Civic Intelligence

Mltpa Foundation

990 • Fiscal year 2023 • EIN 20-5554141

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 22, 2024

PO Box 100 PMB 432Mammoth Lakes, CA 93546

(619) 800-1185

Siviq Scores

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

Liabilities / Assets

90th percentile

0.54x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.27x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

45th percentile

0.6%

Higher net margin than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

77th percentile

27%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

-5.0%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$194,618

Up $41,199 (+27%) from 2022

Net Assets

Up

$90,395

Up $2,446 (+2.8%) from 2022

Liabilities

Up

$104,223

Up $38,753 (+59%) from 2022

Revenue

Down

$384,436

Down $20,314 (-5.0%) from 2022

Expenses

Down

$381,990

Down $92,371 (-19%) from 2022

Net Income

Up

$2,446

Up $72,057 (+104%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $169,386Liabilities 2011: $7,212Net Assets 2011: $162,1742011Assets 2012: $123,164Liabilities 2012: $5,690Net Assets 2012: $117,4742012Assets 2013: $35,339Liabilities 2013: $2,503Net Assets 2013: $32,8362013Assets 2014: $25,910Liabilities 2014: $25,548Net Assets 2014: $3622014Assets 2015: $32,712Liabilities 2015: $7,952Net Assets 2015: $24,7602015Assets 2016: $71,632Liabilities 2016: $18,626Net Assets 2016: $53,0062016Assets 2017: $74,420Liabilities 2017: $14,308Net Assets 2017: $60,1122017Assets 2018: $118,151Liabilities 2018: $35,585Net Assets 2018: $82,5662018Assets 2019: $138,954Liabilities 2019: $38,233Net Assets 2019: $100,7212019Assets 2020: $155,618Liabilities 2020: $35,835Net Assets 2020: $119,7832020Assets 2021: $202,162Liabilities 2021: $44,602Net Assets 2021: $157,5602021Assets 2022: $153,419Liabilities 2022: $65,470Net Assets 2022: $87,9492022Assets 2023: $194,618Liabilities 2023: $104,223Net Assets 2023: $90,3952023Assets 2024: $297,765Liabilities 2024: $84,876Net Assets 2024: $212,8892024

Highlighted filing

2023

Assets$194,618
Liabilities$104,223
Net Assets$90,395

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $613,5262011Expenses 2012: $539,1922012Revenue 2013: $95,308Expenses 2013: $179,946Net Income 2013: -$84,6382013Revenue 2014: $71,757Expenses 2014: $105,731Net Income 2014: -$33,9742014Revenue 2015: $117,972Expenses 2015: $92,074Net Income 2015: $25,8982015Revenue 2016: $157,426Expenses 2016: $129,180Net Income 2016: $28,2462016Revenue 2017: $184,491Expenses 2017: $177,385Net Income 2017: $7,1062017Revenue 2018: $261,254Expenses 2018: $238,800Net Income 2018: $22,4542018Revenue 2019: $294,893Expenses 2019: $276,738Net Income 2019: $18,1552019Revenue 2020: $376,770Expenses 2020: $357,708Net Income 2020: $19,0622020Revenue 2021: $663,434Expenses 2021: $625,657Net Income 2021: $37,7772021Revenue 2022: $404,750Expenses 2022: $474,361Net Income 2022: -$69,6112022Revenue 2023: $384,436Expenses 2023: $381,990Net Income 2023: $2,4462023Revenue 2024: $375,702Expenses 2024: $253,208Net Income 2024: $122,4942024

Highlighted filing

2023

Revenue$384,436
Expenses$381,990
Net Income$2,446
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 22, 2024
Return Version
2022v5.0
Gross Receipts
$384,436
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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$97,966$148,093▲ $50,127
Pledges and Grants Receivable$38,122$33,561▼ $4,561
Prepaid Expenses and Deferred Charges$6,648$6,905▲ $257
Land, Buildings, and Equipment, Net$10,283$5,659▼ $4,624
Total Assets$153,419$194,618▲ $41,199
Other Assets Total$400$400→ $0
Liabilities
Deferred Revenue$28,054$89,157▲ $61,103
Accounts Payable and Accrued Expenses$24,199$8,283▼ $15,916
Other Liabilities$13,217$6,783▼ $6,434
Total Liabilities$65,470$104,223▲ $38,753
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$87,949$90,395▲ $2,446
Total Net Assets Fund Balance$87,949$90,395▲ $2,446
Total Liabilities and Net Assets / Fund Balance$153,419$194,618▲ $41,199

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,062$49,753$54,815
Other Land Buildings$597$609$1,206
Other Assets Org$400--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John WentworthPresident
Silver ChesakVice President
James RuskBoard member
Keith YanovBoard Member
Benjamin ComfortSecretary
Alistair VeitchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$384,436
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$71,640
Change in Net Assets
$2,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,710
Other Expenses$126,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,421$33,090-$235,511
Fees for Services Other$41,927$2,154-$44,081
Office Expenses$1,077$20,035-$21,112
Payroll Taxes$14,778$5,421-$20,199
Fees for Services Accounting$12,575$6,930-$19,505
Advertising$8,855$1,200-$10,055
Insurance$2,577$4,641-$7,218
Information Technology-$6,690-$6,690
Travel$2,239$2,893-$5,132
Depreciation Depletion$4,028--$4,028
Other Expenses$1,612$426-$426
Total Functional Expenses$292,089$89,901$0$381,990
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
Accrued Paid Time Off$4,027
Payroll Liabilities$2,756
CA Relief Program Grant-
Accrued Payroll-
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 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 governing body review Part VI line 11

Form 990 is presented to the Treasurer upon completion. The Treasurer reviews the 990 and makes it available to The Board prior to filing.

Conflict of interest policy compliance Part VI line 12C

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.

CEO executive director top management comp Part VI line 15A

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.

Other officer or key employee compensation Part VI line 15B

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.

Governing documents etc available to public Part VI line 19

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 websites 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 organizations office on an as-requested basis.

Filing and Contact Details

Filer

Filer Name
MLTPA Foundation
EIN
20-5554141
Address
PO Box 100 PMB 432, Mammoth Lakes, CA 93546

Signing Officer

Name
John Wentworth
Title
President
Phone
7609343154
Signed
2024-04-22
Discuss with paid preparer
No

Organization Details

Formed
2006
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
75

Preparer

Firm
ABTP Services Inc
Address
PO Box 100 PMB 442, Mammoth Lakes, CA 93546
Preparer
Julie English
Phone
6198001185
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Temporary consulting expenses for servicing organization contracts

Raw XML Appendix385 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/ProgSrvcAccomActy2Grp/Desc0Facilitate 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0384436
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0404750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0662064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0376769
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0294893
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02122912
IRS990ScheduleA/TotalSupportAmt02122912
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05062
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049753
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054815
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0400
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Rent Security Deposit
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0597
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0609
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14027
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Paid Time Off
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CA Relief Program Grant
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Accrued Payroll
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05659
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0400
IRS990ScheduleD/TotalLiabilityAmt06783
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 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/ExplanationTxt1All 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/ExplanationTxt2Salary 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/ExplanationTxt3Salary 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/ExplanationTxt4The 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 websites 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 organizations office on an as-requested basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Temporary consulting expenses for servicing organization contracts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0153419
IRS990/TotalAssetsEOYAmt0194618
IRS990/TotalAssetsGrp/BOYAmt0153419
IRS990/TotalAssetsGrp/EOYAmt0194618
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0384436
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089901
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0292089
IRS990/TotalFunctionalExpensesGrp/TotalAmt0381990
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065470
IRS990/TotalLiabilitiesEOYAmt0104223
IRS990/TotalLiabilitiesGrp/BOYAmt065470
IRS990/TotalLiabilitiesGrp/EOYAmt0104223
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087949
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt090395
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0292089
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0384436
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0153419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0194618
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02893
IRS990/TravelGrp/ProgramServicesAmt02239
IRS990/TravelGrp/TotalAmt05132
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.MLTPA.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0John Wentworth
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07609343154
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MLTPA Foundation
ReturnHeader/Filer/BusinessNameControlTxt0MLTP
ReturnHeader/Filer/EIN0205554141
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 100 PMB 432
ReturnHeader/Filer/USAddress/CityNm0Mammoth Lakes
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093546
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823842799
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABTP Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 100 PMB 442
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mammoth Lakes
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093546
ReturnHeader/PreparerPersonGrp/PhoneNum06198001185
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Julie English
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-01T15:31:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0John
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Wentworth
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.98$0.85$2.13$3.76$2.53$1.22
2023Detailed filing. Detailed filing data is available for this year.$1.95$1.04$0.90$3.84$3.82$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.65$0.88$4.05$4.74$0.70
2021Detailed filing. Detailed filing data is available for this year.$2.02$0.45$1.58$6.63$6.26$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.36$1.20$3.77$3.58$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.38$1.01$2.95$2.77$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.36$0.83$2.61$2.39$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.14$0.60$1.84$1.77$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.19$0.53$1.57$1.29$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.08$0.25$1.18$0.92$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.26$0.00$0.72$1.06$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.33$0.95$1.80$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.06$1.17$5.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.07$1.62$6.14