Civic Intelligence

The Wasatch Mountain Club Foundation

990 • Fiscal year 2015 • EIN 27-1497014

Jan 01, 2015 to Dec 31, 2015 • Filed on May 04, 2016

1390 S 1100 E Ste 103Salt Lake City, UT 84105

(435) 658-4290

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

51st percentile

3.8%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$9,540

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

$229,533

No earlier filing loaded for comparison.

Net Assets

$228,938

No earlier filing loaded for comparison.

Liabilities

$595

No earlier filing loaded for comparison.

Revenue

$48,159

No earlier filing loaded for comparison.

Expenses

$46,341

No earlier filing loaded for comparison.

Net Income

$1,818

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.

$400K$300K$200K$100K$0Assets 2015: $229,533Liabilities 2015: $595Net Assets 2015: $228,9382015Assets 2016: $232,630Liabilities 2016: $0Net Assets 2016: $232,6302016Assets 2017: $244,408Liabilities 2017: $0Net Assets 2017: $244,4082017Assets 2018: $236,727Liabilities 2018: $0Net Assets 2018: $236,7272018Assets 2019: $285,679Liabilities 2019: $613Net Assets 2019: $285,0662019Assets 2020: $239,054Liabilities 2020: $19,000Net Assets 2020: $220,0542020Assets 2021: $328,781Liabilities 2021: $19,000Net Assets 2021: $309,7812021Assets 2022: $274,536Liabilities 2022: $24,500Net Assets 2022: $250,0362022Assets 2023: $23,780Liabilities 2023: $0Net Assets 2023: $23,7802023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2015

Assets$229,533
Liabilities$595
Net Assets$228,938

Operations Trend

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

$200K$100K$0-$100K-$200K-$300KRevenue 2015: $48,159Expenses 2015: $46,341Net Income 2015: $1,8182015Revenue 2016: $51,278Expenses 2016: $54,778Net Income 2016: -$3,5002016Revenue 2017: $64,763Expenses 2017: $52,882Net Income 2017: $11,8812017Revenue 2018: $62,601Expenses 2018: $68,406Net Income 2018: -$5,8052018Revenue 2019: $112,345Expenses 2019: $64,006Net Income 2019: $48,3392019Revenue 2020: $29,046Expenses 2020: $94,058Net Income 2020: -$65,0122020Revenue 2021: $162,344Expenses 2021: $72,617Net Income 2021: $89,7272021Revenue 2022: $61,325Expenses 2022: $52,704Net Income 2022: $8,6212022Revenue 2023: -$131,228Expenses 2023: $95,028Net Income 2023: -$226,2562023Revenue 2024: $9,015Expenses 2024: $32,795Net Income 2024: -$23,7802024

Highlighted filing

2015

Revenue$48,159
Expenses$46,341
Net Income$1,818
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 4, 2016
Return Version
2015v2.1
Gross Receipts
$49,119
Mission and Program Overview

Mission

The organizations primary purpose is to maintain and preserve the lodge located in brighton, ut in big cottonwood canyon so that the lodge is available to the public to promote education, and use of natural resources located in wasatch mountains

The organization's primary purpose is to maintain and preserve the lodge located in brighton, ut in the big cottonwood canyon so that it is available to the public to promote education, training, and use of natural resources in the wasatch mountains.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$194,562$188,925▼ $5,637
Cash and Non-Interest-Bearing Accounts$17,996$32,096▲ $14,100
Savings and Temporary Cash Investments$5,907$2,736▼ $3,171
Accounts Receivable$74$244▲ $170
Total Assets$218,539$229,533▲ $10,994
Other Assets Total-$5,532-
Liabilities
Accounts Payable and Accrued Expenses$390$595▲ $205
Total Liabilities$390$595▲ $205
Net Assets / Fund Balance
Unrestricted Net Assets$218,149$227,938▲ $9,789
Temporarily Rstr Net Assets-$1,000-
Total Net Assets Fund Balance$218,149$228,938▲ $10,789
Total Liabilities and Net Assets / Fund Balance$218,539$229,533▲ $10,994

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$188,099$25,553-
Equipment$826$619-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Todd NerneyCaretakerPT$9,540$9,540

Board Members and Trustees

NameTitle
Robert MyersPresident
Christine AllredDirector at
Ellen JenkinsDirector at
Allison MoonAttorney
John VeranthEx-officio/
William ZwiebelFundraiser
Leighton SchnellSecretary
Jessica WatsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,650
Program Service Revenue
$40,812
Investment Income
$1
Other Revenue
$3,696
All Other Contributions
$3,450
Change in Net Assets
$1,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,338
Salaries, Compensation, and Employee Benefits$12,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$21,970--$21,970
Other Employee Benefits$7,200--$7,200
Depreciation Depletion$5,685--$5,685
Insurance$4,733$17-$4,750
Other Salaries and Wages$3,200$600-$3,800
Payroll Taxes$948$55-$1,003
Fees for Services Other$766--$766
Information Technology$403--$403
Conferences and Meetings$328--$328
Office Expenses-$61-$61
Other Expenses-$40-$40
Advertising$40--$40
Total Functional Expenses$45,273$1,068$0$46,341
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,656
Fundraising Direct Expenses$960
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI

Voting member todd nerney is not considered independent. He is the lodge caretaker and is compensated for services provided as well as given free rent in the caretaker's unit and an annual bonus. He must abstain from all votes that would impact his compensation.

Form 990, Page 6, Part VI, Line 11B

An audit committee is formed to complete an internal audit of the financial statements before preparation of the 990. When the 990 has been completed, a copy is emailed to all members of the board prior to the monthly meeting. Board members review the 990 in the monthly meeting and approve the return prior to filing.

Form 990, Page 6, Part VI, Line 15A

Compensation determined by a motion of the board of directors. The director whose pay is affected must abstain from voting on the motion. The motion may be approved by a simple majority vote.

Form 990, Page 6, Part VI, Line 15B

Compensation determined by a motion of the board of directors. The director whose pay is affected must abstain from voting on the motion. The motion may be approved by a simple majority vote.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Wasatch Mountain Club Foundation
EIN
27-1497014
Phone
4356584290
Address
1390 S 1100 E STE 103, SALT LAKE CITY, UT 84105

Signing Officer

Name
Jessica Watson
Title
Treasurer
Phone
4356584290
Signed
2016-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Myers
Formed
2009
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
8
Employees
1
Volunteers
25

Preparer

Firm
Philip H Cooper & Company LLC
Address
136 S MAIN ST STE A300, SALT LAKE CITY, UT 84101-3311
Preparer
Philip H Cooper
Phone
8014332140
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's primary purpose is to maintain and preserve the lodge located in brighton, ut in the big cottonwood canyon so that it is available to promote education, training, and use of natural resources in the wasatch mountains.

Form 990, Page 2, Part III, Line 4D

The organization's primary purpose is to maintain and preserve the lodge located in brighton, ut in the big cottonwood canyon so that it is available to promote education, training, and use of natural resources in the wasatch mountains.

Form 990, Part XI, Line 9

Todd's lodging value 7,200 restricted fund 1,000 total 8,200

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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt014573
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt032821
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0241823
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt049118
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt036811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt068024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt042027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt045843
IRS990ScheduleA/Total509Grp/TotalAmt0241823
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt049119
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt036812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt068025
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt042028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt045847
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0241831
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0188099
IRS990ScheduleD/BuildingsGrp/DepreciationAmt025553
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0213652
IRS990ScheduleD/EquipmentGrp/BookValueAmt0826
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0619
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01445
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188925
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PRIMARY PURPOSE IS TO MAINTAIN AND PRESERVE THE LODGE LOCATED IN BRIGHTON, UT IN THE BIG COTTONWOOD CANYON SO THAT IT IS AVAILABLE TO PROMOTE EDUCATION, TRAINING, AND USE OF NATURAL RESOURCES IN THE WASATCH MOUNTAINS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PRIMARY PURPOSE IS TO MAINTAIN AND PRESERVE THE LODGE LOCATED IN BRIGHTON, UT IN THE BIG COTTONWOOD CANYON SO THAT IT IS AVAILABLE TO PROMOTE EDUCATION, TRAINING, AND USE OF NATURAL RESOURCES IN THE WASATCH MOUNTAINS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOTING MEMBER TODD NERNEY IS NOT CONSIDERED INDEPENDENT. HE IS THE LODGE CARETAKER AND IS COMPENSATED FOR SERVICES PROVIDED AS WELL AS GIVEN FREE RENT IN THE CARETAKER'S UNIT AND AN ANNUAL BONUS. HE MUST ABSTAIN FROM ALL VOTES THAT WOULD IMPACT HIS COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN AUDIT COMMITTEE IS FORMED TO COMPLETE AN INTERNAL AUDIT OF THE FINANCIAL STATEMENTS BEFORE PREPARATION OF THE 990. WHEN THE 990 HAS BEEN COMPLETED, A COPY IS EMAILED TO ALL MEMBERS OF THE BOARD PRIOR TO THE MONTHLY MEETING. BOARD MEMBERS REVIEW THE 990 IN THE MONTHLY MEETING AND APPROVE THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION DETERMINED BY A MOTION OF THE BOARD OF DIRECTORS. THE DIRECTOR WHOSE PAY IS AFFECTED MUST ABSTAIN FROM VOTING ON THE MOTION. THE MOTION MAY BE APPROVED BY A SIMPLE MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION DETERMINED BY A MOTION OF THE BOARD OF DIRECTORS. THE DIRECTOR WHOSE PAY IS AFFECTED MUST ABSTAIN FROM VOTING ON THE MOTION. THE MOTION MAY BE APPROVED BY A SIMPLE MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TODD'S LODGING VALUE 7,200 RESTRICTED FUND 1,000 TOTAL 8,200
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0218539
IRS990/TotalAssetsEOYAmt0229533
IRS990/TotalAssetsGrp/BOYAmt0218539
IRS990/TotalAssetsGrp/EOYAmt0229533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03650
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01068
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt045273
IRS990/TotalFunctionalExpensesGrp/TotalAmt046341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0390
IRS990/TotalLiabilitiesEOYAmt0595
IRS990/TotalLiabilitiesGrp/BOYAmt0390
IRS990/TotalLiabilitiesGrp/EOYAmt0595
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0218149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228938
IRS990/TotalProgramServiceExpensesAmt045273
IRS990/TotalProgramServiceRevenueAmt040812
IRS990/TotalReportableCompFromOrgAmt09540
IRS990/TotalRevenueGrp/ExclusionAmt02715
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040812
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048159
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218539
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229533
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0218149
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0227938
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03336 S PIONEER
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084109
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.WASATCHMOUNTAINLODGE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA WATSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04356584290
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASATCH MOUNTAIN CLUB FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WASA
ReturnHeader/Filer/EIN0271497014
ReturnHeader/Filer/PhoneNum04356584290
ReturnHeader/Filer/USAddress/AddressLine1Txt01390 S 1100 E STE 103
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084105
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273637149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILIP H COOPER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0136 S MAIN ST STE A300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841013311
ReturnHeader/PreparerPersonGrp/PhoneNum08014332140
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP H COOPER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-04T10:19:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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