Civic Intelligence

Summit Huts Association

EIN 84-1072451 • 501(c)3 • Breckenridge, CO

Profile

Summit Huts Association provides inspirational backcountry refuge for self-propelled mountain recreational users and provides a unique venue in spectacular natural settings for community, charitable and education programs. Summit Huts Association is a non-profit organization founded in 1987 and dedicated to developing and maintaining a system of backcountry cabins linked by non-motorized trails in Summit County, Colorado. SHA operates under special use permits from the Forest Service, USDA, in the White River and Pike-San Isabel National Forests.SHA is responsible for construction, maintenance, and supply of its huts.When fully developed, the Summit Huts system will consist of seven of more cabins.Summits Huts Association strives to provide opportunities for education about self-sufficiency, the high altitude environment, backcountry ethics, winter and avalanche safety, and other relevant topics.

PO Box 2830Breckenridge, CO 80424

www.summithuts.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

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

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M 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

50th percentile

4.0%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

73rd percentile

25%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$2,590,226

Up $99,465 (+4.0%) from 2024

Liabilities

Up

$15,085

Up $2,440 (+19%) from 2024

Net Assets

Up

$2,575,141

Up $97,025 (+3.9%) from 2024

Operations
Liabilities / Revenue37th percentileNet Margin62nd percentile

Revenue

Up

$539,163

Up $108,711 (+25%) from 2024

Expenses

Up

$480,545

Up $50,284 (+12%) from 2024

Net Income

Up

$58,618

Up $58,427 (+30590%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $845,986Liabilities 2010: $240,230Net Assets 2010: $605,7562010Assets 2011: $830,263Liabilities 2011: $257,126Net Assets 2011: $573,1372011Assets 2012: $832,838Liabilities 2012: $271,010Net Assets 2012: $561,8282012Assets 2013: $812,955Liabilities 2013: $285,656Net Assets 2013: $527,2992013Assets 2014: $819,091Liabilities 2014: $302,285Net Assets 2014: $516,8062014Assets 2015: $854,317Liabilities 2015: $254,834Net Assets 2015: $599,4832015Assets 2016: $880,570Liabilities 2016: $274,963Net Assets 2016: $605,6072016Assets 2017: $901,857Liabilities 2017: $287,285Net Assets 2017: $614,5722017Assets 2018: $1,285,430Liabilities 2018: $304,073Net Assets 2018: $981,3572018Assets 2019: $2,261,386Liabilities 2019: $321,776Net Assets 2019: $1,939,6102019Assets 2020: $2,198,886Liabilities 2020: $38,612Net Assets 2020: $2,160,2742020Assets 2021: $2,299,843Liabilities 2021: $112,191Net Assets 2021: $2,187,6522021Assets 2022: $2,393,902Liabilities 2022: $66,520Net Assets 2022: $2,327,3822022Assets 2023: $2,455,146Liabilities 2023: $9,335Net Assets 2023: $2,445,8112023Assets 2024: $2,490,761Liabilities 2024: $12,645Net Assets 2024: $2,478,1162024Assets 2025: $2,590,226Liabilities 2025: $15,085Net Assets 2025: $2,575,1412025

Highlighted filing

2025

Assets$2,590,226
Liabilities$15,085
Net Assets$2,575,141
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $233,3982010Revenue 2011: $201,616Expenses 2011: $234,237Net Income 2011: -$32,6212011Expenses 2012: $215,5322012Revenue 2013: $189,910Expenses 2013: $224,439Net Income 2013: -$34,5292013Revenue 2014: $216,349Expenses 2014: $226,843Net Income 2014: -$10,4942014Revenue 2015: $257,558Expenses 2015: $233,677Net Income 2015: $23,8812015Revenue 2016: $259,688Expenses 2016: $253,328Net Income 2016: $6,3602016Revenue 2017: $263,874Expenses 2017: $256,944Net Income 2017: $6,9302017Revenue 2018: $645,030Expenses 2018: $279,280Net Income 2018: $365,7502018Revenue 2019: $1,300,362Expenses 2019: $343,001Net Income 2019: $957,3612019Revenue 2020: $341,378Expenses 2020: $423,909Net Income 2020: -$82,5312020Revenue 2021: $412,401Expenses 2021: $386,210Net Income 2021: $26,1912021Revenue 2022: $537,392Expenses 2022: $364,696Net Income 2022: $172,6962022Revenue 2023: $483,497Expenses 2023: $382,953Net Income 2023: $100,5442023Revenue 2024: $430,452Expenses 2024: $430,261Net Income 2024: $1912024Revenue 2025: $539,163Expenses 2025: $480,545Net Income 2025: $58,6182025

Highlighted filing

2025

Revenue$539,163
Expenses$480,545
Net Income$58,618
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,590,226
Liabilities
$15,085
Net assets
$2,575,141
Revenue
$539,163
Expenses
$480,545
Net income
$58,618
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.02$2.58$0.54$0.48$0.06
2024Summary only. Only limited summary data is available for this year.$2.49$0.01$2.48$0.43$0.43$0.00
2023Summary only. Only limited summary data is available for this year.$2.46$0.01$2.45$0.48$0.38$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.07$2.33$0.54$0.36$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.11$2.19$0.41$0.39$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.04$2.16$0.34$0.42$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.32$1.94$1.30$0.34$0.96
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.30$0.98$0.65$0.28$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.29$0.61$0.26$0.26$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.27$0.61$0.26$0.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.25$0.60$0.26$0.23$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.30$0.52$0.22$0.23$0.01
2013Summary only. Only limited summary data is available for this year.$0.81$0.29$0.53$0.19$0.22$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.27$0.56$0.22
2011Summary only. Only limited summary data is available for this year.$0.83$0.26$0.57$0.20$0.23$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.24$0.61$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$543,393
Mission and Program Overview

Mission

Summit huts association ("sha") provides inspirational backcountry refuge for self-propelled mountain recreational users and provides a unique venue in spectacular natural settings for community, charitable, and education programs. Summit huts association is a nonprofit organization founded in 1987 and dedicated to developing and maintaining a system of backcountry cabins linked by non-motorized trails in summit county, colorado. Sha operates under special use permits from the forest service, usda, and the white river and pike-san isabel national forests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,565,490$1,873,191▲ $307,701
Savings and Temporary Cash Investments$556,027$311,287▼ $244,740
Cash and Non-Interest-Bearing Accounts$9,154$8,602▼ $552
Total Assets$2,490,761$2,590,226▲ $99,465
Other Assets Total$360,090$397,146▲ $37,056
Liabilities
Other Liabilities$12,645$15,085▲ $2,440
Total Liabilities$12,645$15,085▲ $2,440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,393,962$2,491,537▲ $97,575
Net Assets With Donor Restrictions$84,154$83,604▼ $550
Total Net Assets Fund Balance$2,478,116$2,575,141▲ $97,025
Total Liabilities and Net Assets / Fund Balance$2,490,761$2,590,226▲ $99,465

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,596,542$685,930$2,282,472
Other Land Buildings$276,649$181,672$458,321
Equipment-$25,385$25,385
Other Assets Org$36,001--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$360,090$3,000▲ $34,056-$397,146
2023$330,862$500▲ $28,728-$360,090
2022$316,490-▲ $14,372-$330,862
2021$353,345-▼ $36,855-$316,490
2020$252,840$43,623▲ $56,882-$353,345
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg GuevaraExecutive DiFT$80,000$8,336$88,336

Board Members and Trustees

NameTitle
Brandon BaileyPresident
Howard BelloweBoard Mbr at
Jaimee KeeneBoard Mbr at
Robert DicksonBoard Mbr at
Lauren JeffersonBaord Mbr at
Nick DomkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$368,817
Program Service Revenue
$128,420
Investment Income
$7,498
Other Revenue
$34,428
All Other Contributions
$353,641
Change in Net Assets
$58,618

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles2$288,448Independent Appraisals
Total Noncash Contributions2$288,448-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,484
Salaries, Compensation, and Employee Benefits$166,061
Total Fundraising Expense$45,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$71,910$7,990-$79,900
Depreciation Depletion$78,760--$78,760
Advertising--$41,789$41,789
Insurance$41,196--$41,196
All Other Expenses$38,387$2,696-$41,083
Other Salaries and Wages$38,115$1,090$1,090$40,295
Other Employee Benefits$25,185$2,610$1,305$29,100
Fees for Services Other$23,230--$23,230
Payroll Taxes$14,251$1,677$838$16,766
Other Expenses$10,036--$10,036
Occupancy$7,612$1,343-$8,955
Fees for Service Investment Mgmnt Fees-$4,351-$4,351
Fees for Services Legal-$4,063-$4,063
Travel$3,996--$3,996
Information Technology$2,111--$2,111
Fees for Services Accounting-$2,000-$2,000
Office Expenses$1,126$199-$1,325
Total Functional Expenses$407,504$28,019$45,022$480,545
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,658
Fundraising Direct Expenses$4,230
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Backcountry Bal$43,658$38,658$4,230$34,428
Total Events$43,658$38,658$4,230$34,428
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Summit Credit Card$8,903
Payroll Liabilities$6,182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 4

“Effecive 8/15/2024 sha made significant changes to their bylaws as follows: 1. Sha removed membership of the corporation from the bylaws. 2. The minimum number of the board of directors was decreased to 3 from 5 and added a maximum number of 9. 3. Sha added term-limits for the board of directors: a director may serve for maximum of three, three-year terms. Once a director has served a total of 9 years as a director, whether such years were consecutive or non- consecutive, the director will cease to be a director and will not be eligible to serve as a director in the future. Previously there was no term-limit.”

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

“An electronic draft copy of the return is provided to the sha board prior to filing.”

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

“Discussion at board meetings when a potential conflict of interest arises.”

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

“The board of directors annually reviews and approves the executive director's salary.”

Form 990, Page 6, Part VI, Line 19

“Sha makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Huts Association
EIN
84-1072451
Phone
9704538583
Address
PO BOX 2830, BRECKENRIDGE, CO 80424

Signing Officer

Name
Greg Guevara
Title
Executive Director
Phone
9704538583
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Guevara
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
100

Preparer

Firm
Stuhr & Associates LLC
Address
PO BOX 573, FRISCO, CO 80443
Preparer
Jolene R Reddell
Phone
9706685516
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Summit huts association ("sha") provides inspirational backcountry refuge for self-propelled mountain recreational users and provides a unique venue in spectacular natural settings for community, charitable, and education programs. Summit huts association is a nonprofit organization founded in 1987 and dedicated to developing and maintaining a system of backcountry cabins linked by non-motorized trails in summit county, colorado. Sha operates under special use permits from the forest service, usda, and the white river and pike-san isabel national forests.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The funds are for the benefit of summit huts association's janet's cabin, francie's cabin, and the sisters cabin.”

Raw XML AppendixShowing 400 of 494 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUMMIT HUTS ASSOCIATION ("SHA") PROVIDES INSPIRATIONAL BACKCOUNTRY REFUGE FOR SELF-PROPELLED MOUNTAIN RECREATIONAL USERS AND PROVIDES A UNIQUE VENUE IN SPECTACULAR NATURAL SETTINGS FOR COMMUNITY, CHARITABLE, AND EDUCATION PROGRAMS. SUMMIT HUTS ASSOCIATION IS A NONPROFIT ORGANIZATION FOUNDED IN 1987 AND DEDICATED TO DEVELOPING AND MAINTAINING A SYSTEM OF BACKCOUNTRY CABINS LINKED BY NON-MOTORIZED TRAILS IN SUMMIT COUNTY, COLORADO. SHA OPERATES UNDER SPECIAL USE PERMITS FROM THE FOREST SERVICE, USDA, AND THE WHITE RIVER AND PIKE-SAN ISABEL NATIONAL FORESTS.
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02696
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IRS990/BooksInCareOfDetail/PhoneNum03037948171
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd080424
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt09154
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt078760
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IRS990/Desc0SUMMIT HUTS ASSOCIATION MANAGES FIVE BACKCOUNTRY HUTS IN SUMMIT COUNTY, COLORADO. THE FIVE HUTS ARE AVAILABLE IN THE WINTER AND ARE USUALLY FILLED TO CAPACITY. TWO OF THE FIVE HUTS ARE ALSO AVAILABLE DURING SUMMER MONTHS, AND ONE OF THE HUTS IS OPERATED BY THE FOREST SERVICE AS A HISTORIC INTERPRETIVE SITE OPEN TO DAY VISITORS IN THE SUMMER MONTHS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/ExpenseAmt0407504
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IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04063
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IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm2NICK DOMKE
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT DICKSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MBR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MBR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BAORD MBR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MBR AT
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IRS990/MissionDesc0SUMMIT HUTS ASSOCIATION ("SHA") PROVIDES INSPIRATIONAL BACKCOUNTRY REFUGE FOR SELF-PROPELLED MOUNTAIN RECREATIONAL USERS AND PROVIDES A UNIQUE VENUE IN SPECTACULAR NATURAL SETTINGS FOR COMMUNITY, CHARITABLE, AND EDUCATION PROGRAMS. SUMMIT HUTS ASSOCIATION IS A NONPROFIT ORGANIZATION FOUNDED IN 1987 AND DEDICATED TO DEVELOPING AND MAINTAINING A SYSTEM OF BACKCOUNTRY CABINS LINKED BY NON-MOTORIZED TRAILS IN SUMMIT COUNTY, COLORADO. SHA OPERATES UNDER SPECIAL USE PERMITS FROM THE FOREST SERVICE, USDA, AND THE WHITE RIVER AND PIKE-SAN ISABEL NATIONAL FORESTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUNDS ARE FOR THE BENEFIT OF SUMMIT HUTS ASSOCIATION'S JANET'S CABIN, FRANCIE'S CABIN, AND THE SISTERS CABIN.
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