Civic Intelligence

Mammoth Mountain Community Foundation Inc.

990 • Fiscal year 2014 • EIN 26-4368015

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

PO Box 1475Mammoth Lakes, CA 93546

(760) 934-0639

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.01x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

59th percentile

5.7%

Higher net margin than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$42,500

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

70th percentile

9.5%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$640,802

Up $55,649 (+9.5%) from 2013

Net Assets

Up

$634,040

Up $53,399 (+9.2%) from 2013

Liabilities

Up

$6,762

Up $2,250 (+50%) from 2013

Revenue

Up

$934,872

Up $95,502 (+11%) from 2013

Expenses

Up

$881,473

Up $16,117 (+1.9%) from 2013

Net Income

Up

$53,399

Up $79,385 (+305%) from 2013

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

2014

Assets$640,802
Liabilities$6,762
Net Assets$634,040

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

2014

Revenue$934,872
Expenses$881,473
Net Income$53,399
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,621,307
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$343,010$331,922▼ $11,088
Cash and Non-Interest-Bearing Accounts$197,831$170,206▼ $27,625
Accounts Receivable$25,000$117,704▲ $92,704
Land, Buildings, and Equipment, Net$19,312$20,970▲ $1,658
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$585,153$640,802▲ $55,649
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,872$4,023▲ $1,151
Other Liabilities$1,640$2,739▲ $1,099
Total Liabilities$4,512$6,762▲ $2,250
Net Assets / Fund Balance
Unrestricted Net Assets$532,935$634,040▲ $101,105
Temporarily Rstr Net Assets$47,706--
Total Net Assets Fund Balance$580,641$634,040▲ $53,399
Total Liabilities and Net Assets / Fund Balance$585,153$640,802▲ $55,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,794$6,067$23,861
Other Land Buildings$3,176$1,805$4,981
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lindsay BarksdaleExecutuve DirectorFT$42,500$42,500
Stacy CorlessExecutive DirectorFT$26,250$26,250

Board Members and Trustees

NameTitle
Austin BeutnerPresident
Mark BrownlieVice President
Laurentius HarrerDirector
Stacey CookDirector
Cortland LawrenceEx Officio Memb
Rusty GregoryEx Officio Memb
Lindsay BarksdaleSecretary
Thomas CageTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mammoth Mountain Ski AreaLabor & CoachingPO BOX 24, Mammoth Lakes, CA 93546$312,497
Revenue and Support

Revenue Composition

Contributions and Grants
$909,826
Program Service Revenue
$23,600
Investment Income
$0
Other Revenue
$1,446
All Other Contributions
$398,182
Change in Net Assets
$53,399

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
Clothing and Household Goods-$160,875Fair Market Value (FMV)
Other Non Cash Contri Table1$64,360Fair Market Value (FMV)
Other Non Cash Contri Table1$25,000Fair Market Value (FMV)
Other Non Cash Contri Table17$16,590Fair Market Value (FMV)
Other Non Cash Contri Table14$16,323Fair Market Value (FMV)
Other Non Cash Contri Table250$15,563Fair Market Value (FMV)
Other Non Cash Contri Table12$9,120Fair Market Value (FMV)
Other Non Cash Contri Table1$8,000Fair Market Value (FMV)
Other Non Cash Contri Table1$8,000Fair Market Value (FMV)
Other Non Cash Contri Table1$7,661Fair Market Value (FMV)
Other Non Cash Contri Table7$7,163Fair Market Value (FMV)
Other Non Cash Contri Table7$5,548Fair Market Value (FMV)
Other Non Cash Contri Table1$5,000Fair Market Value (FMV)
Collectibles10$4,228Fair Market Value (FMV)
Works of Art1$1,000Fair Market Value (FMV)
Other Non Cash Contri Table2$700Fair Market Value (FMV)
Other Non Cash Contri Table1$119Fair Market Value (FMV)
Total Noncash Contributions327$355,250-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$405,361
Grants and Similar Amounts Paid$373,707
Total Fundraising Expense$284,746
Salaries, Compensation, and Employee Benefits$74,877
Professional Fundraising Fees$27,528

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$305,483--$305,483
Fees for Services Other$82,089$5,048$71,227$158,364
Current Officers, Directors, Trustees, and Key Employees$11,702$37,896$19,152$68,750
Grants to Domestic Individuals$68,224--$68,224
Payment Travel Entrtnmnt Publicly Ofcl--$42,642$42,642
Fees for Services Professional Fundraising--$27,528$27,528
Fees for Services Accounting-$23,685-$23,685
Other Expenses$30,628$2,192$17,065$17,065
Advertising-$1,292$15,248$16,540
Occupancy-$11,088-$11,088
All Other Expenses$1,610$647$8,250$10,507
Insurance-$6,018$4,098$10,116
Payroll Taxes$492$4,569$1,066$6,127
Depreciation Depletion$2,853$1,124-$3,977
Office Expenses-$87-$87
Total Functional Expenses$503,081$93,646$284,746$881,473
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mammoth Unified School DistrMammoth Lakes, CA-Educational Programs & Instruction$153,933
Mammoth Schools Now Ed FndnMammoth Lakes, CA-Educational Programs & Instruction$125,000
Kelly Clark FoundationMammoth Lakes, CA-Increase Access to Snowboarding$11,550
Cerro Coso Community CollegeMammoth Lakes, CA-Athlete Online Academic Courses$5,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$687,881
Fundraising Direct Expenses$686,435
Professional Fundraising Fees$27,528

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mammoth Invitational$860,787$453,267$67,323$385,944
Bike Games$313,722$210,598$70,258$140,340
Total Events$1,199,525$687,881$686,435$1,446
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
-OfficerIndep Contr, RentNo$312,497

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$2,639
Accrued Liabilities$100
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
Yes
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

Filer Name
Mammoth Mountain Community
EIN
26-4368015
Phone
7609340639
Address
PO BOX 1475, MAMMOTH LAKES, CA 93546

Signing Officer

Name
Tom Cage
Title
Treasurer
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Austin Beutner
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
854

Preparer

Firm
Gregory & Pieper Llp
Address
PO BOX 100 PMB 182, MAMMOTH LAKES, CA 93546-0100
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/Form990PartVIISectionAGrp/TitleTxt5Secretary
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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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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