2026-04-14T17:54:13-04:00 2025-05-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2024-06-01 942938093 DISABLED SPORTS USA - ADAPTIVE SPORTS ASSOCIATION INC DISA 9702590374 PO BOX 1884 DURANGO CO 81302 ANN MARIE BERESFORD EXECUTIVE DIRECTOR 9702590374 2026-04-14 true false LORI B BAUER CPA P01260252 3037710123 2026-04-14 2024 2025-03-06 01:10:19Z ANN MARIE BERESFORD PO BOX 1884 DURANGO CO 81302 965487 false X WWW.ASADURANGO.COM X 1983 CO THE MISSION OF THE ADAPTIVE SPORTS ASSOCIATION (ASA) IS 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. TOGETHER, WE ENVISION AND CULTIVATE A COMMUNITY WHERE EVERY INDIVIDUAL WITH A DISABILITY HAS THE OPPORTUNITY TO EMBRACE ADVENTURE AND EXPERIENCE THE JOY OF OUTDOOR SPORTS, INSPIRE CONFIDENCE, BUILD INDEPENDENCE, FOSTER INCLUSIVE COMMUNITY CONNECTIONS, AND CELEBRATE THE POWER OF POSSIBILITIES. 8 8 21 279 0 790963 846751 42251 45379 20584 33517 36225 15913 890023 941560 0 0 543161 614820 0 53138 287305 332317 830466 947137 59557 -5577 2119236 2180507 66591 113974 2052645 2066533 X THE MISSION OF THE ADAPTIVE SPORTS ASSOCIATION (ASA) IS 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. TOGETHER, WE ENVISION AND CULTIVATE A COMMUNITY WHERE EVERY INDIVIDUAL WITH A DISABILITY HAS THE OPPORTUNITY TO EMBRACE ADVENTURE AND EXPERIENCE THE JOY OF OUTDOOR SPORTS, INSPIRE CONFIDENCE, BUILD INDEPENDENCE, FOSTER INCLUSIVE COMMUNITY CONNECTIONS, AND CELEBRATE THE POWER OF POSSIBILITIES. false false 806141 45379 DURING THE 2025 FISCAL YEAR, ASA PROVIDED 1,542 PROGRAM DAYS TO 419 UNIQUE PARTICIPANTS. THROUGH OUR YEAR-ROUND PROGRAMS, ASA SERVES CHILDREN AND ADULTS WITH PHYSICAL AND COGNITIVE DISABILITIES FROM AROUND THE COUNTRY. THROUGH THESE PROGRAMS, ASA WORKS TO HELP PARTICIPANTS BUILD INDEPENDENCE, SELF-CONFIDENCE, AND COMMUNITY THROUGH OUTDOOR RECREATIONAL ADVENTURES. DURING THE MOST RECENT YEAR, ASA PROVIDED FINANCIAL ASSISTANCE TO 85% OF PARTICIPANTS TOTALING MORE THAN 168,000, ENSURING THAT FINANCIAL CHALLENGES ARE NEVER A BARRIER TO PARTICIPATION. 806141 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 21 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 CAROLYN MOLLER TREASURER 2.00 X X 0 0 0 BEAU SMITH SECRETARY 2.00 X X 0 0 0 DAVID BOWEN DIRECTOR 1.00 X 0 0 0 MICAHEL ROSENFELD DIRECTOR 1.00 X 0 0 0 PAULA MILLS DIRECTOR 1.00 X 0 0 0 RYAN KECK DIRECTOR 1.00 X 0 0 0 ANN MARIE BERESFORD EXECUTIVE DI 40.00 X 102679 0 10160 102679 10160 1 false false false 176326 150931 519494 121387 846751 PROGRAM FEES 624100 45379 45379 45379 33517 33517 39840 150931 23927 15913 15913 941560 45379 49430 113715 95811 10954 6950 388668 324753 39462 24453 11739 10830 433 476 64345 59365 2372 2608 36353 33540 1340 1473 4685 4685 18130 18130 7069 1174 3548 2347 18294 18103 127 64 11676 11676 2932 2756 117 59 36690 34488 1468 734 21120 19090 1935 95 LIFT TICKETS 122783 122783 PROGRAM SUPPLIES 41995 41995 ALL OTHER 19755 9743 926 9086 EDUCATION & TRAINING 16980 16980 10208 3054 2361 4793 947137 806141 87858 53138 682936 343939 100 72007 2577 4356 16645 23685 1096310 527575 592245 568735 343024 671466 481709 496319 2119236 2180507 66591 113974 66591 113974 X 1389158 1316106 663487 750427 2052645 2066533 2119236 2180507 X -5577 4855 14610 X false true X true false X 648143 896559 982701 790963 846751 4165117 648143 896559 982701 790963 846751 4165117 634326 3530791 3767 4065 9987 18655 33517 69991 4235108 393243 0.83370 0.80830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 481709 19906 -5296 496319 437986 48332 -4609 481709 85173 361661 -5963 -2884 437987 86179 -1006 85173 52498 20000 15494 -1813 86179 1.00000 false false 933666 390903 542763 80264 54292 25972 82380 82380 568735 BENEFICIAL INT HELD CGF 496319 496319 X 1309030 4855 352690 357545 951485 4685 -14610 -9925 941560 1295142 352690 352690 942452 4685 4685 947137 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 -14,610 SKI CLASSIC 80871 55197 25674 8010 AUCTION 64486 50320 14166 14167 1 44164 44164 189521 149681 39840 22177 22177 17663 X LIFT TICKETS 1 121387 FMV false true false FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE ADAPTIVE SPORTS ASSOCIATION (ASA) IS 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. TOGETHER, WE ENVISION AND CULTIVATE A COMMUNITY WHERE EVERY INDIVIDUAL WITH A DISABILITY HAS THE OPPORTUNITY TO EMBRACE ADVENTURE AND EXPERIENCE THE JOY OF OUTDOOR SPORTS, INSPIRE CONFIDENCE, BUILD INDEPENDENCE, FOSTER INCLUSIVE COMMUNITY CONNECTIONS, AND CELEBRATE THE POWER OF POSSIBILITIES. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ARE THE LIFEBLOOD OF OUR ORGANIZATION. DURING THE 2025 FISCAL YEAR, 279 VOLUNTEERS CONTRIBUTED 11,138 HOURS OF DIRECT PROGRAM SERVICE. VOLUNTEERS COMPLETE EXTENSIVE IN-HOUSE TRAINING PROGRAMS AND PROVIDE HIGH- QUALITY ADAPTIVE LESSONS IN BOTH WINTER AND SUMMER PROGRAMS. THIS INCLUDES SKIING, SNOWBOARDING, WHITEWATER RAFTING, CANOEING, KAYAKING, CYCLING, AND MORE. 73% OF PROGRAM DAYS WERE LED BY VOLUNTEERS. VOLUNTEERS ALSO SUPPORT THE ORGANIZATION BY ASSISTING WITH OFFICE OPERATIONS, SERVING ON THE BOARD OF DIRECTORS AND EVENT COMMITTEES, HOSTING PARTICIPANTS IN THEIR HOMES, AND DRIVING PARTICIPANT AND VOLUNTEER SHUTTLES. 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 SALARY. 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 14,610