Civic Intelligence

Mathematics Foundation of America

EIN 57-1035414 • 501(c)3 • Beaverton, OR

Profile

The Mathematics Foundation of America (MFOA)'s mission is to create joyous student communities built around shared curiosity for deep mathematics, and to broaden access to these communities for highly curious and mathematically prepared young people who will thrive in them.

9450 SW Gemini Dr Pmb 70335Beaverton, OR 97008

mfoa.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

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

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

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

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$113,994

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

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

Asset Growth

6th percentile

-34%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

0.2%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$385,154

Down $194,990 (-34%) from 2023

Liabilities

Down

$6,004

Down $22,116 (-79%) from 2023

Net Assets

Down

$379,150

Down $172,874 (-31%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin19th percentile

Revenue

Up

$1,295,098

Up $2,196 (+0.2%) from 2023

Expenses

Up

$1,467,972

Up $180,575 (+14%) from 2023

Net Income

Down

-$172,874

Down $178,379 (-3240%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $298,126Liabilities 2010: $253,022Net Assets 2010: $45,1042010Assets 2012: $34,695Liabilities 2012: $52,610Net Assets 2012: -$17,9152012Assets 2013: $201,978Liabilities 2013: $187,813Net Assets 2013: $14,1652013Assets 2014: $60,262Liabilities 2014: $15,604Net Assets 2014: $44,6582014Assets 2015: $263,340Liabilities 2015: $271,622Net Assets 2015: -$8,2822015Assets 2016: $293,927Liabilities 2016: $234,253Net Assets 2016: $59,6742016Assets 2017: $198,505Liabilities 2017: $4,282Net Assets 2017: $194,2232017Assets 2018: $252,652Liabilities 2018: $10,876Net Assets 2018: $241,7762018Assets 2019: $371,076Liabilities 2019: $16,238Net Assets 2019: $354,8382019Assets 2020: $394,352Liabilities 2020: $39,468Net Assets 2020: $354,8842020Assets 2021: $541,018Liabilities 2021: $8,470Net Assets 2021: $532,5482021Assets 2022: $554,901Liabilities 2022: $7,195Net Assets 2022: $547,7062022Assets 2023: $580,144Liabilities 2023: $28,120Net Assets 2023: $552,0242023Assets 2024: $385,154Liabilities 2024: $6,004Net Assets 2024: $379,1502024

Highlighted filing

2024

Assets$385,154
Liabilities$6,004
Net Assets$379,150
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $639,9612010Revenue 2012: $566,037Expenses 2012: $532,718Net Income 2012: $33,3192012Revenue 2013: $596,901Expenses 2013: $564,821Net Income 2013: $32,0802013Revenue 2014: $631,372Expenses 2014: $600,879Net Income 2014: $30,4932014Revenue 2015: $616,081Expenses 2015: $669,021Net Income 2015: -$52,9402015Revenue 2016: $644,501Expenses 2016: $577,357Net Income 2016: $67,1442016Revenue 2017: $780,124Expenses 2017: $643,889Net Income 2017: $136,2352017Revenue 2018: $733,045Expenses 2018: $685,171Net Income 2018: $47,8742018Revenue 2019: $817,246Expenses 2019: $706,851Net Income 2019: $110,3952019Revenue 2020: $412,918Expenses 2020: $413,502Net Income 2020: -$5842020Revenue 2021: $640,847Expenses 2021: $469,466Net Income 2021: $171,3812021Revenue 2022: $894,080Expenses 2022: $878,922Net Income 2022: $15,1582022Revenue 2023: $1,292,902Expenses 2023: $1,287,397Net Income 2023: $5,5052023Revenue 2024: $1,295,098Expenses 2024: $1,467,972Net Income 2024: -$172,8742024

Highlighted filing

2024

Revenue$1,295,098
Expenses$1,467,972
Net Income-$172,874
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$385,154
Liabilities
$6,004
Net assets
$379,150
Revenue
$1,295,098
Expenses
$1,467,972
Net income
-$172,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$1.30$1.47$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$1.29$1.29$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.55$0.89$0.88$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.64$0.47$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$0.41$0.41$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.02$0.35$0.82$0.71$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.73$0.69$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.19$0.78$0.64$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.23$0.06$0.64$0.58$0.07
2015Summary only. Only limited summary data is available for this year.$0.26$0.27$0.01$0.62$0.67$0.05
2014Summary only. Only limited summary data is available for this year.$0.06$0.02$0.04$0.63$0.60$0.03
2013Summary only. Only limited summary data is available for this year.$0.20$0.19$0.01$0.60$0.56$0.03
2012Summary only. Only limited summary data is available for this year.$0.03$0.05$0.02$0.57$0.53$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.25$0.05$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,295,098
Mission and Program Overview

Mission

MFOA's flagship program is Canada/USA Mathcamp, a five-week summer immersion for mathematically talented high school students. The broader mission of MFOA is education, inspiration, and community-building in mathematics, with a pre-collegiate focus.

The mfoas mission is to create joyous student communities built around shared curiosity for deep mathematics, and to broaden access to these communities for highly curious and mathematically prepared young people who will thrive in them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$40,201$150,544▲ $110,343
Cash and Non-Interest-Bearing Accounts$539,511$119,832▼ $419,679
Investments Other Securities-$104,260-
Prepaid Expenses and Deferred Charges$432$518▲ $86
Total Assets$580,144$385,154▼ $194,990
Other Assets Total-$10,000-
Liabilities
Accounts Payable and Accrued Expenses$26,549$3,210▼ $23,339
Other Liabilities$1,571$2,794▲ $1,223
Total Liabilities$28,120$6,004▼ $22,116
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$552,024$379,150▼ $172,874
Total Net Assets Fund Balance$552,024$379,150▼ $172,874
Total Liabilities and Net Assets / Fund Balance$580,144$385,154▼ $194,990

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,931$7,931
Other Assets Org$10,000--
Other Securities$104,260--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marisa DebowskyExecutive DirectorFT$113,994$113,994

Board Members and Trustees

NameTitle
Daniel ZaharopolChair
Yvonne LaiVice Chair
David SavittSecretary
Gregory BurnhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$625,698
Program Service Revenue
$661,475
Investment Income
$4,260
Other Revenue
$3,665
All Other Contributions
$615,698
Change in Net Assets
$-172,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$878,036
Salaries, Compensation, and Employee Benefits$484,186
Grants and Similar Amounts Paid$105,750
Total Fundraising Expense$14,489
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$535,772--$535,772
Other Salaries and Wages$272,896$15,174$1,809$289,879
Travel$116,747$271-$117,018
Current Officers, Directors, Trustees, and Key Employees$84,534$24,060$8,173$116,767
Fees for Services Other$29,115$51,538$811$81,464
Fees for Services Accounting-$68,208-$68,208
Grants to Domestic Individuals$64,850--$64,850
Foreign Grants$40,900--$40,900
Other Employee Benefits$34,953$4,576$924$40,453
Payroll Taxes$33,062$3,232$793$37,087
Information Technology$26,402$903-$27,305
Insurance$16,656$5,267$977$22,900
All Other Expenses$8,919$2,487$33$11,439
Advertising$4,363-$969$5,332
Occupancy$1,194--$1,194
Other Expenses$1,041$35-$1,076
Total Functional Expenses$1,274,852$178,631$14,489$1,467,972
International Activity

International Summary

Employees
12
Spending
$12,555

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe Including Iceland and GreenlandProgram ServicesAdministrative-7$9,514
North America Not the United StatesProgram ServicesAdministrative-3$1,872
South AmericaProgram ServicesAdministrative-2$1,169
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
Payroll Liability$1,500
401 K Payable$1,171
Credit Cards$123
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

“The data (income/expenses, balance sheet, program accomplishments, etc.) has been reviewed by the board prior to being reported on the 990.”

Conflict of interest policy compliance Part VI line 12C

“The secretary of the board maintains a record of each board members required annual disclosures of conflicts of interest.”

CEO executive director top management comp Part VI line 15A

“Mfoa has an executive compensation policy which guides the determination of the compensation of all top management officials, officers and key employees (including the executive director). This compensation is reviewed annually at the start of the fiscal year.”

Other officer or key employee compensation Part VI line 15B

“Mfoa has an executive compensation policy which guides the determination of the compensation of all top management officials, officers and key employees (including the executive director). This compensation is reviewed annually at the start of the fiscal year.”

Governing documents etc available to public Part VI line 19

“Governance documents and financial statements are all available upon request and copies of form 990 are posted publicly on the website guidestar.”

Filing and Contact Details

Filer

Filer Name
Mathematics Foundation of America
EIN
57-1035414
Address
9450 SW GEMINI DR PMB 70335, BEAVERTON, OR 97008

Signing Officer

Name
Marisa Debowsky
Title
Executive Direc
Phone
8883714159
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
30
Volunteers
41

Preparer

Firm
Purple Sapphire Business Solutions
Address
1210 S Kalispell Way, Aurora, CO 80017
Preparer
Kirstin Reeder
Phone
7202303993
Raw XML AppendixShowing 400 of 529 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/Desc0MFOAS FLAGSHIP PROGRAM IS CANADA/USA MATHCAMP, A FIVE-WEEK SUMMER PROGRAM FOR TALENTED PRE-COLLEGIATE STUDENTS. DURING FY 23-24, WE HELD OUR 32ND YEAR OF MATHCAMP AT THE UNIVERSITY OF PUGET SOUND IN TACOMA, WASHINGTON, WITH 120 STUDENTS AND 30 STAFF COMING TOGETHER TO EXPLORE MATHEMATICAL IDEAS AND BUILD COMMUNITY. FROM GDELS INCOMPLETENESS THEOREMS TO QUANTUM COMPUTING, AND FROM KAYAKING TO PUZZLE SOLVING, MATHCAMP 2024 CREATED MATHEMATICAL AND PERSONAL GROWTH OPPORTUNITIES FOR ALL PARTICIPANTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0MFOA CONTINUES TO PROVIDE PROGRAMMING AND SUPPORT FOR MATHCAMP ALUMNI LONG AFTER THE SUMMER ENDS: FROM RECOMMENDATION LETTERS TO REUNIONS, WE STAY ENGAGED WITH OUR STUDENTS THROUGHOUT THEIR CAREER TRAJECTORIES. DURING FY 23-24, WE RAN OUR FOURTH MATHCAMP ALL-ALUMNI ONLINE REUNION, WITH 80+ ALUMS PARTICIPATING IN A WEEKEND OF NETWORKING AND SOCIAL EVENTS. WE ALSO HOSTED OUR ANNUAL RECEPTION AT THE JOINT MATHEMATICS MEETINGS-AN OPPORTUNITY TO CONNECT WITH ALUMNI FROM ALL GENERATIONS OF MATHCAMP PURSUING MATHEMATICAL RESEARCH-AND OUR ANNUAL GATHERING CELEBRATING THE MIT MYSTERY HUNT.
IRS990/ProgSrvcAccomActy3Grp/Desc0MFOAS SECOND PROGRAM, THE SUMMER MATHEMATICS PROGRAMS CONSORTIUM, BRINGS TOGETHER THE LEADERSHIP OF INTENSIVE SUMMER MATH PROGRAMS IN A COMMUNITY TO FURTHER THEIR WORK THROUGH COLLABORATION. THE CONSORTIUM AIMS TO PROMOTE AND INCREASE MATH ENRICHMENT OPPORTUNITIES NATIONWIDE FOR GRADES 6-12 STUDENTS. DURING FY 23-24, WE HELD OUR SECOND ANNUAL CONFERENCE (WITH 92 PARTICIPANTS REPRESENTING 31 PROGRAMS AND 16 RELATED ORGANIZATIONS), BEGAN BUILDING SHARED RESOURCES THAT LEVERAGE OUR COLLECTIVE ECONOMY OF SCALE, AND DESIGNED A NEW PROGRAM INCUBATOR, SCHEDULED TO LAUNCH IN 2025.
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