2021-11-15T17:58:16-06:00 2021-04-30 BDO USA LLP 4999 Pearl E Circle Ste 300 Boulder CO 80301 990 2020-05-01 841063447 Adaptive Sports Center of Crested Butte Inc % PAM MAESTRO ADAP 9703492296 PO Box 1639 Crested Butte CO 81224 Kristina Kempin Treasurer 9703492296 2021-09-13 true Kristina Kempin 999009999 Mark Lumsden CPA Partner P00743036 3034400399 2021-11-15 2020 2022-09-23 18:48:47Z Christopher Hensley PO Box 1639 Crested Butte CO 81224 3298566 false X www.adaptivesports.org X 1995 CO ENHANCING THE QUALITY OF LIFE OF PEOPLE WITH DISABILITIES THROUGH OUTDOOR ADVENTURE ACTIVITIES 14 14 49 50 0 6366318 2717813 688490 338897 54885 35839 11074 2946 7120767 3095495 227006 88554 0 0 1501514 1434121 0 0 331388 1781332 1641749 3509852 3164424 3610915 -68929 19788625 18916163 2191141 1429138 17597484 17487025 X The Adaptive Sports Center enhances the quality of life of people with disabilities through exceptional outdoor adventure activities. The successful programs the ASC provides are inclusive to families and friends, empower our participants in their daily lives and have a positive enduring effect on self-efficacy, health, independence and overall well-being. false false 1944559 76134 241456 The Adaptive Sports Center's winter program is a thriving outdoor adventure program for people with disabilities and their families which has existed since the organization's inception in 1987. Core activities include Alpine and Nordic skiing, snowboarding and ski biking, as well as ice climbing, hut trips, and other winter activities. Programs primarily take place from November through April at Crested Butte Mountain Resort and the surrounding mountain areas. 696177 12420 97441 The Adaptive Sport Center's summer programs have existed since 1999. Core activities offered for people with disabilities and their families include canoeing, open water kayaking, whitewater rafting, downhill mountain biking, hand cycling, hiking, rock climbing, and a ropes challenge course. Programs take place from the spring through the fall at Crested Butte Mountain Resort, in Gunnison County, and throughout Colorado. 2640736 true true false false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 1 0 true 49 true false false false false false true true false false false false false false X 14 14 true false false false false false false true true false false true true true true true true true true false X X PAM MAESTRO 9703492296 PO BOX 1639 Crested Butte CO 81224 Christopher Hensley Executive Director 40.0 0.0 X 149237 0 6933 CHRIS READ PROGRAM DIRECTOR 40.0 0.0 X 112133 0 5278 Allison Butcher DEVELOPMENT DIRECTOR 40.0 0.0 X 97590 0 11420 Eileen DuPre PRESIDENT 10.0 0.0 X X 0 0 0 Linda Fialkoff VICE PRESIDENT 5.0 0.0 X X 0 0 0 Tina Kempin Treasurer 5.0 0.0 X X 0 0 0 Patrick Wilson Secretary 3.0 0.0 X X 0 0 0 Mary Barrett BOARD Member 2.0 0.0 X 0 0 0 Bob Colvey Board Member 4.0 0.0 X 0 0 0 Robert Davis Board Member 1.0 0.0 X 0 0 0 Kimber Felton Board Member 2.0 0.0 X 0 0 0 Joe Garcia Board Member 3.0 0.0 X 0 0 0 Don Humphreys board Member 2.0 0.0 X 0 0 0 Mike Johnson Board Member 5.0 0.0 X 0 0 0 Margaret Smith Board Member 8.0 0.0 X 0 0 0 Maureen Stenger Board Member 3.0 0.0 X 0 0 0 Dan Wright Board Member 2.0 0.0 X 0 0 0 Austen Wright Board Member 0.0 0.0 X 0 0 0 358960 0 23631 2 false true false 0 806596 463610 1447607 687363 2717813 Program Income Winter 900099 165717 165717 Locker Revenue 900099 151478 151478 Program Income Summer 900099 21702 21702 338897 33760 33760 0 0 48179 39428 8751 0 8751 8751 2079 2079 2079 2079 150879 806596 163643 -12764 -12764 0 0 0 0 0 0 INSURANCE DIVIDEND 525100 6959 6960 6959 3095495 338897 38786 X 0 88554 88554 0 0 159120 95472 31824 31824 0 1086598 887565 45191 153842 77446 59646 5065 12735 5360 3141 1615 604 105597 49032 16434 40131 0 0 16505 7916 3294 5295 0 0 0 0 72480 56964 15516 19984 8214 5849 5921 0 0 157075 126649 16047 14379 1771 1771 0 3586 3586 35688 35688 0 487834 439013 48821 262356 219929 15758 26669 Camps 39174 39174 Winter program expenses 43207 43207 In-Kind donations 456825 456825 Vehicle/Equipment expenses 20161 20161 25103 2402 22701 3164424 2640736 192300 331388 X 255526 142036 1572812 1903863 1326924 487685 81577 1232 0 0 0 0 0 0 9750 7041 78410 78386 17593870 1781854 16182718 15812016 280908 483904 0 0 0 0 0 0 0 0 19788625 18916163 133797 245274 0 0 116326 224954 0 0 0 0 0 0 1941018 958910 0 0 0 0 2191141 1429138 X 15580249 16598976 2017235 888049 17597484 17487025 19788625 18916163 -68929 43471 -85001 X false true X true false X 5078605 4876239 6985732 6281318 2707013 25928907 0 0 5078605 4876239 6985732 6281318 2707013 25928907 1933162 23995745 112647 117693 147785 156430 81938 616493 0 0 26545400 4062766 0.90395 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 210715 180825 391540 178465 32250 210715 166865 11600 178465 148589 18276 166865 133489 15100 148589 1.00000 false false 20505 20505 16832620 1206669 15625951 740745 575185 165560 15812016 0 0 X 3257405 43471 3922 203071 250464 3006941 88554 88554 3095495 3282863 3922 203071 206993 3075870 88554 88554 3164424 Other Amts included in financials not in the return Revenue Direct fund raising expenses included in part viii line 8b 163,643 RENTAL EXPENSES 39,428 Total to schedule D, Part XI, Line 2D 203,071 Other Amts included in financials not in the return Expense Direct fund raising expenses included in part viii line 8b 163,643 Rental expenses 39,428 Total to Schedule D, Part XII, Line 2D Other amounts included on return not in financials Revenue Scholarships 88,554 Other amounts included on return not in financials Expense Scholarships 88,554 PART X, LINE 2 THE CENTER IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION. THE CENTER HAS ADOPTED THE PROVISIONS OF ASC 740-10-25 (FIN48), PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS DETERMINED THE EFFECTS OF UNCERTAIN TAX POSITIONS ARE NOT MATERIAL TO THE ORGANIZATION FOR RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS AND, ACCORDINGLY, NO INCOME TAX LIABILITY HAS BEEN RECORDED FOR UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. Cr. Butte Open 936928 794201 142727 92583 20373 2200 38905 Brdge ovr Butte 77616 73140 4476 4377 689 0 1014544 867341 147203 96960 20373 2200 39594 159127 -11924 true SCHOLARSHIPS 113 88554 Part I Description of Procedure for Monitoring Use of Funds INDIVIDUALS AND COMMUNITY PARTICIPANTS MUST DISCUSS THEIR FINANCIAL INFORMATION WITH THE ORGANIZATION'S PROGRAM COORDINATOR. PARTICIPANTS FILL OUT AN ONLINE QUESTIONNAIRE. REQUIRED INFORMATION INCLUDES STATEMENT OF NEED, NUMBER OF PEOPLE IN HOUSEHOLD, ANNUAL HOUSEHOLD INCOME, NUMBER OF LESSONS REQUESTED, ESTIMATED ANNUAL HEALTH CARE EXPENSE RELATED TO DISABILITY AND AMOUNT THEY CAN CONTRIBUTE. GROUP SCHOLARSHIPS ARE DETERMINED AFTER DISCUSSION WITH THE TRIP LEADER. ELIGIBILITY IS BASED ON A NEED BASIS, HONOR SYSTEM. SELECTION CRITERIA: AVAILABLE TO EVERYONE WITH FINANCIAL NEED. X X X false false false false false false false false false Christopher Hensley Executive Director 147237 2000 6650 283 156170 X 11 12045 market value X 5576 market value X 3 169743 market value X 7 3025 MARKET VALUE X LIFT TICKETS 3046 456825 MARKET VALUE X TRAVEL & ENTERTAINMENT 15 34249 MARKET VALUE X EQUIPMENT & SUPPLIES 5 5900 MARKET VALUE 0 false true false FORM 990, PART VI, LINE 11B The Finance Committee reviews and approves an electronic version of the 990 before the return is sent to the Board of Directors. The Board of Directors then reviews and approves the electronic version of the 990 before the return is filed with the IRS. An officer of the organization signs the 990. FORM 990 PART VI, SECTION B, LINE 12C As an employee, you are expected to act at all times in the ASC's best interests and to exercise sound judgment unclouded by personal interests or divided loyalties. Both in performing your duties at the ASC and in your outside activities, you should avoid a conflict of interest and the appearance of a conflict of interest. A conflict of interest exists if your circumstances would lead a reasonable person to question whether your interests and loyalties are aligned with the ASC's best interests. If, for example, you are involved in an outside activity or have a financial or other personal interest that might interfere with your objectivity in performing your duties and responsibilities for ASC, you potentially may have a conflict of interest. In cases of potential conflict of interest, employees must act to preserve and enhance the interests of the ASC by putting the interests of the organization ahead of all other business and personal interests. If you are concerned that you have a conflict of interest, or if you are uncertain if you have a conflict of interest, you should notify your supervisor immediately. FORM 990, PART VI, SECTION B, LINE 15 The board President and Organizational Affairs Committee give an annual performance and compensation review for the Executive Director using comparable data and contemporaneous substantiation. The Executive Director gives an annual performance and compensation review to all key employees of the organization using comparable data and contemporaneous substantiation. The last review of key employee compensation occurred in May 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. IT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE AND OTHER WEBSITES SUCH AS GUIDESTAR AND CHARITY NAVIGATOR. FORM 990, PART XII, LINE 2C The organization did not change the audit oversight or selection processes during the year. FORM 990, PART VI, SECTION A, LINE 2 DAN AND AUSTEN WRIGHT ARE FATHER AND SON. DAN RESIGNED FROM THE BOARD IN JUNE 2021 AND AUSTEN JOINED THE BOARD IN JUNE 2021.