Lassen Park Foundation FY2024 filing

Tax-deductible

Anderson, CA501(c)(3)EIN 68-0065902Revenue $197K in FY2024

On file with the IRSlassenparkfoundation.orgPo Box 33, 96007-0033 · Anderson, CATax-exempt since Sep 1985Publicly supported charity — 170(b)(1)(A)(vi)

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The Lassen Park Foundation provides philanthropic support to Lassen volcanic national Park and invites all, especially youth, to experience and preserve the natural and cultural resources of this special place.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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 5
filings with a surplus
Average surplus $27K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
19 mo
of spending, in cash
Looks good: 19.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $22K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$132K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$197K
+126% vs prior year
Spent
$185K
To programs
62%
Net assets
$204K
By yearFY2020–FY2025
Revenue
$197K
FY2024▲ +126%
Tap a bar for its year
Revenue by fiscal year
FY2020$236K
FY2021$198K
FY2022$428K
FY2023$87K
FY2024$197K
FY2025$143K
Expenses
$185K
FY2024▼ -40%
Tap a bar for its year
Expenses by fiscal year
FY2020$174K
FY2021$217K
FY2022$308K
FY2023Not on file
FY2024$185K
FY2025$183K
Net assets
$204K
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$150K
FY2021$130K
FY2022$250K
FY2023$193K
FY2024$204K
FY2025$164K

From the FY2024 Form 990 (year ending September 2024) · see the original

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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 Sep 1985.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $115K Management & general 32% · $59K Fundraising 6% · $11K

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

23 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chair Youth/
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chair of the
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Co
$0Pt VII · Sec A

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

NameFY2022FY2021FY2020
Cynthia Perrine$104,816——
Jennifer Finnegan—$86,000$87,800

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports Lassen Volcanic National Park, encouraging everyone, especially youth, to experience and preserve its natural and cultural resources.

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Provided by the organization

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2 programs · $115K · in their own filed words · FY2023
01

The youth camping program provides grants to northern california school and youth organizations for camping trips to lassen volcanic national park. Through these grants and resulting opportunities for discovery hikes, environmental education activities and science experiments, at-risk youth are able to enrich their understanding of the…

$114Kprogram expense
02

Improve visitor experiences within lassen volcanic national park

$676program expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 2 grants · $45K · 2019–2023
Lassen Volcanic National ParkFY2023$37,000
Lassen Volcanic National ParkFY2019$8,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$197K
Ln 12
Gifts and grantsLn 1h$191K
Other incomeLn 4–11$4K
Investment incomeLn 3$2K
Money outPt IX
$185K
Ln 25
Programscol B$115K
Managementcol C$59K
Fundraisingcol D$11K
Owns and owesPt X
$204K
net assets · Ln 32
Cash and savingsLn 1–2$296K
Total assetsLn 16$336K
LiabilitiesLn 26$132K
PeoplePt VI, VII
23
listed · VII A
PaidVII A0
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$191K
Government grantsLn 1e$40K
Fundraising eventsLn 1c$91K
Investment incomeLn 3$2K
Other incomeLn 4–11$4K
Total revenueLn 12$197K
Assets in detailPt X, end of year
CashLn 1$153K
SavingsLn 2$143K
Cash and savings togetherLn 1–2$296K
Total assetsLn 16$336K
LiabilitiesLn 26$132K
Net assetsLn 32$204K
OperationsPt I, VI
EmployeesI 51
VolunteersI 635
Fiscal year endsHeaderSeptember
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$293K$296K
Total assetsLn 16$303K$336K
LiabilitiesLn 26$110K$132K
Net assetsLn 32$193K$204K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$71K$71K
Other salaries and wagesLn 7$64K$29K$36K
Advertising and promotionLn 12$11K$10K$456$456
Office expensesLn 13$16K$1K$12K$3K
Information technologyLn 14$8K$349$5K$3K
OccupancyLn 16$6K$3K$734$2K
TravelLn 17$826$369$133$324
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$3K$48$3K
Total functional expensesLn 25$185K$115K$59K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $143K$183K−$40K$164K 990 PDF
FY2024 Viewing $197K$185K$12K$204K 990 PDF
FY2023 $87K$193K 990 PDF
FY2022 $428K$308K$120K$250K 990 PDF
FY2021 $198K$217K−$20K$130K 990 PDF
FY2020 $236K$174K$63K$150K 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 (6 parts)
Part I · Summary $196,840 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $83,463$190,521
I-9 Program service revenue$0
I-10 Investment incomePrior year $2,093$2,177
I-11 Other revenuePrior year $1,727$4,142
I-12 Total revenuePrior year $87,283$196,840
I-13 Grants and similar amounts paidPrior year $20,900$70,744
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $44,758$64,345
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $79,274$50,173
I-18 Total expensesPrior year $144,932$185,262
I-19 Revenue less expensesPrior year −$57,649$11,578
Part VI · Governance 23 of 23 board members independent, 2 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $196,840 across 7 lines filed
VIII-1c Fundraising events$90,708
VIII-1e Government grants$40,000
VIII-1f All other contributions, gifts and grants$59,813
VIII-1h Total contributions, gifts and grants$190,521
VIII-3 Investment incomeExcluded from tax $2,177$2,177
VIII-8 Net income from fundraising eventsExcluded from tax $4,142$4,142
VIII-12 Total revenueExcluded from tax $6,319$196,840
Part IX · Statement of functional expenses $185,262 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $70,744$70,744
IX-7 Other salaries and wagesPrograms $28,754 · Management $35,591$64,345
IX-12 Advertising and promotionPrograms $10,025 · Management $456 · Fundraising $456$10,937
IX-13 Office expensesPrograms $1,358 · Management $11,734 · Fundraising $2,751$15,843
IX-14 Information technologyPrograms $349 · Management $4,572 · Fundraising $3,182$8,103
IX-16 OccupancyPrograms $3,071 · Management $734 · Fundraising $1,798$5,603
IX-17 TravelPrograms $369 · Management $133 · Fundraising $324$826
IX-19 Conferences, conventions and meetingsManagement $1,530$1,530
IX-22 Depreciation, depletion and amortizationManagement $2,325$2,325
IX-23 InsuranceManagement $2,173$2,173
IX-24 Other expenses (24a–d)Management $48 · Fundraising $2,785$2,833
IX-25 Total functional expensesPrograms $114,670 · Management $59,296 · Fundraising $11,296$185,262
Part X · Balance sheet $335,808 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $42,309$152,944
X-2 Savings and temporary cash investmentsStart of year $250,839$142,937
X-4 Accounts receivableStart of year $2,071$34,890
X-14 Intangible assetsStart of year $7,362$5,037
X-16 Total assetsStart of year $302,581$335,808
X-17 Accounts payable and accrued expenses$3,649
X-18 Grants payable$18,000
X-24 Unsecured notes and loans payableStart of year $50,000$50,000
X-25 Other liabilitiesStart of year $60,000$60,000
X-26 Total liabilitiesStart of year $110,000$131,649
X-27 Net assets without donor restrictionsStart of year $192,581$204,159
X-32 Total net assets or fund balancesStart of year $192,581$204,159
X-33 Total liabilities and net assetsStart of year $302,581$335,808
Part XI · Reconciliation of net assets $204,159 net assets at year end
XI-1 Total revenue$196,840
XI-2 Total expenses$185,262
XI-3 Revenue less expenses$11,578
XI-4 Net assets at start of year$192,581
XI-10 Net assets at end of year$204,159

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

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