Civic Intelligence

Mammoth Mountain Community Foundation Inc.

990 • Fiscal year 2013 • EIN 26-4368015

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

PO Box 147593546

(760) 934-0639

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

58th percentile

$66,500

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

21st percentile

-4.6%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$585,153

Down $28,406 (-4.6%) from 2012

Net Assets

Down

$580,641

Down $25,986 (-4.3%) from 2012

Liabilities

Down

$4,512

Down $2,420 (-35%) from 2012

Revenue

$839,370

No earlier filing loaded for comparison.

Expenses

Up

$865,356

Up $306,496 (+55%) from 2012

Net Income

-$25,986

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$585,153
Liabilities$4,512
Net Assets$580,641

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$839,370
Expenses$865,356
Net Income-$25,986
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.1
Gross Receipts
$1,372,677
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'S 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$299,076$343,010▲ $43,934
Cash and Non-Interest-Bearing Accounts$273,550$197,831▼ $75,719
Accounts Receivable$29,100$25,000▼ $4,100
Land, Buildings, and Equipment, Net$11,833$19,312▲ $7,479
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$613,559$585,153▼ $28,406
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,480$2,872▼ $2,608
Other Liabilities$1,452$1,640▲ $188
Total Liabilities$6,932$4,512▼ $2,420
Net Assets / Fund Balance
Unrestricted Net Assets$561,110$532,935▼ $28,175
Temporarily Rstr Net Assets$45,517$47,706▲ $2,189
Total Net Assets Fund Balance$606,627$580,641▼ $25,986
Total Liabilities and Net Assets / Fund Balance$613,559$585,153▼ $28,406

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,424$2,802$18,226
Other Land Buildings$3,888$1,093$4,981
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy CorlessExecutive DirectorFT$66,500$66,500

Board Members and Trustees

NameTitle
Austin BeutnerPresident
Mark BrownlieVice President
Laurentius HarrerDirector
Cortland LawrenceEx Officio Memb
Rusty GregoryEx Officio Memb
Thomas CageSecretary
Anthony ColasardoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mammoth Mountain Ski AreaLabor & Coaching-$211,441
Revenue and Support

Revenue Composition

Contributions and Grants
$655,400
Program Service Revenue
$22,950
Investment Income
$0
Other Revenue
$161,020
All Other Contributions
$299,603
Change in Net Assets
$-25,986

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$61,352Fair Market Value (FMV)
Other Non Cash Contri Table1$34,000Fair Market Value (FMV)
Other Non Cash Contri Table29$31,110Fair Market Value (FMV)
Other Non Cash Contri Table23$22,941Fair Market Value (FMV)
Clothing and Household Goods-$10,191Fair Market Value (FMV)
Other Non Cash Contri Table1$10,000Fair Market Value (FMV)
Other Non Cash Contri Table1$6,000Fair Market Value (FMV)
Other Non Cash Contri Table1$5,650Fair Market Value (FMV)
Other Non Cash Contri Table6$4,196Fair Market Value (FMV)
Other Non Cash Contri Table3$3,550Fair Market Value (FMV)
Other Non Cash Contri Table3$3,070Fair Market Value (FMV)
Works of Art1$3,000Fair Market Value (FMV)
Other Non Cash Contri Table1$2,000Fair Market Value (FMV)
Other Non Cash Contri Table2$1,700Fair Market Value (FMV)
Other Non Cash Contri Table2$675Fair Market Value (FMV)
Other Non Cash Contri Table2$500Fair Market Value (FMV)
Total Noncash Contributions77$199,935-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,443
Grants and Similar Amounts Paid$258,025
Total Fundraising Expense$247,464
Salaries, Compensation, and Employee Benefits$71,958
Professional Fundraising Fees$34,930

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$192,956-$71,758$264,714
Grants to Domestic Orgs$227,000--$227,000
Current Officers, Directors, Trustees, and Key Employees$28,543$19,920$18,037$66,500
Fees for Services Professional Fundraising--$34,930$34,930
All Other Expenses$5,494$3,025$24,933$33,452
Grants to Domestic Individuals$31,025--$31,025
Advertising--$20,146$20,146
Fees for Services Accounting-$16,840-$16,840
Other Expenses$64,877$816$14,645$15,461
Occupancy-$11,088-$11,088
Insurance-$6,160-$6,160
Payroll Taxes$2,303$1,618$1,537$5,458
Depreciation Depletion$1,995$1,011-$3,006
Office Expenses-$2,675-$2,675
Conferences and Meetings$335$211-$546
Travel--$481$481
Total Functional Expenses$554,528$63,364$247,464$865,356
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
27-1255484-501(c)(3)Educational Programs & Instruction$220,000
27-0640811-501(c)(3)Increase Access to Snowboarding$7,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$694,327
Fundraising Direct Expenses$533,307
Professional Fundraising Fees$34,930

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$748,016$526,581$41,762$484,819
Event 2$291,908$162,746$85,323$77,423
Total Events$1,039,924$689,327$532,307$157,020
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberLabor, Coaches, RentNo$227,844

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,640
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

The return preparer e-mails a copy of the final version of the form 990 to each board member. The board reviews and gives final approval of the form 990 before filing with the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All current members of the board of directors sign a conflict of interest policy annually during the december meeting. 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

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.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of directors meets 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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The 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. Governing documents (meeting minutes, policies, by laws, etc) can be viewed by the public at the organization's office on an as-requested basis.

Filing and Contact Details

Filer

EIN
26-4368015
Phone
7609340639

Signing Officer

Name
Tom Cage
Title
Treasurer
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
1

Preparer

Preparer
Bonnie Gregory CPA
Phone
7609346065
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: recognize athletes for both education and athletic achievements and end of season awards for snow sport athletes. Other program services 5: support programs that combine academic rigor and classroom flexibility that student athletes need to be successful on the snow and in school. Provide tutoring and instruction through the winter tutorial program a subprogram of the independent learning center at mammoth high school. Middle and high school students are able to enroll in mammoth unified school district in order to train and compete with the mammoth teams without sacrificing academic progress.

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IRS990/Desc0ASSIST CHILDREN TO ACHIEVE THEIR ACADEMIC POTENTIAL BY PROVIDING FINANCIAL SUPPORT TO THE EXISTING INSTITUTIONS OF THE MAMMOTH UNIFIED SCHOOL DISTRICT INCLUDING NEW PROGRAMS, POSITIONS, TECHNOLOGY, AND FACILITY IMPROVEMENTS. THE MAMMOTH SCHOOL DISTRICT IS LOCATED IN THE EASTERN SIERRA NEVADA MOUNTAINS OF CALIFORNIA. THE DISTRICT SERVES APPROXIMATELY 1,200 STUDENTS IN FOUR SCHOOLS. IN ADDITION, THREE INDEPENDENT STUDY CENTERS EXIST FOR EDUCATION USING VIRTUAL METHODS. SUPPORT FOR THE LOCAL SCHOOLS SERVES TO AUGMENT STATE FUNDING AND PROVIDE FOR A MARGIN OF EXCELLENCE IN EDUCATION.
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IRS990/InsuranceGrp/TotalAmt06160
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0MAMMOTH MOUNTAIN COMMUNITY FOUNDATION'S 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.
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IRS990/OtherExpensesGrp/Desc0ATHLETIC PROGRAMS
IRS990/OtherExpensesGrp/Desc1SUPPLIES & EQUIPMENT
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3BANK CHARGES & CC FEES
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IRS990/OtherExpensesGrp/FundraisingAmt122177
IRS990/OtherExpensesGrp/FundraisingAmt214645
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IRS990/OtherExpensesGrp/TotalAmt138820
IRS990/OtherExpensesGrp/TotalAmt222177
IRS990/OtherExpensesGrp/TotalAmt315461
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IRS990/PayrollTaxesGrp/FundraisingAmt01537
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IRS990/PayrollTaxesGrp/ProgramServicesAmt02303
IRS990/PayrollTaxesGrp/TotalAmt05458
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0343010
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022950
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORT YOUNG ATHLETES IN CALIFORNIA'S EASTERN SIERRA NEVADA MOUNTAINS THROUGH ATHLETIC EDUCATION, TRAINING AND COMMPETITION 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 1,200 CHILDREN ATTENDING LOCAL SCHOOLS AND CURRENTLY 300 STUDENT ATHLETES REGISTERED IN NINE WINTER SPORTS TEAMS. SUPPORT IS ALSO AVAILABLE TO PARTICIPANTS FROM MANY TRAVELING YOUTH SNOW SPORTS TEAMS BASED CALIFORNIA AND ACROSS THE NATION THAT COMPETE IN EVENTS AT LOCAL SKI RESORTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0185756
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT PROGRAMS THAT COMBINE ACADEMIC RIGOR AND CLASSROOM FLEXIBILITY THAT STUDENT ATHLETES NEED TO BE SUCCESSFUL ON THE SNOW AND IN SCHOOL. PROVIDE TUTORING AND INSTRUCTION THROUGH THE WINTER TUTORIAL PROGRAM A SUBPROGRAM OF THE INDEPENDENT LEARNING CENTER AT MAMMOTH HIGH SCHOOL. MIDDLE AND HIGH SCHOOL STUDENTS ARE ABLE TO ENROLL IN MAMMOTH UNIFIED SCHOOL DISTRICT IN ORDER TO TRAIN AND COMPETE WITH THE MAMMOTH TEAMS WITHOUT SACRIFICING ACADEMIC PROGRESS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0117747
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IRS990/PYOtherExpensesAmt0234882
IRS990/PYOtherRevenueAmt0132004
IRS990/PYProgramServiceRevenueAmt032500
IRS990/PYRevenuesLessExpensesAmt078541
IRS990/PYSalariesCompEmpBnftPaidAmt043423
IRS990/PYTotalExpensesAmt0558860
IRS990/PYTotalProfFndrsngExpnsAmt032140
IRS990/PYTotalRevenueAmt0637401
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IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-25986
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0306089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0139731
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02068280
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0717277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0525066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0481007
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0223271
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0934562
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0363002
IRS990ScheduleA/Total509Grp/TotalAmt04369899
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0661183
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04369995
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02802
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018226
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03888
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01093
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04981
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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Document Assets

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Filings

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