2025-05-08T12:17:46-04:00 2024-06-30 452635340 BVAL CPAS & ADVISORS LLP 940 WILLAMETTE ST STE 330 EUGENE OR 97401 990 2023-07-01 931090285 MT ASHLAND ASSOCIATION MTAS 5414822897 PO BOX 220 ASHLAND OR 97520 MARY SMELCER PRESIDENT 5414822897 2025-05-05 true true KATHERINE J BAKER P01432114 5414858772 2025-05-05 2023 2025-03-06 01:10:19Z MARY SMELCER 6525172 false X WWW.MTASHLAND.COM X 1992 OR IS TO PROVIDE AND PROMOTE A HEALTHY QUALITY EXPERIENCE IN AN ALPINE ENVIRONMENT WHILE REMAINING A VALUED COMMUNITY RESOURCE THAT PROVIDES RECREATIONAL, EDUCATIONAL, AND ECONOMIC OPPORTUNITIES FOR FUTURE GENERATIONS. 14 14 302 42 0 187602 2808377 3578334 2924345 58253 166028 252745 296428 4076934 6195178 0 0 2155523 2306902 0 123851 1791682 1865671 3947205 4172573 129729 2022605 7062238 10326073 1684399 2180197 5377839 8145876 X IS TO PROVIDE AND PROMOTE A HEALTHY QUALITY EXPERIENCE IN AN ALPINE ENVIRONMENT WHILE REMAINING A VALUED COMMUNITY RESOURCE THAT PROVIDES RECREATIONAL, EDUCATIONAL, AND ECONOMIC OPPORTUNITIES FOR FUTURE GENERATIONS. false false 3519334 2924345 EDUCATIONAL PROGRAMS TO RESIDENTS OF SOUTHERN OREGON AND NORTHERN CALIFORNIA THROUGH THE OPERATION OF THE MT. ASHLAND SKI AREA. MT. ASHLAND PRIDES ITSELF ON BEING AFFORDABLE TO FAMILIES AND YOUTH AND IS HOST TO AN AVERAGE OF OVER 95,000 SKIER VISITS PER SEASON. OVER 1,100 YOUTH PARTICIPATE IN MT. ASHLANDS AFTER-SCHOOL PROGRAMS. THE ASSOCIATION PROVIDES AND CONTINUES TO DEVELOP NEW WAYS TO CONTRIBUTE TO OUR YOUTH AND MANY EDUCATIONAL PROGRAMS AND RELATED BENEFITS TO THE COMMUNITIES WE SERVE. THE ASSOCIATION EXPECTS TO CONTINUE THE FOLLOWING PROGRAMS AND EXPAND ON THE EDUCATIONAL AWARENESS PROGRAMS OF AFTER SCHOOL YOUTH SKI AND SNOWBOARD, SKI/SNOWBOARD SCHOOL, KIDS CLUB, MOUNTAIN GEOLOGY/SNOW SCIENCE AND ENVIRONMENTAL/YOUTH SUMMER SERVICE. 3519334 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 302 true false false false false false true true false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false OR X MT ASHLAND 5414822897 PO BOX 220 ASHLAND OR 97520 ANDREW GAST GENERAL MANA 45.00 X X 112889 0 0 MARY SMELCER PRESIDENT 2.50 X X 0 0 0 ADAM REISS VICE-PRESIDE 0.75 X X 0 0 0 VALRI WILLIAMS TREASURER 3.50 X X 0 0 0 ANNE JENKINS SECRETARY 0.75 X X 0 0 0 CURT BURRILL PAST PRESIDE 0.75 X X 0 0 0 BRIAN DUNAGAN DIRECTOR 0.75 X 0 0 0 RILEY MACGRAW DIRECTOR 0.75 X 0 0 0 ALLEN PURDY DIRECTOR 0.75 X 0 0 0 RAY MALLETTE DIRECTOR 0.75 X 0 0 0 BLAIR MOODY DIRECTOR 0.75 X 0 0 0 JEB REID DIRECTOR 0.75 X 0 0 0 KATHARINE CATO DIRECTOR 0.75 X 0 0 0 TRIPP ANDROY DIRECTOR 0.75 X 0 0 0 ANNETTE BATZER DIRECTOR 0.75 X 0 0 0 MATTHEW BERNARD DIRECTOR 0.75 X 0 0 0 112889 1 false false false 13610 2794767 16676 2808377 SKI LIFTS, TICKETS, SALES 2711492 2711492 EQUIPMENT RENTAL 192523 192523 OTHER SKI LIFT OPERATIONS 20330 20330 2924345 179914 179914 3000 16886 -13886 -13886 -13886 609536 313108 296428 296428 6195178 3206887 179914 119473 113499 5974 1777122 1626274 64272 86576 158338 136333 14471 7534 251969 223254 18884 9831 67658 67658 100668 100668 154994 147399 1347 6248 193968 163502 30466 25471 14097 10188 1186 48281 39769 4280 4232 33524 33524 301466 301466 351948 163857 188091 SUPPLIES 361921 349941 9812 2168 CREDIT CARDS FEES 83359 83359 LICENSE, TAXES & DUES 75378 71362 3916 100 REPAIRS 60007 60007 7028 4522 2504 2 4172573 3519334 529388 123851 1493683 2975378 1973220 1712248 185082 352019 43774 49189 2250 11808 11612677 6389496 3363724 5223181 505 2250 7062238 10326073 86570 175844 1006044 1111418 591785 892935 1684399 2180197 X 5084639 5354006 293200 2791870 5377839 8145876 7062238 10326073 2022605 60946 684486 X true X false true false X 288595 189898 744944 187602 2808377 4219416 288595 189898 744944 187602 2808377 4219416 14279 4205137 20904 1715 2056 58253 179914 262842 453774 453774 4936032 16714825 0.85190 0.75560 X PART II, LINE 10 CARES ACT LOAN 130,000 BUSINESS INTERUPTION INS 323,774 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2601813 461594 2140219 2443667 2126950 316717 1978226 370438 1607788 4588971 3430514 1158457 5223181 FORM 990 - ORGANIZATION'S MISSION IS TO PROVIDE AND PROMOTE A HEALTHY QUALITY EXPERIENCE IN AN ALPINE ENVIRONMENT WHILE REMAINING A VALUED COMMUNITY RESOURCE THAT PROVIDES RECREATIONAL, EDUCATIONAL, AND ECONOMIC OPPORTUNITIES FOR FUTURE GENERATIONS. FORM 990, PAGE 6, PART VI, LINE 11B ONCE THE PRELIMINARY DRAFT OF THE FORM 990 IS COMPLETED BY THE CPA, THE FINANCE COMMITTEE MEETS TO DISCUSS THE CONTENT OF THE FORM. AFTER THE FORM IS APPROVED BY THE FINANCE COMMITTEE, THE FORM IS THEN SUBMITTED BY THE REQUIRED DUE DATE, 5 MONTHS AFTER THE CLOSE OF THE FISCAL YEAR, UNLESS THE RETURN IS EXTENDED. THE 990 IS ALSO APPROVED BY THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE ORGANIZATION REVIEWS ITS POLICIES AND ENSURES THAT EMPLOYEES AND BOARD MEMBERS ARE IN COMPLIANCE WITH CONFLICT OF INTEREST POLICIES. CONFLICT OF INTEREST POLICY IS SIGNED AT THE BEGINNING OF EMPLOYMENT AS WELL. FORM 990, PAGE 6, PART VI, LINE 15A THERE IS A COMMITTEE THAT MEETS ANNUALLY TO APPRAISE THE PERFORMANCE OF THE GENERAL MANAGER. THE GENERAL MANAGER'S SALARY IS BASED UPON THE COMMITTEE'S APPRAISAL. COMPENSATION OF OTHER EMPLOYEES IS REVIEWED ON THE ANNUAL BASIS USING COMPARABLE DATA. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI EMPLOYEE RETENTION CREDIT PRIOR PERIOD ADJUSTMENT: DURING THE YEAR ENDED JUNE 30, 2024, MANAGEMENT DETERMINED THAT 742,761 SHOULD HAVE BEEN RECORDED AS REVENUE AND RECEIVABLES AT JUNE 30, 2023. IN ADDITION, MANAGEMENT DETERMINED THAT 58,275 IN THIRDPARTY ERC PROCESSING FEES SHOULD HAVE BEEN ACCRUED FOR AT JUNE 30, 2023. ACCORDINGLY, MANAGEMENT HAS RESTATED CERTAIN FINANCIAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2023. THE EFFECT OF THE RESTATEMENT RESULTED IN AN INCREASE TO NET ASSETS OF 684,486 AT JUNE 30,2023 AND AN EQUAL INCREASE IN THE CHANGE IN NET ASSETS FOR THE YEAR ENDED JUNE 30,2023.