Civic Intelligence

Mountain Arts Network

990 • Fiscal year 2025 • EIN 06-1788437

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 16, 2026

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

0.07x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

39th percentile

-1.0%

Higher net margin than 39% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-2.4%

Faster asset growth than 41% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-2.1%

Faster revenue growth than 43% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$109,650

Down $2,749 (-2.4%) from 2024

Net Assets

Down

$101,502

Down $2,231 (-2.2%) from 2024

Liabilities

Down

$8,148

Down $518 (-6.0%) from 2024

Revenue

Down

$218,765

Down $4,796 (-2.1%) from 2024

Expenses

Down

$220,996

Down $150 (-0.1%) from 2024

Net Income

Down

-$2,231

Down $4,646 (-192%) from 2024

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

2025

Assets$109,650
Liabilities$8,148
Net Assets$101,502

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

2025

Revenue$218,765
Expenses$220,996
Net Income-$2,231
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 16, 2026
Return Version
2024v5.5
Gross Receipts
$218,765
Mission and Program Overview

Mission

To inspire visual arts in the mountain communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$61,356$61,356→ $0
Cash and Non-Interest-Bearing Accounts$48,564$46,952▼ $1,612
Land, Buildings, and Equipment, Net$1,819$682▼ $1,137
Total Assets$112,399$109,650▼ $2,749
Other Assets Total$660$660→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,666$8,148▼ $518
Total Liabilities$8,666$8,148▼ $518
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,733$101,502▼ $2,231
Total Net Assets Fund Balance$103,733$101,502▼ $2,231
Total Liabilities and Net Assets / Fund Balance$112,399$109,650▼ $2,749

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$682$16,046$16,728
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda WhitePresident
Liz RotanteVice President
Darryl HarrisDirector
Dennis WarneskyDirector
Marlene AkyroydDirector
Joyce JohnsonGallery Manager
Rebecca MaloofSecretary
Alma BorcukTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,818
Program Service Revenue
$189,647
Investment Income
$0
Other Revenue
$1,300
All Other Contributions
$26,878
Change in Net Assets
$-2,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,996
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$31,391$7,848-$39,239
Office Expenses$5,684$1,421-$7,105
Other Expenses$5,566--$5,566
Advertising$3,999$1,000-$4,999
All Other Expenses-$2,161-$2,161
Insurance$1,219$305-$1,524
Depreciation Depletion$910$227-$1,137
Fees for Services Other$700$175-$875
Total Functional Expenses$207,859$13,137$0$220,996
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
2026-01-16
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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0223512
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0216893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0243261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0178167
IRS990ScheduleA/Total509Grp/TotalAmt01079298
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0218765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0223561
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0217352
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0243334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0178215
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01081227
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0682
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016046
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016728
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0682
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/TotalAssetsBOYAmt0112399
IRS990/TotalAssetsEOYAmt0109650
IRS990/TotalAssetsGrp/BOYAmt0112399
IRS990/TotalAssetsGrp/EOYAmt0109650
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt027818
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013137
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0207859
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220996
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08666
IRS990/TotalLiabilitiesEOYAmt08148
IRS990/TotalLiabilitiesGrp/BOYAmt08666
IRS990/TotalLiabilitiesGrp/EOYAmt08148
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101502
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0207859
IRS990/TotalProgramServiceRevenueAmt0189647
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0190947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218765
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt038
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0112399
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109650
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALMA BORCUK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09097448450
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
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/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831445511
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH MARION & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01940 ORANGE TREE LANE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092374
ReturnHeader/PreparerPersonGrp/PhoneNum09093072323
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLOS CARAZO
ReturnHeader/ReturnTs02026-01-16T12:39:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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