Laurel Highlands FY2024 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.

84¢ of each $1 spent went to programs.
$119K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$119K
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
25 mo
of spending, in cash
Looks good: 25.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9.7M
76% of total assets
Worth a look: liabilities are 76% of assets; over 65%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.1M
+10% vs prior year
Spent
$5.0M
To programs
84%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$5.1M
FY2024▲ +10%
Revenue by fiscal year
FY2020$2.4M
FY2021$2.4M
FY2022$4.2M
FY2023$4.6M
FY2024$5.1M
FY2025$5.4M
Expenses
$5.0M
FY2024▲ +12%
Expenses by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$3.9M
FY2023$4.4M
FY2024$5.0M
FY2025$5.3M
Net assets
$3.0M
FY2024▲ +4%
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 FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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

84 cents of each dollar spent went to programs.

Program services 84% · $4.2M Management & general 16% · $800K

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

17 people listed on the 990; $119K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$118,820Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elizabeth Ann Nemanic$135,716$118,820$102,507$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 programs · $4.2M · in their own filed words · FY2024
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.

$1.7Mprogram expense
02

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

$1.3Mprogram 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.

$1.1Mprogram expense

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 FY2024 990, line by line.

1The main four
Money inPt VIII
$5.1M
Ln 12
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$163K
Money outPt IX
$5.0M
Ln 25
Programscol B$4.2M
Managementcol C$800K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$10.5M
Total assetsLn 16$12.7M
LiabilitiesLn 26$9.7M
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$163K
Total revenueLn 12$5.1M
Assets in detailPt X, end of year
CashLn 1$2.6M
SavingsLn 2$7.9M
Cash and savings togetherLn 1–2$10.5M
Land, buildings, equipmentLn 10c$771K
Other assetsLn 15$12K
Total assetsLn 16$12.7M
LiabilitiesLn 26$9.7M
Net assetsLn 32$3.0M
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 FY24End FY24
Cash and savingsLn 1–2$10.3M$10.5M
Land, buildings, equipmentLn 10c$829K$771K
Total assetsLn 16$12.3M$12.7M
LiabilitiesLn 26$9.4M$9.7M
Net assetsLn 32$2.9M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.6M$1.6M
Pay of current officers, directors and key staffLn 5$102K$102K
Other salaries and wagesLn 7$659K$385K$274K
Pension plan contributionsLn 8$22K$14K$9K
Other employee benefitsLn 9$96K$61K$35K
Payroll taxesLn 10$60K$40K$20K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$76K$76K
Advertising and promotionLn 12$1.6M$1.5M$122K
Office expensesLn 13$49K$3K$46K
Information technologyLn 14$25K$25K
OccupancyLn 16$2K$2K
TravelLn 17$18K$11K$8K
Conferences, conventions and meetingsLn 19$120K$113K$6K
Depreciation, depletion and amortizationLn 22$58K$58K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$70K$43K$27K
All other expensesLn 24e$296K$207K$89K
Total functional expensesLn 25$5.0M$4.2M$800K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.4M$5.3M$112K$3.1M 990 PDF
FY2024 Viewing $5.1M$5.0M$125K$3.0M 990 PDF
FY2023 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $5,078,437 across 4 lines filed
Lines not itemized here account for $6,527 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,920,749$4,920,749
VIII-3 Investment incomeExcluded from tax $163,257$163,257
VIII-8 Net income from fundraising eventsExcluded from tax −$12,096−$12,096
VIII-12 Total revenueRelated to mission $4,920,749 · Unrelated business $6,527 · Excluded from tax $151,161$5,078,437
Part IX · Statement of functional expenses $4,953,873 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $1,636,338$1,636,338
IX-5 Pay of current officers, directors and key staffPrograms $101,869$101,869
IX-7 Other salaries and wagesPrograms $385,201 · Management $273,977$659,178
IX-8 Pension plan contributionsPrograms $13,870 · Management $8,502$22,372
IX-9 Other employee benefitsPrograms $61,148 · Management $34,993$96,141
IX-10 Payroll taxesPrograms $39,710 · Management $20,457$60,167
IX-11c Accounting feesManagement $15,285$15,285
IX-11g Other fees for servicesManagement $75,677$75,677
IX-12 Advertising and promotionPrograms $1,513,906 · Management $121,638$1,635,544
IX-13 Office expensesPrograms $2,954 · Management $46,267$49,221
IX-14 Information technologyPrograms $24,813$24,813
IX-16 OccupancyManagement $2,183$2,183
IX-17 TravelPrograms $10,527 · Management $7,941$18,468
IX-19 Conferences, conventions and meetingsPrograms $113,305 · Management $6,455$119,760
IX-22 Depreciation, depletion and amortizationManagement $58,118$58,118
IX-23 InsuranceManagement $12,750$12,750
IX-24 Other expenses (24a–d)Programs $43,343 · Management $26,758$70,101
IX-24e All other expensesPrograms $207,060 · Management $88,828$295,888
IX-25 Total functional expensesPrograms $4,154,044 · Management $799,829 · Fundraising $0$4,953,873
Part X · Balance sheet $12,690,501 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,852,430$2,619,009
X-2 Savings and temporary cash investmentsStart of year $7,485,310$7,863,665
X-4 Accounts receivableStart of year $1,020,154$1,277,859
X-8 Inventories for sale or useStart of year $13,744$30,301
X-9 Prepaid expenses and deferred chargesStart of year $97,248$116,380
X-10c Land, buildings and equipment, netStart of year $829,342$771,225
X-15 Other assetsStart of year $5,681$12,062
X-16 Total assetsStart of year $12,303,909$12,690,501
X-17 Accounts payable and accrued expensesStart of year $414,444$787,960
X-18 Grants payableStart of year $369,372$132,397
X-19 Deferred revenueStart of year $8,613,023$8,732,129
X-25 Other liabilitiesStart of year $5,243$11,624
X-26 Total liabilitiesStart of year $9,402,082$9,664,110
X-27 Net assets without donor restrictionsStart of year $2,901,827$3,026,391
X-32 Total net assets or fund balancesStart of year $2,901,827$3,026,391
X-33 Total liabilities and net assetsStart of year $12,303,909$12,690,501
Part XI · Reconciliation of net assets $3,026,391 net assets at year end
XI-1 Total revenue$5,078,437
XI-2 Total expenses$4,953,873
XI-3 Revenue less expenses$124,564
XI-4 Net assets at start of year$2,901,827
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,026,391

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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