Civic Intelligence

Sierra Avalanche Center

990 • Fiscal year 2021 • EIN 20-1963071

Oct 01, 2020 to Sep 30, 2021 • Filed on Feb 09, 2022

11260 Donner Pass RoadTruckee, CA 96161

(801) 243-4027

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

83rd percentile

44%

Higher net margin than 83% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

77th percentile

36%

Faster asset growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

58th percentile

22%

Faster revenue growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$861,594

Up $225,747 (+36%) from 2020

Net Assets

Up

$856,919

Up $223,587 (+35%) from 2020

Liabilities

Up

$4,675

Up $2,160 (+86%) from 2020

Revenue

Up

$509,360

Up $90,516 (+22%) from 2020

Expenses

Up

$285,773

Up $6,627 (+2.4%) from 2020

Net Income

Up

$223,587

Up $83,889 (+60%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $115,768Net Assets 2010: $115,7682010Assets 2011: $116,231Net Assets 2011: $116,2312011Assets 2012: $129,835Net Assets 2012: $129,8352012Assets 2013: $152,608Liabilities 2013: $02013Assets 2014: $158,923Liabilities 2014: $02014Assets 2015: $149,173Liabilities 2015: $02015Assets 2016: $299,458Liabilities 2016: $0Net Assets 2016: $299,4582016Assets 2017: $341,801Liabilities 2017: $853Net Assets 2017: $340,9482017Assets 2018: $414,969Liabilities 2018: $3,321Net Assets 2018: $411,6482018Assets 2019: $496,192Liabilities 2019: $2,558Net Assets 2019: $493,6342019Assets 2020: $635,847Liabilities 2020: $2,515Net Assets 2020: $633,3322020Assets 2021: $861,594Liabilities 2021: $4,675Net Assets 2021: $856,9192021Assets 2022: $976,031Liabilities 2022: $2,425Net Assets 2022: $973,6062022Assets 2023: $1,042,017Liabilities 2023: $2,019Net Assets 2023: $1,039,9982023Assets 2024: $1,177,469Liabilities 2024: $52,143Net Assets 2024: $1,125,3262024

Highlighted filing

2021

Assets$861,594
Liabilities$4,675
Net Assets$856,919

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $122,624Expenses 2010: $57,217Net Income 2010: $65,4072010Revenue 2011: $95,505Expenses 2011: $95,042Net Income 2011: $4632011Revenue 2012: $56,599Expenses 2012: $42,995Net Income 2012: $13,6042012Revenue 2013: $113,569Expenses 2013: $90,796Net Income 2013: $22,7732013Revenue 2014: $99,348Expenses 2014: $92,426Net Income 2014: $6,9222014Revenue 2015: $47,810Expenses 2015: $52,533Net Income 2015: -$4,7232015Revenue 2016: $297,286Expenses 2016: $149,859Net Income 2016: $147,4272016Revenue 2017: $225,353Expenses 2017: $185,633Net Income 2017: $39,7202017Revenue 2018: $318,257Expenses 2018: $247,557Net Income 2018: $70,7002018Revenue 2019: $368,503Expenses 2019: $286,517Net Income 2019: $81,9862019Revenue 2020: $418,844Expenses 2020: $279,146Net Income 2020: $139,6982020Revenue 2021: $509,360Expenses 2021: $285,773Net Income 2021: $223,5872021Revenue 2022: $454,156Expenses 2022: $337,469Net Income 2022: $116,6872022Revenue 2023: $528,428Expenses 2023: $462,036Net Income 2023: $66,3922023Revenue 2024: $567,634Expenses 2024: $482,306Net Income 2024: $85,3282024

Highlighted filing

2021

Revenue$509,360
Expenses$285,773
Net Income$223,587
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Feb 9, 2022
Return Version
2020v4.0
Gross Receipts
$515,038
Mission and Program Overview

Mission

To inform and educate the public about backcountry avalanche conditions in the greater lake tahoe area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$633,332$856,919▲ $223,587
Savings and Temporary Cash Investments$525,543$803,752▲ $278,209
Cash and Non-Interest-Bearing Accounts$91,610$45,179▼ $46,431
Land, Buildings, and Equipment, Net$18,694$12,663▼ $6,031
Total Assets$635,847$861,594▲ $225,747
Liabilities
Other Liabilities$2,515$4,675▲ $2,160
Total Liabilities$2,515$4,675▲ $2,160
Net Assets / Fund Balance
Total Net Assets Fund Balance$633,332$856,919▲ $223,587
Total Liabilities and Net Assets / Fund Balance$635,847$861,594▲ $225,747

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,663$17,492$30,155
Compensation and Service Providers

Board Members and Trustees

NameTitle
James BrownPresident
Chris KingDirector
Dave FioreDirector
David BunkerDirector
Jason OelkersDirector
Jonathan LaineDirector
Peter StantonDirector
Tasha ThomasDirector
Todd OffenbacherDirector
Zach TolbySecretary
Mark BungeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$502,875
Program Service Revenue
$0
Investment Income
$6,485
Other Revenue
$0
All Other Contributions
$362,827
Change in Net Assets
$223,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,654
Salaries, Compensation, and Employee Benefits$136,119
Total Fundraising Expense$10,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,344--$82,344
Fees for Services Other$60,013--$60,013
Current Officers, Directors, Trustees, and Key Employees$21,630$10,815$10,814$43,259
Information Technology$18,005$1,259-$19,264
Advertising$14,588--$14,588
Payroll Taxes$10,516--$10,516
Insurance$6,932$618-$7,550
Depreciation Depletion$6,031--$6,031
Travel$4,762--$4,762
Office Expenses-$4,459-$4,459
All Other Expenses$2,858-$90$2,948
Other Expenses$2,554$3,340-$2,554
Fees for Services Accounting-$2,000-$2,000
Total Functional Expenses$252,378$22,491$10,904$285,773
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
US Bank Cc 2351$3,921
Payroll Liability$754
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

A copy of the return is e-mailed to the board members for review.

Form 990, Page 6, Part VI, Line 12C

The board of directors is small and members are familiar with one another. Oganization activities are also fairly straightforward. In addition to general knowledge of one another, members are expected to self disclose any conflicts that may arise prior to discussion at a board meeting. In the future, the organization will begin using annual disclosure forms.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation is decided by a board vote.

Form 990, Page 6, Part VI, Line 15B

Board members are not compensated.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request in pdf via email or printed form via regular mail by contacting the treasurer via phone, email or regular mail.

Filing and Contact Details

Filer

Filer Name
Sierra Avalanche Center
EIN
20-1963071
Phone
8012434027
Address
11260 DONNER PASS ROAD, TRUCKEE, CA 96161

Signing Officer

Name
Mark Bunge
Title
Treasurer
Phone
7752916366
Signed
2022-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Brown
Formed
2004
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
15

Preparer

Firm
SITKOFFO'NEIL ACCOUNTANCY CORPORATION
Address
10099 EAST RIVER STREET, TRUCKEE, CA 96161
Preparer
Nancy Herrera
Phone
5305873200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Forest service contract 60,013 0 0

Raw XML Appendix399 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010139
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0130
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0273298
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IRS990ScheduleA/PublicSupportCY170Pct00.98610
IRS990ScheduleA/PublicSupportPY170Pct00.97920
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0210320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0144930
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01486140
IRS990ScheduleA/TotalSupportAmt01507049
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt02500
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012663
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN IS E-MAILED TO THE BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS SMALL AND MEMBERS ARE FAMILIAR WITH ONE ANOTHER. OGANIZATION ACTIVITIES ARE ALSO FAIRLY STRAIGHTFORWARD. IN ADDITION TO GENERAL KNOWLEDGE OF ONE ANOTHER, MEMBERS ARE EXPECTED TO SELF DISCLOSE ANY CONFLICTS THAT MAY ARISE PRIOR TO DISCUSSION AT A BOARD MEETING. IN THE FUTURE, THE ORGANIZATION WILL BEGIN USING ANNUAL DISCLOSURE FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS DECIDED BY A BOARD VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST IN PDF VIA EMAIL OR PRINTED FORM VIA REGULAR MAIL BY CONTACTING THE TREASURER VIA PHONE, EMAIL OR REGULAR MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOREST SERVICE CONTRACT 60,013 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010904
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IRS990/TotalLiabilitiesGrp/BOYAmt02515
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0861594
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IRS990/TravelGrp/TotalAmt04762
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IRS990/USAddress/CityNm0TRUCKEE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd096160
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.SIERRAAVALANCHECENTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK BUNGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07752916366
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA AVALANCHE CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SIERRA AVALANCHE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0201963071
ReturnHeader/Filer/PhoneNum08012434027
ReturnHeader/Filer/USAddress/AddressLine1Txt011260 DONNER PASS ROAD
ReturnHeader/Filer/USAddress/CityNm0TRUCKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd096161
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953437527
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SITKOFFO'NEIL ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010099 EAST RIVER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRUCKEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096161
ReturnHeader/PreparerPersonGrp/PhoneNum05305873200
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY HERRERA
ReturnHeader/ReturnTs02022-02-09T19:54:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BUNGE
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.05$1.13$0.57$0.48$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.53$0.46$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.97$0.45$0.34$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.51$0.29$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.63$0.42$0.28$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.49$0.37$0.29$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.32$0.25$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.00$0.34$0.23$0.19$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.30$0.15$0.15
2015Summary only. Only limited summary data is available for this year.$0.15$0.00$0.05$0.05$0.00
2014Summary only. Only limited summary data is available for this year.$0.16$0.00$0.10$0.09$0.01
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.11$0.09$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.06$0.04$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.12$0.10$0.10$0.00
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.12$0.12$0.06$0.07