What Are Annual Financial Reports?

The Annual Financial Report is one of the required reports for operating a CUA. The report includes questions about visitor use statistics, reportable injury data, and gross receipts earned from operations in the NPS. Previously, this report was called the 10-660.

CUA holders are required to submit Annual Financial Reports through the CUA Online System. Reports for 2024 are due March 15th, 2025.

Who Needs to Report?

All CUA holders are required to submit an annual financial report. If the operator did not conduct any CUA activity in the previous year they are still required to submit a report indicating that they did not operate. Failure to report could have consequences up to and including permit revocation across the NPS.

How Do I Complete Annual Reporting?

Log in to the CUA Online System. Watch the help video prior to completing the report.

Information you will need to complete the report:

• Total gross receipts for the entire business (not just operations in the park)
• Total gross receipts for operations in or dependent on the CUA
• Number of visitors
• Number of trips
• Average hours per trip (day trips) or average number of nights per trip (overnight trips)
• Injury reports

CUA Annual Fees

Once your report is submitted, the CUA coordinator will review the report. If the information is correct it will be accepted. After the report is accepted the operator will receive an email prompting them to pay their annual fee.

• Denali National Park and Preserve charges a market price fee (also called the Annual Fee) in order to recover costs associated with the administration and management of your CUA.
• The market price fee is a fee based on a percentage of your revenue earned from in-park or park-based operations. You are required to report this information each year when you submit the mandatory CUA annual report. The percentage of revenue market price fee is based on the following:
  • Less than $250,000 earned from park-based operations – 3% of gross receipts (minus application fee in year one of the permit)
  • $250,000 to $500,000 earned from park-based operations – 4% of gross receipts (minus application fee in year one of the permit)
  • More than $500,000 earned from park-based operations – 5% of gross receipts (minus application fee in year one of the permit)
  • Mountaineering exception – all revenue earned from in-park or park-based operations is subject to 6% of gross receipts (minus application fee in year one of the permit)
• The percentage of revenue market price fee is a tiered fee best explained by example. Suppose a CUA holder earns $750,000 in gross revenue as a result of doing business authorized by the CUA. The NPS will charge 3% of gross receipts for the first $250,000 earned, 4% for the next $250,000, and 5% for the remaining $250,000, for a total CUA management fee of $30,000, minus the application fee.