Big Bear Ski Educational Foundation

Nonprofit profile at a glance

EIN
953179353
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Big Bear Lake, CA, USA
Phone
9095562864
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$389,026
Expenses
$341,772
Assets
$528,160
Liabilities
$5,950

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Heather Devito (Vice President)
  • Barbara Boucher (President)
  • Doug Kossak (Vice President)

People named in this filing

  • Heather Devito (Vice President)
  • Cheryl Bingham (Finance)
  • John Delandtsheer (ClubhouseMaint)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Junior Ski Racing & Training

What it reported doing in 2024

100 students enrolled on race team and on developmental team

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 84
  • Accountability: 0
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 97.8% of spending went to programs
  • Governance: 0 of 11 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $334K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.