Center Management INC

Tax-deductible

Jackson, WY501(c)(3)Since 2011Recreation & SportsEIN 45-3574390

Cmi's mission is to meet the jackson community's recreational, athletic, conference and cultural needs through operation of the town-owned snow king sports and events center and surrounding park areas.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 7 volunteers and 11 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
2 of 5
filings with a surplus
Average deficit $22K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$151K
to officers and key staff · 13% of spending
Top officer’s pay higher than 58% of similar orgs
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $105K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$290K
116% of total assets
Concern: liabilities are 116% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
-9% vs prior year
Spent
$1.2M
To programs
68%
Net assets
−$41K
By yearFY2020–FY2024
Revenue
$1.2M
FY2024▼ -9%
Revenue by fiscal year
FY2020$897K
FY2021$748K
FY2022$1.0M
FY2023$1.0M
FY2024$1.3M
FY2024$1.2M
Expenses
$1.2M
FY2024▼ -5%
Expenses by fiscal year
FY2020$945K
FY2021$678K
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2024$1.2M
Net assets
−$41K
FY2024▲ +10%
Net assets by fiscal year
FY2020$17K
FY2021$87K
FY2022$36K
FY2023−$98K
FY2024−$46K
FY2024−$41K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2012.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $787K Management & general 26% · $299K Fundraising 7% · $80K

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

Who runs it and what they're paid

4 people listed on the 990; $151K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Mana
$138,746Pt VII · Sec A
President
$12,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Robert Carruth’s $139K as General Mana is at the 58th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Robert Carruth$138,746$134,746$126,000$127,721$110,000$105,017
Jeffrey Potter—————$50,042
John Valiante$12,000$12,000$12,000$7,000$12,000$12,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Operates a sports and events center and park areas for community recreation, athletics, conferences, and culture.

Provided by the organization

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3 program services account for $787K of program spending, described in the organization's own filed words · FY2024.
01

Year-round hosting of major community events, specifically moose hockey games during the winter. Continued growth of the moose hockey program as a major revenue driver via sponsorship and TICKET/CONCESSION revenues and the premier community event during the winter months.

$441Kprogram expense
02

Providing conference space and facilities for local non-profits and civic organizations to hold conferences and fundraising events. In addition, to provide space to hold other for profit events and conferences that support the tourism based economy in jackson hole and driving sales tax revenue to the town of jackson, owner of the snow…

$318Kprogram expense
03

Maintaining and providing public access to the center's facilities for ice related recreational use. Including: -public ice skating 5 days per week during ice season, including rental of equipment for all ages -subsidized youth hockey and youth skating programs (over 600 youth skating program participants) -providing ice time and…

$28Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$105K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$102K
Other incomeLn 4–11$52K
Money outPt IX
$1.2M
Ln 25
Programscol B$787K
Managementcol C$299K
Fundraisingcol D$80K
Owns and owesPt X
−$41K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$249K
LiabilitiesLn 26$290K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$7K
Other incomeLn 4–11$52K
Gains on assetsLn 7$7K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$67K
Other assetsLn 15$42K
Total assetsLn 16$249K
LiabilitiesLn 26$290K
Net assetsLn 32−$41K
OperationsPt I, VI
EmployeesI 511
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$64K$34K
Land, buildings, equipmentLn 10c$117K$67K
Total assetsLn 16$262K$249K
LiabilitiesLn 26$308K$290K
Net assetsLn 32−$46K−$41K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$109K$65K$33K$11K
Other salaries and wagesLn 7$362K$216K$104K$43K
Other employee benefitsLn 9$5K$3K$1K$520
Payroll taxesLn 10$47K$28K$13K$5K
Accounting feesLn 11c$23K$23K
Other fees for servicesLn 11g$76K$75K$400
Advertising and promotionLn 12$21K$21K
Office expensesLn 13$39K$39K
Information technologyLn 14$4K$4K
OccupancyLn 16$175K$106K$49K$20K
TravelLn 17$74K$74K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$28K$28K
Other expenses (24a–d)Ln 24$144K$144K
All other expensesLn 24e$25K$571$24K
Total functional expensesLn 25$1.2M$787K$299K$80K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.3M$1.2M$52K−$46K 990 PDF
FY2023 $1.0M$1.1M−$134K−$98K 990 PDF
FY2022 $1.0M$1.1M−$51K$36K 990 PDF
FY2021 $748K$678K$70K$87K 990 PDF
FY2020 $897K$945K−$49K$17K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,170,690 across 7 lines filed
Lines not itemized here account for $35,800 of total revenue; see the IRS return.
VIII-1a Federated campaigns$95,000
VIII-1f All other contributions, gifts and grants$7,500
VIII-1h Total contributions, gifts and grants$102,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $807,380 · Unrelated business $53,760 · Excluded from tax $112,373$973,513
VIII-7 Net gain or loss on sales of assetsRelated to mission $6,708$6,708
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $49,850 · Unrelated business $2,319$52,169
VIII-12 Total revenueRelated to mission $899,738 · Unrelated business $56,079 · Excluded from tax $112,373$1,170,690
Part IX · Statement of functional expenses $1,166,234 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $65,400 · Management $32,700 · Fundraising $10,900$109,000
IX-7 Other salaries and wagesPrograms $215,689 · Management $103,838 · Fundraising $42,583$362,110
IX-9 Other employee benefitsPrograms $2,732 · Management $1,269 · Fundraising $520$4,521
IX-10 Payroll taxesPrograms $28,276 · Management $13,132 · Fundraising $5,380$46,788
IX-11c Accounting feesManagement $22,697$22,697
IX-11g Other fees for servicesPrograms $75,473 · Fundraising $400$75,873
IX-12 Advertising and promotionPrograms $21,081$21,081
IX-13 Office expensesManagement $38,747$38,747
IX-14 Information technologyManagement $3,865$3,865
IX-16 OccupancyPrograms $105,999 · Management $48,947 · Fundraising $20,054$175,000
IX-17 TravelPrograms $73,800$73,800
IX-20 InterestManagement $9,606$9,606
IX-22 Depreciation, depletion and amortizationPrograms $26,040$26,040
IX-23 InsurancePrograms $27,890$27,890
IX-24 Other expenses (24a–d)Programs $144,452$144,452
IX-24e All other expensesPrograms $571 · Management $24,193$24,764
IX-25 Total functional expensesPrograms $787,403 · Management $298,994 · Fundraising $79,837$1,166,234
Part X · Balance sheet $249,185 assets, 12 lines filed
Asset lines not itemized here account for $440; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $63,799$33,528
X-4 Accounts receivableStart of year $76,843$106,134
X-10c Land, buildings and equipment, netStart of year $117,336$67,250
X-15 Other assets$41,833
X-16 Total assetsStart of year $262,134$249,185
X-17 Accounts payable and accrued expensesStart of year $25,351$114,520
X-24 Unsecured notes and loans payableStart of year $184,569$150,000
X-25 Other liabilitiesStart of year $97,734$25,729
X-26 Total liabilitiesStart of year $307,654$290,249
X-27 Net assets without donor restrictionsStart of year −$45,520−$41,064
X-32 Total net assets or fund balancesStart of year −$45,520−$41,064
X-33 Total liabilities and net assetsStart of year $262,134$249,185
Part XI · Reconciliation of net assets −$41,064 net assets at year end
XI-1 Total revenue$1,170,690
XI-2 Total expenses$1,166,234
XI-3 Revenue less expenses$4,456
XI-4 Net assets at start of year−$45,520
XI-10 Net assets at end of year−$41,064

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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