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        <BusinessNameLine1Txt>MCNURLIN HITCHCOCK &amp; ASSOCIATES PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1987 WADSWORTH BLVD SUITE A</AddressLine1Txt>
        <CityNm>LAKEWOOD</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
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      <PersonTitleTxt>EX-OFFICIO</PersonTitleTxt>
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      <LegalDomicileStateCd>CO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FOUNDATION TURNED OVER THE BUILDING OF THE EDUCATION CURRICULUM TO ARVC AND INTENDS TO PROVIDE INDIVIDUALS WITH "ACCESS TO" GOLD STANDARDS EDUCATION PROGRAMS VIA SCHOLARSHIPS TO NATIONAL SCHOOL, OUTDOOR HOSPITALITY CERTIFICATE PROGRAMS, ETC. FOUNDATION WILL NO LONGER RECEIVE REVENUE FROM SELLING REGISTRATIONS TO THESE EDUCATION PROGRAMS, BUT WILL RAISE REVENUE THROUGH DONATIONS ONLY AND PROVIDE SCHOLARSHIPS TO THOSE PROGRAMS.</ActivityOrMissionDesc>
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      <CYOtherRevenueAmt>-2107</CYOtherRevenueAmt>
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      <CYGrantsAndSimilarPaidAmt>99664</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
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      <CYOtherExpensesAmt>32841</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>72294</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>132505</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>1078704</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-14458</CYRevenuesLessExpensesAmt>
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      <MissionDesc>FOUNDATION TURNED OVER THE BUILDING OF THE EDUCATION CURRICULUM TO ARVC AND INTENDS TO PROVIDE INDIVIDUALS WITH "ACCESS TO" GOLD STANDARDS EDUCATION PROGRAMS VIA SCHOLARSHIPS TO NATIONAL SCHOOL, OUTDOOR HOSPITALITY CERTIFICATE PROGRAMS, ETC. FOUNDATION WILL NO LONGER RECEIVE REVENUE FROM SELLING REGISTRATIONS TO THESE EDUCATION PROGRAMS, BUT WILL RAISE REVENUE THROUGH DONATIONS ONLY AND PROVIDE SCHOLARSHIPS TO THOSE PROGRAMS.</MissionDesc>
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      <Desc>NATIONAL SCHOOL OF RV PARK AND CAMPGROUND MANAGEMENT. THE NATIONAL SCHOOL PROVIDES FORMAL AND INFORMAL PROFESSIONAL EDUCATION THROUGH STRUCTURED CLASSES, NETWORKING OPPORTUNITIES, AND CASE STUDIES. STUDENTS ENGAGE IN CLASSES TAUGHT BY AN INTERDISCIPLINARY FACULTY INCLUDING LEADERS IN THE INDUSTRY, PROFESSIONAL CONSULTANTS AND PARK OPERATORS. THE NATIONAL SCHOOL IS OFFERED IN A SETTING AWAY FROM DAILY DISTRACTIONS AND IS DESIGNED TO ENHANCE THE SKILLS OF THE STUDENTS BY FOCUSING ON BUSINESS MANAGEMENT PRINCIPLES AND PRACTICES SPECIFIC TO THE INDUSTRY. THE PROGRAM BEGINS WITH A WEEK OF FUNDAMENTAL BUSINESS COURSES, FOLLOWED BY AN ASSORTMENT OF INDEPENDENT EXERCISES TO BE ACCOMPLISHED AT THE STUDENTS PLACE OF EMPLOYMENT OR DURING AN INTERNSHIP, AND CULMINATES IN A FINAL WEEK OF COURSES DESIGNED TO ENHANCE THEIR BUSINESS ACUMEN. THE NATIONAL SCHOOL CURRENTLY OFFERS PROGRAMS ON TWO CAMPUSES AT TWO DIFFERENT TIMES OF THE YEAR. SO THAT STUDENTS HAVE THE FLEXIBILITY TO ENGAGE IN THIS ONE-OF-A-KIND PROGRAM.</Desc>
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        <Desc>OUTDOOR HOSPITALITY CERTIFICATE PROGRAM AND ACCREDITATION PROGRAM. THE CERTIFICATE PROGRAM PROVIDES OPPORTUNITIES FOR ANY INDIVIDUAL WORKING IN OR INTERESTED IN THE INDUSTRY, WHILE THE CERTIFICATE PROGRAM IS DESIGNED TO MEASURE BUSINESS ACUMEN AND KNOWLEDGE ACQUISITION, INDIVIDUALS DO NOT NEED TO ATTEND CLASSES ON EVERY BUSINESS TOPIC INCLUDED IN THE PROGRAM. THE ARVC FOUNDATION RECOGNIZES THAT INDIVIDUALS VALUABLE LIFE EXPERIENCES AND PAST EDUCATION ARE TREMENDOUS ASSETS. PARTICIPANTS SPEND TIME IDENTIFYING WHAT, IF ANY, GAPS EXIST IN THE KNOWLEDGE REQUIREMENTS FOR THEIR SPECIFIC CERTIFICATE PROGRAMS. ONCE A GAP ANALYSIS IS COMPLETED, PARTICIPANTS FOCUS THEIR LEARNING ON GAINING ADDITIONAL KNOWLEDGE AND SKILLS THAT WILL HELP THEM GROW BOTH PERSONALLY AND PROFESSIONALLY. PARTICIPANTS WORK TO COMPLETE THE PROGRAM AT THEIR OWN PACE AND CONVENIENCE. THE ARVC FOUNDATION NOW OFFERS FAST TRACK PROGRAMS IN CONJUNCTION WITH THE NATIONAL SCHOOL, OTHER STRUCTURED CLASSES, AND ONLINE OPPORTUNITIES TO RECEIVE THEIR CERTIFICATES. THE PARTICIPANTS MUST DEMONSTRATE THEIR KNOWLEDGE OF THE VARIOUS AREAS THROUGH PLANNED ACTIVITIES, REQUIRED DOCUMENTATION, AND ASSESSMENTS.</Desc>
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        <Desc>SCHOLARSHIPS. THE ARVC FOUNDATION PROVIDES SCHOLARSHIPS TO INDIVIDUALS WHO ARE INTERESTED IN ATTENDING AN ARVC FOUNDATION-APPROVED EDUCATIONAL EVENT. ALL INDIVIDUALS, WHETHER NEW TO THE INDUSTRY OR NEW TO INDUSTRY-SPECIFIC EDUCATIONAL OPPORTUNITIES, ARE ELIGIBLE FOR SCHOLARSHIPS. ON THEIR SCHOLARSHIP APPLICATIONS, APPLICANTS MUST COMMUNICATE THEIR PERSONAL AND PROFESSIONAL GOALS FOR THE LEARNING EVENTS AND MUST COMMIT TO ACTIVE PARTICIPATION IN THE LEARNING EVENT.</Desc>
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        <Desc>DISASTER RELIEF. THE ARVC FOUNDATION PROVIDES SUPPORT WITHIN THE INDUSTRY FOR BUSINESS, INDIVIDUALS, OR COMMUNITIES THAT ARE IMPACTED BY NATURAL DISASTER. THE FOUNDATION OFFERS TWO DISTINCT TYPES OF GRANTS FOR CASES WHERE SHORT-TERM EMERGENCY FINANCIAL NEEDS EXIST. ONE TYPE OF GRANT IS INTENDED TO SUPPORT THE PARK OWNER OR EMPLOYEES WHO EXPERIENCE FINANCIAL HARDSHIP OR LOSS OF LIVING QUARTERS. THE OTHER TYPE OF GRANT IS TO HELP THE RV PARK ASSIST THEIR COMMUNITY FOLLOWING A DISASTER. THE COMMUNITY IS DEFINED AS THE GUESTS OF THE BUSINESS OR THE SURROUNDING COMMUNITY.</Desc>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ARVC FOUNDATION IS A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND STATE INCOME TAXES UNDER REGULATIONS IN THE STATE OF COLORADO. THEREFORE, THE ARVC FOUNDATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES IN CONNECTION WITH ITS EXEMPT ACTIVITIES. THE ARVC FOUNDATION IS EXEMPT FROM INCOME TAXES ON ITS EXEMPT FUNCTION INCOME UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE TAX LAWS. INCOME FROM UNRELATED BUSINESS ACTIVITIES IS SUBJECT TO INCOME TAX. ARVC FOLLOWS FASB ASC 740, INCOME TAXES, WHICH REQUIRES ENTITIES TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY.THE ARVC FOUNDATION HAS EVALUATED TAX POSITIONS TAKEN RELATED TO ITS TAX-EXEMPT STATUS AS OF SEPTEMBER 30, 2023 AND NONE ARE CONSIDERED UNCERTAIN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>FOUNDATION TURNED OVER THE BUILDING OF THE EDUCATION CURRICULUM TO ARVC AND INTENDS TO PROVIDE INDIVIDUALS WITH "ACCESS TO" GOLD STANDARDS EDUCATION PROGRAMS VIA SCHOLARSHIPS TO NATIONAL SCHOOL, OUTDOOR HOSPITALITY CERTIFICATE PROGRAMS, ETC. FOUNDATION WILL NO LONGER RECEIVE REVENUE FROM SELLING REGISTRATIONS TO THESE EDUCATION PROGRAMS, BUT WILL RAISE REVENUE THROUGH DONATIONS ONLY AND PROVIDE SCHOLARSHIPS TO THOSE PROGRAMS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>NATIONAL SCHOOL OF RV PARK AND CAMPGROUND MANAGEMENT. THE NATIONAL SCHOOL PROVIDES FORMAL AND INFORMAL PROFESSIONAL EDUCATION THROUGH STRUCTURED CLASSES, NETWORKING OPPORTUNITIES, AND CASE STUDIES. STUDENTS ENGAGE IN CLASSES TAUGHT BY AN INTERDISCIPLINARY FACULTY INCLUDING LEADERS IN THE INDUSTRY, PROFESSIONAL CONSULTANTS AND PARK OPERATORS. THE NATIONAL SCHOOL IS OFFERED IN A SETTING AWAY FROM DAILY DISTRACTIONS AND IS DESIGNED TO ENHANCE THE SKILLS OF THE STUDENTS BY FOCUSING ON BUSINESS MANAGEMENT PRINCIPLES AND PRACTICES SPECIFIC TO THE INDUSTRY. THE PROGRAM BEGINS WITH A WEEK OF FUNDAMENTAL BUSINESS COURSES, FOLLOWED BY AN ASSORTMENT OF INDEPENDENT EXERCISES TO BE ACCOMPLISHED AT THE STUDENTS PLACE OF EMPLOYMENT OR DURING AN INTERNSHIP, AND CULMINATES IN A FINAL WEEK OF COURSES DESIGNED TO ENHANCE THEIR BUSINESS ACUMEN. THE NATIONAL SCHOOL CURRENTLY OFFERS PROGRAMS ON TWO CAMPUSES AT TWO DIFFERENT TIMES OF THE YEAR. SO THAT STUDENTS HAVE THE FLEXIBILITY TO ENGAGE IN THIS ONE-OF-A-KIND PROGRAM.</ExplanationTxt>
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        <ExplanationTxt>OUTDOOR HOSPITALITY CERTIFICATE PROGRAM AND ACCREDITATION PROGRAM. THE CERTIFICATE PROGRAM PROVIDES OPPORTUNITIES FOR ANY INDIVIDUAL WORKING IN OR INTERESTED IN THE INDUSTRY, WHILE THE CERTIFICATE PROGRAM IS DESIGNED TO MEASURE BUSINESS ACUMEN AND KNOWLEDGE ACQUISITION, INDIVIDUALS DO NOT NEED TO ATTEND CLASSES ON EVERY BUSINESS TOPIC INCLUDED IN THE PROGRAM. THE ARVC FOUNDATION RECOGNIZES THAT INDIVIDUALS VALUABLE LIFE EXPERIENCES AND PAST EDUCATION ARE TREMENDOUS ASSETS. PARTICIPANTS SPEND TIME IDENTIFYING WHAT, IF ANY, GAPS EXIST IN THE KNOWLEDGE REQUIREMENTS FOR THEIR SPECIFIC CERTIFICATE PROGRAMS. ONCE A GAP ANALYSIS IS COMPLETED, PARTICIPANTS FOCUS THEIR LEARNING ON GAINING ADDITIONAL KNOWLEDGE AND SKILLS THAT WILL HELP THEM GROW BOTH PERSONALLY AND PROFESSIONALLY. PARTICIPANTS WORK TO COMPLETE THE PROGRAM AT THEIR OWN PACE AND CONVENIENCE. THE ARVC FOUNDATION NOW OFFERS FAST TRACK PROGRAMS IN CONJUNCTION WITH THE NATIONAL SCHOOL, OTHER STRUCTURED CLASSES, AND ONLINE OPPORTUNITIES TO RECEIVE THEIR CERTIFICATES. THE PARTICIPANTS MUST DEMONSTRATE THEIR KNOWLEDGE OF THE VARIOUS AREAS THROUGH PLANNED ACTIVITIES, REQUIRED DOCUMENTATION, AND ASSESSMENTS.</ExplanationTxt>
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        <ExplanationTxt>DISASTER RELIEF. THE ARVC FOUNDATION PROVIDES SUPPORT WITHIN THE INDUSTRY FOR BUSINESS, INDIVIDUALS, OR COMMUNITIES THAT ARE IMPACTED BY NATURAL DISASTER. THE FOUNDATION OFFERS TWO DISTINCT TYPES OF GRANTS FOR CASES WHERE SHORT-TERM EMERGENCY FINANCIAL NEEDS EXIST. ONE TYPE OF GRANT IS INTENDED TO SUPPORT THE PARK OWNER OR EMPLOYEES WHO EXPERIENCE FINANCIAL HARDSHIP OR LOSS OF LIVING QUARTERS. THE OTHER TYPE OF GRANT IS TO HELP THE RV PARK ASSIST THEIR COMMUNITY FOLLOWING A DISASTER. THE COMMUNITY IS DEFINED AS THE GUESTS OF THE BUSINESS OR THE SURROUNDING COMMUNITY.</ExplanationTxt>
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        <ExplanationTxt>A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATIONS GOVERNING BODY BEFORE IT WAS FILED.</ExplanationTxt>
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