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Summit Huts and Trails Association

Tax-deductible

Breckenridge, CO501(c)(3)Recreation & Sports EIN 84-1072451Revenue $539K in FY2025

On file with the IRSsummithuts.org524 Wellington Rd, 80424-0000 · Breckenridge, COTax-exempt since Aug 1988Publicly supported charity — 170(b)(1)(A)(vi)

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Summit Huts Association ("sha") provides inspirational backcountry refuge for self-propelled mountain recreational users and provides a unique venue in spectacular natural settings for community, charitable, and education programs. Summit Huts Association is a nonprofit organization founded in 1987 and dedicated to developing and maintaining a system of backcountry cabins linked by non-motorized Trails in Summit county, colorado. Sha operates under special use permits from the forest service, usda, and the white river and pike-san isabel national forests.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 100 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
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 5
filings with a surplus
Average surplus $72K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 17% of spending
Top officer’s pay higher than 84% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $15K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$539K
+25% vs prior year
Spent
$481K
To programs
85%
Net assets
$2.6M
By yearFY2021–FY2025
Revenue
$539K
FY2025▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2021$412K
FY2022$537K
FY2023$483K
FY2024$430K
FY2025$539K
Expenses
$481K
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2021$386K
FY2022$365K
FY2023$383K
FY2024$430K
FY2025$481K
Net assets
$2.6M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.2M
FY2022$2.3M
FY2023$2.4M
FY2024$2.5M
FY2025$2.6M

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1988.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $408K Management & general 6% · $28K Fundraising 9% · $45K

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

7 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Greg Guevara
Executive Di
$80,000Pt VII · Sec A
$0Pt VII · Sec A
Nick Domke
Treasurer
$0Pt VII · Sec A
Robert Dickson
Board Mbr at
$0Pt VII · Sec A
Howard Bellowe
Board Mbr at
$0Pt VII · Sec A
Lauren Jefferson
Baord Mbr at
$0Pt VII · Sec A
Jaimee Keene
Board Mbr at
$0Pt VII · Sec A

Greg Guevara’s $80K as Executive Di is at the 84th percentile of top reported officer pay among 1017 $100K–1M 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Joshua Flenniken——$81,875$72,500$51,000
Greg Guevara$80,000————
James Seiffer—$58,339———
Chris Tennal————$36,000

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

Provides backcountry huts and trails for recreation, community, and educational programs.

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Provided by the organization

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1 program · $408K · in their own filed words · FY2024
01

Summit huts association manages five backcountry huts in summit county, colorado. The five huts are available in the winter and are usually filled to capacity. Two of the five huts are also available during summer months, and one of the huts is operated by the forest service as a historic interpretive site open to day visitors in the…

$408Kprogram expense

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
The Summit FoundationFY2024$10K
Community First FoundationFY2024$5K
Total grants receivedfrom 2 funders$15K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$539K
Ln 12
Gifts and grantsLn 1h$369K
Fees for servicesLn 2g$128K
Other incomeLn 4–11$34K
Money outPt IX
$481K
Ln 25
Programscol B$408K
Managementcol C$28K
Fundraisingcol D$45K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$320K
Total assetsLn 16$2.6M
LiabilitiesLn 26$15K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$369K
Government grantsLn 1e$6K
Noncash giftsLn 1g$288K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$128K
Investment incomeLn 3$7K
Other incomeLn 4–11$34K
Total revenueLn 12$539K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$311K
Cash and savings togetherLn 1–2$320K
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$397K
Total assetsLn 16$2.6M
LiabilitiesLn 26$15K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6100
Fiscal year endsHeaderJune
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$565K$320K
Land, buildings, equipmentLn 10c$1.6M$1.9M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$13K$15K
Net assetsLn 32$2.5M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$80K$72K$8K
Other salaries and wagesLn 7$40K$38K$1K$1K
Other employee benefitsLn 9$29K$25K$3K$1K
Payroll taxesLn 10$17K$14K$2K$838
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$4K$4K
Other fees for servicesLn 11g$23K$23K
Advertising and promotionLn 12$42K$42K
Office expensesLn 13$1K$1K$199
Information technologyLn 14$2K$2K
OccupancyLn 16$9K$8K$1K
TravelLn 17$4K$4K
Depreciation, depletion and amortizationLn 22$79K$79K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$62K$62K
All other expensesLn 24e$41K$38K$3K
Total functional expensesLn 25$481K$408K$28K$45K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $539K$481K$59K$2.6M 990 PDF
FY2024 $430K$430K$191$2.5M 990 PDF
FY2023 $483K$383K$101K$2.4M 990 PDF
FY2022 $537K$365K$173K$2.3M 990 PDF
FY2021 $412K$386K$26K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $539,163 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,673$368,817
I-9 Program service revenuePrior year $369,605$128,420
I-10 Investment incomePrior year $9,664$7,498
I-11 Other revenuePrior year $38,510$34,428
I-12 Total revenuePrior year $430,452$539,163
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $168,009$166,061
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $262,252$314,484
I-18 Total expensesPrior year $430,261$480,545
I-19 Revenue less expensesPrior year $191$58,618
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $539,163 across 10 lines filed
VIII-1b Membership dues$3,976
VIII-1c Fundraising events$5,000
VIII-1e Government grants$6,200
VIII-1f All other contributions, gifts and grants$353,641
VIII-1g Noncash contributions (included above)$288,448
VIII-1h Total contributions, gifts and grants$368,817
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $128,420$128,420
VIII-3 Investment incomeExcluded from tax $7,498$7,498
VIII-8 Net income from fundraising eventsExcluded from tax $34,428$34,428
VIII-12 Total revenueRelated to mission $128,420 · Excluded from tax $41,926$539,163
Part IX · Statement of functional expenses $480,545 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $71,910 · Management $7,990$79,900
IX-7 Other salaries and wagesPrograms $38,115 · Management $1,090 · Fundraising $1,090$40,295
IX-9 Other employee benefitsPrograms $25,185 · Management $2,610 · Fundraising $1,305$29,100
IX-10 Payroll taxesPrograms $14,251 · Management $1,677 · Fundraising $838$16,766
IX-11b Legal feesManagement $4,063$4,063
IX-11c Accounting feesManagement $2,000$2,000
IX-11f Investment management feesManagement $4,351$4,351
IX-11g Other fees for servicesPrograms $23,230$23,230
IX-12 Advertising and promotionFundraising $41,789$41,789
IX-13 Office expensesPrograms $1,126 · Management $199$1,325
IX-14 Information technologyPrograms $2,111$2,111
IX-16 OccupancyPrograms $7,612 · Management $1,343$8,955
IX-17 TravelPrograms $3,996$3,996
IX-22 Depreciation, depletion and amortizationPrograms $78,760$78,760
IX-23 InsurancePrograms $41,196$41,196
IX-24 Other expenses (24a–d)Programs $61,625$61,625
IX-24e All other expensesPrograms $38,387 · Management $2,696$41,083
IX-25 Total functional expensesPrograms $407,504 · Management $28,019 · Fundraising $45,022$480,545
Part X · Balance sheet $2,590,226 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $9,154$8,602
X-2 Savings and temporary cash investmentsStart of year $556,027$311,287
X-10c Land, buildings and equipment, netStart of year $1,565,490$1,873,191
X-15 Other assetsStart of year $360,090$397,146
X-16 Total assetsStart of year $2,490,761$2,590,226
X-25 Other liabilitiesStart of year $12,645$15,085
X-26 Total liabilitiesStart of year $12,645$15,085
X-27 Net assets without donor restrictionsStart of year $2,393,962$2,491,537
X-28 Net assets with donor restrictionsStart of year $84,154$83,604
X-32 Total net assets or fund balancesStart of year $2,478,116$2,575,141
X-33 Total liabilities and net assetsStart of year $2,490,761$2,590,226
Part XI · Reconciliation of net assets $2,575,141 net assets at year end
XI-1 Total revenue$539,163
XI-2 Total expenses$480,545
XI-3 Revenue less expenses$58,618
XI-4 Net assets at start of year$2,478,116
XI-5 Net unrealized gains (losses) on investments$38,407
XI-10 Net assets at end of year$2,575,141

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

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