Civic Intelligence

Mountain Top Athletics Inc

EIN 87-1553502 • 501(c)3 • Mount Shasta, CA

990-N CoverageNTEE N99

Profile

To fill a need in communities that do not have access to sports, facilities, or classes that promote exercise, health, and foundational mechanics.

201 Pine Ridge AvenueMount Shasta, CA 96067

mountaintopathletics.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

NTEE N • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

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

NTEE N • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-0.5%

Higher net margin than 27% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

NTEE N • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

$800

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$800

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin27th percentile

Revenue

$69,214

No earlier filing loaded for comparison.

Expenses

$69,565

No earlier filing loaded for comparison.

Net Income

-$351

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$800$600$400$200$0Assets 2024: $800Liabilities 2024: $0Net Assets 2024: $8002024

Highlighted filing

2024

Assets$800
Liabilities$0
Net Assets$800
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KRevenue 2024: $69,214Expenses 2024: $69,565Net Income 2024: -$3512024

Highlighted filing

2024

Revenue$69,214
Expenses$69,565
Net Income-$351
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$800
Liabilities
$0
Net assets
$800
Revenue
$69,214
Expenses
$69,565
Net income
-$351
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$69.2$69.6$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$80,951
Mission and Program Overview

Mission

To fill a need in communities that do not have access to sports, facilities, or classes that promote exercise, health, and foundational mechanics.

Program Services

DescriptionGrantsExpenses
COMMUNITY SERVICE: PROVIDING YOUTH SPORTS TO THE COMMUNITY$0$61,363
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL CARPENTERPresident-$0--
NOELLE COLLIERVice President-$0--
ROBERT WESTSecretary-$0--
RONALD MORRISTreasurer-$0--
CHRISTOPHER RIVERAExecutive Director-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concessions$16,000$16,000-$16,000
Golf Tournament$13,000$13,000-$13,000
Total Events$38,487$38,487$11,737$26,750
Filing and Contact Details

Filer

Filer Name
Mountain Top Athletics Inc
EIN
87-1553502
Phone
5302767432
Address
201 PINE RIDGE AVENUE, MOUNT SHASTA, CA 96067

Signing Officer

Name
Christopher Rivera
Title
Executive Director
Phone
5302767432
Signed
2025-08-21
Discuss with paid preparer
Yes

Preparer

Firm
Mcgregor and Company Llp
Address
POST OFFICE BOX 135, COLUMBIA, SC 29202
Preparer
Steven S Luoma CPA
Phone
8037870003
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: website. Amount: 8,200. Description: player entry fees. Amount: 6,412. Description: marketing. Amount: 2,502. Description: equipment. Amount: 10,293. Description: travel. Amount: 11,889. Description: scholarships. Amount: 13,724. Description: insurance. Amount: 3,545. Total to form 990-ez, line 16: 56,565.”

Raw XML Appendix162 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL CARPENTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NOELLE COLLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT WEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RONALD MORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTOPHER RIVERA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt056565
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO FILL A NEED IN COMMUNITIES THAT DO NOT HAVE ACCESS TO SPORTS, FACILITIES, OR CLASSES THAT PROMOTE EXERCISE, HEALTH, AND FOUNDATIONAL MECHANICS.
IRS990EZ/ProgramServiceRevenueAmt020263
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt042464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt042464
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042464
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: WEBSITE. AMOUNT: 8,200. DESCRIPTION: PLAYER ENTRY FEES. AMOUNT: 6,412. DESCRIPTION: MARKETING. AMOUNT: 2,502. DESCRIPTION: EQUIPMENT. AMOUNT: 10,293. DESCRIPTION: TRAVEL. AMOUNT: 11,889. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 13,724. DESCRIPTION: INSURANCE. AMOUNT: 3,545. TOTAL TO FORM 990-EZ, LINE 16: 56,565.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05302767432
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
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ReturnHeader/Filer/EIN0871553502
ReturnHeader/Filer/PhoneNum05302767432
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ReturnHeader/Filer/USAddress/CityNm0MOUNT SHASTA
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-19
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ReturnHeader/ReturnTs02025-09-08T10:20:54-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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