Civic Intelligence

Mountain Area Preservation Foundation

EIN 68-0148964 • 501(c)3 • Truckee, CA

Pub. 78 Eligible

View Organization Page

Profile

Preserve and protect open space in the Truckee region through collaboration, education and stewardship. Sustain the authentic community character of the Truckee region by protecting the diversity of the environment, culture and economy. Advocate for responsible land use decisions and smart growth in the region.

PO Box 25Truckee, CA 96160

mountainareapreservation.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.31x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.84x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

56th percentile

7.3%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

86th percentile

$136,033

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

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

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

67th percentile

18%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$1,600,309

Up $296,334 (+23%) from 2023

Liabilities

Up

$492,157

Up $253,844 (+107%) from 2023

Net Assets

Up

$1,108,152

Up $42,490 (+4.0%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin56th percentile

Revenue

Up

$584,158

Up $140,512 (+32%) from 2023

Expenses

Up

$541,668

Up $134,403 (+33%) from 2023

Net Income

Up

$42,490

Up $6,109 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $78,200Liabilities 2011: $02011Assets 2012: $132,081Liabilities 2012: $02012Assets 2013: $137,509Liabilities 2013: $02013Assets 2014: $1,040,552Liabilities 2014: $0Net Assets 2014: $1,040,5522014Assets 2015: $1,292,280Liabilities 2015: $0Net Assets 2015: $1,292,2802015Assets 2016: $1,227,151Liabilities 2016: $7,476Net Assets 2016: $1,219,6752016Assets 2017: $1,168,485Liabilities 2017: $9,427Net Assets 2017: $1,159,0582017Assets 2018: $1,098,443Liabilities 2018: -$52,711Net Assets 2018: $1,151,1542018Assets 2019: $1,243,275Liabilities 2019: $47,800Net Assets 2019: $1,195,4752019Assets 2020: $1,470,656Liabilities 2020: $244,482Net Assets 2020: $1,226,1742020Assets 2021: $1,360,906Liabilities 2021: $364,481Net Assets 2021: $996,4252021Assets 2022: $1,097,430Liabilities 2022: $68,149Net Assets 2022: $1,029,2812022Assets 2023: $1,303,975Liabilities 2023: $238,313Net Assets 2023: $1,065,6622023Assets 2024: $1,600,309Liabilities 2024: $492,157Net Assets 2024: $1,108,1522024

Highlighted filing

2024

Assets$1,600,309
Liabilities$492,157
Net Assets$1,108,152
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $62,269Expenses 2011: $86,047Net Income 2011: -$23,7782011Revenue 2012: $133,040Expenses 2012: $79,159Net Income 2012: $53,8812012Revenue 2013: $149,842Expenses 2013: $144,414Net Income 2013: $5,4282013Revenue 2014: $1,073,614Expenses 2014: $170,571Net Income 2014: $903,0432014Revenue 2015: $451,244Expenses 2015: $198,042Net Income 2015: $253,2022015Revenue 2016: $358,216Expenses 2016: $430,821Net Income 2016: -$72,6052016Revenue 2017: $247,866Expenses 2017: $308,483Net Income 2017: -$60,6172017Revenue 2018: $287,637Expenses 2018: $295,541Net Income 2018: -$7,9042018Revenue 2019: $310,229Expenses 2019: $265,908Net Income 2019: $44,3212019Revenue 2020: $280,749Expenses 2020: $250,050Net Income 2020: $30,6992020Revenue 2021: $830,183Expenses 2021: $1,059,932Net Income 2021: -$229,7492021Revenue 2022: $418,408Expenses 2022: $385,553Net Income 2022: $32,8552022Revenue 2023: $443,646Expenses 2023: $407,265Net Income 2023: $36,3812023Revenue 2024: $584,158Expenses 2024: $541,668Net Income 2024: $42,4902024

Highlighted filing

2024

Revenue$584,158
Expenses$541,668
Net Income$42,490
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
$1,600,309
Liabilities
$492,157
Net assets
$1,108,152
Revenue
$584,158
Expenses
$541,668
Net income
$42,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.49$1.11$0.58$0.54$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.24$1.07$0.44$0.41$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.07$1.03$0.42$0.39$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.36$0.36$1.00$0.83$1.06$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.24$1.23$0.28$0.25$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.05$1.20$0.31$0.27$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.05$1.15$0.29$0.30$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.01$1.16$0.25$0.31$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.36$0.43$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.45$0.20$0.25
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$1.07$0.17$0.90
2013Summary only. Only limited summary data is available for this year.$0.14$0.00$0.15$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.08$0.05
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.06$0.09$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$616,051
Mission and Program Overview

Mission

Preserve and protect open space in the Truckee region through collaboration, education, and stewardship for future generations. Sustain the authentic community character of the Truckee region, by protecting the diversity of the environment, culture and economy. Advocate for responsibile land use decisions and smart growth in the Truckee region.

To preserve the Truckee-Tahoe regions mountain character and natural environment for present and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,064,647$1,252,816▲ $188,169
Rtn Earn Endowment Incm Other Fnds$1,065,662$1,108,152▲ $42,490
Cash and Non-Interest-Bearing Accounts$237,949$342,272▲ $104,323
Prepaid Expenses and Deferred Charges$1,379$5,221▲ $3,842
Total Assets$1,303,975$1,600,309▲ $296,334
Liabilities
Deferred Revenue$238,313$492,157▲ $253,844
Total Liabilities$238,313$492,157▲ $253,844
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,065,662$1,108,152▲ $42,490
Total Liabilities and Net Assets / Fund Balance$1,303,975$1,600,309▲ $296,334
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alexis OllarExecutive DirectorFT$136,033$136,033

Board Members and Trustees

NameTitle
Dan HaasDirector, President
Kristen MayerDirector, Vice President, Treasurer
John ZemaitisDirector
Jon MarksDirector
Shannon EckmeyerDirector
Stefanie OlivieriDirector
Stephanie FuhrmanDirector
Tiffany ConnolyDirector
Victoria EstevezDirector
Amy CorneliusDirector, Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$441,527
Program Service Revenue
$0
Investment Income
$21,486
Other Revenue
$121,145
All Other Contributions
$306,794
Change in Net Assets
$42,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$347,346
Other Expenses$194,322
Total Fundraising Expense$155,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,228$26,468$57,347$147,043
Current Officers, Directors, Trustees, and Key Employees$58,496$24,486$53,053$136,035
Other Expenses$120,008$2,103$14,076$120,008
Other Employee Benefits$15,190$6,359$13,777$35,326
Payroll Taxes$8,837$3,699$8,015$20,551
Occupancy$10,692$4,454$2,673$17,819
Office Expenses$6,034$2,514$1,508$10,056
Pension Plan Contributions$3,608$1,510$3,273$8,391
Insurance-$3,970-$3,970
Conferences and Meetings$3,172--$3,172
All Other Expenses--$1,733$1,733
Fees for Services Accounting-$1,268-$1,268
Information Technology$724$302$181$1,207
Total Functional Expenses$303,124$82,908$155,636$541,668
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$153,038
Fundraising Direct Expenses$31,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sierra Forage dinner$123,086$123,086$480$122,606
Wild Scenic FF$29,952$29,952$10,098$19,854
Total Events$153,038$153,038$31,893$121,145
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
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
No
Other officer compensation reviewed
No
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, Section A, Line 6

“Mountain Area Preservatio MAP is a membership organization.”

Form 990, Part VI, Section A, Line 7A

“The membership elects the president.”

Form 990, Part VI, Section A, Line 8A

“The organization documents the meeting of the Board of Directors with minutes.”

Form 990, Part VI, Section A, Line 8B

“The organization documents the meeting of the committees with minutes.”

Form 990, Part VI, Section B, Line 11

“The 990 is reviewed by the Board of Directors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Each Board Member completes a conflict of interest disclosure annually.”

Form 990, Part VI, Section C, Line 18

“The organization makes available copies of the 990 and 1023 upon request. Additionally, those forms are available for viewing on the Attorney Generals Registry of Charitable Trusts and Guidstar websites.”

Filing and Contact Details

Filer

Filer Name
Mountain Area Preservation Foundation
EIN
68-0148964
Phone
5305826751
Address
PO Box 25, Truckee, CA 96160
Doing Business As
Mountain Area Preservation

Signing Officer

Name
Amy Cornelius
Title
Secretary
Phone
5305826751
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Cornelius
Formed
1987
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
4

Preparer

Preparer
Sally Lyon
Phone
5305824943
Raw XML AppendixShowing 400 of 469 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/MissionDesc0Preserve and protect open space in the Truckee region through collaboration, education and stewardship. Sustain the authentic community character of the Truckee region by protecting the diversity of the environment, culture and economy. Advocate for responsible land use decisions and smart growth in the region.
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IRS990/PrincipalOfficerNm0Amy Cornelius
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IRS990/ProgSrvcAccomActy2Grp/Desc0Mountain Area Preservation believes in building community strengths by consistently participating in the public process and providing the public with information and by being an example to others.
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036111
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011992
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt052653
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleG/EmailSolicitationsInd0X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Wild Scenic FF
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Sierra Forage dinner
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IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mountain Area Preservatio MAP is a membership organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership elects the president.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization documents the meeting of the Board of Directors with minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization documents the meeting of the committees with minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 is reviewed by the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Each Board Member completes a conflict of interest disclosure annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes available copies of the 990 and 1023 upon request. Additionally, those forms are available for viewing on the Attorney Generals Registry of Charitable Trusts and Guidstar websites.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 18

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