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Nonprofiteer
← BOGUS BASIN RECREATIONAL ASSOCIATION INC

Form 990 for tax year 2023

Filed by BOGUS BASIN RECREATIONAL ASSOCIATION INC.

Totals

Total revenue
$24,711,360
Total expenses
$20,585,361
Contributions and grants received
$692,241
Grants paid
$25,089
Program service revenue
$19,609,895
Investment income
$791,098
Other revenue
$3,618,126
Total assets, end of year
$54,272,398
Total liabilities, end of year
$13,488,985
Net assets or fund balances, end of year
$40,783,413
Program services expenses (Part IX)
$12,492,067
Management and general expenses
$7,930,358
Fundraising expenses
$162,936
Program service expenses (Part III)
$12,492,067

Program services were 60.7% 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

    $18,620

  • 1e · Government grants (contributions)

    $16,697

  • 1f · All other contributions, gifts and grants

    $656,924

  • 2a · Program service revenue: SKI OPERATIONS

    total $16,092,330 · related or exempt $16,092,330

  • 2b · Program service revenue: SKI SCHOOL

    total $1,292,389 · related or exempt $1,292,389

  • 2c · Program service revenue: MOUNTAIN BIKE

    total $705,939 · related or exempt $705,939

  • 2d · Program service revenue: MOUNTAIN COASTER

    total $508,263 · related or exempt $508,263

  • 2e · Program service revenue: NORDIC

    total $483,018 · related or exempt $483,018

  • 2f · All other program service revenue

    total $527,956 · related or exempt $527,956

  • 3 · Investment income

    total $555,584 · excluded $555,584

  • 7a · Gross sales of assets other than inventory

    securities $6,693,992 · other assets $103,446

  • 7b · Less cost or other basis and sales expenses

    securities $6,561,924 · other assets $0

  • 7c · Gain or loss

    securities $132,068 · other assets $103,446

  • 7d · Net gain or loss

    total $235,514 · excluded $235,514

  • 8a · Fundraising events: gross income

    $36,722

  • 8a · Fundraising events: contributions included on line 1c

    $18,620

  • 8b · Fundraising events: direct expenses

    $7,925

  • 8c · Net income from fundraising events

    total $28,797 · excluded $28,797

  • 10a · Gross sales of inventory

    $5,281,027

  • 10b · Cost of goods sold

    $1,691,698

  • 10c · Net income from sales of inventory

    total $3,589,329 · related or exempt $3,589,329

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $25,089 · program services $25,089

  • 5 · Compensation of officers, directors and key employees

    total $530,856 · program services $390,639 · management and general $136,244 · fundraising $3,973

  • 7 · Other salaries and wages

    total $8,092,333 · program services $6,176,899 · management and general $1,855,978 · fundraising $59,456

  • 8 · Pension plan contributions

    total $322,304 · program services $186,606 · management and general $131,967 · fundraising $3,731

  • 9 · Other employee benefits

    total $403,375 · program services $158,090 · management and general $245,192 · fundraising $93

  • 10 · Payroll taxes

    total $695,922 · program services $576,903 · management and general $114,243 · fundraising $4,776

  • 11b · Fees: legal

    total $9,611 · management and general $9,611

  • 11c · Fees: accounting

    total $35,250 · management and general $35,250

  • 11f · Fees: investment management

    total $23,868 · management and general $23,868

  • 11g · Fees: other

    total $527,871 · program services $196,058 · management and general $303,188 · fundraising $28,625

  • 12 · Advertising and promotion

    total $278,849 · management and general $257,365 · fundraising $21,484

  • 13 · Office expenses

    total $1,936,548 · program services $1,121,214 · management and general $792,919 · fundraising $22,415

  • 16 · Occupancy

    total $833,012 · program services $22,812 · management and general $810,200

  • 17 · Travel

    total $177,102 · program services $34,682 · management and general $141,422 · fundraising $998

  • 19 · Conferences, conventions and meetings

    total $12,028 · fundraising $12,028

  • 20 · Interest

    total $430,370 · management and general $430,370

  • 22 · Depreciation, depletion and amortization

    total $3,182,232 · program services $2,431,225 · management and general $751,007

  • 23 · Insurance

    total $1,238,327 · program services $139,923 · management and general $1,098,322 · fundraising $82

  • 24a · Other expenses: REPAIRS AND MAINTENANCE

    total $958,331 · program services $949,050 · management and general $9,281

  • 24b · Other expenses: BANK FEES

    total $759,432 · management and general $759,432

  • 24c · Other expenses: TRAINING AND DEVELOPMEN

    total $112,051 · program services $82,877 · management and general $23,899 · fundraising $5,275

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $600 · management and general $600

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $448,158 · end of year $239,333

  • 2 · Savings and temporary cash investments

    beginning of year $8,066,499 · end of year $4,469,272

  • 3 · Pledges and grants receivable

    end of year $2,817

  • 4 · Accounts receivable

    beginning of year $71,888 · end of year $7,807

  • 8 · Inventories for sale or use

    beginning of year $711,968 · end of year $864,770

  • 9 · Prepaid expenses and deferred charges

    beginning of year $502,361 · end of year $406,131

  • 10a · Land, buildings and equipment: cost or other basis

    $65,575,810

  • 10b · Land, buildings and equipment: accumulated depreciation

    $32,443,804

  • 10c · Land, buildings and equipment, net

    beginning of year $28,833,216 · end of year $33,132,006

  • 11 · Investments: publicly traded securities

    beginning of year $4,336,034 · end of year $3,882,124

  • 12 · Investments: other securities

    beginning of year $7,327,138 · end of year $6,966,687

  • 14 · Intangible assets

    beginning of year $3,419,042 · end of year $3,341,481

  • 15 · Other assets

    beginning of year $1,161,531 · end of year $959,970

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,670,803 · end of year $1,434,729

  • 19 · Deferred revenue

    beginning of year $11,266,058 · end of year $11,194,540

  • 23 · Secured mortgages and notes payable

    beginning of year $4,385,022

  • 25 · Other liabilities

    beginning of year $932,733 · end of year $859,716

  • 27 · Net assets without donor restrictions

    beginning of year $36,442,987 · end of year $40,603,953

  • 28 · Net assets with donor restrictions

    beginning of year $180,232 · end of year $179,460

Mission and programs · 2023

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 $12,492,067 · Grants $25,089 · Revenue $23,199,224

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Pat Kelly

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Eric Howe

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Steve Kahn

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Jessica Aguilar Gier

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Ross Borden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Michel Bourgeau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Sarah Cortez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mike Francis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Clark Krause

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Adam Little

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ben Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andrew Piron

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Alan Russell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brad Wilson

    GENERAL MANAGER

    Total calculated
    $268,381
    From this org
    $238,725
    From related orgs
    $0
    Other
    $29,656
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $238,725
    Bonus
    $0
    Other
    $0
    Deferred
    $24,269
    Nontaxable benefits
    $5,387
    Filer's total
    $268,381

  • Hunter Campbell

    DIRECTOR OF FINANCE

    Total calculated
    $93,963
    From this org
    $82,809
    From related orgs
    $0
    Other
    $11,154
    Hours/week
    40

  • Ron Welton

    DIRECTOR OF FINANCE (END 8/30)

    Total calculated
    $176,893
    From this org
    $154,955
    From related orgs
    $0
    Other
    $21,938
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,955
    Bonus
    $0
    Other
    $0
    Deferred
    $13,300
    Nontaxable benefits
    $8,638
    Filer's total
    $176,893

  • Susan Saad

    DIRECTOR OF COMMUNITY RELA

    Total calculated
    $142,287
    From this org
    $129,161
    From related orgs
    $0
    Other
    $13,126
    Hours/week
    40

  • Nate Shake

    DIRECTOR OF MOUNTAIN OPERA

    Total calculated
    $138,661
    From this org
    $129,053
    From related orgs
    $0
    Other
    $9,608
    Hours/week
    40

  • Jamie Zolber

    DIRECTOR OF SKIER SERVICES

    Total calculated
    $121,256
    From this org
    $105,483
    From related orgs
    $0
    Other
    $15,773
    Hours/week
    40

  • Matt Fritz

    DIRECTOR OF LIFTS

    Total calculated
    $117,961
    From this org
    $104,685
    From related orgs
    $0
    Other
    $13,276
    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
2023
Filed
16 September 2024
IRS schema version
2023v5.1
Source object
202412679349301181

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