TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) SEE ATTACHED LIST......................................................................
SEE ATTACHED

0.00
.................
0.00

(2) GLORIA RAMINHA......................................................................
President

0.00
.................
0.00

(3) RANDY LEW......................................................................
Treasurer

0.00
.................
0.00

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

FAR WEST SKI ASSOCIATION

Employer identification number

95-3968802

Return Reference	Explanation
Form 990, Part III, Line 4d: Other Program Services Description	OTHER PROGRAM SERVICES 4: SCHOLARSHIPS OTHER PROGRAM SERVICES 5: HISTORY AND AWARDS PROGRAMS OTHER PROGRAM SERVICES 6: RECREATIONAL SKI RACING
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	HUSBANDS AND WIVES EACH HOLDING INDEPENDENTLY ELECTED POSITIONS.
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	THE ORGANIZATION HAS BOTH DIRECT MEMBERS AND INDIRECT MEMBERS. INDIRECT MEMBERS ARE MEMBERS OF PARTICIPATING SKI CLUBS OR COUNCILS OF SKI CLUBS AND DO NOT PAY ANNUAL MEMBERSHIP DUES TO FWSA. DIRECT MEMBERS ARE MEMBERS WHO DO NOT BELONG TO A PARTICIPATING SKI CLUB OR COUNCIL OF SKI CLUBS, AND THEY PAY ANNUAL MEMBERSHIP DUES OF $30. SHOULD THE ORGANIZATION DISSOLVE, ALL OF ITS NET ASSETS ARE TO BE CONTRIBUTED TO 501(C)(3) CHARITIES, AND NONE ARE TO BE DISTRIBUTED TO MEMBERS.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	MEMBERS IN ATTENDANCE AT ANNUAL MEETING ELECT OFFICERS AND TRUSTEES, AND VOTE ON ANY CHANGES TO BYLAWS AND ANY OTHER ACTIONS FOR WHICH THE BYLAWS REQUIRE A VOTE OF THE MEMBERS.
Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address	THE ORGANIZATION HAS NO OFFICE OR PERMANENT ADDRESS. THE ADDRESS OF EITHER THE PRESIDENT OR TREASURER IS USED AS THE ORGANIZATION'S MAILING ADDRESS. SEE ATTACHED LIST FOR PART VII FOR EACH OFFICER, DIRECTOR OR TRUSTEE CONTACT INFORMATION.
Form 990, Part VI, Line 11b: Form 990 Review Process	FORM 990 IS PREPARED BY A RETIRED PROFESSIONAL TAX PREPARER AND REVIEWED IN DETAIL BY PRESIDENT AND TREASURER BEFORE FILING. A COPY IS ALSO PROVIDED TO TWO INDEPENDENT (NON-OFFICER) TRUSTEES PRIOR TO FILING WITH IRS.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	ALL CONTRACTS ARE REVIEWED BY THE FUNCTIONAL VICE PRESIDENT, PRESIDENT AND TREASURER AS APPROPRIATE. THE GOVERNING BOARD IS AWARE OF THE PARTIES INVOLVED AND BUDGET AMOUNTS OF ALL SIGNIFICANT CONTRACTS AND BUSINESS RELATIONSHIPS.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE DISTRIBUTED TO ALL MEMBERS WHO ATTEND THE ORGANIZATION'S ANNUAL MEETING OR WHO REQUESTS SUCH INFORMATION, AND CONFILCT OF INTEREST POLICY IS AVAILABLE TO ANYONE WHO REQUESTS IT.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:	18007218
Software Version:	2018v3.1

1	Briefly describe the organization’s mission or most significant activities: TO DEVELOP AND PROVIDE ORGANIZATIONAL BENEFITS TO ALL AFFILIATED SKI COUNCILS, CLUBS AND MEMBERS WITH AN EMPHASIS IN SKIER SAFETY, SKI TRAVEL, COMMUNICATIONS AND CLUB PROGRAMS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	23
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	23
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	100
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	9,366
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	8,366

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	957,683	1,039,390
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	96	101
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	12,851	9,265
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	970,630	1,048,756
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	944,666	1,021,789
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	944,666	1,021,789
19	Revenue less expenses. Subtract line 18 from line 12.......	25,964	26,967
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	478,845	447,322
21	Total liabilities (Part X, line 26).............	146,669	88,179
22	Net assets or fund balances. Subtract line 21 from line 20.....	332,176	359,143

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 891,853 including grants of $ ) (Revenue $ 959,074 )
	MEMBER TRAVEL PROGRAMS, INCLUDING (A) SKI TRIPS TO STEAMBOAT AND WINTER PARK, CO, AND JAPAN; (B) AN ADVENTURE TRIP TO INDIA; AND (C) A DIVE TRIP TO GRAND CAYMAN.

4b	(Code: ) (Expenses $ 40,634 including grants of $ ) (Revenue $ 32,352 )
	ANNUAL MEMBERSHIP MEETING, INCLUDING LEADERSHIP TRAINING SESSIONS

4c	(Code: ) (Expenses $ 17,259 including grants of $ ) (Revenue $ 16,750 )
	SCHOLARSHIPS

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 14,861 including grants of $ ) (Revenue $ 570 )
4e	Total program service expenses964,607

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		0

		Business Code
2a	Membership Dues & Assessments		30,644	30,644
b	PROGRAMS - ANNUAL MEETING		32,352	32,352
c	PROGRAMS - OTHER		570	570
d	PROGRAMS - SCHOLARSHIPS		16,750	16,750
e	PROGRAMS - TRAVEL		959,074	959,074
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		1,039,390

3 Investment income (including dividends, interest, and othersimilar amounts) ......			101		101
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a	OTHER INCOME			9,265		9,265
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			9,265
12	Total revenue. See Instructions......			1,048,756	1,039,390	9,366

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	2,000		2,000
c	Accounting ...........	100		100
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	0
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	891,853	891,853
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	40,634	40,634
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	312
23	Insurance ...	3,550		3,550
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MEETING COSTS	43,866		43,866
b	SCHOLARSHIPS	17,259	17,259
c	Printing and Publications	6,892	6,892
d	OTHER PROGRAM SERVICES	6,193	6,193
e	All other expenses	9,130	1,776	7,354
25	Total functional expenses. Add lines 1 through 24e	1,021,789	964,607	56,870	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			226,536	1	155,670
2	Savings and temporary cash investments .........			203,969	2	221,305
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............				4	0
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6	0
7	Notes and loans receivable, net ....				7	0
8	Inventories for sale or use ........				8	0
9	Prepaid expenses and deferred charges ......			47,523	9	69,587
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	4,927
b	Less: accumulated depreciation	10b	4,168	817	10c	759
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	1
16	Total assets. Add lines 1 through 15 (must equal line 34)...			478,845	16	447,322

17	Accounts payable and accrued expenses .....	10,844	17	8,000
18	Grants payable ...		18
19	Deferred revenue .........	128,722	19	72,961
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	7,103	25	7,218
26	Total liabilities. Add lines 17 through 25..	146,669	26	88,179

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	332,176	27	359,143
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	332,176	33	359,143
34	Total liabilities and net assets/fund balances ........	478,845	34	447,322

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	4,927	4,168	759
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				759

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
ATHLETIC SCHOLARSHIPS	6,098
PUBLIC LANDS RESEARCH	1,120
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	7,218
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)