Civic Intelligence

Snowmobile Association of Massachusetts

EIN 22-2497133 • 501(c)7 • Greenfield, MA

Profile

To encourage the safe, responsible and lawful use of snowmobiles; to assist in the promotion of and development of recreational areas for snowmobile use on public and private land.

PO Box 443Greenfield, MA 01302

www.sledmass.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-6.5%

Faster asset growth than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-11%

Faster revenue growth than 29% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$399,108

Down $27,521 (-6.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$399,108

Down $27,521 (-6.5%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin20th percentile

Revenue

Down

$223,905

Down $28,352 (-11%) from 2023

Expenses

Down

$251,426

Down $7,009 (-2.7%) from 2023

Net Income

Down

-$27,521

Down $21,343 (-345%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$600K$400K$200K$0Assets 2011: $439,415Liabilities 2011: $0Net Assets 2011: $439,4152011Assets 2012: $402,099Liabilities 2012: $0Net Assets 2012: $402,0992012Assets 2013: $436,252Liabilities 2013: $0Net Assets 2013: $436,2522013Assets 2014: $460,727Liabilities 2014: $0Net Assets 2014: $460,7272014Assets 2015: $500,786Liabilities 2015: $0Net Assets 2015: $500,7862015Assets 2016: $407,311Liabilities 2016: $0Net Assets 2016: $407,3112016Assets 2017: $389,557Liabilities 2017: $0Net Assets 2017: $389,5572017Assets 2018: $366,467Liabilities 2018: $0Net Assets 2018: $366,4672018Assets 2020: $212,868Liabilities 2020: $0Net Assets 2020: $212,8682020Assets 2021: $342,830Liabilities 2021: $0Net Assets 2021: $342,8302021Assets 2022: $416,742Liabilities 2022: $0Net Assets 2022: $416,7422022Assets 2023: $426,629Liabilities 2023: $0Net Assets 2023: $426,6292023Assets 2024: $399,108Liabilities 2024: $0Net Assets 2024: $399,1082024

Highlighted filing

2024

Assets$399,108
Liabilities$0
Net Assets$399,108
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $527,246Expenses 2011: $435,372Net Income 2011: $91,8742011Revenue 2012: $291,863Expenses 2012: $329,179Net Income 2012: -$37,3162012Revenue 2013: $403,723Expenses 2013: $369,645Net Income 2013: $34,0782013Revenue 2014: $360,462Expenses 2014: $335,987Net Income 2014: $24,4752014Revenue 2015: $403,452Expenses 2015: $363,393Net Income 2015: $40,0592015Revenue 2016: $260,733Expenses 2016: $354,208Net Income 2016: -$93,4752016Revenue 2017: $354,050Expenses 2017: $371,804Net Income 2017: -$17,7542017Revenue 2018: $317,507Expenses 2018: $340,597Net Income 2018: -$23,0902018Revenue 2020: $193,522Expenses 2020: $256,992Net Income 2020: -$63,4702020Revenue 2021: $403,424Expenses 2021: $273,462Net Income 2021: $129,9622021Revenue 2022: $356,435Expenses 2022: $282,523Net Income 2022: $73,9122022Revenue 2023: $252,257Expenses 2023: $258,435Net Income 2023: -$6,1782023Revenue 2024: $223,905Expenses 2024: $251,426Net Income 2024: -$27,5212024

Highlighted filing

2024

Revenue$223,905
Expenses$251,426
Net Income-$27,521
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$399,108
Liabilities
$0
Net assets
$399,108
Revenue
$223,905
Expenses
$251,426
Net income
-$27,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$2.24$2.51$0.28
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.00$4.27$2.52$2.58$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$3.56$2.83$0.74
2021Detailed filing. Detailed filing data is available for this year.$3.43$0.00$3.43$4.03$2.73$1.30
2020Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$1.94$2.57$0.63
2018Summary only. Only limited summary data is available for this year.$3.66$0.00$3.66$3.18$3.41$0.23
2017Summary only. Only limited summary data is available for this year.$3.90$0.00$3.90$3.54$3.72$0.18
2016Summary only. Only limited summary data is available for this year.$4.07$0.00$4.07$2.61$3.54$0.93
2015Summary only. Only limited summary data is available for this year.$5.01$0.00$5.01$4.03$3.63$0.40
2014Summary only. Only limited summary data is available for this year.$4.61$0.00$4.61$3.60$3.36$0.24
2013Summary only. Only limited summary data is available for this year.$4.36$0.00$4.36$4.04$3.70$0.34
2012Summary only. Only limited summary data is available for this year.$4.02$0.00$4.02$2.92$3.29$0.37
2011Summary only. Only limited summary data is available for this year.$4.39$0.00$4.39$5.27$4.35$0.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$223,905
Mission and Program Overview

Mission

To encourage the safe, responsible and lawful use of snowmobiles; to assist in the promotion of and development of recreational areas for snowmobile use on public and private land.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$426,629$399,108▼ $27,521
Total Assets$426,629$399,108▼ $27,521
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$426,629$399,108▼ $27,521
Total Net Assets Fund Balance$426,629$399,108▼ $27,521
Total Liabilities and Net Assets / Fund Balance$426,629$399,108▼ $27,521
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Jeff MillerPresident
Jon TobinSecretary
Tina LacroixTreasurer
Michael SarafinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,841
Program Service Revenue
$208,861
Investment Income
$4,203
Other Revenue
$0
All Other Contributions
$2,170
Change in Net Assets
$-27,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,426
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$107,935
Fees for Services Management---$50,450
Insurance---$46,386
Office Expenses---$12,379
Advertising---$9,440
Information Technology---$9,094
Conferences and Meetings---$6,378
Occupancy---$6,067
Fees for Services Legal---$1,750
Fees for Services Accounting---$1,547
Total Functional Expenses$0$0$0$251,426
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Snowmobile Association of Ma
EIN
22-2497133
Phone
4133698092
Address
PO BOX 443, GREENFIELD, MA 01302

Signing Officer

Name
Jeff Miller
Title
President
Phone
4133698092
Signed
2025-05-15

Organization Details

Principal Officer
Jeff Miller
Formed
1969
Legal Domicile
Ma
Voting Board Members
31
Independent Board Members
31
Employees
0

Preparer

Firm
George & Goodnow LLC
Address
1211 MOHAWK TRAIL, SHELBURNE FALLS, MA 01370
Preparer
Lewis R Goodnow
Phone
4136259593
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Expo expense 42,809 0 0 golf tournament expense 5,713 0 0 raffle expense 3,973 0 0 signs expense 1,449 0 0 taxes paid 91 0 0 trail pass refund 53,700 0 0 vintage 200 0 0 total 107,935 0 0”

Raw XML Appendix256 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt031
IRS990/IndoorTanningServicesInd0false
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IRS990/InformationTechnologyGrp/TotalAmt09094
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04203
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MembersOrStockholdersInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPO EXPENSE 42,809 0 0 GOLF TOURNAMENT EXPENSE 5,713 0 0 RAFFLE EXPENSE 3,973 0 0 SIGNS EXPENSE 1,449 0 0 TAXES PAID 91 0 0 TRAIL PASS REFUND 53,700 0 0 VINTAGE 200 0 0 TOTAL 107,935 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04133698092
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01211 MOHAWK TRAIL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHELBURNE FALLS
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ReturnHeader/PreparerPersonGrp/PhoneNum04136259593
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEWIS R GOODNOW
ReturnHeader/ReturnTs02025-05-15T21:45:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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