Civic Intelligence

Lassen Park Foundation

990 • Fiscal year 2016 • EIN 68-0065902

Oct 01, 2015 to Sep 30, 2016 • Filed on May 15, 2017

Organization ProfileWWW.LASSENPARKFOUNDATION.ORG
PO Box 33Anderson, CA 96007

(530) 378-2600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

10th percentile

-32%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

58th percentile

$33,054

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

8th percentile

-23%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

91st percentile

76%

Faster revenue growth than 91% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$215,451

Down $64,220 (-23%) from 2015

Net Assets

Down

$129,689

Down $141,740 (-52%) from 2015

Liabilities

Up

$85,762

Up $77,520 (+941%) from 2015

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin10th percentile

Revenue

Up

$449,254

Up $193,840 (+76%) from 2015

Expenses

Up

$592,639

Up $373,761 (+171%) from 2015

Net Income

Down

-$143,385

Down $179,921 (-492%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $138,280Liabilities 2010: $2,520Net Assets 2010: $135,7602010Assets 2011: $144,188Liabilities 2011: $02011Assets 2012: $121,724Liabilities 2012: $14,375Net Assets 2012: $107,3492012Assets 2013: $146,782Liabilities 2013: $1,156Net Assets 2013: $145,6262013Assets 2014: $244,327Liabilities 2014: $7,368Net Assets 2014: $236,9592014Assets 2015: $279,671Liabilities 2015: $8,242Net Assets 2015: $271,4292015Assets 2016: $215,451Liabilities 2016: $85,762Net Assets 2016: $129,6892016Assets 2017: $167,610Liabilities 2017: $17,051Net Assets 2017: $150,5592017Assets 2018: $106,924Liabilities 2018: $6,014Net Assets 2018: $100,9102018Assets 2019: $96,021Liabilities 2019: $8,756Net Assets 2019: $87,2652019Assets 2020: $233,433Liabilities 2020: $83,583Net Assets 2020: $149,8502020Assets 2021: $319,951Liabilities 2021: $189,809Net Assets 2021: $130,1422021Assets 2022: $365,886Liabilities 2022: $115,656Net Assets 2022: $250,2302022Assets 2023: $302,581Liabilities 2023: $110,000Net Assets 2023: $192,5812023Assets 2024: $335,808Liabilities 2024: $131,649Net Assets 2024: $204,1592024

Highlighted filing

2016

Assets$215,451
Liabilities$85,762
Net Assets$129,689
Open 2016 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $68,577Expenses 2010: $73,312Net Income 2010: -$4,7352010Revenue 2011: $73,368Expenses 2011: $66,150Net Income 2011: $7,2182011Revenue 2012: $118,550Expenses 2012: $156,497Net Income 2012: -$37,9472012Expenses 2013: $162,4432013Revenue 2014: $213,942Expenses 2014: $129,208Net Income 2014: $84,7342014Revenue 2015: $255,414Expenses 2015: $218,878Net Income 2015: $36,5362015Revenue 2016: $449,254Expenses 2016: $592,639Net Income 2016: -$143,3852016Revenue 2017: $247,222Expenses 2017: $227,988Net Income 2017: $19,2342017Revenue 2018: $204,669Expenses 2018: $233,911Net Income 2018: -$29,2422018Revenue 2019: $239,270Expenses 2019: $252,915Net Income 2019: -$13,6452019Revenue 2020: $236,215Expenses 2020: $173,630Net Income 2020: $62,5852020Revenue 2021: $197,782Expenses 2021: $217,490Net Income 2021: -$19,7082021Revenue 2022: $428,286Expenses 2022: $308,198Net Income 2022: $120,0882022Revenue 2023: $87,283Expenses 2023: $144,932Net Income 2023: -$57,6492023Revenue 2024: $196,840Expenses 2024: $185,262Net Income 2024: $11,5782024

Highlighted filing

2016

Revenue$449,254
Expenses$592,639
Net Income-$143,385
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$522,193
Mission and Program Overview

Mission

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.

The lassen park foundation provides philantrhopic support to preserve and interpret the special natural and cultural resources of lassen volcanic national park and its environs for present and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$6,795$115,430▲ $108,635
Cash and Non-Interest-Bearing Accounts$140,294$81,048▼ $59,246
Savings and Temporary Cash Investments$132,582$18,973▼ $113,609
Total Assets$279,671$215,451▼ $64,220
Liabilities
Unsecured Notes Loans Payable-$75,423-
Accounts Payable and Accrued Expenses$8,242$10,339▲ $2,097
Total Liabilities$8,242$85,762▲ $77,520
Net Assets / Fund Balance
Unrestricted Net Assets$61,124$74,101▲ $12,977
Temporarily Rstr Net Assets$194,174$37,409▼ $156,765
Permanently Rstr Net Assets$16,131$18,179▲ $2,048
Total Net Assets Fund Balance$271,429$129,689▼ $141,740
Total Liabilities and Net Assets / Fund Balance$279,671$215,451▼ $64,220

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$16,131$403▲ $1,645-$18,179
2014$152,504-▼ $874$135,325$16,131
2013$73,991$120,525▲ $1,353$15,556$152,504
2012$73,262$90,259▲ $1,348$63,497$73,991
2011$74,101$64,463▲ $343$14,024$73,262
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer FinneganExecutive DiFT$33,054$33,054

Board Members and Trustees

NameTitle
John KoebererChairperson/
Bob WarrenVice-chair/d
Elizabeth NortonVice-chair/d
Robert OnoVice-chair/d
John LivernoisCFO/director
Art WhitneyDirector
C Derek AndersonDirector
David ScottDirector
Deborah TrotterDirector
Dr Harry DaniellDirector
Emilynn SheffieldDirector
Eva JimenezDirector
George PerkinsDirector
Grant HollidayDirector
Jeffery G WagnerDirector
John PoimirooDirector
John RothDirector
John SharrahDirector
Jon LittleDirector
Judd HannaDirector
Kacey KoebererDirector
Kenny WilseyDirector
Laura DayDirector
Lizabeth ForsbergDirector
Nancy PiretDirector
Pam PittsDirector
Patrick W CarrDirector
Pete DaileyDirector
Randall L TownsendDirector
Robert SimpsonDirector
Sally ChaneyDirector
Scott ChandlerDirector
Sherrie ThrallDirector
Steve JahrDirector
Steve WilliamsDirector
Steven ZarwellDirector
Wayne MaireDirector
William FarmerDirector
Zachary BrunnerHonorary Director
Benjamin WebsterSecretary/di

Highest Paid Contractors

ContractorServicesLocationCompensation
Don Ajamian Construction INC DaciConstruction-$182,765
Everlog SystemsConstruction-$107,570
Revenue and Support

Revenue Composition

Contributions and Grants
$390,048
Program Service Revenue
$0
Investment Income
$459
Other Revenue
$58,747
All Other Contributions
$294,126
Change in Net Assets
$-143,385

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table40$26,786Value Per Donor
Other Non Cash Contri Table1$12,103Value Per Donor
Other Non Cash Contri Table37$9,263Value Per Donor
Other Non Cash Contri Table12$4,050Value Per Donor
Works of Art20$3,680Value Per Donor
Clothing and Household Goods-$3,523-
Collectibles4$835Value Per Donor
Books and Publications-$85Value Per Donor
Total Noncash Contributions114$60,325-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$490,713
Salaries, Compensation, and Employee Benefits$78,595
Total Fundraising Expense$70,960
Grants and Similar Amounts Paid$23,331
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,678$23,251$18,666$78,595
Grants to Domestic Orgs$23,331--$23,331
Office Expenses-$7,863$2,728$10,591
Other Expenses$10,360-$44,367$10,360
Advertising$15$7,769$721$8,505
All Other Expenses$2,805$4,847$650$8,302
Insurance-$3,418-$3,418
Fees for Services Accounting-$2,500-$2,500
Fees for Services Other--$2,400$2,400
Information Technology-$438$1,428$1,866
Occupancy-$1,335-$1,335
Conferences and Meetings-$1,317-$1,317
Total Functional Expenses$468,941$52,738$70,960$592,639
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$72,939
Fundraising Gross Income$62,328
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Peak Experience$158,250$62,328$68,132$-5,804
Total Events$158,250$62,328$72,939$-10,611
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Ben webster debbie trotter director director family”

Form 990, Page 6, Part VI, Line 4

“On june 16, 2016 the board of directors amended and restated the bylaws to make changes to the composition of the board, the executive committee and timing of board meetings.”

Form 990, Page 6, Part VI, Line 11B

“A pdf copy of the return is provided to members of the board prior to its filing. The chairman of the board and the executive director review the form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“Board directors and employees who are covered individuals annually submit a disclosure statement listing their connection to any existing or proposed covered transaction with the foundation. On the disclosure statement, board directors and employees are also required to list any position that they hold in senior management, or on the board, of another non-profit organization. Board directors submit their statements to the chair of the board, who shall retain a copy for oversight. Employees deliver their statements to the executive director. All statements are required to be completed and delivered by september 30th of each year. When there is any material change in the information contained in any disclosure statement, the person who originally submitted it must submit written notification of the change as soon as practical, but no later than 30 days from the date of change, to the person required to receive such changes.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors determines the executive director's compensation based upon comparable data from similar organizations. If a director has a conflict of interest, that member would not participate in the deliberation or vote. The decision is documented in the board minutes.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Lassen Park Foundation
EIN
68-0065902
Phone
5303782600
Address
PO BOX 33, ANDERSON, CA 96007

Signing Officer

Name
John Livernois
Title
CFO/director
Phone
5303782600
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Livernois
Formed
1985
Legal Domicile
CA
Voting Board Members
39
Independent Board Members
39
Employees
3
Volunteers
50

Preparer

Firm
Dh Scott & Company
Address
900 MARKET ST, REDDING, CA 96001-0530
Preparer
Christine M Rojas CPA
Phone
5302434300
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Trail preservation program”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment funds support the organization's exempt purposes.”

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$215,451
Liabilities
$85,762
Net assets
$129,689
Revenue
$449,254
Expenses
$592,639
Net income
-$143,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.36$1.32$2.04$1.97$1.85$0.12
2023Detailed filing. Detailed filing data is available for this year.$3.03$1.10$1.93$0.87$1.45$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$1.16$2.50$4.28$3.08$1.20
2021Detailed filing. Detailed filing data is available for this year.$3.20$1.90$1.30$1.98$2.17$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.33$0.84$1.50$2.36$1.74$0.63
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.09$0.87$2.39$2.53$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.06$1.01$2.05$2.34$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.68$0.17$1.51$2.47$2.28$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.15$0.86$1.30$4.49$5.93$1.43
2015Summary only. Only limited summary data is available for this year.$2.80$0.08$2.71$2.55$2.19$0.37
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.07$2.37$2.14$1.29$0.85
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.01$1.46$1.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.14$1.07$1.19$1.56$0.38
2011Summary only. Only limited summary data is available for this year.$1.44$0.00$0.73$0.66$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.03$1.36$0.69$0.73$0.05