Civic Intelligence

Mountain Recreation Foundation

EIN 85-1542687 • 501(c)3 • Gypsum, CO

Profile

Public Charity

52 Lundgren BlvdGypsum, CO 81637

www.mountainrecfoundation.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$90,017

Up $28,859 (+47%) from 2023

Liabilities

Down

$0

Down $7,215 (-100%) from 2023

Net Assets

Up

$90,017

Up $36,074 (+67%) from 2023

Revenue

Up

$103,666

Up $56,093 (+118%) from 2023

Expenses

Up

$74,806

Up $32,806 (+78%) from 2023

Net Income

Up

$28,860

Up $23,287 (+418%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2021: $18,402Liabilities 2021: $0Net Assets 2021: $18,4022021Assets 2022: $48,370Liabilities 2022: $0Net Assets 2022: $48,3702022Assets 2023: $61,158Liabilities 2023: $7,215Net Assets 2023: $53,9432023Assets 2024: $90,017Liabilities 2024: $0Net Assets 2024: $90,0172024

Highlighted filing

2024

Assets$90,017
Liabilities$0
Net Assets$90,017

Operations Trend

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

$150K$100K$50K$0Revenue 2021: $18,402Expenses 2021: $0Net Income 2021: $18,4022021Revenue 2022: $33,748Expenses 2022: $15,000Net Income 2022: $18,7482022Revenue 2023: $47,573Expenses 2023: $42,000Net Income 2023: $5,5732023Revenue 2024: $103,666Expenses 2024: $74,806Net Income 2024: $28,8602024

Highlighted filing

2024

Revenue$103,666
Expenses$74,806
Net Income$28,860

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 5, 2025
Return Version
2024v5.2
Gross Receipts
$103,666
Mission and Program Overview

Mission

509(a)(3) Support Organization

Program Services

DescriptionGrantsExpenses
Grants to Sponsored Organizations under 509(a)(3)$72,000$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAREN CERIMELEPresident-$0--
EMILY MCGAVINVice President-$0--
JENNIFER WRIGHTTreasurer-$0--
TIMOTHY HALEYDirector-$0--
BRATZO HORRUITINERDirector-$0--
MIKE MURRAYDirector-$0--
MELINA VALSECIADirector-$0--
JOANNA KERWINDirector-$0--
FAVIOLA ALDERETEDirector-$0--
JASON COWLESDirector-$0--
Filing and Contact Details

Filer

Filer Name
Mountain Recreation Foundation
EIN
85-1542687
In Care Of
% MAREN CERIMELE
Phone
9707778888
Address
52 Lundgren Blvd, Gypsum, CO 81637

Signing Officer

Name
Maren Cerimele
Title
President
Phone
9707778888
Signed
2025-08-05
Discuss with paid preparer
Yes

Preparer

Firm
Marchetti & Weaver LLC
Address
28 SECOND ST STE 213, Edwards, CO 81632
Preparer
Kenneth J Marchetti
Phone
9709266060
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description AmountMISCELLANEOUS INCOME 2,146

List of grants and similar amounts paid Part I line 10

Activity Parks and Recreation Grantee Mountain Recreation Metro District Street 52 Lundgren Blvd City, State, Zip Gypsum, CO 81637Relationship 509(a)(3) Sponsored Organization Amount 10,000Activity Eagle Valley Trail Bike and Pedestrian Path Grantee Eagle County Colorado Street 500 Broadway City, State, Zip Eagle, CO 81631Relationship 509(a)(3) Sponsored Organization Amount 62,000

Description of other expenses Part I line 16

Description AmountOperating Expense 687Administration Fee 2,119

Other changes in net assets or fund balances Part I line 20

Description AmountBeginning Balance Adjustment 7,214

Description of other assets Part II line 24

Category Beginning of Year End of YearAccounts Receivable 63 63

Description of total liabilities Part II line 26

Category Beginning of Year End of YearAccounts Payable 7,215 0

Activity not previously reported to the IRS Part V line 33

Part V, Question 33: Mountain Rec Foundation originally applied as a NTEE Code N11 Single Organization Support Organization (Form 1023 Part IV, Question 2). Mountain Rec Foundation has now expanded its activities to provide fiscal sponsor services to Eagle County, Colorado to raise funds to construct the Eagle Valley Trail, a bicycle, pedestrian and recreation trail within Eagle County. A significant portion of the Eagle Valley Trail is within the boundaries of Mountain Recreation Metropolitan District. MRF should now be recognized as an NTEE Code N12 Organization. Form 1023 Part IV Question 9 regarding grants, loans or distributions to other organizations was originally answered No but now needs to be updated to report that MRF raises funds for Eagle County, Colorado. Form 1023 Part IV Question 17 also now needs to be updated to report that MRF fundraises for Eagle County, Colorado to construct the Eagle Valley Trail.

Raw XML Appendix216 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAREN CERIMELE
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt063
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IRS990EZ/OtherChangesInNetAssetsAmt07214
IRS990EZ/OtherExpensesTotalAmt02806
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IRS990EZ/PrimaryExemptPurposeTxt0509(a)(3) Support Organization
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt072000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt074806
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Two of the Organization's 10 Board members have been appointed by the Supported Organization.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Fund raising for parks and recreation facilites and programs of Mountain Recreation Metropolitan District and for construction of the Eagle Valley Trail owned by Eagle County, Colorado
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2This organization supported the parks and recreation activities of Mountain Recreation Metropolitan District and the Eagle Valley Trail owned by Eagle County Colorado which serves a recreational purpose for Eagle County Government.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3The Eagle Valley Trail is an exempt activity Eagle County was engaged in.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Appointed or elected Part IV Sect D line 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Support government entity Part IV Sect E line 1c
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Directly further the exempt purposes Part IV Sect E line 2a
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt162000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Mountain Rec Metro Dist
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1Eagle Valley TrlsEagle County
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMISCELLANEOUS INCOME 2,146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activity Parks and Recreation Grantee Mountain Recreation Metro District Street 52 Lundgren Blvd City, State, Zip Gypsum, CO 81637Relationship 509(a)(3) Sponsored Organization Amount 10,000Activity Eagle Valley Trail Bike and Pedestrian Path Grantee Eagle County Colorado Street 500 Broadway City, State, Zip Eagle, CO 81631Relationship 509(a)(3) Sponsored Organization Amount 62,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountOperating Expense 687Administration Fee 2,119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description AmountBeginning Balance Adjustment 7,214
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Category Beginning of Year End of YearAccounts Receivable 63 63
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Category Beginning of Year End of YearAccounts Payable 7,215 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Part V, Question 33: Mountain Rec Foundation originally applied as a NTEE Code N11 Single Organization Support Organization (Form 1023 Part IV, Question 2). Mountain Rec Foundation has now expanded its activities to provide fiscal sponsor services to Eagle County, Colorado to raise funds to construct the Eagle Valley Trail, a bicycle, pedestrian and recreation trail within Eagle County. A significant portion of the Eagle Valley Trail is within the boundaries of Mountain Recreation Metropolitan District. MRF should now be recognized as an NTEE Code N12 Organization. Form 1023 Part IV Question 9 regarding grants, loans or distributions to other organizations was originally answered No but now needs to be updated to report that MRF raises funds for Eagle County, Colorado. Form 1023 Part IV Question 17 also now needs to be updated to report that MRF fundraises for Eagle County, Colorado to construct the Eagle Valley Trail.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Activity not previously reported to the IRS Part V line 33
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-05
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ReturnHeader/Filer/EIN0851542687
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ReturnHeader/Filer/PhoneNum09707778888
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCHETTI & WEAVER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028 SECOND ST STE 213
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Edwards
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081632
ReturnHeader/PreparerPersonGrp/PhoneNum09709266060
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH J MARCHETTI
ReturnHeader/ReturnTs02025-08-15T14:52:41-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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