Civic Intelligence

Los Alamos Ski Club Inc

EIN 85-6007048 • 501(c)4 • Los Alamos, NM

Profile

Promote skiing and snowboarding as sport and recreation

PO Box 1436Los Alamos, NM 87544

www.skipajarito.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

NTEE N68 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.00x

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

NTEE N68 • <$500k nonprofits • Source year 2025

Net Margin

2nd percentile

-352%

Higher net margin than 2% of similar nonprofits.

NTEE N68 • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

NTEE N68 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

Down

$3,637,605

Down $139,776 (-3.7%) from 2014

Liabilities

Up

$1,664,820

Up $299,787 (+22%) from 2014

Net Assets

Down

$1,972,785

Down $439,563 (-18%) from 2014

Revenue

Up

$769,694

Up $65,809 (+9.3%) from 2014

Expenses

Up

$1,209,257

Up $306,977 (+34%) from 2014

Net Income

Down

-$439,563

Down $241,168 (-122%) from 2014

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,446,815Liabilities 2011: $1,166,676Net Assets 2011: $2,280,1392011Assets 2012: $3,671,721Liabilities 2012: $1,251,811Net Assets 2012: $2,419,9102012Assets 2014: $3,777,381Liabilities 2014: $1,365,033Net Assets 2014: $2,412,3482014Assets 2015: $3,637,605Liabilities 2015: $1,664,820Net Assets 2015: $1,972,7852015

Highlighted filing

2015

Assets$3,637,605
Liabilities$1,664,820
Net Assets$1,972,785

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,288,0432011Expenses 2012: $1,353,9742012Revenue 2014: $703,885Expenses 2014: $902,280Net Income 2014: -$198,3952014Revenue 2015: $769,694Expenses 2015: $1,209,257Net Income 2015: -$439,5632015

Highlighted filing

2015

Revenue$769,694
Expenses$1,209,257
Net Income-$439,563

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Apr 13, 2016
Return Version
2014v6.0
Gross Receipts
$769,694
Mission and Program Overview

Mission

The purpose of the Los Alamos Ski Club is to facilitate, educate and advocate for skiing and skiers in the Los Alamos area. Skiing includes snowboarding, snow skating and other snow sports recognized by the Board of Directors. The Los Alamos Ski Club is to operate as a non-profit corporation.

Promote skiing and snowboarding as sport and recreation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,626,322$3,467,488▼ $158,834
Rtn Earn Endowment Incm Other Fnds$2,412,348$1,972,785▼ $439,563
Cash and Non-Interest-Bearing Accounts$120,375$120,468▲ $93
Intangible Assets$14,581$23,693▲ $9,112
Savings and Temporary Cash Investments$5,028$18,571▲ $13,543
Inventories for Sale or Use$9,091$7,385▼ $1,706
Accounts Receivable$1,984$0▼ $1,984
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,777,381$3,637,605▼ $139,776
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,340,168$1,350,743▲ $10,575
Deferred Revenue$15,413$208,360▲ $192,947
Accounts Payable and Accrued Expenses$9,452$105,717▲ $96,265
Total Liabilities$1,365,033$1,664,820▲ $299,787
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,412,348$1,972,785▼ $439,563
Total Liabilities and Net Assets / Fund Balance$3,777,381$3,637,605▼ $139,776

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,069,243$3,718,490$5,787,733
Land$1,156,547-$1,156,547
Buildings$78,901$956,022$1,034,923
Leasehold Improvements$156,820$652,799$809,619
Other Land Buildings$5,977$60,356$66,333
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas J LongGeneral ManagerFT$93,077$93,077

Board Members and Trustees

NameTitle
Susan BrockwayPresident
Jeff HylokVice President
Bill PriedhorskyBoard Member
Dan Ericksonboard member
Neal Pedersonboard member
Philip Raeboard member
Ron Marinerboard member
George LawrenceAdvisor
Valerie WoodSecretary
Vance BooneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$539
Program Service Revenue
$769,126
Investment Income
$29
Other Revenue
$0
All Other Contributions
$539
Change in Net Assets
$-439,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$721,496
Salaries, Compensation, and Employee Benefits$482,761
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,796$37,025-$290,821
Depreciation Depletion$191,996$16,695-$208,691
Insurance$91,369$13,776-$105,145
Current Officers, Directors, Trustees, and Key Employees-$101,538-$101,538
Occupancy$88,420--$88,420
Interest$61,814--$61,814
Other Employee Benefits$31,951$17,448-$49,399
Office Expenses$27,290$15,794-$43,084
Payroll Taxes$26,521$14,482-$41,003
Advertising$534$34,334-$34,868
Fees for Services Legal-$33,849-$33,849
Fees for Services Other$22,686$7,193-$29,879
Travel$723$23,852-$24,575
Fees for Services Accounting-$9,618-$9,618
Other Expenses$7,647$4,102-$7,647
Fees for Services Management-$7,088-$7,088
Grants to Domestic Orgs$5,000--$5,000
All Other Expenses$201$1,721-$1,922
Total Functional Expenses$868,867$340,390$0$1,209,257
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

By charter, Memberships (voting season pass holders) are open to persons who primarily live or work or have retired from work in the County of Los Alamos, or who belong to a family, a member of which principally resides in, or is principally employed in or has retired from employment in Los Alamos County. Adult members shall be persons who have attained their eighteenth birthday; Junior members shall be persons who have not attained their eighteenth birthday. All adult members shall be voting members, including seniors 75 years of age and over, and shall be eligible to hold office, provided that not more than one adult from the same household shall be a Board member at the same time. Non-voting season passes may be purchased by anyone.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All adult members shall be voting members, including seniors 75 years of age and over. Voting by proxy is not permitted at any meeting or in a mail ballot. Most matters of general policy shall be decided by a majority of the voting members present at general and special meetings. The Board of Directors shall determine the need for a mail ballot. Content of mail ballot must be on the agenda of a general or special meeting held prior to the distribution of the mail ballot. There shall be nine Directors, each serving a term of three years. Three Directors and three Nominating Committee members shall be elected each year by mail ballot.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Most matters of general policy shall be decided by a majority of the voting members present at general and special meetings. The Board of Directors shall determine the need for a mail ballot. Content of mail ballot must be on the agenda of a general or special meeting held prior to the distribution of the mail ballot.

Form 990, Part VI, Line 11B: Form 990 Review Process

Board officers receive a copy of the 990 prior to filing. Officers review 990 and communicate any questions or comments to the board treasurer or 990 preparer. The board president or other designated board officer signs 990 and efile authorization form.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each Director shall make a full disclosure to the Board of the nature of any matter upon which he might reasonably be considered to have a conflict of interest. Each matter is discussed and appropriate action determined by the Board. Abstention from the deliberations and vote by a Director on any such matter shall be noted in the minutes of the meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board reviews ski area industry resources for comparable compensation packages.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board reviews ski area industry resources for comparable compensation packages.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Los alamos ski club keeps a certified copy of all governing documents in a safety deposit box as well as at the ski club business office. Policies, financial statements, and 990 filings are also kept at the business office, and are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Los Alamos Ski Club Inc
EIN
85-6007048
Phone
9703751845
Address
PO BOX 1436, LOS ALAMOS, NM 87544

Signing Officer

Name
Vance Boone
Title
Treasurer
Signed
2016-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Brockway
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
10
Employees
85
Volunteers
122

Preparer

Firm
HARTWAY & BRESHEARS CPAs LLC
Address
1350 Central Ave STE 301, LOS ALAMOS, NM 87544
Preparer
Lorraine Hartway
Phone
5056623122
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE SKIING AND SNOWBOARDING AS SPORT AND RECREATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01340168
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01350743
IRS990/NetAssetsOrFundBalancesBOYAmt02412348
IRS990/NetAssetsOrFundBalancesEOYAmt01972785
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt088420
IRS990/OccupancyGrp/TotalAmt088420
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IRS990/OfficeExpensesGrp/ProgramServicesAmt027290
IRS990/OfficeExpensesGrp/TotalAmt043084
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017448
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031951
IRS990/OtherEmployeeBenefitsGrp/TotalAmt049399
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES/SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01875
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14102
IRS990/OtherExpensesGrp/ProgramServicesAmt045370
IRS990/OtherExpensesGrp/ProgramServicesAmt14750
IRS990/OtherExpensesGrp/ProgramServicesAmt28799
IRS990/OtherExpensesGrp/ProgramServicesAmt37647
IRS990/OtherExpensesGrp/TotalAmt047245
IRS990/OtherExpensesGrp/TotalAmt18852
IRS990/OtherExpensesGrp/TotalAmt28799
IRS990/OtherExpensesGrp/TotalAmt37647
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037025
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0253796
IRS990/OtherSalariesAndWagesGrp/TotalAmt0290821
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014482
IRS990/PayrollTaxesGrp/ProgramServicesAmt026521
IRS990/PayrollTaxesGrp/TotalAmt041003
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SUSAN BROCKWAY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DAILY TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD & BEVERAGE
IRS990/ProgramServiceRevenueGrp/Desc2REAL PROPERTY RENTAL
IRS990/ProgramServiceRevenueGrp/Desc3SEASON TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc4SNOWSPORT LESSONS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt089002
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0124847
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt180979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2390271
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt330247
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt180979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt289002
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt430247
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IRS990/PYInvestmentIncomeAmt0159
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IRS990/PYOtherExpensesAmt0521017
IRS990/PYProgramServiceRevenueAmt0696992
IRS990/PYRevenuesLessExpensesAmt0-198395
IRS990/PYSalariesCompEmpBnftPaidAmt0381263
IRS990/PYTotalExpensesAmt0902280
IRS990/PYTotalRevenueAmt0703885
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-439563
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01972785
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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt078901
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0956022
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01034923
IRS990ScheduleD/EquipmentGrp/BookValueAmt02069243
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03718490
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05787733
IRS990ScheduleD/LandGrp/BookValueAmt01156547
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01156547
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0156820
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0652799
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0809619
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05977
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060356
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt03467488
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0By charter, Memberships (voting season pass holders) are open to persons who primarily live or work or have retired from work in the County of Los Alamos, or who belong to a family, a member of which principally resides in, or is principally employed in or has retired from employment in Los Alamos County. Adult members shall be persons who have attained their eighteenth birthday; Junior members shall be persons who have not attained their eighteenth birthday. All adult members shall be voting members, including seniors 75 years of age and over, and shall be eligible to hold office, provided that not more than one adult from the same household shall be a Board member at the same time. Non-voting season passes may be purchased by anyone.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All adult members shall be voting members, including seniors 75 years of age and over. Voting by proxy is not permitted at any meeting or in a mail ballot. Most matters of general policy shall be decided by a majority of the voting members present at general and special meetings. The Board of Directors shall determine the need for a mail ballot. Content of mail ballot must be on the agenda of a general or special meeting held prior to the distribution of the mail ballot. There shall be nine Directors, each serving a term of three years. Three Directors and three Nominating Committee members shall be elected each year by mail ballot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Most matters of general policy shall be decided by a majority of the voting members present at general and special meetings. The Board of Directors shall determine the need for a mail ballot. Content of mail ballot must be on the agenda of a general or special meeting held prior to the distribution of the mail ballot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OFFICERS RECEIVE A COPY OF THE 990 PRIOR TO FILING. OFFICERS REVIEW 990 AND COMMUNICATE ANY QUESTIONS OR COMMENTS TO THE BOARD TREASURER OR 990 PREPARER. THE BOARD PRESIDENT OR OTHER DESIGNATED BOARD OFFICER SIGNS 990 AND EFILE AUTHORIZATION FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Each Director shall make a full disclosure to the Board of the nature of any matter upon which he might reasonably be considered to have a conflict of interest. Each matter is discussed and appropriate action determined by the Board. Abstention from the deliberations and vote by a Director on any such matter shall be noted in the minutes of the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD REVIEWS SKI AREA INDUSTRY RESOURCES FOR COMPARABLE COMPENSATION PACKAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD REVIEWS SKI AREA INDUSTRY RESOURCES FOR COMPARABLE COMPENSATION PACKAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LOS ALAMOS SKI CLUB KEEPS A CERTIFIED COPY OF ALL GOVERNING DOCUMENTS IN A SAFETY DEPOSIT BOX AS WELL AS AT THE SKI CLUB BUSINESS OFFICE. POLICIES, FINANCIAL STATEMENTS, AND 990 FILINGS ARE ALSO KEPT AT THE BUSINESS OFFICE, AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt03637605
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0539
IRS990/TotalEmployeeCnt085
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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