Civic Intelligence

Breckenridge Creative Arts

990 • Fiscal year 2017 • EIN 47-2066832

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

Organization ProfileWWW.BRECKCREATE.ORG
PO Box 4269Breckenridge, CO 80424

(970) 453-3187

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.58x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

47th percentile

2.2%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

85th percentile

$161,116

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

85th percentile

29%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

66th percentile

14%

Faster revenue growth than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$235,330

Up $53,123 (+29%) from 2016

Net Assets

Up

$98,278

Up $62,894 (+178%) from 2016

Liabilities

Down

$137,052

Down $9,771 (-6.7%) from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin47th percentile

Revenue

Up

$2,839,240

Up $338,916 (+14%) from 2016

Expenses

Up

$2,776,346

Up $360,499 (+15%) from 2016

Net Income

Down

$62,894

Down $21,583 (-26%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $58,586Liabilities 2015: $107,679Net Assets 2015: -$49,0932015Assets 2016: $182,207Liabilities 2016: $146,823Net Assets 2016: $35,3842016Assets 2017: $235,330Liabilities 2017: $137,052Net Assets 2017: $98,2782017Assets 2018: $291,084Liabilities 2018: $182,206Net Assets 2018: $108,8782018Assets 2019: $411,680Liabilities 2019: $291,500Net Assets 2019: $120,1802019Assets 2020: $1,385,078Liabilities 2020: $193,704Net Assets 2020: $1,191,3742020Assets 2021: $2,416,753Liabilities 2021: $191,797Net Assets 2021: $2,224,9562021Assets 2022: $2,458,689Liabilities 2022: $335,606Net Assets 2022: $2,123,0832022Assets 2023: $2,379,201Liabilities 2023: $276,654Net Assets 2023: $2,102,5472023Assets 2024: $2,221,778Liabilities 2024: $331,324Net Assets 2024: $1,890,4542024

Highlighted filing

2017

Assets$235,330
Liabilities$137,052
Net Assets$98,278
Open 2017 Filing

Operations Trend

Revenue Growth66th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $2,088,696Expenses 2015: $2,137,789Net Income 2015: -$49,0932015Revenue 2016: $2,500,324Expenses 2016: $2,415,847Net Income 2016: $84,4772016Revenue 2017: $2,839,240Expenses 2017: $2,776,346Net Income 2017: $62,8942017Revenue 2018: $2,805,138Expenses 2018: $2,794,538Net Income 2018: $10,6002018Revenue 2019: $2,749,401Expenses 2019: $2,738,099Net Income 2019: $11,3022019Revenue 2020: $3,443,032Expenses 2020: $2,390,932Net Income 2020: $1,052,1002020Revenue 2021: $3,508,124Expenses 2021: $2,508,822Net Income 2021: $999,3022021Revenue 2022: $3,097,377Expenses 2022: $3,164,026Net Income 2022: -$66,6492022Revenue 2023: $3,707,583Expenses 2023: $3,771,874Net Income 2023: -$64,2912023Revenue 2024: $3,482,285Expenses 2024: $3,716,403Net Income 2024: -$234,1182024

Highlighted filing

2017

Revenue$2,839,240
Expenses$2,776,346
Net Income$62,894
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.2
Gross Receipts
$2,839,240
Mission and Program Overview

Mission

To promote breckenridge as a vibrant, year-round creative destination by developing inspiring collaborative experiences that attract visitors and enrich the lives of our citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$111,809$117,559▲ $5,750
Cash and Non-Interest-Bearing Accounts$26,569$86,397▲ $59,828
Prepaid Expenses and Deferred Charges$37,979$26,174▼ $11,805
Land, Buildings, and Equipment, Net$5,850$5,200▼ $650
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$182,207$235,330▲ $53,123
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$143,113$137,052▼ $6,061
Deferred Revenue$3,710--
Total Liabilities$146,823$137,052▼ $9,771
Net Assets / Fund Balance
Unrestricted Net Assets$35,384$70,278▲ $34,894
Temporarily Rstr Net Assets-$28,000-
Total Net Assets Fund Balance$35,384$98,278▲ $62,894
Total Liabilities and Net Assets / Fund Balance$182,207$235,330▲ $53,123

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,200$1,300$6,500
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robb WoulfeCEO/presidentFT$145,770$15,346$161,116

Board Members and Trustees

NameTitle
Deb Kelleher SpiersChairman
Marsha CooperVice Chair
Amy EvansDirector
Bob LoweDirector
Debra FoxDirector
Elisabeth LawrenceDirector
Felice HuntleyDirector
Lindsay ElandDirector
Michelle BusheyDirector
Ken NelsonTreasurer&SEC
Revenue and Support

Revenue Composition

Contributions and Grants
$2,352,483
Program Service Revenue
$486,300
Investment Income
$0
Other Revenue
$457
All Other Contributions
$35,115
Change in Net Assets
$62,894

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,839,240
Revenue Not Reported on Form 990
$30,000
Total Revenue per Audited Statements
$2,869,240
Total Revenue per Form 990
$2,839,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,789,049
Salaries, Compensation, and Employee Benefits$987,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$492,973$131,639-$624,612
Advertising-$254,898-$254,898
Current Officers, Directors, Trustees, and Key Employees$133,887$27,229-$161,116
Other Employee Benefits$90,610$25,303-$115,913
Information Technology-$112,246-$112,246
Office Expenses-$64,887-$64,887
Payroll Taxes$50,231$12,731-$62,962
Insurance-$47,465-$47,465
Pension Plan Contributions$18,105$4,589-$22,694
Fees for Services Accounting-$22,025-$22,025
Travel-$18,099-$18,099
Other Expenses$608,858$11,448-$11,448
Occupancy-$10,000-$10,000
Fees for Services Legal-$2,000-$2,000
Depreciation Depletion-$650-$650
Total Functional Expenses$2,015,634$760,712$0$2,776,346

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,806,346
Expenses per Audited Statements$2,776,346
Total Expenses per Form 990$2,776,346
Expenses Not Reported on Form 990$30,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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, Part VI, Line 11B: Form 990 Review Process

“Finance committee and ceo/president review the form 990 before it is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The board members are required to disclose annually any conflicts of interest and recuse themselves from any matter that would be a potential conflict.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board hires the president/ceo and determines the compensation based on an evaluation of national and regional data in the arts and culture not for profit sector, local market conditions, the individual's performance in the role, and the financial postiion of the organization. All other employee are hired by the president/ceo and are paid considering local market conditions and the financial postion of the organization.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available upon request at www.breckcreate.org”

Filing and Contact Details

Filer

Filer Name
Breckenridge Creative Arts
EIN
47-2066832
Phone
9704533187
Address
PO BOX 4269, BRECKENRIDGE, CO 80424

Signing Officer

Name
Robb Woulfe
Title
CEO/president
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robb Woulfe
Formed
2015
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
27
Volunteers
200

Preparer

Firm
Ayako D Saito CPA PLLC
Address
304 E 5th St, Leadville, CO 80461
Preparer
AD Saito
Phone
9702607483
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Bca adopted asc 740-10-25, income taxes-overall-recognition which provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Bca must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Bca did not recognize any additional liabilities for uncertain tax positions as a result of the implementation of asc 740-10-25.”

Raw XML AppendixShowing 400 of 479 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0143113
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0137052
IRS990/AccountsReceivableGrp/BOYAmt0111809
IRS990/AccountsReceivableGrp/EOYAmt0117559
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE BRECKENRIDGE AS A VIBRANT, YEAR-ROUND CREATIVE DESTINATION BY DEVELOPING INSPIRING COLLABORATIVE EXPERIENCES THAT ATTRACT VISITORS AND ENRICH THE LIVES OF OUR CITIZENS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0254898
IRS990/AdvertisingGrp/TotalAmt0254898
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt035115
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum09704533187
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4269
IRS990/BooksInCareOfDetail/USAddress/CityNm0BRECKENRIDGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080424
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt026569
IRS990/CashNonInterestBearingGrp/EOYAmt086397
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt027229
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0133887
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0161116
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02352483
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01789049
IRS990/CYOtherRevenueAmt0457
IRS990/CYProgramServiceRevenueAmt0486300
IRS990/CYRevenuesLessExpensesAmt062894
IRS990/CYSalariesCompEmpBnftPaidAmt0987297
IRS990/CYTotalExpensesAmt02776346
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02839240
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt03710
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0650
IRS990/DepreciationDepletionGrp/TotalAmt0650
IRS990/Desc0PROGRAMMING PERFORMANCE ARTISTS FOR TICKETED EVENTS, ART CLASSES ON THE ARTS DISTRICT CAMPUS AND, AS MANAGERS OF TOWN-OWNED PROPERTIES, FACILITY RENTALS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02015634
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt022025
IRS990/FeesForServicesAccountingGrp/TotalAmt022025
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02000
IRS990/FeesForServicesLegalGrp/TotalAmt02000
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0DEB KELLEHER SPIERS
IRS990/Form990PartVIISectionAGrp/PersonNm1KEN NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm2MARSHA COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm3LINDSAY ELAND
IRS990/Form990PartVIISectionAGrp/PersonNm4AMY EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm5FELICE HUNTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm6ELISABETH LAWRENCE
IRS990/Form990PartVIISectionAGrp/PersonNm7BOB LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHELLE BUSHEY
IRS990/Form990PartVIISectionAGrp/PersonNm9DEBRA FOX
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBB WOULFE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10161116
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer&SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO/PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt02317368
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02839240
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0112246
IRS990/InformationTechnologyGrp/TotalAmt0112246
IRS990/InsuranceGrp/ManagementAndGeneralAmt047465
IRS990/InsuranceGrp/TotalAmt047465
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt067
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01300
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05850
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05200
IRS990/LandBldgEquipCostOrOtherBssAmt06500
IRS990/LegalDomicileStateCd0CO
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE BRECKENRIDGE AS A VIBRANT, YEAR-ROUND CREATIVE DESTINATION BY DEVELOPING INSPIRING COLLABORATIVE EXPERIENCES THAT ATTRACT VISITORS AND ENRICH THE LIVES OF OUR CITIZENS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt035384
IRS990/NetAssetsOrFundBalancesEOYAmt098278
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt010000
IRS990/OccupancyGrp/TotalAmt010000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064887
IRS990/OfficeExpensesGrp/TotalAmt064887
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025303
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt090610
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0115913
IRS990/OtherExpensesGrp/Desc0ARTISTS EXPENSE
IRS990/OtherExpensesGrp/Desc1PRODUCTION EXPENSE
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015503
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111448
IRS990/OtherExpensesGrp/ProgramServicesAmt0620970
IRS990/OtherExpensesGrp/ProgramServicesAmt1608858
IRS990/OtherExpensesGrp/TotalAmt0620970
IRS990/OtherExpensesGrp/TotalAmt1608858
IRS990/OtherExpensesGrp/TotalAmt215503
IRS990/OtherExpensesGrp/TotalAmt311448
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0457
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0457
IRS990/OtherRevenueTotalAmt0457
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0131639
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0492973
IRS990/OtherSalariesAndWagesGrp/TotalAmt0624612
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012731
IRS990/PayrollTaxesGrp/ProgramServicesAmt050231
IRS990/PayrollTaxesGrp/TotalAmt062962
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04589
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018105
IRS990/PensionPlanContributionsGrp/TotalAmt022694
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037979
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026174
IRS990/PrincipalOfficerNm0ROBB WOULFE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/BusinessCd2711130
IRS990/ProgramServiceRevenueGrp/BusinessCd3711190
IRS990/ProgramServiceRevenueGrp/BusinessCd4711130
IRS990/ProgramServiceRevenueGrp/Desc0CLASS REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1CONCESSIONS & MERCHANDISE
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY RENTAL
IRS990/ProgramServiceRevenueGrp/Desc3OTHER
IRS990/ProgramServiceRevenueGrp/Desc4TICKET SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056746
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2174864
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326783
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4200543
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056746
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2174864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326783
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4200543
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01917621
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01593315
IRS990/PYProgramServiceRevenueAmt0582703
IRS990/PYRevenuesLessExpensesAmt084477
IRS990/PYSalariesCompEmpBnftPaidAmt0822532
IRS990/PYTotalExpensesAmt02415847
IRS990/PYTotalRevenueAmt02500324
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt062894
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0486756
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02841240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01932621
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01642036
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06415897
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt06415897
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02841240
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01932621
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01642036
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06415897
IRS990ScheduleA/TotalSupportAmt06415897
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt030000
IRS990ScheduleD/DonatedServicesUseFcltsAmt030000
IRS990ScheduleD/ExpensesNotReportedAmt030000
IRS990ScheduleD/ExpensesSubtotalAmt02776346
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05200
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01300
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06500
IRS990ScheduleD/RevenueNotReportedAmt030000
IRS990ScheduleD/RevenueSubtotalAmt02839240
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BCA ADOPTED ASC 740-10-25, INCOME TAXES-OVERALL-RECOGNITION WHICH PROVIDES CRITERIA FOR THE RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. BCA MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. BCA DID NOT RECOGNIZE ANY ADDITIONAL LIABILITIES FOR UNCERTAIN TAX POSITIONS AS A RESULT OF THE IMPLEMENTATION OF ASC 740-10-25.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05200
IRS990ScheduleD/TotalExpensesPerForm990Amt02776346
IRS990ScheduleD/TotalRevenuePerForm990Amt02839240
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02869240
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02806346
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0145770
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0346
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBB WOULFE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161116
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE AND CEO/PRESIDENT REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM ANY MATTER THAT WOULD BE A POTENTIAL CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD HIRES THE PRESIDENT/CEO AND DETERMINES THE COMPENSATION BASED ON AN EVALUATION OF NATIONAL AND REGIONAL DATA IN THE ARTS AND CULTURE NOT FOR PROFIT SECTOR, LOCAL MARKET CONDITIONS, THE INDIVIDUAL'S PERFORMANCE IN THE ROLE, AND THE FINANCIAL POSTIION OF THE ORGANIZATION. ALL OTHER EMPLOYEE ARE HIRED BY THE PRESIDENT/CEO AND ARE PAID CONSIDERING LOCAL MARKET CONDITIONS AND THE FINANCIAL POSTION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST AT WWW.BRECKCREATE.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$235,330
Liabilities
$137,052
Net assets
$98,278
Revenue
$2,839,240
Expenses
$2,776,346
Net income
$62,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.22$0.33$1.89$3.48$3.72$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.28$2.10$3.71$3.77$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.46$0.34$2.12$3.10$3.16$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.42$0.19$2.22$3.51$2.51$1.00
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.19$1.19$3.44$2.39$1.05
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.29$0.12$2.75$2.74$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.18$0.11$2.81$2.79$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.14$0.10$2.84$2.78$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.15$0.04$2.50$2.42$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.11$0.05$2.09$2.14$0.05