Nonprofit · EIN 84-1072451
SUMMIT HUTS AND TRAILS ASSOCIATION
Tax-exempt · BRECKENRIDGE, CO 80424
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $539,163 | $480,545 | $58,618 | $2,590,226 | $15,085 | $2,575,141 |
| June 30, 2024 | 990 | $430,452 | $430,261 | $191 | $2,490,761 | $12,645 | $2,478,116 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $368,817
- of which government grants
- $6,200
- Membership dues
- $3,976
- Program service revenue
- $128,420
- Investment income
- $7,498
- Net income from fundraising events
- $34,428
- Other revenue
- $34,428
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $79,900
- Other salaries and wages
- $40,295
- Salaries, compensation and benefits (total)
- $166,061
- Professional fundraising fees
- $0
- Legal fees
- $4,063
- Accounting fees
- $2,000
- Occupancy
- $8,955
- Travel
- $3,996
- Depreciation
- $78,760
- Program services (functional)
- $407,504
- Management and general (functional)
- $28,019
- Fundraising (functional)
- $45,022
Balance sheet and other
- Total assets, start of year
- $2,490,761
- Total assets, end of year
- $2,590,226
- Total liabilities, end of year
- $15,085
- Net assets, end of year
- $2,575,141
- Land, buildings and equipment
- $1,873,191
- Net assets without donor restrictions
- $2,491,537
- Net assets with donor restrictions
- $83,604
- Gross receipts
- $543,393
- Employees
- 3
- Volunteers
- 100
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GREG GUEVARA | EXECUTIVE DI Officer | 40 | $80,000 | $8,336 |
| BRANDON BAILEY | PRESIDENT Trustee or director, Officer | 3.47 | $0 | $0 |
| NICK DOMKE | TREASURER Trustee or director, Officer | 1.39 | $0 | $0 |
| ROBERT DICKSON | BOARD MBR AT Trustee or director | 0.5 | $0 | $0 |
| HOWARD BELLOWE | BOARD MBR AT Trustee or director | 0.5 | $0 | $0 |
| LAUREN JEFFERSON | BAORD MBR AT Trustee or director | 0.5 | $0 | $0 |
| JAIMEE KEENE | BOARD MBR AT Trustee or director | 0.5 | $0 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SEIFFER | EXEC DIR, EN Officer | 40 | $58,339 | $3,493 |
| GREG GUEVARA | EXEC DIR, BE Officer | 40 | $0 | $0 |
| BRANDON BAILEY | PRESIDENT, B Trustee or director, Officer | 4 | $0 | $0 |
| NICK DOMKE | TREASURER, B Trustee or director, Officer | 1 | $0 | $0 |
| SHAUNA BOCKSCH | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RYAN BURR | PRESIDENT, E Trustee or director, Officer | 1 | $0 | $0 |
| MAGGIE LIFLAND | SECRETARY, E Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SHAMBARGER | TREASURER, E Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT DICKSON | BOARD MBR AT Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2830, BRECKENRIDGE, CO 80424-2821
- Principal officer (990 for 2024)
- GREG GUEVARA
- Signed the 990
- GREG GUEVARA, EXECUTIVE DIRECTOR
- Phone
- (970) 453-8583
- Website
- WWW.SUMMITHUTS.ORG
- Return prepared by
- STUHR & ASSOCIATES LLC
Mission
SUMMIT HUTS ASSOCIATION ("SHA") PROVIDES INSPIRATIONAL BACKCOUNTRY REFUGE FOR SELF-PROPELLED MOUNTAIN RECREATIONAL USERS AND PROVIDES A UNIQUE VENUE IN SPECTACULAR NATURAL SETTINGS FOR COMMUNITY, CHARITABLE, AND EDUCATION PROGRAMS. SUMMIT HUTS ASSOCIATION IS A NONPROFIT ORGANIZATION FOUNDED IN 1987 AND DEDICATED TO DEVELOPING AND MAINTAINING A SYSTEM OF BACKCOUNTRY CABINS LINKED BY NON-MOTORIZED TRAILS IN SUMMIT COUNTY, COLORADO. SHA OPERATES UNDER SPECIAL USE PERMITS FROM THE FOREST SERVICE, USDA, AND THE WHITE RIVER AND PIKE-SAN ISABEL NATIONAL FORESTS.
Program accomplishments
- SUMMIT HUTS ASSOCIATION MANAGES FIVE BACKCOUNTRY HUTS IN SUMMIT COUNTY, COLORADO. THE FIVE HUTS ARE AVAILABLE IN THE WINTER AND ARE USUALLY FILLED TO CAPACITY. TWO OF THE FIVE HUTS ARE ALSO AVAILABLE DURING SUMMER MONTHS, AND ONE OF THE HUTS IS OPERATED BY THE FOREST SERVICE AS A HISTORIC INTERPRETIVE SITE OPEN TO DAY VISITORS IN THE SUMMER MONTHS.Expenses $407,504 · revenue $128,420
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 84-1072451
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20Z)
- Assets (IRS master file)
- $2,590,226
- Income (IRS master file)
- $543,393
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $539,163 | $480,545 | $2,590,226 | IRS |
| 990 | June 2024 | $430,452 | $430,261 | $2,490,761 | XML |
| 990 | June 2023 | $483,497 | $382,953 | $2,455,146 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-1072451).
Questions about SUMMIT HUTS AND TRAILS ASSOCIATION
- What is the EIN of SUMMIT HUTS AND TRAILS ASSOCIATION?
- The employer identification number (EIN) of SUMMIT HUTS AND TRAILS ASSOCIATION is 84-1072451.
- Is SUMMIT HUTS AND TRAILS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to SUMMIT HUTS AND TRAILS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUMMIT HUTS AND TRAILS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMMIT HUTS AND TRAILS ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUMMIT HUTS AND TRAILS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SUMMIT HUTS AND TRAILS ASSOCIATION?
- The 990 for the year ended June 30, 2025 names GREG GUEVARA.
- Who are the officers and directors of SUMMIT HUTS AND TRAILS ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $80,000 (GREG GUEVARA, EXECUTIVE DI).
- How much revenue does SUMMIT HUTS AND TRAILS ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $539,163, expenses of $480,545 and total assets of $2,590,226 at year end.
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