INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION (EIN 46-2310200)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-30
- IRS object ID
- 202443049349201869
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-30T15:23:12-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460683745 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cumulus Accounting | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Scott Lane Suite 2 | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462310200 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mountain Bike the Tetons Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 2085574332 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 433 | AddressLine1Txt |
| City | Driggs | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83422 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dan Powers | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2085574332 | PhoneNum |
| Signature | 2024-10-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Anna-Lisette Davis | PreparerPersonNm |
| PTIN | P01606141 | PTIN |
| Phone | 3072000982 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 6236 | GroupExemptionNum |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.mountainbiketetons.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $164,493 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $109,345 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $39,977 | ProgramServiceRevenueAmt |
| Membership Dues | $1,856 | MembershipDuesAmt |
| Investment Income | $1 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $4,682 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $7,455 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $200 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $11,937 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $1,177 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,203 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$2,026 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $161,090 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $2,622 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $96,832 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $14,466 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $4,950 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $2,351 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $35,433 | OtherExpensesTotalAmt |
| Total Expenses | $156,654 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,436 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $142,738 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $2 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $147,176 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,358 | BOYAmt |
| EOY | $148,357 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,810 | BOYAmt |
| EOY | $8,733 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,168 | BOYAmt |
| EOY | $157,090 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $430 | BOYAmt |
| EOY | $9,914 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,738 | BOYAmt |
| EOY | $147,176 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To build a vibrant, healthy community by enhancing our recreational and economic opportunities in the Teton region through development of our outstanding mountain bike resources. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Trail Building / Maintenance - see Schedule O | $2,622 | $53,100 |
| Youth Programming - see Schedule O | $0 | $34,603 |
| Events/Races - see Schedule O | $0 | $26,011 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $113,714 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Christopher Brule | ||||
| Executive Director | 40.00 | $51,742 | $0 | $0 |
| Will Stubblefield | ||||
| Board Chair | 4.00 | $0 | $0 | $0 |
| Susan Gervais | ||||
| Vice Chair | 2.00 | $0 | $0 | $0 |
| Dan Powers | ||||
| Treasurer | 2.00 | $0 | $0 | $0 |
| Nate Kirschner | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Kait Boyle | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Phil Mollenkof | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Alex Pashely | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Madison Gilmore | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Ali Shafranek | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Joel Ahlum | ||||
| Member | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Anna-Lisette Davis CPA LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Scott Lane Ste 2 | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3072000982 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $92,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $186,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $185,959 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $188,089 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $111,202 | CurrentTaxYearAmt |
| Total | $763,501 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $92,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $186,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $185,959 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $188,089 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $111,202 | CurrentTaxYearAmt |
| Total | $763,501 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $73,616 | SubstantialContributorsTotAmt |
| Public Support Total170 | $689,885 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $2 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,201 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $240 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,708 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,937 | CurrentTaxYearAmt |
| Total | $21,086 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $784,589 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $197,586 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.87930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89470 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II Ln 10 | FormAndLineReferenceDesc |
| Explanation | Other Income Part II, Line 10 Description: Fundraising Events (Net) 2019: 1201. 2021: 0. 2022: 7708. 2023: 11937. Description: Credit Card Rewards 2020: 240. 2021: 0. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (19 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | Part III Line 28 - Trail Building / Maintenance - The trails program includes seasonal employment of a professional trail crew, facilitation of volunteer trail work days, and various types of trail maintenance and construction on regional trails, trail infrastructure, and bike parks. In 2023, MBT maintained over 100 miles of trail, logged 440 volunteer hours, and cleared 150 trees to open the trails for users. |
| Other | Part III Line 29 - Youth Programming - Mountain Bike the Tetons summer youth programming includes a summer Sprockids program and youth events that provide mountain bike education to local youth of various ages. In 2023, 102 kids participated in our youth programs. |
| Other | Part III Line 30 - Events / Races - Mountain Bike the Tetons organizes local community events such as adult group rides, film premiers, and the Teton Dirt Series and Cariboo Jack mountain bike races. In 2023, 263 racers participated in the mountain bike races. |
| Form 990EZ, Part I, Line 10 | bike park improvements; bike park improvements; City of Victor: PO Box 122, Victor, ID, 83455; none, bike park improvements 09/05/2023 2622. 0. 2622. |
| Form 990EZ, Part I, Line 16 | Depreciation 2662. |
| Form 990EZ, Part I, Line 16 | Trail + General Supplies 3485. |
| Form 990EZ, Part I, Line 16 | Program Event Expenses 4940. |
| Form 990EZ, Part I, Line 16 | Advertising & Marketing 4461. |
| Form 990EZ, Part I, Line 16 | Dues & Subscriptions 2185. |
| Form 990EZ, Part I, Line 16 | Licenses, Fees & Permits 1955. |
| Form 990EZ, Part I, Line 16 | Telephone 360. |
| Form 990EZ, Part I, Line 16 | Credit Card Processing 2654. |
| Form 990EZ, Part I, Line 16 | Travel, Meals, & Conferences 4993. |
| Form 990EZ, Part I, Line 16 | Insurance 7738. |
| Form 990EZ, Part I, Line 20 | Rounding 2. |
| Form 990EZ, Part II, Line 24 | Accounts Receivable 0. 285. |
| Form 990EZ, Part II, Line 24 | Prepaid Expenses 3200. 3500. |
| Form 990EZ, Part II, Line 24 | Furniture, Equipment, Vehicles (less depreciation) 7610. 4948. |
| Form 990EZ, Part II, Line 26 | Accrued Payroll Liabilities 430. 9914. |
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