United States of America Snowboard and Freeski Association

Nonprofit profile at a glance

EIN
330368259
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2021
Location
Park City, UT, USA
Phone
2073172767
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,215,148
Expenses
$2,026,063
Assets
$746,888
Liabilities
$191,106

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KIM RAYMER (PRESIDENT)
  • JILL MORELLI (VICE PRESIDENT)
  • SIMON HASKELL (VICE PRESIDENT)

Highest reported compensation

  • KIM RAYMER (PRESIDENT): $26,276 total reported compensation
  • SCOTT SAWYER (SECRETARY): $3,172 total reported compensation
  • JODY PROUDFIT (SERIES DIRECTOR REP): $2,317 total reported compensation

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

Overview

Mission

To facilitate fun and fair events for all ages across the country, to attract snowboarders and freeskiers, promote their development, provide member education and influence the future of our sport.

What it reported doing in 2024

Regional series - the usasa competitors totaling over 5,000 qualify for the usasa national championships by becoming members and competing in their local usasa regional series sanctioned events held throughout the year across the nation. There are 31 regional series throughout the nation which began in 1988. Usasa offers free skiers and snowboarder from ages of 7 to 70 for men, women, boys and girls to compete against others in their age groups.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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 program spending has grown recently. 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: 54
  • Transparency & Controls: 94
  • Accountability: 57
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.5%; rating input score 59
  • Program expense ratio: 63.9%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 59.5% of revenue deployed · 63.9% of spending went to programs
  • Governance: 6 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $26K · 11 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.