Civic Intelligence

Mountain Shadows Foundation

990 • Fiscal year 2015 • EIN 20-0157907

Jun 01, 2014 to May 31, 2015 • Filed on Dec 02, 2015

970 Los Vallecitos Blvd No 240San Marcos, CA 92069

(760) 743-3714

Siviq Scores

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

Liabilities / Assets

47th percentile

0.09x

Higher debt load relative to assets than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.64x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

86th percentile

31%

Higher net margin than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

90th percentile

62%

Faster revenue growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,207,410

Up $124,356 (+11%) from 2014

Net Assets

Up

$1,101,265

Up $32,045 (+3.0%) from 2014

Liabilities

Up

$106,145

Up $92,311 (+667%) from 2014

Revenue

Up

$165,473

Up $63,475 (+62%) from 2014

Expenses

Up

$114,432

Up $68,049 (+147%) from 2014

Net Income

Down

$51,041

Down $4,574 (-8.2%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $303,644Liabilities 2011: $7,573Net Assets 2011: $296,0712011Assets 2012: $360,061Liabilities 2012: $5,775Net Assets 2012: $354,2862012Assets 2013: $989,464Liabilities 2013: $14,062Net Assets 2013: $975,4022013Assets 2014: $1,083,054Liabilities 2014: $13,834Net Assets 2014: $1,069,2202014Assets 2015: $1,207,410Liabilities 2015: $106,145Net Assets 2015: $1,101,2652015Assets 2016: $1,254,240Liabilities 2016: $160,751Net Assets 2016: $1,093,4892016Assets 2017: $1,322,975Liabilities 2017: $44,414Net Assets 2017: $1,278,5612017Assets 2018: $1,264,881Liabilities 2018: $39,059Net Assets 2018: $1,225,8222018Assets 2019: $1,522,106Liabilities 2019: $84,594Net Assets 2019: $1,437,5122019Assets 2020: $1,780,449Liabilities 2020: $99,397Net Assets 2020: $1,681,0522020Assets 2021: $2,019,084Liabilities 2021: $72,113Net Assets 2021: $1,946,9712021Assets 2022: $1,758,679Liabilities 2022: $84,607Net Assets 2022: $1,674,0722022Assets 2023: $2,083,366Liabilities 2023: $116,041Net Assets 2023: $1,967,3252023Assets 2024: $2,266,773Liabilities 2024: $158,013Net Assets 2024: $2,108,7602024

Highlighted filing

2015

Assets$1,207,410
Liabilities$106,145
Net Assets$1,101,265

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2011: $162,537Expenses 2011: $30,785Net Income 2011: $131,7522011Revenue 2012: $83,324Expenses 2012: $18,540Net Income 2012: $64,7842012Revenue 2013: $613,466Expenses 2013: $26,710Net Income 2013: $586,7562013Revenue 2014: $101,998Expenses 2014: $46,383Net Income 2014: $55,6152014Revenue 2015: $165,473Expenses 2015: $114,432Net Income 2015: $51,0412015Revenue 2016: $159,330Expenses 2016: $75,925Net Income 2016: $83,4052016Revenue 2017: $133,970Expenses 2017: $112,794Net Income 2017: $21,1762017Revenue 2018: $197,290Expenses 2018: $126,794Net Income 2018: $70,4962018Revenue 2019: $204,979Expenses 2019: $173,616Net Income 2019: $31,3632019Revenue 2020: $204,237Expenses 2020: $143,929Net Income 2020: $60,3082020Revenue 2021: $247,070Expenses 2021: $100,440Net Income 2021: $146,6302021Revenue 2022: $246,025Expenses 2022: $97,914Net Income 2022: $148,1112022Revenue 2023: $205,645Expenses 2023: $142,483Net Income 2023: $63,1622023Revenue 2024: $256,604Expenses 2024: $239,142Net Income 2024: $17,4622024

Highlighted filing

2015

Revenue$165,473
Expenses$114,432
Net Income$51,041
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Dec 2, 2015
Return Version
2014v5.0
Gross Receipts
$260,535
Mission and Program Overview

Mission

NONE

Programs for mountain shadows support group residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,069,220$1,101,265▲ $32,045
Investments Other Securities$1,075,288$1,097,511▲ $22,223
Cash and Non-Interest-Bearing Accounts$5,006$107,019▲ $102,013
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,083,054$1,207,410▲ $124,356
Other Assets Total$2,760$2,880▲ $120
Liabilities
Other Liabilities$13,834$106,145▲ $92,311
Total Liabilities$13,834$106,145▲ $92,311
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,069,220$1,101,265▲ $32,045
Total Liabilities and Net Assets / Fund Balance$1,083,054$1,207,410▲ $124,356

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$228,928--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MartindaleChairman
Steve CassidyVice Chair
Brenda KritserDirector
Connie CornDirector
David G EricksonDirector
Devan RomeroDirector
Dick MarrsDirector
James SwartoutDirector
Richard SheaDirector
Wade WildeExecutive Director
Robert ChakarianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,194
Program Service Revenue
$0
Investment Income
$39,124
Other Revenue
$45,155
All Other Contributions
$80,569
Change in Net Assets
$51,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$165,473
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$84,786
Total Revenue per Audited Statements
$250,259
Total Revenue per Form 990
$165,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,940
Grants and Similar Amounts Paid$40,492
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$40,492--$40,492
Fees for Service Investment Mgmnt Fees-$9,125-$9,125
Fees for Services Accounting-$9,075-$9,075
Advertising-$7,200-$7,200
Office Expenses-$4,409-$4,409
Conferences and Meetings-$1,535-$1,535
All Other Expenses-$1,266-$1,266
Other Expenses$2,621$793-$793
Total Functional Expenses$80,045$34,387$0$114,432

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$209,494
Expenses per Audited Statements$114,432
Total Expenses per Form 990$114,432
Expenses Not Reported on Form 990$95,062
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mountain Shadows Support GroupSan Marcos, CA-Renovation of Disabled Residents Community Homes.$40,492
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$140,217
Fundraising Direct Expenses$95,062
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Classic Fundraiser$140,842$140,217$51,607$88,610
Total Events$140,842$140,217$95,062$45,155
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Mssg$106,145
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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 11

Executive director reviews tax return contents and disclosures with cpa prior to filing.

Form 990, Part VI, Section B, Line 12C

Annual conflict disclosure questionniare is completed and reviewed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST BY MAIL.

Filing and Contact Details

Filer

Filer Name
Mountain Shadows Foundation
EIN
20-0157907
Phone
7607433714
Address
970 LOS VALLECITOS BLVD NO 240, SAN MARCOS, CA 92069

Signing Officer

Name
Robert Chakarian
Title
Treasurer
Phone
7607433714
Signed
2015-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wade Wilde
Formed
2003
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
CHAKARIAN & ASSOCIATES CPA'S INC
Address
3971 GOLDFINCH STREET, SAN DIEGO, CA 92103-2945
Preparer
Robert M Chakarian
Phone
6192974700
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 95,062.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 95,062.

Raw XML AppendixShowing 400 of 440 raw XML fields

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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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt081194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt029560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0540164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt058828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0128818
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0838564
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt031069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt023854
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014375
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07644
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05717
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt082659
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0471279
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91030
IRS990ScheduleA/PublicSupportPY170Pct00.93260
IRS990ScheduleA/PublicSupportTotal170Amt0838564
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt081194
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt029560
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0540164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt058828
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0128818
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0838564
IRS990ScheduleA/TotalSupportAmt0921223
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt095062
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0114432
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-10276
IRS990ScheduleD/OtherExpensesIncludedAmt095062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0106145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO MSSG
IRS990ScheduleD/OtherRevenueAmt095062
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0700778
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1167805
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2228928
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITIES @ FMV
IRS990ScheduleD/OtherSecuritiesGrp/Desc1BONDS @ FMV
IRS990ScheduleD/OtherSecuritiesGrp/Desc2EXCHANGE TRADED FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/RevenueNotReportedAmt084786
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0165473
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 95,062.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 95,062.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01097511
IRS990ScheduleD/TotalExpensesPerForm990Amt0114432
IRS990ScheduleD/TotalLiabilityAmt0106145
IRS990ScheduleD/TotalRevenuePerForm990Amt0165473
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0250259
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0209494
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0625
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt0625
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt095062
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF CLASSIC FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt017685
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017685
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0140842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0140842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0140217
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0140217
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045155
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt01859
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01859
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt051607
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt051607
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt023911
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt023911
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt040492
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RENOVATION OF DISABLED RESIDENTS COMMUNITY HOMES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MOUNTAIN SHADOWS SUPPORT GROUP
IRS990ScheduleI/RecipientTable/RecipientEIN0330311012
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0970 LOS VALLECITOS BLVD 240
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN MARCOS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092069
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS TAX RETURN CONTENTS AND DISCLOSURES WITH CPA PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL CONFLICT DISCLOSURE QUESTIONNIARE IS COMPLETED AND REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01083054
IRS990/TotalAssetsEOYAmt01207410
IRS990/TotalAssetsGrp/BOYAmt01083054
IRS990/TotalAssetsGrp/EOYAmt01207410
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt081194
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080045
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114432
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013834
IRS990/TotalLiabilitiesEOYAmt0106145
IRS990/TotalLiabilitiesGrp/BOYAmt013834
IRS990/TotalLiabilitiesGrp/EOYAmt0106145
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01069220
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01101265
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt080045
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt076224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08055
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165473
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01083054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01207410

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.16$2.11$0.26$0.24$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.08$0.12$1.97$0.21$0.14$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.08$1.67$0.25$0.10$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.02$0.07$1.95$0.25$0.10$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.10$1.68$0.20$0.14$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.08$1.44$0.20$0.17$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.23$0.20$0.13$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.28$0.13$0.11$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.16$1.09$0.16$0.08$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.11$1.10$0.17$0.11$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.10$0.05$0.06
2013Summary only. Only limited summary data is available for this year.$0.99$0.01$0.98$0.61$0.03$0.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$0.08$0.02$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.30$0.16$0.03$0.13