Mountain Community Recreation Foundation

Nonprofit profile at a glance

EIN
770220253
IRS 990-EZ coverage
2023–2025
Forms available
Form 990 2022, Form 990-EZ 2025
Location
Prather, CA, USA
Phone
5593012576
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$118,142
Expenses
$110,778
Assets
$66,508

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • KEN O'BRIEN (Vice President)
  • LAUREN O'CONNELL (President)

People named in this filing

  • ERIC SKIERKA (Treasurer)
  • CARRIANN O'BRIEN (Director)
  • CHARLIE ENGLE (Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Co-ordinate and operate youth & adult sports league, excess of 1,000 youth & adults participate & benefit in the mountain communities of auberry, prather, tollhouse & shaver lake.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 95.3%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6.2%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 18.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 95.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $106K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.