Pacific Northwest Ski Association FY2023 filing

Not tax-deductible

Quincy, WA501(c)(4)Recreation & SportsEIN 91-0678921Revenue $411K in FY2023

On file with the IRSpnsa.org1329 S Section Pl Sw, 98848-9326 · Quincy, WATax-exempt since Nov 1951

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To create, develop and maintain the sport of skiing in the territory allocated by the united states Ski Association; to promote skiing among young people; to encourage formation of local Ski clubs in all territory allocated to this corporation; and to develop the physical and mental capacities of its members and promote better acquaintanceship and closer Association between those engaged in skiing. To standardize rules governing Ski competition, races, and other Ski events. To cooperate with affiliated clubs in arranging most effectively and economically for visits of skiers from one club to tournaments of another club and the interchange of skiers between the different divisions of the united states Ski Association and other Ski organizations. To generally promote the moral, physical and mental advantages and development to be derived from the sport of skiing, without profit to this corporation of the members thereof.

74¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $48K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Looks good: 14.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $53K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$22K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 22 voting members
Looks good: 18 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$411K
+26% vs prior year
Spent
$365K
To programs
74%
Net assets
$445K
By yearFY2021–FY2025
Revenue
$411K
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2021$233K
FY2022$328K
FY2023$411K
FY2024$542K
FY2025$447K
Expenses
$365K
FY2023▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2021$163K
FY2022$283K
FY2023$365K
FY2024$481K
FY2025$431K
Net assets
$445K
FY2023▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2021$354K
FY2022$398K
FY2023$445K
FY2024$506K
FY2025$522K

From the FY2023 Form 990 (year ending June 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1951.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $270K Management & general 26% · $95K

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

22 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director of
$0Pt VII · Sec A
Director of
$0Pt VII · Sec A
Director Col
$0Pt VII · Sec A
Director at
$0Pt VII · Sec A
See Pacific Northwest Ski Association 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 15aNo

Programs and updates

Promotes and develops skiing, encourages youth participation, and standardizes competition rules.

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Provided by the organization

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3 programs · $231K · in their own filed words · FY2022
01

Athletic events and member services to create, develop and maintain the sport of skiing in the territory allocated by the united states ski association; to promote skiing among young people; to encourage formation of local ski clubs in all territory allocated to this corporation; and to develop the physical and mental capacities of its…

$223Kprogram expense
02

Conventions the annual convention is called for in the articles of INCORPORATION/BY- laws. The delegates elect open director positions and officers, approve the board's actions, set membership fees, and any other necessary business per the articles of INCORPORATION/BY-LAWS. The convention was held once during the fiscal year.

$7Kprogram expense
03

Officials clinics the objective is to train and certify officials, via the methods approved by usaa, for alpine competition events. The same event is held in several different locations within the areas pacific northwest ski association covers. New and existing officials are certified each year through this program.

$1Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$53K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$411K
Ln 12
Fees for servicesLn 2g$354K
Gifts and grantsLn 1h$49K
Other incomeLn 4–11$7K
Money outPt IX
$365K
Ln 25
Programscol B$270K
Managementcol C$95K
Owns and owesPt X
$445K
net assets · Ln 32
Cash and savingsLn 1–2$448K
Total assetsLn 16$467K
LiabilitiesLn 26$22K
PeoplePt VI, VII
22
listed · VII A
PaidVII A0
Voting boardVI 1a22
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Fees for servicesLn 2g$354K
Investment incomeLn 3$2K
Other incomeLn 4–11$7K
Total revenueLn 12$411K
Assets in detailPt X, end of year
CashLn 1$89K
SavingsLn 2$359K
Cash and savings togetherLn 1–2$448K
Other assetsLn 15$18K
Total assetsLn 16$467K
LiabilitiesLn 26$22K
Net assetsLn 32$445K
OperationsPt I, VI
EmployeesI 51
VolunteersI 635
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$395K$448K
Total assetsLn 16$401K$467K
LiabilitiesLn 26$2K$22K
Net assetsLn 32$398K$445K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Other salaries and wagesLn 7$49K$49K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$355$355
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
OccupancyLn 16$6K$6K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$15K$7K$9K
Depreciation, depletion and amortizationLn 22$39K$39K
InsuranceLn 23$7K$2K$5K
Other expenses (24a–d)Ln 24$220K$219K$1K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$365K$270K$95K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $447K$431K$17K$522K 990 PDF
FY2024 $542K$481K$61K$506K 990 PDF
FY2023 Viewing $411K$365K$46K$445K 990 PDF
FY2022 $328K$283K$45K$398K 990 PDF
FY2021 $233K$163K$70K$354K 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 FY2023 990 (6 parts)
Part I · Summary $411,172 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $37,600$48,617
I-9 Program service revenuePrior year $289,124$354,370
I-10 Investment incomePrior year $339$1,558
I-11 Other revenuePrior year $500$6,627
I-12 Total revenuePrior year $327,563$411,172
I-13 Grants and similar amounts paidPrior year $1,200$3,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $54,597$57,335
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $227,040$304,365
I-18 Total expensesPrior year $282,837$364,700
I-19 Revenue less expensesPrior year $44,726$46,472
Part VI · Governance 18 of 22 board members independent, 1 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members18
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $411,172 across 6 lines filed
Lines not itemized here account for $1,320 of total revenue; see the IRS return.
VIII-1d Related organizations$48,617
VIII-1h Total contributions, gifts and grants$48,617
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $353,050$353,050
VIII-3 Investment incomeExcluded from tax $1,558$1,558
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,627$6,627
VIII-12 Total revenueRelated to mission $359,677 · Excluded from tax $2,878$411,172
Part IX · Statement of functional expenses $364,700 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $3,000$3,000
IX-7 Other salaries and wagesManagement $49,000$49,000
IX-9 Other employee benefitsManagement $3,600$3,600
IX-10 Payroll taxesManagement $4,735$4,735
IX-11c Accounting feesManagement $2,000$2,000
IX-11g Other fees for servicesManagement $3,230$3,230
IX-12 Advertising and promotionManagement $355$355
IX-13 Office expensesManagement $3,379$3,379
IX-14 Information technologyManagement $2,055$2,055
IX-16 OccupancyManagement $6,450$6,450
IX-17 TravelManagement $3,581$3,581
IX-19 Conferences, conventions and meetingsPrograms $6,656 · Management $8,839$15,495
IX-22 Depreciation, depletion and amortizationPrograms $39,200$39,200
IX-23 InsurancePrograms $1,659 · Management $5,484$7,143
IX-24 Other expenses (24a–d)Programs $219,245 · Management $1,086$220,331
IX-24e All other expensesManagement $1,146$1,146
IX-25 Total functional expensesPrograms $269,760 · Management $94,940 · Fundraising $0$364,700
Part X · Balance sheet $466,524 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $36,573$88,769
X-2 Savings and temporary cash investmentsStart of year $357,946$359,465
X-15 Other assetsStart of year $6,150$18,290
X-16 Total assetsStart of year $400,669$466,524
X-25 Other liabilitiesStart of year $2,336$21,719
X-26 Total liabilitiesStart of year $2,336$21,719
X-32 Total net assets or fund balancesStart of year $398,333$444,805
X-33 Total liabilities and net assetsStart of year $400,669$466,524
Part XI · Reconciliation of net assets $444,805 net assets at year end
XI-1 Total revenue$411,172
XI-2 Total expenses$364,700
XI-3 Revenue less expenses$46,472
XI-4 Net assets at start of year$398,333
XI-10 Net assets at end of year$444,805

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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