NATIONAL SKI AREAS ASSOCIATION (EIN 131973926) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

MICHAEL REITZELL

Phone

3039871111

Tax Period

2024-07-01 to 2025-06-30

NATIONAL SKI AREAS ASSOCIATION, founded in 1988, is a community nonprofit that reported $6.5M in total revenue in fiscal year 2024. Expenses of $6.3M left a modest 3% surplus.

Mission

FOSTERING AND PROMOTING THE INTERESTS OF ALL SKI AREA OPERATORS & INDUSTRY SUPPLIERS; PROMOTING PROPER UTILIZATION OF ENVIRONMENTAL RESOURCES; AND PROMOTING SAFETY IN SKIING AND SNOWBOARDING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,930,572

Investment Income $0

Other Revenue $2,604,599

TOTAL REVENUE $6,535,171

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,460,570

Fundraising Expenses $0

Other Expenses $3,853,688

TOTAL EXPENSES $6,314,258

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,535,171	$6,201,063	+0.1%
Expenses	$6,314,258	$5,758,690	+0.1%
Net Income	$220,913	$442,373	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLY A PAWLAK	PRESIDENT	40.00	Highest	$387,311	$0	$387,311
GERALDINE LINK	DIRECTOR OF	40.00	Highest	$235,102	$39,824	$274,926
LAURA LEWIS	DIRECTOR OF	40.00	Highest	$162,977	$34,265	$197,242
MICHAEL S LANE	DIRECTOR OF	40.00	Highest	$185,353	$9,681	$195,034
DAVID V BYRD	DIRECTOR OF	40.00	Highest	$165,236	$17,638	$182,874
TODD BENNETT	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
KELLY BRUSH	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
PATRICIA CAMPBELL	PAST CHAIR	0.50	Officer Director	$0	$0	$0
RON COHEN	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
DAREN COLE	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
JONATHAN DAVIS	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
LINDSAY DESLAURIERS	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
BEN DOORABOS	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
JUDY DORSEY	SECRETARY	0.50	Officer Director	$0	$0	$0
THOMAS P AICHER ESQ	SPECIAL COUN	0.50	Officer Director	$0	$0	$0
DAVID FIELDS	TREASURER	0.50	Officer Director	$0	$0	$0
ELLEN GALBRAITH	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
NADIA GUERRIERO	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
JOE HESSION	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
GWYN HOWAT	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
BEN ABRUZZO JR	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
ANNIE KAO	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
STEVE KENNY	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
STEPHEN KIRCHER	VICE CHAIR	0.50	Officer Director	$0	$0	$0
WESLEY KRYGER	GREEK PEAK M	0.50	Officer Director	$0	$0	$0
RYAN LOCHER	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
SCHONE MALLIET	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
JR MURRAY	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
AMY OHRAN	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
GREG PACK	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
LADORA PHILLIPS	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
DAVY RATCHFORD	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
DAVE RATHBUN	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
JAY SCAMBIO	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
RICK SCHMITZ	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
RYAN SCHRAMM	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
CHIP SEAMANS	CHAIR	0.50	Officer Director	$0	$0	$0
CAROLYN CROWLEY STIMPSON	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
BRAD WILSON	BOARD MEMBER	0.50	Officer Director	$0	$0	$0
STEVE WRIGHT	BOARD MEMBER	0.50	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,535,171	$6,314,258	$5,277,172	$220,913
2024	$6,201,063	$5,758,690	$4,913,358	$442,373
2023	$5,828,883	$4,987,970	$4,269,802	$840,913
2022	$4,646,860	$4,254,796	$3,364,174	$392,064
2021	$3,796,868	$3,336,902	$2,843,680	$459,966
2019	$4,652,793	$4,487,263	$2,425,996	$165,530
2018	$4,438,086	$4,323,423	$2,214,149	$114,663

NATIONAL SKI AREAS ASSOCIATION