Black Mountain Ranch FY2021 filing

Not tax-deductible

Maple Falls, WA501(c)(7)EIN 23-7152814Revenue $1.7M in FY2021

On file with the IRSblackmountainranch.orgPo Box 1883, 98266-1883 · Maple Falls, WATax-exempt since Jul 1976

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To provide members with camping, swimming, golfing and horseback riding services.

83¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.1M a year · 37% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$217K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-3% vs prior year
Spent
$1.6M
To programs
83%
Net assets
$4.4M
By yearFY2020–FY2024
Revenue
$1.7M
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$1.7M
FY2023$6.1M
FY2024$3.2M
Expenses
$1.6M
FY2021▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.9M
FY2023$1.9M
FY2024$2.2M
Net assets
$4.4M
FY2021▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.2M
FY2021$4.4M
FY2022$4.2M
FY2023$8.4M
FY2024$9.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.3M Management & general 1% · $16K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Black Mountain Ranch executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers members camping, swimming, golfing, and horseback riding.

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Provided by the organization

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1 program · in their own filed words · FY2021
01

Provided 1000 members with camping, swimming, golfing and horseback riding.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$4K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$16K
Owns and owesPt X
$4.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$4.6M
LiabilitiesLn 26$217K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$4K
Gains on assetsLn 7$4K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$244K
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.1M
Other assetsLn 15−$396
Total assetsLn 16$4.6M
LiabilitiesLn 26$217K
Net assetsLn 32$4.4M
OperationsPt I, VI
EmployeesI 530
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.2M$1.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.2M$3.1M
Total assetsLn 16$4.5M$4.6M
LiabilitiesLn 26$251K$217K
Net assetsLn 32$4.2M$4.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$635K$635K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$109K$109K
Payroll taxesLn 10$44K$44K
Management feesLn 11a$0
Legal feesLn 11b$352$352
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$6K$6K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$245K
InsuranceLn 23$68K$68K
Other expenses (24a–d)Ln 24$291K$291K
All other expensesLn 24e$167K$151K$16K
Total functional expensesLn 25$1.6M$1.3M$16K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.2M$2.2M$947K$9.4M 990 PDF
FY2023 $6.1M$1.9M$4.2M$8.4M 990 PDF
FY2022 $1.7M$1.9M−$135K$4.2M 990 PDF
FY2021 Viewing $1.7M$1.6M$102K$4.4M 990 PDF
FY2020 $1.7M$1.5M$237K$4.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,674,621 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,719,590$1,670,121
I-10 Investment incomePrior year $2,240$4,500
I-11 Other revenue$0
I-12 Total revenuePrior year $1,721,830$1,674,621
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $737,033$787,401
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $747,799$785,553
I-18 Total expensesPrior year $1,484,832$1,572,954
I-19 Revenue less expensesPrior year $236,998$101,667
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,674,621 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,670,121$1,670,121
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $4,500$4,500
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $4,500 · Excluded from tax $1,670,121$1,674,621
Part IX · Statement of functional expenses $1,572,954 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $634,736$634,736
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $109,005$109,005
IX-10 Payroll taxesPrograms $43,660$43,660
IX-11a Management fees$0
IX-11b Legal feesPrograms $352$352
IX-11c Accounting feesPrograms $6,735$6,735
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,378$1,378
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $5,898$5,898
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$245,002
IX-23 InsurancePrograms $68,200$68,200
IX-24 Other expenses (24a–d)Programs $290,505$290,505
IX-24e All other expensesPrograms $151,299 · Management $16,184$167,483
IX-25 Total functional expensesPrograms $1,311,768 · Management $16,184 · Fundraising $0$1,572,954
Part X · Balance sheet $4,570,480 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $282,735$243,934
X-2 Savings and temporary cash investmentsStart of year $913,051$1,191,697
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $52,156$57,266
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $3,237,463$3,077,979
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year −$931−$396
X-16 Total assetsStart of year $4,484,474$4,570,480
X-17 Accounts payable and accrued expensesStart of year $113,234$67,115
X-25 Other liabilitiesStart of year $111,243$129,711
X-26 Total liabilitiesStart of year $250,740$217,063
X-32 Total net assets or fund balancesStart of year $4,233,734$4,353,417
X-33 Total liabilities and net assetsStart of year $4,484,474$4,570,480
Part XI · Reconciliation of net assets $4,353,417 net assets at year end
XI-1 Total revenue$1,674,621
XI-2 Total expenses$1,572,954
XI-3 Revenue less expenses$101,667
XI-4 Net assets at start of year$4,233,734
XI-8 Prior period adjustments$18,016
XI-10 Net assets at end of year$4,353,417

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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