Civic Intelligence

Mountain Arts Network

990 • Fiscal year 2023 • EIN 06-1788437

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 25, 2023

PO Box 1275Lake Arrowhead, CA 92352

(909) 744-8450

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.12x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

47th percentile

1.5%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

60th percentile

7.2%

Faster asset growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$115,030

Up $7,737 (+7.2%) from 2022

Net Assets

Up

$101,318

Up $3,158 (+3.2%) from 2022

Liabilities

Up

$13,712

Up $4,579 (+50%) from 2022

Revenue

Down

$217,352

Down $25,982 (-11%) from 2022

Expenses

Down

$214,194

Down $19,017 (-8.2%) from 2022

Net Income

Down

$3,158

Down $6,965 (-69%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2012: $62,607Liabilities 2012: $11,839Net Assets 2012: $50,7682012Assets 2013: $77,183Liabilities 2013: $6,029Net Assets 2013: $71,1542013Assets 2014: $87,577Liabilities 2014: $11,188Net Assets 2014: $76,3892014Assets 2015: $79,571Liabilities 2015: $5,104Net Assets 2015: $74,4672015Assets 2016: $65,968Liabilities 2016: $1,011Net Assets 2016: $64,9572016Assets 2017: $60,122Liabilities 2017: $1,711Net Assets 2017: $58,4112017Assets 2018: $71,172Liabilities 2018: $2,840Net Assets 2018: $68,3322018Assets 2019: $75,616Liabilities 2019: $3,765Net Assets 2019: $71,8512019Assets 2020: $59,380Liabilities 2020: $1,059Net Assets 2020: $58,3212020Assets 2021: $91,485Liabilities 2021: $3,448Net Assets 2021: $88,0372021Assets 2022: $107,293Liabilities 2022: $9,133Net Assets 2022: $98,1602022Assets 2023: $115,030Liabilities 2023: $13,712Net Assets 2023: $101,3182023Assets 2024: $112,399Liabilities 2024: $8,666Net Assets 2024: $103,7332024Assets 2025: $109,650Liabilities 2025: $8,148Net Assets 2025: $101,5022025

Highlighted filing

2023

Assets$115,030
Liabilities$13,712
Net Assets$101,318

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $138,767Expenses 2012: $126,739Net Income 2012: $12,0282012Revenue 2013: $169,534Expenses 2013: $149,148Net Income 2013: $20,3862013Revenue 2014: $166,242Expenses 2014: $161,007Net Income 2014: $5,2352014Revenue 2015: $156,081Expenses 2015: $158,003Net Income 2015: -$1,9222015Revenue 2016: $158,224Expenses 2016: $167,734Net Income 2016: -$9,5102016Revenue 2017: $162,001Expenses 2017: $168,547Net Income 2017: -$6,5462017Revenue 2018: $183,667Expenses 2018: $173,746Net Income 2018: $9,9212018Revenue 2019: $182,201Expenses 2019: $183,894Net Income 2019: -$1,6932019Revenue 2020: $136,999Expenses 2020: $150,529Net Income 2020: -$13,5302020Revenue 2021: $178,232Expenses 2021: $148,516Net Income 2021: $29,7162021Revenue 2022: $243,334Expenses 2022: $233,211Net Income 2022: $10,1232022Revenue 2023: $217,352Expenses 2023: $214,194Net Income 2023: $3,1582023Revenue 2024: $223,561Expenses 2024: $221,146Net Income 2024: $2,4152024Revenue 2025: $218,765Expenses 2025: $220,996Net Income 2025: -$2,2312025

Highlighted filing

2023

Revenue$217,352
Expenses$214,194
Net Income$3,158
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$222,037
Mission and Program Overview

Mission

To inspire visual arts in the mountain communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,691$58,573▼ $118
Savings and Temporary Cash Investments$43,849$52,841▲ $8,992
Land, Buildings, and Equipment, Net$4,093$2,956▼ $1,137
Investments Other Securities$660$660→ $0
Total Assets$107,293$115,030▲ $7,737
Liabilities
Accounts Payable and Accrued Expenses$9,133$13,712▲ $4,579
Total Liabilities$9,133$13,712▲ $4,579
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$98,160$101,318▲ $3,158
Total Net Assets Fund Balance$98,160$101,318▲ $3,158
Total Liabilities and Net Assets / Fund Balance$107,293$115,030▲ $7,737

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,956$13,772$16,728
Compensation and Service Providers

Board Members and Trustees

NameTitle
Liz RotantePresident
Linda WhiteVice President
Dana PerkinsDirector
Dennis WarneskyDirector
James MarxDirector
Joyce JohnsonGallery Manager
Rebecca MaloofSecretary
Alma BorcukTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,726
Program Service Revenue
$190,842
Investment Income
$85
Other Revenue
$5,699
All Other Contributions
$4,617
Change in Net Assets
$3,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,627$6,907-$34,534
Office Expenses$4,734$1,183-$5,917
Advertising$4,189$1,047-$5,236
Other Expenses$5,796$3,724-$3,724
Insurance$987$247-$1,234
Depreciation Depletion$910$227-$1,137
Fees for Services Other$460$115-$575
All Other Expenses$216--$216
Total Functional Expenses$200,744$13,450$0$214,194
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form is presented in the board meeting for approval

Form 990, Part VI, Section C, Line 19

Upon written request, the organization will make available requested document

Filing and Contact Details

Filer

Filer Name
Mountain Arts Network
EIN
06-1788437
Phone
9097448450
Address
PO BOX 1275, LAKE ARROWHEAD, CA 92352

Signing Officer

Name
Alma Borcuk
Title
Treasurer
Phone
9097448450
Signed
2023-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alma Borcuk
Formed
2006
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
38

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0511
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01893
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt05406
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt05406
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99200
IRS990ScheduleA/PublicSupportPY509Pct00.98590
IRS990ScheduleA/PublicSupportTotal509Amt0950428
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0216893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0243261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0178167
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0135908
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0176199
IRS990ScheduleA/Total509Grp/TotalAmt0950428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0217352
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0243334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0178215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0136999
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0182201
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0958101
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02956
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013772
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016728
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02956
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM IS PRESENTED IN THE BOARD MEETING FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON WRITTEN REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE REQUESTED DOCUMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0107293
IRS990/TotalAssetsEOYAmt0115030
IRS990/TotalAssetsGrp/BOYAmt0107293
IRS990/TotalAssetsGrp/EOYAmt0115030
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020726
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013450
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200744
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214194
IRS990/TotalGrossUBIAmt05325
IRS990/TotalLiabilitiesBOYAmt09133
IRS990/TotalLiabilitiesEOYAmt013712
IRS990/TotalLiabilitiesGrp/BOYAmt09133
IRS990/TotalLiabilitiesGrp/EOYAmt013712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt098160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101318
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0200744
IRS990/TotalProgramServiceRevenueAmt0190842
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191216
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217352
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05325
IRS990/TotalVolunteersCnt038
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107293
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0115030
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1275
IRS990/USAddress/CityNm0LAKE ARROWHEAD
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092352
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MOUNTAINARTSNETWORK.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALMA BORCUK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09097448450
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN ARTS NETWORK
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0061788437
ReturnHeader/Filer/PhoneNum09097448450
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1275
ReturnHeader/Filer/USAddress/CityNm0LAKE ARROWHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092352
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.10$0.08$1.02$2.19$2.21$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.12$0.09$1.04$2.24$2.21$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.14$1.01$2.17$2.14$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.09$0.98$2.43$2.33$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$1.78$1.49$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$1.37$1.51$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.04$0.72$1.82$1.84$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$1.84$1.74$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.58$1.62$1.69$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.65$1.58$1.68$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.74$1.56$1.58$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.11$0.76$1.66$1.61$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.06$0.71$1.70$1.49$0.20
2012Summary only. Only limited summary data is available for this year.$0.63$0.12$0.51$1.39$1.27$0.12