Mt Spokane Ski Patrol Ski Swap Foundation

Nonprofit profile at a glance

EIN
933868214
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Spokane, WA, USA
Phone
5099311680
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$276,307
Expenses
$92,949
Assets
$516,143
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • ROB NEBERGALL (BOARD CHAIR)
  • DARRELL SOYARS (TREASURER)
  • BOB STREICH (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this foundation is to provide financial support to, and promote the interests of, the mt. Spokane ski patrol program, a volunteer organization that provides first aid, search and rescue services, and outdoor safety education to skiers, hikers, bikers, and other outdoor enthusiasts in and around mt. Spokane state park, the mt. Spokane ski resort, and other areas in eastern Washington and northern Idaho.

What it reported doing in 2025

The organization provided funds to mt. Spokane ski patrol that provides first aid, search and rescue services, and outdoor safety education services to skiers, kikers, bikers, and other outdoor enthusiasts.

Operating model

Revenue model
Earned-program. 98% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33%; rating input score 33
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66.4%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 32.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 33% of revenue deployed · 100% of spending went to programs
  • Governance: 148 of 148 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $93K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.