Civic Intelligence

Friends of the Eastern Sierra

EIN 20-2525302 • 501(c)3 • Mammoth Lakes, CA

Profile

Provide quality avalanche and snowpack information to local and visiting backcountry users in the eastern sierra nevada with the goal of helping them make better decisions while traveling in avalanche terrain

PO Box 1675Mammoth Lakes, CA 93546

www.esavalanche.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

53rd percentile

3.0%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

64th percentile

6.7%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$105,725

Up $6,682 (+6.7%) from 2024

Liabilities

Up

$225

Up $225 from 2024

Net Assets

Up

$105,500

Up $6,457 (+6.5%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin53rd percentile

Revenue

Up

$213,522

Up $21,300 (+11%) from 2024

Expenses

Up

$207,065

Up $20,862 (+11%) from 2024

Net Income

Up

$6,457

Up $438 (+7.3%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $48,104Liabilities 2011: $02011Assets 2018: $41,639Liabilities 2018: $0Net Assets 2018: $41,6392018Assets 2019: $45,905Liabilities 2019: $0Net Assets 2019: $45,9052019Assets 2020: $28,660Liabilities 2020: $0Net Assets 2020: $28,6602020Assets 2021: $35,116Liabilities 2021: $0Net Assets 2021: $35,1162021Assets 2022: $79,415Liabilities 2022: $0Net Assets 2022: $79,4152022Assets 2023: $93,024Liabilities 2023: $0Net Assets 2023: $93,0242023Assets 2024: $99,043Liabilities 2024: $0Net Assets 2024: $99,0432024Assets 2025: $105,725Liabilities 2025: $225Net Assets 2025: $105,5002025

Highlighted filing

2025

Assets$105,725
Liabilities$225
Net Assets$105,500
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $20,260Expenses 2011: $20,307Net Income 2011: -$472011Revenue 2018: $86,098Expenses 2018: $73,343Net Income 2018: $12,7552018Revenue 2019: $85,805Expenses 2019: $81,539Net Income 2019: $4,2662019Revenue 2020: $68,095Expenses 2020: $85,340Net Income 2020: -$17,2452020Revenue 2021: $104,791Expenses 2021: $98,335Net Income 2021: $6,4562021Revenue 2022: $152,134Expenses 2022: $107,835Net Income 2022: $44,2992022Revenue 2023: $180,158Expenses 2023: $166,549Net Income 2023: $13,6092023Revenue 2024: $192,222Expenses 2024: $186,203Net Income 2024: $6,0192024Revenue 2025: $213,522Expenses 2025: $207,065Net Income 2025: $6,4572025

Highlighted filing

2025

Revenue$213,522
Expenses$207,065
Net Income$6,457
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$105,725
Liabilities
$225
Net assets
$105,500
Revenue
$213,522
Expenses
$207,065
Net income
$6,457
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$2.14$2.07$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.92$1.86$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.80$1.67$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.52$1.08$0.44
2021Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.05$0.98$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.68$0.85$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.86$0.82$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.86$0.73$0.13
2011Summary only. Only limited summary data is available for this year.$0.48$0.00$0.20$0.20$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$290,615
Mission and Program Overview

Mission

To provide quality avalanche and snowpack information to local and visiting backcountry users in the eastern sierra nevada with the goal of helping them make better decisions while traveling in avalanche terrain.

Provide quality avalanche and snowpack information to local and visiting backcountry users in the eastern sierra nevada with the goal of helping them make better decisions while traveling in avalanche terrain

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$99,043$105,725▲ $6,682
Total Assets$99,043$105,725▲ $6,682
Liabilities
Other Liabilities$0$225▲ $225
Total Liabilities$0$225▲ $225
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,043$105,500▲ $6,457
Total Net Assets Fund Balance$99,043$105,500▲ $6,457
Total Liabilities and Net Assets / Fund Balance$99,043$105,725▲ $6,682
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Nate GreenbergPresident
Forrest CrossVice President
Allan PietrasantaDirector
David SheekDirector
Gabriel TaylorDirector
Scott QuirsfeldDirector
Ann LoganSecretary
Christy McintireTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$252,113
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-38,591
All Other Contributions
$130,728
Change in Net Assets
$6,457

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table248$45,463Fair Market Value
Other Non Cash Contri Table1$17,000Fair Market Value
Other Non Cash Contri Table1$3,400Fair Market Value
Total Noncash Contributions250$65,863-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$163,972
Other Expenses$43,093
Total Fundraising Expense$11,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,425$17,296$9,710$150,431
Payroll Taxes$11,110$1,557$874$13,541
Travel$12,609--$12,609
Insurance$4,189$587$330$5,106
Fees for Services Accounting-$2,632-$2,632
Fees for Services Other$1,816$172$96$2,084
Conferences and Meetings-$1,395-$1,395
Other Expenses$1,108$1,483-$1,108
All Other Expenses-$150-$150
Office Expenses-$77-$77
Advertising-$9-$9
Total Functional Expenses$165,685$30,370$11,010$207,065
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,326
Fundraising Gross Income$27,807
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser Kickoff Event$99,721$24,431$1,854$22,577
Education and Outreach$3,376$3,376$1,687$1,689
Total Events$103,097$27,807$70,326$-42,519
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$225
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 990 provided to governing body before document was filed.”

Form 990, Part VI, Section C, Line 19

“Organization documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of the Eastern Sierra
EIN
20-2525302
Phone
7142364800
Address
PO BOX 1675, MAMMOTH LAKES, CA 93546

Signing Officer

Name
Christy Mcintire
Title
Treasurer
Phone
7142364800
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christy Mcintire
Formed
2005
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
8

Preparer

Firm
Rasmuson & Ward an Acctcy Corp
Address
4281 KATELLA AVENUE SUITE 122, LOS ALAMITOS, CA 90720
Preparer
Sarah M Rasmuson
Phone
7142364800
Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleD/TotalLiabilityAmt0225
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0917
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EDUCATION AND OUTREACH
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017000
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IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FUNDRAISER RAFFLE PRIZES
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FUNDRAISER FOOD & BEVERAGE
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IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2FAIR MARKET VALUE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PROVIDED TO GOVERNING BODY BEFORE DOCUMENT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030370
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0165685
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTY MCINTIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07142364800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF THE EASTERN SIERRA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AVALANCHE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RASMUSON & WARD AN ACCTCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04281 KATELLA AVENUE SUITE 122
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ALAMITOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090720
ReturnHeader/PreparerPersonGrp/PhoneNum07142364800
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH M RASMUSON
ReturnHeader/ReturnTs02025-11-05T11:57:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01

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