Civic Intelligence

Fremont Highlanders Ski Club

EIN 93-0556265 • 501(c)3 • Lakeview, OR

Profile

To Provide skiing and related activities to Lake County residents and their visitors.

PO Box 1204Lakeview, OR 97630

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

90th percentile

49%

Higher net margin than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

88th percentile

56%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

222%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$259,857

Up $92,820 (+56%) from 2024

Liabilities

Up

$817

Up $817 from 2024

Net Assets

Up

$259,040

Up $92,003 (+55%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin90th percentile

Revenue

Up

$184,994

Up $127,492 (+222%) from 2024

Expenses

Down

$93,531

Down $56,147 (-38%) from 2024

Net Income

Up

$91,463

Up $183,639 (+199%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $42,092Net Assets 2010: $42,0922010Assets 2011: $49,110Net Assets 2011: $49,1102011Assets 2012: $13,657Liabilities 2012: $02012Assets 2013: $28,988Net Assets 2013: $28,9882013Assets 2014: $21,273Net Assets 2014: $21,2732014Assets 2015: $12,862Net Assets 2015: $12,8622015Assets 2016: $56,931Liabilities 2016: $02016Assets 2017: $160,875Liabilities 2017: $43Net Assets 2017: $160,8322017Assets 2018: $144,637Net Assets 2018: $144,6372018Assets 2019: $192,028Liabilities 2019: $731Net Assets 2019: $191,2972019Assets 2020: $203,551Net Assets 2020: $203,5512020Assets 2021: $276,772Net Assets 2021: $276,7722021Assets 2022: $254,124Liabilities 2022: $0Net Assets 2022: $254,1242022Assets 2023: $259,214Liabilities 2023: $0Net Assets 2023: $259,2142023Assets 2024: $167,037Liabilities 2024: $0Net Assets 2024: $167,0372024Assets 2025: $259,857Liabilities 2025: $817Net Assets 2025: $259,0402025

Highlighted filing

2025

Assets$259,857
Liabilities$817
Net Assets$259,040
Open 2025 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $75,646Expenses 2010: $77,220Net Income 2010: -$1,5742010Revenue 2011: $71,606Expenses 2011: $64,588Net Income 2011: $7,0182011Revenue 2012: $3,017Expenses 2012: $38,470Net Income 2012: -$35,4532012Revenue 2013: $59,630Expenses 2013: $44,299Net Income 2013: $15,3312013Revenue 2014: $21,096Expenses 2014: $26,487Net Income 2014: -$5,3912014Revenue 2015: $7,362Expenses 2015: $15,773Net Income 2015: -$8,4112015Revenue 2016: $109,128Expenses 2016: $65,059Net Income 2016: $44,0692016Revenue 2017: $182,149Expenses 2017: $78,248Net Income 2017: $103,9012017Revenue 2018: $27,169Expenses 2018: $43,364Net Income 2018: -$16,1952018Revenue 2019: $121,095Expenses 2019: $74,435Net Income 2019: $46,6602019Revenue 2020: $94,840Expenses 2020: $82,586Net Income 2020: $12,2542020Revenue 2021: $165,282Expenses 2021: $92,061Net Income 2021: $73,2212021Revenue 2022: $164,514Expenses 2022: $187,162Net Income 2022: -$22,6482022Revenue 2023: $237,843Expenses 2023: $232,753Net Income 2023: $5,0902023Revenue 2024: $57,502Expenses 2024: $149,678Net Income 2024: -$92,1762024Revenue 2025: $184,994Expenses 2025: $93,531Net Income 2025: $91,4632025

Highlighted filing

2025

Revenue$184,994
Expenses$93,531
Net Income$91,463
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$259,857
Liabilities
$817
Net assets
$259,040
Revenue
$184,994
Expenses
$93,531
Net income
$91,463
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.01$2.59$1.85$0.94$0.91
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.00$1.67$0.58$1.50$0.92
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$2.38$2.33$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$1.65$1.87$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.77$2.77$1.65$0.92$0.73
2020Detailed filing. Detailed filing data is available for this year.$2.04$2.04$0.95$0.83$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.01$1.91$1.21$0.74$0.47
2018Detailed filing. Detailed filing data is available for this year.$1.45$1.45$0.27$0.43$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$1.82$0.78$1.04
2016Summary only. Only limited summary data is available for this year.$0.57$0.00$1.09$0.65$0.44
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.07$0.16$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.21$0.26$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.29$0.60$0.44$0.15
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.03$0.38$0.35
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.49$0.72$0.65$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.42$0.76$0.77$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$184,994
Mission and Program Overview

Mission

To Provide skiing and related activities to Lake County residents and their visitors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$144,840$152,313▲ $7,473
Cash and Non-Interest-Bearing Accounts$22,197$107,544▲ $85,347
Total Assets$167,037$259,857▲ $92,820
Liabilities
Accounts Payable and Accrued Expenses$0$817▲ $817
Total Liabilities$0$817▲ $817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$167,037$259,040▲ $92,003
Total Net Assets Fund Balance$167,037$259,040▲ $92,003
Total Liabilities and Net Assets / Fund Balance$167,037$259,857▲ $92,820

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,345$84,136$87,481
Land$83,075-$83,075
Other Land Buildings$40,777$9,461$50,238
Buildings$25,116$6,018$31,134
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Eric WolfePresident
Scott HillVice President
Barry ShullanbergerBoard Member
Daniel HallBoard Member
Dave KnowlesBoard Member
Ian HarringtonBoard Member
Kiely PilonBoard Member
Krista HarringtonBoard Member
Melissa MaxwellBoard Member
Shara WilkieBoard Member
Tom BattyBoard Member
Ken OdegaardHill Manager
Melissa KriegerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,833
Program Service Revenue
$86,161
Investment Income
$0
Other Revenue
$0
All Other Contributions
$98,833
Change in Net Assets
$91,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,408
Salaries, Compensation, and Employee Benefits$31,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$31,123--$31,123
Insurance$13,953--$13,953
Depreciation Depletion$8,487--$8,487
All Other Expenses$5,283--$5,283
Fees for Services Accounting$4,284--$4,284
Other Expenses$3,523--$3,523
Office Expenses$463--$463
Advertising$206--$206
Total Functional Expenses$93,531$0$0$93,531
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 B, Line 11B

“The 990 will be reviewed by the board member signing the return and made available to the entire board.”

Form 990, Part VI, Section C, Line 19

“The governing documents are available to the general public by written request.”

Filing and Contact Details

Filer

Filer Name
Fremont Highlanders Ski Club
EIN
93-0556265
Phone
5414992092
Address
PO BOX 1204, LAKEVIEW, OR 97630

Signing Officer

Name
Eric Wolfe
Title
President
Phone
5414992092
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Wolfe
Formed
2012
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Capstone Accounting
Address
422 S 5TH ST, KLAMATH FALLS, OR 97601
Preparer
Dianne E Spires
Phone
5418826630
Raw XML AppendixShowing 400 of 415 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.

Path#Value
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IRS990/AdvertisingGrp/ProgramServicesAmt0206
IRS990/AdvertisingGrp/TotalAmt0206
IRS990/AllOtherContributionsAmt098833
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IRS990/PYSalariesCompEmpBnftPaidAmt090
IRS990/PYTotalExpensesAmt0149678
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt057502
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt091463
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0184994
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt075855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt033577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0269730
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt086161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01004
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0161930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0130927
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0149703
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010
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IRS990ScheduleA/InvestmentIncomePYPct00.00090
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0164514
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0160559
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0805412
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt06018
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031134
IRS990ScheduleD/EquipmentGrp/BookValueAmt03345
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084136
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087481
IRS990ScheduleD/LandGrp/BookValueAmt083075
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt083075
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040777
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09461
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt050238
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0152313
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED BY THE BOARD MEMBER SIGNING THE RETURN AND MADE AVAILABLE TO THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC BY WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC WOLFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05414992092
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
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