Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
EIN 84-0373984 • 501(c)4 • Leadville, CO
Profile
Recreational ski area operations snowcat skiing operations
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Up$10,486,045
Up $1,036,382 (+11%) from 2024
Liabilities
Down$570,454
Down $34,143 (-5.6%) from 2024
Net Assets
Up$9,915,591
Up $1,070,525 (+12%) from 2024
Revenue
Up$7,148,641
Up $383,469 (+5.7%) from 2024
Expenses
Up$6,078,116
Up $433,137 (+7.7%) from 2024
Net Income
Down$1,070,525
Down $49,668 (-4.4%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Recreational ski area operations snowcat skiing operations
Recreational ski area operations
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $4,765,454 | $5,798,252 | ▲ $1,032,798 |
| Land, Buildings, and Equipment, Net | $3,500,457 | $3,663,097 | ▲ $162,640 |
| Cash and Non-Interest-Bearing Accounts | $362,653 | $516,466 | ▲ $153,813 |
| Investments in Publicly Traded Securities | $653,179 | $340,000 | ▼ $313,179 |
| Prepaid Expenses and Deferred Charges | $73,131 | $92,075 | ▲ $18,944 |
| Inventories for Sale or Use | $60,407 | $62,802 | ▲ $2,395 |
| Accounts Receivable | $32,147 | $12,661 | ▼ $19,486 |
| Total Assets | $9,449,663 | $10,486,045 | ▲ $1,036,382 |
| Other Assets Total | $2,235 | $692 | ▼ $1,543 |
| Liabilities | |||
| Other Liabilities | $332,642 | $326,278 | ▼ $6,364 |
| Accounts Payable and Accrued Expenses | $271,715 | $244,136 | ▼ $27,579 |
| Deferred Revenue | $240 | $40 | ▼ $200 |
| Total Liabilities | $604,597 | $570,454 | ▼ $34,143 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,845,066 | $9,915,591 | ▲ $1,070,525 |
| Total Net Assets Fund Balance | $8,845,066 | $9,915,591 | ▲ $1,070,525 |
| Total Liabilities and Net Assets / Fund Balance | $9,449,663 | $10,486,045 | ▲ $1,036,382 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,598,417 | $361,896 | $2,960,313 |
| Equipment | $927,962 | $339,506 | $1,267,468 |
| Other Land Buildings | $136,718 | $472,604 | $609,322 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dan Torsell | President and CEO | FT | $202,571 | $202,571 |
| Tim Kerrigan | Senior Vice President Maintenance | FT | $119,616 | $119,616 |
| Name | Title |
|---|---|
| John Clapper | Chairman |
| Jane Harelson | Vice Chairman |
| Karen Savoy | Vice President Base Area Services |
| Bob Casey | Director |
| Jerry Andrew | Director |
| Patti Nagel | Director |
| Ron Yudnich | Director |
| Scott Adams | Director |
| Shannon Grant | Secretary |
| Greg Teter | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,514,754 |
| Other Expenses | $2,563,362 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,174,926 | $543,732 | - | $2,718,658 |
| Other Expenses | $529,129 | $132,282 | - | $661,411 |
| Insurance | $387,746 | $129,249 | - | $516,995 |
| All Other Expenses | $289,813 | $139,650 | - | $429,463 |
| Current Officers, Directors, Trustees, and Key Employees | $266,220 | $66,555 | - | $332,775 |
| Payroll Taxes | $219,739 | $54,935 | - | $274,674 |
| Depreciation Depletion | $184,514 | $46,129 | - | $230,643 |
| Other Employee Benefits | $141,486 | $47,161 | - | $188,647 |
| Advertising | $90,861 | - | - | $90,861 |
| Fees for Services Other | $22,561 | $67,684 | - | $90,245 |
| Fees for Services Accounting | - | $72,318 | - | $72,318 |
| Information Technology | $50,579 | $16,860 | - | $67,439 |
| Office Expenses | $5,628 | $16,883 | - | $22,511 |
| Travel | $5,573 | $983 | - | $6,556 |
| Conferences and Meetings | $3,780 | - | - | $3,780 |
| Total Functional Expenses | $4,723,179 | $1,354,937 | $0 | $6,078,116 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Bonuses Payable | $309,029 |
| Other payables | $17,249 |
“Dan Torsell, President, is the father of Patrick Torsell, who served as Senior Director of Resort Operations and Strategy during the fiscal year. Both individuals served as key employees of the organization during the same period, constituting a family relationship between two individuals as described under Part VI, Section A, Question 2.”
“New board members are elected by existing board members.”
“Indebtedness of capital expenditures not provided for in the annual budget of the Ski Area are subject to approval by the Lake County Board of Commissioners.”
“A draft copy of the Form 990 is distributed to management and to the entire board of directors prior to filing of the return. The return is discussed with the Executive Director, board members and preparing accountant prior to the filing of the return.”
“National Ski Area Association (NSAA) salary review performed with Presidents salary approved by the entire Board of Directors based on performance.”
“Salaries for other officers and key employees set by the President with the Board approving the overall company wide percentage of wage increase. The National Ski Area Association (NSAA) salary review is utilized to compare for reasonableness related to other ski areas.”
“A copy of the Bylaws, the audited or reviewed Financial Statements, and Form 990s are available to the public at the Lake County Courthouse and Cooper Hill Business Office during normal business hours.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 271715 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 244136 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 32147 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12661 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Recreational ski area operations |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 90861 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 90861 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 139650 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 289813 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 429463 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Dan Torsell |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7194862277 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 896 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Leadville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80461 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 362653 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 516466 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 66555 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 266220 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 332775 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3780 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3780 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 384286 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 266166 |
| IRS990/CYOtherExpensesAmt | 0 | 2563362 |
| IRS990/CYOtherRevenueAmt | 0 | 684726 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6197749 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1070525 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3514754 |
| IRS990/CYTotalExpensesAmt | 0 | 6078116 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7148641 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 240 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 40 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 46129 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 184514 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 230643 |
| IRS990/Desc | 0 | Cooper Hill Ski Area, Inc. dba Cooper is a Colorado not-for-profit corporation formed to operate a ski resort nine miles from Leadville, at the top of Tennessee Pass on Highway 24. Cooper Hill provides a high quality, family-oriented, affordable alternative to the larger Colorado ski resorts. The Organization serves local guests from the surrounding mountain communities, regional guests from the Denver and Colorado Springs metropolitan markets, and destination visitors from surrounding states. The Organization provides and maintains 60 varied runs, 5 ski lifts and 100% natural snow on 470-lift served acres. Base facilities include equipment rentals, a retail shop, a ski and ride school, and food and beverage operations. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | Cooper |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 279 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 4723179 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 72318 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 72318 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 67684 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 22561 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 90245 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Dan Torsell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Tim Kerrigan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Clapper |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jane Harelson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Ron Yudnich |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jerry Andrew |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Patti Nagel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Greg Teter |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Shannon Grant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Scott Adams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Bob Casey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Karen Savoy |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 202571 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 119616 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President and CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Senior Vice President Maintenance |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Vice President Base Area Services |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1943 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 7532927 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1061921 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 16860 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 50579 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 67439 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 129249 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 387746 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 516995 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 60407 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 62802 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 266166 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 266166 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 653179 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 340000 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1174006 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3500457 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3663097 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4837103 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Recreational ski area operations |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8845066 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9915591 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 677635 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 677635 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8845066 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 9915591 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16883 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5628 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22511 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2235 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 692 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 47161 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 141486 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 188647 |
| IRS990/OtherExpensesGrp/Desc | 0 | Credit Card and bank Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Forest Service Fees |
| IRS990/OtherExpensesGrp/Desc | 3 | Operations |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20516 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 132282 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 184643 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 44202 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 121779 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 529129 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 205159 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44202 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 121779 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 661411 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 326278 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2174926 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2718658 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 54935 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 219739 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 274674 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 73131 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 92075 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Lift Tickets Ski Ops |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Ski School |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Ski Rentals |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Races and Events |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Nordic |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4682332 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 553488 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 905285 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 28121 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 28523 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 905285 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 28121 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 28523 |
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| IRS990/PYOtherRevenueAmt | 0 | 708815 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5841607 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1120193 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3689253 |
| IRS990/PYTotalExpensesAmt | 0 | 5644979 |
| IRS990/PYTotalRevenueAmt | 0 | 6765172 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1070525 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5798252 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 361896 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2960313 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 927962 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 339506 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1267468 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 136718 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 472604 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 609322 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 309029 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 17249 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Bonuses Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Other payables |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3663097 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 326278 |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
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| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 202571 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAN TORSELL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President and CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 202571 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Dan Torsell, President, is the father of Patrick Torsell, who served as Senior Director of Resort Operations and Strategy during the fiscal year. Both individuals served as key employees of the organization during the same period, constituting a family relationship between two individuals as described under Part VI, Section A, Question 2. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | New board members are elected by existing board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Indebtedness of capital expenditures not provided for in the annual budget of the Ski Area are subject to approval by the Lake County Board of Commissioners. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A draft copy of the Form 990 is distributed to management and to the entire board of directors prior to filing of the return. The return is discussed with the Executive Director, board members and preparing accountant prior to the filing of the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | National Ski Area Association (NSAA) salary review performed with Presidents salary approved by the entire Board of Directors based on performance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Salaries for other officers and key employees set by the President with the Board approving the overall company wide percentage of wage increase. The National Ski Area Association (NSAA) salary review is utilized to compare for reasonableness related to other ski areas. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A copy of the Bylaws, the audited or reviewed Financial Statements, and Form 990s are available to the public at the Lake County Courthouse and Cooper Hill Business Office during normal business hours. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Lake County Government |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 846000777 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | GE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Government |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 505 Harrison Avenue |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Leadville |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 80461 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
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