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Nonprofiteer
← BRECKENRIDGE OUTDOOR EDUCATION CENTER

Form 990 for tax year 2023

Filed by BRECKENRIDGE OUTDOOR EDUCATION CENTER.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 14 April 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Those are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$2,939,364
Total expenses
$3,033,592
Contributions and grants received
$1,539,636
Grants paid
$138,636
Program service revenue
$1,025,950
Investment income
$136,342
Other revenue
$237,436
Total assets, end of year
$5,413,797
Total liabilities, end of year
$66,291
Net assets or fund balances, end of year
$5,347,506
Program services expenses (Part IX)
$2,037,759
Management and general expenses
$666,177
Fundraising expenses
$329,656
Program service expenses (Part III)
$2,037,759

Program services were 67.2% 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.

  • 1e · Government grants (contributions)

    $15,795

  • 1f · All other contributions, gifts and grants

    $1,523,841

  • 2a · Program service revenue: Tuition, net of discou

    total $918,339 · related or exempt $918,339

  • 2b · Program service revenue: Staff Housing Rental I

    total $43,270 · related or exempt $43,270

  • 2c · Program service revenue: Program Facility Fees

    total $39,610 · related or exempt $39,610

  • 2d · Program service revenue: Other Program Revenue

    total $24,731 · related or exempt $24,731

  • 3 · Investment income

    total $134,455 · excluded $134,455

  • 6a · Gross rents

    real property $14,285

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $14,285

  • 6d · Net rental income or loss

    total $14,285 · related or exempt $14,285

  • 7a · Gross sales of assets other than inventory

    securities $1,887

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

    securities $0

  • 7c · Gain or loss

    securities $1,887

  • 7d · Net gain or loss

    total $1,887 · related or exempt $1,887

  • 8a · Fundraising events: gross income

    $254,596

  • 8b · Fundraising events: direct expenses

    $32,446

  • 8c · Net income from fundraising events

    total $222,150 · excluded $222,150

  • 10a · Gross sales of inventory

    $3,539

  • 10b · Cost of goods sold

    $2,544

  • 10c · Net income from sales of inventory

    total $995 · related or exempt $995

  • 11a · Other revenue: Other

    total $6 · related or exempt $6

  • 11e · Other revenue, total

    $6

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $138,636 · program services $138,636

  • 7 · Other salaries and wages

    total $2,124,593 · program services $1,394,304 · management and general $459,658 · fundraising $270,631

  • 11a · Fees: management

    total $14,167 · fundraising $14,167

  • 11c · Fees: accounting

    total $16,900 · management and general $16,900

  • 11f · Fees: investment management

    total $14,425 · management and general $14,425

  • 11g · Fees: other

    total $12,577 · program services $3,326 · management and general $6,525 · fundraising $2,726

  • 12 · Advertising and promotion

    total $6,874 · program services $943 · management and general $401 · fundraising $5,530

  • 13 · Office expenses

    total $53,786 · program services $6,906 · management and general $26,965 · fundraising $19,915

  • 14 · Information technology

    total $28,955 · program services $20,430 · management and general $5,253 · fundraising $3,272

  • 16 · Occupancy

    total $99,513 · program services $60,628 · management and general $38,885

  • 17 · Travel

    total $84,037 · program services $75,309 · management and general $7,583 · fundraising $1,145

  • 22 · Depreciation, depletion and amortization

    total $202,732 · program services $136,437 · management and general $66,295

  • 23 · Insurance

    total $65,006 · program services $62,041 · management and general $2,965

  • 24a · Other expenses: Supplies

    total $89,646 · program services $89,581 · management and general $65

  • 24b · Other expenses: Fees, Dues, and Permits

    total $65,255 · program services $37,433 · management and general $15,552 · fundraising $12,270

  • 24c · Other expenses: Uniforms

    total $12,489 · program services $11,763 · management and general $726

  • 24e · All other expenses

    total $4,001 · program services $22 · management and general $3,979

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $386,472 · end of year $108,032

  • 2 · Savings and temporary cash investments

    beginning of year $8,072 · end of year $176,718

  • 3 · Pledges and grants receivable

    beginning of year $94,793 · end of year $0

  • 4 · Accounts receivable

    beginning of year $24,986 · end of year $44,968

  • 8 · Inventories for sale or use

    beginning of year $4,456 · end of year $13,825

  • 9 · Prepaid expenses and deferred charges

    beginning of year $36,609 · end of year $27,409

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

    $4,446,005

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

    $2,564,111

  • 10c · Land, buildings and equipment, net

    beginning of year $1,904,972 · end of year $1,881,894

  • 11 · Investments: publicly traded securities

    beginning of year $1,458,469 · end of year $1,878,568

  • 12 · Investments: other securities

    beginning of year $1,351,836 · end of year $1,282,383

  • 15 · Other assets

    beginning of year $991

  • 17 · Accounts payable and accrued expenses

    beginning of year $56,999 · end of year $64,291

  • 19 · Deferred revenue

    beginning of year $2,625 · end of year $0

  • 25 · Other liabilities

    beginning of year $2,250 · end of year $2,000

  • 27 · Net assets without donor restrictions

    beginning of year $4,189,783 · end of year $4,466,414

  • 28 · Net assets with donor restrictions

    beginning of year $1,019,999 · end of year $881,092

Mission and programs · 2023

Mission

To expand the potential of people with disabilities and special needs through meaningful, education and inspiring outdoor experiences.

  • The BOEC offers outdoor education and disabled skiing programs for people with disabilities, serious illness, professionals and youth at risk. Activities include skiing, backpacking, rock climbing, outdoor skills, communication initiatives, rope courses, workshops, hiking, fishing, etc.

    Expenses $2,037,759 · Grants $138,636 · Revenue $1,043,123

As filed on the 2023 return.

Listed in Part VII

  • Barb Rankin

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Leslee Balten

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Braden McMillan

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Schappert

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Kristen Bennett

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Dr Aris Sophocles

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Bob Gregory

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Gene Dayton

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Erin Beckerman

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Gurney Sloan

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • John Buhler

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Reed Owens

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Scott Long

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Blake Davis

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Tamara Valdez

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Carrigan

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Schambarger

    Board Member

    Total calculated
    $0
    Hours/week
    0.5

  • Sonya Norris

    Executive Director

    Total calculated
    $136,856
    From this org
    $136,856
    From related orgs
    $0
    Other
    $0
    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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
10 March 2025
IRS schema version
2023v6.0
Source object
202520699349300542

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