Corvallis Ski Swap Inc

Nonprofit profile at a glance

EIN
770626848
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Salem, OR, USA
Phone
5033993518
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$23,769
Expenses
$23,000
Assets
$10,263

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jason Killian (President)

People named in this filing

  • Aric Griffin (Secretary)
  • Jason Killian (President)
  • Bob Freund (Treasurer)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Corvallis Ski Swap, Inc. is a fundraising organization which operates the Corvallis Ski Swap annually as a primary source of funding for two volunteer rescue groups -- Santiam Pass Ski Patrol and Corvallis Mountain Rescue Unit.

What it reported doing in 2025

2025 distribution to support Corvallis Mountain Rescue Unit.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.2%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.