INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL MOUNTAIN BICYCLING ASSOCIATION (EIN 45-4248458)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-22
- IRS object ID
- 202532039349201118
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-22T16:38:19-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 871462662 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AYERS ACCOUNTING INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 912 | AddressLine1Txt |
| City | LEADVILLE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80461 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454248458 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL MOUNTAIN BICYCLING | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION - COLORADO | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 7192935606 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 740 | AddressLine1Txt |
| City | LEADVILLE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80461 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG GOOCH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7192935606 | PhoneNum |
| Signature | 2025-07-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIRSTIN AYERS | PreparerPersonNm |
| PTIN | P00991948 | PTIN |
| Phone | 7194860268 | PhoneNum |
| Preparation | 2025-07-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | HTTP://CLOUDCITYWHEELERS.COM/ | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $199,998 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $101,156 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $66,131 | ProgramServiceRevenueAmt |
| Investment Income | $21 | InvestmentIncomeAmt |
| Fundraising Gross Income | $32,690 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,393 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $31,297 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $198,605 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $87,372 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,295 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $363 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $75,097 | OtherExpensesTotalAmt |
| Total Expenses | $165,127 | TotalExpensesAmt |
| Excess Or Deficit For Year | $33,478 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $214,103 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $247,581 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,978 | BOYAmt |
| EOY | $204,705 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,405 | BOYAmt |
| EOY | $44,246 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,383 | BOYAmt |
| EOY | $248,951 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280 | BOYAmt |
| EOY | $1,370 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,103 | BOYAmt |
| EOY | $247,581 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | MISSION: TO CREATE, ENHANCE, PRESERVE, AND PROMOTE CYCLING OPPORTUNITIES IN LEADVILLE AND LAKE COUNTY, COLORADO | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| BICYCLE RACING - TO HELP ESTABLISH YEAR AROUND OPPORTUNITIES FOR LOCALS AND VISITORS TO ENJOY THE LAKE COUNTY AREA. | $44,138 |
| TRAIL CONSTRUCTION - TO HELP ESTABLISH AND MAINTAIN YEAR AROUND TRAILS IN THE LEADVILLE/LAKE COUNTY AREA. WORK INCLUDES PROMOTING THE OUTDOORS AND ENCOURAGING USE OF TRAILS BY THE PUBLIC. | $32,331 |
| PROMOTE CYCLING AND CYCLING OPPORTUNITIES | $62,317 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $138,786 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| BRANDON SNIDER | ||
| PRESIDENT | 2.00 | $0 |
| HEATHER LINDH | ||
| VICE PRESIDE | 2.00 | $0 |
| JUSTIN BROUSE | ||
| BOARD MEMBER | 2.00 | $0 |
| CRAIG GOOCH | ||
| TREASURER | 5.00 | $0 |
| CONNOR GRAY | ||
| BOARD MEMBER | 2.00 | $0 |
| JASON KONIGSBERG | ||
| BOARD MEMBER | 2.00 | $0 |
| STERLING MUDGE | ||
| EXECUTIVE DI | 40.00 | $68,000 |
| LISA SANDOVAL | ||
| BOARD MEMBER | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG GOOCH | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 740 | AddressLine1Txt |
| City | LEADVILLE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80461 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7192935606 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $84,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,064 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $161,120 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,067 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,156 | CurrentTaxYearAmt |
| Total | $559,297 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,735 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,537 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,706 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,821 | CurrentTaxYearAmt |
| Total | $308,378 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113,625 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $188,601 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $152,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $199,977 | CurrentTaxYearAmt |
| Total | $867,675 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $867,675 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $113,625 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $188,601 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,826 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $152,646 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $199,977 | CurrentTaxYearAmt |
| Total | $867,675 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUNDRAISING | Event1Nm |
| Gross Receipts Event1 | $32,690 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $32,690 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $1,393 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $32,690 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $32,690 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,393 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,393 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $31,297 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | FUNDRAISING COST OF GOODS SOLD 11,088 EXPENSES ADVERTISING 873 SUPPLIES 51 SOFTWARE AND IT 2,041 ED, OUTREACH, MEETINGS 643 INSURANCE 5,914 RACE EXPENSES 18,212 TRAIL BUILDING 31,793 TAX LEIN 288 REGISTRATION/LICENSES 35 IN KIND LABOR 250 NON-INVESTMENT DEPRECIATION 3,909 TOTAL 75,097 |
| FORM 990-EZ, PART I, LINE 20 | TAX VS BOOK |
| FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 0 16,250 36,339 37,839 LESS ACCUMULATED DEPRECIATION 5,934 9,843 TOTAL 30,405 44,246 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 280 1,370 |
| FORM 990-EZ, PART III | MISSION: TO CREATE, ENHANCE, PRESERVE, AND PROMOTE CYCLING OPPORTUNITIES IN LEADVILLE AND LAKE COUNTY, COLORADO |
| FORM 990-EZ, PART III, LINE 31 | PROMOTE CYCLING AND CYCLING OPPORTUNITIES |