Climbing Wall Association INC

Not tax-deductible

Centennial, CO501(c)(6)Community DevelopmentEIN 86-1063819Revenue $1.2M in FY2024

On file with the IRScwapro.org8200 S Quebec St Ste A3 Pmb 413, 80112-3194 · Centennial, COTax-exempt since Jan 2004

Tell your story. Claim this org

To support the growt, health, independence and professionalism of the climbing wall industry

69¢ of each $1 spent went to programs.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
1 of 5
filings with a surplus
Average deficit $100K a year · 11% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 9% of spending
Top officer’s pay lower than 73% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$569K
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 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
+3% vs prior year
Spent
$1.3M
To programs
69%
Net assets
$414K
By yearFY2020–FY2024
Revenue
$1.2M
FY2024▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$281K
FY2021$536K
FY2022$1.4M
FY2023$1.2M
FY2024$1.2M
Expenses
$1.3M
FY2024+0.4%
Tap a bar for its year
Expenses by fiscal year
FY2020$592K
FY2021$576K
FY2022$1.3M
FY2023$1.3M
FY2024$1.3M
Net assets
$414K
FY2024▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020$603K
FY2021$563K
FY2022$663K
FY2023$525K
FY2024$414K

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 Jan 2004.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $898K Management & general 31% · $398K

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

Something off? Claim to fix it

Who runs it and what they're paid

11 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$115,000Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director Treasurer
$0Pt VII · Sec A
Director Secretary
$0Pt VII · Sec A
Former President
$0Pt VII · Sec A
Former Director
$0Pt VII · Sec A

Garnet Moore’s $115K as Executive Director is at the 27th percentile of top reported officer pay among 2832 $1–10M 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 · 2 named individuals · Part VII

NameFY2024FY2020
Garnet Moore$115,000—
William Zimmermann—$104,040

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 Climbing Wall Association INC executive salaries →

On this list? Claim this org

Something off? Claim to fix it

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

Helps climbing walls grow, stay healthy, and improve professionalism.

Questions for Climbing Wall Association INC

Tap to ask. Climbing Wall Association INC sees how many people are interested.

Your first name shows with your question. Climbing Wall Association INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $898K · in their own filed words · FY2024
01

Events

provide direct experience and collaboration with resource experts and others sharing interest in the field of manufactured wall climbing. Membership - CWA addresses the needs and interest of the climbing wall industry and climbing wall operators.

$898Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$964K
Fees for servicesLn 2g$209K
Investment incomeLn 3$11K
Money outPt IX
$1.3M
Ln 25
Programscol B$898K
Managementcol C$398K
Owns and owesPt X
$414K
net assets · Ln 32
Cash and savingsLn 1–2$337K
Total assetsLn 16$982K
LiabilitiesLn 26$569K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$964K
Fundraising eventsLn 1c$747K
Fees for servicesLn 2g$209K
Investment incomeLn 3$11K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$227K
SavingsLn 2$110K
Cash and savings togetherLn 1–2$337K
InvestmentsLn 11–13$233K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$982K
LiabilitiesLn 26$569K
Net assetsLn 32$414K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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$392K$337K
InvestmentsLn 11–13$227K$233K
Land, buildings, equipmentLn 10c$1K$1K
Total assetsLn 16$820K$982K
LiabilitiesLn 26$295K$569K
Net assetsLn 32$525K$414K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7K$7K
Pay of current officers, directors and key staffLn 5$115K$115K
Other salaries and wagesLn 7$214K$214K
Pension plan contributionsLn 8$8K$8K
Other employee benefitsLn 9$21K$14K$7K
Payroll taxesLn 10$29K$19K$10K
Legal feesLn 11b$26K$26K
Accounting feesLn 11c$91K$91K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$219K$219K
Advertising and promotionLn 12$24K$24K
Office expensesLn 13$4K$4K
OccupancyLn 16$8K$8K
TravelLn 17$46K$18K$28K
Conferences, conventions and meetingsLn 19$376K$376K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$93K$93K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$1.3M$898K$398K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.2M$1.3M−$111K$414K 990 PDF
FY2023 $1.2M$1.3M−$138K$525K 990 PDF
FY2022 $1.4M$1.3M$100K$663K 990 PDF
FY2021 $536K$576K−$40K$563K 990 PDF
FY2020 $281K$592K−$312K$603K 990 PDF

More to add? Claim this org

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 (6 parts)
Part I · Summary $1,184,188 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $917,245$964,069
I-9 Program service revenuePrior year $225,208$208,670
I-10 Investment incomePrior year $9,765$11,449
I-11 Other revenue$0
I-12 Total revenuePrior year $1,152,218$1,184,188
I-13 Grants and similar amounts paid$6,939
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $463,714$386,426
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $826,512$902,256
I-18 Total expensesPrior year $1,290,226$1,295,621
I-19 Revenue less expensesPrior year −$138,008−$111,433
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $1,184,188 across 7 lines filed
Lines not itemized here account for $269 of total revenue; see the IRS return.
VIII-1b Membership dues$217,268
VIII-1c Fundraising events$746,801
VIII-1h Total contributions, gifts and grants$964,069
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $208,401$208,401
VIII-3 Investment incomeRelated to mission $11,449$11,449
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $220,119 · Unrelated business $0 · Excluded from tax $0$1,184,188
Part IX · Statement of functional expenses $1,295,621 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $6,939$6,939
IX-5 Pay of current officers, directors and key staffManagement $115,000$115,000
IX-7 Other salaries and wagesPrograms $213,701$213,701
IX-8 Pension plan contributionsPrograms $7,824$7,824
IX-9 Other employee benefitsPrograms $13,828 · Management $7,441$21,269
IX-10 Payroll taxesPrograms $18,615 · Management $10,017$28,632
IX-11b Legal feesManagement $26,337$26,337
IX-11c Accounting feesManagement $91,374$91,374
IX-11f Investment management feesManagement $2,555$2,555
IX-11g Other fees for servicesPrograms $218,653$218,653
IX-12 Advertising and promotionPrograms $24,422$24,422
IX-13 Office expensesManagement $4,493$4,493
IX-16 OccupancyManagement $7,950$7,950
IX-17 TravelPrograms $18,487 · Management $27,773$46,260
IX-19 Conferences, conventions and meetingsPrograms $375,503$375,503
IX-23 InsuranceManagement $7,030$7,030
IX-24 Other expenses (24a–d)Management $92,611$92,611
IX-24e All other expensesManagement $5,068$5,068
IX-25 Total functional expensesPrograms $897,972 · Management $397,649 · Fundraising $0$1,295,621
Part X · Balance sheet $982,365 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $284,034$227,244
X-2 Savings and temporary cash investmentsStart of year $107,735$109,958
X-4 Accounts receivableStart of year $143,735$282,270
X-9 Prepaid expenses and deferred chargesStart of year $56,417$128,974
X-10c Land, buildings and equipment, netStart of year $1,011$1,011
X-11 Publicly traded securitiesStart of year $226,575$232,908
X-16 Total assetsStart of year $819,507$982,365
X-17 Accounts payable and accrued expensesStart of year $7,271$25,975
X-19 Deferred revenueStart of year $287,269$542,856
X-26 Total liabilitiesStart of year $294,540$568,831
X-27 Net assets without donor restrictionsStart of year $524,967$413,534
X-32 Total net assets or fund balancesStart of year $524,967$413,534
X-33 Total liabilities and net assetsStart of year $819,507$982,365
Part XI · Reconciliation of net assets $413,534 net assets at year end
XI-1 Total revenue$1,184,188
XI-2 Total expenses$1,295,621
XI-3 Revenue less expenses−$111,433
XI-4 Net assets at start of year$524,967
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$413,534

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.