Laurel Highlands FY2023 filing

Not tax-deductible

Ligonier, PA501(c)(6)Since 1958EIN 25-1093334

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To promote tourism, tourism development, and the interest of the travel & hospitality industries located in the Laurel Highlands, generally comprising fayette, somerset, and westmoreland counties.

85¢ of each $1 spent went to programs.
$103K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
6 of 6
filings with a surplus
Average surplus $231K a year · 6% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
28 mo
of spending, in cash
Looks good: 28.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9.4M
76% of total assets
Worth a look: liabilities are 76% of assets; over 65%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+11% vs prior year
Spent
$4.4M
To programs
85%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$4.6M
FY2023▲ +11%
Revenue by fiscal year
FY2020$2.4M
FY2021$2.4M
FY2022$4.2M
FY2023$4.6M
FY2024$5.1M
FY2025$5.4M
Expenses
$4.4M
FY2023▲ +13%
Expenses by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$3.9M
FY2023$4.4M
FY2024$5.0M
FY2025$5.3M
Net assets
$2.9M
FY2023▲ +8%
Net assets by fiscal year
FY2020$1.9M
FY2021$2.4M
FY2022$2.7M
FY2023$2.9M
FY2024$3.0M
FY2025$3.1M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1964.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $3.7M Management & general 15% · $676K

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

16 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$102,507Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$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

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elizabeth Ann Nemanic$135,716$118,820$102,507———
Elizabeth Ann Nemanic———$100,709$94,451$95,705

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 Laurel Highlands 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

Promotes tourism and economic growth in Pennsylvania's Laurel Highlands through regional marketing, branding, public relations, and visitor services.

Provided by the organization

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3 program services account for $3.7M of program spending, described in the organization's own filed words · FY2023.
01

To administer grant programs specially established to support fayette, somerset, and westmoreland countys tourism assets by increasing visitation, enhancing the visitors experience and increasing overnight stays.

$1.9Mprogram expense
02

To promote fayette, somerset, and westmoreland counties in opportunities and contribute to the economic growth and quality of life in the region.

$997Kprogram expense
03

Partner with various organization in implementing year-round seasonal to enhance awareness of the laurel highlands as a travel destination through direct sales, marketing, public relations, branding, and visitor services.

$849Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 302 grants · $6.7M · 2020–2025
State Theatre Center for the ArtsPA · FY2025$84,518
Benners Meadow Run Rv CampgroundFY2025$64,255
Touchstone Center for CraftsPA · FY2025$62,434
JumonvillePA · FY2025$51,406
Deer Creek Winery & Watson Estate BFY2025$51,284
Timber Rock AmphitheaterFY2025$47,768
Braddocks Restaurant & TavernFY2025$47,768
Ohiopyle Vacation RentalsFY2025$46,073
Neubauers Flowers & Market HouseFY2025$45,000
Frank Lloyd Wrights FallingwaterPA · FY2025$41,160
Amys Quilt RoomFY2025$35,000
Ohiopyle Trading Post & River ToursFY2025$32,000
The Perennial ProjectPA · FY2025$32,000
Hilton Garden Inn UniontownFY2025$27,214
Frank Lloyd Wrights Kentuck KnobFY2025$25,520
See all 302 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Fees for servicesLn 2g$4.6M
Investment incomeLn 3$55K
Money outPt IX
$4.4M
Ln 25
Programscol B$3.7M
Managementcol C$676K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$10.3M
Total assetsLn 16$12.3M
LiabilitiesLn 26$9.4M
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.6M
Investment incomeLn 3$55K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$2.9M
SavingsLn 2$7.5M
Cash and savings togetherLn 1–2$10.3M
Land, buildings, equipmentLn 10c$829K
Other assetsLn 15$6K
Total assetsLn 16$12.3M
LiabilitiesLn 26$9.4M
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 517
VolunteersI 618
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$10.2M$10.3M
Land, buildings, equipmentLn 10c$679K$829K
Total assetsLn 16$11.9M$12.3M
LiabilitiesLn 26$9.2M$9.4M
Net assetsLn 32$2.7M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.5M$1.5M
Pay of current officers, directors and key staffLn 5$103K$103K
Other salaries and wagesLn 7$596K$345K$251K
Pension plan contributionsLn 8$19K$12K$7K
Other employee benefitsLn 9$83K$53K$30K
Payroll taxesLn 10$55K$37K$19K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$51K$51K
Advertising and promotionLn 12$1.4M$1.3M$104K
Office expensesLn 13$49K$3K$46K
Information technologyLn 14$24K$24K
OccupancyLn 16$2K$2K
TravelLn 17$16K$9K$7K
Conferences, conventions and meetingsLn 19$84K$79K$5K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$63K$38K$26K
All other expensesLn 24e$272K$193K$78K
Total functional expensesLn 25$4.4M$3.7M$676K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.4M$5.3M$112K$3.1M 990 PDF
FY2024 $5.1M$5.0M$125K$3.0M 990 PDF
FY2023 Viewing $4.6M$4.4M$222K$2.9M 990 PDF
FY2022 $4.2M$3.9M$299K$2.7M 990 PDF
FY2021 $2.4M$1.9M$479K$2.4M 990 PDF
FY2020 $2.4M$2.2M$152K$1.9M 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $4,637,042 across 4 lines filed
Lines not itemized here account for $1,503 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,123,065 · Unrelated business $466,509$4,589,574
VIII-3 Investment incomeExcluded from tax $55,122$55,122
VIII-8 Net income from fundraising eventsExcluded from tax −$9,157−$9,157
VIII-12 Total revenueRelated to mission $4,123,065 · Unrelated business $468,012 · Excluded from tax $45,965$4,637,042
Part IX · Statement of functional expenses $4,415,508 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $1,536,733$1,536,733
IX-5 Pay of current officers, directors and key staffPrograms $102,507$102,507
IX-7 Other salaries and wagesPrograms $344,599 · Management $251,496$596,095
IX-8 Pension plan contributionsPrograms $11,740 · Management $7,197$18,937
IX-9 Other employee benefitsPrograms $52,548 · Management $29,987$82,535
IX-10 Payroll taxesPrograms $36,546 · Management $18,828$55,374
IX-11c Accounting feesManagement $12,410$12,410
IX-11g Other fees for servicesManagement $51,183$51,183
IX-12 Advertising and promotionPrograms $1,309,183 · Management $104,421$1,413,604
IX-13 Office expensesPrograms $2,922 · Management $45,781$48,703
IX-14 Information technologyPrograms $24,363$24,363
IX-16 OccupancyManagement $2,073$2,073
IX-17 TravelPrograms $8,959 · Management $6,759$15,718
IX-19 Conferences, conventions and meetingsPrograms $78,807 · Management $5,403$84,210
IX-20 InterestManagement $3,236$3,236
IX-22 Depreciation, depletion and amortizationManagement $22,378$22,378
IX-23 InsuranceManagement $10,459$10,459
IX-24 Other expenses (24a–d)Programs $37,755 · Management $25,728$63,483
IX-24e All other expensesPrograms $193,161 · Management $78,346$271,507
IX-25 Total functional expensesPrograms $3,739,823 · Management $675,685 · Fundraising $0$4,415,508
Part X · Balance sheet $12,303,909 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $5,679,430$2,852,430
X-2 Savings and temporary cash investmentsStart of year $4,498,141$7,485,310
X-4 Accounts receivableStart of year $903,195$1,020,154
X-8 Inventories for sale or useStart of year $12,609$13,744
X-9 Prepaid expenses and deferred chargesStart of year $95,958$97,248
X-10c Land, buildings and equipment, netStart of year $679,013$829,342
X-15 Other assetsStart of year $438$5,681
X-16 Total assetsStart of year $11,868,784$12,303,909
X-17 Accounts payable and accrued expensesStart of year $491,703$414,444
X-18 Grants payableStart of year $274,138$369,372
X-19 Deferred revenueStart of year $8,324,968$8,613,023
X-25 Other liabilities$5,243
X-26 Total liabilitiesStart of year $9,188,491$9,402,082
X-27 Net assets without donor restrictionsStart of year $2,680,293$2,901,827
X-32 Total net assets or fund balancesStart of year $2,680,293$2,901,827
X-33 Total liabilities and net assetsStart of year $11,868,784$12,303,909
Part XI · Reconciliation of net assets $2,901,827 net assets at year end
XI-1 Total revenue$4,637,042
XI-2 Total expenses$4,415,508
XI-3 Revenue less expenses$221,534
XI-4 Net assets at start of year$2,680,293
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,901,827

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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