Civic Intelligence

Washington State Snowmobile Association

990 • Fiscal year 2017 • EIN 91-1334355

Mar 01, 2016 to Feb 28, 2017 • Filed on Jul 13, 2017

Organization Profilewww.wssa.us
PO Box 668Yakima, WA 98907

(800) 783-9772

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.00x

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

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

6.1%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-1.6%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$371,702

Up $21,377 (+6.1%) from 2016

Net Assets

Up

$371,702

Up $21,377 (+6.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin66th percentile

Revenue

Down

$201,338

Down $3,368 (-1.6%) from 2016

Expenses

Down

$179,961

Down $28,009 (-13%) from 2016

Net Income

Up

$21,377

Up $24,641 (+755%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$600K$400K$200K$0Assets 2014: $323,609Liabilities 2014: $1,800Net Assets 2014: $321,8092014Assets 2015: $353,590Liabilities 2015: $0Net Assets 2015: $353,5902015Assets 2016: $350,325Liabilities 2016: $0Net Assets 2016: $350,3252016Assets 2017: $371,702Liabilities 2017: $0Net Assets 2017: $371,7022017Assets 2018: $410,292Liabilities 2018: $0Net Assets 2018: $410,2922018Assets 2019: $445,157Liabilities 2019: $0Net Assets 2019: $445,1572019Assets 2020: $469,985Liabilities 2020: $0Net Assets 2020: $469,9852020Assets 2021: $460,774Liabilities 2021: $0Net Assets 2021: $460,7742021Assets 2022: $451,928Liabilities 2022: $0Net Assets 2022: $451,9282022Assets 2023: $464,034Liabilities 2023: $0Net Assets 2023: $464,0342023Assets 2024: $478,699Liabilities 2024: $0Net Assets 2024: $478,6992024Assets 2025: $490,042Liabilities 2025: $0Net Assets 2025: $490,0422025

Highlighted filing

2017

Assets$371,702
Liabilities$0
Net Assets$371,702
Open 2017 Filing

Operations Trend

Revenue Growth46th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $239,803Expenses 2014: $239,107Net Income 2014: $6962014Revenue 2015: $246,772Expenses 2015: $214,991Net Income 2015: $31,7812015Revenue 2016: $204,706Expenses 2016: $207,970Net Income 2016: -$3,2642016Revenue 2017: $201,338Expenses 2017: $179,961Net Income 2017: $21,3772017Revenue 2018: $197,098Expenses 2018: $158,507Net Income 2018: $38,5912018Revenue 2019: $193,227Expenses 2019: $158,326Net Income 2019: $34,9012019Revenue 2020: $199,095Expenses 2020: $179,677Net Income 2020: $19,4182020Revenue 2021: $41,191Expenses 2021: $50,402Net Income 2021: -$9,2112021Revenue 2022: $135,756Expenses 2022: $144,602Net Income 2022: -$8,8462022Revenue 2023: $126,953Expenses 2023: $114,847Net Income 2023: $12,1062023Revenue 2024: $73,094Expenses 2024: $58,429Net Income 2024: $14,6652024Revenue 2025: $58,169Expenses 2025: $46,826Net Income 2025: $11,3432025

Highlighted filing

2017

Revenue$201,338
Expenses$179,961
Net Income$21,377
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2016 to Feb 28, 2017
Signed
Jul 13, 2017
Return Version
2016v3.0
Gross Receipts
$202,681
Mission and Program Overview

Mission

WSSA's mission is to promote responsible and safe recreational snowmobiling as a family sport, to protect and preserve public lands, and to support multiple use of public lands for recreation.

Promoting safe and responsible snowmobiling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$201,199$201,244▲ $45
Cash and Non-Interest-Bearing Accounts$133,341$152,350▲ $19,009
Inventories for Sale or Use$11,586$14,976▲ $3,390
Land, Buildings, and Equipment, Net$4,199$3,132▼ $1,067
Total Assets$350,325$371,702▲ $21,377
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$350,325$371,702▲ $21,377
Total Net Assets Fund Balance$350,325$371,702▲ $21,377
Total Liabilities and Net Assets / Fund Balance$350,325$371,702▲ $21,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,132$20,136$23,268
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Meakin DeanPast president
Sternod SandyPresident
Kingman JimVice president
Fehler ByronDistrict representative 1
Taylor ScottDistrict representative 1
Allard GaryDistrict representative 2
Kinsrud MattDistrict representative 2
Figg GregDistrict representative 3
Ainslie MikeDistrict representative 4
Miller CraigDistrict representative 4
Miller BillDistrict representative 5
Rudy ClasenDistrict representative 5
Simmons GaryDistrict representative 6
Mohler Wayne FlorenceMembership secretary
Mead MatthewPublicity secretary
Meakin KarleneRecording secretary
Pitzer FredTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$46,636
Program Service Revenue
$144,169
Investment Income
$45
Other Revenue
$10,488
All Other Contributions
$14,096
Change in Net Assets
$21,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,315
Grants and Similar Amounts Paid$8,646
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$32,133--$32,133
Travel$23,143--$23,143
Fees for Services Other$19,321--$19,321
Fees for Services Legal$12,074--$12,074
Office Expenses$3,305$6,402-$9,707
Advertising$8,825--$8,825
Grants to Domestic Orgs$6,796--$6,796
Other Expenses$5,826--$5,826
All Other Expenses$4,103$1,052-$5,155
Insurance$2,450--$2,450
Grants to Domestic Individuals$1,850--$1,850
Depreciation Depletion-$1,067-$1,067
Fees for Services Accounting-$1,000-$1,000
Information Technology-$549-$549
Total Functional Expenses$169,891$10,070$0$179,961
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,895
Gaming Direct Expenses$2,386
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Washington State Snowmobile Association has approximately 1400 family members and more than 125 business members.”

Form 990, Part VI, Section A, line 7A

“Members of the organization elect the officers at the annual meeting.”

Form 990, Part VI, Section B, line 11B

“Board officers review the Form 990 prior to filing.”

Form 990, Part VI, Section C, line 19

“These documents are available to members upon request.”

Filing and Contact Details

Filer

Filer Name
Washington State Snowmobile Association
EIN
91-1334355
Phone
8007839772
Address
PO Box 668, Yakima, WA 98907

Signing Officer

Name
Fred Pitzer
Title
Treasurer
Phone
8007839772
Signed
2017-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Sternod
Formed
1974
Legal Domicile
Wa
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
150

Preparer

Firm
Watson & McDonell PLLC
Address
1325 4th Avenue Suite 1705, Seattle, WA 98101-2528
Preparer
Susan Reilly
Phone
2066242380
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Consulting; Public Affairs of Washington, LLC: Program service expenses 19,321. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,321.”

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IRS990/Desc0Club and convention expenses, magazine (10 issues/year) and website inform approximately 2500 members of activities and issues affecting them and their use and enjoyment of snowmobiles. The Association mails out nearly 4,000 copies of its official publication, the Snoflyer, each month from September to March and another smaller edition during the summer months, so that the membership is kept up to date on happening in the snowmobiling world. The WSSA makes available every year a $1,600 college scholarship for eligible Association students. Students are required to submit an essay pertaining to snowmobiling and the winner of the WSSA Scholarship is then placed in a competition for an additional scholarship offered by the Western Chapter of Snowmobile Associations (comprised of the Western United States and Canada). Members devote many hours to raising money for the Make-A-Wish Foundation of Washington. In the past 11 years, WSSA has donated close to $170,000 to this worthy charity.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Recording secretary
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IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/ProgramServicesAmt032133
IRS990/OccupancyGrp/TotalAmt032133
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06402
IRS990/OfficeExpensesGrp/ProgramServicesAmt03305
IRS990/OfficeExpensesGrp/TotalAmt09707
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Expo and other events
IRS990/OtherExpensesGrp/Desc1District & Membership e
IRS990/OtherExpensesGrp/Desc2DC Fly-in & ISC Congres
IRS990/OtherExpensesGrp/Desc3Labor Clubs
IRS990/OtherExpensesGrp/ProgramServicesAmt028753
IRS990/OtherExpensesGrp/ProgramServicesAmt111625
IRS990/OtherExpensesGrp/ProgramServicesAmt29687
IRS990/OtherExpensesGrp/ProgramServicesAmt35826
IRS990/OtherExpensesGrp/TotalAmt028753
IRS990/OtherExpensesGrp/TotalAmt111625
IRS990/OtherExpensesGrp/TotalAmt29687
IRS990/OtherExpensesGrp/TotalAmt35826
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt03702
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03702
IRS990/OtherRevenueTotalAmt03702
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Sandy Sternod
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Snow Show & Expo
IRS990/ProgramServiceRevenueGrp/Desc1Rendezvous
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0137634
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0137634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16535
IRS990/ProgSrvcAccomActy2Grp/Desc0Annual exposition (Expo) brings snowmobilers together from all over Washington State. Includes a focus on snowmobile safety and responsible riding. This event is the largest of its kind west of Minneapolis! Attendance at Expo averages over 8,000 visitors and has peaked at more than 10,000 people during its two days at the Western Washington Fairgrounds in Puyallup. WSSA works closely with Washington State Parks Winter Recreation Division to present "Snowmobile Safety Courses" to the young people of our state.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028753
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0144169
IRS990/ProgSrvcAccomActy3Grp/Desc0Legal action - to protect snowmobile access to mountain areas. Legislative information to educate members and legislators on current issues.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt031707
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt039802
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt08583
IRS990/PYInvestmentIncomeAmt0156
IRS990/PYOtherExpensesAmt0199387
IRS990/PYOtherRevenueAmt011425
IRS990/PYProgramServiceRevenueAmt0153323
IRS990/PYRevenuesLessExpensesAmt0-3264
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0207970
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0204706
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt021377
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201199
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0201244
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03132
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020136
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023268
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03132
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Washington State Snowmobile Association has approximately 1400 family members and more than 125 business members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the organization elect the officers at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board officers review the Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These documents are available to members upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Consulting; Public Affairs of Washington, LLC: Program service expenses 19,321. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,321.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0350325
IRS990/TotalAssetsEOYAmt0371702
IRS990/TotalAssetsGrp/BOYAmt0350325
IRS990/TotalAssetsGrp/EOYAmt0371702
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt046636
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010070
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0350325
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0371702
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0169891
IRS990/TotalProgramServiceRevenueAmt0144169
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010533
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144169
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201338
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0350325
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0371702
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt023143
IRS990/TravelGrp/TotalAmt023143
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0350325
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0371702
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 668

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$371,702
Liabilities
$0
Net assets
$371,702
Revenue
$201,338
Expenses
$179,961
Net income
$21,377
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.00$4.90$0.58$0.47$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.00$4.79$0.73$0.58$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.00$4.64$1.27$1.15$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.00$4.52$1.36$1.45$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.00$4.61$0.41$0.50$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.00$4.70$1.99$1.80$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.00$4.45$1.93$1.58$0.35
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.00$4.10$1.97$1.59$0.39
2017Detailed filing. Detailed filing data is available for this year.$3.72$0.00$3.72$2.01$1.80$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.00$3.50$2.05$2.08$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$2.47$2.15$0.32
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.02$3.22$2.40$2.39$0.01