Mammoth Community Foundation

Nonprofit profile at a glance

EIN
770549615
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2012, Form 990-N 2019
Location
Mammoth Lakes, CA, USA
Phone
7609342712
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$52,137
Expenses
$48,934
Assets
$37,211
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • BRIANNA GOICO (EXECUTIVE DIRECTOR)
  • ANDREA WALKER (PAST PRESIDENT)

People named in this filing

  • BRIANNA GOICO (EXECUTIVE DIRECTOR)
  • ALISA MOKLER HARPER (BOARD CHAIR)
  • LUAN MENDEL (CHAIR-ELECT)

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

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To advance the educational, sociological and cultural interests of the town of mammoth lakes, ca and its surrounding area.

What it reported doing in 2024

Economic development - mammoth community foundation's economic development effort supports programs and services, such as special events, that strengthens mammoth lakes' tourism-based economy. Bluesapalooza is one of mammoth lakes' largest annual special events. The event provides community nonprofits the opportunity to fundraise by having their members volunteer to work at the event, it provides a win/win scenario for all parties. The ancillary reward is that the nonprofits have funding available to fulfill their missions.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 70
  • Accountability: 70
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 89
  • Program expense ratio: 95.3%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 29.2%; rating input score 29; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -20.9% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 95.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $47K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 29/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.