PACIFIC NORTHWEST SKI ASSN

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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

1931

Legal Domicile

Principal Officer

KARL WARDROP

Phone

5094454454

Tax Period

2024-07-01 to 2025-06-30

PACIFIC NORTHWEST SKI ASSN, founded in 1931, is a small nonprofit in the Recreation & Sports sector that reported $447K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $431K left a modest 4% surplus.

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.

Program Service Accomplishments

Program 1

Expenses: $224,547 Revenue: $360,999

ATHLETIC EVENTS AND MEMBER SERVICES 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...

ATHLETIC EVENTS AND MEMBER SERVICES 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. CONDUCT MEMBERSHIP, COMPETITION, TRAINING, DEVELOPMENT AND EDUCATIONAL ACTIVITES RELATED TO AMATEUR SKIING. THERE WERE 5 SESSIONS/EVENTS HELD DURING THE FISCAL YEAR.

Program 2

Expenses: $1,229 Revenue: $3,226

OFFICIALS CLINICS THE OBJECTIVE IS TO TRAIN AND CERTIFY OFFICIALS, VIA THE METHODS APPROVED BY US SKI AND SNOWBOARD, FOR ALPINE COMPETITION EVENTS. THE SAME EVENT IS HELD IN SEVERAL DIFFERENT...

OFFICIALS CLINICS THE OBJECTIVE IS TO TRAIN AND CERTIFY OFFICIALS, VIA THE METHODS APPROVED BY US SKI AND SNOWBOARD, FOR ALPINE COMPETITION EVENTS. THE SAME EVENT IS HELD IN SEVERAL DIFFERENT LOCATIONS WITHIN THE AREAS PNW DIVISION COVERS. NEW AND EXISTING OFFICIALS ARE CERTIFIED EACH YEAR THROUGH THIS PROGRAM. US SKI AND SNOWBOARD, REQUIRES ITS OFFICIALS TO PARTICIPATE IN AN UPDATE EVERY 2 YEARS, WHICH IS A COMPONENT OF THE CLINIC. CERTIFICATIONS ARE AVAILABLE IN: TECHNICAL DELEGATE, TIMING AND CALCULATION, REFEREE, CHIEF OF RACE, CHIEF OF COURSE, JURY ADVISOR, RACE ADMINISTRATOR AND OTHER POSITIONS. THERE WERE 3 IN PERSON CLINICS HELD FOR NEW OFFICIALS NEEDING TESTING. THERE WERE ONLINE CLINICS HELD FOR OFFICIALS NEEDING AN UPDATE.

Program 3

Expenses: $12,411 Revenue: $1,613

CONVENTIONS THE ANNUAL CONVENTION IS CALLED FOR IN THE ARTICLES OF INCORPORATION/BY- LAWS. THE DELEGATES ELECT OPEN DIRECTOR POSITIONS AND OFFICERS, APPROVE THE BOARD'S ACTIONS, SET MEMBERSHIP FEES, AND ANY OTHER NECESSARY BUSINESS PER THE ARTICLES OF INCORPORATION/BY-LAWS. THE CONVENTION WAS HELD ONCE DURING THE FISCAL YEAR.

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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 $53,200

Program Service Revenue $365,838

Investment Income $15,298

Other Revenue $12,688

TOTAL REVENUE $447,024

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $63,242

Fundraising Expenses $0

Program Expenses $327,836

Other Expenses $364,271

TOTAL EXPENSES $430,513

Year-over-Year Comparison

	2024	2023	Change
Revenue	$447,024	$542,172	-0.2%
Expenses	$430,513	$481,371	-0.1%
Net Income	$16,511	$60,801	-0.7%

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

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
KARL WARDROP	PRESIDENT	10.00	Officer Director	$0	$0	$0
TIM DURKIN	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
MOLLY DENNEHY	SECRETARY	5.00	Officer Director	$0	$0	$0
MALCOLM ASH	TREASURER	5.00	Officer Director	$0	$0	$0
JUSTIN RACKLEY	DIRECTOR OF	5.00	Director	$0	$0	$0
PETER LEONARD	DIRECTOR OF	5.00	Director	$0	$0	$0
ROGER ROOT	DIRECTOR OF	5.00	Director	$0	$0	$0
RON BONNEAU	DIRECTOR COL	0.50	Director	$0	$0	$0
ROB CRAVENS	DIRECTOR AT	5.00	Director	$0	$0	$0
JEFF KRAY	DIRECTOR AT	0.30	Director	$0	$0	$0
TODD GROVER	DIRECTOR AT	0.30	Director	$0	$0	$0
MIKE BURNS	DIRECTOR AT	0.30	Director	$0	$0	$0
JOHN RUST	DIRECTOR AT	0.30	Director	$0	$0	$0
COURTNEY ALTRINGER	DIRECTOR AT	0.30	Director	$0	$0	$0
LILY ERICKSEN	DIRECTOR AT	0.30	Director	$0	$0	$0
KAREN LUNDGREN	DIRECTOR AT	0.30	Director	$0	$0	$0
ANNIE ELGEE	DIRECTOR AT	0.30	Director	$0	$0	$0
ALEXI PANOS	ATHLETE REPR	0.30	Director	$0	$0	$0
CURT HAMMOND	PAST PRESIDE	0.10	Director	$0	$0	$0
JORDAN ELLIOTT	DIRECTOR REP	0.10	Director	$0	$0	$0
JOSH JORGENSEN	DIRECTOR REP	0.10	Director	$0	$0	$0
PETER KORFIATIS	DIRECTOR REP	0.10	Director	$0	$0	$0
KIRSTEN HUOTTE	DIRECTOR REP	0.30	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	$447,024	$430,513	$534,587	$16,511
2024	$542,172	$481,371	$539,990	$60,801
2023	$411,172	$364,700	$466,524	$46,472
2022	$327,563	$282,837	$400,669	$44,726
2021	$233,346	$163,291	$358,685	$70,055
2020	$263,934	$214,107	$284,005	$49,827