Pacific Northwest Ski Association FY2024 filing

Not tax-deductible

Quincy, WA501(c)(4)Recreation & SportsEIN 91-0678921Revenue $542K in FY2024

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.

80¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
13 mo
of spending, in cash
Looks good: 13.0 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
$34K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 23 voting members
Looks good: 18 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$542K
+32% vs prior year
Spent
$481K
To programs
80%
Net assets
$506K
By yearFY2021–FY2025
Revenue
$542K
FY2024▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2021$233K
FY2022$328K
FY2023$411K
FY2024$542K
FY2025$447K
Expenses
$481K
FY2024▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2021$163K
FY2022$283K
FY2023$365K
FY2024$481K
FY2025$431K
Net assets
$506K
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2021$354K
FY2022$398K
FY2023$445K
FY2024$506K
FY2025$522K

From the FY2024 Form 990 (year ending June 2024) · 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

80 cents of each dollar spent went to programs.

Program services 80% · $387K Management & general 20% · $94K

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

23 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 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 of
$0Pt VII · Sec A
Director Col
$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 · $343K · in their own filed words · FY2023
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…

$334Kprogram 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.

$9Kprogram expense
03

Officials clinics the objective is to train and certify officials, via the methods approved by us ski and snowboard, for alpine competition events. The same event is held in several different locations within the areas PNW division 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$542K
Ln 12
Fees for servicesLn 2g$460K
Gifts and grantsLn 1h$63K
Investment incomeLn 3$15K
Money outPt IX
$481K
Ln 25
Programscol B$387K
Managementcol C$94K
Owns and owesPt X
$506K
net assets · Ln 32
Cash and savingsLn 1–2$522K
Total assetsLn 16$540K
LiabilitiesLn 26$34K
PeoplePt VI, VII
23
listed · VII A
PaidVII A0
Voting boardVI 1a23
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$63K
Fees for servicesLn 2g$460K
Investment incomeLn 3$15K
Other incomeLn 4–11$4K
Total revenueLn 12$542K
Assets in detailPt X, end of year
CashLn 1$96K
SavingsLn 2$426K
Cash and savings togetherLn 1–2$522K
Land, buildings, equipmentLn 10c$9K
Other assetsLn 15$9K
Total assetsLn 16$540K
LiabilitiesLn 26$34K
Net assetsLn 32$506K
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 FY24End FY24
Cash and savingsLn 1–2$448K$522K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$467K$540K
LiabilitiesLn 26$22K$34K
Net assetsLn 32$445K$506K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Other salaries and wagesLn 7$51K$51K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$5K$5K
Information technologyLn 14$1K$1K
OccupancyLn 16$8K$8K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$13K$9K$5K
Depreciation, depletion and amortizationLn 22$44K$44K
InsuranceLn 23$8K$2K$6K
Other expenses (24a–d)Ln 24$330K$329K$972
All other expensesLn 24e$916$916
Total functional expensesLn 25$481K$387K$94K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $447K$431K$17K$522K 990 PDF
FY2024 Viewing $542K$481K$61K$506K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $542,172 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $48,617$62,700
I-9 Program service revenuePrior year $354,370$460,329
I-10 Investment incomePrior year $1,558$14,775
I-11 Other revenuePrior year $6,627$4,368
I-12 Total revenuePrior year $411,172$542,172
I-13 Grants and similar amounts paidPrior year $3,000$3,200
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $57,335$59,451
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $304,365$418,720
I-18 Total expensesPrior year $364,700$481,371
I-19 Revenue less expensesPrior year $46,472$60,801
Part VI · Governance 18 of 23 board members independent, 1 to look at
VI-1a Voting members of the governing body23
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 $542,172 across 7 lines filed
Lines not itemized here account for $1,874 of total revenue; see the IRS return.
VIII-1d Related organizations$55,200
VIII-1f All other contributions, gifts and grants$7,500
VIII-1h Total contributions, gifts and grants$62,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $458,455$458,455
VIII-3 Investment incomeExcluded from tax $14,775$14,775
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,368$4,368
VIII-12 Total revenueRelated to mission $462,823 · Excluded from tax $16,649$542,172
Part IX · Statement of functional expenses $481,371 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $3,200$3,200
IX-7 Other salaries and wagesManagement $51,000$51,000
IX-9 Other employee benefitsManagement $3,600$3,600
IX-10 Payroll taxesManagement $4,851$4,851
IX-11c Accounting feesManagement $2,100$2,100
IX-11g Other fees for servicesManagement $1,092$1,092
IX-12 Advertising and promotionManagement $1,420$1,420
IX-13 Office expensesManagement $5,061$5,061
IX-14 Information technologyManagement $1,413$1,413
IX-16 OccupancyManagement $7,950$7,950
IX-17 TravelManagement $3,236$3,236
IX-19 Conferences, conventions and meetingsPrograms $8,572 · Management $4,525$13,097
IX-22 Depreciation, depletion and amortizationPrograms $43,896$43,896
IX-23 InsurancePrograms $1,979 · Management $6,089$8,068
IX-24 Other expenses (24a–d)Programs $329,499 · Management $972$330,471
IX-24e All other expensesManagement $916$916
IX-25 Total functional expensesPrograms $387,146 · Management $94,225 · Fundraising $0$481,371
Part X · Balance sheet $539,990 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $88,769$96,408
X-2 Savings and temporary cash investmentsStart of year $359,465$425,935
X-10c Land, buildings and equipment, net$9,083
X-15 Other assetsStart of year $18,290$8,564
X-16 Total assetsStart of year $466,524$539,990
X-25 Other liabilitiesStart of year $21,719$34,384
X-26 Total liabilitiesStart of year $21,719$34,384
X-32 Total net assets or fund balancesStart of year $444,805$505,606
X-33 Total liabilities and net assetsStart of year $466,524$539,990
Part XI · Reconciliation of net assets $505,606 net assets at year end
XI-1 Total revenue$542,172
XI-2 Total expenses$481,371
XI-3 Revenue less expenses$60,801
XI-4 Net assets at start of year$444,805
XI-10 Net assets at end of year$505,606

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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