Charity Impact Media

Home › Recreation & sports

Bogus Basin Recreational Association

Boise, ID · EIN 82-0212207 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for the fiscal year ending May 31, 2025 (tax year 2024) · View the filing · Correct or respond

Bogus Basin Recreational Association reported $27.4 million in revenue and $22.1 million in expenses for the fiscal year ending May 31, 2025. Of every $100 it spent, $60.94 went to program services, $38.32 to management and general costs and $0.74 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 79.5% of the total. The highest compensation it reported for one person was $282,967 (GENERAL MANAGER). 7 people received more than $100,000 in reportable compensation. Revenue rose 70% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending May 31, 2025 · Form 990, Part IX, line 25 · total expenses $22M

For context, the median across 237 covered recreation & sports charities: $88.05 programs, $10.89 management, $1.06 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending May 31, 2025 · Form 990, Part VIII · total revenue $27M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 237 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
60.9%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
38.3%10.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.7%1.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.25$0.05
Contributions & grants share of revenue
Part VIII 1h ÷ 12
2.4%25.2%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%0.0%
Program service revenue share
Part VIII 2g ÷ 12
79.5%61.0%
Highest reported compensation
Part VII-A, columns D–F
$282,967$365,322
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.28%2.14%
People paid over $100,000
Part VII, line 2
76
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
25.114.9
Independent voting board members
Part VI 1a–1b
13 of 13100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$13M expenses · 100.0% of program spending · grants $26,207 · revenue $22M

Bogus Basin is a recreational area that operates to enrich the lives of treasure valley residents by providing year-round outdoor activities at rates that are affordable to the community. Bogus Basin had 416,000 winter visits. These winter guests paid 40% less for admission than the industry average. During the winter, Bogus Basin offers alpine skiing, nordic skiing, snow tubing and snowshoeing. Bogus Basin continues to work on providing affordable summer recreation including mountain biking, hiking, youth summer camps stargazing and nature experiences all at affordable rates. For the fiscal…

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
GENERAL MANAGER
Officer, 40.00 hrs/week
$248,271$0$34,696$282,967
DIRECTOR OF COMMUNITY RELATIONS
Highest compensated employee, 40.00 hrs/week
$136,673$0$15,738$152,411
DIRECTOR OF MOUNTAIN OPERATIONS
Highest compensated employee, 40.00 hrs/week
$136,673$0$11,872$148,545
DIRECTOR OF SKIER SERVICES
Highest compensated employee, 40.00 hrs/week
$112,150$0$21,803$133,953
DIRECTOR OF FINANCE
Officer, 40.00 hrs/week
$108,242$0$21,846$130,088
DIRECTOR OF MARKETING
Highest compensated employee, 40.00 hrs/week
$107,208$0$18,362$125,570
DIRECTOR OF LIFTS
Highest compensated employee, 40.00 hrs/week
$107,888$0$16,300$124,188

7 people received more than $100,000 in reportable compensation from Bogus Basin Recreational Association (Part VII, line 2). Compensation of current officers, directors and key employees totaled $422K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$10M$20M$30M$40MFY2020FY2021FY2022FY2023FY2024FY2025$27M$22M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$27M$22M60.9%$46M$282,967
FY2024 ⓘ$25M$21M60.7%$41M$268,381
FY2023 ⓘ$25M$19M50.8%$37M$236,709
FY2022 ⓘ$21M$15M46.2%$31M$225,803
FY2021 ⓘ$17M$13M65.2%$25M$216,730
FY2020 ⓘ$16M$13M65.1%$21M$210,071

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b13 · 13 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 51,002
  • Volunteers Part I, line 6400

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only
SKYTRAC SERVICES INC
Planning and installation of new lift an
$3,400,108
SPRUNG INSTANT STRUCTURES INC
Design, planning and fabrication of spru
$337,109
HDR ENGINEERING
Engineering services related to addition
$302,644
DILLABAUGH'S FLOORING AMERICA
Flooring install and waterproofing
$205,279
SNOW SECURE USA
Planning and fabrication of snow storage
$157,624

Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.

Private foundation grants it received

6 private foundations reported grants to Bogus Basin Recreational Association totaling $139K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Bogus Basin Recreational Association's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Bogus Basin Recreational Association, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All recreation & sports charities · Largest charities in Idaho

Questions people ask

How much of Bogus Basin Recreational Association's spending goes to programs?

In the fiscal year ending May 31, 2025, Bogus Basin Recreational Association reported that 60.9% of its $22.1 million in expenses went to program services, 38.3% to management and general and 0.7% to fundraising (Form 990, Part IX).

How much does Bogus Basin Recreational Association pay its top executive?

The largest total compensation Bogus Basin Recreational Association reported for one person in the fiscal year ending May 31, 2025 was $282,967, for the role of GENERAL MANAGER (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Bogus Basin Recreational Association get its money?

Of $27.4 million in revenue in the fiscal year ending May 31, 2025, 2.4% came from contributions and grants and 79.5% from program service revenue (Form 990, Part VIII).

Is Bogus Basin Recreational Association a registered charity?

The IRS lists EIN 82-0212207 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending May 31, 2025, object 202610709349300026 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending May 31, 2024, object 202412679349301181 · read the filing
  • FY2023: Form 990 for the fiscal year ending May 31, 2023, object 202302899349302055 · read the filing
  • FY2022: Form 990 for the fiscal year ending May 31, 2022, object 202223469349300512 · read the filing
  • FY2021: Form 990 for the fiscal year ending May 31, 2021, object 202221049349301632 · read the filing
  • FY2020: Form 990 for the fiscal year ending May 31, 2020, object 202111029349300216 · read the filing

All filings for EIN 82-0212207: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.