Civic Intelligence

Mountain Shadows Foundation

990 • Fiscal year 2016 • EIN 20-0157907

Jun 01, 2015 to May 31, 2016 • Filed on Nov 28, 2016

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

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.01x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

93rd percentile

52%

Higher net margin than 93% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

59th percentile

3.9%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-3.7%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,254,240

Up $46,830 (+3.9%) from 2015

Net Assets

Down

$1,093,489

Down $7,776 (-0.7%) from 2015

Liabilities

Up

$160,751

Up $54,606 (+51%) from 2015

Revenue

Down

$159,330

Down $6,143 (-3.7%) from 2015

Expenses

Down

$75,925

Down $38,507 (-34%) from 2015

Net Income

Up

$83,405

Up $32,364 (+63%) from 2015

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

2016

Assets$1,254,240
Liabilities$160,751
Net Assets$1,093,489

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

2016

Revenue$159,330
Expenses$75,925
Net Income$83,405
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Nov 28, 2016
Return Version
2015v2.1
Gross Receipts
$224,996
Mission and Program Overview

Mission

NONE

Programs for mountain shadows support group residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,101,265$1,093,489▼ $7,776
Investments Other Securities$1,097,511$1,060,279▼ $37,232
Cash and Non-Interest-Bearing Accounts$107,019$191,081▲ $84,062
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,207,410$1,254,240▲ $46,830
Other Assets Total$2,880$2,880→ $0
Liabilities
Other Liabilities$106,145$160,751▲ $54,606
Total Liabilities$106,145$160,751▲ $54,606
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,101,265$1,093,489▼ $7,776
Total Liabilities and Net Assets / Fund Balance$1,207,410$1,254,240▲ $46,830

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$222,529--
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
$56,172
Program Service Revenue
$0
Investment Income
$62,807
Other Revenue
$40,351
All Other Contributions
$51,507
Change in Net Assets
$83,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$159,330
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-25,515
Total Revenue per Audited Statements
$133,815
Total Revenue per Form 990
$159,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,758
Salaries, Compensation, and Employee Benefits$28,167
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$28,167-$28,167
Fees for Services Accounting-$11,563-$11,563
Advertising-$10,699-$10,699
Fees for Service Investment Mgmnt Fees-$8,858-$8,858
Office Expenses-$2,940-$2,940
Conferences and Meetings-$2,114-$2,114
Other Expenses$2,045$615-$615
Travel-$44-$44
All Other Expenses$-2,621$1,177-$-1,444
Total Functional Expenses$6,544$69,381$0$75,925

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$141,591
Expenses per Audited Statements$75,925
Total Expenses per Form 990$75,925
Expenses Not Reported on Form 990$65,666
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106,017
Fundraising Direct Expenses$65,666
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Classic Fundraiser$105,442$101,852$24,482$77,370
Language of Art Fundraiser$5,240$4,165$246$3,919
Total Events$110,682$106,017$65,666$40,351
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$160,751
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
2016-11-28
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
Erin M Mccabe
Phone
6192974700
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 65,666.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 65,666.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt081194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt029560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0540164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt058828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0765918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023854
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014375
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07644
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0100346
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0514686
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88420
IRS990ScheduleA/PublicSupportPY170Pct00.91030
IRS990ScheduleA/PublicSupportTotal170Amt0765918
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt056172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt081194
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029560
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0540164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058828
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0765918
IRS990ScheduleA/TotalSupportAmt0866264
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt065666
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt075925
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-91181
IRS990ScheduleD/OtherExpensesIncludedAmt065666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0160751
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO MSSG
IRS990ScheduleD/OtherRevenueAmt065666
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0674526
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1163224
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2222529
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITIES @ FMV
IRS990ScheduleD/OtherSecuritiesGrp/Desc1BONDS @ FMV
IRS990ScheduleD/OtherSecuritiesGrp/Desc2EXCHANGE TRADED FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/RevenueNotReportedAmt0-25515
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0159330
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 65,666.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 65,666.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01060279
IRS990ScheduleD/TotalExpensesPerForm990Amt075925
IRS990ScheduleD/TotalLiabilityAmt0160751
IRS990ScheduleD/TotalRevenuePerForm990Amt0159330
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0133815
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0141591
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt04665
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01075
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt03590
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt065666
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LANGUAGE OF ART FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF CLASSIC FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt019270
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt019270
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt05240
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0105442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0110682
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt04165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0101852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0106017
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt040351
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0729
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt04209
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04938
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024728
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0246
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt024482
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt016730
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt016730
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/TotalAssetsBOYAmt01207410
IRS990/TotalAssetsEOYAmt01254240
IRS990/TotalAssetsGrp/BOYAmt01207410
IRS990/TotalAssetsGrp/EOYAmt01254240
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt056172
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069381
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06544
IRS990/TotalFunctionalExpensesGrp/TotalAmt075925
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106145
IRS990/TotalLiabilitiesEOYAmt0160751
IRS990/TotalLiabilitiesGrp/BOYAmt0106145
IRS990/TotalLiabilitiesGrp/EOYAmt0160751
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01101265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01093489
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06544
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt063755
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039403
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0159330
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01207410
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01254240
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt044
IRS990/TravelGrp/TotalAmt044
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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