Civic Intelligence

Mammoth Mountain Community Foundation Inc

EIN 26-4368015 • 501(c)3 • Mammoth Lakes, CA

Profile

Mammoth Mountain Community Foundation believes that opportunity and access to the Eastern Sierra should be open and inclusive to all. By financially supporting youth academics and athletic programs in the Eastern Sierra, we inspire future generations to love our mountains.

PO Box 1475Mammoth Lakes, CA 93546

www.mammothfoundation.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.14x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$3,111,707

Up $314,955 (+11%) from 2023

Liabilities

Up

$421,956

Up $259,587 (+160%) from 2023

Net Assets

Up

$2,689,751

Up $55,368 (+2.1%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin55th percentile

Revenue

Down

$1,892,154

Down $842,988 (-31%) from 2023

Expenses

Up

$1,758,935

Up $170,145 (+11%) from 2023

Net Income

Down

$133,219

Down $1,013,133 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $355,806Liabilities 2010: $2,211Net Assets 2010: $353,5952010Assets 2011: $531,482Liabilities 2011: $3,396Net Assets 2011: $528,0862011Assets 2012: $613,559Liabilities 2012: $6,932Net Assets 2012: $606,6272012Assets 2013: $585,153Liabilities 2013: $4,512Net Assets 2013: $580,6412013Assets 2014: $640,802Liabilities 2014: $6,762Net Assets 2014: $634,0402014Assets 2015: $751,344Liabilities 2015: $18,435Net Assets 2015: $732,9092015Assets 2018: $1,361,952Liabilities 2018: $305,797Net Assets 2018: $1,056,1552018Assets 2019: $1,490,742Liabilities 2019: $117,616Net Assets 2019: $1,373,1262019Assets 2020: $1,155,435Liabilities 2020: $99,323Net Assets 2020: $1,056,1122020Assets 2021: $1,516,361Liabilities 2021: $190,901Net Assets 2021: $1,325,4602021Assets 2022: $1,695,077Liabilities 2022: $207,046Net Assets 2022: $1,488,0312022Assets 2023: $2,796,752Liabilities 2023: $162,369Net Assets 2023: $2,634,3832023Assets 2024: $3,111,707Liabilities 2024: $421,956Net Assets 2024: $2,689,7512024

Highlighted filing

2024

Assets$3,111,707
Liabilities$421,956
Net Assets$2,689,751
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $74,2842010Expenses 2011: $417,0322011Expenses 2012: $558,8602012Revenue 2013: $839,370Expenses 2013: $865,356Net Income 2013: -$25,9862013Revenue 2014: $934,872Expenses 2014: $881,473Net Income 2014: $53,3992014Revenue 2015: $942,576Expenses 2015: $843,707Net Income 2015: $98,8692015Revenue 2018: $877,399Expenses 2018: $546,054Net Income 2018: $331,3452018Revenue 2019: $898,548Expenses 2019: $581,577Net Income 2019: $316,9712019Revenue 2020: $421,336Expenses 2020: $738,350Net Income 2020: -$317,0142020Revenue 2021: $896,690Expenses 2021: $723,815Net Income 2021: $172,8752021Revenue 2022: $1,236,068Expenses 2022: $1,075,897Net Income 2022: $160,1712022Revenue 2023: $2,735,142Expenses 2023: $1,588,790Net Income 2023: $1,146,3522023Revenue 2024: $1,892,154Expenses 2024: $1,758,935Net Income 2024: $133,2192024

Highlighted filing

2024

Revenue$1,892,154
Expenses$1,758,935
Net Income$133,219
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,111,707
Liabilities
$421,956
Net assets
$2,689,751
Revenue
$1,892,154
Expenses
$1,758,935
Net income
$133,219
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$0.42$2.69$1.89$1.76$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.16$2.63$2.74$1.59$1.15
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.21$1.49$1.24$1.08$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.52$0.19$1.33$0.90$0.72$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.10$1.06$0.42$0.74$0.32
2019Detailed filing. Detailed filing data is available for this year.$1.49$0.12$1.37$0.90$0.58$0.32
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.31$1.06$0.88$0.55$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$0.94$0.84$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.93$0.88$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.58$0.84$0.87$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.01$0.61$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.35$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,542,828
Mission and Program Overview

Mission

Mammoth Mountain Community Foundations mission is to support and motivate our youth through education, athletics, and civic responsibility by developing world-class athletic and academic programs for the kids of the greater Mammoth community.

Mammoth Mountain Community Foundation believes that opportunity and access to the Eastern Sierra should be open and inclusive to all. By financially supporting youth academics and athletic programs in the Eastern Sierra, we inspire future generations to love our mountains.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,022,275$2,346,472▲ $324,197
Accounts Receivable$489,153$294,906▼ $194,247
Land, Buildings, and Equipment, Net$17,412$21,372▲ $3,960
Savings and Temporary Cash Investments$13,033$17,207▲ $4,174
Inventories for Sale or Use$18,648$7,669▼ $10,979
Prepaid Expenses and Deferred Charges$808--
Total Assets$3,008,861$3,111,707▲ $102,846
Other Assets Total$447,532$424,081▼ $23,451
Liabilities
Mortgage Notes Payable Secured by Investment Property$290,054$283,021▼ $7,033
Accounts Payable and Accrued Expenses$93,108$90,087▼ $3,021
Other Liabilities$54,054$39,339▼ $14,715
Deferred Revenue$15,113$9,509▼ $5,604
Total Liabilities$452,329$421,956▼ $30,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,556,532$2,689,751▲ $133,219
Total Net Assets Fund Balance$2,556,532$2,689,751▲ $133,219
Total Liabilities and Net Assets / Fund Balance$3,008,861$3,111,707▲ $102,846

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,372$45,108$66,480
Other Land Buildings-$4,981$4,981
Other Assets Org$-279,463--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Tamara BanksonExecutive DirectorFT$145,623$145,623

Board Members and Trustees

NameTitle
Eric ClarkPresident
Ivy BrulandDirector
Sierra BourneDirector
Stacy CorlessDirector
Eric MannSecretary
Stacey CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,584,411
Program Service Revenue
$0
Investment Income
$61,528
Other Revenue
$246,215
All Other Contributions
$1,559,911
Change in Net Assets
$133,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$966,539
Salaries, Compensation, and Employee Benefits$403,532
Other Expenses$388,864
Total Fundraising Expense$231,427
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$733,163--$733,163
Other Salaries and Wages$83,527$268,598-$352,125
Grants to Domestic Individuals$233,376--$233,376
Fees for Services Management-$30,243$110,864$141,107
Fees for Services Accounting-$28,800-$28,800
Payroll Taxes$6,825$21,796-$28,621
Pension Plan Contributions$6,208$16,578-$22,786
Occupancy$514$19,336$2,484$22,334
Travel-$8,096$10,739$18,835
Insurance-$7,787$9,797$17,584
Advertising$1,000$3,930$7,324$12,254
Depreciation Depletion$5,717$5,717-$11,434
Fees for Services Other-$530$10,328$10,858
Information Technology$180$10,319-$10,499
Conferences and Meetings$6,975$1,781-$8,756
Office Expenses$7$2,047$3,814$5,868
Other Expenses$13,169$1,174$952$2,126
Total Functional Expenses$1,090,661$436,847$231,427$1,758,935
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mammoth Unified School DistrictMammoth Lakes, CA-Alternative Education Programs$150,000
Bishop Union High SchoolBishop, CA-Band and Choir Program and Athletic Prog$120,069
Mammoth High SchoolMammoth Lakes, CA-Athletic Programs$78,700
Bishop Home Street Middle SchoolBishop, CA-Alternative Education$49,382
Mammoth Elementary SchoolMammoth Lakes, CA-MES Student Succeed Program$44,701
Bishop Elementary SchoolBishop, CA-Educational Programs$27,268
Lee Vining Elementry SchoolLee Vining, CA-Athletic Program$15,000
Round Valley Emem School PTOBishop, CA-Educational Books and Athletic Program$14,168
University of CA Santa BarbaraSanta Barbara, CA-Outdoor Science Education Programs$13,170
Mammoth Middle SchoolMammoth Lakes, CA-Educational Programs$11,500
AYSO BishopBishop, CA-Athletic Program$10,000
Bishop Area Bike OrganizationBishop, CA-Bike Park Expansion$10,000
Bronco Youth Football and CheerMammoth Lakes, CA-Athletic Programs$10,000
Come to Life Homeschool Co-OpBishop, CA-Athletic Program$10,000
Eastern Sierra CounselingMammoth Lakes, CA-Mental Health Programs$10,000
Eastern Sierra Nordic Ski AssociatiMammoth Lakes, CA-Athletic Program$10,000
Eastern Sierra Unified School DistrBridgeport, CA-Athletic Program$10,000
Eastside Student CenterBishop, CA-Educational Programs$10,000
Lone Pine Unified School DistrictMammoth Lakes, CA-Athletic Program$10,000
Mammoth Lakes Football ClubMammoth Lakes, CA-Athletic Programs$10,000
Owens Valley Unified School DistricIndependence, CA-Athletic Programs$10,000
Mammoth Lakes Youth HockeyMammoth Lakes, CA-Athletic Programs$9,790
Big Pine Unified School DistrictBig Pine, CA-Athletic Program$8,650
Clean Up the CayesMammoth Lakes, CA-Clean Up Reacreation Areas$7,500
Mono Arts CouncilMammoth Lakes, CA-Education Programs$7,325
Bishop Swim TeamBishop, CA-Athletic Programs$7,080
Mammoth High School BoostersMammoth Lakes, CA-Educational Programs$6,000
Palisades Glacier High SchoolBig Pine, CA-Athletic Programs$5,220
Bishop Adventist Christian SchoolBishop, CA-Athletic Programs$5,000
Boundless Empowerment SHINEMammoth Lakes, CA-Mental Health Programs$5,000
Mammoth Lakes Swim TeamMammoth Lakes, CA-Athletic Programs$5,000
Rotary Club of Bishop SunriseBishop, CA-Educational Programs$5,000
Our Children FirstMammoth Lakes, CA-Athletic Programs$4,000
Lee Vining High SchoolLee Vining, CA-Athletic Program$3,891
Mammoth Lakes RecreationMammoth Lakes, CA-Arts on the 4th Program$3,000
Responder AllianceLafayette, CO-Mental Health Programs$2,970
Bishop MTB Team Home St Middle SchBishop, CA-Athletic Program$2,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$896,889
Fundraising Direct Expenses$650,674
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mammoth Invi$616,810$502,833$297,488$205,345
Gran Fondo$180,670$166,670$58,211$108,459
Total Events$1,025,163$896,889$650,674$246,215
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 Expenses$22,996
Cretid Cards Payable$10,280
Payroll Liabilities$5,256
Sales Tax Payable$407
Security Deposit$400
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

“Mammoth Mountain Community Foundation govering Board reviews the return 990 before filing. Stacey Cook the Treasurer will be the Board Member signing the return after Board approval.”

Conflict of interest policy compliance Part VI line 12C

“Mammoth Mountain Community Foundation and the Board of Directors must comply and sign a disclosure of Actual or Potient Conflicts of Interest as they arise and agree to comply fully with its terms and conditions at all times during service as a Foundation Board member. Board member and officer, Eric Clark is Chief Operating Officer for Mammoth Mountain Ski Area. Eric Mann, board member is an Alterra Mtn employee, MMSAs Parent Company. Stacey Cook is a board member and the Dir. of Lift Ops for MMSA. MMSA is the Foundations largest vendor and contributor. It also owns the Ski Team where a majority of students and athletes served by the foundation are members. The Foundation contracts with MMSA for a variety of services including fundraising, etc. and leases its office space from MMSA. Board Members with conflicts are asked to recuse themselves from voting on business transactions with entities they are related to. The Foundation is attempting to create written aggreements and evaluate current oral agreements to assure fees and costs are reasonable.”

CEO executive director top management comp Part VI line 15A

“The Board of Directors meets annually in Executive Session to review and set the annual salary and benefits of the Executive Director using comparable data that is updated every other year.”

Other officer or key employee compensation Part VI line 15B

“The Board of Directors meet annually in Executive Session to review and set the annual salary and benefits of key employees using comparable data of similar key staff at similar organizations that is updated every other year.”

Governing documents etc available to public Part VI line 19

“Mammoth Mountain Community Foundation makes its public records available to anyone by request of the Executive Director or Board of Directors. Tax forms and financial statements can be requested by the public and either mailed to them or a PDF copy e-mailed. Govering documents (meeting minutes, policies, by Laws, etc.) Can be viewed by the public at the organizations office on a as-requested basis.”

Filing and Contact Details

Filer

Filer Name
Mammoth Mountain Community Foundation Inc
EIN
26-4368015
Address
PO Box 1475, Mammoth Lakes, CA 93546

Signing Officer

Name
Stacey Cook
Title
Treasurer
Phone
7604096663
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Clark
Formed
2009
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
20
Volunteers
100

Preparer

Firm
ABTP Services Inc
Address
PO Box 4024, Stateline, NV 89449
Preparer
Julie English
Phone
6198001185
Supplemental Narrative

Financial Statement Notes

General Explanation Attachment

“Mammoth Mountain Community Foundation has only 1 lease applicable to ASC 842, Right-of-use Asset. Adopted Nov 1, 2022, 30 year lease, remainig terms 27yrs and 2mons.ROU Asset Balance FY End 9.30.24: $424,081Lease Liability LT & ST Balance FY End 9.30.24: $283,021”

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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/Form990PartVIISectionAGrp/TitleTxt0Executive Director
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IRS990/MissionDesc0Mammoth Mountain Community Foundation believes that opportunity and access to the Eastern Sierra should be open and inclusive to all. By financially supporting youth academics and athletic programs in the Eastern Sierra, we inspire future generations to love our mountains.
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IRS990/PrincipalOfficerNm0Eric Clark
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IRS990/ProgSrvcAccomActy2Grp/Desc0Support young athletes in Californias Eastern Sierra Nevada Mountains through athletic education, training and competition by providing facilities, coaching and equipment. Provide a recreational outlet for young people allowing them to develop and improve their capabilities in winter sports. Educate athletes and participants in discipline, sportsmanship, and commitment. Services are available to interested participants in the local region which includes in excess of 1,200 children attending local schools and currently 870 student athletes registered in nine winter sports teams. Support is also available to participants from many traveling youth snow sports teams based in California and across the nation that compete in events at local ski resorts.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Provide snow sports team fee assistance based on academic achievement. Supplement travel funds for qualifying races and athletes.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Snow Removal Disaster relief fund set up with grant funds recieved to help assist local residences and businesses effected by the large snow year. Mammoth Lakes and Mono County was listed in the disaster relief effected area.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Mammoth Mountain Community Foundation has only 1 lease applicable to ASC 842, Right-of-use Asset. Adopted Nov 1, 2022, 30 year lease, remainig terms 27yrs and 2mons.ROU Asset Balance FY End 9.30.24: $424,081Lease Liability LT & ST Balance FY End 9.30.24: $283,021
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational Scholarships
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Natural Disaster Relief Snow Removal
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