Magic Mountain Property Owners

Nonprofit profile at a glance

EIN
942177493
IRS 990-EZ coverage
2013–2016
Forms available
Form 990-EZ 2016
Location
Monte Rio, CA, USA
Phone
7076325299
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Reported finances

Revenue
$91,348
Expenses
$83,334
Assets
$353,812
Liabilities
$200,159

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • MARIA MAZER (DIRECTOR)
  • SANDRA ROBINSON (DIRECTOR)
  • STEVEN DESALVO (CO-CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain and enhance the water system and roads of the magic mountain subdivision 1

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.7%; rating input score 48
  • Program expense ratio: 52.3%; rating input score 52

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 8.8%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 4.25; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -10.9% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 34.1% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 47.7% of revenue deployed · 52.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.