Civic Intelligence

Mazamas

990 • Fiscal year 2016 • EIN 93-0408077

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 14, 2017

527 SW 43rd AvenuePortland, OR 97215

(503) 227-2345

Siviq Scores

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

Liabilities / Assets

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$101,379

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

45%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,721,040

Up $212,518 (+14%) from 2015

Net Assets

Up

$1,409,784

Up $145,661 (+12%) from 2015

Liabilities

Up

$311,256

Up $66,857 (+27%) from 2015

Revenue

Up

$1,483,524

Up $460,040 (+45%) from 2015

Expenses

Up

$1,257,579

Up $17,061 (+1.4%) from 2015

Net Income

Up

$225,945

Up $442,979 (+204%) from 2015

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

2016

Assets$1,721,040
Liabilities$311,256
Net Assets$1,409,784

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

2016

Revenue$1,483,524
Expenses$1,257,579
Net Income$225,945
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,495,419
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$645,319$823,150▲ $177,831
Land, Buildings, and Equipment, Net$214,567$293,855▲ $79,288
Cash and Non-Interest-Bearing Accounts$139,642$183,767▲ $44,125
Pledges and Grants Receivable$254,691$173,896▼ $80,795
Savings and Temporary Cash Investments$124,986$125,392▲ $406
Prepaid Expenses and Deferred Charges$85,019$75,706▼ $9,313
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$1,508,522$1,721,040▲ $212,518
Other Assets Total$44,298$45,274▲ $976
Liabilities
Deferred Revenue$138,638$132,513▼ $6,125
Accounts Payable and Accrued Expenses$79,961$101,957▲ $21,996
Grants Payable$25,800$76,786▲ $50,986
Total Liabilities$244,399$311,256▲ $66,857
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,032,727$1,241,569▲ $208,842
Unrestricted Net Assets$231,396$168,215▼ $63,181
Total Net Assets Fund Balance$1,264,123$1,409,784▲ $145,661
Total Liabilities and Net Assets / Fund Balance$1,508,522$1,721,040▲ $212,518

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,058$362,515$464,573
Equipment$138,398$102,724$241,122
Other Land Buildings$40,322-$40,322
Leasehold Improvements$13,077$5,896$18,973

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,622,487$166,986▲ $297,170$110,328$3,551,205
2014$3,772,810$90,100▼ $45,756$58,667$3,622,487
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lee DavisExecutive DirectorFT$98,379$3,000$101,379

Board Members and Trustees

NameTitle
Steve HookerPresident
Marty HansonVice President
Amy MendenhallDirector
Chris KruellDirector
Darrell WestonDirector
Kate EvansDirector
Sunny FreemanDirector
John RettigSecretary
Jon JurevicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$899,202
Program Service Revenue
$456,742
Investment Income
$766
Other Revenue
$126,814
All Other Contributions
$316,486
Change in Net Assets
$225,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,483,524
Revenue Not Reported on Form 990
$9,716
Total Revenue per Audited Statements
$1,493,240
Total Revenue per Form 990
$1,483,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$719,478
Salaries, Compensation, and Employee Benefits$413,008
Grants and Similar Amounts Paid$125,093
Total Fundraising Expense$79,124
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,483$52,663$35,878$250,024
Fees for Services Other$106,641$59,750$1,094$167,485
Current Officers, Directors, Trustees, and Key Employees$63,186$21,062$21,062$105,310
Grants to Domestic Orgs$96,386--$96,386
Insurance$65,983$24,591-$90,574
All Other Expenses$72,110$10,349$49$82,508
Office Expenses$26,619$48,994$5,741$81,354
Occupancy$38,393$428-$38,821
Other Expenses$29,254$2,078$892$32,224
Payroll Taxes$20,177$6,621$5,114$31,912
Grants to Domestic Individuals$28,707--$28,707
Other Employee Benefits$16,289$5,345$4,128$25,762
Depreciation Depletion$19,531$1,284-$20,815
Conferences and Meetings$2,292$10,959$231$13,482
Advertising$3,892$462-$4,354
Total Functional Expenses$927,612$250,843$79,124$1,257,579

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,347,579
Expenses per Audited Statements$1,257,579
Total Expenses per Form 990$1,257,579
Expenses Not Reported on Form 990$90,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mazamas FoundationPortland, OR501(c)(3)Supporting Organization$76,786
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,731
Fundraising Direct Expenses$11,895
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Used Gear Sale$16,731$16,731$11,895$4,836
Total Events$16,731$16,731$11,895$4,836
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

Filer Name
Mazamas
EIN
93-0408077
Phone
5032272345
Address
527 SW 43rd Avenue, Portland, OR 97215

Signing Officer

Name
Lee Davis
Title
Executive Director
Signed
2017-08-14
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
8
Volunteers
600

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Kris Oliveira CPA
Phone
5032223338
Supplemental Narrative

Additional Explanations

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

Other program services 4: 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 program services 5: stewardship:* conservation - beyond the recreational activities of the mazamas, conservation is central to the mazamas' mission. Since inception, the mazamas have played a significant role in preserving existing wilderness areas. Historically we have played a role in establishing crater lake and mt. Rainier national parks, cascade forest reserve, three sisters wilderness area and portland's forest park. The committee endeavors to maintain a close liaison with officials in all land managing public agencies to ensure that the viewpoint of those who access and enjoy outdoor areas is clearly understood by authorities. We offer conservation grants, generally to northwest non-profit organizations. The committee keeps members informed of issues pending before local, state and federal governments concerning wilderness, wildlife, natural beauty and recreational resources. * library - housed in the mazama mountaineering center, our library contains an extensive collection of mountaineering books, periodicals and videos. The collection also includes biographies, trail and field guides, conservation and natural resource texts, books on travel and exploration, and videos on climbing expeditions. Other program services 6: development projects: a series of projects in support of the strategic plan to update operations and expand programs. Initiatives include creating a new leadership development program, creating new historical collections management, create a new stewardship and advocacy program, upgrade information technology systems, capital development on the mazama lodge, the mazama mountaineering center, and at smith rock, creating a new fundraising program, conduct a brand market survey, and develop youth outreach programs.

Other Changes In Net Assets Or Fund Balances - Other Increases

= $9716

Financial Statement Notes

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

To support the activities of the mazamas.

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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/PersonNm9LEE DAVIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Dir.
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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/OtherExpensesGrp/Desc1Printing and Publications
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt035878
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IRS990/PayrollTaxesGrp/FundraisingAmt05114
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06621
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IRS990/ProgSrvcAccomActy2Grp/Desc0DEVELOPMENT PROJECTS: A SERIES OF PROJECTS IN SUPPORT OF THE STRATEGIC PLAN TO UPDATE OPERATIONS AND EXPAND PROGRAMS. INITIATIVES INCLUDE CREATING A NEW LEADERSHIP DEVELOPMENT PROGRAM, CREATING NEW HISTORICAL COLLECTIONS MANAGEMENT, CREATE A NEW STEWARDSHIP AND ADVOCACY PROGRAM, UPGRADE INFORMATION TECHNOLOGY SYSTEMS, CAPITAL DEVELOPMENT ON THE MAZAMA LODGE, THE MAZAMA MOUNTAINEERING CENTER, AND AT SMITH ROCK, CREATING A NEW FUNDRAISING PROGRAM, CONDUCT A BRAND MARKET SURVEY, AND DEVELOP YOUTH OUTREACH PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0174520
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0600
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER 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.
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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