Civic Intelligence

California Ski Industry Association

EIN 23-7408119 • 501(c)6 • South Lake Tahoe, CA

Profile

To support california and nevada snowsports resorts by coordinating state and national legislative activities, risk management and techncial training on behalf of the industry.

3141 US Hwy 50 Ste ASouth Lake Tahoe, CA 96150

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-2.0%

Higher net margin than 32% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$267,231

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 31.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.2%

Faster revenue growth than 33% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$917,558

Down $12,959 (-1.4%) from 2023

Liabilities

Up

$23,981

Up $4,127 (+21%) from 2023

Net Assets

Down

$893,577

Down $17,086 (-1.9%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin32nd percentile

Revenue

Down

$837,646

Down $10,548 (-1.2%) from 2023

Expenses

Up

$854,732

Up $84,082 (+11%) from 2023

Net Income

Down

-$17,086

Down $94,630 (-122%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$1.0M$500K$0Assets 2012: $95,714Liabilities 2012: $0Net Assets 2012: $95,7142012Assets 2013: $132,511Liabilities 2013: $14,291Net Assets 2013: $118,2202013Assets 2014: $173,299Liabilities 2014: $10,998Net Assets 2014: $162,3012014Assets 2015: $125,668Liabilities 2015: $210Net Assets 2015: $125,4582015Assets 2016: $254,299Liabilities 2016: $126Net Assets 2016: $254,1732016Assets 2017: $361,077Liabilities 2017: $147Net Assets 2017: $360,9302017Assets 2018: $422,414Liabilities 2018: $0Net Assets 2018: $422,4142018Assets 2019: $515,644Liabilities 2019: $18,388Net Assets 2019: $497,2562019Assets 2020: $595,308Liabilities 2020: $18,290Net Assets 2020: $577,0182020Assets 2021: $854,284Liabilities 2021: $29,214Net Assets 2021: $825,0702021Assets 2022: $852,118Liabilities 2022: $18,999Net Assets 2022: $833,1192022Assets 2023: $930,517Liabilities 2023: $19,854Net Assets 2023: $910,6632023Assets 2024: $917,558Liabilities 2024: $23,981Net Assets 2024: $893,5772024

Highlighted filing

2024

Assets$917,558
Liabilities$23,981
Net Assets$893,577
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.0M$500K$0-$500KExpenses 2012: $436,8322012Revenue 2013: $503,596Expenses 2013: $481,090Net Income 2013: $22,5062013Revenue 2014: $467,054Expenses 2014: $422,973Net Income 2014: $44,0812014Revenue 2015: $484,579Expenses 2015: $521,422Net Income 2015: -$36,8432015Revenue 2016: $518,292Expenses 2016: $389,577Net Income 2016: $128,7152016Revenue 2017: $578,721Expenses 2017: $471,964Net Income 2017: $106,7572017Revenue 2018: $598,352Expenses 2018: $536,868Net Income 2018: $61,4842018Revenue 2019: $683,819Expenses 2019: $608,977Net Income 2019: $74,8422019Revenue 2020: $547,765Expenses 2020: $468,003Net Income 2020: $79,7622020Revenue 2021: $860,204Expenses 2021: $612,152Net Income 2021: $248,0522021Revenue 2022: $815,251Expenses 2022: $807,202Net Income 2022: $8,0492022Revenue 2023: $848,194Expenses 2023: $770,650Net Income 2023: $77,5442023Revenue 2024: $837,646Expenses 2024: $854,732Net Income 2024: -$17,0862024

Highlighted filing

2024

Revenue$837,646
Expenses$854,732
Net Income-$17,086
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$917,558
Liabilities
$23,981
Net assets
$893,577
Revenue
$837,646
Expenses
$854,732
Net income
-$17,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.18$0.24$8.94$8.38$8.55$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.31$0.20$9.11$8.48$7.71$0.78
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.52$0.19$8.33$8.15$8.07$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.54$0.29$8.25$8.60$6.12$2.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$0.18$5.77$5.48$4.68$0.80
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.18$4.97$6.84$6.09$0.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$0.00$4.22$5.98$5.37$0.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.61$5.79$4.72$1.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.00$2.54$5.18$3.90$1.29
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.25$4.85$5.21$0.37
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.11$1.62$4.67$4.23$0.44
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.14$1.18$5.04$4.81$0.23
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$4.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$837,646
Mission and Program Overview

Mission

To support california and nevada snowsports resorts by coordinating state and national legislative activites, risk management and technical training on behalf of the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$722,788$711,565▼ $11,223
Cash and Non-Interest-Bearing Accounts$206,832$205,096▼ $1,736
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$930,517$917,558▼ $12,959
Other Assets Total$897$897→ $0
Liabilities
Accounts Payable and Accrued Expenses$19,854$23,981▲ $4,127
Total Liabilities$19,854$23,981▲ $4,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$910,663$893,577▼ $17,086
Total Net Assets Fund Balance$910,663$893,577▼ $17,086
Total Liabilities and Net Assets / Fund Balance$930,517$917,558▼ $12,959

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,961$1,961
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael ReitzellPresidentFT$247,731$19,500$267,231

Board Members and Trustees

NameTitle
Tom FortuneChair
Amy OhranPast Chair
John RicePast Chair
Wade ReeserVice Chair
Aaron JohnsonDirector
Ben GrassechiDirector
Bev BrownDirector
Bill ClarkDirector
Bridget LegnavskyDirector
Chris BrownDirector
Day FranzenDirector
Dee ByrneDirector
Dj EwanDirector
Eric ClarkDirector
Greg GavriletsDirector
Harry HirschDirector
Jennifer SmithDirector
Jim MullinsDirector
Josh BeanDirector
Justi HansenDirector
Karl KapuscinskiDirector
Michael GrossDirector
Mike BandelinDirector
Nate EllisDirector
Ricky NewberryDirector
Robby EllinsonDirector
Robert McclendonDirector
Tim SchimkeDirector
Tim CoheeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$813,472
Investment Income
$24,174
Other Revenue
$0
Change in Net Assets
$-17,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$572,768
Salaries, Compensation, and Employee Benefits$281,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$213,785$53,446-$267,231
Fees for Services Other$106,423--$106,423
All Other Expenses$30,201$54,498-$84,699
Advertising$43,498--$43,498
Other Expenses$58,705$36,973-$36,973
Travel$18,826--$18,826
Payroll Taxes$11,786$2,947-$14,733
Occupancy$9,346$2,336-$11,682
Insurance$5,803$1,451-$7,254
Conferences and Meetings$5,485--$5,485
Fees for Services Accounting-$4,980-$4,980
Office Expenses-$4,334-$4,334
Total Functional Expenses$681,078$173,654$0$854,732
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$4,500
Total Nondeductible Lobbying and Political Cost$4,500
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
California Ski Industry Association
EIN
23-7408119
Phone
5303076861
Address
3141 US HWY 50 STE A, SOUTH LAKE TAHOE, CA 96150

Signing Officer

Name
Michael Reitzell
Title
President
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
1

Preparer

Firm
Baldwin Mcgaughey & Co Llp
Address
737 SOUTHPOINT BLVD STE K, PETALUMA, CA 94954
Preparer
Michael J Willmarth
Phone
7077623517
Supplemental Narrative

Additional Explanations

California Ski Industry Association

“FORM 990, PART I,LINE 1 DESCRIPTION OF ORGANIZATION MISSION: Supports and serves the ski industry through advocacy in government relations, public policy, and collaborative guidance on industry principles.FORM 990, PART VI, SECTION A, LINE 6: LINE 6 EXPLANATION - THE ORGANIZATION HAS MEMBERS AND EVERY MEMBER HAS THE RIGHT TO HAVE A REPRESENTATIVE ON THE GOVERNING BODY.FORM 990, PART VI, SECTION B, LINE 11: THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND IS REVIEWED AND APPROVED BY MANAGEMENT PRIOR TO IT BEING FILED.FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION'S BOARD REVIEWS ANNUALLY.FORM 990, PART VI, SECTION B, LINE 15A: THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES ANY CHANGES TO COMPENSATION FOR THE PRESIDENT ANNUALLY. THE COMMITTEE HAS DONE THREE THINGS TO ENSURE COMPENSATION IS REASONABLE: (1)REVIEW HAS BEEN COMPLETED BY AN INDEPENDENT GROUP; (2)THE REVIEW USES RELEVANT COMPARABILITY DATA; AND (3) RELEVANT COMPENSATION DECISIONS ARE DOCUMENTED IN OFFICIAL COMMITTEE MEETING MINUTES.FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.”

Raw XML AppendixShowing 400 of 604 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/MissionDesc0TO SUPPORT CALIFORNIA AND NEVADA SNOWSPORTS RESORTS BY COORDINATING STATE AND NATIONAL LEGISLATIVE ACTIVITES, RISK MANAGEMENT AND TECHNICAL TRAINING ON BEHALF OF THE INDUSTRY.
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