fully responsible for the hardscape and landscape maintenance of the approximately 3/4 acre plaza. The Association's maintenance activities promote the general welfare of the community by allowing use by the public at large, thereby lessening the burden of La Plata County. The community is located in the Durango area of La Plata County.2) Private Patrol Service - The Association provides a private patrol service for the resort area, which is another important association activity that promotes the general welfare of the community. The patrol service duties include patrolling the plaza and resort area while watching out for unusual or suspicious activity to reduce crime.3) Snow Removal - The Association provides snow removal services in the public plaza area. This activity is identical to services provided by governmental entities nationwide.4) Negotiating for Trash Removal Services - The Association does not directly provide rubbish removal services, but does negotiate with companies that provide this service. This, again, is identical to services provided by governmental entities nationwide. The Association opened a central re-cycling facility on November 9, 2015. Durango Mountain Institute (DMI) - The Association operates and maintains the DMI, which is open to the public. This facility is similar to activities provided in numerous locations by cities, or governmental recreation and park districts.The Institute partners with a provider that offers qualified presenters and instructors to work with groups. A variety of outdoor and indoor programs are available to support event objectives:- Yoga classes- Teen social events- Team-building- Leadership training- Executive and professional coaching- History or current events- Outdoor experiential activities- Health and well-being- Musical presentationsThe Durango Mountain Institute and Conference Center is a two-story facility with a primary meeting space for up to 75 participants, with separate, on-site space available for break-out sessions.The Center is equipped with state-of-the-art audio/visual technology for presentations and audio conference calls. Providing a Public Meeting Facility for Area Residents - The Association maintains a clubhouse which is available to members and the public on a fee basis. Activities offered at the clubhouse are as follows:- Exercise facility- Pool and hot tub (hot tub expansion)- Locker room- Game room- Club lounge- Winter time ski and parking valet services- Day spa 2391775 false false false false false false false false false true false false false true false 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 true 36 0 true 0 false false false false false false false false false false false X 6 6 true true false false true true true true false false false true true false true false false false false false CO X X David Bowen 9704267209 PO Box 17000 Durango CO 81302 X Jon Word Director 1.00 0.00 X 0 0 0 Jim Coyne Director 1.00 0.00 X 0 0 0 Chuck Cobb Director 1.00 0.00 X 0 0 0 Mark D Gebhardt President 1.00 0.00 X 0 0 0 Gary Derck Secretary/Treas 1.00 0.00 X 0 0 0 Dave Rathbun Vice President 1.00 0.00 X 0 0 0 0 false false false Purgatory Lodge Homeowners Association PO Box 17000 Durango CO 81302 Membership dues 121462 Oliver Grinling Corporation PO Box 1408 Durango CO 81302 Custodial 134791 Purgatory Recreation I PO Box 17000 Durango CO 81302 Property Management 1182042 Watson Enterprises Inc 4748 CR 228 Durango CO 81301 Contractor 170000 Durango Mountain Utilities PO Box 17000 Durango CO 81302 Propane Service 133242 6 0 Membership Dues & Assessm 531390 1579122 1579122 Rental Guest Fees 531390 271333 271333 1850455 101261 101261 0 0 0 0 0 0 0 Food & Beverage 245721 245721 Real Estate Transfer Fee 531390 907486 907486 Resort/Clubhouse/Events 531390 18935 18935 11040 11040 1183182 3134898 3134898 X 0 0 0 0 0 0 524581 419665 104916 0 0 0 207954 103977 103977 39308 39308 0 0 0 0 35750 17875 17875 0 0 0 0 0 0 0 0 0 0 179132 179132 16338 16338 Durango Mountain Club 545986 545986 Repairs & Maintenance 350267 350267 Janitorial 193124 193124 Shuttle Service 156721 156721 465399 408690 56709 2714560 2391775 322785 0 2554364 1942649 1158000 2365000 0 459510 227492 0 0 0 30024 41467 22034 21739 4847418 3178549 1733799 1668869 0 0 0 0 0 5957731 6267216 185344 119597 106920 61814 292264 181411 X 5132383 5665467 533084 420338 5665467 6085805 5957731 6267216 420338 X false true X false false 100000 100000 3881020 3881020 857398 857398 9000 3178549 -3169549 1668869 Other Liabilities 4546 Prepaid Assessments 7038 Security Deposits 50230 61814 3134898 3134898 3134898 2714560 2714560 2714560 Form 990, Part VI, Section A, Line 2 Board Member, Dave Rathbun is General Manager of Purgatory Resort. Gary Derek is an advisor of the former Purgatory Resort Owner. Jim Coyne and Chuck Cobb were partners in the former Purgatory Resort ownership. Form 990, Part VI, Section A, Line 3 The Association delegated management authority to Purgatory Resort as the management company. Form 990, Part VI, Section A, Line 6 The Corporation is a homeowners association consisting of 530 properties that includes residential and commercial lots. Owners are automatically granted membership in the Association upon purchase of their lot. Form 990, Part VI, Section A, Line 7a The Declarant can designate up to three board members. Form 990, Part VI, Section A, Line 8b Board minutes document motions approvals and are published to the Association's website. Form 990, Part VI, Section B, Line 11b The Board of Directors review the form 990 via email before filing. Form 990, Part VI, Section B, Line 12c Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions. A conflicted member will recuse themselves from the vote. Form 990, Part VI, Section C, Line 19 Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy is made available upon request and is posted on the Association's website. Form 990, Part IX, Line 24e Administrative & Other: Column (A) - Total = $102862; Column (B) - Program Services = $51431; Column (C) - Management & General = $51431; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Bad Debts: Column (A) - Total = $5724; Column (B) - Program Services = $5724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Durango Mountain Institute: Column (A) - Total = $37001; Column (B) - Program Services = $37001; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Landscaping/Snow/Trash Removal: Column (A) - Total = $126500; Column (B) - Program Services = $126500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Security: Column (A) - Total = $77000; Column (B) - Program Services = $77000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Supplies & Materials: Column (A) - Total = $26389; Column (B) - Program Services = $21111; Column (C) - Management & General = $5278; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Utilities: Column (A) - Total = $89923; Column (B) - Program Services = $89923; Column (C) - Management & General = $0; Column (D) - Fundraising = $0