Civic Intelligence

Lassen Park Foundation

990 • Fiscal year 2017 • EIN 68-0065902

Oct 01, 2016 to Sep 30, 2017 • Filed on Jul 19, 2018

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

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

59th percentile

7.8%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$75,521

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 30.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-45%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$167,610

Down $47,841 (-22%) from 2016

Net Assets

Up

$150,559

Up $20,870 (+16%) from 2016

Liabilities

Down

$17,051

Down $68,711 (-80%) from 2016

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin59th percentile

Revenue

Down

$247,222

Down $202,032 (-45%) from 2016

Expenses

Down

$227,988

Down $364,651 (-62%) from 2016

Net Income

Up

$19,234

Up $162,619 (+113%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2017

Assets$167,610
Liabilities$17,051
Net Assets$150,559
Open 2017 Filing

Operations Trend

Revenue Growth11th 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

2017

Revenue$247,222
Expenses$227,988
Net Income$19,234
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jul 19, 2018
Return Version
2016v3.0
Gross Receipts
$277,674
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
Cash and Non-Interest-Bearing Accounts$81,048$113,313▲ $32,265
Savings and Temporary Cash Investments$18,973$0▼ $18,973
Prepaid Expenses and Deferred Charges-$18,925-
Accounts Receivable$115,430$14,965▼ $100,465
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$215,451$167,610▼ $47,841
Other Assets Total-$20,407-
Liabilities
Unsecured Notes Loans Payable$75,423--
Accounts Payable and Accrued Expenses$10,339$17,051▲ $6,712
Total Liabilities$85,762$17,051▼ $68,711
Net Assets / Fund Balance
Unrestricted Net Assets$74,101$77,543▲ $3,442
Temporarily Rstr Net Assets$37,409$70,613▲ $33,204
Permanently Rstr Net Assets$18,179$2,403▼ $15,776
Total Net Assets Fund Balance$129,689$150,559▲ $20,870
Total Liabilities and Net Assets / Fund Balance$215,451$167,610▼ $47,841

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$20,407--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$18,179-▲ $2,423-$20,407
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
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer FinneganExecutive DirectorFT$75,521$75,521

Board Members and Trustees

NameTitle
David WilsonChair
Steven WilliamsChair
John W KoebererChairman
Sally ChaneyCo Chair
Laura YoungCo-chair
Elizabeth NortonVice Chair
Robert OnoVice Chair
Robert WarrenVice Chairman
David ScottBoard Member
David ShakesBoard Member
Dr Harry DaniellBoard Member
Emilyn SheffieldBoard Member
Eva JimenezBoard Member
George PerkinsBoard Member
Grant HollidayBoard Member
Jeffrey G WagnerBoard Member
John RothBoard Member
John SharrahBoard Member
Judd HannaBoard Member
Kenny WilseyBoard Member
Lizabeth ForsbergBoard Member
Michael CooganBoard Member
Michael HanBoard Member
Nancy PiretBoard Member
Pam PittsBoard Member
Pete DaileyBoard Member
Randall L TownsendBoard Member
Robert SimpsonBoard Member
Scott ChandlerBoard Member
Steven ZarwellBoard Member
Wayne MaireBoard Member
William FarmerBoard Member
William LathamBoard Member
Kacey KoebererBoardmember
John LivernoisCFO
Art WhitneyExecutive Ofcr
Deborah TrotterExecutive Ofcr
Steven JahrExecutive Ofcr
Patrick CarrExecutive Offcr
Zachary BrunnerHonorary
Ben WebsterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$226,730
Program Service Revenue
$14,696
Investment Income
$924
Other Revenue
$4,872
All Other Contributions
$142,987
Change in Net Assets
$19,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,241
Salaries, Compensation, and Employee Benefits$97,200
Total Fundraising Expense$56,907
Grants and Similar Amounts Paid$33,547
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,153$20,181$33,635$94,969
Grants to Domestic Orgs$33,547--$33,547
Office Expenses$1,422$10,180$9,758$21,360
Insurance-$4,408-$4,408
Conferences and Meetings-$3,661-$3,661
Fees for Services Accounting-$3,000-$3,000
Other Salaries and Wages--$2,231$2,231
Information Technology-$605$1,548$2,153
Occupancy-$2,010-$2,010
Other Expenses$1,565-$9,683$1,565
Advertising$523$471$52$1,046
Total Functional Expenses$126,565$44,516$56,907$227,988
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,452
Fundraising Gross Income$30,452
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Peak Experience$114,195$30,452$20,384$10,068
Total Events$114,195$30,452$30,452-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Ben webster secretary familydebbie trotter boardmember family”

Form 990, Part VI, Line 11B: Form 990 Review Process

“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, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Board directors and employees who are covered individuals annally 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 change.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents disclosure explanation 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
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Livernois
Formed
1985
Legal Domicile
CA
Voting Board Members
42
Independent Board Members
42
Employees
1
Volunteers
50

Preparer

Firm
EVANHOE KELLOGG & COMPANY CPAs INC
Address
340 Hartnell Avenue Suite A, Redding, CA 96002
Preparer
Margaret A Riley
Phone
5302441900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: trail preservation program”

Raw XML AppendixShowing 400 of 770 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm12WILLIAM LATHAM
IRS990/Form990PartVIISectionAGrp/PersonNm13WAYNE MAIRE
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IRS990/Form990PartVIISectionAGrp/PersonNm15NANCY PIRET
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IRS990/Form990PartVIISectionAGrp/PersonNm19DAVID SHAKES
IRS990/Form990PartVIISectionAGrp/PersonNm20JOHN SHARRAH
IRS990/Form990PartVIISectionAGrp/PersonNm21EMILYN SHEFFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm22ROBERT SIMPSON
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IRS990/Form990PartVIISectionAGrp/PersonNm24JEFFREY G WAGNER
IRS990/Form990PartVIISectionAGrp/PersonNm25KENNY WILSEY
IRS990/Form990PartVIISectionAGrp/PersonNm26STEVEN ZARWELL
IRS990/Form990PartVIISectionAGrp/PersonNm27PATRICK CARR
IRS990/Form990PartVIISectionAGrp/PersonNm28SALLY CHANEY
IRS990/Form990PartVIISectionAGrp/PersonNm29STEVEN JAHR
IRS990/Form990PartVIISectionAGrp/PersonNm30JOHN W KOEBERER
IRS990/Form990PartVIISectionAGrp/PersonNm31JOHN LIVERNOIS
IRS990/Form990PartVIISectionAGrp/PersonNm32ELIZABETH NORTON
IRS990/Form990PartVIISectionAGrp/PersonNm33ROBERT ONO
IRS990/Form990PartVIISectionAGrp/PersonNm34DEBORAH TROTTER
IRS990/Form990PartVIISectionAGrp/PersonNm35ROBERT WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm36BEN WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm37ART WHITNEY
IRS990/Form990PartVIISectionAGrp/PersonNm38STEVEN WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm39DAVID WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm40LAURA YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm41JENNIFER FINNEGAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0HONORARY
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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$167,610
Liabilities
$17,051
Net assets
$150,559
Revenue
$247,222
Expenses
$227,988
Net income
$19,234
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