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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW VETTERLEIN</PersonNm>
        <TitleTxt>CLASS B. POS</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TRACY GIBBONS</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>STUART LARSON</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>83780</FundraisingAmt>
      <RelatedOrganizationsAmt>3200</RelatedOrganizationsAmt>
      <AllOtherContributionsAmt>4287</AllOtherContributionsAmt>
      <NoncashContributionsAmt>37619</NoncashContributionsAmt>
      <TotalContributionsAmt>91267</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ELITE PASS</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>17907</TotalRevenueColumnAmt>
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      <InvestmentIncomeGrp>
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      <GrossAmountSalesAssetsGrp>
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      <NetGainOrLossInvestmentsGrp>
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      <TotalRevenueGrp>
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        <ExclusionAmt>75091</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>55200</ProgramServicesAmt>
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      <GrantsToDomesticIndividualsGrp>
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        <ProgramServicesAmt>22650</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>2600</ManagementAndGeneralAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <ManagementAndGeneralAmt>10087</ManagementAndGeneralAmt>
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      <AdvertisingGrp>
        <TotalAmt>8054</TotalAmt>
        <ManagementAndGeneralAmt>8054</ManagementAndGeneralAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>535</TotalAmt>
        <ManagementAndGeneralAmt>535</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>378</TotalAmt>
        <ManagementAndGeneralAmt>378</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2192</TotalAmt>
        <ManagementAndGeneralAmt>2192</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>836</TotalAmt>
        <ManagementAndGeneralAmt>836</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OTHER</Desc>
        <TotalAmt>116</TotalAmt>
        <ManagementAndGeneralAmt>116</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSE</Desc>
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        <ManagementAndGeneralAmt>20</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>102668</TotalAmt>
        <ProgramServicesAmt>77850</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24818</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>18722</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
        <BOYAmt>18765</BOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>871115</EOYAmt>
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      <OtherAssetsTotalGrp>
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      <TotalAssetsGrp>
        <BOYAmt>870883</BOYAmt>
        <EOYAmt>915374</EOYAmt>
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      <GrantsPayableGrp>
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        <EOYAmt>5000</EOYAmt>
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      <OtherLiabilitiesGrp>
        <BOYAmt>84</BOYAmt>
        <EOYAmt>2740</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>6084</BOYAmt>
        <EOYAmt>7740</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
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      <TotalNetAssetsFundBalanceGrp>
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        <EOYAmt>907634</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>915374</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>42835</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
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      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
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        <SupportedOrgQualifiedInd>true</SupportedOrgQualifiedInd>
        <SuprtExclusivelySec170c2BInd>true</SuprtExclusivelySec170c2BInd>
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        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
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      <Form990SchAType3SprtOrgAllGrp>
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        <OfficersCloseRelationshipInd>true</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>true</SupportedOrgVoiceInvestmentInd>
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        <DiscountClaimedAmt>0</DiscountClaimedAmt>
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          <CurrentYearAmt>1030093</CurrentYearAmt>
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        <CYPct85AdjustedNetIncomeAmt>23684</CYPct85AdjustedNetIncomeAmt>
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        <CYDistributableAsAdjustedAmt>33944</CYDistributableAsAdjustedAmt>
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      <DistributionsGrp>
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      <DistributionAllocationsGrp>
        <CYDistributableAsAdjustedAmt>33944</CYDistributableAsAdjustedAmt>
        <UnderdistributionsAmt>0</UnderdistributionsAmt>
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        <ExcessDistributionCyovYr4Amt>50768</ExcessDistributionCyovYr4Amt>
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        <ExcessDistributionCyovYr2Amt>83025</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>87892</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>351211</TotalExcessDistributionCyovAmt>
        <CyovAppliedUnderdistriPYAmt>0</CyovAppliedUnderdistriPYAmt>
        <CyovAppliedUnderdistrCPYAmt>33944</CyovAppliedUnderdistrCPYAmt>
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        <CYTotalAnnualDistributionsAmt>92581</CYTotalAnnualDistributionsAmt>
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        <RemainingUnderdistriCYAmt>0</RemainingUnderdistriCYAmt>
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        <ExcessFromYear3Amt>83025</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>87892</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>92581</ExcessFromYear1Amt>
      </DistributionAllocationsGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ITS SECTION 501(C)(4) SUPPORTED ORGANIZATION'S IRS DETERMINATION LETTER AND REVIEWS ITS FINANCIALS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW OF FINANCIALS AND THAT AT LEAST 50% OF THE ORGANIZATIONS BOARD WILL CONSIST OF INDIVIDUALS WHO ARE EITHER CURRENT OR PAST BOARD OF DIRECTORS, COACHES, ATHLETES, OR MEMBERS OF PNW DIVISION.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION D, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PNW DIVISION IS ADEQUATELY REPRESENTED IN THE GOVERNING BODY OF PACIFIC NORTHWEST SKI EDUCATION FOUNDATION BECAUSE THE CLASS A TRUSTEES ARE ELECTED BY THE DELEGATES AT PNW DIVISION'S CONVENTION AND THE REQUIREMENTS OF CLASS B TRUSTEES AND ADVISORY TRUSTEES AS SET FORTH IN THE PNWSEF BYLAWS MEANS THAT AT LEAST 50% OF PNWSEF'S BOARD WILL CONSIST OF INDIVIDUALS WHO CURRENTLY SERVE OR IN THE PAST SERVED AS DIRECTORS, COACHES, ATHLETES, OR MEMBERS OF PNW DIVISION. THIS MEANS THAT A SIGNIFICANT NUMBER OF PNWSEF'S TRUSTEES HAVE OR HAD A RELATIONSHIP WITH PNW DIVISION AND IN THIS WAY GIVES PNW DIVISION A SIGNFICIANT VOICE IN HOW PNWSEF MANAGES AND USES ITS ASSETS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART V, SECTION D, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>PACIFIC NORTHWEST SKI EDUCATION FOUNDATION (PNWSEF) MEETS THE RESPONSIVENESS REQUIREMENT. PACIFIC NORTHWEST SKI ASSOCIATION (PNW DIVISION) IS ADEQUATELY REPRESENTED IN THE GOVERNING BODY BECAUSE THE CLASS A TRUSTEES ARE ELECTED BY THE DELEGATES AT THE PNW DIVISION CONVENTION. THE REQUIREMENTS OF THE CLASS A TRUSTEES, CLASS B TRUSTEES, AND ADVISORY TRUSTEES (AS SET FORTH IN THE BYLAWS) MEAN THAT AT LEAST 50% OF THE BOARD WILL CONSIST OF INDIVIDUALS WHO CURRENTLY SERVE OR IN THE PAST SERVED AS DIRECTORS OF THE PNW DIVISION BOARD OF DIRECTORS. THIS MEANS THAT A SIGNIFICANT NUMBER OF PNWSEF'S TRUSTEES HAVE OR HAD A RELATIONSHIP WITH PNW DIVISION AND IN THIS WAY GIVES PNW DIVISION A SIGNIFICANT VOICE ON HOW PNWSEF MANAGES AND USES ITS ASSETS. PACIFIC NORTHWEST SKI EDUCATION FOUNDATION (PNWSEF) MEETS THE ATTENTIVENESS REQUIREMENT. EXCEPT FOR THE PNWSEF GRANTS, ALL OF PNW DIVISION'S FUNDS ARE GENERATED FROM ITS ACTIVITIES AND ARE THEREFORE USED TO PAY THE COSTS OF SUCH ACTIVITIES, THE PNW DIVISION GRANTS MAY BE THE ONLY DISCRETIONARY FUNDS AVAILABLE TO PNW DIVISION FOR CERTAIN ACTIVITIES. THIS FACT WOULD MAKE THE PNWSEF GRANT OF SUCH IMPORTANCE TO PNW DIVISION'S BUDGET AS TO ENSURE ATTENTIVENESS. IN ADDITION, THE ELECTION OF CLASS A TRUSTEES BY PNW DIVISION MEMBERS AND THE REQUIREMENT THAT AT LEAST 50% OF THE CLASS A AND CLASS B TRUSTEES CURRENTLY SERVE OR SERVED IN THE PAST AS MEMBERS OF THE PNW DIVISION BOARD OF DIRECTORS OR ARE COACHES, ATHLETES, OR MEMBERS PNW DIVISION ALSO ENSURES THAT PNW DIVISION WILL BE ATTENTIVE TO PNWSEF'S ROLE IN SUPPORTING PNW DIVISION WITH ITS ANNUAL GRANTS TO PNW DIVISION AND WITH GRANTS TO PNW DIVISION SKIERS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <OtherLiabilitiesOrgGrp>
        <Desc>FUNDRAISER PAYABLE</Desc>
        <Amt>2629</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYABLE TO PNW DIVISION</Desc>
        <Amt>111</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2740</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>FALL AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>44496</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>30951</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>13545</GrossRevenueEvent1Amt>
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        <OtherDirectExpensesEvent1Amt>1869</OtherDirectExpensesEvent1Amt>
        <Event2Nm>WY'EAST CUP</Event2Nm>
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        <GrossRevenueEvent2Amt>4885</GrossRevenueEvent2Amt>
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        <OtherDirectExpensesEvent2Amt>1228</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
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        <NonCashPrizesOtherEventsAmt>4999</NonCashPrizesOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>679</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>2779</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>99510</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>81080</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>18430</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>46050</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>1822</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>679</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5876</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>54427</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-35997</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc6">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PACIFIC NORTHWEST SKI ASSN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1329 SECTION AVE</AddressLine1Txt>
          <CityNm>QUINCY</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98848</ZIPCd>
        </USAddress>
        <RecipientEIN>910678921</RecipientEIN>
        <IRCSectionDesc>501C4</IRCSectionDesc>
        <CashGrantAmt>14500</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>ALPINE/IMPACT/COACH</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PACIFIC NORTHWEST SKI ASSOCIATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1329 SECTION AVE</AddressLine1Txt>
          <CityNm>QUINCY</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98848</ZIPCd>
        </USAddress>
        <RecipientEIN>910678921</RecipientEIN>
        <IRCSectionDesc>501C4</IRCSectionDesc>
        <CashGrantAmt>21000</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>OFFICE SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PACIFIC NORTHWEST SKI ASSN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1329 SECTION AVE</AddressLine1Txt>
          <CityNm>QUINCY</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98848</ZIPCd>
        </USAddress>
        <RecipientEIN>910678921</RecipientEIN>
        <IRCSectionDesc>501C4</IRCSectionDesc>
        <CashGrantAmt>13500</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>NORDIC</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PACIFIC NORTHWEST SKI ASSN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1329 SECTION AVE</AddressLine1Txt>
          <CityNm>QUINCY</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98848</ZIPCd>
        </USAddress>
        <RecipientEIN>910678921</RecipientEIN>
        <IRCSectionDesc>501C4</IRCSectionDesc>
        <CashGrantAmt>6200</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>BNET/MASTERS</PurposeOfGrantTxt>
      </RecipientTable>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COMPETITION AND TRAINING</GrantTypeTxt>
        <RecipientCnt>21</RecipientCnt>
        <CashGrantAmt>10500</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>COMPETITION AND TRAINING</GrantTypeTxt>
        <RecipientCnt>13</RecipientCnt>
        <CashGrantAmt>7150</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>3</RecipientCnt>
        <CashGrantAmt>5000</CashGrantAmt>
        <ValuationMethodUsedDesc>COST</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>N/A</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>AMOUNT OF FUNDS TO BE AWARDED ARE DETERMINED ANNUALLY BY THE BOARD OF TRUSTEES IN THE BUDGETING PROCESS. THOSE REQUESTING GRANTS FOLLOW THE GRANT APPLICATION AND PROCEDURES. A COMMITTEE THOROUGHLY REVIEWS AND DETERMINES GRANT RECIPIENTS. GRANT FUNDS ARE DISTRIBUTED ONLY AFTER THE ATHLETE OR GROUP COMPLETED THE PROJECT UPON WHICH THE GRANT WAS AWARDED/BASED. IF AN ATHLETE OR GROUP DOES NOT PARTICIPATE IN THE PROJECT, THE GRANT FUNDS ARE NOT DISTRIBUTED. GRANT RECIPIENTS PROVIDE A FOLLOW UP SUMMARY AFTER THE EVENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NUMBER OF RECIPIENTS FOR EACH TYPE OF GRANT REPORTED IN PART III, COLUMN (B) REFLECTS THE ACTUAL NUMBER OF RECIPIENTS GRANTS WERE GIVEN TO. THERE WERE A TOTAL OF 39 GRANTS GIVEN TO 37 INDIVIDUALS (2 INDIVIDUALS RECEIVED 2 GRANTS EACH). 8 GRANTS WERE GIVEN TO THE SUPPORTING ORGANIZATION PNW DIVISION. 1 GRANT WAS FOR COACHES EDUCATION, 1 GRANT WAS FOR ALPINE SPEED CAMP, 1 GRANT WAS FOR RADIOS FOR THE NORDIC PROJECT, 1 GRANT WAS FOR NORDIC ENTRY FEES, 1 GRANT WAS FOR THE PURCHASE OF B-NET, 1 GRANT WAS FOR THE IMPACT PROGRAM, 1 GRANT WAS MASTERS TRAINING, AND 1 GRANT WAS FOR THE OFFICE SUPPORT THAT WAS PROVIDED BY PNW DIVISION'S EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc7">
      <SecuritiesPubliclyTradedGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>1276</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </SecuritiesPubliclyTradedGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>AUCTION/RAFFLE</Desc>
        <ContributionCnt>119</ContributionCnt>
        <NoncashContributionsRptF990Amt>36343</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>NON-CASH DONATIONS RECEIVED (118 ITEMS) TO BE USED FOR SALE AT AUCTIONS. NON-CASH DONATION RECEIVED (1 ITEM) TO BE RAFFLED OFF DURING FUNDRAISING EVENT. NON-CASH DONATION RECEIVED (1 DONATION) OF PUBLICALLY TRADED SECURITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PACIFIC NORTHWEST SKI EDUCATION FOUNDATION (PNWSEF) IS A 501(C)(3) NONPROFIT ORGANIZATION LED BY A BOARD OF TRUSTEES, COMPRISED OF DIVISIONAL REPRESENTATIVES PASSIONATE ABOUT ALPINE AND NORDIC SKIING. THE PACIFIC NORTHWEST SKI EDUCATION FOUNDATION SERVES PACIFIC NW SKI ASSOCIATION (PNW DIVISION) ALPINE AND NORDIC ATHLETES, COACHES, OFFICIALS, AND CLUBS IN THEIR PURSUIT OF EXCELLENCE. OUR MISSION IS TO HELP FUND ALPINE AND NORDIC RACERS, KNOWLEDGEABLE COACHES, AND HIGH-QUALITY RACE VENUES. PNWSEF IS THE FUNDRAISING ARM OF THE PNW DIVISION. PNWSEF SUPPORTS PNW DIVISION THAT WAS ORGANIZED IN 1930 AND DEVELOPED OUT OF THE NEED FOR UNIFORMITY TO SUPPORT ALL PHASES OF SKI COMPETITION. PNW DIVISION WORKS WITH U.S. SKI &amp; SNOWBOARD IN ESTABLISHING THE ELIGIBILITY AND QUALIFICATIONS OF COMPETITORS, SETTING STANDARDS AND CERTIFICATIONS FOR COACHES AND OFFICIALS, AND ORGANIZES CLINICS AND TRAINING PROGRAMS FOR ALL ALPINE SKIING DISCIPLINES. AS A DIVISION OF U.S. SKI &amp; SNOWBOARD AND THE WESTERN REGION, PNW DIVISION PLAYS A KEY ROLE IN ALL U.S. SKI &amp; SNOWBOARD SKI COMPETITIONS. PNW DIVISION'S PROGRAMS ARE THE FIRST STEP FOR SKI COMPETITORS TO NATIONAL AND INTERNATIONAL AMATEUR SPORTS COMPETITIONS. PNW DIVISION IS A NON-PROFIT ORGANIZATION AND OPERATES FOR THE BENEFIT OF ALL PNW DIVISION AND U.S. SKI &amp; SNOWBOARD MEMBERS IN THE DIVISION. THE OBJECTIVES THROUGH WHICH PNWSEF SHALL ACCOMPLISH ITS MISSION SHALL INCLUDE THE FOLLOWING: (1) EDUCATING AND DRIVING AWARENESS OF GRANTS AND SCHOLARSHIPS AVAILABLE ANNUALLY TO NORDIC AND ALPINE ATHLETES AND COACHES ACROSS ALL PACIFIC NW SKI ASSOCIATIONS CLUBS IN WASHINGTON, OREGON AND NORTHERN IDAHO; (2) ENSURING ALL PNW DIVISION MEMBERS AND CLUBS KNOW AND UNDERSTAND THE VISION, MISSION AND OBJECTIVES OF PNWSEF; (3) ACHIEVING AND MAINTAINING LONG TERM FINANCIAL STABILITY; AND (4) ESTABLISHING AND PROMOTING ANNUAL MARKETING EFFORTS DEDICATED TO RAISING MONIES EVERY YEAR TO SUPPORT THE ENDOWMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF TRUSTEES ARE UNPAID. THEY HAVE THE SOLE RESPONSIBILITY FOR THE MANAGEMENT OF THE ORGANIZATION. OTHER VOLUNTEERS PROVIDE FUNDRAISING PLANNING/PRODUCTION ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE GRANT FOR OFFICE SUPPORT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BY-LAWS WERE UPDATED IN DECEMBER 2023. THE UPDATES INCLUDED ADDITIONAL INFORMATION ADDED IN REGARDS TO THE ORGANIZATION'S PURPOSE, TRUSTEES CONFLICTS OF INTEREST, TRUSTEE INDEMNIFICATION, AND PROCEDURE IF THERE IS A DISSOLUTION. THE UPDATES ALSO INCLUDED CHANGES AND CLARIFICATION TO THE QUALIFICATIONS OF TRUSTEES, ELECTED TRUSTEES, APPOINTED TRUSTEES, VACANCY EXPIRATIONS, ANNUAL MEETING OF THE BOARD, NUMBER AND LOCATION OF REGULAR AND SPECIAL MEETINGS, NOTIFICATION REQUIREMENTS OF MEETINGS, PARTICIPATION IN MEETINGS, AND ALLOWING FOR VARIOUS COMMUNICATIONS TO BE SENT ELECTRONICALLY OR E-SIGNED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASS A TRUSTEES (ELECTED TRUSTEES) WILL BE NOMINATED TO SERVE AS TRUSTEES EITHER BY NOMINATING COMMITTEE ORGANIZED IN THE MANNER SET FORTH IN THE BY-LAWS AND MAY ALSO BE NOMINATED FROM THE FLOOR AT THE PNW DIVISION ANNUAL CONVENTION. ALL NOMINEES MUST CONSENT, EITHER VERBALLY OR IN WRITING, TO HAVING THEIR NAMES PLACED INTO NOMINATION PRIOR TO THEIR ELECTION. FROM THOSE PERSONS DULY NOMINATED, THOSE PERSONS WHO RECEIVE THE MOST VOTES (WHICH NEED NOT BE A MAJORITY) FROM DELEGATES AT THE PNW DIVISION ANNUAL CONVENTION SHALL BE ELECTED TO SERVE AS AN ELECTED TRUSTEE EXCEPT THAT NOT LESS THAN HALF OF THE ELECTED TRUSTEES SHALL BE PERSONS WHO ARE CURRENT OR FORMER DIRECTORS OR OFFICERS OF THE PNW DIVISION OR COACHES, OFFICIALS, ATHLETES OR PAST AND/OR PRESENT MEMBERS OF PNW DIVISION. EXCEPT AS SET FORTH IN THE BYLAWS, ELECTED TRUSTEES SHALL SERVE A TERM OF THREE YEARS COMMENCING WITH THE DATE OF THE PNW DIVISION ANNUAL CONVENTION AND CONTINUING UNTIL THE PNW DIVISION ANNUAL CONVENTION MOST CLOSELY OCCURRING TO EXPIRATION OF SUCH THREE YEAR TERM AND THE ELECTION AND QUALIFICATION OF THEIR SUCCESSORS IN OFFICE, SUBJECT TO EARLIER RESIGNATION OR REMOVAL IN ACCORDANCE WITH THE BY-LAWS. IN THE EVENT OF A POSITION RESULTING FROM AN INCREASE IN THE SIZE OF THE BOARD, THE TERM OF THE PERSON RECEIVING THE LEAST NUMBER OF VOTES SHALL BE FOR ONE, TWO OR THREE YEARS AS APPROPRIATE SO AS TO ASSURE THAT THE TERMS OF APPROXIMATELY ONE-THIRD OF ALL ELECTED DIRECTORS EXPIRE EACH YEAR. CLASS B TRUSTEES (APPOINTED TRUSTEES) WILL BE NOMINATED TO SERVE AS TRUSTEES BY ANY MEMBER OF THE BOARD OF TRUSTEES. ALL NOMINEES MUST CONSENT, EITHER VERBALLY OR IN WRITING, TO HAVING THEIR NAMES PLACED INTO NOMINATION PRIOR TO THEIR APPOINTMENT. A PERSON DULY NOMINATED WILL BE APPOINTED TO THE BOARD OF TRUSTEES IF SUCH APPOINTMENT RECEIVES THE AFFIRMATIVE VOTE OF A MAJORITY OF THE TRUSTEES PRESENT AT ANY MEETING OF THE BOARD OF TRUSTEES AT WHICH A QUORUM IS PRESENT. NOT LESS THAN HALF OF THE APPOINTED TRUSTEES SHALL BE PERSONS WHO ARE CURRENT OR FORMER DIRECTORS OR OFFICERS OF THE PNW DIVISION BOARD OR COACHES, OFFICIALS, ATHLETES, PAST AND/OR PRESENT MEMBERS OF PNW DIVISION. EXCEPT AS SET FORTH IN THE BY- LAWS, APPOINTED TRUSTEES SHALL SERVE A TERM OF 3 YEARS COMMENCING WITH THE DATE OF THE PNW DIVISION ANNUAL CONVENTION PRECEDING THEIR APPOINTMENT AND CONTINUING UNTIL THE PNW DIVISION ANNUAL CONVENTION MOST CLOSELY OCCURRING TO EXPIRATION OF SUCH THREE YEAR TERM AND THE APPOINTMENT AND QUALIFICATION OF THEIR SUCCESSORS IN OFFICE, SUBJECT TO EARLIER RESIGNATION OR REMOVAL IN ACCORDANCE WITH THE BY-LAWS. IN THE EVENT OF A POSITION RESULTING FROM AN INCREASE IN THE SIZE OF THE BOARD, THE TERM OF THE PERSON APPOINTED TO FILL SUCH POSITION SHALL BE ONE, TWO OR THREE YEARS AS APPROPRIATE TO ASSURE THAT THE TERMS OF APPROXIMATELY ONE-THIRD OF ALL APPOINTED DIRECTORS EXPIRE EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES SHALL HAVE THE SOLE RESPONSIBILITY FOR THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION. IN THE MANAGEMENT AND CONTROL OF THE PROPERTY, BUSINESS, AND AFFAIRS OF THE CORPORATION, THE BOARD IS VESTED WITH ALL OF THE POWERS POSSESSED BY THE CORPORATION ITSELF, SO LONG AS THIS DELEGATION OF POWER IS NOT INCONSISTENT WITH THE WASHINGTON NONPROFIT CORPORATION ACT, THE CORPORATION'S ARTICLES OF INCORPORATION, OR THE BYLAWS. THE BOARD MAY DESIGNATE ONE OR MORE OFFICERS OF THE CORPORATION WHO WILL HAVE THE POWER TO SIGN ALL DEEDS, LEASES, CONTRACTS, MORTGAGES, DEEDS OF TRUST AND OTHER INSTRUMENTS AND DOCUMENTS EXECUTED BY AND BINDING UPON THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIALS REVIEWED AT BOARD MEETINGS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE AFFECTED PERSON SHALL A) FULLY DISCLOSE THE NATURE OF THE INTEREST AND B) WITHDRAW FROM DISCUSSION, LOBBYING, AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURE, ABSTENTION AND RATIONALE FOR APPROVAL. ANNUALLY, ALL COVERED INDIVIDUALS ARE ALSO REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <LegalDomicileStateCd>WA</LegalDomicileStateCd>
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      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
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      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
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        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
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        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>12569</InvolvedAmt>
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          <BusinessNameLine1Txt>PACIFIC NORTHWEST SKI ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>292</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FAIR MARKET VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>PNW DIVISION IS A RELATED PARTY TO PACIFIC NORTHWEST SKI EDUCATION FOUNDATION. THEY SHARE AN EMPLOYEE AND THE EMPLOYEE WORKS OUT OF THE SAME FACILITY FOR BOTH ORGANIZATIONS. PNW DIVISION ALSO PAYS FOR STORAGE OF DOCUMENTS FOR BOTH ORGANIZATIONS. PNW DIVISION GRANTED MONEY TO PACIFIC NORTHWEST EDUCATION FOUNDATION FOR THE MASTERS PROGRAM. PACIFIC NORTHWEST SKI EDUCATION FOUNDATION WILL GRANT MONEY TO PNW DIVISION, THE AMOUNTS ARE DETERMINED BY THE BOARD OF TRUSTEES. THE GRANTS INCLUDED GRANTS IN RELATION TO NORDIC FEES AND DEVELOPMENT, COACHES SUPPORT, B-NET PURCHASE, IMPACT PROGRAM, ALPINE DEVELOPMENT, MASTERS TRAINING, AND OFFICE GRANTS. PNW DIVISION COLLECTED THE PROGRAM FEES AND ADMINISTERED THE ELITE PASS PROGRAM. PNW DIVISION DISTRIBUTED THE PROCEEDS TO PACIFIC NORTHWEST SKI EDUCATION FOUNDATION. PNW DIVISION ALSO REIMBURSED PACIFIC NORTHWEST SKI EDUCATION FOUNDATION FOR DONATIONS COLLECTED FROM OTHERS BUT FOR PACIFIC NORTHWEST SKI EDUCATION FOUNDATION AND FOR SWEATSHIRTS SOLD. PACIFIC NORTHWEST SKI EDUCATION FOUNDATION REIMBURSED PNW DIVISION FOR EXPENSES PAID ON BEHALF OF PACIFIC NORTHWEST SKI EDUCATION FOUNDATION INCLUDING MEMBERSHIP DUES, INSURANCE, ADVERTISING, LICENSE FEE, OFFICE EXPENSE, POSTAGE AND WEB SERVICES. PNW DIVISION DONATED 3 CHAMPIONSHIP JACKETS, 5 SWEATBANDS, AND 3 RESISTANCE LOOPS TO PACIFIC NW SKI EDUCATION FOUNDATION. THE ITEMS WERE DONATED FOR USE IN THE RELATED ORGANIZATIONS AUCTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>