Civic Intelligence

Whitefish Winter Carnival Ski Joring Association

990EZ • Fiscal year 2023 • EIN 47-5090697

Jan 01, 2023 to Dec 31, 2023 • Filed on May 06, 2024

750 W 2nd St Ste AWhitefish, MT 59937

(406) 261-3127

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

59th percentile

0.00x

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

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

Net Margin

23rd percentile

-14%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

15th percentile

-35%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

13th percentile

-44%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Down

$19,726

Down $10,716 (-35%) from 2022

Net Assets

Down

$19,726

Down $6,876 (-26%) from 2022

Liabilities

Down

$0

Down $3,840 (-100%) from 2022

Revenue

Down

$47,558

Down $36,793 (-44%) from 2022

Expenses

Down

$54,434

Down $11,990 (-18%) from 2022

Net Income

Down

-$6,876

Down $24,803 (-138%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$30K$20K$10K$0Assets 2022: $30,442Liabilities 2022: $3,840Net Assets 2022: $26,6022022Assets 2023: $19,726Liabilities 2023: $0Net Assets 2023: $19,7262023Assets 2024: $18,575Liabilities 2024: $13Net Assets 2024: $18,5622024

Highlighted filing

2023

Assets$19,726
Liabilities$0
Net Assets$19,726

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2022: $84,351Expenses 2022: $66,424Net Income 2022: $17,9272022Revenue 2023: $47,558Expenses 2023: $54,434Net Income 2023: -$6,8762023Revenue 2024: $6,470Expenses 2024: $7,634Net Income 2024: -$1,1642024

Highlighted filing

2023

Revenue$47,558
Expenses$54,434
Net Income-$6,876
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 6, 2024
Return Version
2023v5.0
Gross Receipts
$84,804
Mission and Program Overview

Mission

To organize and host a racing event where a skier is pulled behind a horse and rider on a course.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION HOSTED A RACING EVENT WHERE A SKIER IS PULLED BEHIND A HORSE AND RIDER ON A COURSE. THE RACING EVENT IS CLASSIFIED AS EDUCATIONAL ON THE GROUNDS IT EDUCATIONALLY FOSTERS THE SPORT TO THE PUBLIC AND THE EVENT IS DESIGNED TO FOSTER NATIONAL AMATEUR SPORTS COMPETITION.$5,559$54,434
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEAH MITCHELLMember Chair-$0--
VERNON KISERMember Vice-$0--
TRACY ARMSTRONGSecretary/Tr-$0--
KRISTIN MACASEKMember/Cours-$0--
JENNIFER BUTLERMember/Websi-$0--
MECHELLE ANDERSONMember/Appar-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Calcutta$14,235$14,235-$14,235
Race Registrati$12,600$12,600-$12,600
Total Events$26,835$26,835$37,246$-10,411
Filing and Contact Details

Filer

Filer Name
Whitefish Winter Carnival Ski
EIN
47-5090697
Phone
4062613127
Address
750 W 2ND ST STE A, WHITEFISH, MT 59937

Signing Officer

Name
Tracy Armstrong
Title
Secretary/treasurer
Phone
4062613127
Signed
2024-05-06

Preparer

Firm
Swiftcurrent Accounting & Tax Inc
Address
19 APPLEWAY DRIVE, KALISPELL, MT 59901
Preparer
Christian Shaeffer CPA
Phone
4067555428
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

Name: various cash contribution: 5,559

Form 990-ez, Part I, Line 16

Expenses advertising 3,001 website 100 administrative 1,213 meeting 167 board appreciation 168 insurance 1,334 program supplies 3,564 course construction 30,330 gates 884 permits and timing 3,000 entertainment 600 volunteer appreciation 2,229 total 46,590

Form 990-ez, Part II, Line 24

Accounts receivable 10,500 0 total 10,500 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 3,840 0

Form 990-ez, Part III

To organize and host a racing event where a skier is pulled behind a horse and rider on a course.

Form 990-ez, Part III, Line 28

The organization hosted a racing event where a skier is pulled behind a horse and rider on a course. The racing event is classified as educational on the grounds it educationally fosters the sport to the public and the event is designed to foster national amateur sports competition.

Raw XML Appendix166 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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IRS990EZ/BooksInCareOfDetail/PhoneNum04062613127
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01896 CONN RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059912
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019942
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019726
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IRS990EZ/ContributionsGiftsGrantsEtcAmt030646
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6876
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02285
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt030442
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019726
IRS990EZ/FundraisingGrossIncomeAmt026835
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05559
IRS990EZ/GrossProfitLossSlsOfInvntryAmt02529
IRS990EZ/GrossReceiptsAmt084804
IRS990EZ/GrossSalesOfInventoryAmt02529
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026602
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019726
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026602
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019726
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.75
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.75
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.75
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.75
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEAH MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1VERNON KISER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TRACY ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KRISTIN MACASEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JENNIFER BUTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MECHELLE ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MEMBER CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1MEMBER VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER/COURS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER/WEBSI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER/APPAR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010500
IRS990EZ/OtherExpensesTotalAmt046590
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO ORGANIZE AND HOST A RACING EVENT WHERE A SKIER IS PULLED BEHIND A HORSE AND RIDER ON A COURSE.
IRS990EZ/ProgramServiceRevenueAmt024794
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION HOSTED A RACING EVENT WHERE A SKIER IS PULLED BEHIND A HORSE AND RIDER ON A COURSE. THE RACING EVENT IS CLASSIFIED AS EDUCATIONAL ON THE GROUNDS IT EDUCATIONALLY FOSTERS THE SPORT TO THE PUBLIC AND THE EVENT IS DESIGNED TO FOSTER NATIONAL AMATEUR SPORTS COMPETITION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05559
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt054434
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt037246
IRS990EZ/SpecialEventsNetIncomeLossAmt0-10411
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03840
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt054434
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IRS990EZ/TotalRevenueAmt047558
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WHITEFISHSKIJORNING.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt030646
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt043600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt074246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt054158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt042857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt097015
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt084804
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IRS990ScheduleA/Total509Grp/TotalAmt0171261
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt084804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt086457
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0171261
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt08669
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt028577
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt037246
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037246
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CALCUTTA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RACE REGISTRATI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026835
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026835
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-10411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: VARIOUS CASH CONTRIBUTION: 5,559
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 3,001 WEBSITE 100 ADMINISTRATIVE 1,213 MEETING 167 BOARD APPRECIATION 168 INSURANCE 1,334 PROGRAM SUPPLIES 3,564 COURSE CONSTRUCTION 30,330 GATES 884 PERMITS AND TIMING 3,000 ENTERTAINMENT 600 VOLUNTEER APPRECIATION 2,229 TOTAL 46,590
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 10,500 0 TOTAL 10,500 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,840 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO ORGANIZE AND HOST A RACING EVENT WHERE A SKIER IS PULLED BEHIND A HORSE AND RIDER ON A COURSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HOSTED A RACING EVENT WHERE A SKIER IS PULLED BEHIND A HORSE AND RIDER ON A COURSE. THE RACING EVENT IS CLASSIFIED AS EDUCATIONAL ON THE GROUNDS IT EDUCATIONALLY FOSTERS THE SPORT TO THE PUBLIC AND THE EVENT IS DESIGNED TO FOSTER NATIONAL AMATEUR SPORTS COMPETITION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062613127
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITEFISH WINTER CARNIVAL SKI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JORING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0475090697
ReturnHeader/Filer/PhoneNum04062613127
ReturnHeader/Filer/USAddress/AddressLine1Txt0750 W 2ND ST STE A
ReturnHeader/Filer/USAddress/CityNm0WHITEFISH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059937
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933962119
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWIFTCURRENT ACCOUNTING & TAX INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019 APPLEWAY DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALISPELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059901
ReturnHeader/PreparerPersonGrp/PhoneNum04067555428
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTIAN SHAEFFER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-07T12:49:56-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TRACY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ARMSTRONG
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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