Civic Intelligence

Durango Mountain Master Association Inc

990 • Fiscal year 2023 • EIN 84-0927385

May 01, 2022 to Apr 30, 2023 • Filed on Mar 01, 2024

Organization Profilewww.thedmma.com
PO Box 4314Durango, CO 81302

(970) 426-7220

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.07x

Higher debt load relative to revenue than 36% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Net Margin

49th percentile

7.8%

Higher net margin than 49% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2023

Asset Growth

47th percentile

4.6%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-16%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$5,332,897

Up $233,567 (+4.6%) from 2022

Net Assets

Up

$5,132,383

Up $220,509 (+4.5%) from 2022

Liabilities

Up

$200,514

Up $13,058 (+7.0%) from 2022

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin49th percentile

Revenue

Down

$2,810,319

Down $528,042 (-16%) from 2022

Expenses

Up

$2,589,810

Up $985,303 (+61%) from 2022

Net Income

Down

$220,509

Down $1,513,345 (-87%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$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

2023

Assets$5,332,897
Liabilities$200,514
Net Assets$5,132,383
Open 2023 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,810,319
Expenses$2,589,810
Net Income$220,509
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Mar 1, 2024
Return Version
2022v5.0
Gross Receipts
$2,810,319
Mission and Program Overview

Mission

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.

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$3,178,017$4,911,874▲ $1,733,857
Cash and Non-Interest-Bearing Accounts$2,625,725$1,911,913▼ $713,812
Land, Buildings, and Equipment, Net$2,024,154$1,904,880▼ $119,274
Savings and Temporary Cash Investments$165,153$1,265,152▲ $1,099,999
Rtn Earn Endowment Incm Other Fnds$1,733,857$220,509▼ $1,513,348
Accounts Receivable$228,284$216,377▼ $11,907
Prepaid Expenses and Deferred Charges$30,579$20,627▼ $9,952
Inventories for Sale or Use$17,742$13,948▼ $3,794
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$5,099,330$5,332,897▲ $233,567
Other Assets Total$7,693$0▼ $7,693
Liabilities
Other Liabilities$68,301$107,967▲ $39,666
Accounts Payable and Accrued Expenses$119,155$92,547▼ $26,608
Total Liabilities$187,456$200,514▲ $13,058
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,911,874$5,132,383▲ $220,509
Total Liabilities and Net Assets / Fund Balance$5,099,330$5,332,897▲ $233,567

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,881,020-$3,881,020
Equipment$743,196-$743,196
Land$100,000-$100,000
Other Land Buildings$-2,819,336$2,828,336$9,000
Compensation and Service Providers
Top Officer Pay42nd percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Silverline Construction LLCPublic bathroom remodel136 Hummingbird Way, Bayfield, CO 81122$483,925
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,765,657
Investment Income
$7,904
Other Revenue
$1,036,758
Change in Net Assets
$220,509

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,810,319
Total Revenue per Audited Statements
$2,810,319
Total Revenue per Form 990
$2,810,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,137,317
Salaries, Compensation, and Employee Benefits$452,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$361,994$90,499-$452,493
All Other Expenses$317,234$37,029-$354,263
Depreciation Depletion$170,404--$170,404
Fees for Services Accounting$115,500$28,875-$144,375
Other Expenses$115,000--$115,000
Fees for Services Other$18,225$18,224-$36,449
Insurance$28,063--$28,063
Fees for Services Management$9,027$9,027-$18,054
Total Functional Expenses$2,406,156$183,654$0$2,589,810

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,589,810
Total Expenses per Audited Statements$2,589,810
Total Expenses per Form 990$2,589,810
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$87,092
Prepaid Assessments$18,158
Other Liabilities$2,717
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. The Association did not have any committees in 2022.”

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
2024-03-01
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 = $69406; Column (B) - Program Services = $34703; Column (C) - Management & General = $34703; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Durango Mountain Institute: Column (A) - Total = $45403; Column (B) - Program Services = $45403; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Security: Column (A) - Total = $70000; Column (B) - Program Services = $70000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Shuttle Service: Column (A) - Total = $75000; Column (B) - Program Services = $75000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Supplies & Materials: Column (A) - Total = $11630; Column (B) - Program Services = $9304; Column (C) - Management & General = $2326; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Utilities: Column (A) - Total = $82824; Column (B) - Program Services = $82824; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01904880
IRS990/LandBldgEquipCostOrOtherBssAmt04733216
IRS990/LegalDomicileStateCd0CO
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt06050
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt06050
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/NetAssetsOrFundBalancesBOYAmt04911874
IRS990/NetAssetsOrFundBalancesEOYAmt05132383
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
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/BOYAmt07693
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc1Durango Mountain Club
IRS990/OtherExpensesGrp/Desc2Janitorial
IRS990/OtherExpensesGrp/Desc3Landscaping/Snow/Trash Removal
IRS990/OtherExpensesGrp/ProgramServicesAmt0618045
IRS990/OtherExpensesGrp/ProgramServicesAmt1532448
IRS990/OtherExpensesGrp/ProgramServicesAmt2120216
IRS990/OtherExpensesGrp/ProgramServicesAmt3115000
IRS990/OtherExpensesGrp/TotalAmt0618045
IRS990/OtherExpensesGrp/TotalAmt1532448
IRS990/OtherExpensesGrp/TotalAmt2120216
IRS990/OtherExpensesGrp/TotalAmt3115000
IRS990/OtherLiabilitiesGrp/BOYAmt068301
IRS990/OtherLiabilitiesGrp/EOYAmt0107967
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/Desc0Food & Beverage
IRS990/OtherRevenueMiscGrp/Desc1Real Estate Transfer Fee
IRS990/OtherRevenueMiscGrp/Desc2Resort/Clubhouse/Events
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0238261
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1769120
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt223327
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0238261
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1769120
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt223327
IRS990/OtherRevenueTotalAmt01036758
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt090499
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0361994
IRS990/OtherSalariesAndWagesGrp/TotalAmt0452493
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt04911874
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030579
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020627
IRS990/PrincipalOfficerNm0Mark D Gebhardt
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessm
IRS990/ProgramServiceRevenueGrp/Desc1Rental Guest Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01519710
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1245947
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01519710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1245947
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/PYInvestmentIncomeAmt05194
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01321306
IRS990/PYOtherRevenueAmt01575268
IRS990/PYProgramServiceRevenueAmt01757899
IRS990/PYRevenuesLessExpensesAmt01733854
IRS990/PYSalariesCompEmpBnftPaidAmt0283201
IRS990/PYTotalExpensesAmt01604507
IRS990/PYTotalRevenueAmt03338361
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0220509
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01733857
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0220509
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165153
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01265152
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03881020
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03881020
IRS990ScheduleD/EquipmentGrp/BookValueAmt0743196
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0743196
IRS990ScheduleD/ExpensesSubtotalAmt02589810
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2819336
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02828336
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02717
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt287092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Assessments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Security Deposits
IRS990ScheduleD/RevenueSubtotalAmt02810319
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01904880
IRS990ScheduleD/TotalExpensesPerForm990Amt02589810
IRS990ScheduleD/TotalLiabilityAmt0107967
IRS990ScheduleD/TotalRevenuePerForm990Amt02810319
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02810319
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02589810
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. The Association did not have any committees in 2022.
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 = $69406; Column (B) - Program Services = $34703; Column (C) - Management & General = $34703; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Durango Mountain Institute: Column (A) - Total = $45403; Column (B) - Program Services = $45403; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Security: Column (A) - Total = $70000; Column (B) - Program Services = $70000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Shuttle Service: Column (A) - Total = $75000; Column (B) - Program Services = $75000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Supplies & Materials: Column (A) - Total = $11630; Column (B) - Program Services = $9304; Column (C) - Management & General = $2326; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Utilities: Column (A) - Total = $82824; Column (B) - Program Services = $82824; 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05099330
IRS990/TotalAssetsEOYAmt05332897
IRS990/TotalAssetsGrp/BOYAmt05099330
IRS990/TotalAssetsGrp/EOYAmt05332897
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0183654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02406156
IRS990/TotalFunctionalExpensesGrp/TotalAmt02589810
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0187456
IRS990/TotalLiabilitiesEOYAmt0200514
IRS990/TotalLiabilitiesGrp/BOYAmt0187456
IRS990/TotalLiabilitiesGrp/EOYAmt0200514
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04911874
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05132383
IRS990/TotalProgramServiceExpensesAmt02406156
IRS990/TotalProgramServiceRevenueAmt01765657
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02810319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02810319
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05099330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05332897
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 4314
IRS990/USAddress/CityNm0Durango
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081302
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.thedmma.com
IRS990/WhistleblowerPolicyInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,332,897
Liabilities
$200,514
Net assets
$5,132,383
Revenue
$2,810,319
Expenses
$2,589,810
Net income
$220,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.27$0.18$6.09$3.13$2.71$0.42
2024Detailed filing. Detailed filing data is available for this year.$5.96$0.29$5.67$3.02$2.49$0.53
2023Detailed filing. Detailed filing data is available for this year.$5.33$0.20$5.13$2.81$2.59$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.10$0.19$4.91$3.34$1.60$1.73
2021Detailed filing. Detailed filing data is available for this year.$4.33$1.15$3.18$2.36$1.39$0.97
2020Detailed filing. Detailed filing data is available for this year.$3.77$1.57$2.21$2.01$1.55$0.47
2019Detailed filing. Detailed filing data is available for this year.$3.91$2.17$1.74$1.98$1.56$0.42
2018Detailed filing. Detailed filing data is available for this year.$3.68$2.36$1.33$1.78$1.62$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.57$2.40$1.17$1.26$0.88$0.38
2016Detailed filing. Detailed filing data is available for this year.$3.55$2.77$0.79$1.16$1.14$0.02
2015Summary only. Only limited summary data is available for this year.$4.15$3.38$0.77$1.40$1.06$0.34