Lassen Association FY2022 filing

Tax-deductible

Mineral, CA501(c)(3)Since 1967Arts & CultureEIN 94-1664764Revenue $315K in FY2022

On file with the IRSlassenassociation.orgPo Box 220, 96063-0220 · Mineral, CATax-exempt since May 1968Supporting organization — 509(a)(3)

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The Lassen Association promotes the discovery of Lassen Volcanic National Park, enriches the experience of visitors, and supports the preservation and protection of the park for future generations

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$56K 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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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
1 of 5
filings with a surplus
Average surplus $3K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 24.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $125
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$54K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$315K
+30% vs prior year
Spent
$351K
To programs
80%
Net assets
$862K
By yearFY2020–FY2024
Revenue
$315K
FY2022▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$193K
FY2021$243K
FY2022$315K
FY2023$330K
FY2024$412K
FY2024$557K
Expenses
$351K
FY2022▲ +44%
Tap a bar for its year
Expenses by fiscal year
FY2020$197K
FY2021$243K
FY2022$351K
FY2023$333K
FY2024$353K
FY2024$435K
Net assets
$862K
FY2022▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$866K
FY2021$1.0M
FY2022$862K
FY2023$931K
FY2024$1.1M
FY2024$1.3M

From the FY2022 Form 990 (year ending September 2022) · 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 May 1968.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $282K Management & general 20% · $69K

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

9 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Dir.
$56,089Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Melanie Allen’s $69K as Executive Dir. is at the 64th 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Melanie Allen$69,101$60,875$56,089$48,000$50,137

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 Lassen Association 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fund park programs and visitor education through retail sales, memberships, and donations.

Provided by the organization

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1 program · $282K · in their own filed words · FY2021
01

To assist and support Lassen Volcanic National Park. Proceeds from our retail operations, memberships, and donations support the parks educational, interpretive and scientific programs, helping visitors better understand and connect to the volcanic wonderland found in Northern California.

$282Kprogram 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 · FY2020
Total grants receivedfrom 1 funder$125
Grants paid · 1 grant · $13K · 2024–2024
Lassen Volcanic National ParkFY2024$12,542

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$315K
Ln 12
Other incomeLn 4–11$220K
Gifts and grantsLn 1h$87K
Investment incomeLn 3$8K
Money outPt IX
$351K
Ln 25
Programscol B$282K
Managementcol C$69K
Owns and owesPt X
$862K
net assets · Ln 32
Cash and savingsLn 1–2$712K
Total assetsLn 16$916K
LiabilitiesLn 26$54K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$87K
Investment incomeLn 3$8K
Other incomeLn 4–11$220K
Gains on assetsLn 7$0
Total revenueLn 12$315K
Assets in detailPt X, end of year
CashLn 1$124K
SavingsLn 2$588K
Cash and savings togetherLn 1–2$712K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$7K
Other assetsLn 15$0
Total assetsLn 16$916K
LiabilitiesLn 26$54K
Net assetsLn 32$862K
OperationsPt I, VI
EmployeesI 515
VolunteersI 69
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 FY22End FY22
Cash and savingsLn 1–2$898K$712K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$5K$7K
Total assetsLn 16$1.1M$916K
LiabilitiesLn 26$54K$54K
Net assetsLn 32$1.0M$862K
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$56K$49K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$134K$118K$16K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$20K$17K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$10K$10K
Information technologyLn 14$0
RoyaltiesLn 15$57$57
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$445$445
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$85K$85K
All other expensesLn 24e$16K$8K$8K
Total functional expensesLn 25$351K$282K$69K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $412K$353K$58K$1.1M 990 PDF
FY2023 $330K$333K−$2K$931K 990 PDF
FY2022 Viewing $315K$351K−$36K$862K 990 PDF
FY2021 $243K$243K−$546$1.0M 990 PDF
FY2020 $193K$197K−$4K$866K 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 FY2022 990 (6 parts)
Part I · Summary $314,925 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $45,737$86,810
I-9 Program service revenue$0
I-10 Investment incomePrior year $7,095$8,134
I-11 Other revenuePrior year $189,700$219,981
I-12 Total revenuePrior year $242,532$314,925
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $157,653$210,206
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $85,425$140,337
I-18 Total expensesPrior year $243,078$350,543
I-19 Revenue less expensesPrior year −$546−$35,618
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $314,925 across 9 lines filed
Lines not itemized here account for $219,981 of total revenue; see the IRS return.
VIII-1b Membership dues$8,681
VIII-1f All other contributions, gifts and grants$78,129
VIII-1h Total contributions, gifts and grants$86,810
VIII-3 Investment incomeRelated to mission $8,134$8,134
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$0
VIII-12 Total revenueRelated to mission $228,115$314,925
Part IX · Statement of functional expenses $350,543 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 staffPrograms $49,358 · Management $6,731$56,089
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $118,186 · Management $16,116$134,302
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $17,437 · Management $2,378$19,815
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $12,720$12,720
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,103$1,103
IX-13 Office expensesManagement $10,432$10,432
IX-14 Information technology$0
IX-15 RoyaltiesManagement $57$57
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 InterestManagement $445$445
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,641$3,641
IX-23 InsuranceManagement $11,914$11,914
IX-24 Other expenses (24a–d)Programs $84,510$84,510
IX-24e All other expensesPrograms $7,558 · Management $7,957$15,515
IX-25 Total functional expensesPrograms $281,793 · Management $68,750 · Fundraising $0$350,543
Part X · Balance sheet $915,649 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $169,313$124,493
X-2 Savings and temporary cash investmentsStart of year $729,105$587,616
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $400$333
X-8 Inventories for sale or useStart of year $182,802$187,351
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $5,381$6,561
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$9,295
X-15 Other assets$0
X-16 Total assetsStart of year $1,087,001$915,649
X-17 Accounts payable and accrued expensesStart of year $53,813$53,697
X-26 Total liabilitiesStart of year $53,813$53,697
X-32 Total net assets or fund balancesStart of year $1,033,188$861,952
X-33 Total liabilities and net assetsStart of year $1,087,001$915,649
Part XI · Reconciliation of net assets $861,952 net assets at year end
XI-1 Total revenue$314,925
XI-2 Total expenses$350,543
XI-3 Revenue less expenses−$35,618
XI-4 Net assets at start of year$1,033,188
XI-5 Net unrealized gains (losses) on investments−$135,618
XI-10 Net assets at end of year$861,952

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

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