American Birkebeiner Ski Foundation Inc

Nonprofit profile at a glance

EIN
391503175
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Hayward, WI, USA
Phone
7156345025
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Winter Sports

Official website

Reported finances

Revenue
$6,148,840
Expenses
$4,820,715
Assets
$13,331,699
Liabilities
$3,403,128

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • BEN POPP (EXECUTIVE DIRECTOR)
  • PAUL ECKERLINE (PRESIDENT)
  • CHRIS MORELY (VICE PRESIDENT)

Highest reported compensation

  • BEN POPP (EXECUTIVE DIRECTOR): $172,416 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to promote and conduct the world's finest cross country ski competition, to serve as good stewards of the american birkebeiner ski trail and to promote healthy and active lifestyles for people of all ages.

What it reported doing in 2024

The 54-kilometer american birkebeiner, 29-kilometer kortelopet and 15-kilometer prince haakon cross country ski races and related events conducted in february each year. In addition to handling all of the logistics for skiers prior to and on race day (registration, transportation, security, sanitation, food, medical, timing, etc.), the organization is also responsible for the maintenance and improvement of the race course known as the american birkebeiner ski trail. This includes mowing, brushing, fallen tree removal, etc. During the summer months and snow grooming during the winter months; and to provide access amenities on a year-round basis...parking lots, lights, shelters, sanitation, signs, etc. The 107-kilometer trail network is utilitized by skiers, hikers, runners and mountain bikers and requires the organization to work directly with bayfield county, sawyer county, the national park service, the city of hayward and several private landowners.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 71
  • Accountability: 74
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.8%; rating input score 56
  • Program expense ratio: 71.1%; rating input score 71
  • Fundraising efficiency: $12.46 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.6%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 55.8% of revenue deployed · 71.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.4M in reported program spending
  • Leadership: top reported pay $172K · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $288K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.