Civic Intelligence

Mazamas

990 • Fiscal year 2014 • EIN 93-0408077

Oct 01, 2013 to Sep 30, 2014 • Filed on Jun 19, 2015

527 SW 43rd Avenue97215

(503) 227-2345

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

77th percentile

18%

Higher net margin than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$80,250

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

46%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$2,139,855

Up $672,719 (+46%) from 2013

Net Assets

Up

$1,557,533

Up $241,306 (+18%) from 2013

Liabilities

Up

$582,322

Up $431,413 (+286%) from 2013

Revenue

$1,741,564

No earlier filing loaded for comparison.

Expenses

Up

$1,427,599

Up $409,689 (+40%) from 2013

Net Income

$313,965

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $809,924Liabilities 2010: $153,434Net Assets 2010: $656,4902010Assets 2011: $1,215,376Liabilities 2011: $157,386Net Assets 2011: $1,057,9902011Assets 2012: $1,235,520Liabilities 2012: $144,740Net Assets 2012: $1,090,7802012Assets 2013: $1,467,136Liabilities 2013: $150,909Net Assets 2013: $1,316,2272013Assets 2014: $2,139,855Liabilities 2014: $582,322Net Assets 2014: $1,557,5332014Assets 2015: $1,508,522Liabilities 2015: $244,399Net Assets 2015: $1,264,1232015Assets 2016: $1,721,040Liabilities 2016: $311,256Net Assets 2016: $1,409,7842016Assets 2017: $2,114,336Liabilities 2017: $467,888Net Assets 2017: $1,646,4482017Assets 2018: $1,665,114Liabilities 2018: $841,137Net Assets 2018: $823,9772018Assets 2019: $1,222,541Liabilities 2019: $797,382Net Assets 2019: $425,1592019Assets 2020: $3,219,178Liabilities 2020: $260,237Net Assets 2020: $2,958,9412020Assets 2021: $3,300,644Liabilities 2021: $171,311Net Assets 2021: $3,129,3332021Assets 2022: $2,923,844Liabilities 2022: $160,131Net Assets 2022: $2,763,7132022Assets 2023: $2,963,350Liabilities 2023: $235,901Net Assets 2023: $2,727,4492023Assets 2024: $3,370,813Liabilities 2024: $226,313Net Assets 2024: $3,144,5002024

Highlighted filing

2014

Assets$2,139,855
Liabilities$582,322
Net Assets$1,557,533

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,013,8352010Expenses 2011: $958,4862011Expenses 2012: $800,2382012Expenses 2013: $1,017,9102013Revenue 2014: $1,741,564Expenses 2014: $1,427,599Net Income 2014: $313,9652014Revenue 2015: $1,023,484Expenses 2015: $1,240,518Net Income 2015: -$217,0342015Revenue 2016: $1,483,524Expenses 2016: $1,257,579Net Income 2016: $225,9452016Revenue 2017: $2,173,813Expenses 2017: $1,852,758Net Income 2017: $321,0552017Revenue 2018: $1,075,796Expenses 2018: $1,809,652Net Income 2018: -$733,8562018Revenue 2019: $1,189,418Expenses 2019: $1,588,236Net Income 2019: -$398,8182019Revenue 2020: $3,705,464Expenses 2020: $1,171,682Net Income 2020: $2,533,7822020Revenue 2021: $1,071,077Expenses 2021: $950,328Net Income 2021: $120,7492021Revenue 2022: $766,043Expenses 2022: $937,009Net Income 2022: -$170,9662022Revenue 2023: $711,341Expenses 2023: $796,107Net Income 2023: -$84,7662023Revenue 2024: $1,405,909Expenses 2024: $1,052,728Net Income 2024: $353,1812024

Highlighted filing

2014

Revenue$1,741,564
Expenses$1,427,599
Net Income$313,965
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jun 19, 2015
Return Version
2013v4.0
Gross Receipts
$1,753,307
Mission and Program Overview

Mission

Mazamas promotes moutaineering and wilderness exploration. The organization also collects and disseminates authoritative and scientific information concerning mountains and wilderness, and encourages the preservation of the natural world.

Mazamas promotes mountaineering through education, climbing, hiking, fellowship, safety and the exploration & protection of mountain environments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$368,939$893,762▲ $524,823
Pledges and Grants Receivable$379,825$307,166▼ $72,659
Savings and Temporary Cash Investments$356,386$304,917▼ $51,469
Cash and Non-Interest-Bearing Accounts$56,629$274,912▲ $218,283
Land, Buildings, and Equipment, Net$162,445$186,382▲ $23,937
Prepaid Expenses and Deferred Charges$104,774$130,997▲ $26,223
Other Notes and Loans Receivable, Net-$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-
Total Assets$1,467,136$2,139,855▲ $672,719
Other Assets Total$38,138$41,719▲ $3,581
Liabilities
Grants Payable-$385,800-
Deferred Revenue$119,130$156,942▲ $37,812
Accounts Payable and Accrued Expenses$31,779$39,580▲ $7,801
Total Liabilities$150,909$582,322▲ $431,413
Net Assets / Fund Balance
Temporarily Rstr Net Assets$479,169$1,310,717▲ $831,548
Unrestricted Net Assets$837,058$246,816▼ $590,242
Total Net Assets Fund Balance$1,316,227$1,557,533▲ $241,306
Total Liabilities and Net Assets / Fund Balance$1,467,136$2,139,855▲ $672,719

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$105,151$377,744-
Other Land Buildings$36,068--
Equipment$30,709$87,911-
Leasehold Improvements$14,454$4,519-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$4,053,150$475,800▲ $264,328$63,468$3,772,810
2012$3,609,519$293,920▲ $339,135$81,924$4,053,150
2011$3,287,344$115,100▲ $398,220$84,145$3,609,519
2010$3,224,640$215,303▼ $17,074$17,925$3,287,344
2009$229,982$192,697▲ $75,000-$3,224,640
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lee DavisExecutive DirectorFT$80,250$80,250

Board Members and Trustees

NameTitle
Bronson PotterPresident
Sojo HendrixVice President
Amy MendenhallDirector
Heather CampbellDirector
Joan ZuberDirector
Judith BakerDirector
Kate EvansDirector
Meg GoldbergSecretary
Terry DonaheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,253,358
Program Service Revenue
$438,425
Investment Income
$90
Other Revenue
$49,691
All Other Contributions
$1,095,701
Change in Net Assets
$313,965

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,741,564
Revenue Not Reported on Form 990
$17,341
Total Revenue per Audited Statements
$1,758,905
Total Revenue per Form 990
$1,741,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$701,598
Grants and Similar Amounts Paid$437,866
Salaries, Compensation, and Employee Benefits$288,135
Total Fundraising Expense$41,668
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$410,776--$410,776
Other Salaries and Wages$118,463$34,749$4,739$157,951
Fees for Services Other$44,727$48,247$11,144$104,118
Insurance$68,581$23,346-$91,927
Current Officers, Directors, Trustees, and Key Employees$25,800$51,600$8,600$86,000
All Other Expenses$56,204$22,931$3,179$82,314
Office Expenses$26,043$32,260$1,903$60,206
Occupancy$40,816$19-$40,835
Other Expenses$22,820$3,185$4,849$30,854
Grants to Domestic Individuals$27,090--$27,090
Payroll Taxes$18,566$5,446$743$24,755
Other Employee Benefits$15,171$3,340$918$19,429
Depreciation Depletion$17,093--$17,093
Conferences and Meetings$1,291$4,668$51$6,010
Advertising$275$633$133$1,041
Total Functional Expenses$1,146,297$239,634$41,668$1,427,599

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,517,599
Expenses per Audited Statements$1,427,599
Total Expenses per Form 990$1,427,599
Expenses Not Reported on Form 990$90,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
91-1829996-509(a) (3)Supporting Organization$385,800
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,827
Fundraising Direct Expenses$11,743
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$18,827$18,827$11,743$7,084
Total Events$18,827$18,827$11,743$7,084
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
Yes
Audit committee
Yes
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
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, Part VI, Line 11B: Form 990 Review Process

A draft of the form 990 is provided to the board prior to filing and the president reviews and approves a draft of the form before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Applies to members of the executive council, committee chairs and employees. These individuals are required to immediately report any suspected appearance of conflict.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The president reviews the executive director's performance and adjusts compensation. The executive director reviews other staff positions and adjusts compensation.

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

Governing documents, conflict of interest policy and financial statements are available on the members section of the organization's website. Reasonable requests for financial information and governing documents may be requested at the mazama offices.

Filing and Contact Details

Filer

EIN
93-0408077
Phone
5032272345

Signing Officer

Name
Lee Davis
Title
Executive Director
Signed
2015-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Davis
Formed
1946
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
600

Preparer

Preparer
Kris Oliveira CPA
Phone
5032223338
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: educational programs: * classes and education - each year we teach over 900 students a variety of courses in mountaineering related fields for students of all levels. Non-members may participate in classes and all activities offered through the mazamas. Class lectures are open to those who are not enrolled in the class. We offer classes in basic and intermediate mountaineering, advanced rock climbing, advanced snow and ice climbing, summer and winter rock review, ski mountaineering, mountaineering first aid, expedition training, and nordic skiing. * research - the mazamas gives grants that fund research related to the alpine environment including the long-term study of glaciers. Numerous photos are archived for public use. * evening programs - informative and entertaining programs are held at the mazama mountaineering center each wednesday evening, october through may. The outdoor-oriented programs are free and open to the public, and range from movies and slide shows to lectures and demonstrations. * youth outreach - the mazamas has partnered with impact northwest and portland public schools through the sun program to teach students of middle-school age about climbing, hiking, outdoor safety and stewardship. 10-20 students per year, some of whom have never been on a hike in the gorge or to mt. Hood, have the opportunity to build their wilderness skills and experience mazama lodge, mt. Hood, navigation courses and hiking. Other program services 5: member services: publications - we publish a monthly bulletin, membership roster and annual journal, all distributed to members as part of their membership. Non-members may also subscribe to the bulletin for a fee. The bulletin contains news of our day-to-day activities, activities schedules, and reports on actions taken by the executive council and standing committees. The mazama annual features articles, reports and photographs of significant events and activities of the previous year.

Other Changes In Net Assets Or Fund Balances - Other Increases

Amortization of in-kind contribution receivable = $17341

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

To support the activities of the mazamas.

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IRS990/MissionDesc0MAZAMAS PROMOTES MOUTAINEERING AND WILDERNESS EXPLORATION. THE ORGANIZATION ALSO COLLECTS AND DISSEMINATES AUTHORITATIVE AND SCIENTIFIC INFORMATION CONCERNING MOUNTAINS AND WILDERNESS, AND ENCOURAGES THE PRESERVATION OF THE NATURAL WORLD.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ACTIVITIES & EVENTS: OUTINGS (ADVENTURE TOURS) RANGE IN DURATION FROM FIVE DAYS TO THREE WEEKS. THEY VARY IN SCOPE AND NUMBER FROM YEAR TO YEAR, DEPENDING ON THE VOLUNTEER LEADERSHIP. MOST OF THE OUTINGS INVOLVE CLIMBING OR HIKING BUT ALSO MAY BE GEOLOGICAL TRIPS, WHITEWATER RIVER RAFTING, CANOE TRIPS OR SKI TRIPS. ALTHOUGH MOST OUTINGS ARE HELD IN THE WESTERN UNITED STATES, MANY TRAVEL TO FOREIGN DESTINATIONS.CLIMBING AND OTHER ACTIVITIES: MAZAMAS CONDUCT CLIMBING SCHOOLS IN BASIC AND INTERMEDIATE MOUNTAINEERING AND ADVANCED ROCK AND SNOW/ICE INSTRUCTION. INCLUDES MOUNTAINEERING TECHNIQUES, SAFETY AND ENVIRONMENTAL AWARENESS. MORE THAN 300 STUDENT PARTICIPATED IN BASIC, INTERMEDIATE, AND ADVANCED ROCK AND ADVANCED SNOW/ICE COURSES. MAZAMAS ALSO SPONSOR MOUNTAIN CLIMBS LED BY EXPERIENCED MEMBERS. MORE THAN 2,000 CLIMBERS PARTICIPATED IN THE CLIMBS. PARTICIPATION IS OPEN TO THE PUBLIC, SUBJECT TO THE PHYSICAL FITNESS REQUIRED FOR THE PARTICULAR CLIMB. PARTICIPANTS ARE CHARGED A NOMINAL FEE TO COVER DIRECT EXPENSES AND PAY FOR CLIMBING EQUIPMENT SUCH AS ROPES, AVALANCHE TRANSCEIVER, ETC., AND TO REIMBURSE THE CLIMBING LEADER AND ASSISTANT FOR PERMITS AND MILEAGE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL PROGRAMS: * CLASSES AND EDUCATION - EACH YEAR WE TEACH OVER 900 STUDENTS A VARIETY OF COURSES IN MOUNTAINEERING RELATED FIELDS FOR STUDENTS OF ALL LEVELS. NON-MEMBERS MAY PARTICIPATE IN CLASSES AND ALL ACTIVITIES OFFERED THROUGH THE MAZAMAS. CLASS LECTURES ARE OPEN TO THOSE WHO ARE NOT ENROLLED IN THE CLASS. WE OFFER CLASSES IN BASIC AND INTERMEDIATE MOUNTAINEERING, ADVANCED ROCK CLIMBING, ADVANCED SNOW AND ICE CLIMBING, SUMMER AND WINTER ROCK REVIEW, SKI MOUNTAINEERING, MOUNTAINEERING FIRST AID, EXPEDITION TRAINING, AND NORDIC SKIING. * RESEARCH - THE MAZAMAS GIVES GRANTS THAT FUND RESEARCH RELATED TO THE ALPINE ENVIRONMENT INCLUDING THE LONG-TERM STUDY OF GLACIERS. NUMEROUS PHOTOS ARE ARCHIVED FOR PUBLIC USE. * EVENING PROGRAMS - INFORMATIVE AND ENTERTAINING PROGRAMS ARE HELD AT THE MAZAMA MOUNTAINEERING CENTER EACH WEDNESDAY EVENING, OCTOBER THROUGH MAY. THE OUTDOOR-ORIENTED PROGRAMS ARE FREE AND OPEN TO THE PUBLIC, AND RANGE FROM MOVIES AND SLIDE SHOWS TO LECTURES AND DEMONSTRATIONS. * YOUTH OUTREACH - THE MAZAMAS HAS PARTNERED WITH IMPACT NORTHWEST AND PORTLAND PUBLIC SCHOOLS THROUGH THE SUN PROGRAM TO TEACH STUDENTS OF MIDDLE-SCHOOL AGE ABOUT CLIMBING, HIKING, OUTDOOR SAFETY AND STEWARDSHIP. 10-20 STUDENTS PER YEAR, SOME OF WHOM HAVE NEVER BEEN ON A HIKE IN THE GORGE OR TO MT. HOOD, HAVE THE OPPORTUNITY TO BUILD THEIR WILDERNESS SKILLS AND EXPERIENCE MAZAMA LODGE, MT. HOOD, NAVIGATION COURSES AND HIKING.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.37$0.23$3.14$1.41$1.05$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.96$0.24$2.73$0.71$0.80$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.16$2.76$0.77$0.94$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.30$0.17$3.13$1.07$0.95$0.12
2020Detailed filing. Detailed filing data is available for this year.$3.22$0.26$2.96$3.71$1.17$2.53
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.80$0.43$1.19$1.59$0.40
2018Detailed filing. Detailed filing data is available for this year.$1.67$0.84$0.82$1.08$1.81$0.73
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.47$1.65$2.17$1.85$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.31$1.41$1.48$1.26$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.24$1.26$1.02$1.24$0.22
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.58$1.56$1.74$1.43$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.15$1.32$1.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.14$1.09$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.16$1.06$0.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.15$0.66$1.01