Civic Intelligence

Crater Lake Natural History Assoc Inc

EIN 93-0519716 • 501(c)3 • Crater Lake, OR

Profile

Aid to the national park service to promote educational, scientific, historical and research efforts.

PO Box 157Crater Lake, OR 97604

www.craterlakeoregon.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$68,421

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

97%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$1,458,192

Up $133,772 (+10%) from 2023

Liabilities

Up

$250,301

Up $2,661 (+1.1%) from 2023

Net Assets

Up

$1,207,891

Up $131,111 (+12%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin65th percentile

Revenue

Up

$1,004,847

Up $493,581 (+97%) from 2023

Expenses

Up

$873,736

Up $310,624 (+55%) from 2023

Net Income

Up

$131,111

Up $182,957 (+353%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $380,565Liabilities 2010: $30,391Net Assets 2010: $350,1742010Assets 2011: $359,705Liabilities 2011: $28,167Net Assets 2011: $331,5382011Assets 2012: $397,165Liabilities 2012: $56,304Net Assets 2012: $340,8612012Assets 2013: $445,261Liabilities 2013: $65,355Net Assets 2013: $379,9062013Assets 2014: $462,399Liabilities 2014: $61,685Net Assets 2014: $400,7142014Assets 2015: $517,891Liabilities 2015: $60,329Net Assets 2015: $457,5622015Assets 2016: $677,486Liabilities 2016: $53,014Net Assets 2016: $624,4722016Assets 2017: $801,095Liabilities 2017: $48,434Net Assets 2017: $752,6612017Assets 2018: $1,064,094Liabilities 2018: $64,816Net Assets 2018: $999,2782018Assets 2019: $1,474,337Liabilities 2019: $298,555Net Assets 2019: $1,175,7822019Assets 2020: $1,342,246Liabilities 2020: $291,970Net Assets 2020: $1,050,2762020Assets 2021: $1,401,197Liabilities 2021: $330,846Net Assets 2021: $1,070,3512021Assets 2022: $1,384,694Liabilities 2022: $256,068Net Assets 2022: $1,128,6262022Assets 2023: $1,324,420Liabilities 2023: $247,640Net Assets 2023: $1,076,7802023Assets 2024: $1,458,192Liabilities 2024: $250,301Net Assets 2024: $1,207,8912024

Highlighted filing

2024

Assets$1,458,192
Liabilities$250,301
Net Assets$1,207,891
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $323,4632010Revenue 2011: $289,538Expenses 2011: $308,174Net Income 2011: -$18,6362011Expenses 2012: $316,1692012Revenue 2013: $372,749Expenses 2013: $333,704Net Income 2013: $39,0452013Revenue 2014: $381,168Expenses 2014: $360,360Net Income 2014: $20,8082014Revenue 2015: $520,726Expenses 2015: $463,878Net Income 2015: $56,8482015Revenue 2016: $651,137Expenses 2016: $484,227Net Income 2016: $166,9102016Revenue 2017: $637,354Expenses 2017: $509,165Net Income 2017: $128,1892017Revenue 2018: $765,923Expenses 2018: $519,306Net Income 2018: $246,6172018Revenue 2019: $833,227Expenses 2019: $656,723Net Income 2019: $176,5042019Revenue 2020: $294,448Expenses 2020: $419,954Net Income 2020: -$125,5062020Revenue 2021: $440,792Expenses 2021: $420,717Net Income 2021: $20,0752021Revenue 2022: $610,449Expenses 2022: $552,174Net Income 2022: $58,2752022Revenue 2023: $511,266Expenses 2023: $563,112Net Income 2023: -$51,8462023Revenue 2024: $1,004,847Expenses 2024: $873,736Net Income 2024: $131,1112024

Highlighted filing

2024

Revenue$1,004,847
Expenses$873,736
Net Income$131,111
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,458,192
Liabilities
$250,301
Net assets
$1,207,891
Revenue
$1,004,847
Expenses
$873,736
Net income
$131,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.25$1.21$1.00$0.87$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.25$1.08$0.51$0.56$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.26$1.13$0.61$0.55$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.33$1.07$0.44$0.42$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.29$1.05$0.29$0.42$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.30$1.18$0.83$0.66$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.06$0.06$1.00$0.77$0.52$0.25
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$0.64$0.51$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.05$0.62$0.65$0.48$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.06$0.46$0.52$0.46$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.06$0.40$0.38$0.36$0.02
2013Summary only. Only limited summary data is available for this year.$0.45$0.07$0.38$0.37$0.33$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.06$0.34$0.32
2011Summary only. Only limited summary data is available for this year.$0.36$0.03$0.33$0.29$0.31$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.03$0.35$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,895,874
Mission and Program Overview

Mission

Aid to the national park service to promote educational, scientific, historical and research efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$405,577$520,074▲ $114,497
Land, Buildings, and Equipment, Net$394,235$388,476▼ $5,759
Savings and Temporary Cash Investments$255,480$260,600▲ $5,120
Inventories for Sale or Use$229,336$195,979▼ $33,357
Accounts Receivable$24$42,224▲ $42,200
Prepaid Expenses and Deferred Charges$14,031$25,105▲ $11,074
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-
Intangible Assets-$0-
Total Assets$1,324,420$1,458,192▲ $133,772
Other Assets Total$25,737$25,734▼ $3
Liabilities
Mortgage Notes Payable Secured by Investment Property$208,360$199,700▼ $8,660
Escrow Account Liability$25,734$25,734→ $0
Accounts Payable and Accrued Expenses$13,546$24,867▲ $11,321
Total Liabilities$247,640$250,301▲ $2,661
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,076,780$1,207,891▲ $131,111
Total Net Assets Fund Balance$1,076,780$1,207,891▲ $131,111
Total Liabilities and Net Assets / Fund Balance$1,324,420$1,458,192▲ $133,772

Asset Categories

AssetBook ValueDepreciationBasis
Land$214,826-$214,826
Buildings$152,747$22,905$175,652
Equipment$17,400$40,727$58,127
Other Land Buildings-$11,580$11,580
Leasehold Improvements$3,503$768$4,271
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sierra PappasExecutive DirectorFT$68,421$68,421

Board Members and Trustees

NameTitle
Jerry JacobsonPresident
Kevin TalbertVice President
Bob BastianDirector
Greg WalterDirector
Heather BergDirector
Jeff LalandeDirector
John DeckerDirector
Lee JuilleratDirector
Matt VoelkelDirector
Paul FattigDirector
Riley MacgrawDirector
Sandra FoxDirector
Paula FongSecretary
Lee WebbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$297,939
Program Service Revenue
$927
Investment Income
$9,612
Other Revenue
$696,369
All Other Contributions
$80,728
Change in Net Assets
$131,111

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported Amount
Real Estate Commercial$78,817
Total Noncash Contributions$78,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$492,035
Other Expenses$349,382
Grants and Similar Amounts Paid$32,319
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$335,445$31,761-$367,206
Occupancy$64,879$15,288-$80,167
Current Officers, Directors, Trustees, and Key Employees$17,105$51,316-$68,421
Payroll Taxes$44,805$10,560-$55,365
Travel$30,845$10,042-$40,887
Fees for Services Accounting$26,981$5,936-$32,917
Grants to Domestic Orgs$32,319--$32,319
Insurance$21,254$5,009-$26,263
Information Technology$20,416$4,832-$25,248
Interest$11,240--$11,240
Office Expenses$8,685$2,436-$11,121
All Other Expenses$5,401$554-$5,955
Other Expenses$2,852$672-$3,524
Other Employee Benefits$844$199-$1,043
Total Functional Expenses$721,062$152,674$0$873,736
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceCrater Lake, OR-To Promote Education and Research$32,319
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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, Section B, Line 11B

“The executive director receives the form 990 and passes it on to the board of directors for review and approval.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed by all board members and is discussed in the employee training manual.”

Form 990, Part VI, Section B, Line 15A

“The executive director's salary is determined and approved by the board.”

Form 990, Part VI, Section C, Line 19

“All documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Crater Lake Natural History Assoc Inc
EIN
93-0519716
Phone
5415943110
Address
PO Box 157, Crater Lake, OR 97604

Signing Officer

Name
Jerry Jacobson
Title
President
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Jacobson
Formed
1942
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
19
Volunteers
14

Preparer

Firm
Sorren Inc
Address
841 OHARE PKWY STE 200, MEDFORD, OR 97504
Preparer
Jonsi M Wangler CPA
Phone
5417736633
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

“The net revenues from the sale of the crater lake license plates are received and held by the crater lake natural history association (clnha) for the national park foundation (npf). The contributions are directly sent to the oregon community foundation (ocf) and then transferred to a clnha account for easier access. Clnha is the custodian of the bank account and the disbursements are authorized by the superintendent. The role of clnha is simply that of custodian. There is no control whatsoever over how funds are spent, no income is derived from the account, no fees are paid to clnha for services.national park service (nps) employees at oregon caves national monument provide cave tours and charge an entrance fee for the basic public tour. Special recreational use fees are charged for other cave tours. In an effort to improve visitor services, handing of cash, and the security of funds, oregon caves national monument shall sell all nps passes and permits through the crater lake natural history association, incorporated. Nps and association staff will conduct sales and collect fees for all association sales items, all nps entry permits, passports, historical tours, off trail cave tours and any other nps area passes that might also be sold.”

Part X : FIN48 Footnote

“The association is a tax-exempt organization under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The association is subject to federal income tax on any unrelated business taxable income. The association evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. No uncertain tax positions were identified by the association as of september 30, 2024.”

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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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