Mammoth Lakes Recreation

Tax-deductible

Mammoth Lakes, CA501(c)(3)EnvironmentEIN 47-1070284Revenue $1.2M in FY2025

On file with the IRSmammothlakesrecreation.orgPo Box 8562, 93546-8562 · Mammoth Lakes, CATax-exempt since Aug 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Mammoth Lakes Recreation (mlr) was formed to enhance recreational opportunities within the Mammoth Lakes, california area and in the surrounding inyo national forest and wilderness areas.we expect to involve community groups, other agencies with jurisdiction over recreational lands in our area, and our town government in determining potential projects, prioritizing these projects for funding, and recommending distribution of special tax measure funds to construct and program recreational amenities.we will leverage resources through pursuit of grants, sponsorships and donations to augment the special tax measures. This includes forming partnerships to maximize the use of resources.we will advise the town of Mammoth Lakes on strategic use of special tax measure funding to ensure the best use of available fudning to meet community desires and needs for recreational amenities.the result will be a focused, coordinated approach to expanding recreational products.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 6 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $21K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$101K
to officers and key staff · 10% of spending
Top officer’s pay lower than 72% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $15K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$45K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+75% vs prior year
Spent
$1.1M
To programs
91%
Net assets
$394K
By yearFY2020–FY2025
Revenue
$1.2M
FY2025▲ +75%
Tap a bar for its year
Revenue by fiscal year
FY2020$344K
FY2021$232K
FY2022$353K
FY2023$205K
FY2024$700K
FY2025$1.2M
Expenses
$1.1M
FY2025▲ +64%
Tap a bar for its year
Expenses by fiscal year
FY2020$435K
FY2021$290K
FY2022$283K
FY2023$221K
FY2024$645K
FY2025$1.1M
Net assets
$394K
FY2025▲ +74%
Tap a bar for its year
Net assets by fiscal year
FY2020$175K
FY2021$118K
FY2022$187K
FY2023$172K
FY2024$227K
FY2025$394K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $965K Management & general 6% · $61K Fundraising 3% · $34K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $101K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$100,691Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kimberly Anaclerio’s $101K as Executive Director is at the 28th percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Matthew McClain———$158,671$108,304
Kimberly Anaclerio$100,691$94,392$86,108——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Mammoth Lakes Recreation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enhances local recreation by funding and developing amenities with community and government partners.

Provided by the organization

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3 programs · $965K · in their own filed words · FY2024
01

Capital Projects

Deliver recreation-related capital projects for the benefit of the community and natural environment of mammoth lakes.

$878Kprogram expense
02

Sustainable Recreation

Work with local land and resource-management agencies, national and regional policy makers, and the town of mammoth lakes to expand and enhance the mammoth lakes trail system. Mammoth lakes recreation also works to promote and facilitate sustainable recreation within the community.

$60Kprogram expense
03

Community Building

Mammoth lakes recreation works to support and enhance recreation, arts and culture in mammoth lakes through its measure r and measure u allocations program. Mammoth lakes recreation also works to promote diversity within the community within mammoth lakes through outreach and education.

$27Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$15K
See all 3 funders →
Grants paid · 13 grants · $283K · 2020–2024
Town of Mammoth LakesFY2024$75,000
Town of Mammoth LakesFY2023$75,000
Eastern Sierra Arts AllianceCA · FY2022$11,061
Mono Arts CouncilCA · FY2022$9,399
Chamber Music UnboundCA · FY2022$8,377
Eastern Sierra Symphony Association INCFY2022$7,089
Sierra Classic TheatreCA · FY2022$6,774
Eastern Sierra Arts AllianceCA · FY2021$20,541
Mono Arts CouncilCA · FY2021$17,455
Chamber Music UnboundCA · FY2021$15,558
Eastern Sierra Symphony Association INCFY2021$13,166
Sierra Classic TheatreCA · FY2021$12,580
Town of Mammoth LakesFY2020$10,550

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$104K
Investment incomeLn 3$14K
Money outPt IX
$1.1M
Ln 25
Programscol B$965K
Managementcol C$61K
Fundraisingcol D$34K
Owns and owesPt X
$394K
net assets · Ln 32
Cash and savingsLn 1–2$229K
Total assetsLn 16$439K
LiabilitiesLn 26$45K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$897K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$45K
Fees for servicesLn 2g$104K
Investment incomeLn 3$14K
Gains on assetsLn 7−$10
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$207K
Cash and savings togetherLn 1–2$229K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$439K
LiabilitiesLn 26$45K
Net assetsLn 32$394K
OperationsPt I, VI
EmployeesI 51
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$361K$229K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$550K$439K
LiabilitiesLn 26$323K$45K
Net assetsLn 32$227K$394K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$75K$75K
Pay of current officers, directors and key staffLn 5$91K$59K$21K$11K
Pension plan contributionsLn 8$6K$4K$1K$772
Other employee benefitsLn 9$13K$8K$3K$2K
Payroll taxesLn 10$8K$5K$2K$993
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$797K$776K$11K$10K
Advertising and promotionLn 12$3K$1K$2K
Office expensesLn 13$7K$1K$5K$1K
OccupancyLn 16$3K$3K$322
TravelLn 17$121$121
Conferences, conventions and meetingsLn 19$659$317$342
InsuranceLn 23$3K$3K$547
Other expenses (24a–d)Ln 24$39K$34K$196$5K
All other expensesLn 24e$111$100$11
Total functional expensesLn 25$1.1M$965K$61K$34K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.2M$1.1M$167K$394K 990 PDF
FY2024 $700K$645K$55K$227K 990 PDF
FY2023 $205K$221K−$15K$172K 990 PDF
FY2022 $353K$283K$69K$187K 990 PDF
FY2021 $232K$290K−$57K$118K 990 PDF
FY2020 $344K$435K−$91K$175K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,226,906 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $593,001$1,114,186
I-9 Program service revenuePrior year $100,500$104,500
I-10 Investment incomePrior year $9,831$14,120
I-11 Other revenuePrior year −$3,087−$5,900
I-12 Total revenuePrior year $700,245$1,226,906
I-13 Grants and similar amounts paidPrior year $77,091$75,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $109,286$117,997
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $459,022$866,434
I-18 Total expensesPrior year $645,399$1,059,431
I-19 Revenue less expensesPrior year $54,846$167,475
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,226,906 across 10 lines filed
Lines not itemized here account for −$768 of total revenue; see the IRS return.
VIII-1c Fundraising events$45,465
VIII-1e Government grants$896,962
VIII-1f All other contributions, gifts and grants$171,759
VIII-1g Noncash contributions (included above)$2,690
VIII-1h Total contributions, gifts and grants$1,114,186
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $104,500$104,500
VIII-3 Investment incomeRelated to mission $14,130$14,130
VIII-7 Net gain or loss on sales of assetsRelated to mission −$10−$10
VIII-8 Net income from fundraising eventsExcluded from tax −$5,132−$5,132
VIII-12 Total revenueRelated to mission $117,852 · Unrelated business $0 · Excluded from tax −$5,132$1,226,906
Part IX · Statement of functional expenses $1,059,431 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $75,000$75,000
IX-5 Pay of current officers, directors and key staffPrograms $58,886 · Management $20,897 · Fundraising $11,044$90,827
IX-8 Pension plan contributionsPrograms $4,108 · Management $1,343 · Fundraising $772$6,223
IX-9 Other employee benefitsPrograms $8,250 · Management $3,100 · Fundraising $1,550$12,900
IX-10 Payroll taxesPrograms $5,321 · Management $1,733 · Fundraising $993$8,047
IX-11c Accounting feesManagement $12,343$12,343
IX-11g Other fees for servicesPrograms $776,268 · Management $10,741 · Fundraising $10,204$797,213
IX-12 Advertising and promotionPrograms $1,108 · Fundraising $1,944$3,052
IX-13 Office expensesPrograms $1,405 · Management $4,680 · Fundraising $1,163$7,248
IX-16 OccupancyManagement $2,557 · Fundraising $322$2,879
IX-17 TravelPrograms $121$121
IX-19 Conferences, conventions and meetingsManagement $317 · Fundraising $342$659
IX-23 InsuranceManagement $2,950 · Fundraising $547$3,497
IX-24 Other expenses (24a–d)Programs $34,449 · Management $196 · Fundraising $4,666$39,311
IX-24e All other expensesManagement $100 · Fundraising $11$111
IX-25 Total functional expensesPrograms $964,916 · Management $60,957 · Fundraising $33,558$1,059,431
Part X · Balance sheet $439,002 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $63,207$21,900
X-2 Savings and temporary cash investmentsStart of year $298,156$207,225
X-4 Accounts receivableStart of year $188,162$209,877
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $549,525$439,002
X-17 Accounts payable and accrued expensesStart of year $295,576$14,172
X-19 Deferred revenueStart of year $26,944$30,350
X-26 Total liabilitiesStart of year $322,520$44,522
X-27 Net assets without donor restrictionsStart of year $227,005$394,480
X-32 Total net assets or fund balancesStart of year $227,005$394,480
X-33 Total liabilities and net assetsStart of year $549,525$439,002
Part XI · Reconciliation of net assets $394,480 net assets at year end
XI-1 Total revenue$1,226,906
XI-2 Total expenses$1,059,431
XI-3 Revenue less expenses$167,475
XI-4 Net assets at start of year$227,005
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$394,480

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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