Civic Intelligence

C B Avalanche Center Inc.

990EZ • Fiscal year 2019 • EIN 02-0703033

Jun 01, 2018 to May 31, 2019 • Filed on Nov 13, 2019

PO Box 2351Crested Butte, CO 81224

(970) 349-4022

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

57th percentile

6.8%

Higher net margin than 57% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$13,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

68th percentile

16%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

53%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$89,870

Up $12,138 (+16%) from 2018

Net Assets

Up

$87,076

Up $10,673 (+14%) from 2018

Liabilities

Up

$2,794

Up $1,465 (+110%) from 2018

Revenue

Up

$156,692

Up $54,132 (+53%) from 2018

Expenses

Up

$146,019

Up $43,966 (+43%) from 2018

Net Income

Up

$10,673

Up $10,166 (+2005%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $26,666Liabilities 2010: $421Net Assets 2010: $26,2452010Assets 2011: $30,388Liabilities 2011: $30Net Assets 2011: $30,3582011Assets 2012: $32,800Liabilities 2012: $30Net Assets 2012: $32,7702012Assets 2013: $34,321Liabilities 2013: $0Net Assets 2013: $34,3212013Assets 2014: $46,249Liabilities 2014: $0Net Assets 2014: $46,2492014Assets 2015: $61,659Liabilities 2015: $1,037Net Assets 2015: $60,6222015Assets 2016: $74,923Liabilities 2016: $1,821Net Assets 2016: $73,1022016Assets 2017: $75,896Liabilities 2017: $02017Assets 2018: $77,732Liabilities 2018: $1,329Net Assets 2018: $76,4032018Assets 2019: $89,870Liabilities 2019: $2,794Net Assets 2019: $87,0762019Assets 2020: $138,415Liabilities 2020: $1,500Net Assets 2020: $136,9152020Assets 2021: $191,473Liabilities 2021: $20,597Net Assets 2021: $170,8762021Assets 2022: $239,491Liabilities 2022: $6,852Net Assets 2022: $232,6392022Assets 2023: $240,746Liabilities 2023: $14,039Net Assets 2023: $226,7072023Assets 2024: $243,683Liabilities 2024: $4,846Net Assets 2024: $238,8372024Assets 2025: $254,370Liabilities 2025: $8,200Net Assets 2025: $246,1702025

Highlighted filing

2019

Assets$89,870
Liabilities$2,794
Net Assets$87,076

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $29,459Expenses 2010: $22,106Net Income 2010: $7,3532010Revenue 2011: $25,355Expenses 2011: $21,242Net Income 2011: $4,1132011Revenue 2012: $29,668Expenses 2012: $27,256Net Income 2012: $2,4122012Revenue 2013: $25,967Expenses 2013: $24,416Net Income 2013: $1,5512013Revenue 2014: $50,049Expenses 2014: $38,121Net Income 2014: $11,9282014Revenue 2015: $61,165Expenses 2015: $46,783Net Income 2015: $14,3822015Revenue 2016: $67,791Expenses 2016: $55,311Net Income 2016: $12,4802016Revenue 2017: $44,996Expenses 2017: $42,202Net Income 2017: $2,7942017Revenue 2018: $102,560Expenses 2018: $102,053Net Income 2018: $5072018Revenue 2019: $156,692Expenses 2019: $146,019Net Income 2019: $10,6732019Revenue 2020: $186,513Expenses 2020: $136,674Net Income 2020: $49,8392020Revenue 2021: $258,626Expenses 2021: $223,371Net Income 2021: $35,2552021Revenue 2022: $270,236Expenses 2022: $217,241Net Income 2022: $52,9952022Revenue 2023: $239,394Expenses 2023: $245,326Net Income 2023: -$5,9322023Revenue 2024: $227,426Expenses 2024: $215,296Net Income 2024: $12,1302024Revenue 2025: $300,433Expenses 2025: $319,173Net Income 2025: -$18,7402025

Highlighted filing

2019

Revenue$156,692
Expenses$146,019
Net Income$10,673
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$188,523
Mission and Program Overview

Mission

The mission of the cbac is to inform the public about the dangers of human triggered and natural avalanches in crested butte and the surrounding backcountry.

Program Services

DescriptionGrantsExpenses
RADIO, INTERNET, TELEPHONE, AND NEWSPAPER REPORTS HELPING TO PREVENT DEATHS & INJURY FROM AVALANCHES$0$87,877
AVALANCHE AWARENESS TO THE PUBLIC THROUGH EVENTS, TRAININGS, AND VIDEO PRODUCTION$0$58,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NATHANIEL ACUFFExecutive DirectorPT$13,000-$13,000
JOHN DUGENSKEMember-$0--
CHAD BERARDOSecretary-$0--
SETH TUCKERMember-$0--
BEN BRESLAUERMember-$0--
CHRIS READMember-$0--
JIM DUFFYTreasurer-$0--
STEVE BANKSMember-$0--
KEITHA KOSTYKPresident-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Avalanche Awareness$9,763$9,763$747$9,016
Al Johnson$4,905$4,905$3,874$1,031
Total Events$14,668$14,668$4,621$10,047
Filing and Contact Details

Filer

Filer Name
Cb Avalanche Center Inc
EIN
02-0703033
Phone
9703494022
Address
PO BOX 2351, CRESTED BUTTE, CO 81224

Signing Officer

Name
Keitha Kostyk
Title
President
Phone
9703494022
Signed
2019-11-13
Discuss with paid preparer
Yes

Preparer

Firm
H&h Cpas and Advisors LLC
Address
PO BOX 1218, CRESTED BUTTE, CO 81224
Preparer
Colleen C Hegeman CPA
Phone
9706416241
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 7 - Sales of Inventory

Income: gross receipts: 26,052. Returns and allowances: 0. Less cost of goods sold: 19,040. Gross profit: 7,012. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 19,040. Cost of labor: 0. Materials and supplies: 0. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 19,040. Total to form 990-ez, line 14: 15,355.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 13,855. Description: other expenses. Amount: 1,500.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: insurance. Amount: 6,220. Description: computer, website, and internet. Amount: 444. Description: supplies and equipment maintenance. Amount: 883. Description: licenses and permits. Amount: 150. Description: merchant account fees. Amount: 726. Description: software subscriptions. Amount: 1,863. Description: outreach. Amount: 1,046. Total to form 990-ez, line 16: 11,332.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 1,250. End of year amount: 62,000. Description: other depreciable assets. Beg. Of year amount: 297. End of year amount: 0.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: payroll liabilities. Beg. Of year amount: 1,329. End of year amount: 2,794.

Raw XML Appendix231 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrimaryExemptPurposeTxt0THE MISSION OF THE CBAC IS TO INFORM THE PUBLIC ABOUT THE DANGERS OF HUMAN TRIGGERED AND NATURAL AVALANCHES IN CRESTED BUTTE AND THE SURROUNDING BACKCOUNTRY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCOME: GROSS RECEIPTS: 26,052. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 19,040. GROSS PROFIT: 7,012. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 19,040. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 19,040. TOTAL TO FORM 990-EZ, LINE 14: 15,355.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 13,855. DESCRIPTION: OTHER EXPENSES. AMOUNT: 1,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: INSURANCE. AMOUNT: 6,220. DESCRIPTION: COMPUTER, WEBSITE, AND INTERNET. AMOUNT: 444. DESCRIPTION: SUPPLIES AND EQUIPMENT MAINTENANCE. AMOUNT: 883. DESCRIPTION: LICENSES AND PERMITS. AMOUNT: 150. DESCRIPTION: MERCHANT ACCOUNT FEES. AMOUNT: 726. DESCRIPTION: SOFTWARE SUBSCRIPTIONS. AMOUNT: 1,863. DESCRIPTION: OUTREACH. AMOUNT: 1,046. TOTAL TO FORM 990-EZ, LINE 16: 11,332.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,250. END OF YEAR AMOUNT: 62,000. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 297. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 1,329. END OF YEAR AMOUNT: 2,794.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02020-04-17 16:48:07Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1218
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESTED BUTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081224
ReturnHeader/PreparerPersonGrp/PhoneNum09706416241
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0COLLEEN C HEGEMAN CPA
ReturnHeader/ReturnTs02019-11-18T11:07:24-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.54$0.08$2.46$3.00$3.19$0.19
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.05$2.39$2.27$2.15$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.41$0.14$2.27$2.39$2.45$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.07$2.33$2.70$2.17$0.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.21$1.71$2.59$2.23$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.37$1.87$1.37$0.50
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.03$0.87$1.57$1.46$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.76$1.03$1.02$0.01
2017Summary only. Only limited summary data is available for this year.$0.76$0.00$0.45$0.42$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$0.68$0.55$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.61$0.61$0.47$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.50$0.38$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.26$0.24$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.30$0.27$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.25$0.21$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.26$0.29$0.22$0.07