2019-08-13T13:24:12-04:00 2018-09-30 823842799 ABTP Services Inc PO Box 100 PMB 442 Mammoth Lakes CA 93546 990 2017-10-01 264368015 Mammoth Mountain Community Foundation Inc MAMM PO Box 1475 Mammoth Lakes CA 93546 Stacey Cook Treasurer 7604096663 2019-08-12 true Julie English P01292174 6198001185 2019-08-13 X 107.77.214.170 2019-08-13 13:25:59 3084352019225uv0srfz 2019-08-13 P 6B1035B3F6C868C95BB4CB789EE4EFA9DA264EB2 6B1035B3F6C868C95BB4CB789EE4EFA9DA264EB2 2017 2019-02-21 02:37:17Z Austin Beutner 1926166 false X www.Mammothfoundation.org X 2009 CA Mammoth Mountain Community Foundations mission is to support and motivate our youth through education, athletics, and civic responsibility by developing world-class athletic and academic programs for the kids of the greater Mammoth community. 6 4 1 425 0 0 550447 912577 55879 23637 20 51 11195 -58866 617541 877399 250050 266652 0 58957 76198 68687 17167 58133 174568 186037 552262 546054 65279 331345 839339 1361952 114529 305797 724810 1056155 Mammoth Mountain Community Foundations mission is to support and motivate our youth through education, athletics, and civic responsibility by developing world-class athletic and academic programs for the kids of the greater Mammoth community. false false 286416 196950 23637 Assist children to achieve their academic potential by providing financial support to the existing institutions of the Mammoth Unified School District including new programs, positions, technology, and facility improvements. The Mammoth School District is located in the Eastern Sierra Nevada Mountains of California. The district serves approximately 1,200 students in four schools. In addition, one independent study center is available for education using classroom and virtual methods. Support for the local schools serves to augment state funding and provide for a margin of excellemce in education. High School students apply for college scholarships within this program and 32 scholarships were awarded in the amount of $17,250. 68959 68959 Provide snow sports team fee assistance based on academic achievement. Supplement travel funds for qualifying races and athletes. 65688 25329 Support young athletes in Californias Eastern Sierra Nevada Mountains through athletic education, training and competition by providing facilities, coaching and equipment. Provide a recreational outlet for young people allowing them to develop and improve their capabilities in winter sports. Educate athletes and participants in discipline, sportsmanship, and commitment. Services are available to interested participants in the local region which includes in excess of 1,200 children attending local schools and currently 870 student athletes registered in nine winter sports teams. Support is also available to participants from many traveling youth snow sports teams based in California and across the nation that compete in events at local ski resorts. 421063 true true false false false false false false false false true false false false true false false false false false false false false true true false false true true false false false false false false false false false true false false false false false false false false false true 11 0 true 1 true false false false false false true true false false false false X 6 4 false false false false false false false true true false false true true true true true true true true false CA X Stacey Cook 7609340639 PO Box 1475 Mammoth Lakes CA 93546 Austin Beutner President 2.00 0.00 X X 0 0 0 Mark Brownlie Vice President 5.00 0.00 X X 0 0 0 Maria Foulke Director 5.00 0.00 X 0 0 0 Stacey Cook Treasurer 5.00 0.00 X X 0 0 0 Laurentius Harrer Director 5.00 0.00 X 0 0 0 Lindsay Barksdale Sec Exec Director 40.00 0.00 X X 57124 0 0 Pete Korfiatis Director 5.00 0.00 X 0 0 0 57124 0 0 0 false false false 15392 612958 284227 493727 912577 Educational Services 611710 23637 23637 23637 51 51 939329 612958 989950 -50621 -50621 50572 58817 -8245 -8245 877399 15443 0 -50621 179700 179700 86952 86952 60639 7805 20687 32147 10456 10456 5103 670 1710 2723 21464 21464 17167 17167 2555 370 1410 775 6686 592 2534 3560 1980 10 209 1761 723 668 55 8871 8278 593 7740 7740 Education Coordinator Tutors 86552 86552 Equipment 1990 1990 Athletic Events 12472 12472 Athletic Event Supplies 8361 8361 26643 26643 546054 421063 66858 58133 X 488677 807938 12886 212172 13180 23190 301430 302071 44384 27803 23166 16581 839339 1361952 111390 275278 250 25000 2889 5519 114529 305797 X 724810 1056155 724810 1056155 839339 1361952 331345 0 X false false false X 655400 909826 869965 682450 758215 3875856 717277 711481 667329 713223 630045 3439355 1372677 1621307 1537294 1395673 1388260 7315211 7315211 1372677 1621307 1537294 1395673 1388260 7315211 1.00000 0.00000 0.00000 0.00000 X 39403 24038 15365 4981 3765 1216 16581 Accrued Expenses 2800 Sales Tax Payable 1302 Payroll Taxes Payable 1417 5519 X X X X X X X true Mammoth Mountain Ski Area LLC PO Box 24 Mammoth Lakes CA 93546 Event Management true 1182283 149137 1033146 Green Fox Events PO Box 8651 Mammoth Lakes CA 93546 Event Planner false 390908 22299 368609 1573191 171436 1401755 Mammoth Invi 899100 305997 593103 88247 87452 400 444850 Bike Games 310465 310465 49111 315154 1 35761 35761 100 4636 1245326 305997 939329 137358 100 87452 400 764640 989950 -50621 Fundraiser custody or control of funds (Part I, line 2b (iii)) Board Member and Officer, Mark Brownlie, is Chief Operating Officer for Mammoth Mountain Ski Area (MMSA). Pete Korfiatis is an MMCF Board Member and Director of Mammoth Mountain Ski Team a part of the same company (MMSA). Mammoth Mountain Ski Area is the Foundations largest vendor and contributor. It also owns the Ski Team where the majority of students and athletes served by the Foundation are members.The Foundation contracts with Mammoth Mountain Ski Area for a variety of services including fundraising, event food and labor, housinf, entertainment, coaching services and travel. The Foundation also leases its office and program space from MMSA. Board Members with conflicts are asked to recuse themselves from voting on business transactions with entites they are related to. General Explanation Attachment The Foundation using MMSAs caterinf services and is charges the market rate for products and services. Thes rates are approved through a Banquet Event Order process. The final invoice is sent to their Corporate Administrative Office who pays 30% of the invoice as a donation to the Foundation. THe remaining 70% is then forwarded to the FOundation for payment.MMSA donates money that is board restricted to provide funding to local education (Mammoth Unified School District). The Foundation requires MUSD to prepare a 5-5 year plan on how funding is needed, how it is used, and the impact generated through the donation. true Mammoth Unified School District PO Box 3509 Mammoth Lakes CA 93546 770109661 179700 Cash Educational Programs Educational Scholarships 32 17250 Cash Sports Travel and Training 61 69702 Cash Monitoring procedures (Part I, line 2) The Organization insures funds are utilized for their intended purpose as follows: 1) Local knowledge ad input from parents and students in the rural community; 2) a periodic report will be required by recipients that demonstrates how support was used and presents an acounting of funds disbursed; 3) Receipts are required for reimbursement assistance. Support misused is required to be repaid to the organization. Additional Information for Schedule I Part IV - Small academic scholarships, book allowances, and sports travel assistance are awarded to applicants based on academic and athletic performance. Grants were given to 32 student athletes for scholarships for college and 61 students received grants for athletic event travel. X 3710 FMV X 8075 FMV X Jewelry 3585 FMV X Technology 1900 FMV X Professional Services 40405 FMV X See Part II false false true Third party arrangements (Part I, line 32b) Noncash contributions for the Mammoth Invitational charity auction are solicited, processed, received by ans presented for sale by the organizations event planners and fund raising contractors. Additional Information for Schedule M The organization reports number of contributions. Noncash contributions for the year in gross receipts were $493,728 including donated professional services of $22,000 for the Foundation and $18,405 in coupons/auction items of professional services sold in the auction fundraiser. Sch M, Part 1, Lines 25-28Other Non-Cash ContributionsAccommodations: $17,110 FMVEvents: $21,660 FMVTravel Experiences: $61,240 FMVFood and Beverages: $37,268 FMVMemorabilia: $5,190 FMVSports Apparel: $13,040 FMVSports Equipment: $35,430 FMVTravel: $125,907 FMVGift Bags: $78,188 FMVSupplies: $41,020 FMV Form 990 governing body review Part VI line 11 Mammoth Mountain Community Foundation govering Board reviews the return 990 before filing. Stacey Cook the Treasurer will be the Board Member signing the return after Board approval. Conflict of interest policy compliance Part VI line 12c Mammoth Mountain Community Foundation and the Board of Directors must comply and sign a disclosure of Actual or Potient Conflicts of Interest as they arise and agree to comply fully with its terms and conditions at all times during service as a Foundation Board member. Board member and officer. Mark Brownlie is Chief Operating Officer for Mammoth Mountain Ski Area (MMSA). Pete Korfiatis is an MMCF Board Member and Director of MMMSA Ski Team. Mammoth Mountain Ski Area is the Foundations largestvendor and contributor. It also owns the Ski Team where a majority of students and athletes served by the foundation are members. The Foundation contracts with Mammoth Mountain Ski Area for a variety of services including fundraising, etc. and leases its office space from MMSA. Board Members with conflicts are asked to recuse themselves from voting on business transactions with entities they are related to. The Foundation is attempting to create written aggreements and evaluate current oral agreements to assure fees and costs are reasonable. CEO executive director top management comp Part VI line 15a The Board of Directors meets annually in Executive Session to review and set the annual salary and benefits of the Executive Director using comparable data that is updated every other year. Other officer or key employee compensation Part VI line 15b The Board of Directors meet annually in Executive Session to review and set the annual salary and benefits of key employees using comparable data of similar key staff at similar organizations that is updated every other year. Governing documents etc available to public Part VI line 19 Mammoth Mountain Community Foundation makes its public records available to anyone by request of the Executive Director or Board of Directors. Tax forms and financial statements can be requested by the public and either mailed to them or a PDF copy e-mailed. Govering documents (meeting minutes, policies, by Laws, etc.) Can be viewed by the public at the organizations office on a as-requested basis. Balance Sheet Part X The prepaid rent balance is overstated at the begining of the year because the asset was being reduced by $924 monthly instead of considering the 3% per a year increase. The prepaid asset balance has been adjusted in 2018 to show a lower balance based on the amortization schedule. The adjustment was made for $11,143. The 2018 Form 990 now shows the correct asset balance at year-end of $301,375.