MASSACHUSETTS SKI AREA ASSOCIATION: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MASSACHUSETTS SKI AREA ASSOCIATION (EIN 04-3302864)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-13
- IRS object ID
- 202641339349203569
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T13:23:52-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042530803 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH WATSON & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 NORTH ST SUITE 205 | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043302864 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS SKI AREAS ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MASS | BusinessNameControlTxt |
| Phone | 4138226730 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O TOM GILBERT 32 BENTRUP COURT | AddressLine1Txt |
| City | LENOX | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01240 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS A GILBERT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4138226730 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYON M SHERMAN CPA | PreparerPersonNm |
| PTIN | P00396128 | PTIN |
| Phone | 4134649940 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $146,909 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Investment Income | $3,759 | InvestmentIncomeAmt |
| Other Revenue Total | $143,150 | OtherRevenueTotalAmt |
| Total Revenue | $146,909 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $10,118 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $17,000 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $86,839 | OtherExpensesTotalAmt |
| Total Expenses | $113,957 | TotalExpensesAmt |
| Excess Or Deficit For Year | $32,952 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $129,286 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $162,238 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,286 | BOYAmt |
| EOY | $162,238 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,286 | BOYAmt |
| EOY | $162,238 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,286 | BOYAmt |
| EOY | $162,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATE SKI LIFT OWNERS & OPERATORS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | MEETINGS & SEMINARS WERE HELD TO EDUCATE SKI LIFT OWNERS AND OPERATORS IN SAFETY ISSUES & PROCEDURES. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $113,957 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $113,957 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| PAUL MALONEY | ||
| PRESIDENT | 1.00 | $0 |
| THOMAS A GILBERT | ||
| TREASURER | 1.00 | $0 |
| ALAN FLETCHER | ||
| DIRECTOR | 000.00 | $0 |
| JAMES F CROWLEY | ||
| SECRETARY | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS A GILBERT | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32 BENTRUP COURT | AddressLine1Txt |
| City | LENOX | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01240 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4138226730 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $107,645 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,014 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $146,909 | CurrentTaxYearAmt |
| Total | $427,030 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $107,645 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,014 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $146,909 | CurrentTaxYearAmt |
| Total | $427,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $427,030 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $107,645 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,014 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $146,909 | CurrentTaxYearAmt |
| Total | $427,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | OUT OF STATE ATTENDEE REVENUE 116,075 SPONSORSHIP REVENUE 20,500 BOOTH FEE REVENUE 4,000 EXHIBITOR FEE REVENUE 2,575 TOTAL 143,150 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES ADVERTISING 10,000 TRAVEL 543 BANK CHARGES 60 CREDIT CARD FEES 3,040 FOOD & BEVERAGE 58,864 FUNCTION & PROGRAM COST 8,035 REGISTRATIONS 2,408 POSTAGE 2,108 MISCELLANEOUS 1,781 TOTAL 86,839 |