Civic Intelligence

International Mountain Bicycling Association

EIN 77-0204066 • 501(c)3 • Boulder, CO

Profile

Encouraging low-impact riding, volunteer trailwork participation, cooperation among different trail user groups, grassroots advocacy, and innovative trail management solutions.

4888 Pearl East Cir No 200EBoulder, CO 80301

www.imba.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

6th percentile

-228%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

99th percentile

$130,776

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 35.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-94%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$92

Down $1,488,377 (-100%) from 2015

Liabilities

Down

$0

Down $640,381 (-100%) from 2015

Net Assets

Down

$92

Down $847,996 (-100%) from 2015

Revenue

Down

$372,338

Down $5,410,052 (-94%) from 2015

Expenses

Down

$1,220,334

Down $4,376,107 (-78%) from 2015

Net Income

Down

-$847,996

Down $1,033,945 (-556%) from 2015

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,173,964Liabilities 2010: $224,101Net Assets 2010: $1,949,8632010Assets 2011: $1,570,251Liabilities 2011: $217,848Net Assets 2011: $1,352,4032011Assets 2012: $1,898,807Liabilities 2012: $485,058Net Assets 2012: $1,413,7492012Assets 2013: $1,321,555Liabilities 2013: $248,839Net Assets 2013: $1,072,7162013Assets 2014: $1,190,956Liabilities 2014: $528,817Net Assets 2014: $662,1392014Assets 2015: $1,488,469Liabilities 2015: $640,381Net Assets 2015: $848,0882015Assets 2016: $92Liabilities 2016: $0Net Assets 2016: $922016

Highlighted filing

2016

Assets$92
Liabilities$0
Net Assets$92

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,715,5372010Expenses 2011: $3,813,5232011Expenses 2012: $4,486,0752012Revenue 2013: $4,752,020Expenses 2013: $5,093,053Net Income 2013: -$341,0332013Revenue 2014: $4,824,996Expenses 2014: $5,235,573Net Income 2014: -$410,5772014Revenue 2015: $5,782,390Expenses 2015: $5,596,441Net Income 2015: $185,9492015Revenue 2016: $372,338Expenses 2016: $1,220,334Net Income 2016: -$847,9962016

Highlighted filing

2016

Revenue$372,338
Expenses$1,220,334
Net Income-$847,996

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 7, 2017
Return Version
2016v3.0
Gross Receipts
$372,338
Mission and Program Overview

Mission

Encouraging low-impact riding, volunteer trailwork participation, cooperation among different trail user groups, grassroots advocacy, and innovative trail management solutions.

Education of mountain cyclists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$512,940--
Savings and Temporary Cash Investments$304,512--
Land, Buildings, and Equipment, Net$201,901--
Inventories for Sale or Use$103,926--
Prepaid Expenses and Deferred Charges$50,021--
Cash and Non-Interest-Bearing Accounts$315,169$92▼ $315,077
Total Assets$1,488,469$92▼ $1,488,377
Liabilities
Accounts Payable and Accrued Expenses$215,948--
Unsecured Notes Loans Payable$210,500--
Other Liabilities$146,725$0▼ $146,725
Mortgage Notes Payable Secured by Investment Property$53,208--
Deferred Revenue$14,000--
Total Liabilities$640,381$0▼ $640,381
Net Assets / Fund Balance
Temporarily Rstr Net Assets$32,202$0▼ $32,202
Unrestricted Net Assets$815,886$92▼ $815,794
Total Net Assets Fund Balance$848,088$92▼ $847,996
Total Liabilities and Net Assets / Fund Balance$1,488,469$92▼ $1,488,377
Compensation and Service Providers

Employees

NameTitleOtherTotal
Michael L Van AbelPresident & Exec Director (Part Year)$130,776$130,776
Dan BrillonInterim Executive Director$94,567$94,567

Board Members and Trustees

NameTitle
Robert WinstonChair
Alden PhilbrickBoard Member
Chris ConroyBoard Member
Dave WiensBoard Member
David TreinisBoard Member
David ZimberoffBoard Member
Elayna CaldwellBoard Member
Faryar ShirzadBoard Member
Kent McNeilBoard Member
Luther PropstBoard Member
Mike CachatBoard Member
Taldi WalterBoard Member
James GroverSecretary
Howard FischerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$233,729
Program Service Revenue
$138,609
Investment Income
$0
Other Revenue
$0
All Other Contributions
$204,590
Change in Net Assets
$-847,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,140,292
Other Expenses$80,042
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,140,292--$1,140,292
Occupancy-$76,363-$76,363
Office Expenses-$3,679-$3,679
Total Functional Expenses$1,140,292$80,042$0$1,220,334
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
International Mountain Bicycling Association-ColoradoBoulder, CO501(c)(3)Support of cycling activities.$1,140,292
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

There is one class of members and all have equal voting power to elect members of the board and approve any changes made to the Articles or Bylaws of the organization.

Form 990, Part VI, Section A, line 7A

All members have equal voting power to elect members of the board.

Form 990, Part VI, Section A, line 7B

All members must approve any changes made to the Articles or Bylaws of the organization.

Form 990, Part VI, Section B, line 11B

Form 990 was prepared by an independent CPA firm and reviewed in detail by the organization's Controller and Executive Director. The 990 was then provided to all members of the board for their review prior to being filed with the IRS.

Form 990, Part VI, Section B, line 12C

The finance team and the Executive Director monitor transactions for potential conflicts of interest. Any conflict identified is brought to the Board for a vote as to whether the transaction is in the best interest of the organization. The Board Member with the conflict excuses him or herself from the decision making process.

Form 990, Part VI, Section B, line 15A

15a - IMBA's independent board uses comparability data when determining compensation for all directors, officers, top management, and key employees. Reports including industry and non-profit compensation ranges are used and are deliberated accordingly by the board. This process takes place annually and all decisions and deliberations are recorded in the board minutes. 15b - The organization does not compensate any other officers. Therefore, this question was marked no in accordance with the instructions.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
International Mountain Bicycling
EIN
77-0204066
Phone
3035459011
Address
4888 Pearl East Cir No 200E, Boulder, CO 80301

Signing Officer

Name
Dave Wiens
Title
Executive Director
Phone
3035459011
Signed
2017-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Wiens
Formed
1989
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway STE 200, Colorado Springs, CO 80920
Preparer
Francis K Brown II
Phone
7195286225
Supplemental Narrative

Additional Explanations

Form 990:

The organization is in the process of dissolving in California and setting up operations in Colorado.

Form 990, Part III, Line 4A

Continuation: The organization promotes trail care by sending crews and regional directors who travel around the United States to work with land managers, local trail advocates, and affiliated clubs to assess, construct, maintain, and improve trails. Trail building seminars are also conducted to educate users about trail development and maintenance. National mountain bike patrols are groups of trained volunteers who assist, educate, and inform fellow mountain bikers and other trail users. Emphasis is placed on emergency care, mechanical assistance, environmental concerns, and trail user etiquette.

Form 990, Page 12, Part XII, Line 2C:

The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of the independent accounting firm used. This process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016, IMBA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. IMBA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years prior to 2013.

Raw XML AppendixShowing 400 of 513 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0215948
IRS990/AccountsReceivableGrp/BOYAmt0512940
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Education of mountain cyclists.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt0204590
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Tiffanie Beal
IRS990/BooksInCareOfDetail/PhoneNum03035459011
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04888 Pearl East Cir No 200E
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boulder
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080301
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0315169
IRS990/CashNonInterestBearingGrp/EOYAmt092
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0233729
IRS990/CYGrantsAndSimilarPaidAmt01140292
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt080042
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0138609
IRS990/CYRevenuesLessExpensesAmt0-847996
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01220334
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0372338
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt014000
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0General advocacy & education - The organization works to create innovative trail management solutions and enhance cooperation among different trail user groups. The organization also educates cyclists and promotes responsible off-road cycling through the distribution of written and electronic materials, including the publication of a monthly email newsletter and regular social media content. In addition, the organization encourages low-impact riding and volunteer trail work participation.-Continued on Schedule O-
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01140292
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt08
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt1432.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt1540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.10
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/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt146611
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt158282
IRS990/Form990PartVIISectionAGrp/PersonNm0Robert Winston
IRS990/Form990PartVIISectionAGrp/PersonNm1Howard Fischer
IRS990/Form990PartVIISectionAGrp/PersonNm2James Grover
IRS990/Form990PartVIISectionAGrp/PersonNm3Elayna Caldwell
IRS990/Form990PartVIISectionAGrp/PersonNm4Chris Conroy
IRS990/Form990PartVIISectionAGrp/PersonNm5David Zimberoff
IRS990/Form990PartVIISectionAGrp/PersonNm6Alden Philbrick
IRS990/Form990PartVIISectionAGrp/PersonNm7David Treinis
IRS990/Form990PartVIISectionAGrp/PersonNm8Mike Cachat
IRS990/Form990PartVIISectionAGrp/PersonNm9Kent McNeil
IRS990/Form990PartVIISectionAGrp/PersonNm10Luther Propst
IRS990/Form990PartVIISectionAGrp/PersonNm11Taldi Walter
IRS990/Form990PartVIISectionAGrp/PersonNm12Dave Wiens
IRS990/Form990PartVIISectionAGrp/PersonNm13Faryar Shirzad
IRS990/Form990PartVIISectionAGrp/PersonNm14Dan Brillon
IRS990/Form990PartVIISectionAGrp/PersonNm15Michael L Van Abel
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/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1487956
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt15122494
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Interim Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President & Exec Director (Part Year)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt01140292
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01140292
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01140292
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0372338
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0103926
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0201901
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt029131
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Encouraging low-impact riding, volunteer trailwork participation, cooperation among different trail user groups, grassroots advocacy, and innovative trail management solutions.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt053208
IRS990/NetAssetsOrFundBalancesBOYAmt0848088
IRS990/NetAssetsOrFundBalancesEOYAmt092
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt076363
IRS990/OccupancyGrp/TotalAmt076363
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03679
IRS990/OfficeExpensesGrp/TotalAmt03679
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0146725
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd01
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050021
IRS990/PrincipalOfficerNm0Dave Wiens
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0Trail consulting
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0138609
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0138609
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03604977
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0266860
IRS990/PYInvestmentIncomeAmt01576
IRS990/PYOtherExpensesAmt02518889
IRS990/PYOtherRevenueAmt063517
IRS990/PYProgramServiceRevenueAmt02112320
IRS990/PYRevenuesLessExpensesAmt0185949
IRS990/PYSalariesCompEmpBnftPaidAmt02810692
IRS990/PYTotalExpensesAmt05596441
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05782390
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-847996
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0138609
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0304512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0233729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03604977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03148876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02738743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03018230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012744555
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02479
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0621
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09963
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0442
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013505
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07788768
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74290
IRS990ScheduleA/PublicSupportPY170Pct00.72910
IRS990ScheduleA/PublicSupportTotal170Amt09477622
IRS990ScheduleA/SubstantialContributorsTotAmt03266933
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0233729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03604977
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03148876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02738743
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03018230
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012744555
IRS990ScheduleA/TotalSupportAmt012758060
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016, IMBA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. IMBA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years prior to 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01140292
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support of cycling activities.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0International Mountain Bicycling Association-Colorado
IRS990ScheduleI/RecipientTable/RecipientEIN0471254119
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04888 Pearl East Cir Ste 200E
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Boulder
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd080301
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to organizations with similar purposes to IMBA. These are organizations that IMBA and/or IMBA's members participate in.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind01
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash, Accounts Receivable, Fixed Assets, Investments
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0International Mountain Bicycling Association-Colorado
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02016-01-01
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0471254119
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01140292
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Book value
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt04888 Pearl East Cir Ste 200E
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Boulder
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd080301
IRS990ScheduleN/EmployeeOfSuccessor2Ind01
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Person(s) Involved: All board members of the filing organization are board members of the transferee organization. All employees of the filing organization are employees of the transferee organization. The organization is in the process of dissolving in California and setting up operations in Colorado.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 2e:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is in the process of dissolving in California and setting up operations in Colorado.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Continuation: The organization promotes trail care by sending crews and regional directors who travel around the United States to work with land managers, local trail advocates, and affiliated clubs to assess, construct, maintain, and improve trails. Trail building seminars are also conducted to educate users about trail development and maintenance. National mountain bike patrols are groups of trained volunteers who assist, educate, and inform fellow mountain bikers and other trail users. Emphasis is placed on emergency care, mechanical assistance, environmental concerns, and trail user etiquette.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There is one class of members and all have equal voting power to elect members of the board and approve any changes made to the Articles or Bylaws of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All members have equal voting power to elect members of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All members must approve any changes made to the Articles or Bylaws of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 was prepared by an independent CPA firm and reviewed in detail by the organization's Controller and Executive Director. The 990 was then provided to all members of the board for their review prior to being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The finance team and the Executive Director monitor transactions for potential conflicts of interest. Any conflict identified is brought to the Board for a vote as to whether the transaction is in the best interest of the organization. The Board Member with the conflict excuses him or herself from the decision making process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt715a - IMBA's independent board uses comparability data when determining compensation for all directors, officers, top management, and key employees. Reports including industry and non-profit compensation ranges are used and are deliberated accordingly by the board. This process takes place annually and all decisions and deliberations are recorded in the board minutes. 15b - The organization does not compensate any other officers. Therefore, this question was marked no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of the independent accounting firm used. This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Page 12, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0International Mountain Bicycling Association-Colorado
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0471254119
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education of mountain cyclists.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04888 Pearl East Cir Ste 200E

Document Assets

No mirrored PDF or thumbnail assets are attached yet.