Civic Intelligence

Pacific Northwest Ski Assn

990 • Fiscal year 2025 • EIN 91-0678921

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 12, 2025

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

57th percentile

0.02x

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

2025 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.03x

Higher debt load relative to revenue than 56% of similar nonprofits.

2025 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

43rd percentile

3.7%

Higher net margin than 43% of similar nonprofits.

2025 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2025 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

33rd percentile

-1.0%

Faster asset growth than 33% of similar nonprofits.

2025 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2025 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$534,587

Down $5,403 (-1.0%) from 2024

Net Assets

Up

$522,117

Up $16,511 (+3.3%) from 2024

Liabilities

Down

$12,470

Down $21,914 (-64%) from 2024

Revenue

Down

$447,024

Down $95,148 (-18%) from 2024

Expenses

Down

$430,513

Down $50,858 (-11%) from 2024

Net Income

Down

$16,511

Down $44,290 (-73%) 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 2025: $534,587Liabilities 2025: $12,470Net Assets 2025: $522,1172025

Highlighted filing

2025

Assets$534,587
Liabilities$12,470
Net Assets$522,117

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

2025

Revenue$447,024
Expenses$430,513
Net Income$16,511
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$447,024
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$505,606$522,117▲ $16,511
Savings and Temporary Cash Investments$425,935$471,833▲ $45,898
Cash and Non-Interest-Bearing Accounts$96,408$33,592▼ $62,816
Land, Buildings, and Equipment, Net$9,083$23,499▲ $14,416
Total Assets$539,990$534,587▼ $5,403
Other Assets Total$8,564$5,663▼ $2,901
Liabilities
Other Liabilities$34,384$12,470▼ $21,914
Total Liabilities$34,384$12,470▼ $21,914
Net Assets / Fund Balance
Total Net Assets Fund Balance$505,606$522,117▲ $16,511
Total Liabilities and Net Assets / Fund Balance$539,990$534,587▼ $5,403

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,499$417,078$440,577
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karl WardropPresident
Annie ElgeeDirector at
Courtney AltringerDirector at
Jeff KrayDirector at
John RustDirector at
Karen LundgrenDirector at
Lily EricksenDirector at
Mike BurnsDirector at
Rob CravensDirector at
Todd GroverDirector at
Ron BonneauDirector COL
Justin RackleyDirector of
Peter LeonardDirector of
Roger RootDirector of
Jordan ElliottDirector Rep
Josh JorgensenDirector Rep
Kirsten HuotteDirector Rep
Peter KorfiatisDirector Rep
Alexi PanosAthlete Repr
Curt HammondPast Preside
Molly DennehySecretary
Malcolm AshTreasurer
Tim DurkinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$53,200
Program Service Revenue
$365,838
Investment Income
$15,298
Other Revenue
$12,688
Change in Net Assets
$16,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$364,271
Salaries, Compensation, and Employee Benefits$63,242
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$89,649--$89,649
Other Salaries and Wages-$54,000-$54,000
Conferences and Meetings$12,411$7,088-$19,499
Insurance$2,405$6,559-$8,964
Occupancy-$8,292-$8,292
Payroll Taxes-$5,246-$5,246
Information Technology-$4,325-$4,325
Other Employee Benefits-$3,996-$3,996
Travel-$3,819-$3,819
Grants to Domestic Individuals$2,400--$2,400
All Other Expenses-$1,740-$1,740
Office Expenses-$1,235-$1,235
Other Expenses$1,229$5,000-$1,229
Fees for Services Accounting-$1,180-$1,180
Grants to Domestic Orgs$600--$600
Advertising-$197-$197
Total Functional Expenses$327,836$102,677$0$430,513
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$12,352
Payroll Liabilities$118
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
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Wardrop
Formed
1931
Legal Domicile
Wa
Voting Board Members
23
Independent Board Members
17
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/TitleTxt19DIRECTOR 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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)4 • $500k-$1M nonprofits