Form 990 for tax year 2023

Filed by CROSSCUT MOUNTAIN SPORTS CENTER INC.

Totals

Total revenue: $2,535,558
Total expenses: $3,757,143
Contributions and grants received: $1,337,259
Grants paid: $0
Program service revenue: $940,346
Investment income: $216,513
Other revenue: $41,440
Total assets, end of year: $20,356,815
Total liabilities, end of year: $5,958,556
Net assets or fund balances, end of year: $14,398,259
Program services expenses (Part IX): $2,314,885
Management and general expenses: $1,101,416
Fundraising expenses: $340,842
Program service expenses (Part III): $2,314,885

Program services were 61.6% 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

$87,343
1f · All other contributions, gifts and grants

$1,249,916
1g · Noncash contributions included above

$13,310
2a · Program service revenue: PROGRAM INCOME

total $319,403 · related or exempt $319,403
2b · Program service revenue: NORDIC SEASON PASS SALES

total $287,657 · related or exempt $287,657
2c · Program service revenue: NORDIC DAY PASS SALES

total $140,466 · related or exempt $140,466
2d · Program service revenue: FACILITIES USE

total $120,545 · related or exempt $120,545
2e · Program service revenue: RENTALS

total $54,924 · related or exempt $54,924
2f · All other program service revenue

total $17,351 · related or exempt $17,351
3 · Investment income

total $70,010 · excluded $70,010
7a · Gross sales of assets other than inventory

securities $1,727,000 · other assets $500,000
7b · Less cost or other basis and sales expenses

securities $1,726,760 · other assets $353,737
7c · Gain or loss

securities $240 · other assets $146,263
7d · Net gain or loss

total $146,503 · excluded $146,503
8a · Fundraising events: gross income

$14,972
8a · Fundraising events: contributions included on line 1c

$87,343
8b · Fundraising events: direct expenses

$38,315
8c · Net income from fundraising events

total -$23,343 · excluded -$23,343
10a · Gross sales of inventory

$47,288
10b · Cost of goods sold

$3,692
10c · Net income from sales of inventory

total $43,596 · related or exempt $43,596
11a · Other revenue: TRAPPER'S CABIN RANCH CORPORATION

total $17,538 · related or exempt $17,538
11b · Other revenue: OTHER INCOME

total $3,649 · related or exempt $3,649
11e · Other revenue, total

$21,187

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $478,055 · program services $317,349 · management and general $100,922 · fundraising $59,784
7 · Other salaries and wages

total $1,015,240 · program services $599,241 · management and general $297,567 · fundraising $118,432
8 · Pension plan contributions

total $79,488 · program services $48,715 · management and general $21,294 · fundraising $9,479
9 · Other employee benefits

total $157,784 · program services $95,280 · management and general $43,834 · fundraising $18,670
10 · Payroll taxes

total $165,162 · program services $101,220 · management and general $44,247 · fundraising $19,695
11b · Fees: legal

total $5,010 · program services $3,265 · management and general $1,745
11c · Fees: accounting

total $84,155 · management and general $84,155
11d · Fees: lobbying

total $61,000 · fundraising $61,000
11g · Fees: other

total $108,605 · program services $30,748 · management and general $47,342 · fundraising $30,515
12 · Advertising and promotion

total $13,379 · program services $4,931 · management and general $4,153 · fundraising $4,295
13 · Office expenses

total $42,502 · program services $31,844 · management and general $8,703 · fundraising $1,955
14 · Information technology

total $27,710 · program services $2,532 · management and general $18,436 · fundraising $6,742
16 · Occupancy

total $99,589 · program services $40,000 · management and general $59,589
17 · Travel

total $31,487 · program services $15,864 · management and general $8,107 · fundraising $7,516
20 · Interest

total $247,615 · program services $247,615
22 · Depreciation, depletion and amortization

total $519,048 · program services $431,726 · management and general $87,322
23 · Insurance

total $93,796 · management and general $93,796
24a · Other expenses: BAD DEBT EXPENSE

total $100,000 · management and general $100,000
24b · Other expenses: VEHICLE AND MACHINERY

total $77,694 · program services $72,546 · management and general $4,933 · fundraising $215
24c · Other expenses: SUPPLIES

total $60,379 · program services $58,871 · management and general $1,488 · fundraising $20
24d · Other expenses: REPAIRS AND MAINTENANCE

total $59,679 · program services $57,890 · management and general $1,789
24e · All other expenses

total $229,766 · program services $155,248 · management and general $71,994 · fundraising $2,524

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $528,295 · end of year $77,032
2 · Savings and temporary cash investments

beginning of year $500,000 · end of year $954,835
3 · Pledges and grants receivable

beginning of year $1,211,477 · end of year $1,005,164
4 · Accounts receivable

beginning of year $3,900 · end of year $8,482
8 · Inventories for sale or use

end of year $7,772
9 · Prepaid expenses and deferred charges

beginning of year $19,221 · end of year $13,999
10a · Land, buildings and equipment: cost or other basis

$13,865,522
10b · Land, buildings and equipment: accumulated depreciation

$1,788,663
10c · Land, buildings and equipment, net

beginning of year $12,793,467 · end of year $12,076,859
12 · Investments: other securities

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

beginning of year $393,854 · end of year $422,672
17 · Accounts payable and accrued expenses

beginning of year $922,591 · end of year $593,964
19 · Deferred revenue

beginning of year $180,989 · end of year $191,984
23 · Secured mortgages and notes payable

beginning of year $4,777,997 · end of year $4,896,608
25 · Other liabilities

beginning of year $150,000 · end of year $276,000
27 · Net assets without donor restrictions

beginning of year $12,612,739 · end of year $11,949,374
28 · Net assets with donor restrictions

beginning of year $2,595,898 · end of year $2,448,885

Mission and programs · 2023

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 31,000 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, 5,339 KILOMETERS OF TRAILS WERE GROOMED FOR OVER 1,900 SEASON PASS HOLDERS AND WELCOMED OVER 3,000 INDIVIDUAL DAY PASS USERS. IN ADDITION, CROSSCUT PROVIDED OVER 300 NORDIC SKI LESSONS, AND TRAINING FOR MORE THAN 140 BIATHLETES FROM YOUTH TO THE MASTER ELITE LEVEL ENCOMPASSING OVER 5,500 TRAINING HOURS. THE WINTER SEASON SAW RENTALS OF OVER 1,500 SKI AND SNOWSHOES.OUTDOOR EDUCATION PROGRAMS WERE OFFERED YEAR-ROUND WITH WINTER PROGRAMS SERVING 33 SCHOOLS AND OVER 2,600 SKI EDUCATION USER DAYS. SUMMER PROGRAMS INCLUDED OVER 70 NATURE CAMPERS WITH 2,100 HOURS OF EXPLORATION AND EDUCATION, AND OVER 260 MOUNTAIN BIKE PARTICIPANTS WITH OVER 2,100 HOURS OF BIKING. 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, OFFERED YOUTH AND FAMILY CAMPS THAT SERVED 54 PARTICIPANTS OVER 17 DAYS. PARTNERSHIP PROGRAMS WITH OTHER AREA NONPROFITS RESULTED IN 310 USER DAYS. NUMEROUS CAPITAL IMPROVEMENTS WERE MADE IN SUMMER 2023 INCLUDING EXPANSION OF THE MAIN CABIN AND THE ADDITION OF A 3-ARRAY, 18-PANEL OFF-GRID SOLAR ENERGY SYSTEM.

Expenses $2,314,885 · Revenue $1,005,129

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

Listed in Part VII

Chris PlautCHRIS PLAUT

CHAIR

Total calculated

$0

Hours/week

5
Eric LammersERIC LAMMERS

TREASURER

Total calculated

$0

Hours/week

1
Dani AravichDANI ARAVICH

SECRETARY

Total calculated

$0

Hours/week

1
Jacquie LoveJACQUIE LOVE

BOARD MEMBER

Total calculated

$0

Hours/week

1
Will PriceWILL PRICE

BOARD MEMBER

Total calculated

$0

Hours/week

1
Cammy HouserCAMMY HOUSER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Randy ElliottRANDY ELLIOTT

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jennifer BeastonJENNIFER BEASTON

CHIEF EXECUTIVE OFFICER

Total calculated

$250,052

From this org

$224,632

From related orgs

$0

Other

$25,420

Hours/week

40

Schedule J breakdown matched by us

Base

$174,632

Bonus

$50,000

Other

$0

Deferred

$13,789

Nontaxable benefits

$11,631

Filer's total

$250,052
Kent ZapataKENT ZAPATA

CHIEF FINANCIAL OFFICER

Total calculated

$87,491

From this org

$85,589

From related orgs

$0

Other

$1,902

Hours/week

40
Angela WeikertANGELA WEIKERT

PRESIDENT

Total calculated

$181,493

From this org

$162,992

From related orgs

$0

Other

$18,501

Hours/week

40

Schedule J breakdown matched by us

Base

$132,992

Bonus

$30,000

Other

$0

Deferred

$8,575

Nontaxable benefits

$9,926

Filer's total

$181,493
Josh FairchildsJOSH FAIRCHILDS

CHIEF OPERATING OFFICER

Total calculated

$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. 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.

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.

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 $17,538 · share of assets $6,166,562 · controlled entity

Directly controlled by CROSSCUT MOUNTAIN SPORTS CENTER

Provenance

Return type: form_990
Tax year: 2023
Filed: 21 October 2024
IRS schema version: 2023v5.1
Source object: 202413269349300201

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.