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

Lapacho Fund FY2022 filing

Tax-deductible

Midway, UT501(c)(3)Foundations & Grantmakers EIN 85-0776852Revenue $200K in FY2022

On file with the IRS125 W Main St Unit 1090, 84049-8043 · Midway, UTTax-exempt since Aug 2020Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

The Lapacho Fund connects credible, well-vetted paraguayan ngo's and US-based funding sources. We serve as a "pass-through organization or "fiscal sponsor" for paraguayan organizations who are seeking funding from US donors who require, or prefer, that their contributions be made through an organization recognized by the irs as a public charity under section 501(c)(3). We make IT possible for US funders to have an impact in paraguay, and for paraguayan non-profits to expand their potential sources of funding by reaching the US philanthropic market.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $55K a year · 38% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$200K
-25% vs prior year
Spent
$339K
To programs
100%
Net assets
$104K
By yearFY2021–FY2024
Revenue
$200K
FY2022▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2021$268K
FY2022$200K
FY2023$101K
FY2024$6K
Expenses
$339K
FY2022▲ +33%
Tap a bar for its year
Expenses by fiscal year
FY2021$255K
FY2022$339K
FY2023$200K
FY2024$1K
Net assets
$104K
FY2022▼ -57%
Tap a bar for its year
Net assets by fiscal year
FY2021$243K
FY2022$104K
FY2023$5K
FY2024$10K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2020.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $339K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
David Peery
Director
$0Pt VII · Sec A
Lillie Peery
Director
$0Pt VII · Sec A
Dennis Peery
Director
$0Pt VII · Sec A
See Lapacho Fund executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Connects Paraguayan nonprofits with US funding sources, acting as a fiscal sponsor.

Questions for Lapacho Fund

Tap to ask. Lapacho Fund sees how many people are interested.

Your first name shows with your question. Lapacho Fund answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $339K · in their own filed words · FY2022
01

Grant to salto capital

$250Kprogram expense
02

Grant to asociacion melodia

$70Kprogram expense
03

All other grants

$19Kprogram 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
Nancy Peery Marriott Foundation INCFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$200K
Ln 12
Gifts and grantsLn 1h$200K
Money outPt IX
$339K
Ln 25
Programscol B$339K
Owns and owesPt X
$104K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$104K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$200K
Total revenueLn 12$200K
Assets in detailPt X, end of year
CashLn 1$104K
Cash and savings togetherLn 1–2$104K
Total assetsLn 16$104K
LiabilitiesLn 26$0
Net assetsLn 32$104K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$243K$104K
Total assetsLn 16$243K$104K
LiabilitiesLn 26$0$0
Net assetsLn 32$243K$104K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$338K$338K
Other expenses (24a–d)Ln 24$282$282
Total functional expensesLn 25$339K$339K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $6K$1K$5K$10K 990 PDF
FY2023 $101K$200K−$99K$5K 990 PDF
FY2022 Viewing $200K$339K−$139K$104K 990 PDF
FY2021 $268K$255K$13K$243K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $199,866 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $268,000$199,866
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $268,000$199,866
I-13 Grants and similar amounts paidPrior year $255,000$338,344
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $90$282
I-18 Total expensesPrior year $255,090$338,626
I-19 Revenue less expensesPrior year $12,910−$138,760
Part VI · Governance 3 of 3 board members independent, 5 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $199,866 across 3 lines filed
VIII-1f All other contributions, gifts and grants$199,866
VIII-1h Total contributions, gifts and grants$199,866
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$199,866
Part IX · Statement of functional expenses $338,626 across 2 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $338,344$338,344
IX-24 Other expenses (24a–d)Programs $282$282
IX-25 Total functional expensesPrograms $338,626 · Management $0 · Fundraising $0$338,626
Part X · Balance sheet $104,150 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $242,910$104,150
X-16 Total assetsStart of year $242,910$104,150
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $242,910$104,150
X-33 Total liabilities and net assetsStart of year $242,910$104,150
Part XI · Reconciliation of net assets $104,150 net assets at year end
XI-1 Total revenue$199,866
XI-2 Total expenses$338,626
XI-3 Revenue less expenses−$138,760
XI-4 Net assets at start of year$242,910
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$104,150

Form 990 e-file (XML) FY2022 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.

Your org? Add context

Made it to the end? Claim this org

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.