COMMUNITY FOUNDATION OF THE GUNNISON VALLEY: Form 990, tax year 2022
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- Organization
- COMMUNITY FOUNDATION OF THE GUNNISON VALLEY (EIN 31-1650658)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202343179349310444
- Schema version
- 2022v5.0
- 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 | 2023-11-13T16:45:10-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840702965 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WhippleWood CPAs PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11852 Shaffer Dr Bldg B | AddressLine1Txt |
| City | Littleton | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311650658 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Foundation of the Gunnison Val | BusinessNameLine1Txt |
| Business Name Line2 | Formerly Gunnison Area Community Fndn | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 9706418837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 525 North Main St | AddressLine1Txt |
| City | Gunnison | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81230 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAUREN KUGLER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9706418837 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LAUREN | PersonFirstNm |
| Person Last | KUGLER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mitchell A Clark CPA | PreparerPersonNm |
| PTIN | P01823166 | PTIN |
| Phone | 3039897600 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAUREN KUGLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 525 North Main Street | AddressLine1Txt |
| City | Gunnison | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81230 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,507,072 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cfgv.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE A CHARITABLE CONDUIT TO IMPROVE THE GUNNISON AREA AS A PLACE TO LIVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,189,996 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,799,344 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,606,753 | PYInvestmentIncomeAmt |
| CY Investment Income | -$39,858 | CYInvestmentIncomeAmt |
| PY Other Revenue | $168,487 | PYOtherRevenueAmt |
| CY Other Revenue | $171,842 | CYOtherRevenueAmt |
| PY Total Revenue | $3,965,236 | PYTotalRevenueAmt |
| CY Total Revenue | $1,931,328 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,170,900 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,363,936 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $167,458 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $207,809 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $20,959 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $295,544 | PYOtherExpensesAmt |
| CY Other Expenses | $343,737 | CYOtherExpensesAmt |
| PY Total Expenses | $1,633,902 | PYTotalExpensesAmt |
| CY Total Expenses | $1,915,482 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,331,334 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $15,846 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,818,638 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,773,315 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $740,238 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $746,623 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,078,400 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,026,692 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE A PERMANENT ENTITY TO MANAGE RESOURCES TO HELP BUILD COMMUNITY FOR THE BENEFIT OF ALL RESIDENTS OF THE GUNNISION WATERSHED. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,809,249 | ExpenseAmt |
| Grant | $1,340,986 | GrantAmt |
| Desc | FACILITATE CONTRIBUTIONS AND FUNDING FOR VARIOUS COMMUNITY PROJECTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,950 | ExpenseAmt |
| Grant | $22,950 | GrantAmt |
| Desc | FACILITATE CONTRIBUTIONS FOR SCHOLARSHIPS AND GRANTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,832,199 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FOUNDATION OF THE GV | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9706418837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 525 NORTH MAIN STREET | AddressLine1Txt |
| City | GUNNISON | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81230 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LAUREN KUGLER | ||||||
| ED, EX-OFFICIO | 40.00 | Yes (X) | Yes (X) | $93,959 | $0 | $0 |
| BILL BURKE | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ROSE ZEALAND | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE CLAYTON | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY BARNHART | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE BOLTON | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MARK EWING | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE HAUSLER | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| COLLEEN HEGEMAN | ||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| AARON HUCK HUCKSTEP | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GARY KEISER | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LEEANN MICK | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG TREDWAY | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JANICE WELBORN | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB WITH | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA WOLFF | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CAROL JOHNSON | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $93,959 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,799,344 | AllOtherContributionsAmt |
| Noncash Contributions | $1,214 | NoncashContributionsAmt |
| Total Contributions | $1,799,344 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,762 | TotalRevenueColumnAmt |
| Exclusion | $88,762 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $447,124 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $575,744 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$128,620 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$128,620 | TotalRevenueColumnAmt |
| Exclusion | -$128,620 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $171,842 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $171,842 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $171,842 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,931,328 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $171,842 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39,858 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,340,986 | TotalAmt |
| Program Services | $1,340,986 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,950 | TotalAmt |
| Program Services | $22,950 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,501 | TotalAmt |
| Program Services | $71,741 | ProgramServicesAmt |
| Management And General | $9,549 | ManagementAndGeneralAmt |
| Fundraising | $3,211 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,087 | TotalAmt |
| Program Services | $90,917 | ProgramServicesAmt |
| Management And General | $12,101 | ManagementAndGeneralAmt |
| Fundraising | $4,069 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,377 | TotalAmt |
| Program Services | $3,716 | ProgramServicesAmt |
| Management And General | $495 | ManagementAndGeneralAmt |
| Fundraising | $166 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,844 | TotalAmt |
| Program Services | $10,056 | ProgramServicesAmt |
| Management And General | $1,338 | ManagementAndGeneralAmt |
| Fundraising | $450 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,779 | TotalAmt |
| Program Services | $21,886 | ProgramServicesAmt |
| Management And General | $2,913 | ManagementAndGeneralAmt |
| Fundraising | $980 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,212 | TotalAmt |
| Program Services | $4,425 | ProgramServicesAmt |
| Management And General | $589 | ManagementAndGeneralAmt |
| Fundraising | $198 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,115 | TotalAmt |
| Program Services | $56,981 | ProgramServicesAmt |
| Management And General | $7,584 | ManagementAndGeneralAmt |
| Fundraising | $2,550 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,066 | TotalAmt |
| Program Services | $17,036 | ProgramServicesAmt |
| Management And General | $2,267 | ManagementAndGeneralAmt |
| Fundraising | $763 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
| Program Services | $12,735 | ProgramServicesAmt |
| Management And General | $1,695 | ManagementAndGeneralAmt |
| Fundraising | $570 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763 | TotalAmt |
| Program Services | $648 | ProgramServicesAmt |
| Management And General | $86 | ManagementAndGeneralAmt |
| Fundraising | $29 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,278 | TotalAmt |
| Program Services | $15,518 | ProgramServicesAmt |
| Management And General | $2,065 | ManagementAndGeneralAmt |
| Fundraising | $695 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Admin Fee | $127,071 | $107,883 | $14,359 | $4,829 |
| Contract Labor | $60,719 | $51,551 | $6,861 | $2,307 |
| Fundraising | $3,734 | $3,170 | $422 | $142 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,915,482 | TotalAmt |
| Program Services | $1,832,199 | ProgramServicesAmt |
| Management And General | $62,324 | ManagementAndGeneralAmt |
| Fundraising | $20,959 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,331 | BOYAmt |
| EOY | $331,919 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $742,370 | BOYAmt |
| EOY | $506,492 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,302 | BOYAmt |
| EOY | $26,682 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $36,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,151 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,530,454 | BOYAmt |
| EOY | $11,617,055 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,781 | BOYAmt |
| EOY | $91,041 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,400 | BOYAmt |
| EOY | $200,126 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,818,638 | BOYAmt |
| EOY | $12,773,315 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,900 | BOYAmt |
| EOY | $69,170 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $716,338 | BOYAmt |
| EOY | $677,453 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,238 | BOYAmt |
| EOY | $746,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,064,448 | BOYAmt |
| EOY | $2,074,154 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,013,952 | BOYAmt |
| EOY | $9,952,538 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,078,400 | BOYAmt |
| EOY | $12,026,692 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,818,638 | BOYAmt |
| EOY | $12,773,315 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $15,846 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,171,722 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $104,168 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $678,537 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,298,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,649,863 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,189,996 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,799,344 | CurrentTaxYearAmt |
| Total | $7,616,550 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $678,537 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,298,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,649,863 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,189,996 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,799,344 | CurrentTaxYearAmt |
| Total | $7,616,550 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $7,616,550 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,167 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $207,497 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $196,915 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $195,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,762 | CurrentTaxYearAmt |
| Total | $754,504 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,371,054 | TotalSupportAmt |
| Public Support CY170 | 0.90990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.50970 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 38 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $789,033 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $483,278 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $6,522,042 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,318,722 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,441,693 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $305,124 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $94,481 | AdministrativeExpensesAmt |
| End Year Balance | $8,477,424 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,116,603 | BeginningYearBalanceAmt |
| Contributions | $499,041 | ContributionsAmt |
| Investment Earnings Or Losses | $1,298,883 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $543,351 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $95,731 | AdministrativeExpensesAmt |
| End Year Balance | $10,275,445 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,751,904 | BeginningYearBalanceAmt |
| Contributions | $2,135,762 | ContributionsAmt |
| Investment Earnings Or Losses | $149,082 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $74,831 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $44,886 | AdministrativeExpensesAmt |
| End Year Balance | $7,917,031 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,404,360 | BeginningYearBalanceAmt |
| Contributions | $222,128 | ContributionsAmt |
| Investment Earnings Or Losses | $399,753 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $219,138 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $55,199 | AdministrativeExpensesAmt |
| End Year Balance | $5,751,904 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,604,040 | BeginningYearBalanceAmt |
| Contributions | $308,837 | ContributionsAmt |
| Investment Earnings Or Losses | -$427,237 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $81,280 | AdministrativeExpensesAmt |
| End Year Balance | $5,404,360 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.19178 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.80821 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,151 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,151 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Agency Obligations | $609,727 |
| Lease Liabilities | $67,726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $677,453 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | -$240,393 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,171,721 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$2,171,721 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,931,328 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,931,328 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,915,483 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,915,483 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,915,483 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Foundation follows the Accounting for Uncertainty in Income Taxes accounting standard which requires the Foundation to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The Foundation believes they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are significant to the financial statements. The tax returns of the Foundation generally remain subject to audit by the taxing authorities for three years after initial filing date. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (33 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| 4-H ForeverCSU Extension | ||||||||
| 275 S Spruce St | Gunnison | CO | 81230 | 846000770 | 501(c)(3) | $10,000 | $0 | GENERAL OPERATING |
| Adaptive Sports Center | ||||||||
| PO Box 1639 | Crested Butte | CO | 81224 | 841063447 | 501(c)(3) | $19,100 | $0 | GENERAL OPERATING |
| CB State of Mind | ||||||||
| PO Box 1083 | Crested Butte | CO | 81224 | 843477504 | 501(c)(3) | $25,893 | $0 | GENERAL OPERATING |
| Center for the Arts | ||||||||
| PO Box 1819 | Crested Butte | CO | 81224 | 742451146 | 501(c)(3) | $24,450 | $0 | GENERAL OPERATING |
| Coldharbour Institute | ||||||||
| PO Box 463 | Gunnison | CO | 81230 | 421608661 | 501(c)(3) | $5,700 | $0 | GENERAL OPERATING |
| CB Avalanche Center Inc | ||||||||
| PO Box 2351 | Crested Butte | CO | 81224 | 020703033 | 501(c)(3) | $5,600 | $0 | GENERAL OPERATING |
| Crested Butte Land Trust | ||||||||
| PO Box 2224 | Crested Butte | CO | 81224 | 841190830 | 501(c)(3) | $9,900 | $0 | GENERAL OPERATING |
| Crested Butte Mountain Heritage Museum Inc | ||||||||
| PO Box 2480 | Crested Butte | CO | 81224 | 841274733 | 501(c)(3) | $8,200 | $0 | GENERAL OPERATING |
| Crested Butte Music Festival Inc | ||||||||
| PO Box 2117 | Crested Butte | CO | 81224 | 841374824 | 501(c)(3) | $14,100 | $0 | GENERAL OPERATING |
| Crested Butte Nordic Council | ||||||||
| PO Box 1269 | Crested Butte | CO | 81224 | 841066206 | 501(c)(3) | $9,556 | $0 | GENERAL OPERATING |
| Crested Butte Wildflower Festival | ||||||||
| PO Box 216 | Crested Butte | CO | 81224 | 841356220 | 501(c)(3) | $6,100 | $0 | GENERAL OPERATING |
| Gunnison Council for the Arts | ||||||||
| 102 South Main Street | Gunnison | CO | 81230 | 742325340 | 501(c)(3) | $57,100 | $0 | GENERAL OPERATING |
| Gunnison Country Food Pantry | ||||||||
| PO Box 7077 | Gunnison | CO | 81230 | 208197462 | 501(c)(3) | $15,200 | $0 | GENERAL OPERATING |
| Gunnison County Department of Health & Human Services | ||||||||
| 220 North Spruce Street | Gunnison | CO | 81230 | 846000770 | 501(c)(3) | $13,045 | $0 | GENERAL OPERATING |
| Gunnison County Juvenile Services | ||||||||
| 200 E Virginia Ave | Gunnison | CO | 81230 | 846000770 | 501(c)(3) | $5,895 | $0 | CHOICE PASS |
| Gunnison County Libraries | ||||||||
| 1 Quartz Street | Gunnison | CO | 81230 | 846000770 | 501(c)(3) | $37,500 | $0 | GENERAL OPERATING |
| Gunnison County Pioneer & Historical Society | ||||||||
| 803 East Tomichi Avenue | Gunnison | CO | 81230 | 840527500 | 501(c)(3) | $20,935 | $0 | EQUIPMENT |
| Gunnison Valley Health Foundation | ||||||||
| 711 North Taylor | Gunnison | CO | 81230 | 261243347 | 501(c)(3) | $29,776 | $0 | EMERGENCY ASSISTANCE |
| Gunnison Valley Mentors | ||||||||
| 711 North Taylor | Gunnison | CO | 81230 | 261243347 | 501(c)(3) | $12,100 | $0 | GENERAL OPERATING |
| Gunnison Watershed School District RE-1J | ||||||||
| 800 North Boulevard | Gunnison | CO | 81230 | 846013483 | 501(c)(3) | $29,687 | $0 | GRANTS FOR TEACHERS |
| High Country Conservation Advocates | ||||||||
| PO Box 1066 | Crested Butte | CO | 81224 | 840772688 | 501(c)(3) | $7,100 | $0 | GENERAL OPERATING |
| KBUT Community Radio | ||||||||
| PO Box 308 | Crested Butte | CO | 81224 | 742325285 | 501(c)(3) | $6,300 | $0 | GENERAL OPERATING |
| Living Journeys | ||||||||
| PO Box 2024 | Crested Butte | CO | 81224 | 341974654 | 501(c)(3) | $11,900 | $0 | GENERAL OPERATING |
| Mountain Roots Food Project | ||||||||
| PO Box 323 | Gunnison | CO | 81230 | 453815587 | 501(c)(3) | $23,750 | $0 | GENERAL OPERATING |
| Ozarks Technical College Foundation | ||||||||
| 1001 E Chestnut Expwy | Springfield | MO | 65802 | 431753974 | 501(c)(3) | $50,000 | $0 | GENTRY FUND |
| Project Hope of Gunnison Valley | ||||||||
| PO Box 1812 | Gunnison | CO | 81230 | 841127292 | 501(c)(3) | $11,950 | $0 | GENERAL OPERATING |
| REAL Consulting LLC | ||||||||
| 519 E 11th St | Casper | WY | 82601 | 832514956 | $12,660 | $0 | DEI TRAINING | |
| Rocky Mountain Biological Laboratory at Gothic | ||||||||
| PO Box 519 | Crested Butte | CO | 81224 | 846050523 | 501(c)(3) | $13,600 | $0 | GENERAL OPERATING |
| Six Points Evaluation & Training Inc | ||||||||
| PO Box 1002 | Gunnison | CO | 81230 | 840852105 | 501(c)(3) | $9,540 | $0 | GENERAL OPERATING |
| Cattlemen's DaysTough Enough to Wear Pink | ||||||||
| PO Box 375 | Gunnison | CO | 81230 | 721576181 | 501(c)(3) | $9,600 | $0 | GENERAL OPERATING |
| Western Colorado University | ||||||||
| 1 Western Way | Gunnison | CO | 81230 | 840613140 | 501(c)(3) | $9,500 | $0 | PROJECTS |
| Western Colorado University Foundation | ||||||||
| PO Box 1264 | Gunnison | CO | 81230 | 840709935 | 501(c)(3) | $13,000 | $0 | SCHOLARSHIPS |
| Wonderland Nature School | ||||||||
| 1498 West Tomichi Avenue Ste C | Gunnison | CO | 81230 | 461234707 | 501(c)(3) | $9,600 | $0 | GENERAL OPERATING |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 8 | RecipientCnt |
| Cash Grant | $21,500 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | EXPLANATION: WITH AN ORGANIZATION'S APPLICATION TO THE COMMUNITY FOUNDATION OF THE GUNNISON VALLEY FOR A GRANT, WE REQUIRE A COPY OF THE ORGANIZATION'S CURRENT IRS 501(C)(3) DETERMINATION LETTER OR THAT OF THEIR FISCAL AGENT. STAFF ALSO USES GUIDESTAR "CHARITY CHECK" TO VERIFY CHARITABLE STATUS, IRS DEDUCTIBILITY CODE, AND DEDUCTIBILITY LIMITATIONS; IRS BUSINESS MASTER FILE DATA-IDENTIFY SUPPORTING ORGANIZATIONS AND, WHERE AVAILABLE, TYPE OF SUPPORTING ORGANIZATION IN COMPLIANCE WITH THE PENSION PROTECTION ACT OF 2006; IDENTIFY NONPROFITS WHOSE TAX EXEMPT STATUS HAS BEEN REVOKED UNDER THE PENSION PROTECTION ACT FOR FAILURE TO FILE ANNUAL RETURNS FOR THREE CONSECUTIVE YEARS; AND TO IDENTIFY NONPROFITS WHOSE TAX-EXEMPT STATUS HAS BEEN REVOKED FOR REASONS OTHER THAN FAILURE TO FILE AND LINK DIRECTLY TO INTERNAL REVENUE BULLETINS IN WHICH THE REVOCATIONS WERE ANNOUNCED. GRANT PROPOSALS ARE REVIEWED BY STAFF, NOTES ARE WRITTEN REGARDING ABOVE-MENTIONED STATUS WITH THE STATE AND THE IRS. ADDITIONALLY, STAFF REVIEWS THE PROPOSAL TO DETERMINE IF THE REQUEST MEETS THE ORGANIZATION'S STATED MISSION AND IS WITHIN THE GRANTING GUIDELINES OF THE FOUNDATION. APPLICATIONS ARE SUBMITTED ELECTRONICALLY AND ARE REVIEWED BY STAFF AND THEN BY THE GRANTS COMMITTEE, MEMBERS OF WHICH ARE EXPECTED TO REVIEW EACH PROPOSAL PRIOR TO THE REVIEW MEETING. THE MEMBERS OF THE GRANTS COMMITTEE REPRESENT VARIOUS COMMUNITIES WITHIN OUR VALLEY AS DETERMINED BY GEOGRAPHY, AGE, BACKGROUND, INTERESTS, SKILLS AND AGE. MEMBERS OF THE COMMITTEE ARE CHOSEN AND/OR APPOINTED FROM RECOMMENDATIONS OF BOTH BOARD AND STAFF. THE COMMITTEE FIRST DISCLOSES ANY CONFLICTS THEY MIGHT HAVE WITH ANY OF THE APPLICATIONS THAT WILL BE DISCUSSED AND THAT IS NOTED. THE COMMITTEE THEN DISCUSSES THE APPLICATION BEFORE THEM AND THEN RATES THE PROPOSAL ON THE FOLLOWING CRITERIA: NEED, MISSION, WHAT DIFFERENCE THE PROGRAM WILL MAKE IN THE COMMUNITY, REALISTIC BUDGET, ABILITY TO CARRY OUT THE PROGRAM AND THEIR EVALUATION CRITERIA. ANYONE WITH A CONFLICT (FOR A PARTICULAR AGENCY REQUESTING A GRANT) ABSTAINS FROM THE RATING PROCESS. THE SMAPPLY SOFTWARE PRODUCES A LIST OF GRANT REQUESTS RANKED IN ORDER OF THE GRANT COMMITTEE'S RATINGS FOR EACH ORGANIZATION. THE RANKED LIST IS GIVEN TO THE REVIEW COMMITTEE AND IT IS REVIEWED, FURTHER DISCUSSION ENSUES AND A RECOMMENDATION IS PREPARED FOR THE FOUNDATION BOARD TO REVIEW AND ACT UPON. THE RATING/RANKING PROCESS SIMPLIFIES THE DECISION-MAKING PROCESS AND ENABLES THE COMMITTEE TO SEE CLEARLY WHERE THE ORGANIZATION RANKS OVERALL IN THE MIX AND MAKES IT EASIER TO ATTACH DOLLAR FIGURES FOR RECOMMENDATION TO THE BOARD. THE COMMITTEE REVIEWS PROPOSALS ONCE A YEAR AND MAKES RECOMMENDATIONS TO THE BOARD AT THE FIRST MEETING FOLLOWING THE REVIEW DAY FOR THOSE ORGANIZATIONS THEY BELIEVE MERIT FUNDING AND THOSE ENTITIES THAT THE COMMITTEE RECOMMENDS FOR DECLINATION. THE BOARD MAKES THE FINAL DECISIONS ON GRANT RECIPIENTS. AGENCIES THAT ARE BEING DENIED ARE NOTIFIED PRIOR (BY A DAY) THAN THOSE WHO ARE RECEIVING SUCCESSFUL PROPOSAL ACKNOWLEDGEMENTS. THOSE WHO ARE GRANT RECIPIENTS MUST SIGN A SIMPLE AGREEMENT WITH THE FOUNDATION THAT STATES THEY WILL USE THE GRANT FUNDS FOR THE PURPOSE(S) STATED IN THEIR PROPOSALS OR REMAINING MONIES WILL BE RETURNED TO THE FOUNDATION PRIOR TO RECEIVING THEIR GRANT CHECKS. THE AGREEMENT IS VERY SPECIFIC ABOUT COMPLIANCE WITH THE PATRIOT ACT AND STATES: "IN COMPLIANCE WITH EXECUTIVE ORDER 13224 OF THE UNITED STATES' PATRIOT ACT, THIS GRANT WILL NOT BE USED TO SUPPORT NAMED TERRORIST ORGANIZATIONS OR THOSE WHO MAY BE OTHERWISE ASSOCIATED WITH TERRORISTS. THE COMMUNITY FOUNDATION OF THE GUNNISON VALLEY ACKNOWLEDGES THAT "SUPPORT" DOES NOT INCLUDE NON-VIOLENT ACTIVITIES INTENDED TO PROTECT OR PROMOTE CONSTITUTIONAL RIGHTS." THEY ARE ALSO REMINDED THAT A NARRATIVE AND FINANCIAL REPORT WILL BE DUE AT THE END OF THE GRANT TERM. (THIS INFORMATION IS ALSO INCLUDED IN THE GRANT GUIDELINES.) STAFF REVIEWS REPORTS TO SEE THAT THE FUNDING WAS USED FOR THE PURPOSES FOR WHICH IT WAS GRANTED. WE HAVE HAD OCCASION TO REQUEST THE RETURN OF GRANT FUNDS BECAUSE OF OUR DILIGENCE IN KNOWING WHAT IS HAPPENING WITH THE NONPROFITS IN OUR VALLEY, THOSE WE HAVE FUNDED AND THOSE WE HAVE NOT, AND WE HAVE HAD OCCASION TO REQUEST MORE THOROUGH REPORTS WHEN THERE WAS A QUESTION ABOUT HOW THE GRANT FUNDS WERE USED. WHEN A DONOR RECOMMENDS A GRANT FROM A DONOR ADVISED FUND ALL DUE DILIGENCE STEPS ARE FOLLOWED; HOWEVER, THERE IS NO COMMITTEE PROCESS. THE EXECUTIVE DIRECTOR HAS THE DELEGATED AUTHORITY TO AUTHORIZE DAF RECOMMENDATIONS UP TO AND INCLUDING $25,000 WITHOUT SUBMITTING TO COMMITTEE; GRANTS ARE REPORTED TO THE BOARD AT REGULARLY SCHEDULED MONTHLY MEETINGS. A REPORT IS MADE TO THE BOARD AT THE NEXT REGULARLY SCHEDULED MEETING ALONG WITH THE DONOR ADVISED GRANTS APPROVED BY THE EXECUTIVE DIRECTOR. ANY RECOMMENDATION FOR MORE THAN $25,000 IS REVIEWED AND APPROVED, IF IN COMPLIANCE WITH FOUNDATION GUIDELINES, BY THE BOARD OF DIRECTORS. THE BOARD OF THE COMMUNITY FOUNDATION OF THE GUNNISON VALLEY SHALL ANNUALLY APPOINT ALL MEMBERS OF EACH SCHOLARSHIP AND GRANT SELECTION COMMITTEE AFTER RECEIVING BASIC INFORMATION ABOUT WHY THE INDIVIDUAL IS QUALIFIED TO BE ON THE COMMITTEE. THE ADVISORY PRIVILEGES OF THE DONOR AND ANY PERSON DESIGNATED BY THE DONOR ARE PERFORMED EXCLUSIVELY IN SUCH PERSON'S CAPACITY AS A MEMBER OF THE COMMITTEE. A DONOR OR RELATED PARTY MAY SERVE ON A SELECTION COMMITTEE, BUT NO COMBINATION OF THE DONOR AND PERSONS DESIGNATED BY THE DONOR (OR PERSONS CONSIDERED TO BE RELATED PARTIES TO SUCH PERSONS) MAY CONTROL, DIRECTLY OR INDIRECTLY, THE COMMITTEE AND THEY MAY NOT CONSTITUTE A MAJORITY OF THE COMMITTEE. A DONOR MAY SUGGEST SOME MEMBERS OF THE COMMITTEE BUT THE FOUNDATION HAS THE POWER TO ACCEPT OR REJECT ANY SUGGESTIONS. A DONOR SERVING IN AN ADVISORY CAPACITY WILL BE ASKED TO DISCLOSE ANY FAMILY OR EMPLOYMENT RELATIONSHIPS EXISTING WITH OTHER COMMITTEE MEMBERS. A DONOR CAN BE AN INDIVIDUAL, A DECEASED PERSON, A CHARITY OR OTHER NONPROFIT ORGANIZATION, A CORPORATION OR OTHER BUSINESS, A PROFESSIONAL OR ALUMNI GROUP, OR OTHER ENTITY. DAN TREDWAY MEMORIAL EXCELLENCE IN TEACHING AWARD IN THE ORIGINAL FUND AGREEMENT, THE REVIEW COMMITTEE FOR THE DAN TREDWAY MEMORIAL EXCELLENCE IN TEACHING AWARD WAS REQUIRED TO BE ANONYMOUS ALTHOUGH THE MEMBERS MAY HOLD SPECIFIC POSITIONS IN THE SCHOOL DISTRICT, (SUPERINTENDENT, WINNER FROM PREVIOUS YEAR, TEACHER REPRESENTATIVES FROM SPECIFIC SCHOOLS, ETC) MANY CHANGE EACH YEAR. IN ORDER TO COMPLY WITH CURRENT LAW, AND TO MAINTAIN DONOR INTENT, THE BOARD OF THE FOUNDATION HAS GIVEN THE AUTHORITY TO THE EXECUTIVE DIRECTOR TO ASSURE COMPLIANCE WITH THE PENSION PROTECTION ACT. THE NAMES OF THE COMMITTEE ARE PLACED IN THE FILE AND THE EXECUTIVE DIRECTOR AFFIRMS THAT DUE DILIGENCE WAS PERFORMED TO ENSURE THAT THE COMMITTEE COMPOSITION IS AS INTENDED AND IN COMPLIANCE WITH THE LAW AND THE COMMITTEE REMAINS ANONYMOUS TO THE PUBLIC. PART IV - ADDITIONAL SUPPLEMENTAL INFORMATION EXPLANATION: ADDED TO DUE DILIGENCE PROCESS TO COMPLY WITH THE 2006 PENSION PROTECTION ACT: IF AT ANY TIME A GRANT RECOMMENDATION IS FOR AN ORGANIZATION THAT OTHER THAN A 501(C)(3), ADDITIONAL RESEARCH AND ASSESSMENT WILL BE UNDERTAKEN (EXPENDITURE RESPONSIBILITIES) TO DETERMINE THE EXACT TAX-EXEMPT CLASSIFICATION OF THE ORGANIZATION. AS NECESSARY, THE EXECUTIVE DIRECTOR WILL CONDUCT A PRE-GRANT INQUIRY TO DETERMINE IF THE PURPOSE FOR WHICH THE GRANT IS BEING RECOMMENDED IS CHARITABLE, THE GRANTEE IS ABLE TO PERFORM THE PROPOSED ACTIVITY, THE GRANTEE MAINTAINS SEPARATE ACCOUNTS FOR CHARITABLE AND NON-CHARITABLE FUNDS, AND THE FOUNDATION WILL REQUIRE THAT FOLLOW-UP REPORTS BE PROVIDED ON THE USE OF THE GRANT RECEIVED. IF THOSE REQUIREMENTS ARE SATISFIED, THE BOARD MAY CONSIDER THE RECOMMENDATION. AT THIS TIME, GRANTS TO SUPPORTING ORGANIZATIONS ARE NOT ALLOWED FROM DONOR ADVISED FUNDS AT THE CFGV. IF OUR POLICY REGARDING SUPPORTING ORGANIZATIONS SHOULD CHANGE, ANY CONTROL OR CONNECTION TO THE DONOR ADVISOR OR HIS APPOINTEE WILL ALSO BE IDENTIFIED AND DISCLOSED AT THAT TIME. SINCE THE RECOMMENDED GRANTEE WOULD NOT BE WITHIN THE TAX CLASSIFICATIONS THE FOUNDATION WISHES TO SUPPORT THROUGH ITS DONOR-ADVISED FUND PROGRAM, AND SINCE THESE SPECIAL EXPENDITURE RESPONSIBILITIES REQUIRE ONGOING EFFORT AND STAFF ATTENTION, THE BOARD MAY DECLINE THE GRANT RECOMMENDATION AT ANY POINT. THE ADVISOR WILL, OF COURSE, BE NOTIFIED PROMPTLY AND ALTERNATE CHOICES DISCUSSED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | THE FOUNDATION'S FINANCIAL GUIDELINES CALL FOR REVIEW OF THE FORM 990 BY THE BOARD PRIOR TO SUBMISSION. THE AUDIT COMMITTEE MAKES A PRESENTATION TO THE BOARD AT A REGULAR BOARD MEETING PRIOR TO FILING THE DOCUMENT. |
| Form 990, Part VI, Section B, line 12c | EACH JANUARY, EVERY MEMBER OF THE BOARD AND STAFF ARE GIVEN BOTH THE CONFLICT OF INTEREST AND DISCLOSURE POLICIES TO REVIEW AND EACH FILLS OUT A NEW CONFLICT OF INTEREST AND DISCLOSURE FORM AND SIGNS THOSE FORMS. AT MEETINGS, MEMBERS ARE FREQUENTLY ASKED IF THERE ARE CONFLICTS OR AND ANY CONFLICT IS NOTED IN THE MINUTES. WHEN A CONFLICT EXISTS, THE PERSON WITH THE CONFLICT MAY TAKE PART IN THE CONVERSATION BUT MAY NOT VOTE ON THE ISSUE AT HAND. THIS FOUNDATION IS VERY SENSITIVE TO EVEN THE PERCEPTION OF A CONFLICT.IN GRANT AND SCHOLARSHIP REVIEWS, IF THERE IS A CONFLICT OF INTEREST, THE PERSON LEAVES THE ROOM DURING DISCUSSION AND DOES NOT VOTE. |
| Form 990, Part VI, Section B, line 15 | THE GOVERNANCE AND FINANCE COMMITTEES REVIEW COMPENSATION OF SIMILAR SIZE ORGANIZATIONS USING INTERNET AND PUBLISHED DATA; THEY THEN LOOK AT OTHER NONPROFITS IN OUR SERVICE AREA, DETERMINE WHAT OUR BUDGET LIMITATIONS ARE AND RECOMMEND TO THE BOARD A NUMBER FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THERE ARE NO BENEFITS ACCOMPANYING THE POSITION. |
| Form 990, Part VI, Section C, line 19 | THE FOUNDATION MAINTAINS A PUBLIC BOOK WITH GOVERNINGCOMMENTS, AUDIT AND FORM 990 AVAILABLE TO THE PUBLIC AND PUBLISHES ITS STATEMENTOF ACTIVITIES ON THE WEBSITE AND IN THE ANNUAL REPORT. THE WEBSITE DIRECTS INTERESTED PARTIES TO GUIDESTAR FOR THE FULL 990. |
| Form 990, Part VI, Line 15B - Compensation Review & Approval Process - Offi | THE GOVERNANCE AND FINANCE COMMITTEES REVIEW COMPENSATION OF SIMILAR SIZE ORGANIZATIONS USING INTERNET AND PUBLISHED DATA; THEY THEN LOOK AT OTHER NONPROFITS IN OUR SERVICE AREA, DETERMINE WHAT OUR BUDGET LIMITATIONS ARE AND RECOMMEND TO THE BOARD A NUMBER FOR THE COMPENSATION OF THE EXECUTIVE DIRECTOR. |
| Form 990, Part XI, line 9: | Agency Funds - Reclassification 104,168. |
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