Civic Intelligence

Summit Huts and Trails Association

990 • Fiscal year 2018 • EIN 84-1072451

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 11, 2018

Organization ProfileWWW.SUMMITHUTS.ORG
PO Box 2830Breckenridge, CO 80424

(970) 453-8583

Siviq Scores

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

Liabilities / Assets

67th percentile

0.24x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.47x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

93rd percentile

57%

Higher net margin than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

96th percentile

144%

Faster revenue growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$1,285,430

Up $383,573 (+43%) from 2017

Net Assets

Up

$981,357

Up $366,785 (+60%) from 2017

Liabilities

Up

$304,073

Up $16,788 (+5.8%) from 2017

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin93rd percentile

Revenue

Up

$645,030

Up $381,156 (+144%) from 2017

Expenses

Up

$279,280

Up $22,336 (+8.7%) from 2017

Net Income

Up

$365,750

Up $358,820 (+5178%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$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

2018

Assets$1,285,430
Liabilities$304,073
Net Assets$981,357
Open 2018 Filing

Operations Trend

Revenue Growth96th percentile

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

2018

Revenue$645,030
Expenses$279,280
Net Income$365,750
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 11, 2018
Return Version
2017v2.3
Gross Receipts
$648,031
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$584,202$914,670▲ $330,468
Savings and Temporary Cash Investments-$206,738-
Cash and Non-Interest-Bearing Accounts$291,339$131,378▼ $159,961
Total Assets$901,857$1,285,430▲ $383,573
Other Assets Total$26,316$32,644▲ $6,328
Liabilities
Other Liabilities$287,285$304,073▲ $16,788
Total Liabilities$287,285$304,073▲ $16,788
Net Assets / Fund Balance
Unrestricted Net Assets$614,572$944,357▲ $329,785
Temporarily Rstr Net Assets-$37,000-
Total Net Assets Fund Balance$614,572$981,357▲ $366,785
Total Liabilities and Net Assets / Fund Balance$901,857$1,285,430▲ $383,573

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$903,608$318,024$1,221,632
Other Land Buildings$11,062$118,401$129,463
Equipment-$24,087$24,087

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$26,281$4,500▲ $1,863-$32,644
2016$22,241-▲ $4,040-$26,281
2015$21,474-▲ $1,767-$22,241
2014-$21,093▲ $381-$21,474
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Rich RowleyPresident
David JeffersonAt Large
Maggie LiflandSecretary
Mike ShambargerTreasurer
Chris TennelVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Colorado TimberframeConstruction1005 S 120TH STREET 101, Lafayette, CO 80026$190,305
Revenue and Support

Revenue Composition

Contributions and Grants
$384,378
Program Service Revenue
$234,995
Investment Income
$1,219
Other Revenue
$24,438
All Other Contributions
$384,378
Change in Net Assets
$365,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$141,347
Other Expenses$137,933
Total Fundraising Expense$1,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,100$6,825-$113,925
Insurance$27,876$1,376-$29,252
All Other Expenses$23,507$858-$24,365
Depreciation Depletion$22,415--$22,415
Other Employee Benefits$18,707--$18,707
Payroll Taxes$8,193$522-$8,715
Fees for Services Other$7,059--$7,059
Other Expenses$6,928--$6,928
Office Expenses$2,098$372-$2,470
Fees for Services Accounting-$1,150-$1,150
Advertising--$1,067$1,067
Travel$155--$155
Conferences and Meetings-$137-$137
Fees for Service Investment Mgmnt Fees-$69-$69
Total Functional Expenses$266,904$11,309$1,067$279,280
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,953
Fundraising Direct Expenses$3,001
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Backcountry Bal$26,953$26,953$1,189$25,764
Total Events$26,953$26,953$3,001$23,952
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 Liability$304,073
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 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
Rich Rowley
Title
President
Phone
9704538583
Signed
2018-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rich Rowley
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
110

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 and francie's cabin.”

Raw XML AppendixShowing 400 of 419 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0188684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01097111
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt026953
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0201438
IRS990ScheduleA/Total509Grp/TotalAmt01555841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0647787
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01558926
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IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0318024
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt026281
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04500
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt032644
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01863
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt022241
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt026281
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04040
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021474
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022241
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01767
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt021093
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021474
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0381
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024087
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011062
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0118401
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0129463
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0304073
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUNDS ARE FOR THE BENEFIT OF SUMMIT HUTS ASSOCIATION'S JANET'S CABIN AND FRANCIE'S CABIN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0914670
IRS990ScheduleD/TotalLiabilityAmt0304073
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BACKCOUNTRY BAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01812
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01812
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026953
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023952
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01189
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01189
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUMMIT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTRONIC DRAFT COPY OF THE RETURN IS PROVIDED TO THE SHA BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCUSSION AT BOARD MEETINGS WHEN A POTENTIAL CONFLICT OF INTEREST ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SHA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SpecialConditionDesc0EXTENSION GRANTED TO MAY 15 2019
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalProgramServiceRevenueAmt0234995
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0645030
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IRS990/TravelGrp/ProgramServicesAmt0155
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.SUMMITHUTS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICH ROWLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09704538583
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT HUTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0841072451
ReturnHeader/Filer/PhoneNum09704538583
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2830
ReturnHeader/Filer/USAddress/CityNm0BRECKENRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080424
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,285,430
Liabilities
$304,073
Net assets
$981,357
Revenue
$645,030
Expenses
$279,280
Net income
$365,750
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
2018Detailed filing. Detailed filing data is available for this year.$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