Boise Developmental Cycling Club

Nonprofit profile at a glance

EIN
731694672
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Boise, ID, USA
Phone
2083715175
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$175,104
Expenses
$175,129
Assets
$1,039
Liabilities
$46,191

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MIKE COOLEY (PRESIDENT & MANAGER)

People named in this filing

  • MIKE COOLEY (PRESIDENT & MANAGER)
  • KARLEE MAY (SECRETARY & OPERATIONS MANAGER)
  • FRANK LEONE (SETUP MANAGER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to promote amateur bicycle racing in the boise, Idaho area and encourage individual participation in the sport.

What it reported doing in 2025

Twilight criterium: the mission for boise developmental cycling is to enhance the sport of cycling in the state of Idaho. This is done by producing the boise twilight crit.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 85.4%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -0%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 44.46; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -49.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 85.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $150K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.