Rocky Mountain Sport Riders Inc

Nonprofit profile at a glance

EIN
273183920
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Avon, CO, USA
Phone
3034430076
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Official website

Reported finances

Revenue
$266,208
Expenses
$195,667
Assets
$256,552
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jen Swisher (Executive Director)
  • Spencer Ball (Vice President)
  • Kolt Ortiz (President)

Highest reported compensation

  • Jen Swisher (Executive Director): $40,214 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 purpose of the corporation shall be the promotion and preservation of the sport of off road motorcycling including preserving, managing, and expanding riding opportunities for the public benefit.

What it reported doing in 2025

Dry Lake MX Park Development and Operations for Eagle County and Town of Gypsum citizen benefit. Construction, maintenance, and operations of off road motorcycle trails and tracks using substantial volunteer labor and paid services.

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
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

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 84
  • Accountability: 66
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 26.5%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 41.9% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 28.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $196K in reported program spending
  • Leadership: top reported pay $40K · 7 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.