philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Listening Point Foundation INC

Tax-deductible

Ely, MN501(c)(3)Since 2007Arts & CultureEIN 39-1929276Revenue $121K in FY2025

On file with the IRSlisteningpointfoundation.orgPo Box 180, 55731-0180 · Ely, MNTax-exempt since Aug 1998Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

Listening Point Foundation is dedicated to preserving Listening Point and advancing SigurdOlsons wilderness philosophy. This includes: Preserving the Listening Point property,preserving Sigurd Olsons home and writing shack, and public education programs and events.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Run by 8 volunteers and 3 employees.
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
2 of 6
filings with a surplus
Average deficit $10K a year · 9% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$35K
to officers and key staff · 25% of spending
Top officer’s pay lower than 70% of similar orgs
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $17K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$669
0.06% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$121K
+24% vs prior year
Spent
$140K
To programs
60%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$121K
FY2025▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$133K
FY2021$126K
FY2022$105K
FY2023$126K
FY2024$97K
FY2025$121K
Expenses
$140K
FY2025▼ -26%
Tap a bar for its year
Expenses by fiscal year
FY2020$86K
FY2021$113K
FY2022$111K
FY2023$128K
FY2024$190K
FY2025$140K
Net assets
$1.1M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.3M
FY2023$1.3M
FY2024$1.1M
FY2025$1.1M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1998.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $84K Management & general 16% · $23K Fundraising 23% · $33K

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

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

13 people listed on the 990; $35K paid to officers and key staff.

Part VII, Section A · reportable compensation
Freja Alioth
Executive Director
$35,408Pt VII · Sec A
Cori Mattke
Secretary
$0Pt VII · Sec A
Alan Brew
Treasurer
$0Pt VII · Sec A
Sue Duffy
Director
$0Pt VII · Sec A
Chris Fink
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Freja Alioth’s $35K as Executive Director is at the 30th percentile of top reported officer pay among 2216 $100K–1M arts & culture 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

NameFY2025FY2023FY2020
Freja Alioth$35,408$22,616—
Stephanie Obrien——$29,700
Steffi Huberty—$24,960—

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 Listening Point Foundation INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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

Preserves wilderness property and promotes its founder's philosophy through education.

Questions for Listening Point Foundation INC

Tap to ask. Listening Point Foundation INC sees how many people are interested.

Your first name shows with your question. Listening Point Foundation INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $26K · in their own filed words · FY2025
01

Listening Point, about 30 acres of forested property on the shore of Burntside Lake, is central to Sigurd Olsons legacy, and it is featured in some of his writing. It is listed on the National Register of Historic Places. In 2024, the cabin was reroofed to preserve it for future generations of visitors.

$12Kprogram expense
02

The LPF newsletter is published and distributed two times a year to over 5700 recipients across the country. It provides educational articles as well as updates and upcoming events. Time needed to prepare the newsletter from content gathering to printing is about one month.

$8Kprogram expense
03

Preserving and providing access to Sigurd Olsons Listening Point, his Writing Shack, and the Olson family home are central to the mission of the Listening Point Foundation. In 2025, the Foundation dedicated a significant amount of its resources to conducting tours at all three locations.

$6Kprogram 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 · FY2024
Saint Paul & Minnesota FoundationFY2024$9K
The Minneapolis FoundationFY2024$8K
Total grants receivedfrom 2 funders$17K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$121K
Ln 12
Gifts and grantsLn 1h$105K
Investment incomeLn 3$11K
Fees for servicesLn 2g$3K
Money outPt IX
$140K
Ln 25
Programscol B$84K
Managementcol C$23K
Fundraisingcol D$33K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$1.1M
LiabilitiesLn 26$669
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$3K
Investment incomeLn 3$11K
Other incomeLn 4–11$2K
Total revenueLn 12$121K
Assets in detailPt X, end of year
CashLn 1$26K
Cash and savings togetherLn 1–2$26K
InvestmentsLn 11–13$299K
Land, buildings, equipmentLn 10c$784K
Total assetsLn 16$1.1M
LiabilitiesLn 26$669
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 53
VolunteersI 68
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 FY25End FY25
Cash and savingsLn 1–2$20K$26K
InvestmentsLn 11–13$276K$299K
Land, buildings, equipmentLn 10c$789K$784K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$2K$669
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Pay of current officers, directors and key staffLn 5$54K$38K$5K$11K
Payroll taxesLn 10$5K$3K$453$905
Accounting feesLn 11c$4K$3K$781
Professional fundraising feesLn 11e$6K$6K
Other fees for servicesLn 11g$3K$1K$865$2K
Office expensesLn 13$5K$2K$2K$291
Information technologyLn 14$6K$1K$5K
OccupancyLn 16$23K$20K$3K$272
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$5K$3K$741$741
InsuranceLn 23$4K$3K$539$632
Other expenses (24a–d)Ln 24$22K$11K$5K$6K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$140K$84K$23K$33K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $121K$140K−$19K$1.1M 990 PDF
FY2024 $97K$190K−$93K$1.1M 990 PDF
FY2023 $126K$128K−$2K$1.3M 990 PDF
FY2022 $105K$111K−$7K$1.3M 990 PDF
FY2021 $126K$113K$13K$1.4M 990 PDF
FY2020 $133K$86K$48K$1.3M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 $120,790 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $84,009$104,713
I-9 Program service revenuePrior year $100$2,786
I-10 Investment incomePrior year $14,560$10,928
I-11 Other revenuePrior year −$1,585$2,363
I-12 Total revenuePrior year $97,084$120,790
I-13 Grants and similar amounts paidPrior year $1,100$1,100
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $67,780$58,551
I-16a Professional fundraising feesPrior year $3,000$6,446
I-17 Other expensesPrior year $118,620$73,993
I-18 Total expensesPrior year $190,500$140,090
I-19 Revenue less expensesPrior year −$93,416−$19,300
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $120,790 across 7 lines filed
Lines not itemized here account for $2,363 of total revenue; see the IRS return.
VIII-1c Fundraising events$1,663
VIII-1f All other contributions, gifts and grants$103,050
VIII-1h Total contributions, gifts and grants$104,713
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,786$2,786
VIII-3 Investment incomeRelated to mission $10,928$10,928
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $16,077 · Unrelated business $0 · Excluded from tax $0$120,790
Part IX · Statement of functional expenses $140,090 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $1,100$1,100
IX-5 Pay of current officers, directors and key staffPrograms $37,817 · Management $5,403 · Fundraising $10,805$54,025
IX-10 Payroll taxesPrograms $3,168 · Management $453 · Fundraising $905$4,526
IX-11c Accounting feesManagement $2,823 · Fundraising $781$3,604
IX-11e Professional fundraising feesFundraising $6,446$6,446
IX-11g Other fees for servicesPrograms $1,047 · Management $865 · Fundraising $1,554$3,466
IX-13 Office expensesPrograms $2,005 · Management $2,324 · Fundraising $291$4,620
IX-14 Information technologyManagement $1,260 · Fundraising $4,568$5,828
IX-16 OccupancyPrograms $19,858 · Management $2,589 · Fundraising $272$22,719
IX-19 Conferences, conventions and meetingsManagement $1,291$1,291
IX-22 Depreciation, depletion and amortizationPrograms $3,459 · Management $741 · Fundraising $741$4,941
IX-23 InsurancePrograms $2,731 · Management $539 · Fundraising $632$3,902
IX-24 Other expenses (24a–d)Programs $11,223 · Management $4,734 · Fundraising $5,865$21,822
IX-24e All other expensesPrograms $1,800$1,800
IX-25 Total functional expensesPrograms $84,208 · Management $23,022 · Fundraising $32,860$140,090
Part X · Balance sheet $1,116,341 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $20,424$26,274
X-8 Inventories for sale or useStart of year $6,996$7,542
X-10c Land, buildings and equipment, netStart of year $788,874$783,933
X-11 Publicly traded securitiesStart of year $275,744$298,592
X-16 Total assetsStart of year $1,092,038$1,116,341
X-17 Accounts payable and accrued expensesStart of year $1,947$669
X-26 Total liabilitiesStart of year $1,947$669
X-27 Net assets without donor restrictionsStart of year $296,058$312,936
X-28 Net assets with donor restrictionsStart of year $794,033$802,736
X-32 Total net assets or fund balancesStart of year $1,090,091$1,115,672
X-33 Total liabilities and net assetsStart of year $1,092,038$1,116,341
Part XI · Reconciliation of net assets $1,115,672 net assets at year end
XI-1 Total revenue$120,790
XI-2 Total expenses$140,090
XI-3 Revenue less expenses−$19,300
XI-4 Net assets at start of year$1,090,091
XI-5 Net unrealized gains (losses) on investments$45,477
XI-9 Other changes in net assets−$596
XI-10 Net assets at end of year$1,115,672

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.