Far West Ski Association

Not tax-deductible

Battle Ground, WA501(c)(7)EIN 95-3968802Revenue $831K in FY2025

On file with the IRSfwsa.org829 Se 11th Pl, 98604-3219 · Battle Ground, WATax-exempt since Jul 1985

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To develop and provide organizational benefits to all affiliated Ski councils, clubs and members with an emphasis in skier safety, Ski travel, communications and club programs.

96¢ of each $1 spent went to programs.
Run by 100 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
3 of 5
filings with a surplus
Average surplus $12K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$337K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 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
$831K
+17% vs prior year
Spent
$841K
To programs
96%
Net assets
$432K
By yearFY2021–FY2025
Revenue
$831K
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$173K
FY2022$801K
FY2023$1.2M
FY2024$710K
FY2025$831K
Expenses
$841K
FY2025▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2021$175K
FY2022$777K
FY2023$1.2M
FY2024$697K
FY2025$841K
Net assets
$432K
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$371K
FY2022$396K
FY2023$429K
FY2024$442K
FY2025$432K

From the FY2025 Form 990 (year ending April 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1985.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $808K Management & general 4% · $33K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
See Attached
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Far West 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports ski clubs and members with safety, travel, communication, and program benefits.

Provided by the organization

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3 programs · $788K · in their own filed words · FY2024
01

Member travel programs, including (a) ski trips to banff & big white, canada, and tignes, france; (b) dive trip to the philippines; and (c) adventure trip to east africa

$734Kprogram expense
02

Annual membership meeting, including leadership training sessions.

$41Kprogram expense
03

Scholarships

$14Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$831K
Ln 12
Fees for servicesLn 2g$820K
Investment incomeLn 3$8K
Other incomeLn 4–11$2K
Money outPt IX
$841K
Ln 25
Programscol B$808K
Managementcol C$33K
Owns and owesPt X
$432K
net assets · Ln 32
Cash and savingsLn 1–2$554K
Total assetsLn 16$769K
LiabilitiesLn 26$337K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$820K
Investment incomeLn 3$8K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$831K
Assets in detailPt X, end of year
CashLn 1$297K
SavingsLn 2$257K
Cash and savings togetherLn 1–2$554K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$43
Other assetsLn 15$0
Total assetsLn 16$769K
LiabilitiesLn 26$337K
Net assetsLn 32$432K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$553K$554K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$76$43
Total assetsLn 16$679K$769K
LiabilitiesLn 26$237K$337K
Net assetsLn 32$442K$432K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$150$150
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$734K$734K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$41K$41K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$60K$33K$27K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$841K$808K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $831K$841K−$10K$432K 990 PDF
FY2024 $710K$697K$12K$442K 990 PDF
FY2023 $1.2M$1.2M$34K$429K 990 PDF
FY2022 $801K$777K$25K$396K 990 PDF
FY2021 $173K$175K−$2K$371K 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 FY2025 990 (6 parts)
Part I · Summary $830,899 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $702,110$820,303
I-10 Investment incomePrior year $6,718$8,320
I-11 Other revenuePrior year $971$2,276
I-12 Total revenuePrior year $709,799$830,899
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $697,386$840,619
I-18 Total expensesPrior year $697,386$840,619
I-19 Revenue less expensesPrior year $12,413−$9,720
Part VI · Governance 22 of 22 board members independent, 4 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $830,899 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $820,303$820,303
VIII-3 Investment incomeUnrelated business $8,320$8,320
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $2,276$2,276
VIII-12 Total revenueRelated to mission $820,303 · Unrelated business $10,596$830,899
Part IX · Statement of functional expenses $840,619 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $150$150
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $733,626$733,626
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $40,587$40,587
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $2,992$2,992
IX-24 Other expenses (24a–d)Programs $33,364 · Management $26,687$60,051
IX-24e All other expensesManagement $3,213$3,213
IX-25 Total functional expensesPrograms $807,577 · Management $33,042 · Fundraising $0$840,619
Part X · Balance sheet $768,761 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $320,973$296,861
X-2 Savings and temporary cash investmentsStart of year $232,299$256,657
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $971$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $124,233$215,200
X-10c Land, buildings and equipment, netStart of year $76$43
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $678,552$768,761
X-17 Accounts payable and accrued expensesStart of year $2,511$1,984
X-19 Deferred revenueStart of year $228,302$328,758
X-25 Other liabilitiesStart of year $6,099$6,099
X-26 Total liabilitiesStart of year $236,912$336,841
X-27 Net assets without donor restrictionsStart of year $441,640$431,920
X-32 Total net assets or fund balancesStart of year $441,640$431,920
X-33 Total liabilities and net assetsStart of year $678,552$768,761
Part XI · Reconciliation of net assets $431,920 net assets at year end
XI-1 Total revenue$830,899
XI-2 Total expenses$840,619
XI-3 Revenue less expenses−$9,720
XI-4 Net assets at start of year$441,640
XI-10 Net assets at end of year$431,920

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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