Skip to the page content
Passes our checks

Waterville Valley Black & Blue Trail Smashers-Snowsports Edu Fdn

EIN 23-7259958 · Waterville Valley, NH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak47 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

WVABBTS is a snow sports academy and club that provides world-class training, competition, and a rigorous college-preparatory education tailored to the needs of the dedicated winter athlete. Through exceptional coaching, committed educators, and cutting-edge training venues, we empower athletes to excel both on and off the slopes. With our values of Growth, Respect, Integrity, and Teamwork (GRIT), we are dedicated to developing well-rounded individuals by maximizing their potential in sports, academics and life in a family-focused community.

Income
$4.7 million
Spending
$4.7 million
Spent on programs
82%
Reserves
-2.5 months of spending
Largest source of income
fees for its services, 91%
Employees
97
Volunteers
50
Highest pay
$165,000, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 47 out of 100. Higher than 13% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 51% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 47% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 80 out of 100. Higher than 58% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    18 of 18 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $2.9 million spent. Waterville Valley Academy currently has been named to the 2025 AP Honor Roll at the Platinum level, the 2nd straight year of achieving this status which is achieved by fewer than 6% of the schools offering AP classes in the country. At the same time WVA boasts an impressive Athletic program with Alumna Grace Henderson representing the USA at the Olympics in Milan, Italy. 2 Alpine athletes are currently on the British National Team.
  2. $759,329 spent. Alpine, freestyle and snowboard training-the best snowsports club, with roots in one of the oldest ski clubs in the country. WVABBTS had over 275 athletes in the 2025-26 season. Participants ranged in age from seven to over eighty years old. They are trained by a world-class group of coaches, providing age and skill appropriate training enables all participants to reach their goals of snowsport excellence. Distinguished alumni in the program include Olympic gold medalists Hannah Kearney and Nikki Stone, as well as Olympians Julia Krass and Grace Henderson.
  3. $161,385 spent. Snowsport Camps - By offering a wide variety of camps throughout the spring, summer and fall, WVBBTS provides our athletes a multitude of opportunities to continue enhancing their skills, qualifying tricks and getting back on the snow in 2014-2015, our jumpstart, burdenko method dryland, experience the academy and masters camps are run from our home base property in Waterville Valley, NH. In addition, our travel camps are held nationally in Oregon and Colorado, International summer and fall camps are held in Switzerland, Chile, and Austria. Our Phil's hill airbag training center is a 4 season training venue for freestylers and snowboarders. Camps enhance athletic skills in preparation for the competition season and are offered throughout the year to BBTS members and non-members alike.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1973.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.