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Durango Municipal Recreation INC

Not tax-deductible

Durango, CO501(c)(4)Since 1954 EIN 84-0433196Revenue $2.4M in FY2025Latest return filed Aug 25, 2026

On file with the IRSgolfhillcrest.comDurango, COTax-exempt since Dec 1965

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Public golf course in the city of Durango, Colorado

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
92¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $163K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$597K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+9% vs prior year
Spent
$2.0M
To programs
92%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$2.4M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.8M
FY2023$2.0M
FY2024$2.2M
FY2025$2.4M
Expenses
$2.0M
FY2025▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.8M
FY2023$1.8M
FY2024$1.8M
FY2025$2.0M
Net assets
$2.0M
FY2025▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.0M
FY2023$1.3M
FY2024$1.6M
FY2025$2.0M

From the FY2025 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: FY2025. IRS ruling in Dec 1965.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.9M Management & general 8% · $160K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation
Michael McCloskey
General Manager
$140,476Pt VII · Sec A
Jeff Thompson
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Britt Bassett
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rory Martinez
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Michael McCloskey$140,476$131,565$126,404$148,376$107,975

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.

See Durango Municipal Recreation INC executive salaries →

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 15aNo

Programs and updates

Operates a public golf course in Durango, Colorado.

Questions for Durango Municipal Recreation INC

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1 program · $1.9M · in their own filed words · FY2025
01

The organization maintains and makes improvements to the golf course as a recreational facility for the benefit and use of the community residents and visitors.

$1.9Mprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$2.1M
Other incomeLn 4–11$244K
Gifts and grantsLn 1h$20K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.9M
Managementcol C$160K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$663K
Total assetsLn 16$2.6M
LiabilitiesLn 26$597K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$20K
Fees for servicesLn 2g$2.1M
Other incomeLn 4–11$244K
Gains on assetsLn 7$0
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$584K
Cash and savings togetherLn 1–2$663K
Accounts receivableLn 4$3K
Inventories for sale or useLn 8$180K
Prepaid expenses and deferred chargesLn 9$2K
Land, buildings, equipmentLn 10c$1.7M
Intangible assetsLn 14$2K
Other assetsLn 15$600
Total assetsLn 16$2.6M
LiabilitiesLn 26$597K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 559
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 FY25End FY25
Cash and savingsLn 1–2$526K$663K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.7M$1.7M
Total assetsLn 16$2.4M$2.6M
LiabilitiesLn 26$749K$597K
Net assetsLn 32$1.6M$2.0M
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$140K$140K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$923K$923K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$57K$27K$30K
Payroll taxesLn 10$104K$50K$54K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$15K$15K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$38K$35K$3K
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$14K$14K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$225K$225K
InsuranceLn 23$64K$53K$10K
Other expenses (24a–d)Ln 24$287K$258K$28K
All other expensesLn 24e$174K$159K$15K
Total functional expensesLn 25$2.0M$1.9M$160K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Aug 25, 2026 $2.4M$2.0M$341K$2.0M 990 PDF
FY2024Filed with the IRS Nov 17, 2025 $2.2M$1.8M$335K$1.6M 990 PDF
FY2023Filed with the IRS Oct 2, 2024 $2.0M$1.8M$241K$1.3M 990 PDF
FY2022Filed with the IRS Aug 24, 2023 $1.8M$1.8M−$44K$1.0M 990 PDF
FY2021Filed with the IRS Oct 21, 2022 $1.7M$1.7M$72K$1.1M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $1.5M$1.5M$31K$1.0M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,386,760 revenue, 12 lines filed
I-8 Contributions and grants$20,000
I-9 Program service revenuePrior year $1,960,317$2,123,153
I-10 Investment income$0
I-11 Other revenuePrior year $223,154$243,607
I-12 Total revenuePrior year $2,183,471$2,386,760
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,055,643$1,224,039
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $792,502$821,912
I-18 Total expensesPrior year $1,848,145$2,045,951
I-19 Revenue less expensesPrior year $335,326$340,809
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,386,760 across 10 lines filed
Lines not itemized here account for $214,636 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$20,000
VIII-1h Total contributions, gifts and grants$20,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,114,493$2,114,493
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 assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $37,631$37,631
VIII-12 Total revenueRelated to mission $2,160,784 · Unrelated business $205,976$2,386,760
Part IX · Statement of functional expenses $2,045,951 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 staffPrograms $140,476$140,476
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $922,753$922,753
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $27,281 · Management $29,554$56,835
IX-10 Payroll taxesPrograms $49,908 · Management $54,067$103,975
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $15,022$15,022
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $5,272$5,272
IX-13 Office expensesPrograms $34,855 · Management $3,031$37,886
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 $14,017$14,017
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $225,436$225,436
IX-23 InsurancePrograms $53,364 · Management $10,164$63,528
IX-24 Other expenses (24a–d)Programs $258,465 · Management $28,163$286,628
IX-24e All other expensesPrograms $159,224 · Management $14,899$174,123
IX-25 Total functional expensesPrograms $1,885,779 · Management $160,172 · Fundraising $0$2,045,951
Part X · Balance sheet $2,562,428 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $48,105$79,102
X-2 Savings and temporary cash investmentsStart of year $478,228$584,004
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $26,819$2,895
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $137,998$179,722
X-9 Prepaid expenses and deferred chargesStart of year $1,367$1,560
X-10c Land, buildings and equipment, netStart of year $1,677,875$1,712,774
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $2,561$1,771
X-15 Other assetsStart of year $601$600
X-16 Total assetsStart of year $2,373,554$2,562,428
X-17 Accounts payable and accrued expensesStart of year $24,737$20,654
X-19 Deferred revenueStart of year $35,876$26,728
X-23 Secured mortgages and notes payableStart of year $638,828$507,341
X-25 Other liabilitiesStart of year $49,455$42,238
X-26 Total liabilitiesStart of year $748,896$596,961
X-31 Retained earnings or endowmentStart of year $1,624,658$1,965,467
X-32 Total net assets or fund balancesStart of year $1,624,658$1,965,467
X-33 Total liabilities and net assetsStart of year $2,373,554$2,562,428
Part XI · Reconciliation of net assets $1,965,467 net assets at year end
XI-1 Total revenue$2,386,760
XI-2 Total expenses$2,045,951
XI-3 Revenue less expenses$340,809
XI-4 Net assets at start of year$1,624,658
XI-10 Net assets at end of year$1,965,467

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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