Durango Mountain Master Association Inc
Nonprofit profile at a glance
- EIN
- 840927385
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Durango, CO, USA
- Phone
- 9704267220
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Neighborhood, Block Associations
Reported finances
- Revenue
- $3,134,898
- Expenses
- $2,714,560
- Assets
- $6,267,216
- Liabilities
- $181,411
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Mark D Gebhardt (President)
- Dave Rathbun (Vice President)
People named in this filing
- Jon Word (Director)
- Jim Coyne (Director)
- Chuck Cobb (Director)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The community is responsible for the operation and maintenance of the common property within the 150 acres with 530 properties that includes residential and commercial lots located in Durango, CO.
What it reported doing in 2024
The Association is primarily engaged in promoting the common good and general welfare of the residents of Durango Mountain Master Association, Inc. and surrounding areas. The Association lessens the burdens of government by conducting activities as follows:1) Plaza Access - The Association is fully responsible for the hardscape and landscape maintenance of the approximately 3/4 acre plaza. The Association's maintenance activities promote the general welfare of the community by allowing use by the public at large, thereby lessening the burden of La Plata County. The community is located in the Durango area of La Plata County.2) Private Patrol Service - The Association provides a private patrol service for the resort area, which is another important association activity that promotes the general welfare of the community. The patrol service duties include patrolling the plaza and resort area while watching out for unusual or suspicious activity to reduce crime.3) Snow Removal - The Association provides snow removal services in the public plaza area. This activity is identical to services provided by governmental entities nationwide.4) Negotiating for Trash Removal Services - The Association does not directly provide rubbish removal services, but does negotiate with companies that provide this service. This, again, is identical to services provided by governmental entities nationwide. The Association opened a central re-cycling facility on November 9, 2015.
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.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 88.1%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- 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: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 13.4%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 2.31; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 10.4% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 7.2% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 77.1% of revenue deployed · 88.1% of spending went to programs
- Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $2.4M in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Highest-paid contractors: 5 contractors listed · $1.7M reported
- Consistency: 21 of 21 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- 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: 3 of 7 not reported.