Form 990 for tax year 2022

Filed by CROSSCUT MOUNTAIN SPORTS CENTER INC.

Totals

Total revenue: $5,308,973
Total expenses: $4,533,106
Contributions and grants received: $2,718,931
Grants paid: $0
Program service revenue: $785,285
Investment income: $1,787,108
Other revenue: $17,649
Total assets, end of year: $21,240,214
Total liabilities, end of year: $6,031,577
Net assets or fund balances, end of year: $15,208,637
Program services expenses (Part IX): $3,037,604
Management and general expenses: $894,511
Fundraising expenses: $600,991
Program service expenses (Part III): $3,037,604

Program services were 67.0% 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.

1f · All other contributions, gifts and grants

$2,718,931
1g · Noncash contributions included above

$2,317
2a · Program service revenue: PROGRAM INCOME

total $322,837 · related or exempt $322,837
2b · Program service revenue: NORDIC SEASON PASS SALES

total $260,327 · related or exempt $260,327
2c · Program service revenue: NORDIC DAY PASS SALES

total $124,389 · related or exempt $124,389
2d · Program service revenue: FACILITIES USE

total $40,948 · related or exempt $40,948
2e · Program service revenue: RENTALS

total $35,296 · related or exempt $35,296
2f · All other program service revenue

total $1,488 · related or exempt $1,488
3 · Investment income

total $10,370 · excluded $10,370
7a · Gross sales of assets other than inventory

securities $1,845,000 · other assets $2,681,301
7b · Less cost or other basis and sales expenses

securities $1,843,833 · other assets $905,730
7c · Gain or loss

securities $1,167 · other assets $1,775,571
7d · Net gain or loss

total $1,776,738 · excluded $1,776,738
10a · Gross sales of inventory

$20,390
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $20,390 · related or exempt $20,390
11a · Other revenue: TRAPPER'S CABIN RANCH CORPORATION

total -$2,741 · related or exempt -$2,741
11e · Other revenue, total

-$2,741

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $757,050 · program services $349,290 · management and general $143,948 · fundraising $263,812
7 · Other salaries and wages

total $1,231,424 · program services $997,356 · management and general $109,913 · fundraising $124,155
8 · Pension plan contributions

total $108,130 · program services $72,375 · management and general $14,111 · fundraising $21,644
9 · Other employee benefits

total $211,567 · program services $115,365 · management and general $82,182 · fundraising $14,020
10 · Payroll taxes

total $181,582 · program services $114,213 · management and general $42,757 · fundraising $24,612
11b · Fees: legal

total $3,097 · management and general $3,097
11c · Fees: accounting

total $97,560 · management and general $97,560
11e · Fees: professional fundraising services

total $77,453 · fundraising $77,453
11g · Fees: other

total $42,046 · program services $19,631 · management and general $22,352 · fundraising $63
12 · Advertising and promotion

total $34,346 · program services $7,273 · management and general $18,711 · fundraising $8,362
13 · Office expenses

total $58,669 · program services $39,808 · management and general $17,292 · fundraising $1,569
14 · Information technology

total $21,679 · program services $3,811 · management and general $14,520 · fundraising $3,348
16 · Occupancy

total $54,465 · program services $101 · management and general $54,337 · fundraising $27
17 · Travel

total $50,326 · program services $16,735 · management and general $16,017 · fundraising $17,574
20 · Interest

total $366,800 · program services $366,800
22 · Depreciation, depletion and amortization

total $513,792 · program services $471,894 · management and general $16,356 · fundraising $25,542
23 · Insurance

total $63,984 · program services $365 · management and general $63,571 · fundraising $48
24a · Other expenses: VEHICLE AND MACHINERY

total $143,384 · program services $129,712 · management and general $11,660 · fundraising $2,012
24b · Other expenses: REPAIRS AND MAINTENANCE

total $74,804 · program services $74,186 · management and general $461 · fundraising $157
24c · Other expenses: SUPPLIES

total $73,791 · program services $54,778 · management and general $16,660 · fundraising $2,353
24d · Other expenses: SMALL TOOLS & EQUIPMENT

total $57,493 · program services $48,601 · management and general $8,654 · fundraising $238
24e · All other expenses

total $309,664 · program services $155,310 · management and general $140,352 · fundraising $14,002

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $925,296 · end of year $528,295
2 · Savings and temporary cash investments

beginning of year $1,245,000 · end of year $500,000
3 · Pledges and grants receivable

beginning of year $1,265,099 · end of year $1,211,477
4 · Accounts receivable

beginning of year $42,490 · end of year $3,900
9 · Prepaid expenses and deferred charges

end of year $19,221
10a · Land, buildings and equipment: cost or other basis

$14,063,082
10b · Land, buildings and equipment: accumulated depreciation

$1,269,615
10c · Land, buildings and equipment, net

beginning of year $13,214,624 · end of year $12,793,467
12 · Investments: other securities

beginning of year $6,120,000 · end of year $5,790,000
15 · Other assets

beginning of year $10,319 · end of year $393,854
17 · Accounts payable and accrued expenses

beginning of year $1,458,266 · end of year $922,591
19 · Deferred revenue

beginning of year $32,969 · end of year $180,989
23 · Secured mortgages and notes payable

beginning of year $6,502,795 · end of year $4,777,997
25 · Other liabilities

beginning of year $147,205 · end of year $150,000
27 · Net assets without donor restrictions

beginning of year $13,850,125 · end of year $12,612,739
28 · Net assets with donor restrictions

beginning of year $831,468 · end of year $2,595,898

Mission and programs · 2022

Mission

CROSSCUT MOUNTAIN SPORTS CENTER PROVIDES YEAR-ROUND RECREATION, SPORTS TRAINING, AND OUTDOOR EDUCATION OPPORTUNITIES FOR EVERYONE THROUGH OUR SIMPLE YET EXCEPTIONAL FACILITIES AND TRAILS.

Activities or mission (Part I)

PROVIDE YEAR-ROUND RECREATIONAL OPPORTUNITIES AND ATHLETIC SPORTS AND EDUCATION FACILITIES FOR THE TRAINING, HEALTH ENHANCEMENT, AND DEVELOPMENT OF YOUTH, AMATEUR AND PROFESSIONAL ATHLETES SEEKING TO ENGAGE IN HUMAN-POWERED OUTDOOR SPORTS INCLUDED BUT NOT LIMITED TO NORDIC SKIING, BIATHLON, AND OUTDOOR EDUCATION.

CROSSCUT MOUNTAIN SPORTS CENTER IS A COMMUNITY NON-PROFIT LOCATED IN BOZEMAN, MONTANA WITH A MISSION OF PROVIDING YEAR-ROUND RECREATION, SPORTS TRAINING, AND OUTDOOR EDUCATION OPPORTUNITIES FOR ALL AGES AND ABILITIES. CROSSCUT PROMOTES HEALTHY LIFESTYLES, ENVIRONMENTAL STEWARDSHIP AND YOUTH EMPOWERMENT, AND OFFERS UNPARALLELED ACCESS FOR OUTDOOR ENTHUSIASTS -- FROM NOVICE SKIERS TO OLYMPIC AND PARALYMPIC HOPEFULS.CROSSCUT MOUNTAIN SPORTS CENTER ("CROSSCUT") OFFERED OVER 34,000 TOTAL WINTER SEASON VISITS FROM NORDIC SKIERS, SNOWSHOE ENTHUSIASTS, FAT BIKE USERS, SCHOOL PROGRAMS, BIATHLON ATHLETES, INCLUDING MANY EVENTS AND COMPETITIONS. DURING THE WINTER SEASON, 7,655 KILOMETERS OF TRAILS WERE GROOMED FOR OVER 1,900 SEASON PASS HOLDERS AND WELCOMED OVER 4,000 INDIVIDUAL DAY PASS USERS. IN ADDITION, CROSSCUT PROVIDED OVER 700 NORDIC SKI LESSONS, AND TRAINING FOR MORE THAN 150 BIATHLETES FROM YOUTH TO THE MASTER ELITE LEVEL ENCOMPASSING OVER 5,500 TRAINING HOURS. THE WINTER SEASON SAW RENTALS OF OVER 2,000 SKI AND SNOWSHOES.OUTDOOR EDUCATION PROGRAMS WERE OFFERED YEAR-ROUND WITH WINTER PROGRAMS SERVING 33 SCHOOLS AND OVER 2,500 SKI EDUCATION USER DAYS. SUMMER PROGRAMS INCLUDED OVER 50 NATURE CAMPERS WITH 1,740 HOURS OF EXPLORATION AND EDUCATION, AND OVER 260 MOUNTAIN BIKE PARTICIPANTS. CROSSCUT'S MOUNTAIN BIKING PROGRAM CONTINUED TO EXPAND WITH YOUTH CAMPS, ALONG WITH CLINICS AND COMPETITIVE RACES, AND CREATION OF NEW TRAILS.CROSSCUT'S SECOND LOCATION, LIGHTNING CREEK, FOCUSED ON CAPITAL IMPROVEMENTS INSTALLING A NEW ADA VAULTED TOILET AND EXPANDING THE MAIN CABIN TO INCLUDE A LARGE MEETING SPACE THAT IS ADA COMPLIANT ALONG WITH OTHER IMPROVEMENTS TO THE 4 OTHER CABINS.

Expenses $3,037,604 · Revenue $802,934

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

CHRIS PLAUT

CHAIR

Total calculated

$0

Hours/week

5
WILL PRICE

BOARD MEMBER

Total calculated

$0

Hours/week

1
DANI ARAVICH

SECRETARY

Total calculated

$0

Hours/week

1
ERIC LAMMERS

TREASURER

Total calculated

$0

Hours/week

1
RANDY ELLIOTT

BOARD MEMBER

Total calculated

$0

Hours/week

1
JACQUIE LOVE

BOARD MEMBER

Total calculated

$0

Hours/week

1
CAMMY HOUSER

BOARD MEMBER

Total calculated

$0

Hours/week

1
JENNIFER BEASTON

CHIEF EXECUTIVE OFFICER

Total calculated

$277,700

From this org

$276,053

From related orgs

$0

Other

$1,647

Hours/week

40

Schedule J breakdown matched by us

Base

$201,053

Bonus

$75,000

Other

$0

Deferred

$0

Nontaxable benefits

$1,647

Filer's total

$277,700
KENT ZAPATA

CHIEF FINANCIAL OFFICER

Total calculated

$123,950

From this org

$122,115

From related orgs

$0

Other

$1,835

Hours/week

40
JASON SMITH

CHIEF PHILANTHROPY OFFICER

Total calculated

$253,133

From this org

$245,069

From related orgs

$0

Other

$8,064

Hours/week

40

Schedule J breakdown matched by us

Base

$245,069

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$8,064

Filer's total

$253,133
LAURA STAHLE

CHIEF MARKETING OFFICER

Total calculated

$149,575

From this org

$146,838

From related orgs

$0

Other

$2,737

Hours/week

40
ANGELA WEIKERT

CHIEF OPERATING OFFICER

Total calculated

$129,715

From this org

$121,920

From related orgs

$0

Other

$7,795

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 · 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

The filer's explanations (Part III)

PART I, LINE 3: THE BOARD APPROVES CEO COMPENSATION AND REVIEWS COMPARABLE SALARIES FOR ORGANIZATIONS OF SIMILAR SIZE AND SIMILAR SECTORS.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

BRIDGER BIATHLON CLUB

501(C)(3) · BIATHLON · MT

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

REDWOOD HOLDINGS LLC

SOLD DURING TAX YEAR. HELD TIMBER, REALTY, & EQUIPMENT DONATED TO CMSC. · WA · income -$69,879 · assets $0

Directly controlled by CROSSCUT MOUNTAIN SPORTS CENTER

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

TRAPPER'S CABIN RANCH CORPORATION

S · REAL ESTATE · MT · 100% owned · share of income -$2,741 · share of assets $6,217,854 · controlled entity

Directly controlled by CROSSCUT MOUNTAIN SPORTS CENTER

Provenance

Return type: form_990
Tax year: 2022
Filed: 5 March 2024
IRS schema version: 2022v5.0
Source object: 202430749349300708

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