Civic Intelligence

Mountain Communities Recreation Foundation

990 • Fiscal year 2014 • EIN 77-0220253

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

PO Box 171Prather, CA 93651

(559) 323-1222

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

58th percentile

7.0%

Faster revenue growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$58,135

Down $14,926 (-20%) from 2013

Net Assets

Down

$58,135

Down $14,926 (-20%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$111,307

Up $7,257 (+7.0%) from 2013

Expenses

Up

$126,233

Up $22,530 (+22%) from 2013

Net Income

Down

-$14,926

Down $15,273 (-4401%) from 2013

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2010: $56,268Liabilities 2010: $0Net Assets 2010: $56,2682010Assets 2011: $66,868Liabilities 2011: $0Net Assets 2011: $66,8682011Assets 2012: $72,714Liabilities 2012: $0Net Assets 2012: $72,7142012Assets 2013: $73,061Liabilities 2013: $0Net Assets 2013: $73,0612013Assets 2014: $58,135Liabilities 2014: $0Net Assets 2014: $58,1352014Assets 2015: $61,426Liabilities 2015: $0Net Assets 2015: $61,4262015Assets 2016: $67,502Liabilities 2016: $0Net Assets 2016: $67,5022016Assets 2017: $62,424Liabilities 2017: $325Net Assets 2017: $62,0992017Assets 2018: $51,336Liabilities 2018: $325Net Assets 2018: $51,0112018Assets 2019: $50,644Liabilities 2019: $325Net Assets 2019: $50,3192019Assets 2020: $51,025Liabilities 2020: $325Net Assets 2020: $50,7002020Assets 2021: $55,286Liabilities 2021: $325Net Assets 2021: $54,9612021Assets 2022: $75,063Liabilities 2022: $325Net Assets 2022: $74,7382022Assets 2023: $33,218Net Assets 2023: $33,2182023Assets 2024: $59,144Net Assets 2024: $59,1442024

Highlighted filing

2014

Assets$58,135
Liabilities$0
Net Assets$58,135

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $73,407Expenses 2010: $70,025Net Income 2010: $3,3822010Revenue 2011: $108,100Expenses 2011: $97,500Net Income 2011: $10,6002011Revenue 2012: $99,798Expenses 2012: $93,952Net Income 2012: $5,8462012Revenue 2013: $104,050Expenses 2013: $103,703Net Income 2013: $3472013Revenue 2014: $111,307Expenses 2014: $126,233Net Income 2014: -$14,9262014Revenue 2015: $94,933Expenses 2015: $91,644Net Income 2015: $3,2892015Revenue 2016: $115,475Expenses 2016: $109,399Net Income 2016: $6,0762016Revenue 2017: $100,178Expenses 2017: $105,580Net Income 2017: -$5,4022017Revenue 2018: $106,583Expenses 2018: $117,671Net Income 2018: -$11,0882018Revenue 2019: $62,577Expenses 2019: $60,075Net Income 2019: $2,5022019Revenue 2020: $19,387Expenses 2020: $21,834Net Income 2020: -$2,4472020Revenue 2021: $31,571Expenses 2021: $27,310Net Income 2021: $4,2612021Revenue 2022: $63,641Expenses 2022: $43,864Net Income 2022: $19,7772022Revenue 2023: $81,515Expenses 2023: $84,415Net Income 2023: -$2,9002023Revenue 2024: $114,967Expenses 2024: $89,041Net Income 2024: $25,9262024

Highlighted filing

2014

Revenue$111,307
Expenses$126,233
Net Income-$14,926
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$127,752
Mission and Program Overview

Mission

Co-ordinate and operate youth & adult sports league, excess of 1,000 youth & adults participate & benefit in the mountain communities of auberry, prather, tollhouse & shaver lake.

Community youth/adult sports

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$73,061$58,135▼ $14,926
Land, Buildings, and Equipment, Net$32,399$36,952▲ $4,553
Cash and Non-Interest-Bearing Accounts$40,661$21,183▼ $19,478
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$73,061$58,135▼ $14,926
Other Assets Total$1$0▼ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$73,061$58,135▼ $14,926
Total Liabilities and Net Assets / Fund Balance$73,061$58,135▼ $14,926

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,952-$36,952
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenny RosePresident & CEO
Danny YoungVice President
Steve ByrdDirector
Steve WilsonDirector
Sunny McdonaldDirector
Janeen Mc CorkleSecretary
Toni SimonianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,200
Program Service Revenue
$84,264
Investment Income
$21
Other Revenue
$22,822
All Other Contributions
$4,200
Change in Net Assets
$-14,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,083
Salaries, Compensation, and Employee Benefits$8,990
Grants and Similar Amounts Paid$5,160
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$9,286--$9,286
Other Salaries and Wages$8,052--$8,052
Insurance$5,223$625-$5,848
Grants to Domestic Individuals$2,600--$2,600
Grants to Domestic Orgs$2,560--$2,560
Fees for Services Accounting$900$315-$1,215
Conferences and Meetings$418$612-$1,030
Payroll Taxes$938--$938
Office Expenses$106$702-$808
Other Expenses$10--$10
Total Functional Expenses$123,979$2,254$0$126,233
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,267
Fundraising Direct Expenses$16,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pizza & Product Sales Fund Raising$35,872$35,872$5,496$30,376
Total Events$35,872$35,872$15,875$19,997
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

Year end tax returns are submitted to the governing body for the boards review and approval after they are filed.

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

Financial data given upon written request

Filing and Contact Details

Filer

Filer Name
Mountain Community Recreation Foundation
EIN
77-0220253
Phone
5593231222
Address
PO BOX 171, PRATHER, CA 93651

Signing Officer

Name
Toni Simonian
Title
Treasurer
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
2
Volunteers
110

Preparer

Firm
Gary Pollastrini CPA
Address
PO BOX 356, AUBERRY, CA 93602-0356
Preparer
Gary Pollastrini
Phone
5598553737
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - WE ARE REQUESTING THAT ANY PENALTIES FOR LATE FILING BE ABATED DUE TO EXTENUATING CIRCUMSTANCES. THE 1ST EXTENSION WAS MAILED AND RECEIVED IN A TIMELY FASHION. HOWEVER THE 2ND EXTENSION FOR ADDITIONAL TIME TO FILE WAS REJECTED BY THE IRS STATING THAT THE 1ST EXTENSION WAS NOT RECEIVED. COPIES ARE ENCLUDED WITH THIS RETURN.

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IRS990/RevenueAmt084264
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt073061
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt058135
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07309
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt025794
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0123637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt011700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0120820
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0114184
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt080716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0451057
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0214
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt0476851
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0127837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt016435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0124320
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0121493
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt086766
IRS990ScheduleA/Total509Grp/TotalAmt0476851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0127858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt016478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0124363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0121560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt086806
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0477065
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt036952
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036952
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036952
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015875
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PIZZA & PRODUCT SALES FUND RAISING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010379
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010379
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035872
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035872
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035872
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035872
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019997
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05496
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05496
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - WE ARE REQUESTING THAT ANY PENALTIES FOR LATE FILING BE ABATED DUE TO EXTENUATING CIRCUMSTANCES. THE 1ST EXTENSION WAS MAILED AND RECEIVED IN A TIMELY FASHION. HOWEVER THE 2ND EXTENSION FOR ADDITIONAL TIME TO FILE WAS REJECTED BY THE IRS STATING THAT THE 1ST EXTENSION WAS NOT RECEIVED. COPIES ARE ENCLUDED WITH THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YEAR END TAX RETURNS ARE SUBMITTED TO THE GOVERNING BODY FOR THE BOARDS REVIEW AND APPROVAL AFTER THEY ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCIAL DATA GIVEN UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt073061
IRS990/TotalAssetsEOYAmt058135
IRS990/TotalAssetsGrp/BOYAmt073061
IRS990/TotalAssetsGrp/EOYAmt058135
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04200
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02254
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123979
IRS990/TotalFunctionalExpensesGrp/TotalAmt0126233
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073061
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt058135
IRS990/TotalProgramServiceExpensesAmt0123979
IRS990/TotalProgramServiceRevenueAmt084264
IRS990/TotalRevenueGrp/ExclusionAmt019997
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084285
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111307
IRS990/TotalVolunteersCnt0110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt058135
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.59$0.59$1.15$0.89$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.82$0.84$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.64$0.44$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.32$0.27$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.19$0.22$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.50$0.63$0.60$0.03
2018Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$1.07$1.18$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.00$1.06$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.15$1.09$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.95$0.92$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.11$1.26$0.15
2013Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$1.04$1.04$0.00
2012Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$1.00$0.94$0.06
2011Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$1.08$0.98$0.11
2010Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.73$0.70$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits