Ski Gull INC FY2021 filing

Tax-deductible

Nisswa, MN501(c)(3)EIN 36-3413178

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Promote downhill Ski education and amateur downhill Ski competition

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$55K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $153K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 19.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$93K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$989K
+10% vs prior year
Spent
$714K
To programs
90%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$989K
FY2021▲ +10%
Revenue by fiscal year
FY2020$898K
FY2021$989K
FY2022$1.1M
FY2023$1.1M
FY2024$747K
Expenses
$714K
FY2021▼ -4%
Expenses by fiscal year
FY2020$746K
FY2021$714K
FY2022$786K
FY2023$903K
FY2024$914K
Net assets
$1.5M
FY2021▲ +49%
Net assets by fiscal year
FY2020$1.0M
FY2021$1.5M
FY2022$1.7M
FY2023$1.8M
FY2024$1.6M

From the FY2021 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $641K Management & general 10% · $73K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $55K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Manager
$54,980Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mata Agre$69,798$68,355$62,336$54,980$47,820
Carrie Wood-Grillo————$68,250
Mackenzie Dondelinger$213————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ski Gull INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes downhill ski education and amateur competition.

Provided by the organization

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1 program · $641K · in their own filed words · FY2021
01

Educate youth and public on skiing and provide downhill skiing facilities to the public to promote civic involvement and tourism through winter recreation operation of a no-charge youth skiing program.

$641Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
CommunitygivingFY2022$15K
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$989K
Ln 12
Fees for servicesLn 2g$677K
Gifts and grantsLn 1h$221K
Other incomeLn 4–11$88K
Money outPt IX
$714K
Ln 25
Programscol B$641K
Managementcol C$73K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.6M
LiabilitiesLn 26$93K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$221K
Noncash giftsLn 1g$32K
Fundraising eventsLn 1c$73K
Fees for servicesLn 2g$677K
Investment incomeLn 3$2K
Other incomeLn 4–11$88K
Total revenueLn 12$989K
Assets in detailPt X, end of year
CashLn 1$888K
SavingsLn 2$269K
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$475K
Total assetsLn 16$1.6M
LiabilitiesLn 26$93K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 5100
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$539K$1.2M
Land, buildings, equipmentLn 10c$538K$475K
Total assetsLn 16$1.1M$1.6M
LiabilitiesLn 26$51K$93K
Net assetsLn 32$1.0M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Grants to domestic individualsLn 2$4K$4K
Pay of current officers, directors and key staffLn 5$55K$27K$27K
Other salaries and wagesLn 7$166K$166K
Other employee benefitsLn 9$398$398
Payroll taxesLn 10$23K$20K$3K
Accounting feesLn 11c$21K$21K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$8K$8K
Information technologyLn 14$4K$4K
OccupancyLn 16$66K$66K
Depreciation, depletion and amortizationLn 22$132K$132K
InsuranceLn 23$91K$91K
Other expenses (24a–d)Ln 24$121K$100K$22K
All other expensesLn 24e$16K$16K$3
Total functional expensesLn 25$714K$641K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $747K$914K−$167K$1.6M 990 PDF
FY2023 $1.1M$903K$224K$1.8M 990 PDF
FY2022 $1.1M$786K$281K$1.7M 990 PDF
FY2021 Viewing $989K$714K$275K$1.5M 990 PDF
FY2020 $898K$746K$153K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $988,717 across 9 lines filed
Lines not itemized here account for $62,536 of total revenue; see the IRS return.
VIII-1c Fundraising events$73,017
VIII-1f All other contributions, gifts and grants$147,772
VIII-1g Noncash contributions (included above)$32,252
VIII-1h Total contributions, gifts and grants$220,789
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $677,258$677,258
VIII-3 Investment incomeExcluded from tax $2,356$2,356
VIII-6 Net rental income or lossExcluded from tax $25,159$25,159
VIII-8 Net income from fundraising eventsExcluded from tax $619$619
VIII-12 Total revenueRelated to mission $739,794 · Unrelated business $0 · Excluded from tax $28,134$988,717
Part IX · Statement of functional expenses $713,903 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $1,460$1,460
IX-2 Grants to domestic individualsPrograms $3,844$3,844
IX-5 Pay of current officers, directors and key staffPrograms $27,490 · Management $27,490$54,980
IX-7 Other salaries and wagesPrograms $165,833$165,833
IX-9 Other employee benefitsPrograms $398$398
IX-10 Payroll taxesPrograms $20,206 · Management $2,626$22,832
IX-11c Accounting feesManagement $21,115$21,115
IX-12 Advertising and promotionPrograms $5,981$5,981
IX-13 Office expensesPrograms $7,522$7,522
IX-14 Information technologyPrograms $3,912$3,912
IX-16 OccupancyPrograms $66,372$66,372
IX-22 Depreciation, depletion and amortizationPrograms $131,612$131,612
IX-23 InsurancePrograms $91,106$91,106
IX-24 Other expenses (24a–d)Programs $99,622 · Management $21,768$121,390
IX-24e All other expensesPrograms $15,543 · Management $3$15,546
IX-25 Total functional expensesPrograms $640,901 · Management $73,002 · Fundraising $0$713,903
Part X · Balance sheet $1,633,652 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $354,698$887,567
X-2 Savings and temporary cash investmentsStart of year $184,172$269,469
X-4 Accounts receivableStart of year $1,500$1,655
X-10c Land, buildings and equipment, netStart of year $538,282$474,961
X-16 Total assetsStart of year $1,087,655$1,633,652
X-17 Accounts payable and accrued expensesStart of year $46,093$78,431
X-19 Deferred revenueStart of year $5,332$14,382
X-26 Total liabilitiesStart of year $51,425$92,813
X-27 Net assets without donor restrictionsStart of year $1,036,230$1,190,789
X-28 Net assets with donor restrictions$350,050
X-32 Total net assets or fund balancesStart of year $1,036,230$1,540,839
X-33 Total liabilities and net assetsStart of year $1,087,655$1,633,652
Part XI · Reconciliation of net assets $1,540,839 net assets at year end
XI-1 Total revenue$988,717
XI-2 Total expenses$713,903
XI-3 Revenue less expenses$274,814
XI-4 Net assets at start of year$1,036,230
XI-9 Other changes in net assets$229,795
XI-10 Net assets at end of year$1,540,839

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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