The primary mission of the organization is to organize, administer, promote and maintain a multi-generational recreation facility within Custer county, colorado for the residents of and visitors to Custer county, colorado.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990-TIndependent: 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-T
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $15K a year · 6% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $23K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$56K
5% of total assets
Looks good: liabilities are 5% 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
$372K
+142% vs prior year
Spent
$259K
To programs
94%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$372K
FY2022▲ +142%
Tap a bar for its year
Revenue by fiscal year
FY2020$126K
FY2021$154K
FY2022$372K
FY2023$341K
FY2024$256K
FY2025$265K
Expenses
$259K
FY2022▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020$187K
FY2021$193K
FY2022$259K
FY2023$328K
FY2024$304K
FY2025$330K
Net assets
$1.1M
FY2022▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$972K
FY2021$945K
FY2022$1.1M
FY2023$1.1M
FY2024$1.0M
FY2025$961K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1998.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $243K Management & general 6% · $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

6 people listed on the 990-T.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
President and Treasurer
$0Pt VII · Sec A

Debbie Neill’s $4K as Bd Mbr at Lrg Since 102025 is at the 3rd percentile of top reported officer pay among 1709 $100K–1M community development 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

NameFY2025FY2024
Debbie Neill$3,797—
Russell Johnson—$2,698
Russ Johnson$956—

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 Custer 2020 INC 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 15aNo

Programs and updates

Operates a multi-generational recreation facility for Custer County residents and visitors.

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Provided by the organization

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1 program · $243K · in their own filed words · FY2022
01

Provide an accessible multi-purpose activity center for the community. To enhance health and the quality of life for residents and visitors to custer county. Public swimming pool, weight room and aerobics room, gymnastics program. The center has a positive impact on the health, safety and well being of the community.

$243Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$23K

By the numbers

The FY2022 990-T, line by line.

1The main four
Money in
$372K
Gifts and grants$203K
Fees for services$170K
Investment income$3
Money out
$259K
Programs$243K
Management$16K
Owns and owes
$1.1M
net assets
Cash and savings$101K
Total assets$1.1M
Liabilities$56K
People
6
listed
Paid0
Voting board6
Independent6
2In more detail
Revenue in detail
Gifts and grants$203K
Government grants$138K
Fees for services$170K
Investment income$3
Total revenue$372K
Assets in detailEnd of year
Cash and savings together$101K
Total assets$1.1M
Liabilities$56K
Net assets$1.1M
Operations
Employees16
Volunteers15
Fiscal year endsDecember
Conflict-of-interest policyNo
Whistleblower policyNo
Records policyNo

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $265K$330K−$65K$961K 990 PDF
FY2024 $256K$304K−$48K$1.0M 990 PDF
FY2023 $341K$328K$13K$1.1M 990 PDF
FY2022 Viewing $372K$259K$113K$1.1M 990 PDF
FY2021 $154K$193K−$39K$945K 990 PDF
FY2020 $126K$187K−$61K$972K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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