Civic Intelligence

Mt Spokane Alpine Team DBA Spokane Ski Racing Associates

990 • Fiscal year 2021 • EIN 91-2070059

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 14, 2022

PO Box 678Spokane, WA 99210-0678

(509) 979-7499

Siviq Scores

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

Liabilities / Assets

90th percentile

0.57x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.15x

Higher debt load relative to revenue than 82% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

32nd percentile

-2.3%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

25th percentile

-11%

Faster asset growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

44th percentile

-2.6%

Faster revenue growth than 44% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$99,050

Down $12,789 (-11%) from 2020

Net Assets

Down

$42,483

Down $8,464 (-17%) from 2020

Liabilities

Down

$56,567

Down $4,325 (-7.1%) from 2020

Revenue

Down

$365,762

Down $9,708 (-2.6%) from 2020

Expenses

Up

$374,226

Up $4,844 (+1.3%) from 2020

Net Income

Down

-$8,464

Down $14,552 (-239%) from 2020

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $72,576Liabilities 2011: $3,685Net Assets 2011: $68,8912011Assets 2012: $65,144Liabilities 2012: $300Net Assets 2012: $64,8442012Assets 2013: $80,380Liabilities 2013: $850Net Assets 2013: $79,5302013Assets 2014: $86,839Liabilities 2014: $25Net Assets 2014: $86,8142014Assets 2015: $77,749Liabilities 2015: $1,804Net Assets 2015: $75,9452015Assets 2016: $39,693Liabilities 2016: $523Net Assets 2016: $39,1702016Assets 2017: $14,744Liabilities 2017: $9,744Net Assets 2017: $5,0002017Assets 2018: $83,259Liabilities 2018: $49,405Net Assets 2018: $33,8542018Assets 2019: $115,445Liabilities 2019: $70,586Net Assets 2019: $44,8592019Assets 2020: $111,839Liabilities 2020: $60,892Net Assets 2020: $50,9472020Assets 2021: $99,050Liabilities 2021: $56,567Net Assets 2021: $42,4832021Assets 2022: $55,616Liabilities 2022: $49,378Net Assets 2022: $6,2382022Assets 2023: $23,912Liabilities 2023: $66,927Net Assets 2023: -$43,0152023Assets 2024: $48,273Liabilities 2024: $8,547Net Assets 2024: $39,7262024Assets 2025: $194,695Liabilities 2025: $42,447Net Assets 2025: $152,2482025

Highlighted filing

2021

Assets$99,050
Liabilities$56,567
Net Assets$42,483

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $184,296Expenses 2011: $183,366Net Income 2011: $9302011Expenses 2012: $248,1252012Expenses 2013: $242,9712013Revenue 2014: $236,676Expenses 2014: $229,392Net Income 2014: $7,2842014Revenue 2015: $256,128Expenses 2015: $266,997Net Income 2015: -$10,8692015Revenue 2016: $261,500Expenses 2016: $298,275Net Income 2016: -$36,7752016Revenue 2017: $229,797Expenses 2017: $263,967Net Income 2017: -$34,1702017Revenue 2018: $370,138Expenses 2018: $341,284Net Income 2018: $28,8542018Revenue 2019: $387,504Expenses 2019: $376,499Net Income 2019: $11,0052019Revenue 2020: $375,470Expenses 2020: $369,382Net Income 2020: $6,0882020Revenue 2021: $365,762Expenses 2021: $374,226Net Income 2021: -$8,4642021Revenue 2022: $395,110Expenses 2022: $431,355Net Income 2022: -$36,2452022Revenue 2023: $344,519Expenses 2023: $393,772Net Income 2023: -$49,2532023Revenue 2024: $295,744Expenses 2024: $224,622Net Income 2024: $71,1222024Revenue 2025: $355,210Expenses 2025: $242,284Net Income 2025: $112,9262025

Highlighted filing

2021

Revenue$365,762
Expenses$374,226
Net Income-$8,464
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 14, 2022
Return Version
2020v4.0
Gross Receipts
$365,762
Mission and Program Overview

Mission

To Promote and Provide Skiing and Ski Racing Instructions

To promote and provide skiing and ski racing instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$28,026-
Prepaid Expenses and Deferred Charges$25,876$27,123▲ $1,247
Land, Buildings, and Equipment, Net$37,571$24,689▼ $12,882
Inventories for Sale or Use$10,000$10,000→ $0
Accounts Receivable$15,174$9,080▼ $6,094
Cash and Non-Interest-Bearing Accounts$23,218$132▼ $23,086
Total Assets$111,839$99,050▼ $12,789
Liabilities
Other Liabilities$60,892$56,567▼ $4,325
Total Liabilities$60,892$56,567▼ $4,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,947$42,483▼ $8,464
Total Net Assets Fund Balance$50,947$42,483▼ $8,464
Total Liabilities and Net Assets / Fund Balance$111,839$99,050▼ $12,789

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,298$63,041$83,339
Equipment$3,819$20,969$24,788
Leasehold Improvements$572$5,699$6,271
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom FalterPresident
Damon GardellaMember at La
Tim MclaughlinMember at La
Charlie ToillionSecretary
Carl GuenzelTreasurer
Anna RoweVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$89,727
Program Service Revenue
$276,035
Investment Income
$0
Other Revenue
$0
All Other Contributions
$12,101
Change in Net Assets
$-8,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,607
Salaries, Compensation, and Employee Benefits$141,619
Total Fundraising Expense$866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,334--$126,334
Payroll Taxes$15,285--$15,285
Depreciation Depletion$12,882--$12,882
Fees for Services Legal$12,392--$12,392
Fees for Services Accounting-$5,556-$5,556
All Other Expenses$4,204$1,200-$5,404
Travel$4,083--$4,083
Insurance$3,257--$3,257
Fees for Services Other$1,552-$866$2,418
Interest$1,373$562-$1,935
Other Expenses$11,344$1,767-$1,767
Office Expenses-$626-$626
Advertising$152--$152
Total Functional Expenses$363,649$9,711$866$374,226
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vehicle Loan$24,949
Prepaid Tuition$15,698
Credit Cards Payable$11,038
Payroll Payable$4,882
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Families with students enrolled in the ski racing program are members. The board can also appoint honorary members.

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

Members elect the board of directors.

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

No review was or will be conducted.

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

The executive director's compensation is reviewed and approved by the independent board of directors. This review includes comparability data and the deliberations and decisions are documented in a timely manner.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mt Spokane Alpine Team
EIN
91-2070059
Phone
5099797499
Address
PO BOX 678, SPOKANE, WA 99210-0678
Doing Business As
Spokane Ski Racing Association

Signing Officer

Name
Tom Falter
Title
President
Phone
4254550065
Signed
2022-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Falter
Formed
1959
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
200

Preparer

Firm
Alkire & Bell Pllc
Address
PO BOX 843, WINTHROP, WA 98862
Preparer
Madeleine a Bell CPA
Phone
2063366953
Supplemental Narrative

Additional Explanations

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

SUPPORTING ATHLETES

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020298
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORTING ATHLETES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILIES WITH STUDENTS ENROLLED IN THE SKI RACING PROGRAM ARE MEMBERS. THE BOARD CAN ALSO APPOINT HONORARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS. THIS REVIEW INCLUDES COMPARABILITY DATA AND THE DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalOtherProgSrvcExpenseAmt025792
IRS990/TotalOtherProgSrvcRevenueAmt017282
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.GOSSRA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM FALTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04254550065
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MT SPOKANE ALPINE TEAM
ReturnHeader/Filer/BusinessNameControlTxt0MTSP
ReturnHeader/Filer/EIN0912070059
ReturnHeader/Filer/PhoneNum05099797499
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 678
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0992100678
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814276668
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALKIRE & BELL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 843
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTHROP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098862
ReturnHeader/PreparerPersonGrp/PhoneNum02063366953
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MADELEINE A BELL CPA
ReturnHeader/ReturnTs02022-07-15T13:06:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TOM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FALTER
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.95$0.42$1.52$3.55$2.42$1.13
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.40$2.96$2.25$0.71
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.67$0.43$3.45$3.94$0.49
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.49$0.06$3.95$4.31$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.57$0.42$3.66$3.74$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.61$0.51$3.75$3.69$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.71$0.45$3.88$3.76$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.49$0.34$3.70$3.41$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.10$0.05$2.30$2.64$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.01$0.39$2.62$2.98$0.37
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$2.56$2.67$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$2.37$2.29$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.80$2.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$2.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.04$0.69$1.84$1.83$0.01