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    <ReturnTs>2024-03-21T21:16:18Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770626848</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CORVALLIS SKI SWAP INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CORV</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>960 SUNMIST CT SE</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>973061201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Robert Freund</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-03-21</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <GrossReceiptsAmt>41965</GrossReceiptsAmt>
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      <GrantsAndSimilarAmountsPaidAmt>25400</GrantsAndSimilarAmountsPaidAmt>
      <TotalExpensesAmt>25400</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2540</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>6544</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>9084</NetAssetsOrFundBalancesEOYAmt>
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      <PrimaryExemptPurposeTxt>To operate the Corvallis Ski Swap as a fund-raising event to support Corvallis Mountain Rescue Unit, Inc. and Santiam Pass Ski Patrol. Both organizations are volunteer, non-profit search and rescue groups.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Grant to Corvallis Mountain Rescue.</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Grant to Santiam Pass Ski Patrol.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>25400</TotalProgramServiceExpensesAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Jason Killian</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Tom Emerson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
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        <PersonNm referenceDocumentName="CompensationExplanation">Aric Griffin</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kristen Erickson</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
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