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The term of the agreement is for 50 years from the date of execution of the agreement and is renewable for an additional 50 years. In consideration for the agreement, the Foundation is required to pay the Beekley Family Foundation the sum of $1 per year to fulfill the requirements as described in the agreement."},{"identifier":"Part XII, Line 2d - Other Adjustments:","explanation":"Cost of goods sold: 12230. Direct costs from fundraising events: 82067."},{"identifier":"Part XIII, Line 2d - Other Adjustments:","explanation":"Cost of goods sold: 12230. 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If the student has not registered for qualified courses, he/she will not receive the scholarship funds."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: Scholarships are given for the purpose of assisting students attain their associate's degree at Cerro Coso Community College - credits transferable to a UC or CSU school. If the student has not registered for qualified courses, he/she will not receive the scholarship funds.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":false,"third_parties_used":false},"noncash_contributions":{"cars_and_other_vehicles":{"reported":true,"revenue_reported_on_990":13550,"contribution_count":1,"method_of_determining_revenues":"Fair Market Value"},"other_noncash_contributions":[{"description":"Ski and camping equipment","reported":true,"revenue_reported_on_990":10136,"contribution_count":1,"method_of_determining_revenues":"Fair Market Value"},{"description":"Consulting services","reported":true,"revenue_reported_on_990":8118,"contribution_count":1,"method_of_determining_revenues":"Fair Market Value"},{"description":"Miscellaneous Equipment","reported":true,"revenue_reported_on_990":2750,"contribution_count":10,"method_of_determining_revenues":"Fair Market Value"},{"description":"Gift Certificates","reported":true,"revenue_reported_on_990":14853,"contribution_count":54,"method_of_determining_revenues":"Fair Market Value"}]}},"source_xml":"201120989349300432_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To support the development of higher education and cultural enrichment in the eastern sierra","primary_activities":"The student's apartments are for the benefit of cerro coso community college students. They benefit the college by allowing out-of-the-area students to reside in mammoth and take advantage of a rural college experience. In addition, recruiting students from out-of-the-area allows the college to provide more class offerings which benefits all students and the local community. Sgsa housed 10 students in the summer of 2012,46 students in the fall of 2012 and 43 students in the spring of 2013.\n\nThe foundation continues to work with community organizations and the college as to future land use and facilities. The next project the community would like to see developed is a cultural center, expanded theater, hospitality management and new arts programs. Planning and visioning is why we have a college in mammoth. It is essential to continue this process which often takes years before the next project can become a reality.\n\nMammoth lakes foundation, dba mammoth lakes repertory theatre continues to provide community theatre by expanding programming for people of all ages, and provides entertainment for local residents and guests from out of the community. In the past year mlrt has produced over five main stage productions which involve rehearsal and performance nights. Other cultural programming produced at the theatre includes comedy, shakespeare kids camp, a theatre for young audience program, a mono county high school poetry recitation competition, musical performances, and much more. The theatre is also available for use by local organizations and has hosted many community functions at no cost to the local government. Mlf received a grant from the town to expand to year round performances. The theatre is also available for use by the town.\n\nThe foundation awarded scholarships to assist students in attaining their associates degree at cerro coso community college.currently, the ski museum has limited exhibits as most of the exhibit space has been converted to theatre use. 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They benefit the college by allowing out-of-the-area students to reside in mammoth and take advantage of a rural college experience. In addition, recruting students from out of the area allows the college to provide more class offerings, which benefits all students and the local community. Sgsa housed 49 students in the fall of 2010 and 45 students in the spring of 2011.\n\nThe mammoth lakes foundation continues to work with community organizations and the college as to future land use and facilities. The next projects the community would like to see developed is a cultural center, expanded theater, hospitality management and new arts programs. Planning and visioning is why we have a college in mammoth. It is essential to continue this process which often takes years before the next project can become a reality.\n\nCurrently, the ski museum has limited exhibits as most of the exhibit space has been converted to theatre use. Two rooms display old mammoth photos and one tells a story as to how the area was developed.\n\nMammoth lakes foundation, dba mammoth lakes repertory theatre (mlrt) continues to provide community theatre by expanding programming for people of all ages, and provides entertainment for local residents and guests from outside the community. In the past year, mlrt has produced over five main stage productions, which involve rehearsal and performance nights. Other cultural programming reproduced at the theatre includes comedy, shakespeare kids camp, stage readings, poetry contests, musical performances and much more. The theatre is available for use by local organizations and has hosted many community functions at no cost to the local government.\n\nThe mammoth lakes foundation has provided over 400 scholarships to local area students since 2000. We provided 35 scholarships last year, which includes books and tuition. This program has allowed many students to attend college that otherwise would not have had the opportunity.\n\nJla supports the maintenance of the local skateboard park.\n\nSee a more detailed description of the significant program services undertaken during the year on form 990, part iii, line 4d below.","year":2010,"name":"MAMMOTH LAKES FOUNDATION","phone":"7609343781","website":"WWW.MAMMOTHLAKESFOUNDATION.ORG","type":"990","principal_officer":"EVAN RUSSELL","year_formation":1989,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2010-07-01T00:00:00","tax_period_end":"2011-06-30T00:00:00","address":"PO BOX 1815, MAMMOTH LAKES, CA, 93546, USA","city":"MAMMOTH LAKES","state":"CA","country":"USA","zip_code":"93546"},"Governance":{"501c3 determination":true,"Number of voting members":21,"Number of independent voting members":20,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":13,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1006674,"Contributions":{"value":536434,"Other contributions":490229,"Fundraising revenue":46205},"Program revenue":{"value":459398,"Total revenue":{"value":459398,"VARIOUS":459398},"Unrelated business revenue":0},"Investment income":{"value":380,"Investment income total":380},"Other revenues":{"value":10462,"Net rental income":9750,"Net income from fundraising events":1970,"Net income":-1258}},"Expenses":{"value":1321968,"Grant expense":{"value":35110,"Grants to domestic individuals":35110},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":370939,"Current officers":97724,"Other salaries and wages":243004,"Payroll taxes":30211},"Other expenses":{"value":915919,"Accounting":16679,"Other services":12957,"Advertising":1236,"Office expenses":9245,"Occupancy":142840,"Interest":58202,"Depreciation and depletion":311539,"Itemized Expenses":{"value":358080,"VARIOUS":358080},"All other expenses":5141}},"Assets":{"value":9944057,"Non-interest bearing cash":802,"Savings and temp cash investments":220251,"Pledges and grants receivable":48740,"Accounts receivable":41922,"Inventories for sale or use":40255,"Prepaid expenses deferred charges":63657,"Land, building, equipment":9181584,"Investments publicly traded":327586,"Other assets":19260},"Liabilities":{"value":2553927,"Accounts payable, accrued":123303,"Deferred, revenue":130624,"Other liabilities":2300000},"Fund balance":{"value":7390130},"Form990Details":{"program_service_accomplishments":[{"description":"THE STUDENT'S APARTMENTS ARE FOR THE BENEFIT OF CERRO COSO COMMUNITY COLLEGE STUDENTS. THEY BENEFIT THE COLLEGE BY ALLOWING OUT-OF-THE-AREA STUDENTS TO RESIDE IN MAMMOTH AND TAKE ADVANTAGE OF A RURAL COLLEGE EXPERIENCE. IN ADDITION, RECRUTING STUDENTS FROM OUT OF THE AREA ALLOWS THE COLLEGE TO PROVIDE MORE CLASS OFFERINGS, WHICH BENEFITS ALL STUDENTS AND THE LOCAL COMMUNITY. SGSA HOUSED 49 STUDENTS IN THE FALL OF 2010 AND 45 STUDENTS IN THE SPRING OF 2011.","expense":579611,"revenue":344793},{"description":"THE MAMMOTH LAKES FOUNDATION CONTINUES TO WORK WITH COMMUNITY ORGANIZATIONS AND THE COLLEGE AS TO FUTURE LAND USE AND FACILITIES. THE NEXT PROJECTS THE COMMUNITY WOULD LIKE TO SEE DEVELOPED IS A CULTURAL CENTER, EXPANDED THEATER, HOSPITALITY MANAGEMENT AND NEW ARTS PROGRAMS. PLANNING AND VISIONING IS WHY WE HAVE A COLLEGE IN MAMMOTH. IT IS ESSENTIAL TO CONTINUE THIS PROCESS WHICH OFTEN TAKES YEARS BEFORE THE NEXT PROJECT CAN BECOME A REALITY.","expense":174490},{"description":"CURRENTLY, THE SKI MUSEUM HAS LIMITED EXHIBITS AS MOST OF THE EXHIBIT SPACE HAS BEEN CONVERTED TO THEATRE USE. TWO ROOMS DISPLAY OLD MAMMOTH PHOTOS AND ONE TELLS A STORY AS TO HOW THE AREA WAS DEVELOPED.","expense":85923,"revenue":60452},{"description":"MAMMOTH LAKES FOUNDATION, DBA MAMMOTH LAKES REPERTORY THEATRE (MLRT) CONTINUES TO PROVIDE COMMUNITY THEATRE BY EXPANDING PROGRAMMING FOR PEOPLE OF ALL AGES, AND PROVIDES ENTERTAINMENT FOR LOCAL RESIDENTS AND GUESTS FROM OUTSIDE THE COMMUNITY. IN THE PAST YEAR, MLRT HAS PRODUCED OVER FIVE MAIN STAGE PRODUCTIONS, WHICH INVOLVE REHEARSAL AND PERFORMANCE NIGHTS. OTHER CULTURAL PROGRAMMING REPRODUCED AT THE THEATRE INCLUDES COMEDY, SHAKESPEARE KIDS CAMP, STAGE READINGS, POETRY CONTESTS, MUSICAL PERFORMANCES AND MUCH MORE. THE THEATRE IS AVAILABLE FOR USE BY LOCAL ORGANIZATIONS AND HAS HOSTED MANY COMMUNITY FUNCTIONS AT NO COST TO THE LOCAL GOVERNMENT.","expense":82279},{"description":"THE MAMMOTH LAKES FOUNDATION HAS PROVIDED OVER 400 SCHOLARSHIPS TO LOCAL AREA STUDENTS SINCE 2000. WE PROVIDED 35 SCHOLARSHIPS LAST YEAR, WHICH INCLUDES BOOKS AND TUITION. THIS PROGRAM HAS ALLOWED MANY STUDENTS TO ATTEND COLLEGE THAT OTHERWISE WOULD NOT HAVE HAD THE OPPORTUNITY.","expense":35110},{"description":"JLA SUPPORTS THE MAINTENANCE OF THE LOCAL SKATEBOARD PARK.","expense":75508}],"program_service_revenue_detail":[{"business_code":"531110","description":"STUDENT HOUSING INCOME","total_revenue":344793,"related_or_exempt_function_income":344793},{"business_code":"713990","description":"MUSEUM INCOME","total_revenue":60452,"related_or_exempt_function_income":60452},{"business_code":"713990","description":"THEATER INCOME","total_revenue":54153,"related_or_exempt_function_income":54153}],"functional_expense_allocations":{"current_officers_directors":{"program_services":83066,"management_and_general":9772,"fundraising":4886,"total":97724},"other_salaries_and_wages":{"program_services":122970,"management_and_general":66273,"fundraising":53761,"total":243004},"payroll_taxes":{"program_services":21164,"management_and_general":7676,"fundraising":1371,"total":30211},"accounting_fees":{"management_and_general":16679,"total":16679},"other_service_fees":{"program_services":12957,"total":12957},"advertising":{"fundraising":1236,"total":1236},"office_expenses":{"program_services":2102,"management_and_general":1707,"fundraising":5436,"total":9245},"occupancy":{"program_services":113673,"management_and_general":29167,"total":142840},"interest":{"program_services":58202,"total":58202},"depreciation_depletion":{"program_services":284359,"management_and_general":16435,"fundraising":10745,"total":311539},"all_other_expenses":{"management_and_general":5141,"total":5141}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":33755,"fundraising_direct_expenses":31785},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"EVAN RUSSELL","address_line1":"PO BOX 1815","city":"MAMMOTH LAKES","state":"CA","zip":"93546"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"AMY GRAHAM","phone":"7609376065","address_line1":"100 COLLEGE PARKWAY","city":"MAMMOTH LAKES","state":"CA","zip":"93546"},"officers_directors_key_employees":[{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"BOARD MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"FOUNDER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CEO","average_hours_per_week":40.0,"reportable_comp_from_org":97724,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":4862455,"current_year":536434,"current_year_minus1":469475,"current_year_minus2":873471,"current_year_minus3":2341691,"current_year_minus4":641384},"total_calendar_year_support":{"value":4862455,"current_year":536434,"current_year_minus1":469475,"current_year_minus2":873471,"current_year_minus3":2341691,"current_year_minus4":641384},"gross_receipts_from_admissions_etc":2706794,"amounts_from_substantial_contributors":1877771,"public_support_total":2984684,"gross_investment_income":{"value":293494,"current_year":10130,"current_year_minus1":11547,"current_year_minus2":18141,"current_year_minus3":58518,"current_year_minus4":195158},"other_income":{"value":86751,"current_year_minus1":8650,"current_year_minus2":21291,"current_year_minus3":27892,"current_year_minus4":28918},"total_support":5242700,"public_support_percentage":0.5693}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"used_for_scholarly_research":true,"used_for_preservation":true,"solicited_assets_sale":false},"endowment_funds":{"current_year":{"beginning_year_balance":146717,"contributions":0,"investment_earnings_or_losses":15,"grants_or_scholarships":-15,"other_expenditures":0,"administrative_expenses":0,"end_year_balance":146717},"current_year_minus1":{"beginning_year_balance":146717,"contributions":0,"investment_earnings_or_losses":27,"grants_or_scholarships":-27,"other_expenditures":0,"administrative_expenses":0,"end_year_balance":146717},"current_year_minus2":{"beginning_year_balance":146717,"contributions":0,"investment_earnings_or_losses":2724,"grants_or_scholarships":-2724,"other_expenditures":0,"administrative_expenses":0,"end_year_balance":146717},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":607097,"book_value":607097},"buildings":{"other_cost_or_other_basis":8906936,"book_value":7962266,"depreciation":944670},"leasehold_improvements":{"other_cost_or_other_basis":457190,"book_value":191064,"depreciation":266126},"equipment":{"other_cost_or_other_basis":660510,"book_value":421157,"depreciation":239353},"total_book_value":9181584},"other_liabilities":{"liabilities":[{"description":"LINE OF CREDIT","amount":2300000}],"total_liability":2300000},"net_assets_reconciliation":{"total_revenue":1006674,"total_expenses":1321968,"excess_or_deficit_for_year":-315294,"total_adjustments":0,"excess_or_deficit_per_financial_statements":-315294},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1065654,"other_revenue":58980,"revenue_not_reported":58980,"revenue_subtotal":1006674,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1006674},"expense_reconciliation":{"total_expenses_audited_financial_statements":1380948,"other_expenses_included":58980,"expenses_not_reported":58980,"expenses_subtotal":1321968,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":1321968},"supplemental_information":[{"explanation":"ON MARCH 31, 2003, THE FOUNDATION ENTERED INTO A LENDING AGREEMENT WITH THE BEEKLEY FAMILY FOUNDATION IN ORDER TO SECURE A COLLECTION VALUED AT $2,400,000 THAT CONSISTS OF SKI RELATED ARTWORK, BOOKS, AND COLLECTIBLES (THE COLLECTION) FOR DISPLAY IN A MUSEUM ON CAMPUS PROPERTY. THE TERM OF THE AGREEMENT IS FOR 50 YEARS FROM THE DATE OF EXECUTION OF THE AGREEMENT AND IS RENEWABLE FOR AN ADDITIONAL 50 YEARS. IN CONSIDERATION FOR THE AGREEMENT, THE FOUNDATION IS REQUIRED TO PAY THE BEEKLEY FAMILY FOUNDATION THE SUM OF $1 PER YEAR TO FULFILL THE REQUIREMENTS AS DESCRIBED IN THE AGREEMENT."},{"explanation":"THE ENDOWMENT FUNDS ARE HELD IN A FINANCIAL INSTITUTION EARNING INTEREST AT THE MARKET RATE. THE PRINCIPAL BALANCE IS PERMANENTLY RESTRICTED. THE INTEREST INCOME EARNED IS RESTRICTED FOR STUDENT SCHOLARSHIPS AND IS TRANSFERRED TO THE UNRESTRICTED FUND WHEN IT IS EARNED."},{"explanation":"THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FOUNDATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740, INCOME TAXES, ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. BASED ON THIS ANALYSIS, A LIABILITY IS RECORDED IF UNCERTAIN TAX BENEFITS HAVE BEEN RECEIVED. THE FOUNDATION'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN THE TAX EXPENSE. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF JUNE 30, 2011, AND THE ORGANIZATION DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS."},{"explanation":"COST OF GOODS SOLD 27,195. DIRECT COSTS FROM FUNDRAISING EVENTS 31,785."},{"explanation":"COST OF GOODS SOLD 27,195. DIRECT COSTS FROM FUNDRAISING EVENTS 31,785."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"SIERRA STAR GOLF TOURN.","gross_receipts":43460,"charitable_contributions":19805,"gross_revenue":23655,"noncash_prizes":845,"food_and_beverage":5200,"other_direct_expenses":16798},"event2":{"name":"FRIENDS DINNER","gross_receipts":36500,"charitable_contributions":26400,"gross_revenue":10100,"food_and_beverage":4723,"entertainment":1000,"other_direct_expenses":3219},"total":{"gross_receipts":79960,"charitable_contributions":46205,"gross_revenue":33755,"noncash_prizes":845,"food_and_beverage":9923,"entertainment":1000,"other_direct_expenses":20017},"direct_expense_summary":31785,"net_income_summary":1970}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":35110,"reported_domestic_individual_grants_program_services":35110,"individual_grants":[{"type":"SCHOLARSHIP FUNDS","recipient_count":35,"cash":35110,"valuation_method":"FMV"}],"total_domestic_grants":35110,"total_domestic_program_services":35110,"detail_individual_grants_total":35110,"detail_domestic_grants_total":35110,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE GIVEN FOR THE PURPOSE OF ASSISTING STUDENTS ATTAIN THEIR ASSOCIATE'S DEGREE AT CERRO COSO COMMUNITY COLLEGE - CREDITS TRANSFERABLE TO A UC OR CSU SCHOOL. IF THE STUDENT HAS NOT REGISTERED FOR QUALIFIED COURSES, HE/SHE WILL NOT RECEIVE THE SCHOLARSHIP FUNDS."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE GIVEN FOR THE PURPOSE OF ASSISTING STUDENTS ATTAIN THEIR ASSOCIATE'S DEGREE AT CERRO COSO COMMUNITY COLLEGE - CREDITS TRANSFERABLE TO A UC OR CSU SCHOOL. IF THE STUDENT HAS NOT REGISTERED FOR QUALIFIED COURSES, HE/SHE WILL NOT RECEIVE THE SCHOLARSHIP FUNDS.","form_and_line_reference":"PART I, LINE 2:"}},"source_xml":"201231359349306048_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To support development of higher education and cultural enrichment in the eastern sierra","primary_activities":"The student's apartments are for the benefit of cerro coso community college students. They benefit the college by allowing out-of-the-area students to reside in mammoth and take advantage of a rural college experience. In addition, recruiting students from out of the area allows the college to provide more class offerings, which benefits all students and the local community. Sgsa housed 40 students in the fall of 2011 and 54 students in the spring of 2012.\n\nCurrently, the ski museum has limited exhibits as most of the exhibit space has been converted to theatre use. Two rooms display old mammoth photos and one tells a story as to how the area was developed.\n\nMammoth lakes foundation, dba mammoth lakes repertory theatre continues to provide community theatre by expanding programming for people of all ages, and provides entertainment for local residents and guests from out of the community. In the past year mlrt has produced over five main stage productions which involve rehearsal and performance nights. Other cultural programming produced at the theatre includes comedy, shakespeare kids camp, stage readings, poetry contests, musical performances and much more. The theatre is available for use by local organizations and has hosted many community functions at no cost to the local government. Mlf received a grant from the town to expand to year round performances.\n\nThe foundation continues to work with community organizations and the college as to future land use and facilities. The next project the community would like to see developed is a cultural center, expanded theater, hospitality management and new arts programs. Planning and visioning is why we have a college in mammoth. It is essential to continue this process which often takes years before the next project can become a reality. The foundation continues to support the maintenance of the local skateboard park.the foundation also provided scholarships to students to attain their associate's degree at cerro coso community college.","year":2011,"name":"MAMMOTH LAKES FOUNDATION","phone":"7609343781","website":"WWW.MAMMOTHLAKESFOUNDATION.ORG","type":"990","principal_officer":"EVAN RUSSELL","year_formation":1989,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"PO BOX 1815, MAMMOTH LAKES, CA, 93546, USA","city":"MAMMOTH LAKES","state":"CA","country":"USA","zip_code":"93546"},"Governance":{"501c3 determination":true,"Number of voting members":22,"Number of independent voting members":21,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1093507,"Contributions":{"value":866227,"Other contributions":715167,"Fundraising revenue":151060},"Program revenue":{"value":351723,"Total revenue":{"value":351723,"VARIOUS":351723},"Unrelated business revenue":0},"Investment income":{"value":-36465,"Investment income total":210,"Net investment gain":-36675},"Other revenues":{"value":-87978,"Net rental income":13350,"Net income from fundraising events":-102456,"Net income":1128}},"Expenses":{"value":1255054,"Grant expense":{"value":16393,"Grants to domestic individuals":16393},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":367315,"Current officers":117454,"Other salaries and wages":218773,"Payroll taxes":31088},"Other expenses":{"value":871346,"Accounting":11753,"Other services":4000,"Advertising":708,"Office expenses":13657,"Occupancy":117795,"Interest":59097,"Depreciation and depletion":308361,"Itemized Expenses":{"value":328128,"VARIOUS":328128},"All other expenses":27847}},"Assets":{"value":9864535,"Non-interest bearing cash":1830,"Savings and temp cash investments":195673,"Pledges and grants receivable":326300,"Accounts receivable":4665,"Inventories for sale or use":30435,"Prepaid expenses deferred charges":89439,"Land, building, equipment":9019349,"Investments publicly traded":177584,"Other assets":19260},"Liabilities":{"value":2635952,"Accounts payable, accrued":147603,"Deferred, revenue":188349,"Other liabilities":2300000},"Fund balance":{"value":7228583},"Form990Details":{"program_service_accomplishments":[{"description":"THE STUDENT'S APARTMENTS ARE FOR THE BENEFIT OF CERRO COSO COMMUNITY COLLEGE STUDENTS. THEY BENEFIT THE COLLEGE BY ALLOWING OUT-OF-THE-AREA STUDENTS TO RESIDE IN MAMMOTH AND TAKE ADVANTAGE OF A RURAL COLLEGE EXPERIENCE. IN ADDITION, RECRUITING STUDENTS FROM OUT OF THE AREA ALLOWS THE COLLEGE TO PROVIDE MORE CLASS OFFERINGS, WHICH BENEFITS ALL STUDENTS AND THE LOCAL COMMUNITY. SGSA HOUSED 40 STUDENTS IN THE FALL OF 2011 AND 54 STUDENTS IN THE SPRING OF 2012.","expense":578011,"revenue":263267},{"description":"CURRENTLY, THE SKI MUSEUM HAS LIMITED EXHIBITS AS MOST OF THE EXHIBIT SPACE HAS BEEN CONVERTED TO THEATRE USE. TWO ROOMS DISPLAY OLD MAMMOTH PHOTOS AND ONE TELLS A STORY AS TO HOW THE AREA WAS DEVELOPED.","expense":95216,"revenue":49908},{"description":"MAMMOTH LAKES FOUNDATION, DBA MAMMOTH LAKES REPERTORY THEATRE CONTINUES TO PROVIDE COMMUNITY THEATRE BY EXPANDING PROGRAMMING FOR PEOPLE OF ALL AGES, AND PROVIDES ENTERTAINMENT FOR LOCAL RESIDENTS AND GUESTS FROM OUT OF THE COMMUNITY. IN THE PAST YEAR MLRT HAS PRODUCED OVER FIVE MAIN STAGE PRODUCTIONS WHICH INVOLVE REHEARSAL AND PERFORMANCE NIGHTS. OTHER CULTURAL PROGRAMMING PRODUCED AT THE THEATRE INCLUDES COMEDY, SHAKESPEARE KIDS CAMP, STAGE READINGS, POETRY CONTESTS, MUSICAL PERFORMANCES AND MUCH MORE. THE THEATRE IS AVAILABLE FOR USE BY LOCAL ORGANIZATIONS AND HAS HOSTED MANY COMMUNITY FUNCTIONS AT NO COST TO THE LOCAL GOVERNMENT. MLF RECEIVED A GRANT FROM THE TOWN TO EXPAND TO YEAR ROUND PERFORMANCES.","expense":75366,"revenue":39676},{"description":"THE FOUNDATION CONTINUES TO WORK WITH COMMUNITY ORGANIZATIONS AND THE COLLEGE AS TO FUTURE LAND USE AND FACILITIES. THE NEXT PROJECT THE COMMUNITY WOULD LIKE TO SEE DEVELOPED IS A CULTURAL CENTER, EXPANDED THEATER, HOSPITALITY MANAGEMENT AND NEW ARTS PROGRAMS. PLANNING AND VISIONING IS WHY WE HAVE A COLLEGE IN MAMMOTH. IT IS ESSENTIAL TO CONTINUE THIS PROCESS WHICH OFTEN TAKES YEARS BEFORE THE NEXT PROJECT CAN BECOME A REALITY. THE FOUNDATION CONTINUES TO SUPPORT THE MAINTENANCE OF THE LOCAL SKATEBOARD PARK.THE FOUNDATION ALSO PROVIDED SCHOLARSHIPS TO STUDENTS TO ATTAIN THEIR ASSOCIATE'S DEGREE AT CERRO COSO COMMUNITY COLLEGE.","expense":169080,"grants":16393}],"program_service_revenue_detail":[{"business_code":"531110","description":"STUDENT HOUSING INCOME","total_revenue":263267,"related_or_exempt_function_income":263267},{"business_code":"713990","description":"MUSEUM INCOME","total_revenue":48780,"related_or_exempt_function_income":48780},{"business_code":"713990","description":"THEATER 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THE PRINCIPAL BALANCE IS PERMANENTLY RESTRICTED. THE INTEREST INCOME EARNED IS RESTRICTED FOR STUDENT SCHOLARSHIPS AND IS TRANSFERRED TO THE UNRESTRICTED FUND WHEN IT IS EARNED."},{"form_and_line_reference":"PART X:","explanation":"THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FOUNDATION'S FINANCIALS STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740, INCOME TAXES, ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. BASED ON THIS ANALYSIS, A LIABILITY IS RECORDED IF UNCERTAIN TAX BENEFITS HAVE BEEN RECEIVED. THE FOUNDATION'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN THE TAX EXPENSE. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF JUNE 30, 2012, AND THE FOUNDATION DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"BLUE SKY WINE FESTIVAL","gross_receipts":151946,"charitable_contributions":104394,"gross_revenue":47552,"rent_facility_costs":10678,"food_and_beverage":17783,"entertainment":400,"other_direct_expenses":112753},"event2":{"name":"SIERRA STAR GOLF","gross_receipts":43230,"charitable_contributions":23720,"gross_revenue":19510,"noncash_prizes":1204,"food_and_beverage":5175,"other_direct_expenses":13435},"other_events":{"gross_receipts":30574,"charitable_contributions":22946,"gross_revenue":7628,"food_and_beverage":5488,"entertainment":1750,"other_direct_expenses":8480,"event_count":1},"total":{"gross_receipts":225750,"charitable_contributions":151060,"gross_revenue":74690,"noncash_prizes":1204,"rent_facility_costs":10678,"food_and_beverage":28446,"entertainment":2150,"other_direct_expenses":134668},"direct_expense_summary":177146,"net_income_summary":-102456}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":16393,"reported_domestic_individual_grants_program_services":16393,"individual_grants":[{"type":"SCHOLARSHIP FUNDS","recipient_count":29,"cash":16393}],"total_domestic_grants":16393,"total_domestic_program_services":16393,"detail_individual_grants_total":16393,"detail_domestic_grants_total":16393,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE GIVEN FOR THE PURPOSE OF ASSISTING STUDENTS ATTAIN THEIR ASSOCIATE'S DEGREE AT CERRO COSO COMMUNITY COLLEGE - CREDITS TRANSFERABLE TO A UC OR CSU SCHOOL. 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