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Lake Eldora Racing Team Association

EIN 84-0707228 · Boulder, CO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood73 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

YOUTH OUTDOOR EDUCCATION, SPORTS AND SPORTMANSHIP. WINTER PROGRAMS INCLUDE SKI AND SNOWBOARD ALPINE TRAINING AND RACING AS WELL AS FREESTYLE FREERIDE SKI AND SNOWBOARD TRAINING AND COMPETITIONS. SUMMER SEASON INCLUDES MOUNTAIN BIKING AND DRYLAND PREPARATION FOR THIS WINTER SEASON. BUILDING CHAMPIONS IN SPORTS AND LIFE. PROGRAMS EXIST FOR AGES 5 - 22 YEARS OLD.

Income
$1.4 million
Spending
$1.5 million
Spent on programs
83%
Reserves
3.4 months of spending
Largest source of income
fees for its services, 72%
Employees
114
Volunteers
173
Highest pay
$170,377, executive di

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 73 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 3.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    83% of spending went to programs and raising each dollar of donations cost 30 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100.

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $452,703 spent. CORE PROGRAM: YOUTH ATHLETES AGES 8-22, PARTICIPATING IN THE AGE CLASS, ABILITY AND FIS ALPINE SKI RACING PROGRAMS. ATHLETES PARTICIPATE YEAR ROUND IN DRYLAND AND SUMMER SKI PROGRAMS. THE WINTER PROGRAM CONSISTS OF PART TIME AND FULL TIME ATHLETES. ENROLLMENT FOR THE 2024-2025 SKI SEASON WAS 63 ATHLETES. THE CORE AGE CLASS, ABILITY AND FIS PROGRAMS PROMOTE REGIONAL AND NATIONAL COMPETITION. THE PROGRAM WAS STAFFED BY FULL TIME YEAR ROUND COACHES AS WELL AS PART TIME SEASONAL COACHES.
  2. $214,308 spent. YOUTH SKI LEAGUE (JR. RACE PROGRAM): THE PROGRAM IS COMPRISED OF YOUTH ATHLETES AGES 6-17 YEARS OLD, PARTICIPATING IN A 16 WEEK PROGRAM, ON EITHER SAT. OR SUNDAY OPERATING DEC. THROUGH END THE. MARCH. COMPETITIONS TAKE PLACE ON SUNDAYS WITH 4 AWAY RACES AND ONE AT HOME. ENROLLMENT FOR THE 2024-2025 SEASON WAS 105 ATHLETES. THE GOAL OF THE PROGRAM FOCUSES ON INTRODUCTORY ASLPINE COMPETITIONS SKILLS, INLCUDING SLALOM, GIANT SLALOM AND KOMBI TECHNIQUES. THE PROGRAM IS STAFFED BY A YEAR ROUND DIREOCTOR AS WELL AS PART TIME SEASONAL YSL ALPINE COACHES. WE ALSO HAVE SEVERAL VOLUNTEERS WHO PARTICIPATE IN THE PROGRAM.
  3. $377,241 spent. SINGLE TRACK MOUNTAIN BIKE ADVENTURES (SMBA): SMBA IS A MOUNTAIN BIKE PROGRAM SERVING THE FRONT RANGE WITH YOUTH AGES 4-18 YEARS OLD. SMBA PROMOTES PHYSICAL FITNESS, MOUNTAIN BIKE SKILL DEVELOPMENT AND EXPOSURE TO COMPETITIVE MOUNTAIN BIKE RACING. THE PROGRAM CONSISTS OF CAMPS IN THE SUMMER AND TEAM IN THE SPRING, FALL AND 2 SUMMER SESSIONS. DIRT RIDERS FOR YOUNGER ATHLETES FROM AGES 4-6 ALSO PARTIPCATE IN THE SPRING AND FALL. IN 2025 WE HAD 401 ATHLETES. THE PROGRAM IS STAFFED BY A FULL TIME DIRECTOR AND ASSISTANT DIRECTOR AS WELL AS PART AND FULL TIME SEASONAL STAFF.
  4. $199,888 spent. THE FREESTYLE/FREERIDE PROGRAM CONSISTS OF ATHLETES AGES 8 - 18. THE PROGRAM CONSISTS OF OUR ALL MOUNTAIN DEVO PROGRAM WHICH IS THE INTRODUCTION TO FREESTYLE AND FREERIDE SPORT. AHTLETES LEARN AND TRAIN IN THE PARK, WORKING ON SKILLS FOR TRICKS, JUMPS ETC. AS WELL AS BIG MOUTAIN TRAINING. ATHLETES IN THE PROGRAM CAN COMPETE IN A MULITUDE OF COMPETITIONS; BIG MOUTAIN, SLOPESTYLE, RAIL JAMS ETC. THE PROGRAM IS STAFFED BY A YEAR ROUND DIRECTOR AS WELL AS PART TIME AND FULL TIME SEASONAL COACHES. IN THE SPRING, FALL AND SUMMER WE UTILIZE TRAMPOLINES AT SNOBAHN AS WELL AS CONDITIONING FOR DRYLAND TRAINING. IN THE 2024 - 2025 WE HAD 86 PARTICIPANTS. ACCOMPLISMENTS FOR 2024 - 2025 SEASON: WE HAD 4 ATHLETES COMPETE AT WORLD JUNIORS IN FREESTYLE/FREERIDE. WE ALSO HAD SEVERAL ATHLETES ATTEND REGIONALS CHAMPIONSHIPS AND PODIUM.
  5. THE FREESTYLE/FREERIDE PROGRAM CONSISTS OF ATHLETES AGES 8 - 18. THE PROGRAM CONSISTS OF OUR ALL MOUNTAIN DEVO PROGRAM WHICH IS THE INTRODUCTION TO FREESTYLE AND FREERIDE SPORT. AHTLETES LEARN AND TRAIN IN THE PARK, WORKING ON SKILLS FOR TRICKS, JUMPS ETC. AS WELL AS BIG MOUTAIN TRAINING. ATHLETES IN THE PROGRAM CAN COMPETE IN A MULITUDE OF COMPETITIONS; BIG MOUTAIN, SLOPESTYLE, RAIL JAMS ETC. THE PROGRAM IS STAFFED BY A YEAR ROUND DIRECTOR AS WELL AS PART TIME AND FULL TIME SEASONAL COACHES. IN THE SPRING, FALL AND SUMMER WE UTILIZE TRAMPOLINES AT SNOBAHN AS WELL AS CONDITIONING FOR DRYLAND TRAINING. IN THE 2024 - 2025 WE HAD 86 PARTICIPANTS. ACCOMPLISMENTS FOR 2024 - 2025 SEASON: WE HAD 4 ATHLETES COMPETE AT WORLD JUNIORS IN FREESTYLE/FREERIDE. WE ALSO HAD SEVERAL ATHLETES ATTEND REGIONALS CHAMPIONSHIPS AND PODIUM.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1975.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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