Civic Intelligence

Durango Mountain Master Association Inc

EIN 84-0927385 • 501(c)4 • Durango, CO

Profile

The community is responsible for the operation and maintenance of the common property within the 150 acres with 530 properties that includes residential and commercial lots located in Durango, CO.

PO Box 4314Durango, CO 81302

www.thedmma.com

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Net Margin

59th percentile

13%

Higher net margin than 59% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

5.2%

Faster asset growth than 49% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

3.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,267,216

Up $309,485 (+5.2%) from 2024

Liabilities

Down

$181,411

Down $110,853 (-38%) from 2024

Net Assets

Up

$6,085,805

Up $420,338 (+7.4%) from 2024

Revenue

Up

$3,134,898

Up $111,890 (+3.7%) from 2024

Expenses

Up

$2,714,560

Up $224,636 (+9.0%) from 2024

Net Income

Down

$420,338

Down $112,746 (-21%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $4,152,936Liabilities 2015: $3,382,465Net Assets 2015: $770,4712015Assets 2016: $3,554,161Liabilities 2016: $2,768,270Net Assets 2016: $785,8912016Assets 2017: $3,569,071Liabilities 2017: $2,402,663Net Assets 2017: $1,166,4082017Assets 2018: $3,680,658Liabilities 2018: $2,355,574Net Assets 2018: $1,325,0842018Assets 2019: $3,905,714Liabilities 2019: $2,165,946Net Assets 2019: $1,739,7682019Assets 2020: $3,774,898Liabilities 2020: $1,565,992Net Assets 2020: $2,208,9062020Assets 2021: $4,329,090Liabilities 2021: $1,151,070Net Assets 2021: $3,178,0202021Assets 2022: $5,099,330Liabilities 2022: $187,456Net Assets 2022: $4,911,8742022Assets 2023: $5,332,897Liabilities 2023: $200,514Net Assets 2023: $5,132,3832023Assets 2024: $5,957,731Liabilities 2024: $292,264Net Assets 2024: $5,665,4672024Assets 2025: $6,267,216Liabilities 2025: $181,411Net Assets 2025: $6,085,8052025

Highlighted filing

2025

Assets$6,267,216
Liabilities$181,411
Net Assets$6,085,805

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2015: $1,400,272Expenses 2015: $1,061,784Net Income 2015: $338,4882015Revenue 2016: $1,157,301Expenses 2016: $1,141,881Net Income 2016: $15,4202016Revenue 2017: $1,260,053Expenses 2017: $879,536Net Income 2017: $380,5172017Revenue 2018: $1,778,316Expenses 2018: $1,619,607Net Income 2018: $158,7092018Revenue 2019: $1,978,587Expenses 2019: $1,562,589Net Income 2019: $415,9982019Revenue 2020: $2,013,004Expenses 2020: $1,545,025Net Income 2020: $467,9792020Revenue 2021: $2,355,182Expenses 2021: $1,386,068Net Income 2021: $969,1142021Revenue 2022: $3,338,361Expenses 2022: $1,604,507Net Income 2022: $1,733,8542022Revenue 2023: $2,810,319Expenses 2023: $2,589,810Net Income 2023: $220,5092023Revenue 2024: $3,023,008Expenses 2024: $2,489,924Net Income 2024: $533,0842024Revenue 2025: $3,134,898Expenses 2025: $2,714,560Net Income 2025: $420,3382025

Highlighted filing

2025

Revenue$3,134,898
Expenses$2,714,560
Net Income$420,338

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jan 6, 2026
Return Version
2024v5.2
Gross Receipts
$3,134,898
Mission and Program Overview

Mission

The community is responsible for the operation and maintenance of the common property within the 150 acres with 436 residental lots located in durango, co.

Durango Mountain Master Association, Inc. is a mutual benefit non-profit corporation formed and operated under the laws of the state of Colorado. It is the Master Association surrounding Purgatory Resort in Durango, Colorado. The Association provides ongoing services for the benefit of the members and the public that visits the Purgatory Resort. These services include, but are not limited to, maintenance, landscaping and snow removal in the main plaza including public bathrooms. Limited access for guests, renters, owners and club members to the Durango Mountain Club including the pool and spa area and event access to the Durango Institute is open to the public for a fee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$5,132,383$5,665,467▲ $533,084
Savings and Temporary Cash Investments$1,158,000$2,365,000▲ $1,207,000
Cash and Non-Interest-Bearing Accounts$2,554,364$1,942,649▼ $611,715
Land, Buildings, and Equipment, Net$1,733,799$1,668,869▼ $64,930
Rtn Earn Endowment Incm Other Fnds$533,084$420,338▼ $112,746
Accounts Receivable$459,510$227,492▼ $232,018
Inventories for Sale or Use$30,024$41,467▲ $11,443
Prepaid Expenses and Deferred Charges$22,034$21,739▼ $295
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$5,957,731$6,267,216▲ $309,485
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$185,344$119,597▼ $65,747
Other Liabilities$106,920$61,814▼ $45,106
Total Liabilities$292,264$181,411▼ $110,853
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,665,467$6,085,805▲ $420,338
Total Liabilities and Net Assets / Fund Balance$5,957,731$6,267,216▲ $309,485

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,881,020-$3,881,020
Equipment$857,398-$857,398
Land$100,000-$100,000
Other Land Buildings$-3,169,549$3,178,549$9,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark D GebhardtPresident
Dave RathbunVice President
Chuck CobbDirector
Jim CoyneDirector
Jon WordDirector
Gary DerckSecretary/Treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Purgatory Recreation IProperty ManagementPO Box 17000, Durango, CO 81302$1,182,042
Watson Enterprises IncContractor4748 CR 228, Durango, CO 81301$170,000
Oliver Grinling CorporationCustodialPO Box 1408, Durango, CO 81302$134,791
Durango Mountain UtilitiesPropane ServicePO Box 17000, Durango, CO 81302$133,242
Purgatory Lodge Homeowners AssociationMembership duesPO Box 17000, Durango, CO 81302$121,462
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,850,455
Investment Income
$101,261
Other Revenue
$1,183,182
Change in Net Assets
$420,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,134,898
Total Revenue per Audited Statements
$3,134,898
Total Revenue per Form 990
$3,134,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,189,979
Salaries, Compensation, and Employee Benefits$524,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,665$104,916-$524,581
All Other Expenses$408,690$56,709-$465,399
Fees for Services Management$103,977$103,977-$207,954
Depreciation Depletion$179,132--$179,132
Other Expenses$156,721--$156,721
Fees for Services Legal-$39,308-$39,308
Fees for Services Other$17,875$17,875-$35,750
Insurance$16,338--$16,338
Total Functional Expenses$2,391,775$322,785$0$2,714,560

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,714,560
Total Expenses per Audited Statements$2,714,560
Total Expenses per Form 990$2,714,560
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$50,230
Prepaid Assessments$7,038
Other Liabilities$4,546
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Board Member, Dave Rathbun is General Manager of Purgatory Resort. Gary Derek is an advisor of the former Purgatory Resort Owner. Jim Coyne and Chuck Cobb were partners in the former Purgatory Resort ownership.

Form 990, Part VI, Section A, Line 3

The Association delegated management authority to Purgatory Resort as the management company.

Form 990, Part VI, Section A, Line 6

The Corporation is a homeowners association consisting of 530 properties that includes residential and commercial lots. Owners are automatically granted membership in the Association upon purchase of their lot.

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

The Declarant can designate up to three board members.

Form 990, Part VI, Section A, Line 8B

Board minutes document motions approvals and are published to the Association's website.

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

The Board of Directors review the form 990 via email before filing.

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

Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions. A conflicted member will recuse themselves from the vote.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy is made available upon request and is posted on the Association's website.

Filing and Contact Details

Filer

Filer Name
Durango Mountain Master Association Inc
EIN
84-0927385
Phone
9704267220
Address
PO Box 4314, Durango, CO 81302

Signing Officer

Name
Mark D Gebhardt
Title
President
Signed
2026-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark D Gebhardt
Formed
1982
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Porter & Lasiewicz CPAs
Address
980 Enchanted Way Suite 104, Simi Valley, CA 93065
Preparer
Gary A Porter
Phone
8054336022
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Administrative & Other: Column (A) - Total = $102862; Column (B) - Program Services = $51431; Column (C) - Management & General = $51431; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Bad Debts: Column (A) - Total = $5724; Column (B) - Program Services = $5724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Durango Mountain Institute: Column (A) - Total = $37001; Column (B) - Program Services = $37001; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Landscaping/Snow/Trash Removal: Column (A) - Total = $126500; Column (B) - Program Services = $126500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Security: Column (A) - Total = $77000; Column (B) - Program Services = $77000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Supplies & Materials: Column (A) - Total = $26389; Column (B) - Program Services = $21111; Column (C) - Management & General = $5278; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Utilities: Column (A) - Total = $89923; Column (B) - Program Services = $89923; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01982
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt03134898
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IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt016338
IRS990/InsuranceGrp/TotalAmt016338
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt030024
IRS990/InventoriesForSaleOrUseGrp/EOYAmt041467
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0101261
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt036
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03178549
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01733799
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01668869
IRS990/LandBldgEquipCostOrOtherBssAmt04847418
IRS990/LegalDomicileStateCd0CO
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IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt011040
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt011040
IRS990/MissionDesc0The community is responsible for the operation and maintenance of the common property within the 150 acres with 530 properties that includes residential and commercial lots located in Durango, CO.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05665467
IRS990/NetAssetsOrFundBalancesEOYAmt06085805
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Durango Mountain Club
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Janitorial
IRS990/OtherExpensesGrp/Desc3Shuttle Service
IRS990/OtherExpensesGrp/ProgramServicesAmt0545986
IRS990/OtherExpensesGrp/ProgramServicesAmt1350267
IRS990/OtherExpensesGrp/ProgramServicesAmt2193124
IRS990/OtherExpensesGrp/ProgramServicesAmt3156721
IRS990/OtherExpensesGrp/TotalAmt0545986
IRS990/OtherExpensesGrp/TotalAmt1350267
IRS990/OtherExpensesGrp/TotalAmt2193124
IRS990/OtherExpensesGrp/TotalAmt3156721
IRS990/OtherLiabilitiesGrp/BOYAmt0106920
IRS990/OtherLiabilitiesGrp/EOYAmt061814
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/Desc0Food & Beverage
IRS990/OtherRevenueMiscGrp/Desc1Real Estate Transfer Fee
IRS990/OtherRevenueMiscGrp/Desc2Resort/Clubhouse/Events
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0245721
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1907486
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt218935
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0245721
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1907486
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt218935
IRS990/OtherRevenueTotalAmt01183182
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0104916
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0419665
IRS990/OtherSalariesAndWagesGrp/TotalAmt0524581
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt05132383
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt05665467
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022034
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021739
IRS990/PrincipalOfficerNm0Mark D Gebhardt
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessm
IRS990/ProgramServiceRevenueGrp/Desc1Rental Guest Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01579122
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1271333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01579122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1271333
IRS990/ProgSrvcAccomActy2Grp/Desc0Durango Mountain Institute (DMI) - The Association operates and maintains the DMI, which is open to the public. This facility is similar to activities provided in numerous locations by cities, or governmental recreation and park districts.The Institute partners with a provider that offers qualified presenters and instructors to work with groups. A variety of outdoor and indoor programs are available to support event objectives:- Yoga classes- Teen social events- Team-building- Leadership training- Executive and professional coaching- History or current events- Outdoor experiential activities- Health and well-being- Musical presentationsThe Durango Mountain Institute and Conference Center is a two-story facility with a primary meeting space for up to 75 participants, with separate, on-site space available for break-out sessions.The Center is equipped with state-of-the-art audio/visual technology for presentations and audio conference calls.
IRS990/ProgSrvcAccomActy3Grp/Desc0Providing a Public Meeting Facility for Area Residents - The Association maintains a clubhouse which is available to members and the public on a fee basis. Activities offered at the clubhouse are as follows:- Exercise facility- Pool and hot tub (hot tub expansion)- Locker room- Game room- Club lounge- Winter time ski and parking valet services- Day spa
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt083717
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01982617
IRS990/PYOtherRevenueAmt01074515
IRS990/PYProgramServiceRevenueAmt01864776
IRS990/PYRevenuesLessExpensesAmt0533084
IRS990/PYSalariesCompEmpBnftPaidAmt0507307
IRS990/PYTotalExpensesAmt02489924
IRS990/PYTotalRevenueAmt03023008
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0420338
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0533084
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0420338
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01158000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02365000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03881020
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03881020
IRS990ScheduleD/EquipmentGrp/BookValueAmt0857398
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0857398
IRS990ScheduleD/ExpensesSubtotalAmt02714560
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-3169549
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03178549
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt250230
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Assessments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Security Deposits
IRS990ScheduleD/RevenueSubtotalAmt03134898
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01668869
IRS990ScheduleD/TotalExpensesPerForm990Amt02714560
IRS990ScheduleD/TotalLiabilityAmt061814
IRS990ScheduleD/TotalRevenuePerForm990Amt03134898
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03134898
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02714560
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Member, Dave Rathbun is General Manager of Purgatory Resort. Gary Derek is an advisor of the former Purgatory Resort Owner. Jim Coyne and Chuck Cobb were partners in the former Purgatory Resort ownership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association delegated management authority to Purgatory Resort as the management company.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Corporation is a homeowners association consisting of 530 properties that includes residential and commercial lots. Owners are automatically granted membership in the Association upon purchase of their lot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Declarant can designate up to three board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board minutes document motions approvals and are published to the Association's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Directors review the form 990 via email before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Board of Directors reviews the conflict of interest policy on a yearly basis by observation and supervision of all transactions. A conflicted member will recuse themselves from the vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents and financial statements are available on the organization's website and available at the administrations office upon request. Conflict of interest policy is made available upon request and is posted on the Association's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Administrative & Other: Column (A) - Total = $102862; Column (B) - Program Services = $51431; Column (C) - Management & General = $51431; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Bad Debts: Column (A) - Total = $5724; Column (B) - Program Services = $5724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Durango Mountain Institute: Column (A) - Total = $37001; Column (B) - Program Services = $37001; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Landscaping/Snow/Trash Removal: Column (A) - Total = $126500; Column (B) - Program Services = $126500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Security: Column (A) - Total = $77000; Column (B) - Program Services = $77000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Supplies & Materials: Column (A) - Total = $26389; Column (B) - Program Services = $21111; Column (C) - Management & General = $5278; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Utilities: Column (A) - Total = $89923; Column (B) - Program Services = $89923; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
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 8b
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05957731
IRS990/TotalAssetsEOYAmt06267216
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IRS990/TotalAssetsGrp/EOYAmt06267216
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0322785

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