Breckenridge Film Festival

Nonprofit profile at a glance

EIN
465125688
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Breckenridge, CO, USA
Phone
9704536200
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Film, Video

Reported finances

Revenue
$478,527
Expenses
$475,997
Assets
$139,001
Liabilities
$40,479

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CYNTHIA GORDON (PRESIDENT)

People named in this filing

  • CYNTHIA GORDON (PRESIDENT)
  • MARTY FERRIS (VICE PRESIDE)
  • PETER AMMON (TREASURER)

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

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

Overview

Mission

Educate, inspire, entertain through independent film screenings.

What it reported doing in 2025

Breck film hosted its annual film festival in the fall of 2025. The four- day festival had just under 1,800 unique attendees who joined us from across the united states. We continued our operations of breckenridge's only movie theater - the eclipse theater. The theater shows a variety of hollywood and independent film content to our community weekly as well as hosts educational and civic-minded programming benefiting our community. Throughout the year, breck film's programming and outreach impacted over 7,000 people in 2025.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $458K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.