The Scotty Lapp Foundation is dedicated to empowering youth by making ski, snowboard and skate more accessible to underserved communities and assisting athletes in reaching their full potential.

501(c)(3) charity; gifts are tax-deductible.
94¢ 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 2
filings with a surplus
Average surplus $192K a year · 44% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
55 mo
of spending, in cash
Looks good: 54.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
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
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$313K
Spent
$55K
To programs
94%
Net assets
$258K
By yearFY2022–FY2024
Revenue
$313K
FY2022
Tap a bar for its year
Revenue by fiscal year
FY2022$313K
FY2023$173K
FY2024$559K
Expenses
$55K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2022$55K
FY2023Not on file
FY2024$432K
Net assets
$258K
FY2022
Tap a bar for its year
Net assets by fiscal year
FY2022$258K
FY2023$357K
FY2024$484K

From the FY2022 Form 990 · see the original

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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 Apr 2023.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $52K Management & general 6% · $3K

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

1 person listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
See Scotty Lapp Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Makes skiing, snowboarding, and skating accessible to underserved youth and helps athletes succeed.

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Provided by the organization

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3 programs · $52K · in their own filed words · FY2022
01

The primary (current) activity is raising money to build community recreational resources for youth. Our current project is the creation of Memorial Skatepark in North Lake Tahoe Community in California. This project is designed to support the creation, design, and building of a public recreational facility for skateboarding.

$52Kprogram expense
02

The second (planned) activity is providing athletes and artists with scholarships to support them to excel and continue to participate in related sports and programs. The foundation executive committee along with the support of volunteers will run this activity. This can be a city, region, state or national level activity.

Pt IX · col B
03

The third (planned) activity is providing financial support to organizations focused on youth sports and arts that align with our mission and values as a Foundation. The foundation executive committee along with the support of volunteers will run this activity. This can be a city, region, state or national level activity.

Pt IX · col B

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 · FY2025
Total grants receivedfrom 1 funder$4K
Grants paid · 1 grant · $10K · 2024–2024
Individual RecipientFY2024$10,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$313K
Ln 12
Gifts and grantsLn 1h$268K
Fees for servicesLn 2g$40K
Other incomeLn 4–11$4K
Money outPt IX
$55K
Ln 25
Programscol B$52K
Managementcol C$3K
Owns and owesPt X
$258K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$258K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$268K
Fees for servicesLn 2g$40K
Investment incomeLn 3$7
Other incomeLn 4–11$4K
Gains on assetsLn 7$0
Total revenueLn 12$313K
Assets in detailPt X, end of year
CashLn 1$252K
SavingsLn 2$0
Cash and savings togetherLn 1–2$252K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$258K
LiabilitiesLn 26$0
Net assetsLn 32$258K
OperationsPt I, VI
EmployeesI 50
VolunteersI 635
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$252K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$0$258K
LiabilitiesLn 26$0$0
Net assetsLn 32$0$258K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$39K$39K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$204$204
Information technologyLn 14$146$146
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$9K$9K$452
All other expensesLn 24e$0
Total functional expensesLn 25$55K$52K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $559K$432K$127K$484K 990 PDF
FY2023 $173K$357K 990 PDF
FY2022 Viewing $313K$55K$258K$258K 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 FY2022 990 (6 parts)
Part I · Summary $312,847 revenue, 12 lines filed
I-8 Contributions and grants$268,279
I-9 Program service revenue$40,104
I-10 Investment income$7
I-11 Other revenue$4,457
I-12 Total revenue$312,847
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$55,249
I-18 Total expenses$55,249
I-19 Revenue less expenses$257,598
Part VI · Governance 4 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $312,847 across 9 lines filed
VIII-1f All other contributions, gifts and grants$268,279
VIII-1h Total contributions, gifts and grants$268,279
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,104$40,104
VIII-3 Investment incomeExcluded from tax $7$7
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$4,457
VIII-12 Total revenueRelated to mission $40,104 · Excluded from tax $7$312,847
Part IX · Statement of functional expenses $55,249 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $1,171$1,171
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $38,541$38,541
IX-12 Advertising and promotionPrograms $4,639$4,639
IX-13 Office expensesManagement $204$204
IX-14 Information technologyManagement $146$146
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $1,310$1,310
IX-24 Other expenses (24a–d)Programs $8,786 · Management $452$9,238
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $51,966 · Management $3,283 · Fundraising $0$55,249
Part X · Balance sheet $257,598 assets, 16 lines filed
X-1 Cash, non-interest-bearing$252,367
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$5,231
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $0$257,598
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $0$257,598
X-33 Total liabilities and net assetsStart of year $0$257,598
Part XI · Reconciliation of net assets $257,598 net assets at year end
XI-1 Total revenue$312,847
XI-2 Total expenses$55,249
XI-3 Revenue less expenses$257,598
XI-10 Net assets at end of year$257,598

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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