Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.30x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Balance Sheet
Assets
Up$118,151
Up $43,731 (+59%) from 2017
Net Assets
Up$82,566
Up $22,454 (+37%) from 2017
Liabilities
Up$35,585
Up $21,277 (+149%) from 2017
Revenue And Expenses
Revenue
Up$261,254
Up $76,763 (+42%) from 2017
Expenses
Up$238,800
Up $61,415 (+35%) from 2017
Net Income
Up$22,454
Up $15,348 (+216%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 10, 2019
- Return Version
- 2017v2.2
- Gross Receipts
- $261,254
Mission and Program Overview
Mission
To plan, steward, interpret, promote, and sustain a system of four-season trails and public access to natural areas in the Mammoth Lakes and Eastern Sierra Nevada region in the state of California while protecting its natural resources.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $18,551 | $50,039 | ▲ $31,488 |
| Pledges and Grants Receivable | $43,421 | $46,972 | ▲ $3,551 |
| Land, Buildings, and Equipment, Net | $8,252 | $15,951 | ▲ $7,699 |
| Prepaid Expenses and Deferred Charges | $4,196 | $5,187 | ▲ $991 |
| Loans From Officers Directors | $2,085 | - | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $74,420 | $118,151 | ▲ $43,731 |
| Other Assets Total | - | $2 | - |
| Liabilities | |||
| Other Liabilities | $5,873 | $28,150 | ▲ $22,277 |
| Accounts Payable and Accrued Expenses | $6,350 | $7,435 | ▲ $1,085 |
| Total Liabilities | $14,308 | $35,585 | ▲ $21,277 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $59,415 | $81,256 | ▲ $21,841 |
| Temporarily Rstr Net Assets | $697 | $1,310 | ▲ $613 |
| Total Net Assets Fund Balance | $60,112 | $82,566 | ▲ $22,454 |
| Total Liabilities and Net Assets / Fund Balance | $74,420 | $118,151 | ▲ $43,731 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $15,356 | $25,253 | $40,609 |
| Other Land Buildings | $595 | $598 | $1,193 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| John Wentworth | President |
| John J Deinken | Vice President |
| Silver Chesak | Director |
| Wendy Schneider | Secretary |
| John Urdi | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $261,254
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $33,530
- Change in Net Assets
- $22,454
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $165,102 |
| Other Expenses | $72,448 |
| Grants and Similar Amounts Paid | $1,250 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $136,819 | $4,051 | - | $140,870 |
| Occupancy | $15,422 | $591 | - | $16,013 |
| Office Expenses | $11,372 | $3,433 | - | $14,805 |
| Insurance | $13,887 | $142 | - | $14,029 |
| Payroll Taxes | $11,843 | $345 | - | $12,188 |
| Other Employee Benefits | $11,707 | $337 | - | $12,044 |
| Fees for Services Accounting | $4,342 | $4,187 | - | $8,529 |
| Fees for Services Other | $7,690 | - | - | $7,690 |
| Travel | $50 | $2,672 | - | $2,722 |
| Advertising | $1,695 | $60 | - | $1,755 |
| Depreciation Depletion | $1,311 | $41 | - | $1,352 |
| Grants to Domestic Orgs | $1,250 | - | - | $1,250 |
| Information Technology | $1,081 | $31 | - | $1,112 |
| Conferences and Meetings | - | $664 | - | $664 |
| Other Expenses | $97 | $202 | - | $299 |
| Total Functional Expenses | $221,993 | $16,807 | $0 | $238,800 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $2,085 | - | - |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued Liability | $17,599 |
| Payroll Liabilities | $10,551 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- 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, Part VI, Line 11B: Form 990 Review Process
“Form 990 is presented to the treasurer upon completion. The treasurer reviews the 990 and makes it available to the board prior to filing.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“All current members of the board of directors review and sign a conflict of interest policy annually. Any member of the board of directors disclosing a conflict of interest will be reviewed by the president and acted upon appropriately.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“Salary ranges have been developed based on job descriptions and comparable rates for the local region and similar organizations. Compensation and benefits are reviewed annually as part of the budget process and approved by the board of directors independent of the position.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“Salary ranges have been developed based on job descriptions and comparable rates for the local region and similar organizations. Compensation and benefits are reviewed annually as part of the budget process and approved by the board of directors independent of the position.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“The foundation makes its public records available to anyone by request of the treasurer. Tax forms and financial statements can be requested by the public and either mailed to them or a pdf copy e-mailed. Form 990 is also available on web sites via postings by organizations such as groundspring and guidestar. Governing documents (meeting minutes, policies, by laws, etc), policies, and financial statements can be viewed by the public at the organization's office on an as-requested basis.”
Filing and Contact Details
Filer
- Filer Name
- Mltpa Foundation
- EIN
- 20-5554141
- Phone
- 7609343154
- Address
- PO BOX 100 PMB 432, MAMMOTH LAKES, CA 93546
Signing Officer
- Name
- John J Deinken
- Title
- Vice President
- Signed
- 2019-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2006
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 14
- Volunteers
- 75
Preparer
- Firm
- Gregory & Pieper Llp
- Address
- PO BOX 100 PMB 182, MAMMOTH LAKES, CA 93546-0100
- Preparer
- Sheri M Pieper
- Phone
- 7609346065
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - MLTPA FOUNDATION MADE ITS FIRST 501(H) ELECTION IN THE 2007 TAX YEAR ENDED 6/30/2008. THIS ELECTION HAS NOT BEEN REVOKED AS OF THE YEAR ENDED 6/30/18.THE ORGANIZATION DOWNSIZED ITS OFFICE DURING THE REPORTING YEAR AND PLACED MACHINERY AND EQUIPMENT NOT ACTIVELY UTILIZED IN STORAGE. DEPRECIATION HAS NOT BEEN RECORDED ON UNUSED ASSETS DURING THE FISCAL YEAR END 6/30/2018.”
Raw XML AppendixShowing 400 of 415 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/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1311 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1352 |
| IRS990/Desc | 0 | Facilitate stewardship of trails and their recreation opportunities. Deliver enhanced, efficient, and sustainable trail system operations, management, and maintenance in the Mammoth Lakes community and the surrounding Eastern Sierra via collaborative partnerships with local agencies and individuals. Organize "Adopt-a-Trail" partners for stewardship and maintenance of both summer soft trails, winter nordic trails, and on-street bikeways. |
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| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES AND MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing and Publications |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Planning, design, and implementation of a trail system linked to four-season recreation in Mammoth Lakes, California and the immediate surrounding areas in the Eastern Sierra. DELINEATION OF A TRAILS AND PUBLIC ACCESS MASTER PLAN FOR MAMMOTH LAKES AND THE SURROUNDING AREAS THROUGH COLLABORATION WITH FEDERAL, STATE, AND LOCAL AGENCIES AND THE COMMUNITY. ACTIVITIES INCLUDE OUTREACH AND PUBLIC PARTICIPATION, DATA COLLECTION AND MANAGEMENT, CONFERENCES, AND DOCUMENTATION OF EXISTING AND POTENTIAL PUBLIC ACCESS LOCATIONS, TRAILHEADS AND RECREATIONAL OPPORTUNITIES. COMPLETED SYSTEM OF TRAILS AND PUBLIC ACCESS WILL SERVICE OVER 2 MILLION VISITORS AND LOCAL RESIDENTS ANNUALLY IN THE EASTERN SIERRA NEVADA MOUNTAINS OF CALIFORNIA. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 71487 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Develop a marketing strategy to promote the use and enjoyment of the area including printed trail maps and guides and various promotioal events. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIABILITIES |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - MLTPA FOUNDATION MADE ITS FIRST 501(H) ELECTION IN THE 2007 TAX YEAR ENDED 6/30/2008. THIS ELECTION HAS NOT BEEN REVOKED AS OF THE YEAR ENDED 6/30/18.THE ORGANIZATION DOWNSIZED ITS OFFICE DURING THE REPORTING YEAR AND PLACED MACHINERY AND EQUIPMENT NOT ACTIVELY UTILIZED IN STORAGE. DEPRECIATION HAS NOT BEEN RECORDED ON UNUSED ASSETS DURING THE FISCAL YEAR END 6/30/2018. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS PRESENTED TO THE TREASURER UPON COMPLETION. THE TREASURER REVIEWS THE 990 AND MAKES IT AVAILABLE TO THE BOARD PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL CURRENT MEMBERS OF THE BOARD OF DIRECTORS REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. ANY MEMBER OF THE BOARD OF DIRECTORS DISCLOSING A CONFLICT OF INTEREST WILL BE REVIEWED BY THE PRESIDENT AND ACTED UPON APPROPRIATELY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SALARY RANGES HAVE BEEN DEVELOPED BASED ON JOB DESCRIPTIONS AND COMPARABLE RATES FOR THE LOCAL REGION AND SIMILAR ORGANIZATIONS. COMPENSATION AND BENEFITS ARE REVIEWED ANNUALLY AS PART OF THE BUDGET PROCESS AND APPROVED BY THE BOARD OF DIRECTORS INDEPENDENT OF THE POSITION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SALARY RANGES HAVE BEEN DEVELOPED BASED ON JOB DESCRIPTIONS AND COMPARABLE RATES FOR THE LOCAL REGION AND SIMILAR ORGANIZATIONS. COMPENSATION AND BENEFITS ARE REVIEWED ANNUALLY AS PART OF THE BUDGET PROCESS AND APPROVED BY THE BOARD OF DIRECTORS INDEPENDENT OF THE POSITION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FOUNDATION MAKES ITS PUBLIC RECORDS AVAILABLE TO ANYONE BY REQUEST OF THE TREASURER. TAX FORMS AND FINANCIAL STATEMENTS CAN BE REQUESTED BY THE PUBLIC AND EITHER MAILED TO THEM OR A PDF COPY E-MAILED. FORM 990 IS ALSO AVAILABLE ON WEB SITES VIA POSTINGS BY ORGANIZATIONS SUCH AS GROUNDSPRING AND GUIDESTAR. GOVERNING DOCUMENTS (MEETING MINUTES, POLICIES, BY LAWS, ETC), POLICIES, AND FINANCIAL STATEMENTS CAN BE VIEWED BY THE PUBLIC AT THE ORGANIZATION'S OFFICE ON AN AS-REQUESTED BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/WebsiteAddressTxt | 0 | www.mltpa.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN J DEINKEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MLTPA FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MLTP |
| ReturnHeader/Filer/EIN | 0 | 205554141 |
| ReturnHeader/Filer/PhoneNum | 0 | 7609343154 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 100 PMB 432 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MAMMOTH LAKES |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $118,151
- Liabilities
- $35,585
- Net assets
- $82,566
- Revenue
- $261,254
- Expenses
- $238,800
- Net income
- $22,454