MASSACHUSETTS SKI AREA ASSOCIATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MASSACHUSETTS SKI AREA ASSOCIATION (EIN 04-3302864)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-02-06
- IRS object ID
- 202520379349200302
- Schema version
- 2024v5.0
- 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 | 2025-02-06T06:23:49-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | 2025-02-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYON M SHERMAN CPA | PreparerPersonNm |
| PTIN | P00396128 | PTIN |
| Phone | 4134649940 | PhoneNum |
| Preparation | 2025-02-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | 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 | $145,014 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Investment Income | $3,111 | InvestmentIncomeAmt |
| Other Revenue Total | $141,903 | OtherRevenueTotalAmt |
| Total Revenue | $145,014 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $8,500 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $79,205 | OtherExpensesTotalAmt |
| Total Expenses | $87,705 | TotalExpensesAmt |
| Excess Or Deficit For Year | $57,309 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $71,977 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $129,286 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,327 | BOYAmt |
| EOY | $129,286 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,650 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,977 | BOYAmt |
| EOY | $129,286 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,977 | BOYAmt |
| EOY | $129,286 | 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 | $87,705 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $87,705 | 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 | $84 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,462 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $107,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,014 | CurrentTaxYearAmt |
| Total | $280,205 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $84 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,462 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $107,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,014 | CurrentTaxYearAmt |
| Total | $280,205 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $280,205 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $84 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,462 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $107,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,014 | CurrentTaxYearAmt |
| Total | $280,205 | 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 114,875 SPONSORSHIP REVENUE 17,500 EXHIBITOR FEE REVENUE 5,775 BOOTH FEE REVENUE 3,750 OTHER REVENUE 3 TOTAL 141,903 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES CREDIT CARD FEES 2,957 FOOD & BEVERAGE 55,294 FUNCTION & PROGRAM COST 7,385 SEMINAR SPEAKERS 9,211 REGISTRATIONS 903 POSTAGE 1,049 MISCELLANEOUS 2,406 TOTAL 79,205 |
| FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 1,650 0 TOTAL 1,650 0 |