Civic Intelligence

San Juan County Search and Rescue

990 • Fiscal year 2023 • EIN 84-1610353

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 30, 2024

PO Box 4Silverton, CO 81433

(970) 387-8329

Siviq Scores

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

Liabilities / Assets

94th percentile

0.95x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.08x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

17th percentile

-19%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$59,200

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-70%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

147%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$59,646

Flat from 2023

Net Assets

Flat

$3,132

Flat from 2023

Liabilities

Flat

$56,514

Flat from 2023

Revenue

Flat

$735,678

Flat from 2023

Expenses

Flat

$873,611

Flat from 2023

Net Income

Flat

-$137,933

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $29,500Liabilities 2011: $4,1962011Assets 2012: $30,321Liabilities 2012: $5,810Net Assets 2012: $24,5112012Assets 2013: $53,353Liabilities 2013: $7192013Assets 2014: $60,174Liabilities 2014: $4,979Net Assets 2014: $55,1952014Assets 2015: $68,789Liabilities 2015: $2,8792015Assets 2016: $128,737Liabilities 2016: $3,111Net Assets 2016: $125,6262016Assets 2017: $90,929Liabilities 2017: $5,003Net Assets 2017: $85,9262017Assets 2018: $136,719Liabilities 2018: $2,316Net Assets 2018: $134,4032018Assets 2019: $61,727Liabilities 2019: $4,390Net Assets 2019: $57,3372019Assets 2020: $193,485Liabilities 2020: $64,376Net Assets 2020: $129,1092020Assets 2021: $312,723Liabilities 2021: $62,838Net Assets 2021: $249,8852021Assets 2022: $196,173Liabilities 2022: $55,108Net Assets 2022: $141,0652022Assets 2023: $59,646Liabilities 2023: $56,514Net Assets 2023: $3,1322023Assets 2023: $59,646Liabilities 2023: $56,514Net Assets 2023: $3,1322023Assets 2024: $112,256Liabilities 2024: $52,290Net Assets 2024: $59,9662024

Highlighted filing

2023

Assets$59,646
Liabilities$56,514
Net Assets$3,132

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $67,265Expenses 2011: $73,150Net Income 2011: -$5,8852011Revenue 2012: $70,243Expenses 2012: $71,036Net Income 2012: -$7932012Revenue 2013: $89,540Expenses 2013: $61,417Net Income 2013: $28,1232013Revenue 2014: $110,362Expenses 2014: $107,801Net Income 2014: $2,5612014Revenue 2015: $170,712Expenses 2015: $159,997Net Income 2015: $10,7152015Revenue 2016: $219,707Expenses 2016: $159,991Net Income 2016: $59,7162016Revenue 2017: $236,158Expenses 2017: $275,858Net Income 2017: -$39,7002017Revenue 2018: $235,461Expenses 2018: $186,984Net Income 2018: $48,4772018Revenue 2019: $202,200Expenses 2019: $279,266Net Income 2019: -$77,0662019Revenue 2020: $350,587Expenses 2020: $278,815Net Income 2020: $71,7722020Revenue 2021: $448,287Expenses 2021: $327,511Net Income 2021: $120,7762021Revenue 2022: $297,737Expenses 2022: $412,394Net Income 2022: -$114,6572022Revenue 2023: $735,678Expenses 2023: $873,611Net Income 2023: -$137,9332023Revenue 2023: $735,678Expenses 2023: $873,611Net Income 2023: -$137,9332023Revenue 2024: $763,289Expenses 2024: $706,455Net Income 2024: $56,8342024

Highlighted filing

2023

Revenue$735,678
Expenses$873,611
Net Income-$137,933
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 30, 2024
Return Version
2023v5.1
Gross Receipts
$735,678
Mission and Program Overview

Mission

Avalanche School - Avalanche and snow science educationSearch and Rescue - Adjunct to San Juan County Sheriff Dept

Since 1962, the Silverton Avalanche School has educated backcountry travelers about the hazards of the mountains. As the oldest, continuously operating snow safety and avalanche education program in the United States, Silverton Avalanche School is dedicated to empowering our students with the tools, technologies, tactics and techniques to make competent decisions in consequential mountain terrain.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,848$29,563▲ $12,715
Cash and Non-Interest-Bearing Accounts$179,325$23,977▼ $155,348
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$196,173$59,646▼ $136,527
Other Assets Total-$6,106-
Liabilities
Unsecured Notes Loans Payable$51,100$48,829▼ $2,271
Accounts Payable and Accrued Expenses$4,008$7,685▲ $3,677
Total Liabilities$55,108$56,514▲ $1,406
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$141,065$3,132▼ $137,933
Total Net Assets Fund Balance$141,065$3,132▼ $137,933
Total Liabilities and Net Assets / Fund Balance$196,173$59,646▼ $136,527

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,563$47,493$77,056
Other Assets Org$737--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael AckermanExecutive DirectorFT$59,200$59,200

Board Members and Trustees

NameTitle
Kimmett HollandPresident
Aaron ReillyTrustee
Jack DantTrustee
Jim DonovanTrustee
Jonathan WilsonTrustee
Matt GlickTrustee
Dave AustinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$24,018
Program Service Revenue
$711,660
Investment Income
$0
Other Revenue
$0
All Other Contributions
$17,842
Change in Net Assets
$-137,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$554,778
Other Expenses$318,833
Total Fundraising Expense$11,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$370,608--$370,608
Payroll Taxes$121,013$1,702$851$123,566
All Other Expenses$56,657$3,588$1,435$61,680
Current Officers, Directors, Trustees, and Key Employees$50,320$5,920$2,960$59,200
Travel$46,409$5,460$2,730$54,599
Fees for Services Other$50,660--$50,660
Occupancy$37,783$4,445$2,222$44,450
Other Expenses$10,237$1,205$602$12,044
Insurance$9,737$1,145$573$11,455
Depreciation Depletion$6,785--$6,785
Fees for Services Accounting-$5,618-$5,618
Office Expenses$2,165$255$127$2,547
Advertising$1,710$201$101$2,012
Other Employee Benefits$1,404--$1,404
Fees for Services Legal-$40-$40
Total Functional Expenses$832,431$29,579$11,601$873,611
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

The Executive Director reviews and approves the Form 990 prior to being finalized. All members of the governing body are provided a copy of the Form 990 once finalized.

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

Annually all Board Members review any potential conflicts and communicate with the Board. During the year, if any potential conflicts arise, they are discussed at that time.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest,and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Silverton Avalanche School
EIN
84-1610353
Phone
9703878329
Address
PO Box 4, Silverton, CO 81433

Signing Officer

Name
Michael Ackerman
Title
Executive Director
Signed
2024-09-30
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
39
Volunteers
20

Preparer

Firm
Fredrick Zink & Associates PC
Address
954 E Second Ave Ste 201, Durango, CO 81301
Preparer
Michelle Sainio
Phone
9702470506
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IRS990/OtherExpensesGrp/Desc1Equipment
IRS990/OtherExpensesGrp/Desc2Tax and License
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt0602
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01205
IRS990/OtherExpensesGrp/ProgramServicesAmt037674
IRS990/OtherExpensesGrp/ProgramServicesAmt115563
IRS990/OtherExpensesGrp/ProgramServicesAmt213706
IRS990/OtherExpensesGrp/ProgramServicesAmt310237
IRS990/OtherExpensesGrp/TotalAmt037674
IRS990/OtherExpensesGrp/TotalAmt115563
IRS990/OtherExpensesGrp/TotalAmt213706
IRS990/OtherExpensesGrp/TotalAmt312044
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0370608
IRS990/OtherSalariesAndWagesGrp/TotalAmt0370608
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0851
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01702
IRS990/PayrollTaxesGrp/ProgramServicesAmt0121013
IRS990/PayrollTaxesGrp/TotalAmt0123566
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Avalanche School
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0711660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0711660
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02670
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0126070
IRS990/PYOtherRevenueAmt0-3813
IRS990/PYProgramServiceRevenueAmt0298880
IRS990/PYRevenuesLessExpensesAmt0-114657
IRS990/PYSalariesCompEmpBnftPaidAmt0286324
IRS990/PYTotalExpensesAmt0412394
IRS990/PYTotalRevenueAmt0297737
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-137933
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0711660
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt024018
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt087627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt086427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt025846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0226588
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0226588
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt024018
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt087627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt086427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt025846
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0226588
IRS990ScheduleA/TotalSupportAmt0226588
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt029563
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047493
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077056
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05369
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1737
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Credit Card Receivables
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Inventory Asset
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029563
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06106
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director reviews and approves the Form 990 prior to being finalized. All members of the governing body are provided a copy of the Form 990 once finalized.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually all Board Members review any potential conflicts and communicate with the Board. During the year, if any potential conflicts arise, they are discussed at that time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All governing documents, conflict of interest,and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0196173
IRS990/TotalAssetsEOYAmt059646
IRS990/TotalAssetsGrp/BOYAmt0196173
IRS990/TotalAssetsGrp/EOYAmt059646
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024018
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011601
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029579
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0832431
IRS990/TotalFunctionalExpensesGrp/TotalAmt0873611
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt055108
IRS990/TotalLiabilitiesEOYAmt056514
IRS990/TotalLiabilitiesGrp/BOYAmt055108
IRS990/TotalLiabilitiesGrp/EOYAmt056514
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03132
IRS990/TotalProgramServiceExpensesAmt0832431
IRS990/TotalProgramServiceRevenueAmt0711660
IRS990/TotalReportableCompFromOrgAmt059200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0711660
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0735678
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0196173
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt059646
IRS990/TravelGrp/FundraisingAmt02730
IRS990/TravelGrp/ManagementAndGeneralAmt05460
IRS990/TravelGrp/ProgramServicesAmt046409
IRS990/TravelGrp/TotalAmt054599
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt051100
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt048829
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 4
IRS990/USAddress/CityNm0Silverton
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081433
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.avyschool.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.52$0.60$7.63$7.06$0.57
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.57$0.03$7.36$8.74$1.38
2023Summary only. Only limited summary data is available for this year.$0.60$0.57$0.03$7.36$8.74$1.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.55$1.41$2.98$4.12$1.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.63$2.50$4.48$3.28$1.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.64$1.29$3.51$2.79$0.72
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.04$0.57$2.02$2.79$0.77
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.02$1.34$2.35$1.87$0.48
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.05$0.86$2.36$2.76$0.40
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.03$1.26$2.20$1.60$0.60
2015Summary only. Only limited summary data is available for this year.$0.69$0.03$1.71$1.60$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.55$1.10$1.08$0.03
2013Summary only. Only limited summary data is available for this year.$0.53$0.01$0.90$0.61$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.06$0.25$0.70$0.71$0.01
2011Summary only. Only limited summary data is available for this year.$0.30$0.04$0.67$0.73$0.06