2024-02-16T13:49:54-05:00 2023-06-30 841233353 MCNURLIN HITCHCOCK & ASSOCIATES PC 1987 WADSWORTH BLVD SUITE A LAKEWOOD CO 80214 990 2022-07-01 131973926 NATIONAL SKI AREAS ASSOCIATION NATI 3039871111 133 S VAN GORDON STREET LAKEWOOD CO 80228 KELLY A PAWLAK PRESIDENT 3039871111 2024-02-29 KELLY A PAWLAK 999009999 true KIMBERLY J HITCHCOCKCPA P00291937 3039885648 2024-02-16 2022 2023-04-26 12:10:37Z KELLY A PAWLAK 5828883 false X WWW.NSAA.ORG X 1988 CO 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. 35 35 17 96100 0 2765564 3549475 0 1881296 2279408 4646860 5828883 0 0 2058810 2096577 0 0 2195986 2891393 4254796 4987970 392064 840913 3364174 4269802 435250 499965 2928924 3769837 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. false false NATIONAL & REGIONAL TRADE SHOWS & CONVENTIONS TO HELP SKI AREAS AND PRODUCT SUPPLIERS BETTER MANAGE THEIR BUSINESS & OPERATIONS. THE EXHIBITS/PROJECTS/SEMINARS ACHIEVE THIS EXEMPT FUNCTION PURPOSE. THREE TRADE SHOWS AND CONVENTIONS ARE HOSTED EACH YEAR: EASTERN TRADE SHOW WHICH SERVED APPROXIMATELY 675 ATTENDEES WESTERN TRADE SHOW WHICH SERVED APPROXIMATELY 677 ATTENDEES MARKET RESEARCH RELATED TO ISSUES AFFECTING SKI AREAS & INDUSTRY SUPPLIERS, INCLUDING: ANNUAL ECONOMIC ANALYSIS REPORT (PROVIDES FINANCIAL DATA FOR MOST RECENT SKI SEASON) ANNUAL END OF SEASON REPORT (PROVIDES STATISTICAL DATA FOR MOST RECENT SKI SEASON) MODEL FOR GROWTH PROJECT (EXPLORES OPPORTUNITIES FOR GROWTH IN SKI INDUSTRY) INDUSTRY SURVEYS, E.G. A SALARY SURVEY, ETC. EDUCATIONAL PROGRAMS AND PUBLICATIONS THAT PROMOTE SKIING AND SNOWBOARDING SAFETY AND OTHER INTERESTS OF THE SKI INDUSTRY. VARIOUS EDUCATION PROGRAMS INCLUDE: FALL WORKSHOPS THAT SERVED APPROXIMATELY 503 ATTENDEES VARIOUS PUBLICATIONS WHICH INCLUDE THE NSAA JOURNAL false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 7 0 true 17 true true true false false false false false false false X 35 35 false false false false true true true true true false false true true true true true true true true false X THE ORGANIZATION THE ORGANIZATION 3039871111 133 S VAN GORDON STREET LAKEWOOD CO 80228 X KELLY A PAWLAK PRESIDENT 40.00 X 289250 0 46656 GERALDINE LINK DIRECTOR OF 40.00 X 221295 0 46045 LAURA LEWIS EXECUTIVE DI 40.00 X 138195 0 32821 MICHAEL S LANE DIRECTOR OF 40.00 X 158681 0 8435 DAVID V BYRD DIRECTOR OF 40.00 X 129733 0 18335 CHRIS BATES BOARD MEMBER 0.50 X X 0 0 0 MARK BROWNLIE BOARD MEMBER 0.50 X X 0 0 0 KELLY BRUSH BOARD MEMBER 0.50 X X 0 0 0 MARY KATE BUCKLEY BOARD MEMBER 0.50 X X 0 0 0 PATRICIA CAMPBELL CHAIR 0.50 X X 0 0 0 RON COHEN BOARD MEMBER 0.50 X X 0 0 0 DAREN COLE BOARD MEMBER 0.50 X X 0 0 0 JONATHAN DAVIS BOARD MEMBER 0.50 X X 0 0 0 LINDSAY DESLAURIERS BOARD MEMBER 0.50 X X 0 0 0 BEN DOORABOS BOARD MEMBER 0.50 X X 0 0 0 JUDY DORSEY BOARD MEMBER 0.50 X X 0 0 0 THOMAS P AICHER ESQ SPECIAL COUN 0.50 X X 0 0 0 DAVID FIELDS BOARD MEMBER 0.50 X X 0 0 0 NADIA GUERRIERO BOARD MEMBER 0.50 X X 0 0 0 ALAN HENCEROTH IMMEDIATE PA 0.50 X X 0 0 0 JOE HESSION BOARD MEMBER 0.50 X X 0 0 0 GWYN HOWAT BOARD MEMBER 0.50 X X 0 0 0 BEN ABRUZZO JR BOARD MEMBER 0.50 X X 0 0 0 ANNIE KAO BOARD MEMBER 0.50 X X 0 0 0 STEPHEN KIRCHER TREASURER 0.50 X X 0 0 0 WESLEY KRYGER BOARD MEMBER 0.50 X X 0 0 0 SCHONE MALLIET BOARD MEMBER 0.50 X X 0 0 0 JR MURRAY BOARD MEMBER 0.50 X X 0 0 0 AMY OHRAN BOARD MEMBER 0.50 X X 0 0 0 GREG PACK BOARD MEMBER 0.50 X X 0 0 0 DAVY RATCHFORD BOARD MEMBER 0.50 X X 0 0 0 JAY SCAMBIO BOARD MEMBER 0.50 X X 0 0 0 RICK SCHMITZ BOARD MEMBER 0.50 X X 0 0 0 RYAN SCHRAMM BOARD MEMBER 0.50 X X 0 0 0 CHIP SEAMANS VICE CHAIR 0.50 X X 0 0 0 KENT SHARP BOARD MEMBER 0.50 X X 0 0 0 MIKE SOLLMANO SECRETARY 0.50 X X 0 0 0 CAROLYN CROWLEY STIMPSON BOARD MEMBER 0.50 X X 0 0 0 BRAD WILSON BOARD MEMBER 0.50 X X 0 0 0 STEVE WRIGHT BOARD MEMBER 0.50 X X 0 0 0 937154 152292 5 false true false MEMBERSHIP DUES 2868797 2868797 TRADE SHOWS 411553 411553 EDUCATION SEMINARS 251225 251225 MARKETING PROGRAMS 17900 17900 3549475 982124 982124 97435 97435 97435 NATIONAL CONVENTION 1031050 1031050 MANAGEMENT FEES 541610 96100 96100 OTHER REVENUE 72699 72699 1199849 5828883 5732783 96100 2096577 2096577 327720 40154 287566 OTHER - TRADE SHOW 1217146 1208085 9061 GENERAL AND ADMINISTRATIV 408187 408187 EDUCATION 311508 311508 PUBLIC POLICY 256592 256592 370240 329048 41192 4987970 4241964 746006 0 2934732 3396759 189900 156058 16778 17691 139568 236525 173251 107761 83196 65490 328244 69035 3364174 4269802 435250 383480 47450 69035 435250 499965 X 2928924 3769837 2928924 3769837 3364174 4269802 840913 X false true X true false false false true 2868797 192378 15703 208081 192378 15703 173251 107761 65490 65490 LEASE LIABILITIES 69035 69035 X 5828883 5828883 5828883 4987970 4987970 4987970 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER CODE SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, EXCEPT FOR INCOME TAXES DUE ON UNRELATED BUSINESS INCOME. DURING THE YEARS ENDED JUNE 30, 2023 AND 2022, SOME UNRELATED BUSINESS INCOME WAS GENERATED FROM MANAGEMENT ACTIVITIES, BUT NO INCOME TAX IS ANTICIPATED FOR THE ASSOCIATION FOR HTESE YEARS. THERE IS APPROXIMATELY 1,024,539 OF AGGREGATE UNUSED OPERATING LOSS CARRYFORWARDS AVAILABLE AT JUNE 30, 2023 WITH NO EXPIRATION. AFTER EVALUATION OF NSAA'S TAX POSITION, MANAGEMENT ANTICIPATES NO LIABILITY FOR UNCERATIN TAX POSITIONS AND NO INTEREST OR PENALTIES RELATED TO INCOME TAXES. NSAA'S FEDERAL INCOME TAX RETURNS FOR THE YEARS JUNE 30, 2020, 2021 AND 2022, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. X false false X X X false false false KELLY A PAWLAK PRESIDENT 289250 46656 335906 GERALDINE LINK DIRECTOR OF PUBLIC P 221295 46045 267340 LAURA LEWIS EXECUTIVE DIRECTOR 138195 32821 171016 MICHAEL S LANE DIRECTOR OF TECHNICA 158681 8435 167116 SCHEDULE J, PAGE 1, PART I, LINE 1B THE NSAA COMPENSATION COMMITTEE APPROVED MONTHLY REIMBURSEMENT OF 300 IN COUNTRY CLUB DUES AS THIS MEMBERSHIP WILL BE USED IN THE COURSE OF JOB REQUIREMENTS. FORM 990, PART VI FORM 990, PART VI, SECTION A, LINE 2: THE BOARD OF DIRECTORS ON NATIONAL SKI AREAS ASSOCIATION (NSAA) INCLUDES TWO SUPPLIER MEMBERS. THUS, MANY OF THE DIRECTORS WHICH REPRESENT SKI AREAS HAVE BUSINESS RELATIONSHIPS WITH THESE SUPPLIERS IN THE NORMAL COURSE OF BUSINESS. FORM 990, PAGE 6, PART VI, LINE 6 NSAA HAS THREE CLASSIFICATIONS OF MEMBERS: 1) REGULAR MEMBERS (INDIVIDUAL, CORPORATION, AGENCY OR ASSOCIATION OWNING OR OPERATING ONE OR MORE SKI LIFTS ACTUALLY TRANSPORTING SKIERS UPHILL AND LOCATED IN NORTH AMERICA) 2) INTERNATIONAL MEMBERS (SAME AS REGULAR MEMBERS BUT OPERATING OUTSIDE NORTH AMERICAS BOUNDARIES) 3) SUPPLIER MEMBERS (INDIVIDUAL, CORPORATION, AGENCY OR ASSOCIATION THAT SUBSCRIBES TO THE PURPOSES AND OBJECTIVES OF NSAA) FORM 990, PAGE 6, PART VI, LINE 7A NSAAS BOARD OF DIRECTORS INCLUDES TWO SUPPLIER MEMBERS. ALL OTHER DIRECTORS MUST BE REGULAR MEMBERS AND EITHER OWNERS, CHIEF EXECUTIVE OFFICERS, CHIEF OPERATING OFFICERS, GENERAL MANAGERS AND/OR PRESIDENTS OF REGULAR MEMBER SKI AREAS. A REGULAR MEMBER IS ENTITLED TO ONE VOTE AT REGULAR OR SPECIAL MEETINGS. A SUPPLIER MEMBER HAS A VOTE AT A REGULAR OR SPECIAL MEETING ON MATTERS PERTAINING TO TRADE SHOWS AND CONVENTIONS. SUPPLIER MEMBERS MAY ATTEND MEMBERSHIP MEETINGS. FORM 990, PAGE 6, PART VI, LINE 7B SUPPLIER MEMBERS HAVE A VOTE ON MATTERS PERTAINING TO TRADE SHOWS AND CONVENTIONS INCLUDING LOCATION, DATES, AND COST. FORM 990, PAGE 6, PART VI, LINE 11B NSAAS FORM 990 IS REVIEWED BY THE PRESIDENT AND THE DIRECTOR OF FINANCE/CONTROLLER BEFORE IT IS FILED. WHILE A COPY OF THE FORM 990 IS NOT PROVIDED TO EACH VOTING MEMBER OF NSAAS GOVERNING BOARD, A COPY IS MADE AVAILABLE UPON REQUEST TO ALL MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C NSAAS CONFLICT OF INTEREST POLICY 1) DEFINES CONFLICTS OF INTEREST; 2) IDENTIFIES PERSONS COVERED (OFFICERS, DIRECTORS, AND THE PRESIDENT); 3) FACILITATES DISCLOSURE OF INFORMATION THAT MAY HELP IDENTIFY CONFLICTS (ANNUAL UPDATE TO CHAIRMAN OF THE BOARD); AND 4) SPECIFIES PROCEDURES TO BE FOLLOWED IN MANAGING CONFLICTS OF INTEREST (CHAIRMAN OF THE BOARD DETERMINES DISPOSITIONS, E.G., NO ACTION, FULL DISCLOSURE, RECUSAL FROM PARTICIPATION IN DISCUSSIONS OR DECISIONS, ETC.) FORM 990, PAGE 6, PART VI, LINE 15A NSAA'S POLICY ON THE PROCESS FOR DETERMINING THE COMPENSATION OF THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE (PRESIDENT) AND OTHER OFFICERS OR KEY EMPLOYEES INCLUDES: 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS COMPENSATION COMMITTEE PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL; 2) USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS; AND 3) COMTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATION AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS WAS USED FOR THE PRESIDENT FOR THE CURRENT TAX YEAR. NO OTHER ELECTED OFFICERS ARE COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 15B NSAAS POLICY ON THE PROCESS FOR DETERMINING THE COMPENSATION OF THE ORGANIZATIONS CHIEF EMPLOYED EXECUTIVE (PRESIDENT) AND OTHER OFFICERS OR KEY EMPLOYEES INCLUDES: 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS COMPENSATION COMMITTEE PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THE REVIEW AND APPROVAL; 2) USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATE ORGANIZATIONS; AND 3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS WAS USED FOR THE PRESIDENT FOR THE CURRENT TAX YEAR. NO OTHER ELECTED OFFICERS ARE COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 19 NSAA MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.