Civic Intelligence

Pacific Northwest Ski Assn

990 • Fiscal year 2020 • EIN 91-0678921

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 09, 2020

1329 Section AveQuincy, WA 98848

(509) 445-4454

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-43%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$284,005

Up $41,576 (+17%) from 2019

Net Assets

Up

$283,552

Up $49,827 (+21%) from 2019

Liabilities

Down

$453

Down $8,251 (-95%) from 2019

Revenue

Down

$263,934

Down $202,696 (-43%) from 2019

Expenses

Down

$214,107

Down $213,661 (-50%) from 2019

Net Income

Up

$49,827

Up $10,965 (+28%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $184,389Liabilities 2012: $17,100Net Assets 2012: $167,2892012Assets 2013: $158,842Liabilities 2013: $0Net Assets 2013: $158,8422013Assets 2014: $181,123Liabilities 2014: $0Net Assets 2014: $181,1232014Assets 2015: $174,445Liabilities 2015: $0Net Assets 2015: $174,4452015Assets 2016: $202,595Liabilities 2016: $0Net Assets 2016: $202,5952016Assets 2017: $201,867Liabilities 2017: $0Net Assets 2017: $201,8672017Assets 2018: $194,928Liabilities 2018: $65Net Assets 2018: $194,8632018Assets 2019: $242,429Liabilities 2019: $8,704Net Assets 2019: $233,7252019Assets 2020: $284,005Liabilities 2020: $453Net Assets 2020: $283,5522020Assets 2021: $358,685Liabilities 2021: $5,078Net Assets 2021: $353,6072021Assets 2022: $400,669Liabilities 2022: $2,336Net Assets 2022: $398,3332022Assets 2023: $466,524Liabilities 2023: $21,719Net Assets 2023: $444,8052023Assets 2024: $539,990Liabilities 2024: $34,384Net Assets 2024: $505,6062024Assets 2025: $534,587Liabilities 2025: $12,470Net Assets 2025: $522,1172025

Highlighted filing

2020

Assets$284,005
Liabilities$453
Net Assets$283,552

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $468,401Expenses 2012: $418,997Net Income 2012: $49,4042012Revenue 2013: $376,716Expenses 2013: $385,163Net Income 2013: -$8,4472013Revenue 2014: $374,439Expenses 2014: $352,445Net Income 2014: $21,9942014Revenue 2015: $307,433Expenses 2015: $314,030Net Income 2015: -$6,5972015Revenue 2016: $511,501Expenses 2016: $483,351Net Income 2016: $28,1502016Revenue 2017: $430,499Expenses 2017: $431,227Net Income 2017: -$7282017Revenue 2018: $416,239Expenses 2018: $423,243Net Income 2018: -$7,0042018Revenue 2019: $466,630Expenses 2019: $427,768Net Income 2019: $38,8622019Revenue 2020: $263,934Expenses 2020: $214,107Net Income 2020: $49,8272020Revenue 2021: $233,346Expenses 2021: $163,291Net Income 2021: $70,0552021Revenue 2022: $327,563Expenses 2022: $282,837Net Income 2022: $44,7262022Revenue 2023: $411,172Expenses 2023: $364,700Net Income 2023: $46,4722023Revenue 2024: $542,172Expenses 2024: $481,371Net Income 2024: $60,8012024Revenue 2025: $447,024Expenses 2025: $430,513Net Income 2025: $16,5112025

Highlighted filing

2020

Revenue$263,934
Expenses$214,107
Net Income$49,827
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 9, 2020
Return Version
2019v5.0
Gross Receipts
$263,934
Mission and Program Overview

Mission

To create, develop and maintain the sport of skiing in the territory allocated by the united states ski association; to promote skiing among young people; to encourage formation of local ski clubs in all territory allocated to this corporation; and to develop the physical and mental capacities of its members and promote better acquaintanceship and closer association between those engaged in skiing. To standardize rules governing ski competition, races, and other ski events. To cooperate with affiliated clubs in arranging most effectively and economically for visits of skiers from one club to tournaments of another club and the interchange of skiers between the different divisions of the united states ski association and other ski organizations. To generally promote the moral, physical and mental advantages and development to be derived from the sport of skiing, without profit to this corporation of the members thereof.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$233,725$283,552▲ $49,827
Savings and Temporary Cash Investments$212,895$264,921▲ $52,026
Cash and Non-Interest-Bearing Accounts$20,398$16,971▼ $3,427
Land, Buildings, and Equipment, Net$3,436$1,433▼ $2,003
Total Assets$242,429$284,005▲ $41,576
Other Assets Total$5,700$680▼ $5,020
Liabilities
Other Liabilities$8,704$453▼ $8,251
Total Liabilities$8,704$453▼ $8,251
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,725$283,552▲ $49,827
Total Liabilities and Net Assets / Fund Balance$242,429$284,005▲ $41,576

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,433$219,510$220,943
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curt HammondPresident
Aj KittDirector at
Brian DennehyDirector at
Coby HowellDirector at
Dale KoetkeDirector at
Jeff AdenDirector at
Mike GreensladeDirector at
Rodger NelsonDirector at
Sue SchwartzDirector at
Vicki LonghiniDirector at
Ron BonneauDirector COL
Dan HenryDirector of
Zach HillDirector of
Chris KastnerDirector Rep
Jordan ElliottDirector Rep
Alexi PanosAthlete Repr
Bill BrooksPast Preside
Gillian EssonSecretary
Roger RootTreasurer
Alan WatsonUS Ski Commi
Jeff KrayVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$38,163
Program Service Revenue
$221,724
Investment Income
$2,027
Other Revenue
$2,020
All Other Contributions
$1,850
Change in Net Assets
$49,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,661
Salaries, Compensation, and Employee Benefits$48,896
Grants and Similar Amounts Paid$1,550
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$42,200-$42,200
Depreciation Depletion$7,238--$7,238
Office Expenses-$6,956-$6,956
Insurance$1,060$4,326-$5,386
Payroll Taxes-$3,696-$3,696
Information Technology-$3,569-$3,569
Occupancy-$3,300-$3,300
Travel-$3,035-$3,035
Other Employee Benefits-$3,000-$3,000
Conferences and Meetings-$2,089-$2,089
Fees for Services Accounting-$2,000-$2,000
Grants to Domestic Orgs$1,550--$1,550
All Other Expenses-$534-$534
Other Expenses$2,594$500-$500
Advertising-$443-$443
Total Functional Expenses$138,459$75,648$0$214,107
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$417
Payroll Liabilities$36
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Page 6, Part VI, Line 4

A motion was passed to amend the bylaws as follows (1) add a director of northwest collegiate skiing to the board of directors as a non-voting honorary member, (2) remove collegiate sub-committee from acc standing committees and collegiate racing sub-committee chairperson from the list of acc executive committee members, and (3) add ysl sub-committee to acc standing committees and add the ysl sub-committee chairperson to the acc executive committee. The bylaws are in the process of being updated, but the motion has passed therefore this amendment was adopted during this fiscal year.

Form 990, Page 6, Part VI, Line 7A

The board of directors do not approve or elect other directors or officers. The pnsa delegates elect the directors and the officers.

Form 990, Page 6, Part VI, Line 7B

The board of directors does not approve or elect other directors or officers, nor set membership fees or head tax increases over 3 per year, rather the pnsa delegates make those decisions. The board of directors also does not elect the class a trustees to pacific northwest ski education foundation, the pnsa delegates elect those trustees.

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

During board meetings review of tax return

Form 990, Page 6, Part VI, Line 12C

During annual elections of officers and vacant positions on the board, the nominating committee reviews the potential candidates for conflicts with existing board members. The board also monitors for conflicts when appointments are made for the competition committee positions, or other appointments that may be necessary. Potential conflicts may include too many board members from one member club, too many board members from a geographical area of the organization, or a business association amongst board members. If it is deemed there is a conflict of interest as described above the individual will not be nominated to serve on the board. Each covered person shall sign a statement acknowledging that he or she has received a copy of the policy, has read and understands it, and agrees to comply with it. If the board of directors has reasonable cause to believe that a covered person has failed to comply with this policy, the board may conunsel the covered person regarding such failure and, if the issue is not resolved to the board's satisfaction, may consider additional corrective action as appropriate.

Form 990, Page 6, Part VI, Line 15B

The board of directors determines salary for employee. Decision is based on job experience and experience/knowledge of the sports administered. The board of directors are not paid.

Form 990, Page 6, Part VI, Line 19

Board minutes are available upon request. Articles of incorporation and by-laws are posted on the pnsa website.

Filing and Contact Details

Filer

Filer Name
Pacific Northwest Ski Assn
EIN
91-0678921
Phone
5094454454
Address
1329 SECTION AVE, QUINCY, WA 98848

Signing Officer

Name
Curt Hammond
Title
President
Phone
5094454454
Signed
2020-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curt Hammond
Formed
1931
Legal Domicile
Wa
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
35

Preparer

Firm
Sroufe & Associates Llp
Address
404 THIRD AVE S, KENT, WA 98032
Preparer
Rachel M Sroufe
Phone
2538524896
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To create, develop and maintain the sport of skiing in the territory allocated by the united states ski association; to promote skiing among young people; to encourage formation of local ski clubs in all territory allocated to this corporation; and to develop the physical and mental capacities of its members and promote better acquaintanceship and closer association between those engaged in skiing. To standardize rules governing ski competition, races, and other ski events. To cooperate with affiliated clubs in arranging most effectively and economically for visits of skiers from one club to tournaments of another club and the interchange of skiers between the different divisions of the united states ski association and other ski organizations. To generally promote the moral, physical and mental advantages and development to be derived from the sport of skiing, without profit to this corporation of the members thereof.

Form 990, Page 1, Part I, Line 6

The board of directors are unpaid. They manage the business affairs of the organization. The volunteers provide program/policy input and guidance. They also assist in monitoring those programs.

Form 990, Page 2, Part III, Line 4D

Depreciation on fixed assets

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR COL
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt16ATHLETE REPR
IRS990/Form990PartVIISectionAGrp/TitleTxt17US SKI COMMI
IRS990/Form990PartVIISectionAGrp/TitleTxt18PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR REP
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR REP
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IRS990/MissionDesc0TO CREATE, DEVELOP AND MAINTAIN THE SPORT OF SKIING IN THE TERRITORY ALLOCATED BY THE UNITED STATES SKI ASSOCIATION; TO PROMOTE SKIING AMONG YOUNG PEOPLE; TO ENCOURAGE FORMATION OF LOCAL SKI CLUBS IN ALL TERRITORY ALLOCATED TO THIS CORPORATION; AND TO DEVELOP THE PHYSICAL AND MENTAL CAPACITIES OF ITS MEMBERS AND PROMOTE BETTER ACQUAINTANCESHIP AND CLOSER ASSOCIATION BETWEEN THOSE ENGAGED IN SKIING. TO STANDARDIZE RULES GOVERNING SKI COMPETITION, RACES, AND OTHER SKI EVENTS. TO COOPERATE WITH AFFILIATED CLUBS IN ARRANGING MOST EFFECTIVELY AND ECONOMICALLY FOR VISITS OF SKIERS FROM ONE CLUB TO TOURNAMENTS OF ANOTHER CLUB AND THE INTERCHANGE OF SKIERS BETWEEN THE DIFFERENT DIVISIONS OF THE UNITED STATES SKI ASSOCIATION AND OTHER SKI ORGANIZATIONS. TO GENERALLY PROMOTE THE MORAL, PHYSICAL AND MENTAL ADVANTAGES AND DEVELOPMENT TO BE DERIVED FROM THE SPORT OF SKIING, WITHOUT PROFIT TO THIS CORPORATION OF THE MEMBERS THEREOF.
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IRS990/OtherExpensesGrp/Desc1SUMMER CAMP
IRS990/OtherExpensesGrp/Desc2OFFICIALS CLINIC EXPENSE
IRS990/OtherExpensesGrp/Desc3KIMBERLY FOUNDATION
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IRS990/PrincipalOfficerNm0CURT HAMMOND
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IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP & CLUB DUES
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IRS990/ProgramServiceRevenueGrp/Desc4OFFICIALS CLINIC
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IRS990/ProgSrvcAccomActy2Grp/Desc0OFFICIALS CLINICS THE OBJECTIVE IS TO TRAIN AND CERTIFY OFFICIALS, VIA THE METHODS APPROVED BY USAA, FOR ALPINE COMPETITION EVENTS. THE SAME EVENT IS HELD IN SEVERAL DIFFERENT LOCATIONS WITHIN THE AREAS PACIFIC NORTHWEST SKI ASSOCIATION COVERS. NEW AND EXISTING OFFICIALS ARE CERTIFIED EACH YEAR THROUGH THIS PROGRAM. THE USAA REQUIRES ITS OFFICIALS TO PARTICIPATE IN AN UPDATE EVERY 2 YEARS, WHICH IS A COMPONENT OF THE CLINIC. CERTIFICATIONS ARE AVAILABLE IN: TECHNICAL DELEGATE, TIMING AND CALCULATION, REFEREE, CHIEF OF RACE, CHIEF OF COURSE, JURY ADVISOR, AND OTHER POSITIONS. THERE ARE SEVERAL CLINICS HELD IN THE DIFFERENT POPULATION AREAS OF PACIFIC NORTHWEST SKI ASSOCIATION DURING THE FISCAL YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02594
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05588
IRS990/ProgSrvcAccomActy3Grp/Desc0CONVENTIONS THE ANNUAL CONVENTION IS CALLED FOR IN THE ARTICLES OF INCORPORATION/BY- LAWS. THE DELEGATES ELECT OPEN DIRECTOR POSITIONS AND OFFICERS, APPROVE THE BOARD'S ACTIONS, SET MEMBERSHIP FEES, AND ANY OTHER NECESSARY BUSINESS PER THE ARTICLES OF INCORPORATION/BY-LAWS. THE CONVENTION WAS HELD ONCE DURING THE FISCAL YEAR. DUE TO COVID-19, THE CONVENTION WAS HELD VIA ZOOM, THE REVENUES REPORTED ARE FOR LATE COLLECTED REVENUE FROM THE PRIOR FISCAL YEAR CONVENTION.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0675
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CREATE, DEVELOP AND MAINTAIN THE SPORT OF SKIING IN THE TERRITORY ALLOCATED BY THE UNITED STATES SKI ASSOCIATION; TO PROMOTE SKIING AMONG YOUNG PEOPLE; TO ENCOURAGE FORMATION OF LOCAL SKI CLUBS IN ALL TERRITORY ALLOCATED TO THIS CORPORATION; AND TO DEVELOP THE PHYSICAL AND MENTAL CAPACITIES OF ITS MEMBERS AND PROMOTE BETTER ACQUAINTANCESHIP AND CLOSER ASSOCIATION BETWEEN THOSE ENGAGED IN SKIING. TO STANDARDIZE RULES GOVERNING SKI COMPETITION, RACES, AND OTHER SKI EVENTS. TO COOPERATE WITH AFFILIATED CLUBS IN ARRANGING MOST EFFECTIVELY AND ECONOMICALLY FOR VISITS OF SKIERS FROM ONE CLUB TO TOURNAMENTS OF ANOTHER CLUB AND THE INTERCHANGE OF SKIERS BETWEEN THE DIFFERENT DIVISIONS OF THE UNITED STATES SKI ASSOCIATION AND OTHER SKI ORGANIZATIONS. TO GENERALLY PROMOTE THE MORAL, PHYSICAL AND MENTAL ADVANTAGES AND DEVELOPMENT TO BE DERIVED FROM THE SPORT OF SKIING, WITHOUT PROFIT TO THIS CORPORATION OF THE MEMBERS THEREOF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE UNPAID. THEY MANAGE THE BUSINESS AFFAIRS OF THE ORGANIZATION. THE VOLUNTEERS PROVIDE PROGRAM/POLICY INPUT AND GUIDANCE. THEY ALSO ASSIST IN MONITORING THOSE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION ON FIXED ASSETS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A MOTION WAS PASSED TO AMEND THE BYLAWS AS FOLLOWS (1) ADD A DIRECTOR OF NORTHWEST COLLEGIATE SKIING TO THE BOARD OF DIRECTORS AS A NON-VOTING HONORARY MEMBER, (2) REMOVE COLLEGIATE SUB-COMMITTEE FROM ACC STANDING COMMITTEES AND COLLEGIATE RACING SUB-COMMITTEE CHAIRPERSON FROM THE LIST OF ACC EXECUTIVE COMMITTEE MEMBERS, AND (3) ADD YSL SUB-COMMITTEE TO ACC STANDING COMMITTEES AND ADD THE YSL SUB-COMMITTEE CHAIRPERSON TO THE ACC EXECUTIVE COMMITTEE. THE BYLAWS ARE IN THE PROCESS OF BEING UPDATED, BUT THE MOTION HAS PASSED THEREFORE THIS AMENDMENT WAS ADOPTED DURING THIS FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DO NOT APPROVE OR ELECT OTHER DIRECTORS OR OFFICERS. THE PNSA DELEGATES ELECT THE DIRECTORS AND THE OFFICERS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.35$0.12$5.22$4.47$4.31$0.17
2024Summary only. Only limited summary data is available for this year.$5.40$0.34$5.06$5.42$4.81$0.61
2023Summary only. Only limited summary data is available for this year.$4.67$0.22$4.45$4.11$3.65$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.02$3.98$3.28$2.83$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.05$3.54$2.33$1.63$0.70
2020Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$2.64$2.14$0.50
2019Summary only. Only limited summary data is available for this year.$2.42$0.09$2.34$4.67$4.28$0.39
2018Summary only. Only limited summary data is available for this year.$1.95$0.00$1.95$4.16$4.23$0.07
2017Summary only. Only limited summary data is available for this year.$2.02$0.00$2.02$4.30$4.31$0.01
2016Summary only. Only limited summary data is available for this year.$2.03$0.00$2.03$5.12$4.83$0.28
2015Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$3.07$3.14$0.07
2014Summary only. Only limited summary data is available for this year.$1.81$0.00$1.81$3.74$3.52$0.22
2013Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$3.77$3.85$0.08
2012Summary only. Only limited summary data is available for this year.$1.84$0.17$1.67$4.68$4.19$0.49