Civic Intelligence

The Access Fund

990 • Fiscal year 2018 • EIN 94-3131165

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

PO Box 17010Boulder, CO 80308

(303) 545-6772

Siviq Scores

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

Liabilities / Assets

50th percentile

0.09x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.09x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

59th percentile

$80,422

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

69th percentile

8.3%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

56th percentile

6.2%

Faster revenue growth than 56% of similar nonprofits.

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

Assets

Up

$3,205,387

Up $245,566 (+8.3%) from 2017

Net Assets

Up

$2,920,610

Up $413,179 (+16%) from 2017

Liabilities

Down

$284,777

Down $167,613 (-37%) from 2017

Revenue

Up

$3,344,909

Up $196,332 (+6.2%) from 2017

Expenses

Up

$2,894,812

Up $187,052 (+6.9%) from 2017

Net Income

Up

$450,097

Up $9,280 (+2.1%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,212,714Liabilities 2010: $108,861Net Assets 2010: $1,103,8532010Assets 2011: $1,562,767Liabilities 2011: $138,324Net Assets 2011: $1,424,4432011Assets 2012: $1,743,144Liabilities 2012: $144,633Net Assets 2012: $1,598,5112012Assets 2013: $1,976,467Liabilities 2013: $156,044Net Assets 2013: $1,820,4232013Assets 2014: $2,103,836Liabilities 2014: $154,174Net Assets 2014: $1,949,6622014Assets 2015: $2,119,274Liabilities 2015: $151,570Net Assets 2015: $1,967,7042015Assets 2016: $2,140,093Liabilities 2016: $99,149Net Assets 2016: $2,040,9442016Assets 2017: $2,959,821Liabilities 2017: $452,390Net Assets 2017: $2,507,4312017Assets 2018: $3,205,387Liabilities 2018: $284,777Net Assets 2018: $2,920,6102018Assets 2019: $3,388,478Liabilities 2019: $305,974Net Assets 2019: $3,082,5042019Assets 2020: $4,327,193Liabilities 2020: $679,081Net Assets 2020: $3,648,1122020Assets 2021: $5,236,547Liabilities 2021: $405,516Net Assets 2021: $4,831,0312021Assets 2022: $5,371,494Liabilities 2022: $472,105Net Assets 2022: $4,899,3892022Assets 2023: $4,463,433Liabilities 2023: $460,746Net Assets 2023: $4,002,6872023Assets 2024: $4,601,075Liabilities 2024: $429,100Net Assets 2024: $4,171,9752024Assets 2025: $4,896,762Liabilities 2025: $368,687Net Assets 2025: $4,528,0752025

Highlighted filing

2018

Assets$3,205,387
Liabilities$284,777
Net Assets$2,920,610

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $979,6172010Expenses 2011: $1,073,8222011Revenue 2012: $1,414,699Expenses 2012: $1,268,034Net Income 2012: $146,6652012Revenue 2013: $1,592,520Expenses 2013: $1,370,608Net Income 2013: $221,9122013Revenue 2014: $1,694,375Expenses 2014: $1,576,789Net Income 2014: $117,5862014Revenue 2015: $1,919,305Expenses 2015: $1,901,263Net Income 2015: $18,0422015Revenue 2016: $2,258,131Expenses 2016: $2,251,984Net Income 2016: $6,1472016Revenue 2017: $3,148,577Expenses 2017: $2,707,760Net Income 2017: $440,8172017Revenue 2018: $3,344,909Expenses 2018: $2,894,812Net Income 2018: $450,0972018Revenue 2019: $1,556,081Expenses 2019: $1,452,006Net Income 2019: $104,0752019Revenue 2020: $3,748,651Expenses 2020: $3,156,951Net Income 2020: $591,7002020Revenue 2021: $4,240,273Expenses 2021: $3,111,045Net Income 2021: $1,129,2282021Revenue 2022: $3,851,037Expenses 2022: $3,664,679Net Income 2022: $186,3582022Revenue 2023: $2,987,749Expenses 2023: $3,891,537Net Income 2023: -$903,7882023Revenue 2024: $3,557,042Expenses 2024: $3,441,334Net Income 2024: $115,7082024Revenue 2025: $3,504,708Expenses 2025: $3,167,020Net Income 2025: $337,6882025

Highlighted filing

2018

Revenue$3,344,909
Expenses$2,894,812
Net Income$450,097
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$3,349,436
Mission and Program Overview

Mission

The mission of the access fund is to lead and inspire the climbing community toward sustainable access and conservation of the climbing environment.

The access fund is dedicated to keeping climbing areas open and to conserving the climbing environment. The access fund encourages an ethic of personal responsibility, self regulation, strong conservation values, and minimum impact practices among climbers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$422,341$712,407▲ $290,066
Savings and Temporary Cash Investments$725,100$702,233▼ $22,867
Investments in Publicly Traded Securities$460,327$549,857▲ $89,530
Other Notes and Loans Receivable, Net$741,756$478,370▼ $263,386
Inventories for Sale or Use$225,658$377,855▲ $152,197
Accounts Receivable$127,725$201,682▲ $73,957
Land, Buildings, and Equipment, Net$228,642$160,806▼ $67,836
Prepaid Expenses and Deferred Charges$28,272$22,177▼ $6,095
Total Assets$2,959,821$3,205,387▲ $245,566
Liabilities
Mortgage Notes Payable Secured by Investment Property$200,000--
Accounts Payable and Accrued Expenses$184,067$193,299▲ $9,232
Escrow Account Liability$49,051$77,895▲ $28,844
Other Liabilities$12,513$9,489▼ $3,024
Grants Payable$6,759$4,094▼ $2,665
Total Liabilities$452,390$284,777▼ $167,613
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,424,814$1,493,604▲ $68,790
Unrestricted Net Assets$1,082,617$1,427,006▲ $344,389
Total Net Assets Fund Balance$2,507,431$2,920,610▲ $413,179
Total Liabilities and Net Assets / Fund Balance$2,959,821$3,205,387▲ $245,566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$133,401$249,625$383,026
Land$27,405--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zachary Lesch-huiePast InterimFT$76,356$4,066$80,422
Bradon W RobinsonPast EdFT$65,490$1,970$67,460

Board Members and Trustees

NameTitle
Kenji HaroutunianPresident
Charlie LieuDirector
Hilary HarrisDirector
Jessica YatesDirector
John WinsorDirector
Josh FriedmanDirector
Peter CroftDirector
Rob PriceDirector
Ryan GellertDirector
Shelma JunDirector
Alex KutchesSecretary
Jeff BuhlTreasurer
Jonah HarrisonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,963,144
Program Service Revenue
$344,186
Investment Income
$28,156
Other Revenue
$9,423
All Other Contributions
$1,978,269
Change in Net Assets
$450,097

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$134,444
Total Noncash Contributions1$134,444

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,344,909
Revenue Not Reported on Form 990
$522
Total Revenue per Audited Statements
$3,345,431
Total Revenue per Form 990
$3,344,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,591,318
Other Expenses$1,253,494
Total Fundraising Expense$581,626
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$870,263$143,232$181,116$1,194,611
Office Expenses$187,867$28,181$37,852$253,900
Fees for Services Other$135,149$7,488$48,190$190,827
Travel$139,068$4,709$43,217$186,994
Payroll Taxes$121,134$28,871$19,937$169,942
Current Officers, Directors, Trustees, and Key Employees$103,334$17,007$21,505$141,846
Conferences and Meetings$14,456$160$96,082$110,698
Occupancy$38,033$24,924$19,001$81,958
Other Employee Benefits$51,719$12,327$8,512$72,558
Depreciation Depletion$57,660$3,392$6,784$67,836
Fees for Services Accounting$59,658$3,384$3,150$66,192
Grants to Domestic Orgs$50,000--$50,000
Insurance$33,401$4,773$1,356$39,530
Other Expenses$22,276$724$38$23,038
Information Technology$8,261$6,642$970$15,873
All Other Expenses$11,588$93$1,650$13,331
Pension Plan Contributions$8,811$2,100$1,450$12,361
Interest-$557-$557
Total Functional Expenses$2,012,498$300,688$581,626$2,894,812

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,932,252
Expenses per Audited Statements$2,894,812
Total Expenses per Form 990$2,894,812
Expenses Not Reported on Form 990$37,440
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Under 5000---$45,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event I$254,123---
Total Events$254,123---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postage Meter Lease$5,030
Copier Lease$4,459
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 6

The access fund is a membership based organization but the members do not elect or appoint the board of directors.

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

Once the preparation of the form 990 is complete, it is reviewed by board members.

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

The policy is consistently monitored through review and observation by the board of directors. In the event an issue is before the board and a director has an unavoidable conflict of interest regarding that issue, the director shall indicate that a conflict exists, and excuse herself or himself from both the deliberations and the vote on the issue.

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

There is a compensation committee on the board that determines the executive director's salary.

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

Executive director determines all other staff members' salary based on board approved budget.

Form 990, Page 6, Part VI, Line 17

Kentucky, louisiana, maine, maryland, massachusetts, michigan, minnesota, mississippi, missouri, new hampshire, new jersey, new mexico, new york, north carolina, north dakota, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, vermont, virginia, washington, west virginia, wyoming

Form 990, Page 6, Part VI, Line 19

All public documents are available upon request. All public documents are available at www.accessfund.org

Filing and Contact Details

Filer

Filer Name
The Access Fund
EIN
94-3131165
Phone
3035456772
Address
PO BOX 17010, BOULDER, CO 80308

Signing Officer

Name
Chris Winter
Title
Executive Director
Phone
3035456772
Signed
2019-11-11

Organization Details

Principal Officer
Kenji Haroutunian
Formed
1991
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
37
Volunteers
1,700

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The access fund is dedicated to keeping climbing areas open and to conserving the climbing environment. The access fund encourages an ethic of personal responsibility, self regulation, strong conservation values, and minimum impact practices among climbers.

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

Education - access fund advances climber education through the lens of minimum impact behaviors so that climbers become better stewards of the nation's climbing resources. Through social media outreach, print publications, and the vertical times newsletter, we provide up-to-date news on policy, area reports, events, action alerts, grants, and more. Local support and mobilization - access fund works to empower local advocates to join together and form local climbing organizations. Access fund supports these local groups with grants, one-on-one guidance when an access issue occurs, educational resources, stewardship programs, and consulting on political, legal, and regulatory issues. The access fund regularly hosts conferences and summits, which bring together land managers and climbers from across the country to share best practices in climbing stewardship, land conservation, policy, local support and mobilization, and volunteer management. Risk management and landowner support - access fund works with private and public landowners on tools and strategies to mitigate both real and perceived risks of climbing-giving them the confidence and protections they need to open their land to public access. Access fund works to strengthen state recreational use statutes and helps landowners implement waiver systems and other types of access agreements to mitigate risks.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Reported on revenue and expense under account titled stewardship.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0THE ACCESS FUND IS DEDICATED TO KEEPING CLIMBING AREAS OPEN AND TO CONSERVING THE CLIMBING ENVIRONMENT. THE ACCESS FUND ENCOURAGES AN ETHIC OF PERSONAL RESPONSIBILITY, SELF REGULATION, STRONG CONSERVATION VALUES, AND MINIMUM IMPACT PRACTICES AMONG CLIMBERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CLIMBING MANAGEMENT POLICY - ACCESS FUND WORKS WITH LEGISLATORS, MEMBERS OF THE ADMINISTRATION, STATE AGENCIES, TRIBAL GOVERNMENTS, AND OFFICIALS FROM THE US FOREST SERVICE, NATIONAL PARK SERVICE, AND BUREAU OF LAND MANAGEMENT TO MAKE SURE THAT CLIMBERS' INTERESTS ARE REPRESENTED IN PUBLIC LAND PLANNING. WE WORK DIRECTLY WITH THESE OFFICIALS TO EDUCATE AND ADVOCATE FOR MANAGEMENT STRATEGIES THAT BALANCE CLIMBING ACCESS WITH RESOURCE CONSERVATION, RESPONSIBLE PLACEMENT AND REPLACEMENT OF FIXED ANCHORS, SUSTAINABLE CARE AND MANAGEMENT OF CLIMBING AREAS, AND RECOGNITION OF THE SOCIAL AND ECONOMIC BENEFITS OF CLIMBING. ACCESS FUND ALSO WORKS WITH LOCAL AND REGIONAL LAND MANAGERS ON CLIMBING MANAGEMENT PLANNING AND STEWARDSHIP OF CLIMBING AREAS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0528721
IRS990/ProgSrvcAccomActy2Grp/GrantAmt010400
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt059500
IRS990/ProgSrvcAccomActy3Grp/Desc0LAND ACQUISITION AND PROTECTION - THE ACCESS FUND CLIMBING CONSERVATION LOAN PROGRAM IS THE FIRST-EVER REVOLVING LOAN PROGRAM THAT PROVIDES LOCAL CLIMBING ORGANIZATIONS AND OTHER AGENCIES WITH THE FUNDS AND EXPERTISE TO ACT QUICKLY TO SAVE THREATENED CLIMBING AREAS. THE ACCESS FUND IS A NATIONALLY ACCREDITED LAND TRUST. IN SPECIAL CIRCUMSTANCES, ACCESS FUND WILL HOLD ENDANGERED PROPERTY ON BEHALF OF THE CLIMBING COMMUNITY. AS OF 12.31.18, ACCESS FUND RETAINED 4 LANDHOLDINGS AND 9 EASEMENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0201398
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION - ACCESS FUND ADVANCES CLIMBER EDUCATION THROUGH THE LENS OF MINIMUM IMPACT BEHAVIORS SO THAT CLIMBERS BECOME BETTER STEWARDS OF THE NATION'S CLIMBING RESOURCES. THROUGH SOCIAL MEDIA OUTREACH, PRINT PUBLICATIONS, AND THE VERTICAL TIMES NEWSLETTER, WE PROVIDE UP-TO-DATE NEWS ON POLICY, AREA REPORTS, EVENTS, ACTION ALERTS, GRANTS, AND MORE. LOCAL SUPPORT AND MOBILIZATION - ACCESS FUND WORKS TO EMPOWER LOCAL ADVOCATES TO JOIN TOGETHER AND FORM LOCAL CLIMBING ORGANIZATIONS. ACCESS FUND SUPPORTS THESE LOCAL GROUPS WITH GRANTS, ONE-ON-ONE GUIDANCE WHEN AN ACCESS ISSUE OCCURS, EDUCATIONAL RESOURCES, STEWARDSHIP PROGRAMS, AND CONSULTING ON POLITICAL, LEGAL, AND REGULATORY ISSUES. THE ACCESS FUND REGULARLY HOSTS CONFERENCES AND SUMMITS, WHICH BRING TOGETHER LAND MANAGERS AND CLIMBERS FROM ACROSS THE COUNTRY TO SHARE BEST PRACTICES IN CLIMBING STEWARDSHIP, LAND CONSERVATION, POLICY, LOCAL SUPPORT AND MOBILIZATION, AND VOLUNTEER MANAGEMENT. RISK MANAGEMENT AND LANDOWNER SUPPORT - ACCESS FUND WORKS WITH PRIVATE AND PUBLIC LANDOWNERS ON TOOLS AND STRATEGIES TO MITIGATE BOTH REAL AND PERCEIVED RISKS OF CLIMBING-GIVING THEM THE CONFIDENCE AND PROTECTIONS THEY NEED TO OPEN THEIR LAND TO PUBLIC ACCESS. ACCESS FUND WORKS TO STRENGTHEN STATE RECREATIONAL USE STATUTES AND HELPS LANDOWNERS IMPLEMENT WAIVER SYSTEMS AND OTHER TYPES OF ACCESS AGREEMENTS TO MITIGATE RISKS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.90$0.37$4.53$3.50$3.17$0.34
2024Detailed filing. Detailed filing data is available for this year.$4.60$0.43$4.17$3.56$3.44$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.46$0.46$4.00$2.99$3.89$0.90
2022Detailed filing. Detailed filing data is available for this year.$5.37$0.47$4.90$3.85$3.66$0.19
2021Detailed filing. Detailed filing data is available for this year.$5.24$0.41$4.83$4.24$3.11$1.13
2020Detailed filing. Detailed filing data is available for this year.$4.33$0.68$3.65$3.75$3.16$0.59
2019Summary only. Only limited summary data is available for this year.$3.39$0.31$3.08$1.56$1.45$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.21$0.28$2.92$3.34$2.89$0.45
2017Detailed filing. Detailed filing data is available for this year.$2.96$0.45$2.51$3.15$2.71$0.44
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.10$2.04$2.26$2.25$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.12$0.15$1.97$1.92$1.90$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.10$0.15$1.95$1.69$1.58$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.98$0.16$1.82$1.59$1.37$0.22
2012Summary only. Only limited summary data is available for this year.$1.74$0.14$1.60$1.41$1.27$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.14$1.42$1.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.11$1.10$0.98