Custer 2020 Inc

Nonprofit profile at a glance

EIN
841311506
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-T 2023, Form 990-N 2007
Location
Westcliffe, CO, USA
Phone
7197830750
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Improvement, Capacity Building N.E.C.

Official website

Reported finances

Revenue
$264,523
Expenses
$329,989
Assets
$963,982
Liabilities
$2,784

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ANDY BOLTON (PRESIDENT)
  • ROBERT LARSEN (VICE PRESIDENT UNTIL 092025)
  • STEVE BIGMAN (VICE PRESIDENT SINCE 102025)

Highest reported compensation

  • DEBBIE NEILL (BD MBR AT LRG SINCE 102025): $3,797 total reported compensation
  • RUSS JOHNSON (BOARD MEMBER AT LARGE UNTIL 062025): $956 total reported compensation

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

Overview

Mission

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.

What it reported doing in 2025

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. The center treats all members of the public with dignity, fairness and respect.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
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: 84
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.6%; rating input score 86
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -24.7%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 2.92; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $283K in reported program spending
  • Leadership: top reported pay $4K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.