Mountain Area Preservation Foundation

Nonprofit profile at a glance

EIN
680148964
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Truckee, CA, USA
Phone
5305826751
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$584,158
Expenses
$541,668
Assets
$1,600,309
Liabilities
$492,157

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Alexis Ollar (Executive Director)
  • Dan Haas (Director, President)
  • Kristen Mayer (Director, Vice President, Treasurer)

Highest reported compensation

  • Alexis Ollar (Executive Director): $136,033 total reported compensation

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

Overview

Mission

Preserve and protect open space in the Truckee region through collaboration, education and stewardship. Sustain the authentic community character of the Truckee region by protecting the diversity of the environment, culture and economy. Advocate for responsible land use decisions and smart growth in the region.

What it reported doing in 2024

Mountian Area Preservation seeks to protect open space as well as parks and public places that are linked by readily accessable pedestrian paths and bikeways. On a regional level, we are focused on protecting biologically sensitive land for the benefits of wildlife, watershed management and passive recreation. MAP seeks to preserve mountain town character by balancing growth with protecting our environment and embracing smart growth principles.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. 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: 86
  • Accountability: 74
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.7%; rating input score 54
  • Program expense ratio: 56%; rating input score 56
  • Fundraising efficiency: $2.84 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 7.3%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 25.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 53.7% of revenue deployed · 56% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $303K in reported program spending
  • Leadership: top reported pay $136K · 11 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.