MASSACHUSETTS SKI AREA ASSOCIATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MASSACHUSETTS SKI AREA ASSOCIATION (EIN 04-3302864)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-18
- IRS object ID
- 202432009349200813
- Schema version
- 2023v5.0
- 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 | 2024-07-18T12:53:58-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | 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 | 2023-01-01 | 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 | 2024-07-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | THOMAS | PersonFirstNm |
| Person Last | GILBERT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYON M SHERMAN CPA | PreparerPersonNm |
| PTIN | P00396128 | PTIN |
| Phone | 4134649940 | PhoneNum |
| Preparation | 2024-07-16 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $107,645 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Investment Income | $654 | InvestmentIncomeAmt |
| Other Revenue Total | $106,991 | OtherRevenueTotalAmt |
| Total Revenue | $107,645 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $26,705 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $94,776 | OtherExpensesTotalAmt |
| Total Expenses | $121,481 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$13,836 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $85,812 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $71,976 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,812 | BOYAmt |
| EOY | $70,326 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,650 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,812 | BOYAmt |
| EOY | $71,976 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,812 | BOYAmt |
| EOY | $71,976 | 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 |
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 | ||
| CLERK & DIRE | 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 | $85,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,462 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $107,645 | CurrentTaxYearAmt |
| Total | $220,475 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,462 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $107,645 | CurrentTaxYearAmt |
| Total | $220,475 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $220,475 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,462 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $107,645 | CurrentTaxYearAmt |
| Total | $220,475 | 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 (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | OUT OF STATE ATTENDEE REVENUE 88,305 SPONSORSHIP REVENUE 8,250 EXHIBITOR FEE REVENUE 6,500 BOOTH FEE REVENUE 3,900 OTHER REVENUE 36 TOTAL 106,991 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES TRAVEL 456 ADVERTISING 10,000 CREDIT CARD FEES 2,410 FOOD & BEVERAGE 67,169 FUNCTION & PROGRAM COST 8,788 SEMINAR SPEAKERS 1,366 REGISTRATIONS 256 POSTAGE 3,617 FILING FEES 50 MISCELLANEOUS 664 TOTAL 94,776 |
| FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 0 1,650 TOTAL 0 1,650 |