MOUNTAIN RECREATION FOUNDATION: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MOUNTAIN RECREATION FOUNDATION (EIN 85-1542687)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-15
IRS object ID
202502279349201405
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-08-15T14:52:41-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN471260605PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARCHETTI & WEAVER LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line128 SECOND ST STE 213AddressLine1Txt
CityEdwardsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81632ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN851542687EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Mountain Recreation FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% MAREN CERIMELEInCareOfNm
Business Name ControlMOUNBusinessNameControlTxt
Phone9707778888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line152 Lundgren BlvdAddressLine1Txt
CityGypsumCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81637ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMAREN CERIMELEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9707778888PhoneNum
Signature2025-08-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENNETH J MARCHETTIPreparerPersonNm
PTINP00152900PTIN
Phone9709266060PhoneNum
Preparation2025-08-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.mountainrecfoundation.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$103,666GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$101,438ContributionsGiftsGrantsEtcAmt
Investment Income$82InvestmentIncomeAmt
Other Revenue Total$2,146OtherRevenueTotalAmt
Total Revenue$103,666TotalRevenueAmt
Grants And Similar Amounts Paid$72,000GrantsAndSimilarAmountsPaidAmt
Other Expenses Total$2,806OtherExpensesTotalAmt
Total Expenses$74,806TotalExpensesAmt
Excess Or Deficit For Year$28,860ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$53,943NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$7,214OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$90,017NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$61,095BOYAmt
EOY$89,954EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$63BOYAmt
EOY$63EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$61,158BOYAmt
EOY$90,017EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,215BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$53,943BOYAmt
EOY$90,017EOYAmt
FieldValueIRS element (for citing)
Primary Exempt Purpose509(a)(3) Support OrganizationPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomGrants to Sponsored Organizations under 509(a)(3)DescriptionProgramSrvcAccomTxt
Grants And Allocations$72,000GrantsAndAllocationsAmt
Program Service Expenses$0ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MAREN CERIMELE
PRESIDENT2.00$0$0$0
EMILY MCGAVIN
VICE PRESIDENT2.00$0$0$0
JENNIFER WRIGHT
TREASURER2.00$0$0$0
TIMOTHY HALEY
Director1.00$0$0$0
BRATZO HORRUITINER
Director1.00$0$0$0
MIKE MURRAY
Director1.00$0$0$0
MELINA VALSECIA
Director1.00$0$0$0
JOANNA KERWIN
Director1.00$0$0$0
FAVIOLA ALDERETE
Director1.00$0$0$0
JASON COWLES
Director1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptYes (true)ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMountain Rec Finance ManagerPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line152 Lundgren BlvdAddressLine1Txt
CityGypsumCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81637ZIPCd
FieldValueIRS element (for citing)
Phone9707778888PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
Mountain Rec Metro Dist
8409408866Yes (true)$10,000$0
Eagle Valley TrlsEagle County
8460007626false$62,000$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$72,000SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsfalseTimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentfalseSupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Governmental EntityYes (X)GovernmentalEntityInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Appointed or elected Part IV Sect D line 2Two of the Organization's 10 Board members have been appointed by the Supported Organization.
Support government entity Part IV Sect E line 1cFund raising for parks and recreation facilites and programs of Mountain Recreation Metropolitan District and for construction of the Eagle Valley Trail owned by Eagle County, Colorado
Directly further the exempt purposes Part IV Sect E line 2aThis organization supported the parks and recreation activities of Mountain Recreation Metropolitan District and the Eagle Valley Trail owned by Eagle County Colorado which serves a recreational purpose for Eagle County Government.
Act supported organizations would have engaged inPart IV E 2bThe Eagle Valley Trail is an exempt activity Eagle County was engaged in.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Description of other revenue Part I line 8Description AmountMISCELLANEOUS INCOME 2,146
List of grants and similar amounts paid Part I line 10Activity Parks and Recreation Grantee Mountain Recreation Metro District Street 52 Lundgren Blvd City, State, Zip Gypsum, CO 81637Relationship 509(a)(3) Sponsored Organization Amount 10,000Activity Eagle Valley Trail Bike and Pedestrian Path Grantee Eagle County Colorado Street 500 Broadway City, State, Zip Eagle, CO 81631Relationship 509(a)(3) Sponsored Organization Amount 62,000
Description of other expenses Part I line 16Description AmountOperating Expense 687Administration Fee 2,119
Other changes in net assets or fund balances Part I line 20Description AmountBeginning Balance Adjustment 7,214
Description of other assets Part II line 24Category Beginning of Year End of YearAccounts Receivable 63 63
Description of total liabilities Part II line 26Category Beginning of Year End of YearAccounts Payable 7,215 0
Activity not previously reported to the IRS Part V line 33Part V, Question 33: Mountain Rec Foundation originally applied as a NTEE Code N11 Single Organization Support Organization (Form 1023 Part IV, Question 2). Mountain Rec Foundation has now expanded its activities to provide fiscal sponsor services to Eagle County, Colorado to raise funds to construct the Eagle Valley Trail, a bicycle, pedestrian and recreation trail within Eagle County. A significant portion of the Eagle Valley Trail is within the boundaries of Mountain Recreation Metropolitan District. MRF should now be recognized as an NTEE Code N12 Organization. Form 1023 Part IV Question 9 regarding grants, loans or distributions to other organizations was originally answered No but now needs to be updated to report that MRF raises funds for Eagle County, Colorado. Form 1023 Part IV Question 17 also now needs to be updated to report that MRF fundraises for Eagle County, Colorado to construct the Eagle Valley Trail.

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