Civic Intelligence

Mountain Area Youth Organization

EIN 77-0518514 • 501(c)3 • Oakhurst, CA

Profile

To enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

PO Box 2757Oakhurst, CA 93644

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

40th percentile

0.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

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.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

44%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$304,523

Up $13,258 (+4.6%) from 2024

Liabilities

Up

$18,946

Up $18,946 from 2024

Net Assets

Down

$285,577

Down $5,688 (-2.0%) from 2024

Revenue

Up

$2,045,695

Up $620,925 (+44%) from 2024

Expenses

Up

$2,037,056

Up $773,453 (+61%) from 2024

Net Income

Down

$8,639

Down $152,528 (-95%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $83,342Net Assets 2011: $83,3422011Assets 2012: $47,197Liabilities 2012: $02012Assets 2013: $129,240Net Assets 2013: $129,2402013Assets 2014: $134,846Net Assets 2014: $134,8462014Assets 2015: $138,519Net Assets 2015: $138,5192015Assets 2016: $127,720Net Assets 2016: $127,7202016Assets 2017: $148,112Net Assets 2017: $148,1122017Assets 2018: $121,473Net Assets 2018: $121,4732018Assets 2019: $96,587Liabilities 2019: $48,021Net Assets 2019: $48,5662019Assets 2020: $121,864Liabilities 2020: $17,961Net Assets 2020: $103,9032020Assets 2021: $149,880Liabilities 2021: $02021Assets 2022: $150,306Liabilities 2022: $0Net Assets 2022: $150,3062022Assets 2023: $132,974Liabilities 2023: $0Net Assets 2023: $132,9742023Assets 2024: $291,265Liabilities 2024: $0Net Assets 2024: $291,2652024Assets 2025: $304,523Liabilities 2025: $18,946Net Assets 2025: $285,5772025

Highlighted filing

2025

Assets$304,523
Liabilities$18,946
Net Assets$285,577

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $77,591Expenses 2011: $110,471Net Income 2011: -$32,8802011Revenue 2012: $68,505Expenses 2012: $104,650Net Income 2012: -$36,1452012Revenue 2013: $144,012Expenses 2013: $61,969Net Income 2013: $82,0432013Revenue 2014: $78,253Expenses 2014: $72,647Net Income 2014: $5,6062014Revenue 2015: $83,028Expenses 2015: $79,355Net Income 2015: $3,6732015Revenue 2016: $84,035Expenses 2016: $94,834Net Income 2016: -$10,7992016Revenue 2017: $108,399Expenses 2017: $88,007Net Income 2017: $20,3922017Revenue 2018: $76,306Expenses 2018: $102,945Net Income 2018: -$26,6392018Revenue 2019: $48,674Expenses 2019: $121,581Net Income 2019: -$72,9072019Revenue 2020: $112,043Expenses 2020: $56,706Net Income 2020: $55,3372020Revenue 2021: $67,714Expenses 2021: $44,297Net Income 2021: $23,4172021Revenue 2022: $159,447Expenses 2022: $134,705Net Income 2022: $24,7422022Revenue 2023: $537,958Expenses 2023: $553,665Net Income 2023: -$15,7072023Revenue 2024: $1,424,770Expenses 2024: $1,263,603Net Income 2024: $161,1672024Revenue 2025: $2,045,695Expenses 2025: $2,037,056Net Income 2025: $8,6392025

Highlighted filing

2025

Revenue$2,045,695
Expenses$2,037,056
Net Income$8,639

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.02$0.29$2.05$2.04$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$1.42$1.26$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.54$0.55$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$0.16$0.13$0.02
2021Summary only. Only limited summary data is available for this year.$0.15$0.00$0.07$0.04$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.02$0.10$0.11$0.06$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.05$0.05$0.05$0.12$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.12$0.08$0.10$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.11$0.09$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.08$0.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.08$0.08$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.08$0.07$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.14$0.06$0.08
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.07$0.10$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.08$0.11$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$2,045,695
Mission and Program Overview

Mission

See Part III statement

To develop and coordinate educational and recreational programs to benefit the mountain area youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$291,265$285,577▼ $5,688
Land, Buildings, and Equipment, Net$86,684$153,579▲ $66,895
Cash and Non-Interest-Bearing Accounts$204,581$150,467▼ $54,114
Other Notes and Loans Receivable, Net-$477-
Total Assets$291,265$304,523▲ $13,258
Liabilities
Accounts Payable and Accrued Expenses-$18,946-
Total Liabilities$0$18,946▲ $18,946
Net Assets / Fund Balance
Total Net Assets Fund Balance$291,265$285,577▼ $5,688
Total Liabilities and Net Assets / Fund Balance$291,265$304,523▲ $13,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,450$166,062-
Equipment$92,129$8,789-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jenifer CastilloPresident
Douglas MacaulayVice President
Ashley GriffinSecretary
Melanie BarkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$176,840
Program Service Revenue
$1,868,855
Investment Income
$0
Other Revenue
$0
All Other Contributions
$33,488
Change in Net Assets
$8,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,552,384
Other Expenses$484,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,552,384--$1,552,384
Insurance$58,132--$58,132
Travel$45,407--$45,407
Occupancy$32,676--$32,676
Other Expenses$19,736--$19,736
Depreciation Depletion$11,889--$11,889
Fees for Services Accounting$7,925--$7,925
All Other Expenses$2,501--$2,501
Total Functional Expenses$2,037,056$0$0$2,037,056
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tree Auction----
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
No
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
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 governing body review Part VI line 11

Treasurer reviewed and approved financials and tax return.

Conflict of interest policy compliance Part VI line 12C

Director and Admin regularly review conflict policy to insure compliance.

CEO executive director top management comp Part VI line 15A

Executive Director is only one on payroll. Members of executive Board conducts 6 month review of Executive Director.

Governing documents etc available to public Part VI line 19

Form avaialbe to public upon request.

Filing and Contact Details

Filer

Filer Name
Mountain Area Youth Organization
EIN
77-0518514
In Care Of
% Melanie Barker
Address
PO BOX 2757, Oakhurst, CA 93644

Signing Officer

Name
Melanie Barker
Title
Treasurer
Phone
5597603860
Signed
2025-11-16
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
89

Preparer

Firm
Busy Bee Accounting Services Inc
Address
40011 Indian Springs Rd, Oakhurst, CA 93644
Preparer
Jenifer Castillo
Phone
5596762129
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

To provide services to local school districts under the elop grants. Currently have 6 school sites and provide services for over 1000 members across the moutnain.

Explanation of other changes in net assets or fund balances Part XI line 9

To adjust current year depreciation

List of other fees for services expenses Part IX line 11G

Contract labor for introductory summer program and consulatation for compliance for new My Club formation.

Part III response or note to any other line in Part III

To enable all young people especially those who need us most, to reach their full potential as productive, caring responsible citizens.

Raw XML Appendix350 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/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt061450
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0166062
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0227512
IRS990ScheduleD/EquipmentGrp/BookValueAmt092129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08789
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0100918
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0153579
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Tree Auction
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Treasurer reviewed and approved financials and tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Director and Admin regularly review conflict policy to insure compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director is only one on payroll. Members of executive Board conducts 6 month review of Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form avaialbe to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROVIDE SERVICES TO LOCAL SCHOOL DISTRICTS UNDER THE ELOP GRANTS. CURRENTLY HAVE 6 SCHOOL SITES AND PROVIDE SERVICES FOR OVER 1000 MEMBERS ACROSS THE MOUTNAIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5To adjust current year depreciation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contract labor for introductory summer program and consulatation for compliance for new My Club formation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7To enable all young people especially those who need us most, to reach their full potential as productive, caring responsible citizens.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsEOYAmt0304523
IRS990/TotalAssetsGrp/BOYAmt0291265
IRS990/TotalAssetsGrp/EOYAmt0304523
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IRS990/TotalContributionsAmt0176840
IRS990/TotalEmployeeCnt089
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02037056
IRS990/TotalFunctionalExpensesGrp/TotalAmt02037056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt018946
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt018946
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0291265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0285577
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02037056
IRS990/TotalProgramServiceRevenueAmt01868855
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01868855
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02045695
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0291265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0304523
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt045407
IRS990/TravelGrp/TotalAmt045407
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MELANIE BARKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05597603860
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mountain Area Youth Organization
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0770518514
ReturnHeader/Filer/InCareOfNm0% Melanie Barker
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2757
ReturnHeader/Filer/USAddress/CityNm0Oakhurst
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093644
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851268144
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Busy Bee Accounting Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040011 Indian Springs Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakhurst
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093644
ReturnHeader/PreparerPersonGrp/PhoneNum05596762129
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENIFER CASTILLO
ReturnHeader/ReturnTs02025-11-17T10:55:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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