Professional Ski Instructors of America Western Division
Nonprofit profile at a glance
- EIN
- 942210645
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Truckee, CA, USA
- Phone
- 5305877642
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $796,645
- Expenses
- $817,373
- Assets
- $632,067
- Liabilities
- $165,458
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- MARISA COOPER (CEO)
Highest reported compensation
- MARISA COOPER (CEO): $115,269 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 mission is to train and certify snowsports instructors through highly engaging education and professional development. We aim to provide individuals with the skills, experiences, and opportunities necessary to excel in their careers, while contributing to innovation and progress in the snowsports industry. Through our efforts, we strive to create a dynamic and inclusive community that promotes lifelong learning and engagement in winter sports.
What it reported doing in 2024
Snowboard certification exams provide standards aligned assessments to professional snowboard instructors. Candidates earn certifcation across three levels, inclusive of technical performance, movement analysis, teaching skills and professional skills and behaviors.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 30
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -2.6%; rating input score 29; 29th percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 14.1%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.7% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 9.5% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $186K in reported program spending
- Leadership: top reported pay $115K · 10 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2010 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 29/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 25/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.