Form 990 for tax year 2024
Filed by BOGUS BASIN RECREATIONAL ASSOCIATION INC.
Totals
- Total revenue
- $27,362,302
- Total expenses
- $22,107,756
- Contributions and grants received
- $651,395
- Grants paid
- $26,207
- Program service revenue
- $21,757,447
- Investment income
- $650,867
- Other revenue
- $4,302,593
- Total assets, end of year
- $60,923,777
- Total liabilities, end of year
- $14,755,797
- Net assets or fund balances, end of year
- $46,167,980
- Program services expenses (Part IX)
- $13,472,141
- Management and general expenses
- $8,471,848
- Fundraising expenses
- $163,767
- Program service expenses (Part III)
- $13,472,141
Program services were 60.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$15,290
-
1f · All other contributions, gifts and grants
$636,105
-
1g · Noncash contributions included above
$55,468
-
2a · Program service revenue: SKI OPERATIONS
total $17,923,854 · related or exempt $17,923,854
-
2b · Program service revenue: SKI SCHOOL
total $1,419,470 · related or exempt $1,419,470
-
2c · Program service revenue: MOUNTAIN BIKE
total $682,810 · related or exempt $682,810
-
2d · Program service revenue: MOUNTAIN COASTER
total $516,555 · related or exempt $516,555
-
2e · Program service revenue: NORDIC
total $418,334 · related or exempt $418,334
-
2f · All other program service revenue
total $796,424 · related or exempt $796,424
-
3 · Investment income
total $471,489 · excluded $471,489
-
7a · Gross sales of assets other than inventory
securities $5,980,952 · other assets $71,600
-
7b · Less cost or other basis and sales expenses
securities $5,873,174 · other assets $0
-
7c · Gain or loss
securities $107,778 · other assets $71,600
-
7d · Net gain or loss
total $179,378 · excluded $179,378
-
8a · Fundraising events: gross income
$134,659
-
8a · Fundraising events: contributions included on line 1c
$15,290
-
8b · Fundraising events: direct expenses
$7,100
-
8c · Net income from fundraising events
total $127,559 · excluded $127,559
-
10a · Gross sales of inventory
$5,967,820
-
10b · Cost of goods sold
$1,792,786
-
10c · Net income from sales of inventory
total $4,175,034 · related or exempt $4,175,034
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $26,207 · program services $26,207
-
5 · Compensation of officers, directors and key employees
total $421,639 · program services $304,927 · management and general $113,797 · fundraising $2,915
-
7 · Other salaries and wages
total $9,006,640 · program services $6,975,517 · management and general $1,965,867 · fundraising $65,256
-
8 · Pension plan contributions
total $379,089 · program services $205,982 · management and general $167,680 · fundraising $5,427
-
9 · Other employee benefits
total $437,983 · program services $140,617 · management and general $297,285 · fundraising $81
-
10 · Payroll taxes
total $764,477 · program services $640,758 · management and general $118,667 · fundraising $5,052
-
11b · Fees: legal
total $8,596 · management and general $8,596
-
11c · Fees: accounting
total $35,275 · management and general $35,275
-
11f · Fees: investment management
total $17,194 · management and general $17,194
-
11g · Fees: other
total $661,213 · program services $157,459 · management and general $459,879 · fundraising $43,875
-
12 · Advertising and promotion
total $347,682 · management and general $342,531 · fundraising $5,151
-
13 · Office expenses
total $1,902,743 · program services $1,033,877 · management and general $841,630 · fundraising $27,236
-
16 · Occupancy
total $884,741 · program services $11,803 · management and general $872,938
-
17 · Travel
total $194,827 · program services $29,570 · management and general $162,848 · fundraising $2,409
-
19 · Conferences, conventions and meetings
total $5,300 · fundraising $5,300
-
20 · Interest
total $80,387 · management and general $80,387
-
22 · Depreciation, depletion and amortization
total $3,588,755 · program services $2,741,809 · management and general $846,946
-
23 · Insurance
total $1,211,111 · program services $91,545 · management and general $1,119,513 · fundraising $53
-
24a · Other expenses: REPAIRS AND MAINTENANCE
total $1,081,752 · program services $1,079,768 · management and general $1,984
-
24b · Other expenses: BANK FEES
total $931,118 · management and general $931,118
-
24c · Other expenses: TRAINING AND DEVELOPMEN
total $118,210 · program services $32,302 · management and general $84,896 · fundraising $1,012
-
24d · Other expenses: BAD DEBT EXPENSE
total $2,817 · management and general $2,817
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $239,333 · end of year $55,854
-
2 · Savings and temporary cash investments
beginning of year $4,469,272 · end of year $7,631,794
-
3 · Pledges and grants receivable
beginning of year $2,817 · end of year $0
-
4 · Accounts receivable
beginning of year $7,807 · end of year $37,740
-
8 · Inventories for sale or use
beginning of year $864,770 · end of year $823,484
-
9 · Prepaid expenses and deferred charges
beginning of year $406,131 · end of year $441,013
-
10a · Land, buildings and equipment: cost or other basis
$71,039,359
-
10b · Land, buildings and equipment: accumulated depreciation
$35,714,300
-
10c · Land, buildings and equipment, net
beginning of year $33,132,006 · end of year $35,325,059
-
11 · Investments: publicly traded securities
beginning of year $3,882,124 · end of year $4,825,876
-
12 · Investments: other securities
beginning of year $6,966,687 · end of year $6,766,035
-
14 · Intangible assets
beginning of year $3,341,481 · end of year $4,138,294
-
15 · Other assets
beginning of year $959,970 · end of year $878,628
-
17 · Accounts payable and accrued expenses
beginning of year $1,434,729 · end of year $2,010,898
-
19 · Deferred revenue
beginning of year $11,194,540 · end of year $11,965,059
-
25 · Other liabilities
beginning of year $859,716 · end of year $779,840
-
27 · Net assets without donor restrictions
beginning of year $40,603,953 · end of year $45,988,769
-
28 · Net assets with donor restrictions
beginning of year $179,460 · end of year $179,211
Mission and programs · 2024
Mission
BOGUS BASIN ENGAGES THE COMMUNITY TO PROVIDE ACCESSIBLE, AFFORDABLE FUN YEAR-ROUND MOUNTAIN RECREATION AND EDUCATION.
Activities or mission (Part I)
TO PROVIDE ACCESSIBLE AFFORDABLE, AND FUN MOUNTAIN RECREATION AND EDUCATION
-
BOGUS BASIN IS A RECREATIONAL AREA THAT OPERATES TO ENRICH THE LIVES OF TREASURE VALLEY RESIDENTS BY PROVIDING YEAR-ROUND OUTDOOR ACTIVITIES AT RATES THAT ARE AFFORDABLE TO THE COMMUNITY. BOGUS BASIN HAD 416,000 WINTER VISITS. THESE WINTER GUESTS PAID 40% LESS FOR ADMISSION THAN THE INDUSTRY AVERAGE. DURING THE WINTER, BOGUS BASIN OFFERS ALPINE SKIING, NORDIC SKIING, SNOW TUBING AND SNOWSHOEING. BOGUS BASIN CONTINUES TO WORK ON PROVIDING AFFORDABLE SUMMER RECREATION INCLUDING MOUNTAIN BIKING, HIKING, YOUTH SUMMER CAMPS STARGAZING AND NATURE EXPERIENCES ALL AT AFFORDABLE RATES. FOR THE FISCAL YEAR, BOGUS BASIN HAD OVER 470,000 TOTAL VISITS.GRANTS ARE PROVIDED TO OVER 30 SCHOOLS IN THE AREA TO ENCOURAGE AND ENABLE STUDENT VISITS TO BOGUS BASIN REGARDLESS OF THEIR ABILITY TO PAY.
Expenses $13,472,141 · Grants $26,207 · Revenue $21,757,447
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Pat KellyPAT KELLY
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Eric HoweERIC HOWE
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Steve KahnSTEVE KAHN
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Jessica Aguilar GierJESSICA AGUILAR GIER
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Ross BordenROSS BORDEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Michel BourgeauMICHEL BOURGEAU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Sarah CortezSARAH CORTEZ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Clark KrauseCLARK KRAUSE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Adam LittleADAM LITTLE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Ben MooreBEN MOORE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Andrew PironANDREW PIRON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Alan RussellALAN RUSSELL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Matthew WolffMATTHEW WOLFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Brad WilsonBRAD WILSON
GENERAL MANAGER
- Total calculated
- $282,967
- From this org
- $248,271
- From related orgs
- $0
- Other
- $34,696
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $248,271
- Bonus
- $0
- Other
- $0
- Deferred
- $27,412
- Nontaxable benefits
- $7,284
- Filer's total
- $282,967
-
Hunter CampbellHUNTER CAMPBELL
DIRECTOR OF FINANCE
- Total calculated
- $130,088
- From this org
- $108,242
- From related orgs
- $0
- Other
- $21,846
- Hours/week
- 40
-
Susan SaadSUSAN SAAD
DIRECTOR OF COMMUNITY RELATIONS
- Total calculated
- $152,411
- From this org
- $136,673
- From related orgs
- $0
- Other
- $15,738
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $136,673
- Bonus
- $0
- Other
- $0
- Deferred
- $14,883
- Nontaxable benefits
- $855
- Filer's total
- $152,411
-
Nate ShakeNATE SHAKE
DIRECTOR OF MOUNTAIN OPERATIONS
- Total calculated
- $148,545
- From this org
- $136,673
- From related orgs
- $0
- Other
- $11,872
- Hours/week
- 40
-
Jamie ZolberJAMIE ZOLBER
DIRECTOR OF SKIER SERVICES
- Total calculated
- $133,953
- From this org
- $112,150
- From related orgs
- $0
- Other
- $21,803
- Hours/week
- 40
-
Matt FritzMATT FRITZ
DIRECTOR OF LIFTS
- Total calculated
- $124,188
- From this org
- $107,888
- From related orgs
- $0
- Other
- $16,300
- Hours/week
- 40
-
Austin SmithAUSTIN SMITH
DIRECTOR OF MARKETING
- Total calculated
- $125,570
- From this org
- $107,208
- From related orgs
- $0
- Other
- $18,362
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 4 March 2026
- IRS schema version
- 2024v5.5
- Source object
- 202610709349300026
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