Civic Intelligence

Pacific Northwest Ski Assn

990 • Fiscal year 2024 • EIN 91-0678921

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 08, 2024

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

63rd percentile

0.06x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$539,990

Flat from 2024

Net Assets

Flat

$505,606

Flat from 2024

Liabilities

Flat

$34,384

Flat from 2024

Revenue

Flat

$542,172

Flat from 2024

Expenses

Flat

$481,371

Flat from 2024

Net Income

Flat

$60,801

Flat from 2024

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 2024: $539,990Liabilities 2024: $34,384Net Assets 2024: $505,6062024Assets 2025: $534,587Liabilities 2025: $12,470Net Assets 2025: $522,1172025

Highlighted filing

2024

Assets$539,990
Liabilities$34,384
Net Assets$505,606

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 2024: $542,172Expenses 2024: $481,371Net Income 2024: $60,8012024Revenue 2025: $447,024Expenses 2025: $430,513Net Income 2025: $16,5112025

Highlighted filing

2024

Revenue$542,172
Expenses$481,371
Net Income$60,801
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$542,172
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$444,805$505,606▲ $60,801
Savings and Temporary Cash Investments$359,465$425,935▲ $66,470
Cash and Non-Interest-Bearing Accounts$88,769$96,408▲ $7,639
Land, Buildings, and Equipment, Net-$9,083-
Total Assets$466,524$539,990▲ $73,466
Other Assets Total$18,290$8,564▼ $9,726
Liabilities
Other Liabilities$21,719$34,384▲ $12,665
Total Liabilities$21,719$34,384▲ $12,665
Net Assets / Fund Balance
Total Net Assets Fund Balance$444,805$505,606▲ $60,801
Total Liabilities and Net Assets / Fund Balance$466,524$539,990▲ $73,466

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,083$327,429$336,512
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karl WardropPresident
Austin DeanDirector at
Courtney AltringerDirector at
John BarnettDirector at
Karen LundgrenDirector at
Lily EricksenDirector at
Mike BurnsDirector at
Rob CravensDirector at
Steve MaynardDirector at
Todd GroverDirector at
Ron BonneauDirector COL
Justin RackleyDirector of
Peter LeonardDirector of
Roger RootDirector of
Jordan ElliottDirector Rep
Josh JorgensenDirector Rep
Kevin MccarthyDirector Rep
Kirsten HuotteDirector Rep
Alexi PanosAthlete Repr
Curt HammondPast Preside
Molly DennehySecretary
Malcolm AshTreasurer
Jeff KrayVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$62,700
Program Service Revenue
$460,329
Investment Income
$14,775
Other Revenue
$4,368
All Other Contributions
$7,500
Change in Net Assets
$60,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$418,720
Salaries, Compensation, and Employee Benefits$59,451
Grants and Similar Amounts Paid$3,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$51,000-$51,000
Depreciation Depletion$43,896--$43,896
Conferences and Meetings$8,572$4,525-$13,097
Insurance$1,979$6,089-$8,068
Occupancy-$7,950-$7,950
Office Expenses-$5,061-$5,061
Payroll Taxes-$4,851-$4,851
Other Employee Benefits-$3,600-$3,600
Travel-$3,236-$3,236
Grants to Domestic Orgs$3,200--$3,200
Fees for Services Accounting-$2,100-$2,100
Advertising-$1,420-$1,420
Information Technology-$1,413-$1,413
Fees for Services Other-$1,092-$1,092
Other Expenses$1,099$972-$972
All Other Expenses-$916-$916
Total Functional Expenses$387,146$94,225$0$481,371
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
Project Liabilty$31,748
Credit Card Payable$2,545
Payroll Liabilities$91
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
No
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 7A

The board of directors do not approve or elect other directors or officers. The pnw division 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 pnw division delegates make those decisions. The board of directors also does not elect the class a trustees to pacific northwest ski education foundation, the pnw division 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 counsel 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 pnw division website.

Filing and Contact Details

Filer

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

Signing Officer

Name
Karl Wardrop
Title
President
Phone
5094454454
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Wardrop
Formed
1931
Legal Domicile
Wa
Voting Board Members
23
Independent Board Members
18
Employees
1
Volunteers
35

Preparer

Firm
Sroufe & Associates Llp
Address
7100 FORT DENT WAY SUITE 200, TUKWILA, WA 98188
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/TitleTxt16DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt17ATHLETE REPR
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/ProgSrvcAccomActy2Grp/Desc0OFFICIALS CLINICS THE OBJECTIVE IS TO TRAIN AND CERTIFY OFFICIALS, VIA THE METHODS APPROVED BY US SKI AND SNOWBOARD, FOR ALPINE COMPETITION EVENTS. THE SAME EVENT IS HELD IN SEVERAL DIFFERENT LOCATIONS WITHIN THE AREAS PNW DIVISION COVERS. NEW AND EXISTING OFFICIALS ARE CERTIFIED EACH YEAR THROUGH THIS PROGRAM. US SKI AND SNOWBOARD, 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, RACE ADMINISTRATOR AND OTHER POSITIONS. THERE WERE 3 IN PERSON CLINICS HELD FOR NEW OFFICIALS NEEDING TESTING. THERE WERE ONLINE CLINICS HELD FOR OFFICIALS NEEDING AN UPDATE.
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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.
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Document Assets

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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
2024Detailed filing. Detailed filing data is available for this year.$5.40$0.34$5.06$5.42$4.81$0.61
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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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