Civic Intelligence

Winter Park Recreational Association

990 • Fiscal year 2019 • EIN 84-0406822

Aug 01, 2018 to Jul 31, 2019 • Filed on Feb 03, 2020

Organization ProfileN/A

View Organization Page

7000 E Belleview Avenue Suite 300Greenwood Village, CO 80111

(303) 839-3509

Siviq Scores

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

Liabilities / Assets

88th percentile

0.85x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

3.32x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

64th percentile

8.1%

Higher net margin than 64% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

14th percentile

$40,267

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

44th percentile

2.1%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

55th percentile

5.3%

Faster revenue growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$18,864,819

Up $392,152 (+2.1%) from 2018

Net Assets

Up

$2,836,877

Up $390,836 (+16%) from 2018

Liabilities

Up

$16,027,942

Up $1,316 (+0.0%) from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin64th percentile

Revenue

Up

$4,827,852

Up $243,931 (+5.3%) from 2018

Expenses

Up

$4,437,016

Up $250,949 (+6.0%) from 2018

Net Income

Down

$390,836

Down $7,018 (-1.8%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$60M$40M$20M$0Assets 2011: $41,148,792Liabilities 2011: $26,065,210Net Assets 2011: $15,083,5822011Assets 2012: $37,425,722Liabilities 2012: $24,028,196Net Assets 2012: $13,397,5262012Assets 2013: $34,054,724Liabilities 2013: $22,610,093Net Assets 2013: $11,444,6312013Assets 2014: $21,553,347Liabilities 2014: $21,159,618Net Assets 2014: $393,7292014Assets 2015: $20,589,009Liabilities 2015: $19,656,445Net Assets 2015: $932,5642015Assets 2016: $19,272,945Liabilities 2016: $17,763,388Net Assets 2016: $1,509,5572016Assets 2017: $18,101,288Liabilities 2017: $16,031,583Net Assets 2017: $2,069,7052017Assets 2018: $18,472,667Liabilities 2018: $16,026,626Net Assets 2018: $2,446,0412018Assets 2019: $18,864,819Liabilities 2019: $16,027,942Net Assets 2019: $2,836,8772019Assets 2020: $19,230,381Liabilities 2020: $16,033,544Net Assets 2020: $3,196,8372020Assets 2021: $19,616,662Liabilities 2021: $16,027,369Net Assets 2021: $3,589,2932021Assets 2022: $18,475,736Liabilities 2022: $14,329,487Net Assets 2022: $4,146,2492022Assets 2023: $18,797,967Liabilities 2023: $14,327,399Net Assets 2023: $4,470,5682023Assets 2024: $19,148,003Liabilities 2024: $14,337,022Net Assets 2024: $4,810,9812024Assets 2025: $19,506,133Liabilities 2025: $14,336,785Net Assets 2025: $5,169,3482025

Highlighted filing

2019

Assets$18,864,819
Liabilities$16,027,942
Net Assets$2,836,877
Open 2019 Filing

Operations Trend

Revenue Growth55th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,631,1452011Expenses 2012: $2,654,7852012Expenses 2013: $2,579,8072013Revenue 2014: $3,352,521Expenses 2014: $3,399,955Net Income 2014: -$47,4342014Revenue 2015: $4,040,888Expenses 2015: $3,502,053Net Income 2015: $538,8352015Revenue 2016: $4,471,504Expenses 2016: $3,894,511Net Income 2016: $576,9932016Revenue 2017: $4,569,616Expenses 2017: $4,009,468Net Income 2017: $560,1482017Revenue 2018: $4,583,921Expenses 2018: $4,186,067Net Income 2018: $397,8542018Revenue 2019: $4,827,852Expenses 2019: $4,437,016Net Income 2019: $390,8362019Revenue 2020: $4,788,347Expenses 2020: $4,428,387Net Income 2020: $359,9602020Revenue 2021: $4,775,163Expenses 2021: $4,382,707Net Income 2021: $392,4562021Revenue 2022: $4,398,386Expenses 2022: $3,841,430Net Income 2022: $556,9562022Revenue 2023: $6,238,202Expenses 2023: $5,913,883Net Income 2023: $324,3192023Revenue 2024: $6,241,357Expenses 2024: $5,900,944Net Income 2024: $340,4132024Revenue 2025: $6,489,875Expenses 2025: $6,131,508Net Income 2025: $358,3672025

Highlighted filing

2019

Revenue$4,827,852
Expenses$4,437,016
Net Income$390,836
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Feb 3, 2020
Return Version
2018v3.2
Gross Receipts
$4,827,852
Mission and Program Overview

Mission

To lessen burden on city and county of denver by acting as an agent of the city with respect to the winter park resort.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$790,724$726,143▼ $64,581
Cash and Non-Interest-Bearing Accounts$20,517$21,518▲ $1,001
Prepaid Expenses and Deferred Charges$3,918$3,944▲ $26
Accounts Receivable$3,794--
Total Assets$18,472,667$18,864,819▲ $392,152
Other Assets Total$17,653,714$18,113,214▲ $459,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,855,000$13,255,000▼ $1,600,000
Other Liabilities$1,166,129$2,766,129▲ $1,600,000
Accounts Payable and Accrued Expenses$5,497$6,813▲ $1,316
Total Liabilities$16,026,626$16,027,942▲ $1,316
Net Assets / Fund Balance
Unrestricted Net Assets$2,446,041$2,836,877▲ $390,836
Total Net Assets Fund Balance$2,446,041$2,836,877▲ $390,836
Total Liabilities and Net Assets / Fund Balance$18,472,667$18,864,819▲ $392,152

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$480,795--
Compensation and Service Providers
Top Officer Pay14th percentile

Employees

NameTitleBaseTotal
Elizabeth OrrSecretary$40,267$40,267
Ronald WarrenTreasurer$15,754$15,754

Board Members and Trustees

NameTitle
Bill PruterPresident
Dennett HutchinsonDirector
Evan DreyerDirector
Happy HaynesDirector
Trinidad RodriguezDirector
Kenneth HoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,826,751
Investment Income
$460
Other Revenue
$641
Change in Net Assets
$390,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,827,852
Total Revenue per Audited Statements
$4,827,852
Total Revenue per Form 990
$4,827,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,378,276
Salaries, Compensation, and Employee Benefits$58,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$550,661--$550,661
Current Officers, Directors, Trustees, and Key Employees-$58,740-$58,740
Fees for Services Legal-$13,784-$13,784
Insurance-$9,439-$9,439
Fees for Services Accounting-$5,825-$5,825
Other Expenses$3,793,710$1,050-$1,050
Office Expenses-$40-$40
Total Functional Expenses$4,344,371$92,645$0$4,437,016

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,437,016
Total Expenses per Audited Statements$4,437,016
Total Expenses per Form 990$4,437,016
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Note Payable - Related Party$2,766,129
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The mayor of the city and county of denver appoints certain members of the board of directors. The mayor has the right to remove or replace these appointments at anytime during the appointees term.”

Form 990, Page 6, Part VI, Line 7B

“Decisions subject to approval of members as the residual owner of the resort property and as a third party beneficiary to the lease and option agreement, the city and county of denver retains the ability to protect its interests by reserving the right to make decisions regarding certain matters related to these agreements.”

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

“Form 990 is provided to the treasurer for review before it is signed and filed.”

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

“Actual and potential conflicts of interest are presented to the board to ensure compliance wiht the policy.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Winter Park Recreational
EIN
84-0406822
Phone
3038393509
Address
7000 E BELLEVIEW AVENUE SUITE 300, GREENWOOD VILLAGE, CO 80111

Signing Officer

Name
Ronald Warren
Title
Treasurer
Phone
3038393509
Signed
2020-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Warren
Formed
1950
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Jds Professional Group
Address
10303 E DRY CREEK RD STE 400, ENGLEWOOD, CO 80112
Preparer
Lori B Bauer CPA
Phone
3037710123
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The association follows accounting for uncertainty in income taxes, which requires the association to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the twelve month period ended july 31, 2019 and the thirteen month period ended july 31, 2018, the association management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an effect on its tax-exempt status.”

Raw XML Appendix383 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/BOYAmt05497
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06813
IRS990/AccountsReceivableGrp/BOYAmt03794
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO LESSEN BURDEN ON CITY AND COUNTY OF DENVER BY ACTING AS AN AGENT OF THE CITY WITH RESPECT TO THE WINTER PARK RESORT.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03038393509
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07000 E BELLEVIEW AVE SUITE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENWOOD VILLAGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080111
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt020517
IRS990/CashNonInterestBearingGrp/EOYAmt021518
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt058740
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt058740
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0460
IRS990/CYOtherExpensesAmt04378276
IRS990/CYOtherRevenueAmt0641
IRS990/CYProgramServiceRevenueAmt04826751
IRS990/CYRevenuesLessExpensesAmt0390836
IRS990/CYSalariesCompEmpBnftPaidAmt058740
IRS990/CYTotalExpensesAmt04437016
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04827852
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0CONTINUE TO FACILITATE THE OPERATION OF THE WINTER PARK SKI AREA TO BENEFIT THE CITY AND COUNTY OF DENVER.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04344371
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05825
IRS990/FeesForServicesAccountingGrp/TotalAmt05825
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt013784
IRS990/FeesForServicesLegalGrp/TotalAmt013784
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
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/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/PersonNm0BILL PRUTER
IRS990/Form990PartVIISectionAGrp/PersonNm1KENNETH HO
IRS990/Form990PartVIISectionAGrp/PersonNm2DENNETT HUTCHINSON
IRS990/Form990PartVIISectionAGrp/PersonNm3HAPPY HAYNES
IRS990/Form990PartVIISectionAGrp/PersonNm4EVAN DREYER
IRS990/Form990PartVIISectionAGrp/PersonNm5TRINIDAD RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm6ELIZABETH ORR
IRS990/Form990PartVIISectionAGrp/PersonNm7RONALD WARREN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt640267
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt715754
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01950
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04827852
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt09439
IRS990/InsuranceGrp/TotalAmt09439
IRS990/InterestGrp/ProgramServicesAmt0550661
IRS990/InterestGrp/TotalAmt0550661
IRS990/InvestmentIncomeGrp/ExclusionAmt0460
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0460
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO LESSEN BURDEN ON CITY AND COUNTY OF DENVER BY ACTING AS AN AGENT OF THE CITY WITH RESPECT TO THE WINTER PARK RESORT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt014855000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt013255000
IRS990/NetAssetsOrFundBalancesBOYAmt02446041
IRS990/NetAssetsOrFundBalancesEOYAmt02836877
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt040
IRS990/OfficeExpensesGrp/TotalAmt040
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017653714
IRS990/OtherAssetsTotalGrp/EOYAmt018113214
IRS990/OtherExpensesGrp/Desc0FEES PAID TO CITY/COUNTY
IRS990/OtherExpensesGrp/Desc1OTHER, MISC
IRS990/OtherExpensesGrp/Desc2BANK SERVICE FEES
IRS990/OtherExpensesGrp/Desc3SPECIAL PROJECTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02615
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11152
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21050
IRS990/OtherExpensesGrp/ProgramServicesAmt03793710
IRS990/OtherExpensesGrp/TotalAmt03793710
IRS990/OtherExpensesGrp/TotalAmt12615
IRS990/OtherExpensesGrp/TotalAmt21152
IRS990/OtherExpensesGrp/TotalAmt31050
IRS990/OtherLiabilitiesGrp/BOYAmt01166129
IRS990/OtherLiabilitiesGrp/EOYAmt02766129
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0641
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0641
IRS990/OtherRevenueTotalAmt0641
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03918
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03944
IRS990/PrincipalOfficerNm0RONALD WARREN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEASE INC & DEFERRED GAIN
IRS990/ProgramServiceRevenueGrp/Desc1REV BASED ANNUAL PYMT
IRS990/ProgramServiceRevenueGrp/Desc2UNIT TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03010161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11793710
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03010161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11793710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222880
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0504
IRS990/PYOtherExpensesAmt04129032
IRS990/PYOtherRevenueAmt0640
IRS990/PYProgramServiceRevenueAmt04582777
IRS990/PYRevenuesLessExpensesAmt0397854
IRS990/PYSalariesCompEmpBnftPaidAmt057035
IRS990/PYTotalExpensesAmt04186067
IRS990/PYTotalRevenueAmt04583921
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0390836
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04826751
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0790724
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0726143
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt04437016
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt017632419
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1480795
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN LEASE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LEASE INTEREST RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02766129
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE - RELATED PARTY
IRS990ScheduleD/RevenueSubtotalAmt04827852
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE ASSOCIATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE TWELVE MONTH PERIOD ENDED JULY 31, 2019 AND THE THIRTEEN MONTH PERIOD ENDED JULY 31, 2018, THE ASSOCIATION MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueOtherAssetsAmt018113214
IRS990ScheduleD/TotalExpensesPerForm990Amt04437016
IRS990ScheduleD/TotalLiabilityAmt02766129
IRS990ScheduleD/TotalRevenuePerForm990Amt04827852
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04827852
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04437016
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MAYOR OF THE CITY AND COUNTY OF DENVER APPOINTS CERTAIN MEMBERS OF THE BOARD OF DIRECTORS. THE MAYOR HAS THE RIGHT TO REMOVE OR REPLACE THESE APPOINTMENTS AT ANYTIME DURING THE APPOINTEES TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OF MEMBERS AS THE RESIDUAL OWNER OF THE RESORT PROPERTY AND AS A THIRD PARTY BENEFICIARY TO THE LEASE AND OPTION AGREEMENT, THE CITY AND COUNTY OF DENVER RETAINS THE ABILITY TO PROTECT ITS INTERESTS BY RESERVING THE RIGHT TO MAKE DECISIONS REGARDING CERTAIN MATTERS RELATED TO THESE AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE TREASURER FOR REVIEW BEFORE IT IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTUAL AND POTENTIAL CONFLICTS OF INTEREST ARE PRESENTED TO THE BOARD TO ENSURE COMPLIANCE WIHT THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY AND COUNTY OF DENVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01435 BANNOCK ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DENVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt03793710
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CITY AND COUNTY OF DENVER
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018472667
IRS990/TotalAssetsEOYAmt018864819
IRS990/TotalAssetsGrp/BOYAmt018472667
IRS990/TotalAssetsGrp/EOYAmt018864819
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04344371
IRS990/TotalFunctionalExpensesGrp/TotalAmt04437016
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016026626
IRS990/TotalLiabilitiesEOYAmt016027942
IRS990/TotalLiabilitiesGrp/BOYAmt016026626
IRS990/TotalLiabilitiesGrp/EOYAmt016027942
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02446041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02836877
IRS990/TotalProgramServiceExpensesAmt04344371
IRS990/TotalProgramServiceRevenueAmt04826751
IRS990/TotalReportableCompFromOrgAmt056021
IRS990/TotalRevenueGrp/ExclusionAmt0460
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04827392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04827852
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018472667
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018864819
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02446041
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02836877
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07000 E BELLEVIEW AVE SUITE 300
IRS990/USAddress/CityNm0GREENWOOD VILLAGE
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080111
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD WARREN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03038393509
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINTER PARK RECREATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WINT
ReturnHeader/Filer/EIN0840406822
ReturnHeader/Filer/PhoneNum03038393509
ReturnHeader/Filer/USAddress/AddressLine1Txt07000 E BELLEVIEW AVENUE SUITE 300
ReturnHeader/Filer/USAddress/CityNm0GREENWOOD VILLAGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080111
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CF3FCE6E6D22B1E4AB5098EAA2F161EAEF03A0C1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CF3FCE6E6D22B1E4AB5098EAA2F161EAEF03A0C1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0205.168.60.68
ReturnHeader/FilingSecurityInformation/IPDt02020-02-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:22:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208019714
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JDS PROFESSIONAL GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010303 E DRY CREEK RD STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENGLEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080112
ReturnHeader/PreparerPersonGrp/PhoneNum03037710123
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI B BAUER CPA
ReturnHeader/ReturnTs02020-02-03T10:22:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,864,819
Liabilities
$16,027,942
Net assets
$2,836,877
Revenue
$4,827,852
Expenses
$4,437,016
Net income
$390,836
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.5$14.3$5.17$6.49$6.13$0.36
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.1$14.3$4.81$6.24$5.90$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$14.3$4.47$6.24$5.91$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$14.3$4.15$4.40$3.84$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$16.0$3.59$4.78$4.38$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$16.0$3.20$4.79$4.43$0.36
2019Detailed filing. Detailed filing data is available for this year.$18.9$16.0$2.84$4.83$4.44$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$16.0$2.45$4.58$4.19$0.40
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$16.0$2.07$4.57$4.01$0.56
2016Detailed filing. Detailed filing data is available for this year.$19.3$17.8$1.51$4.47$3.89$0.58
2015Detailed filing. Detailed filing data is available for this year.$20.6$19.7$0.93$4.04$3.50$0.54
2014Detailed filing. Detailed filing data is available for this year.$21.6$21.2$0.39$3.35$3.40$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.1$22.6$11.4$2.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.4$24.0$13.4$2.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.1$26.1$15.1$2.63