Civic Intelligence

Teton Rock Gym Inc

EIN 37-1798462 • 501(c)3 • Driggs, ID

Profile

To foster personal and community growth through the challenge of rock climbing.

PO Box 1165Driggs, ID 83422

www.tetonrockgym.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$62,140

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

30%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$299,018

Up $68,798 (+30%) from 2023

Liabilities

Down

$17,433

Down $2,338 (-12%) from 2023

Net Assets

Up

$281,585

Up $71,136 (+34%) from 2023

Revenue

Up

$314,684

Up $48,167 (+18%) from 2023

Expenses

Up

$243,548

Up $16,499 (+7.3%) from 2023

Net Income

Up

$71,136

Up $31,668 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2016: $6,482Liabilities 2016: $1,028Net Assets 2016: $5,4542016Assets 2017: $12,580Liabilities 2017: $1,368Net Assets 2017: $11,2122017Assets 2018: $7,463Liabilities 2018: $5,495Net Assets 2018: $1,9682018Assets 2019: $71,206Liabilities 2019: $38,582Net Assets 2019: $32,6242019Assets 2020: $88,593Liabilities 2020: $49,441Net Assets 2020: $39,1522020Assets 2021: $146,466Liabilities 2021: $24,999Net Assets 2021: $121,4672021Assets 2022: $193,604Liabilities 2022: $22,623Net Assets 2022: $170,9812022Assets 2023: $230,220Liabilities 2023: $19,771Net Assets 2023: $210,4492023Assets 2024: $299,018Liabilities 2024: $17,433Net Assets 2024: $281,5852024

Highlighted filing

2024

Assets$299,018
Liabilities$17,433
Net Assets$281,585

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2016: $97,353Expenses 2016: $91,899Net Income 2016: $5,4542016Revenue 2017: $128,900Expenses 2017: $123,145Net Income 2017: $5,7552017Revenue 2018: $135,021Expenses 2018: $144,264Net Income 2018: -$9,2432018Revenue 2019: $157,119Expenses 2019: $126,463Net Income 2019: $30,6562019Revenue 2020: $165,660Expenses 2020: $159,132Net Income 2020: $6,5282020Revenue 2021: $247,605Expenses 2021: $165,290Net Income 2021: $82,3152021Revenue 2022: $260,047Expenses 2022: $210,533Net Income 2022: $49,5142022Revenue 2023: $266,517Expenses 2023: $227,049Net Income 2023: $39,4682023Revenue 2024: $314,684Expenses 2024: $243,548Net Income 2024: $71,1362024

Highlighted filing

2024

Revenue$314,684
Expenses$243,548
Net Income$71,136

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$263,517
Mission and Program Overview

Mission

Enrich the lives of the community residents through educating, enabling, and encouraging year-round climbing in a controlled indoor setting.

To foster personal and community growth through the challenge of rock climbing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,501$131,601▲ $24,100
Land, Buildings, and Equipment, Net$38,037$60,180▲ $22,143
Inventories for Sale or Use$750$1,500▲ $750
Other Notes and Loans Receivable, Net$178$178→ $0
Prepaid Expenses and Deferred Charges-$145-
Total Assets$146,466$193,604▲ $47,138
Liabilities
Other Liabilities$24,999$22,623▼ $2,376
Total Liabilities$24,999$22,623▼ $2,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$121,467$170,981▲ $49,514
Total Net Assets Fund Balance$121,467$170,981▲ $49,514
Total Liabilities and Net Assets / Fund Balance$146,466$193,604▲ $47,138

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,904$5,649$37,553
Leasehold Improvements$28,276$8,045$36,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jacob YufaExecutive DiFT$53,036$53,036

Board Members and Trustees

NameTitle
Denise BertschPresident
Brian EmoryDirector
Jansen GundersonDirector
Shannon BradyDirector
Astrid WardenSecretary
Chris TrudeauTreasurer
Jared BissenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$24,831
Program Service Revenue
$232,433
Investment Income
$0
Other Revenue
$2,783
All Other Contributions
$24,831
Change in Net Assets
$49,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$117,507
Other Expenses$93,026
Total Fundraising Expense$23,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$27,328$16,397$10,931$54,656
Other Salaries and Wages$40,834$3,994$5,991$50,819
Insurance$12,346--$12,346
Payroll Taxes$7,000$2,094$1,738$10,832
Occupancy$10,201--$10,201
Other Expenses$5,639--$5,639
All Other Expenses$960$2,068$1,900$4,928
Depreciation Depletion$4,367--$4,367
Fees for Services Accounting-$3,532-$3,532
Advertising--$2,343$2,343
Other Employee Benefits$775$232$193$1,200
Office Expenses-$1,188-$1,188
Total Functional Expenses$157,932$29,505$23,096$210,533
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p - Peak Property Mgmt$21,449
Payroll Tax Liability$1,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The tax return is reviewed by the executive director and changes are made if necessary. Once changes have been made or are not required, approval is granted for the tax return to be filed.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is reviewed on an annual basis and enforced by the executive committee of the board of directors, and it is a point of order before voting.

Form 990, Page 6, Part VI, Line 15A

The board of directors review compensation arrangements for the executive director annually.

Form 990, Page 6, Part VI, Line 15B

The board of directors review compensation arrangements for officers annually, if applicable.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Teton Rock Gym Inc
EIN
37-1798462
Phone
2082611303
Address
PO BOX 1165, DRIGGS, ID 83422

Signing Officer

Name
Chris Trudeau
Title
Treasurer
Phone
2082611303
Signed
2023-11-14

Organization Details

Principal Officer
Jim Schulz
Formed
2015
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Missy Colyer CPA Pllc
Address
2222 STEELHEAD DR, TETONIA, ID 83452-5012
Preparer
Missy Colyer CPA
Phone
2082013091
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Teton rock gym aims to ensure that the sport of rock climbing is made available in an accessible and affordable manner. To meet that goal, access to the facility has continued to provide 24 hour keycard access for its members. Teton rock gym also offers specific programs to further these goals, especially in regard to youth participation and competition, as well as climbing education for those new to the activity. The following are estimates of the frequency of programs ran, and the number of participants in 2022. Youth program: winter sports program: 84 local students participated during the 2 month long season, with the gym providing a total of 23, 3-hour sessions. After school climbing: 60 local students participated over the course of the school year. The gym provided a total of 60 2-hour long sessions. Summer camp: 40 local students participated in the summer-long program with the gym providing 20 all-day sessions. Climbing team: teton rock gym saw an expansion of our climbing team offering, 24 students participated over the course of the school year, with the gym providing 80 2-hour long sessions. Summer abc program: 40 local, low-income students participated in a once weekly 6-week free summer program in collaboration with the district 401 summer enrichment program, abc. This program has also expanded to offer 2 free outdoor climbing sessions, attended by 16 students with our qualified outdoor climbing guides. 5-6 year old program: teton rock gym continued to offer its elementary age program with 60 sessions with an increase in time from 45 minute to 1.5 hour sessions of climbing, attended by 6 students throughout the school year. Toddler climbing: teton rock gym offered 10 1-hour sessions for toddlers under 5 and parents, attended by 18 toddlers in 2022. The gym offers various levels of education sessions both to youth and adults. Roughly 100 half-hour belay lessons were provided to facility visitors, including 8 weeks of aerial silks course instruction. Teton rock gym also expanded its adult offerings in 2022, including 18 women's climb nights, 5 3-hour introduction to lead courses, and 4 1-hour introduction to climbing movement classes.

Raw XML Appendix389 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TETON ROCK GYM AIMS TO ENSURE THAT THE SPORT OF ROCK CLIMBING IS MADE AVAILABLE IN AN ACCESSIBLE AND AFFORDABLE MANNER. TO MEET THAT GOAL, ACCESS TO THE FACILITY HAS CONTINUED TO PROVIDE 24 HOUR KEYCARD ACCESS FOR ITS MEMBERS. TETON ROCK GYM ALSO OFFERS SPECIFIC PROGRAMS TO FURTHER THESE GOALS, ESPECIALLY IN REGARD TO YOUTH PARTICIPATION AND COMPETITION, AS WELL AS CLIMBING EDUCATION FOR THOSE NEW TO THE ACTIVITY. THE FOLLOWING ARE ESTIMATES OF THE FREQUENCY OF PROGRAMS RAN, AND THE NUMBER OF PARTICIPANTS IN 2022. YOUTH PROGRAM: WINTER SPORTS PROGRAM: 84 LOCAL STUDENTS PARTICIPATED DURING THE 2 MONTH LONG SEASON, WITH THE GYM PROVIDING A TOTAL OF 23, 3-HOUR SESSIONS. AFTER SCHOOL CLIMBING: 60 LOCAL STUDENTS PARTICIPATED OVER THE COURSE OF THE SCHOOL YEAR. THE GYM PROVIDED A TOTAL OF 60 2-HOUR LONG SESSIONS. SUMMER CAMP: 40 LOCAL STUDENTS PARTICIPATED IN THE SUMMER-LONG PROGRAM WITH THE GYM PROVIDING 20 ALL-DAY SESSIONS. CLIMBING TEAM: TETON ROCK GYM SAW AN EXPANSION OF OUR CLIMBING TEAM OFFERING, 24 STUDENTS PARTICIPATED OVER THE COURSE OF THE SCHOOL YEAR, WITH THE GYM PROVIDING 80 2-HOUR LONG SESSIONS. SUMMER ABC PROGRAM: 40 LOCAL, LOW-INCOME STUDENTS PARTICIPATED IN A ONCE WEEKLY 6-WEEK FREE SUMMER PROGRAM IN COLLABORATION WITH THE DISTRICT 401 SUMMER ENRICHMENT PROGRAM, ABC. THIS PROGRAM HAS ALSO EXPANDED TO OFFER 2 FREE OUTDOOR CLIMBING SESSIONS, ATTENDED BY 16 STUDENTS WITH OUR QUALIFIED OUTDOOR CLIMBING GUIDES. 5-6 YEAR OLD PROGRAM: TETON ROCK GYM CONTINUED TO OFFER ITS ELEMENTARY AGE PROGRAM WITH 60 SESSIONS WITH AN INCREASE IN TIME FROM 45 MINUTE TO 1.5 HOUR SESSIONS OF CLIMBING, ATTENDED BY 6 STUDENTS THROUGHOUT THE SCHOOL YEAR. TODDLER CLIMBING: TETON ROCK GYM OFFERED 10 1-HOUR SESSIONS FOR TODDLERS UNDER 5 AND PARENTS, ATTENDED BY 18 TODDLERS IN 2022. THE GYM OFFERS VARIOUS LEVELS OF EDUCATION SESSIONS BOTH TO YOUTH AND ADULTS. ROUGHLY 100 HALF-HOUR BELAY LESSONS WERE PROVIDED TO FACILITY VISITORS, INCLUDING 8 WEEKS OF AERIAL SILKS COURSE INSTRUCTION. TETON ROCK GYM ALSO EXPANDED ITS ADULT OFFERINGS IN 2022, INCLUDING 18 WOMEN'S CLIMB NIGHTS, 5 3-HOUR INTRODUCTION TO LEAD COURSES, AND 4 1-HOUR INTRODUCTION TO CLIMBING MOVEMENT CLASSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CHANGES ARE MADE IF NECESSARY. ONCE CHANGES HAVE BEEN MADE OR ARE NOT REQUIRED, APPROVAL IS GRANTED FOR THE TAX RETURN TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS AND ENFORCED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND IT IS A POINT OF ORDER BEFORE VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW COMPENSATION ARRANGEMENTS FOR THE EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEW COMPENSATION ARRANGEMENTS FOR OFFICERS ANNUALLY, IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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