Lassen Association FY2024 filing

Tax-deductible

Mineral, CA501(c)(3)Since 1967Arts & CultureEIN 94-1664764Revenue $412K in FY2024

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.
79¢ 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
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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
30 mo
of spending, in cash
Looks good: 29.9 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
$78K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$412K
+25% vs prior year
Spent
$353K
To programs
79%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$412K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$193K
FY2021$243K
FY2022$315K
FY2023$330K
FY2024$412K
FY2024$557K
Expenses
$353K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$197K
FY2021$243K
FY2022$351K
FY2023$333K
FY2024$353K
FY2024$435K
Net assets
$1.1M
FY2024▲ +16%
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 FY2024 Form 990 (year ending September 2024) · see the original

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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

79 cents of each dollar spent went to programs.

Program services 79% · $280K Management & general 21% · $73K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

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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 15aNo

Programs and updates

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

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Provided by the organization

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1 program · $280K · in their own filed words · FY2023
01

The organization assisted and supported lassen volcanic national park. They provided support to the parks educational interpretive, scientific programs, helped visitors better understand, and connect to the volcanic wonderland found in northern california through their retail operations, memberships, and donations.

$280Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$412K
Ln 12
Other incomeLn 4–11$285K
Investment incomeLn 3$84K
Gifts and grantsLn 1h$42K
Money outPt IX
$353K
Ln 25
Programscol B$280K
Managementcol C$73K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$880K
Total assetsLn 16$1.2M
LiabilitiesLn 26$78K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Government grantsLn 1e$31K
Investment incomeLn 3$84K
Other incomeLn 4–11$285K
Total revenueLn 12$412K
Assets in detailPt X, end of year
CashLn 1$223K
SavingsLn 2$658K
Cash and savings togetherLn 1–2$880K
Land, buildings, equipmentLn 10c$9K
Total assetsLn 16$1.2M
LiabilitiesLn 26$78K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 515
VolunteersI 69
Fiscal year endsHeaderSeptember
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 FY24End FY24
Cash and savingsLn 1–2$793K$880K
Land, buildings, equipmentLn 10c$4K$9K
Total assetsLn 16$1.0M$1.2M
LiabilitiesLn 26$71K$78K
Net assetsLn 32$931K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$222K$196K$27K
Payroll taxesLn 10$20K$17K$3K
Accounting feesLn 11c$21K$21K
Office expensesLn 13$17K$17K
OccupancyLn 16$59K$59K
Conferences, conventions and meetingsLn 19$9K$9K
InsuranceLn 23$6K$6K
Total functional expensesLn 25$353K$280K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $412K$353K$58K$1.1M 990 PDF
FY2023 $330K$333K−$2K$931K 990 PDF
FY2022 $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 FY2024 990 (6 parts)
Part I · Summary $411,711 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $41,870$42,185
I-9 Program service revenue$0
I-10 Investment incomePrior year $10,323$84,375
I-11 Other revenuePrior year $278,198$285,151
I-12 Total revenuePrior year $330,391$411,711
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $232,892$242,406
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $99,880$111,013
I-18 Total expensesPrior year $332,772$353,419
I-19 Revenue less expensesPrior year −$2,381$58,292
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $411,711 across 5 lines filed
Lines not itemized here account for $285,151 of total revenue; see the IRS return.
VIII-1b Membership dues$10,808
VIII-1e Government grants$31,377
VIII-1h Total contributions, gifts and grants$42,185
VIII-3 Investment incomeRelated to mission $84,375$84,375
VIII-12 Total revenueRelated to mission $369,526$411,711
Part IX · Statement of functional expenses $353,419 across 7 lines filed
IX-7 Other salaries and wagesPrograms $195,611 · Management $26,674$222,285
IX-10 Payroll taxesPrograms $17,105 · Management $3,016$20,121
IX-11c Accounting feesManagement $21,349$21,349
IX-13 Office expensesManagement $16,555$16,555
IX-16 OccupancyPrograms $58,579$58,579
IX-19 Conferences, conventions and meetingsPrograms $9,009$9,009
IX-23 InsuranceManagement $5,521$5,521
IX-25 Total functional expensesPrograms $280,304 · Management $73,115 · Fundraising $0$353,419
Part X · Balance sheet $1,155,074 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $149,228$222,642
X-2 Savings and temporary cash investmentsStart of year $643,965$657,753
X-4 Accounts receivableStart of year $4,232$7,399
X-9 Prepaid expenses and deferred chargesStart of year $194,521$258,295
X-10c Land, buildings and equipment, netStart of year $4,496$8,985
X-16 Total assetsStart of year $1,002,019$1,155,074
X-17 Accounts payable and accrued expensesStart of year $71,419$77,679
X-26 Total liabilitiesStart of year $71,419$77,679
X-32 Total net assets or fund balancesStart of year $930,600$1,077,395
X-33 Total liabilities and net assetsStart of year $1,002,019$1,155,074
Part XI · Reconciliation of net assets $1,077,395 net assets at year end
XI-1 Total revenue$411,711
XI-2 Total expenses$353,419
XI-3 Revenue less expenses$58,292
XI-4 Net assets at start of year$930,600
XI-5 Net unrealized gains (losses) on investments$88,503
XI-10 Net assets at end of year$1,077,395

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

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