Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 51,955 | 127,889 | 179,844 | |||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 51,955 | 127,889 | 179,844 | |||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 151,402 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 28,442 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 51,955 | 127,889 | 179,844 | |||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 179,844 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 20011406 |
| Software Version: | 20.0.2.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 16, Other Expenses | Meals and entertainment 105 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Fundraising 129 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Conferences, conventions, and meetings 175 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Supplies 2,078 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Uniforms apparel 8,735 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Insurance DO, workers comp, general liability 2,500 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Merchant fees 1,198 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Financial aid awarded noncash 855 |
| Form 990-EZ, Part I, Line 16, Other Expenses | Background checks 116 |
| Form 990-EZ, Part I, Line 20, Net Assets | rounding difference -1 |
| Form 990-EZ, Part III, Line general | - Flagstaff Youth Riders aka FLYRS is a 501c3 nonprofit that fosters personal growth and an active lifestyle through mountain biking in Flagstaff, AZ for youth ages 2-18. We aim to create a unique culture rooted in having fun while developing key bike handling skills. FLYRS facilitates youth mountain biking by offering a range of age- and ability-based programs throughout the year. We are especially commited to providing opportunities for youth from diverse backgrounds and minimizing economic barriers to the sport. Our hope is that all FLYRS will grow into life-long cyclists and trail advocates. FLYRS received its tax-exempt status as a 501c3 nonprofit organization from the IRS in early 2019. |
| Form 990-EZ, Part I, Line 1 | - The organization received an unusual grant in 2020 from a foundation for 105,000, of which 72,091 remained at year-end to be spent in the coming years. This capacity building grant will be spent on hiring additional staff to assist the Executive Director the only employee in 2020 and for sustaining the success in providing more access to under-represented youth in mountain biking through fee-waived programs. The same foundation granted the organization 50,000 in 2019. The grant was awarded to assist the organization in its start-up operations, including applying for its tax-exempt status, hiring its initial staff the Executive Director, purchasing program equipment namely bikes, providing scholarships to participants and other necessary expenditures during its initial operating period. Also in 2020, the organization received a Paycheck Protection Program PPP loan of 5,833 and EIDL advance grant of 1,000 as part of the federal governments Covid-19 relief programs. The PPP loan was spent as required on payroll expenses and was fully forgiven. It is accounted for in the financial statements as a government grant, along with the EIDL grant. |
| Form 990-EZ, Part III, Line 28 | - Program Service Accomplishments Flagstaff Youth Riders aka FLYRS has created four key program components that each complement the other to provide the fundamentals of a comprehensive and community-based youth mountain biking organization in Flagstaff, AZ. 1 Traditional Fall Spring recreational programs These programs are for Flagstaff youth from ages 2- to 18-years old. These groups are age- and ability-based, meet once per week for an 8-week session, and focus on skill development through drills, games and trail rides. The Fall session runs August - October the Spring session runs April - June. In 2020, the Spring program which served 78 youth spring 2019, was planned but cancelled due to the Covid-19 pandemic. The Fall program served 88 youth in 2020. 2 After School programs This program in the fall spring follows the same timetable as the Traditional program. The after-school programs are centered around the FLYRS mission to provide opportunities for youth from diverse backgrounds and minimize economic barriers to the sport of cycling. They are free programs located at each school with all equipment provided by the organization.In 2020, this program was planned but cancelled due to the pandemic. In 2019, FLYRS conducted after-school programs at Puente de Hozho and Thomas elementary schools for 3rd-5th grade students, serving 47 youth. 3 Summer camps This program offers both full- and half-day summer camp options that each last one week long. Youth get an immersive experience in mountain biking through the FLYRS building-block style of learning skills. STEAM-based learning concepts that relate to cycling are integrated into the program. In 2020, the full day camps were planned but cancelled due to the pandemic, and the half day camps served 45 youth. In 2019, the organization held two weeks of full day camps and one week of half day camps, with a total of 53 youth served. 4 AICL middle school composite team This team is for 6th-8th graders who want to participate in the Arizona Interscholastic Cycling League AICL during the Fall season. Middle school youth from various Flagstaff schools come together to ride, learn, grow, empower, camp, and make lasting friendships with each other. It is the ultimate community and team environment in an individualized sport. This program is open to all middle school youth whose Flagstaff school doesnt currently have a team of their own most Flagstaff schools in 2020. In 2020, the FLYRS composite team had 31 youth representing 7 schools. Additionally, FYLRS offers scholarships in all of our programs and reserves a specific number of scholarship positions in each program in order to increase access to cycling for all youth. In 2020, we provided scholarships by way of waived program fees to 5 youth for a total of 855 in financial aid awarded, in a year where most programs were cancelled due to the pandemic 51 youth for a total of 3127 in financial aid awarded in 2019. FLYRS also hold free programming through after schools programs mentioned above but those were cancelled in 2020. |
| Form 990-EZ, Part IV, Line general | - Angelina Castagno Secretary on the Board of Directors and Tyler Nelson Executive Director are spouses, and the founders of the organization. See Schedule L for more information. |
| Form 990-EZ, Part I, Line general | - Effect of the Covid-19 Pandemic The organization had numerous program cancellations in 2020 as a result of the pandemic see details above. This resulted in a significant reduction in program fee revenue and number of youth served. In 2021 the organization resumed normal programming. See above for description of PPP EIDL relief grants received. |
| Software ID: | 20011406 |
| Software Version: | 20.0.2.0 |