Civic Intelligence

Lassen Park Foundation

990 • Fiscal year 2022 • EIN 68-0065902

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 04, 2023

PO Box 33Anderson, CA 96007

(530) 768-1110

Siviq Scores

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

Liabilities / Assets

87th percentile

0.32x

Higher debt load relative to assets than 87% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

78th percentile

28%

Higher net margin than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$104,816

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

86th percentile

117%

Faster revenue growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$365,886

Up $45,935 (+14%) from 2021

Net Assets

Up

$250,230

Up $120,088 (+92%) from 2021

Liabilities

Down

$115,656

Down $74,153 (-39%) from 2021

Revenue

Up

$428,286

Up $230,504 (+117%) from 2021

Expenses

Up

$308,198

Up $90,708 (+42%) from 2021

Net Income

Up

$120,088

Up $139,796 (+709%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$365,886
Liabilities$115,656
Net Assets$250,230

Operations Trend

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

2022

Revenue$428,286
Expenses$308,198
Net Income$120,088
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 4, 2023
Return Version
2021v4.0
Gross Receipts
$468,740
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$172,512$271,743▲ $99,231
Cash and Non-Interest-Bearing Accounts$113,696$58,709▼ $54,987
Prepaid Expenses and Deferred Charges$25,037$16,000▼ $9,037
Accounts Receivable$8,706$9,747▲ $1,041
Intangible Assets-$9,687-
Total Assets$319,951$365,886▲ $45,935
Liabilities
Other Liabilities$121,892$60,000▼ $61,892
Unsecured Notes Loans Payable$67,917$50,000▼ $17,917
Accounts Payable and Accrued Expenses-$5,656-
Total Liabilities$189,809$115,656▼ $74,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,403$210,263▲ $166,860
Net Assets With Donor Restrictions$86,739$39,967▼ $46,772
Total Net Assets Fund Balance$130,142$250,230▲ $120,088
Total Liabilities and Net Assets / Fund Balance$319,951$365,886▲ $45,935
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia PerrineExecutive DiFT$104,816$104,816

Board Members and Trustees

NameTitle
Pete DaileyChair of the
Steven WilliamsChair, Nomin
Elizabeth NortonVice-chairpe
Robert OnoVice-chairpe
Alan LockyearBoard Member
Casey FreelandBoard Member
Christy LinkBoard Member
David TrotterBoard Member
Emilyn SheffieldBoard Member
Jack Potter JrBoard Member
James WeberBoard Member
Janette StorerBoard Member
Jeff ClaryBoard Member
Jody JohnsonBoard Member
Joe KneerBoard Member
Jon KingBoard Member
Katie HarrisBoard Member
Kenny WilseyBoard Member
Michael LynchBoard Member
Nancy PiretBoard Member
Patrick W CarrBoard Member
Paul CootsBoard Member
Randall L TownsendBoard Member
John LivernoisCFO
Benjamin WebsterCorporate Se
Zachery BrunnerHonorary Boa
Revenue and Support

Revenue Composition

Contributions and Grants
$271,003
Program Service Revenue
$0
Investment Income
$456
Other Revenue
$156,827
All Other Contributions
$246,161
Change in Net Assets
$120,088

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 Amount
Other Non Cash Contri Table156$37,529
Total Noncash Contributions156$37,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,840
Salaries, Compensation, and Employee Benefits$137,457
Total Fundraising Expense$114,574
Grants and Similar Amounts Paid$24,901
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,275$19,193$46,989$137,457
Grants to Domestic Orgs$24,901--$24,901
Other Expenses$16,000-$18,116$16,000
Advertising$7,897$2,855$2,855$13,607
Office Expenses$1,933$4,337$1,999$8,269
Occupancy$3,478$1,249$3,056$7,783
All Other Expenses$7,505--$7,505
Information Technology$349$1,709$3,088$5,146
Insurance$93$4,388$83$4,564
Fees for Services Accounting-$3,600-$3,600
Travel$978$351$859$2,188
Depreciation Depletion-$1,938-$1,938
Conferences and Meetings-$115-$115
Total Functional Expenses$153,889$39,735$114,574$308,198
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$197,281
Fundraising Direct Expenses$40,454
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction 1$121,535$114,610$13,720$100,890
Auction 2$74,133$74,133$5,636$68,497
Total Events$204,206$197,281$40,454$156,827
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$60,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
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 david trotter secretary board member family relationship

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 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Lassen Park Foundation
EIN
68-0065902
Phone
5307681110
Address
PO BOX 33, ANDERSON, CA 96007

Signing Officer

Name
John Livernois
Title
CFO
Phone
5306781110
Signed
2023-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Livernois
Formed
1985
Legal Domicile
CA
Voting Board Members
26
Independent Board Members
26
Employees
4
Volunteers
35

Preparer

Firm
Dh Scott & Company
Address
900 MARKET ST, REDDING, CA 96001-0530
Preparer
Christine M Link CPA
Phone
5302434300
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/TitleTxt0HONORARY BOA
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR OF THE
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE-CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE-CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23CORPORATE SE
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHAIR, NOMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt06925
IRS990/FundraisingDirectExpensesAmt040454
IRS990/FundraisingGrossIncomeAmt0197281
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GovernmentGrantsAmt017917
IRS990/GrantAmt024901
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt024901
IRS990/GrantsToDomesticOrgsGrp/TotalAmt024901
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0468740
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt026
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt03088
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01709
IRS990/InformationTechnologyGrp/ProgramServicesAmt0349
IRS990/InformationTechnologyGrp/TotalAmt05146
IRS990/InsuranceGrp/FundraisingAmt083
IRS990/InsuranceGrp/ManagementAndGeneralAmt04388
IRS990/InsuranceGrp/ProgramServicesAmt093
IRS990/InsuranceGrp/TotalAmt04564
IRS990/IntangibleAssetsGrp/EOYAmt09687
IRS990/InvestmentIncomeGrp/ExclusionAmt0456
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0456
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0130142
IRS990/NetAssetsOrFundBalancesEOYAmt0250230
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0156827
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0156827
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt043403
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0210263
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt037529
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03056
IRS990/OccupancyGrp/ManagementAndGeneralAmt01249
IRS990/OccupancyGrp/ProgramServicesAmt03478
IRS990/OccupancyGrp/TotalAmt07783
IRS990/OfficeExpensesGrp/FundraisingAmt01999
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04337
IRS990/OfficeExpensesGrp/ProgramServicesAmt01933
IRS990/OfficeExpensesGrp/TotalAmt08269
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0USE OF IN KIND
IRS990/OtherExpensesGrp/Desc1MISC FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc2LASSEN RESILIENCE
IRS990/OtherExpensesGrp/Desc3INTERNSHIP PROGRAM
IRS990/OtherExpensesGrp/FundraisingAmt037529
IRS990/OtherExpensesGrp/FundraisingAmt118116
IRS990/OtherExpensesGrp/ProgramServicesAmt02980
IRS990/OtherExpensesGrp/ProgramServicesAmt116500
IRS990/OtherExpensesGrp/ProgramServicesAmt216000
IRS990/OtherExpensesGrp/TotalAmt037529
IRS990/OtherExpensesGrp/TotalAmt121096
IRS990/OtherExpensesGrp/TotalAmt216500
IRS990/OtherExpensesGrp/TotalAmt316000
IRS990/OtherLiabilitiesGrp/BOYAmt0121892
IRS990/OtherLiabilitiesGrp/EOYAmt060000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt046989
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019193
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt071275
IRS990/OtherSalariesAndWagesGrp/TotalAmt0137457
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025037
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016000
IRS990/PrincipalOfficerNm0JOHN LIVERNOIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0IMPROVE VISITOR EXPERIENCES WITHIN LASSEN VOLCANIC NATIONAL PARK
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt020767
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0200544
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0217
IRS990/PYOtherExpensesAmt0104376
IRS990/PYOtherRevenueAmt0-2979
IRS990/PYRevenuesLessExpensesAmt0-19708
IRS990/PYSalariesCompEmpBnftPaidAmt0113114
IRS990/PYTotalExpensesAmt0217490
IRS990/PYTotalRevenueAmt0197782
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0120088
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0172512
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0271743
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING EVENTS 442,402 REIMBURSEMENTS 1,834 OTHER INCOME 23
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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