2025-10-24T18:20:33-04:00 2024-12-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2024-01-01 810539964 FIRST DESCENTS FIRS 3039452490 621 KALAMATH ST STE 175 DENVER CO 80204 ADAM SCHUSTER COO 3039452490 2025-10-24 true false LORI B BAUER CPA P01260252 3037710123 2025-10-24 2024 2025-03-06 01:10:19Z ADAM SCHUSTER 621 KALAMATH ST STE 175 DENVER CO 80204 9609349 false X WWW.FIRSTDESCENTS.ORG X 2003 CO FIRST DESCENTS PROVIDES LIFE-CHANGING OUTDOOR ADVENTURES TO YOUNG ADULTS IMPACTED BY CANCER AND OTHER SERIOUS HEALTH CONDITIONS. 16 15 58 90 0 5260227 9234097 0 208425 208147 -780792 -566390 4687860 8875854 0 0 2418084 2568431 0 998072 2200047 1917750 4618131 4486181 69729 4389673 8523002 13122329 473234 368742 8049768 12753587 FIRST DESCENTS PROVIDES LIFE-CHANGING OUTDOOR ADVENTURES TO YOUNG ADULTS IMPACTED BY CANCER AND OTHER SERIOUS HEALTH CONDITIONS. false false 3175430 DURING THE FIRST DESCENTS EXPERIENCE, YOUNG ADULTS IMPACTED BY CANCER AND OTHER SERIOUS HEALTH CONDITIONS ARE EMPOWERED THROUGH CONQUERING LEGITIMATE OUTDOOR CHALLENGES TO PUSH THEIR LIMITS AND FACE THIER FEARS AND BY DOING SO, THEY REGAIN THE CONFIDENCE LOST TO HEALTH CONDITIONS. IN 2024, FIRST DESCENTS PROVIDED 35 WEEK-LONG PROGRAMS AND 1 MULTI-DAY PROGRAM SERVING A TOTAL OF 441 PARTICIPANTS. FIRST DESCENTS ALSO SERVED 1,001 PARTICIPANTS THROUGH LOCAL COMMUNITY ADVENTURES. 3175430 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 false true false false false false false false false false true false false false false false false false false true 23 0 true 58 true false false false false false true true false false false false false false X 16 15 false false false false false false false true true false false true true true true true true true true false CO MT CA X THE ORGANIZATION 3039452490 621 KALAMATH ST STE 175 DENVER CO 80205 DEBBIE KING FORD BOARD CHAIRP 2.00 X X 0 0 0 JULIE WRIGHT VICE CHAIRPE 2.00 X X 0 0 0 MICHAEL GROSS TREASURER 2.00 X X 0 0 0 KIP CROSS SECRETARY 2.00 X X 0 0 0 LARRY SMITH MEDICAL DIRE 2.00 X 0 0 0 DR BRANDON HAYES-LATTIN DIRECTOR 2.00 X 0 0 0 ALIX BERGLUND DIRECTOR 2.00 X 0 0 0 BRENT GOLDSTEIN DIRECTOR 2.00 X 0 0 0 JOEL APPEL DIRECTOR 2.00 X 0 0 0 TANUM DAVIS BOHEN DIRECTOR 2.00 X 0 0 0 BEN DAVIS DIRECTOR 2.00 X 0 0 0 KAMMI REISS DIRECTOR 2.00 X 0 0 0 ELIZABETH KEATING DIRECTOR 2.00 X 0 0 0 GENEVIEVE HOVDE DIRECTOR 2.00 X 0 0 0 BROCK STRASBOURGER DIRECTOR 2.00 X 0 0 0 BRADFORD LUDDEN FOUNDER AND 40.00 X X 185936 0 16402 PATRICK O'DONOGHUE EXECUTIVE DI 40.00 X 241579 0 19799 ADAM SCHUSTER COO 40.00 X 150968 0 13802 RAYMOND SHEDD VP OF ADVANC 40.00 X 179836 0 15018 ANNA MCGRATH VP OF PROGRA 40.00 X 115259 0 12572 873578 77593 5 false true false 1343060 7891037 306208 9234097 207674 207674 31654 31181 473 473 473 131946 1343060 702314 -570368 -570368 OTHER INCOME 3978 3978 3978 8875854 3978 -362221 628486 393896 51187 183403 1568034 985944 126922 455168 46230 27883 4034 14313 149126 89944 13012 46170 176555 106488 15405 54662 120378 76396 41415 2567 78745 40705 38040 62917 14516 1564 46837 57993 38029 3792 16172 40476 27980 3276 9220 151147 38363 3945 108839 7806 5396 632 1778 30885 19777 4795 6313 ADVENTURE TRIPS 1302136 1302136 BANK AND MERCHANT FEES 61758 6485 41934 13339 OTHER 3509 1492 766 1251 4486181 3175430 312679 998072 952174 911120 5111704 5981404 519187 3980874 15373 230070 247062 2089073 127635 1693945 1961438 25058 15922 8523002 13122329 196445 187735 156717 181007 89729 30343 473234 368742 X 7355581 8059313 694187 4694274 8049768 12753587 8523002 13122329 X 4389673 314146 X false true X true X 5185853 4825395 5433936 5260227 9234097 29939508 5185853 4825395 5433936 5260227 9234097 29939508 6348692 23590816 13912 3991 37452 208425 207674 471454 4179 12157 3978 20314 30431276 567330 0.77520 0.98740 X PART II, LINE 10 OTHER INCOME 20,314 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250000 250000 1.00000 false false 1450000 1450000 1855 1855 154982 120780 34202 482236 5000 477236 1961438 X 9102244 226390 226390 8875854 8875854 4712571 226390 226390 4486181 4486181 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS WILL BE USED TO PRODUCE INTEREST INCOME TO FURTHER SUPPORT FD'S GENERAL OPERATIONS. SCHEDULE D, PAGE 3, PART X MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. FD BALL 979131 847185 131946 78537 1846 128307 12348 279991 SILVERTON SHRED 184307 184307 8171 450 6841 60623 1 311568 311568 1520 123680 1475006 1343060 131946 86708 2296 136668 12348 464294 702314 -570368 X X X false false false false false false false false false BRADFORD LUDDEN FOUNDER AND CEO 180936 5000 8000 8402 202338 PATRICK O'DONOGHUE EXECUTIVE DIRECTOR 234079 7500 10400 9399 261378 ADAM SCHUSTER COO 146968 4000 5879 7923 164770 RAYMOND SHEDD VP OF ADVANCEMENT 174836 5000 6998 8020 194854 X 2 53968 FMV X INKIND SUPPLIES 4 165532 FMV X AUCTION 1 86708 FMV false true false FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER AND PERSONNEL RESPONSIBLE FOR FINANCIAL ACCOUNTING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS AND OFFICERS MUST DISCLOSE ALL MATERIAL FACTS CONCERNING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED. DISCLOSURE SHALL BE DIRECTED TO THE BOARD OF DIRECTORS VIA THE CHAIRPERSON, CHIEF EXECUTIVE OFFICER, OR THE SECRETARY. IF IT APPEARS THAT A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS OR THE CHAIR OF THE RELEVANT COMMITTEE THEROF SHALL APPOINT A NON-INTEREST PERSON OR A COMMITTEE OF THE BOARD OF DIRECTORS TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE BOARD OF DIRECTORS HAS RESONABLE CAUSE TO BELIEVE THAT A DIRECTOR OR OFFICER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM SUCH PERSON OF BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALEGGED FAILURE TO DISCLOSE. IF AFTER HEARING THE RESPONSE OF THE DIRECTOR OR OFFICER, AND MAKING FURTHER INVESTIGATION, THE BOARD OF DIRECTORS DETERMINES THAT THE DIRECTOR OR OFFICER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION CONDUCTED AN ANALYSIS OF NONPROFIT PAY BY REGION, JOB FUNCTION, ETC. IN ORDER TO DETERMINE SUITABLE COMPENSATION FOR ITS CEO, COO, DIRECTORS AND ALL STAFF. THE PROPOSED COMPENSATION WAS PRESENTED TO THE BOARD FOR APPROVAL. THIS PROCESS WAS LAST CONDUCTED IN DECEMBER 2023. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION CONDUCTED AN ANALYSIS OF NONPROFIT PAY BY REGION, JOB FUNCTION, ETC. IN ORDER TO DETERMINE SUITABLE COMPENSATION FOR ITS CEO, COO, DIRECTORS AND ALL STAFF. THE PROPOSED COMPENSATION WAS PRESENTED TO THE BOARD FOR APPROVAL. THIS PROCESS WAS LAST CONDUCTED IN DECEMBER 2023. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC BY REQUEST AT ITS OFFICE. FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT TO TIE TO 2024 AUDIT.