Civic Intelligence

Crested Butte Nordic Council

EIN 84-1066206 • 501(c)3 • Crested Butte, CO

Profile

Crested butte nordic fosters outdoor experiences, and community well-being through high-quality cross-country ski programs, recreation events, and winter trails.

PO Box 1269Crested Butte, CO 81224

cbnordic.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

56th percentile

7.3%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

40th percentile

0.2%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$3,253,485

Up $6,478 (+0.2%) from 2024

Liabilities

Down

$195,810

Down $134,740 (-41%) from 2024

Net Assets

Up

$3,057,675

Up $141,218 (+4.8%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin56th percentile

Revenue

Up

$1,942,074

Up $43,974 (+2.3%) from 2024

Expenses

Up

$1,800,856

Up $89,715 (+5.2%) from 2024

Net Income

Down

$141,218

Down $45,741 (-24%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $196,838Liabilities 2011: $8,189Net Assets 2011: $188,6492011Assets 2012: $231,207Liabilities 2012: $8,191Net Assets 2012: $223,0162012Assets 2013: $342,182Liabilities 2013: $29,793Net Assets 2013: $312,3892013Assets 2014: $485,223Liabilities 2014: $7,571Net Assets 2014: $477,6522014Assets 2015: $603,196Liabilities 2015: $5,670Net Assets 2015: $597,5262015Assets 2016: $646,072Liabilities 2016: $881Net Assets 2016: $645,1912016Assets 2017: $640,361Liabilities 2017: $7,748Net Assets 2017: $632,6132017Assets 2018: $681,699Liabilities 2018: $6,896Net Assets 2018: $674,8032018Assets 2019: $669,894Liabilities 2019: $65,778Net Assets 2019: $604,1162019Assets 2020: $1,217,825Liabilities 2020: $464,502Net Assets 2020: $753,3232020Assets 2021: $1,301,080Liabilities 2021: $249,598Net Assets 2021: $1,051,4822021Assets 2022: $2,359,345Liabilities 2022: $211,731Net Assets 2022: $2,147,6142022Assets 2023: $3,339,283Liabilities 2023: $609,785Net Assets 2023: $2,729,4982023Assets 2024: $3,247,007Liabilities 2024: $330,550Net Assets 2024: $2,916,4572024Assets 2025: $3,253,485Liabilities 2025: $195,810Net Assets 2025: $3,057,6752025

Highlighted filing

2025

Assets$3,253,485
Liabilities$195,810
Net Assets$3,057,675
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $411,324Expenses 2011: $382,807Net Income 2011: $28,5172011Revenue 2012: $496,868Expenses 2012: $462,501Net Income 2012: $34,3672012Revenue 2013: $604,308Expenses 2013: $497,935Net Income 2013: $106,3732013Revenue 2014: $743,345Expenses 2014: $578,082Net Income 2014: $165,2632014Revenue 2015: $744,585Expenses 2015: $626,711Net Income 2015: $117,8742015Revenue 2016: $844,188Expenses 2016: $796,523Net Income 2016: $47,6652016Revenue 2017: $830,640Expenses 2017: $843,218Net Income 2017: -$12,5782017Revenue 2018: $943,889Expenses 2018: $901,699Net Income 2018: $42,1902018Revenue 2019: $1,001,860Expenses 2019: $1,006,797Net Income 2019: -$4,9372019Revenue 2020: $1,161,860Expenses 2020: $1,012,653Net Income 2020: $149,2072020Revenue 2021: $1,393,367Expenses 2021: $1,095,208Net Income 2021: $298,1592021Revenue 2022: $2,554,393Expenses 2022: $1,458,261Net Income 2022: $1,096,1322022Revenue 2023: $2,206,820Expenses 2023: $1,624,936Net Income 2023: $581,8842023Revenue 2024: $1,898,100Expenses 2024: $1,711,141Net Income 2024: $186,9592024Revenue 2025: $1,942,074Expenses 2025: $1,800,856Net Income 2025: $141,2182025

Highlighted filing

2025

Revenue$1,942,074
Expenses$1,800,856
Net Income$141,218
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,253,485
Liabilities
$195,810
Net assets
$3,057,675
Revenue
$1,942,074
Expenses
$1,800,856
Net income
$141,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.25$0.20$3.06$1.94$1.80$0.14
2024Detailed filing. Detailed filing data is available for this year.$3.25$0.33$2.92$1.90$1.71$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.34$0.61$2.73$2.21$1.62$0.58
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.21$2.15$2.55$1.46$1.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.25$1.05$1.39$1.10$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.46$0.75$1.16$1.01$0.15
2019Summary only. Only limited summary data is available for this year.$0.67$0.07$0.60$1.00$1.01$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.94$0.90$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.83$0.84$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.84$0.80$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.60$0.74$0.63$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.74$0.58$0.17
2013Summary only. Only limited summary data is available for this year.$0.34$0.03$0.31$0.60$0.50$0.11
2012Summary only. Only limited summary data is available for this year.$0.23$0.01$0.22$0.50$0.46$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.41$0.38$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.0
Gross Receipts
$2,013,823
Mission and Program Overview

Mission

To provide individuals of all ages and abilities the opportunity to learn, enjoy and improve in the sports of cross-country (nordic) and snowshoeing

Crested butte nordic fosters outdoor experiences, and community well-being through high-quality cross-country ski programs, recreation events, and winter trails.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,404,227$2,378,481▼ $25,746
Savings and Temporary Cash Investments$402,000$600,036▲ $198,036
Cash and Non-Interest-Bearing Accounts$319,865$137,161▼ $182,704
Inventories for Sale or Use$57,854$68,678▲ $10,824
Prepaid Expenses and Deferred Charges$52,716$55,906▲ $3,190
Accounts Receivable$8,107$12,473▲ $4,366
Pledges and Grants Receivable$1,144--
Intangible Assets$594--
Total Assets$3,247,007$3,253,485▲ $6,478
Other Assets Total$500$750▲ $250
Liabilities
Deferred Revenue$165,206$182,079▲ $16,873
Unsecured Notes Loans Payable$137,496--
Accounts Payable and Accrued Expenses$22,958$8,079▼ $14,879
Other Liabilities$4,890$5,652▲ $762
Total Liabilities$330,550$195,810▼ $134,740
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,888,026$3,024,267▲ $136,241
Net Assets With Donor Restrictions$28,431$33,408▲ $4,977
Total Net Assets Fund Balance$2,916,457$3,057,675▲ $141,218
Total Liabilities and Net Assets / Fund Balance$3,247,007$3,253,485▲ $6,478

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,778,591$147,417$1,926,008
Equipment$508,864$354,120$862,984
Land$91,026-$91,026
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Martin CatmurPresident
Catherine PopperDirector
Dana AlbrightDirector
Emma LohrDirector
Katie SchofieldDirector
Michele ZembalDirector
Steve DavisDirector
Steve JennisonDirector
Jalene SzubaSecretary
Gary KeiserTreasurer
Hannah SmithVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$382,721
Program Service Revenue
$1,469,553
Investment Income
$33,125
Other Revenue
$56,675
All Other Contributions
$277,138
Change in Net Assets
$141,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,942,074
Revenue Not Reported on Form 990
$88,649
Total Revenue per Audited Statements
$2,030,723
Total Revenue per Form 990
$1,942,074
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$912,496
Other Expenses$887,060
Total Fundraising Expense$184,556
Grants and Similar Amounts Paid$1,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$593,122$182,500$136,874$912,496
Depreciation Depletion$116,350$6,844$13,688$136,882
All Other Expenses$83,772$963$2,431$87,166
Other Expenses$79,125$26,509$6,627$79,125
Insurance$70,485$3,916$3,916$78,317
Advertising$55,498-$13,875$69,373
Fees for Services Other$13,215$14,021$6,809$34,045
Interest$2,350$671$336$3,357
Grants to Domestic Individuals$1,300--$1,300
Total Functional Expenses$1,380,876$235,424$184,556$1,800,856

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,889,505
Expenses per Audited Statements$1,800,856
Total Expenses per Form 990$1,800,856
Expenses Not Reported on Form 990$88,649
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
Other Liabilities$5,652
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“The form 990 is reviewed by the finance committee who recommends to the board that the 990 be accepted for filing. Form 990 is distributed to the board for comments prior to filing.”

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

“The written conflict of interest policy requires each director to annually declare any conflicts of interest in a board meeting. Any conflicts noted are reviewed by the governance committee and appropriate action taken, if required.”

Form 990, Page 6, Part VI, Line 15A

“The governance committee evaluates the executive directors performance annually. The committee then determines any bonus for the year and salary for the following year. The committees recommendations are presented to the board for approval.”

Form 990, Page 6, Part VI, Line 19

“The organization's form 990 and governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Crested Butte Nordic Council
EIN
84-1066206
Phone
9703491707
Address
PO BOX 1269, CRESTED BUTTE, CO 81224
Doing Business As
Crested Butte Nordic

Signing Officer

Name
Gary Keiser
Title
Treasurer
Phone
9703491707
Signed
2025-12-22

Organization Details

Principal Officer
Gary Keiser
Formed
1987
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
118
Volunteers
300

Preparer

Firm
Mcnurlin Hitchcock & Associates Pc
Address
1987 WADSWORTH BLVD SUITE A, LAKEWOOD, CO 80214
Preparer
Kimberly J Hitchcockcpa
Phone
3039885648
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Contributions, grants, and other program sources used to provide individuals of all ages and abilities the opportunity to learn, enjoy and improve in the sports of cross-country and snowshoeing”

Form 990, Part XI, Line 9

“Cost of goods sold 71,749 cost of goods sold -71,749”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (irc) and state income taxes under regulations in the state of colorado. Therefore, the organization is not subject to federal or state income taxes inconnection with its exempt activities. In addition, the organization is treated as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1(a)(vi). There was no unrelated business income for the years ended june 30, 2025, and june 30, 2024. The standards on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubti). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended june 30, 2025, and june 30, 2024.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold 71,749”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 71,749”

Raw XML AppendixShowing 400 of 488 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0EVENTS: CB NORDIC HOSTS SIX RECREATION EVENTS THROUGHOUT THE YEAR; THE ALLEY LOOP NORDIC MARATHON, GOTHIC MOUNTAIN TOUR, WINTER GRAND TRAVERSE, SUMMER RUN GRAND TRAVERSE, SUMMER MOUNTAIN BIKE GRAND TRAVERSE, AND THE GRIN AND BEAR IT TRAIL RUN. OVER 2,000 PEOPLE PARTICIPATED IN CB NORDIC'S EVENTS TO COMPETE, IMPROVE THEIR HEALTH AND WELL BEING, AND ENJOY THE OUTDOORS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATIONS: CB NORDIC'S OPERATIONS INCLUDE MAINTINING 55 KILOMETERS OF WINTER TRAILS, SNOWSHOE TRAILS, AND THE UPKEEP OF ASSOCIATED OPERATIONS EQUIPMENT AND FACILITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CONTRIBUTIONS, GRANTS, AND OTHER PROGRAM SOURCES USED TO PROVIDE INDIVIDUALS OF ALL AGES AND ABILITIES THE OPPORTUNITY TO LEARN, ENJOY AND IMPROVE IN THE SPORTS OF CROSS-COUNTRY AND SNOWSHOEING
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND STATE INCOME TAXES UNDER REGULATIONS IN THE STATE OF COLORADO. THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES INCONNECTION WITH ITS EXEMPT ACTIVITIES. IN ADDITION, THE ORGANIZATION IS TREATED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025, AND JUNE 30, 2024. THE STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2025, AND JUNE 30, 2024.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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