Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 204,845 | 345,259 | 407,124 | 389,818 | 780,379 | 2,127,425 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 424,280 | 23,158 | 1,562 | 54,549 | 72,068 | 575,617 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 269,344 | 240,696 | 98,096 | 95,188 | 703,324 | |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 629,125 | 637,761 | 649,382 | 542,463 | 947,635 | 3,406,366 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 3,406,366 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 629,125 | 637,761 | 649,382 | 542,463 | 947,635 | 3,406,366 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 31,253 | 21,547 | 44,116 | 70,701 | 19,998 | 187,615 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 31,253 | 21,547 | 44,116 | 70,701 | 19,998 | 187,615 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 660,378 | 659,308 | 693,498 | 613,164 | 967,633 | 3,593,981 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| The organization is primarily funded through member dues and public contributions solicited by members and on the organization's website. |
| Return Reference | Explanation |
|---|---|
| Form 990, Section A, short year explanation | To be consistent with our affiliated organizations, on April 24, 2021 and with unanimous approval of our Board of Directors, we changed our fiscal year end from March 31 to June 30, effective April 1, 2021. A short-period Form 990 was filed for the 3-month period ending June 30, 2021 and was accepted by IRS. The short-period results are added to the previous FYE 03/31/2021 for this computation. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | The following classes of members within the organization hold the right to elect individuals to the Board: Patroller Alumni Candidate Physician Partner |
| Form 990, Part VI, Section A, line 7a | The organization's Board of Directors is comprised of 15 Regional Directors elected by members of their respective regions. The 15 Regional Directors elect the Division Director in even numbered years. The Division Director is the Chair of the Board and nominates from among the members of the Board an Assistant Division Director, subject to ratification by the Board. The Board elects a Secretary and a Treasurer from among the division members. At the Board's discretion, they may elect additional officers from the division members such as an Assistant Secretary or Assistant Treasurer. |
| Form 990, Part VI, Section A, line 7b | National Ski Patrol System, Inc. is made up of ten geographic divisions and one professional division. Eastern Division is the largest of the ten geographic divisions. NSP's curriculum-based programs are led by National Program Directors and their respective committees, while non-curriculum-based programs are led by National Program Advisors. NPDs and NPAs are appointed by, and serve at the pleasure of, the National Chair. Changes to Board Member election procedures must be approved by members. |
| Form 990, Part VI, Section B, line 11b | The Treasurer is responsible for preparing this Form 990 and provides an electronic copy to the Division Director, 15 Board Directors, Legal Advisor, Division Administrator, and 10 Finance Committee members for review and comments before filing. All comments are considered by the Treasurer and Division Director before filing. |
| Form 990, Part VI, Section B, line 12c | The Board of Directors, Legal Advisor, Finance Committee and Treasurer regularly and consistently monitor and enforce compliance with the conflict of interest policy by reviewing and approving all contracts, expense reimbursements and other financial transactions. |
| Form 990, Part VI, Section C, line 18 | Forms 990 are available on www.nspeast.org, www.guidestar.org and will be furnished upon request. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy, and financial statements are available to the public on www.nspeast.org, www.nsp.org and www.guidestar.org and will be furnished upon request. |
| Form 990, Part VII Contact Addresses for Officers, Directors, Etc | Calvin R. Goldsmith - 113 South Road, Templeton, MA 01468-1235. Kimberly A. Terwilliger - Three Hundred Stickles Terrace, Kingston, NY 12401-7512. Wayne R. Arsenault - 37 Acorn Lane, Manchester, ME 04351-3701. Carl S. Chaplin - Thirteen Keneval Avenue, Boscawen, NH 03303-3805. Sharon L. Friedel - 4641 Hoffman Drive, Whitehall, PA 18052-1421. Grant J. Fullman - 2218 Schoharie Turnpike, Duanesburg, NY 12056-2807. James C. Giffin - 1244 Braeloch Road, Colchester, VT 05446-7479. Jeffrey N. Haines - Four Caitlin Court, Newton, NJ 07860-2763. Thomas L. Hughes - 4376 County Line Road, Auburn, NY 13021-9267. Daniel C. Meess - 5507 Country Club Lane, Hamburg, NY 14075-5867. Christopher B. Mitchell - 57 Westcott Road, Harvard, MA 01451-1820. Gordon W. Mudge - Fourteen Tumblebrook Road, Terryville, CT 06786-4401. Gerald A. Pollard - 115 Cook Road, Sheffield, MA 01257-9750. Eric J. Waldman - 448 Hastings Street, South William, PA 17702-7311. Jeffrey J. Welch - 6403 Vincent Hill Road, Canandaigua, NY 14424-8847. Michael E. Wuerthele - Post Office Box 624, Pittsfield, VT 05762-0624. Hugh D. Blocker, Jr. - 12419 Sussex Lane, Bowie, MD 20715-3148. Nancy V. Mayberry - Eight Berk Lane, Glen Gardner, NJ 08826-3238. Frey A. Aarnio - Post Office Box 201, North Pomfret, VT 05053-0201. |
| Form 990, Part IX, line 24e | Subordinate units Program supplies expenses: Program service expenses 27,129. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,129. Subordinate units Program maintenance and repair expenses: Program service expenses 22,114. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,114. Program trainer and coaching services fees: Program service expenses 17,526. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,526. Subordinate units Program expenses: Program service expenses 17,040. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,040. Program reference textbook expenses: Program service expenses 16,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,836. Subordinate units Program CPR certification fees: Program service expenses 14,772. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,772. Subordinate units Program contributions & donations expenses: Program service expenses 13,022. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,022. Subordinate units Program other expenses: Program service expenses 12,198. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,198. Subordinate units Program event expenses: Program service expenses 7,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,325. Program training lift ticket expenses: Program service expenses 4,633. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,633. Program equipment rental fees and expenses: Program service expenses 4,079. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,079. Subordinate units Program postage, freight & courier expenses: Program service expenses 1,458. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,458. Subordinate units Program Internet service fees: Program service expenses 871. Management and general expenses 0. Fundraising expenses 0. Total expenses 871. Postage, freight & courier expenses: Program service expenses 511. Management and general expenses 55. Fundraising expenses 0. Total expenses 566. Subordinate units Program merchant processing fees: Program service expenses 407. Management and general expenses 0. Fundraising expenses 0. Total expenses 407. Subordinate units Program property tax assessments: Program service expenses 104. Management and general expenses 0. Fundraising expenses 0. Total expenses 104. Reconciliation discrepancies: Program service expenses 0. Management and general expenses 23. Fundraising expenses 0. Total expenses 23. |
| Form 990, Part XII, Line 1: | To be consistent with our affiliated organizations, on April 24, 2021 and with unanimous approval of our Board of Directors, we changed our fiscal year end from March 31 to June 30, effective April 1, 2021. A short-period Form 990 was filed for the 3-month period ending June 30, 2021 and was accepted by IRS. |
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