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Land Information Access Association

Tax-deductible

Traverse City, MI501(c)(3)Since 1993Environment EIN 38-3135600Revenue $349K in FY2025

On file with the IRS3291 Racquet Club Dr Unit A, 49684-4703 · Traverse City, MITax-exempt since Feb 1994Publicly supported charity — 170(b)(1)(A)(vi)

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Liaa is a community service organization working to increase the sustainability of communities and expand civic engagement. Our mission statement is: helping people to shape better communities through: participation, education, Information and effective use of technology.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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 deficit $13K a year · 2% 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
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 22% of spending
Top officer’s pay lower than 62% of similar orgs
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$58K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$349K
-51% vs prior year
Spent
$531K
To programs
69%
Net assets
$342K
By yearFY2020–FY2025
Revenue
$349K
FY2025▼ -51%
Tap a bar for its year
Revenue by fiscal year
FY2020$745K
FY2021$599K
FY2022$738K
FY2023$631K
FY2024$710K
FY2025$349K
Expenses
$531K
FY2025▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$689K
FY2021$640K
FY2022$707K
FY2023$685K
FY2024$598K
FY2025$531K
Net assets
$342K
FY2025▼ -35%
Tap a bar for its year
Net assets by fiscal year
FY2020$475K
FY2021$434K
FY2022$466K
FY2023$413K
FY2024$524K
FY2025$342K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1994.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $367K Management & general 31% · $165K

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

8 people listed on the 990; $115K 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
Matthew Kern
Interim Executive Director
$58,171Pt VII · Sec A
Matthew Cowall
Executive Director (thru September 2024)
$56,907Pt VII · Sec A
John Egelhaaf
President
$0Pt VII · Sec A
Kathryn Buckner
Vice President/Secretary
$0Pt VII · Sec A
Sandra Clark
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Pat McGinnis
Director
$0Pt VII · Sec A
Luke Forrest
Treasurer
$0Pt VII · Sec A

Matthew Kern’s $58K as Interim Executive Director is at the 38th percentile of top reported officer pay among 1989 $100K–1M 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matthew Cowall$56,907$66,732$60,810$61,035$57,222$48,313
Matthew Kern$58,171—————
Harry Burkholder Resigned 92019—————$51,967

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.

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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

Empowers communities through participation, education, and technology, also running local public access channels.

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Provided by the organization

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2 programs · $367K · in their own filed words · FY2024
01

Traverse area community media facilitates public participation in audio and video media production for education, civic engagement, and cultural expression. It offers training and cablecast services to citizens, governments, and nonprofits in a 10-COUNTY region (channels 189 and 191), serving approximately 75 volunteer producers and 6…

$296Kprogram expense
02

Liaa supports michigan communities in updating master plans to enhance resilience against economic shifts and climate variability. We assist great lakes shoreline communities studying climate impacts, lake levels, and shoreline dynamics.

$71Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2022
Grand Traverse Regional Community FoundationFY2022$15K
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$349K
Ln 12
Fees for servicesLn 2g$334K
Investment incomeLn 3$9K
Other incomeLn 4–11$7K
Money outPt IX
$531K
Ln 25
Programscol B$367K
Managementcol C$165K
Owns and owesPt X
$342K
net assets · Ln 32
Cash and savingsLn 1–2$367K
Total assetsLn 16$400K
LiabilitiesLn 26$58K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$334K
Investment incomeLn 3$9K
Other incomeLn 4–11$7K
Total revenueLn 12$349K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$339K
Cash and savings togetherLn 1–2$367K
Land, buildings, equipmentLn 10c$24K
Total assetsLn 16$400K
LiabilitiesLn 26$58K
Net assetsLn 32$342K
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$527K$367K
Land, buildings, equipmentLn 10c$17K$24K
Total assetsLn 16$643K$400K
LiabilitiesLn 26$119K$58K
Net assetsLn 32$524K$342K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$252K$174K$78K
Pension plan contributionsLn 8$7K$5K$2K
Other employee benefitsLn 9$59K$41K$18K
Payroll taxesLn 10$18K$13K$6K
Accounting feesLn 11c$55K$38K$17K
Other fees for servicesLn 11g$20K$14K$6K
Office expensesLn 13$42K$29K$13K
Information technologyLn 14$11K$7K$3K
OccupancyLn 16$35K$24K$11K
TravelLn 17$429$296$133
Depreciation, depletion and amortizationLn 22$12K$8K$4K
InsuranceLn 23$17K$12K$5K
Other expenses (24a–d)Ln 24$2K$1K$500
Total functional expensesLn 25$531K$367K$165K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $349K$531K−$182K$342K 990 PDF
FY2024 $710K$598K$111K$524K 990 PDF
FY2023 $631K$685K−$53K$413K 990 PDF
FY2022 $738K$707K$31K$466K 990 PDF
FY2021 $599K$640K−$41K$434K 990 PDF
FY2020 $745K$689K$55K$475K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $349,188 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $434,386$333,611
I-10 Investment incomePrior year $275,224$8,826
I-11 Other revenuePrior year $0$6,751
I-12 Total revenuePrior year $709,610$349,188
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $374,334$337,131
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $223,986$194,060
I-18 Total expensesPrior year $598,320$531,191
I-19 Revenue less expensesPrior year $111,290−$182,003
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $349,188 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $333,611$333,611
VIII-3 Investment incomeExcluded from tax $8,826$8,826
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,751$6,751
VIII-12 Total revenueRelated to mission $340,362 · Unrelated business $0 · Excluded from tax $8,826$349,188
Part IX · Statement of functional expenses $531,191 across 13 lines filed
IX-7 Other salaries and wagesPrograms $174,202 · Management $78,265$252,467
IX-8 Pension plan contributionsPrograms $5,020 · Management $2,255$7,275
IX-9 Other employee benefitsPrograms $40,861 · Management $18,358$59,219
IX-10 Payroll taxesPrograms $12,537 · Management $5,633$18,170
IX-11c Accounting feesPrograms $37,805 · Management $16,985$54,790
IX-11g Other fees for servicesPrograms $14,089 · Management $6,330$20,419
IX-13 Office expensesPrograms $29,111 · Management $13,080$42,191
IX-14 Information technologyPrograms $7,497 · Management $3,368$10,865
IX-16 OccupancyPrograms $24,123 · Management $10,837$34,960
IX-17 TravelPrograms $296 · Management $133$429
IX-22 Depreciation, depletion and amortizationPrograms $8,216 · Management $3,691$11,907
IX-23 InsurancePrograms $11,648 · Management $5,234$16,882
IX-24 Other expenses (24a–d)Programs $1,117 · Management $500$1,617
IX-25 Total functional expensesPrograms $366,522 · Management $164,669 · Fundraising $0$531,191
Part X · Balance sheet $400,013 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $10,541$27,663
X-2 Savings and temporary cash investmentsStart of year $516,610$339,256
X-4 Accounts receivableStart of year $85,041$3,583
X-9 Prepaid expenses and deferred chargesStart of year $13,851$5,552
X-10c Land, buildings and equipment, netStart of year $16,867$23,959
X-16 Total assetsStart of year $642,910$400,013
X-17 Accounts payable and accrued expensesStart of year $35,054$34,631
X-19 Deferred revenueStart of year $83,948$23,477
X-26 Total liabilitiesStart of year $119,002$58,108
X-27 Net assets without donor restrictionsStart of year $422,525$256,973
X-28 Net assets with donor restrictionsStart of year $101,383$84,932
X-32 Total net assets or fund balancesStart of year $523,908$341,905
X-33 Total liabilities and net assetsStart of year $642,910$400,013
Part XI · Reconciliation of net assets $341,905 net assets at year end
XI-1 Total revenue$349,188
XI-2 Total expenses$531,191
XI-3 Revenue less expenses−$182,003
XI-4 Net assets at start of year$523,908
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$341,905

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

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