Civic Intelligence

Massachusetts Ski Areas Association Inc

EIN 04-3302864 • 501(c)3 • Lenox, MA

Profile

Educate Ski Lift owners & operators

C/O Tom Gilbert 32 Bentrup CourtLenox, MA 01240

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

33rd percentile

-16%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

20%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$129,286

Up $57,310 (+80%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$129,286

Up $57,310 (+80%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin28th percentile

Revenue

Up

$145,014

Up $37,369 (+35%) from 2023

Expenses

Down

$87,705

Down $33,776 (-28%) from 2023

Net Income

Up

$57,309

Up $71,145 (+514%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $17,088Liabilities 2011: $02011Assets 2012: $5,142Liabilities 2012: $02012Assets 2013: $8,010Liabilities 2013: $02013Assets 2014: $542Liabilities 2014: $02014Assets 2015: $26,586Liabilities 2015: $02015Assets 2016: $39,927Liabilities 2016: $02016Assets 2017: $63,389Liabilities 2017: $02017Assets 2018: $72,217Liabilities 2018: $02018Assets 2019: $91,981Liabilities 2019: $02019Assets 2020: $77,830Liabilities 2020: $0Net Assets 2020: $77,8302020Assets 2021: $77,544Liabilities 2021: $0Net Assets 2021: $77,5442021Assets 2022: $85,812Liabilities 2022: $0Net Assets 2022: $85,8122022Assets 2023: $71,976Liabilities 2023: $0Net Assets 2023: $71,9762023Assets 2024: $129,286Net Assets 2024: $129,2862024

Highlighted filing

2024

Assets$129,286
Liabilities-
Net Assets$129,286
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $45,974Expenses 2011: $44,022Net Income 2011: $1,9522011Revenue 2012: $39,720Expenses 2012: $51,666Net Income 2012: -$11,9462012Revenue 2013: $51,355Expenses 2013: $48,487Net Income 2013: $2,8682013Revenue 2014: $59,155Expenses 2014: $66,623Net Income 2014: -$7,4682014Revenue 2015: $63,125Expenses 2015: $54,081Net Income 2015: $9,0442015Revenue 2016: $55,815Expenses 2016: $42,474Net Income 2016: $13,3412016Revenue 2017: $80,005Expenses 2017: $56,543Net Income 2017: $23,4622017Revenue 2018: $77,055Expenses 2018: $68,227Net Income 2018: $8,8282018Revenue 2019: $85,284Expenses 2019: $65,520Net Income 2019: $19,7642019Revenue 2020: $84Expenses 2020: $14,235Net Income 2020: -$14,1512020Revenue 2021: $27,462Expenses 2021: $27,748Net Income 2021: -$2862021Revenue 2022: $89,399Expenses 2022: $81,131Net Income 2022: $8,2682022Revenue 2023: $107,645Expenses 2023: $121,481Net Income 2023: -$13,8362023Revenue 2024: $145,014Expenses 2024: $87,705Net Income 2024: $57,3092024

Highlighted filing

2024

Revenue$145,014
Expenses$87,705
Net Income$57,309
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,286
Liabilities
-
Net assets
$129,286
Revenue
$145,014
Expenses
$87,705
Net income
$57,309
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.29$1.29$1.45$0.88$0.57
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$1.08$1.21$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.89$0.81$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.00$0.78$0.27$0.28$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.00$0.14$0.14
2019Summary only. Only limited summary data is available for this year.$0.92$0.00$0.85$0.66$0.20
2018Summary only. Only limited summary data is available for this year.$0.72$0.00$0.77$0.68$0.09
2017Summary only. Only limited summary data is available for this year.$0.63$0.00$0.80$0.57$0.23
2016Summary only. Only limited summary data is available for this year.$0.40$0.00$0.56$0.42$0.13
2015Summary only. Only limited summary data is available for this year.$0.27$0.00$0.63$0.54$0.09
2014Summary only. Only limited summary data is available for this year.$0.01$0.00$0.59$0.67$0.07
2013Summary only. Only limited summary data is available for this year.$0.08$0.00$0.51$0.48$0.03
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.40$0.52$0.12
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.46$0.44$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 5, 2025
Return Version
2024v5.0
Gross Receipts
$145,014
Mission and Program Overview

Mission

Educate Ski Lift owners & operators

Program Services

DescriptionGrantsExpenses
MEETINGS & SEMINARS WERE HELD TO EDUCATE SKI LIFT OWNERS AND OPERATORS IN SAFETY ISSUES & PROCEDURES.-$87,705
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL MALONEYPresident-$0--
THOMAS A GILBERTTreasurer-$0--
ALAN FLETCHERDirector-$0--
JAMES F CROWLEYSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Massachusetts Ski Areas Association
EIN
04-3302864
Phone
4138226730
Address
C/O TOM GILBERT 32 BENTRUP COURT, LENOX, MA 01240

Signing Officer

Name
Thomas a Gilbert
Title
Treasurer
Phone
4138226730
Signed
2025-02-05
Discuss with paid preparer
Yes

Preparer

Firm
Smith Watson & Company Llp
Address
7 NORTH ST SUITE 205, PITTSFIELD, MA 01201
Preparer
Bryon M Sherman CPA
Phone
4134649940
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Out of state attendee revenue 114,875 sponsorship revenue 17,500 exhibitor fee revenue 5,775 booth fee revenue 3,750 other revenue 3 total 141,903”

Form 990-ez, Part I, Line 16

“Expenses credit card fees 2,957 food & beverage 55,294 function & program cost 7,385 seminar speakers 9,211 registrations 903 postage 1,049 miscellaneous 2,406 total 79,205”

Form 990-ez, Part II, Line 24

“Accounts receivable 1,650 0 total 1,650 0”

Raw XML Appendix133 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0THOMAS A GILBERT
IRS990EZ/BooksInCareOfDetail/PhoneNum04138226730
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt032 BENTRUP COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LENOX
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001240
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt070327
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0129286
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt057309
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt071977
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0129286
IRS990EZ/GrossReceiptsAmt0145014
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03111
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt071977
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0129286
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt071977
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0129286
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL MALONEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THOMAS A GILBERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALAN FLETCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES F CROWLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01650
IRS990EZ/OtherExpensesTotalAmt079205
IRS990EZ/OtherRevenueTotalAmt0141903
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATE SKI LIFT OWNERS & OPERATORS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MEETINGS & SEMINARS WERE HELD TO EDUCATE SKI LIFT OWNERS AND OPERATORS IN SAFETY ISSUES & PROCEDURES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt087705
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087705
IRS990EZ/TotalProgramServiceExpensesAmt087705
IRS990EZ/TotalRevenueAmt0145014
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0145014
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0107645
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt027462
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0280205
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0280205
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0145014
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0107645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt027462
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt084
IRS990ScheduleA/Total509Grp/TotalAmt0280205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0145014
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0107645
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt027462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt084
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0280205
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUT OF STATE ATTENDEE REVENUE 114,875 SPONSORSHIP REVENUE 17,500 EXHIBITOR FEE REVENUE 5,775 BOOTH FEE REVENUE 3,750 OTHER REVENUE 3 TOTAL 141,903
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CREDIT CARD FEES 2,957 FOOD & BEVERAGE 55,294 FUNCTION & PROGRAM COST 7,385 SEMINAR SPEAKERS 9,211 REGISTRATIONS 903 POSTAGE 1,049 MISCELLANEOUS 2,406 TOTAL 79,205
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 1,650 0 TOTAL 1,650 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS A GILBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04138226730
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASSACHUSETTS SKI AREAS ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0MASS
ReturnHeader/Filer/EIN0043302864
ReturnHeader/Filer/PhoneNum04138226730
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O TOM GILBERT 32 BENTRUP COURT
ReturnHeader/Filer/USAddress/CityNm0LENOX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001240
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042530803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH WATSON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07 NORTH ST SUITE 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001201
ReturnHeader/PreparerPersonGrp/PhoneNum04134649940
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYON M SHERMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-06T06:23:49-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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