Mountain Lion Foundation does not meet the following 5 Standards for Charity Accountability:
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
MLF does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
MLF does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
MLF does not meet this Standard because, when the organization provided 2022 budget information, it indicated that the budget:
- Did not identify total projected program service expenses broken down by major program category (protection, preservation, public outreach and communication, and advocacy).
- Did not identify total projected fundraising expenses.
- Did not identify total projected administrative expenses.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
MLF does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2021.
Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
MLF does not meet this Standard because the organization's website, https://mountainlion.org/, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Electronic access to the organization's IRS Form 990 for the year ended June 30, 2020.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability:
1
15
18
Mountain Lion Foundation meets the remaining 12 Standards for Charity Accountability.
The Mountain Lion Foundation (MLF) reports that it works toward the conservation of mountain lions in the United States, with an emphasis on improving safety for people, pets, and livestock, and reducing threats to mountain lions. Threats include trophy hunting, habitat loss, poisoning, trapping, roadkill, and poaching. The organization engages in outreach to government agencies, state legislators, conservation organizations, and the general public to advocate and educate on the issues relating to mountain lions and their habitat. Some ($13,093 or 2%) of MLF's program activities are carried out in conjunction with fundraising appeals.
For the year ended June 30, 2021, Mountain Lion Foundation's program expenses were:
| Advocacy |
$192,204 |
| Preservation |
$122,070 |
| Public outreach and communication |
$118,516 |
| Protection |
$111,970 |
| Total Program Expenses: |
$544,760 |
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: Debra Chase became Chief Executive Officer on November 4, 2019. In 2019, the former Interim Executive Director, Fred Hull, received $70,901 in compensation.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Invitations to fund raising events, Membership appeals, Planned giving arrangements, Other
MLF incurred joint costs of $40,909 for informational materials and activities that included fundraising materials. Of those costs $27,410 was allocated to fundraising expenses, $13,093 was allocated to program expenses, and $409 was allocated to administrative expenses.
Fundraising costs were 7% of related contributions. (Related contributions, which totaled $1,089,614, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c) (3) of the Internal Revenue Code.It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Mountain Lion Foundation's audited financial statements for the year ended June 30, 2021.
| Source of Funds |
| Contributions |
$1,008,504 |
| Investment return, net |
$81,110 |
| Government grant revenue |
$73,765 |
| Program service revenue |
$31,328 |
| Total Income |
$1,194,707 |
- Programs: 75%
- Administrative: 15%
- Fundraising: 10%
| Total Income |
$1,194,707 |
| Program expenses |
$544,760 |
| Fundraising expenses |
$80,393 |
| Administrative expenses |
$107,006 |
| Other expenses |
$0 |
| Total expenses: |
$732,159 |
| Income in Excess of Expenses |
$462,548 |
| Beginning Net Assets |
$2,412,352 |
| Other Changes In Net Assets |
$0 |
| Ending Net Assets |
$2,874,900 |
| Total Liabilities |
$114,545 |
| Total Assets |
$2,989,445 |
Note: According to the organization's audited financial statements for the year ended June 30, 2021, MLF received in-kind contributions totaling $6,706 in the form of book keeping ($3,706) and lobbying ($3,000).