Nonprofit · EIN 46-4201429
FRIENDS OF THE LOWER GRAND COULEE
Tax-exempt · SOAP LAKE, WA 98851
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $43,993 | $37,385 | $6,608 | $96,602 | $0 | $96,602 |
| December 31, 2024 | 990 | $24,445 | $75,584 | -$51,139 | $89,991 | $0 | $89,991 |
| December 31, 2023 | 990 | $48,936 | $19,113 | $29,823 | $141,130 | $0 | $141,130 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,993
- of which government grants
- $17,901
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $6,289
- Travel
- $1,474
- Program services (functional)
- $33,490
- Management and general (functional)
- $3,895
Balance sheet and other
- Total assets, start of year
- $89,991
- Total assets, end of year
- $96,602
- Total liabilities, end of year
- $0
- Net assets, end of year
- $96,602
- Net assets without donor restrictions
- $96,602
- Gross receipts
- $43,993
- Employees
- 0
- Volunteers
- 40
- Year formed
- 2013
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Andrew Kovach | President, Director Trustee or director, Officer | 7.25 | $0 |
| Kim A Randolph-Meaney | Vice President, Director Trustee or director, Officer | 0.75 | $0 |
| Ruthann Tobiason | Secretary, Director Trustee or director, Officer | 20 | $0 |
| Wendell Tobiason | Treasurer, Director Trustee or director, Officer | 5 | $0 |
| Burr Beckwith | Sargent at Arms, Director Trustee or director, Officer | 5 | $0 |
| Nell Kovach | Bookkeeper, Director Trustee or director | 10 | $0 |
| Matt Eisen | Director Trustee or director | 0.25 | $0 |
| Greg Bear | Director Trustee or director | 0.25 | $0 |
| John Martin | (past President), Emeritus Trustee or director | 0 | $0 |
| Robert Salmons | Emeritus Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nell Kovach | Bookkeeper, Director Trustee or director | 6 | $0 |
| Greg Bear | Director Trustee or director | 0.3 | $0 |
| Andrew Kovach | President, Director Trustee or director, Officer | 4 | $0 |
| Kim A Randolph-Meaney | Vice President, Director Trustee or director, Officer | 1.3 | $0 |
| Wendell Tobiason | Treasurer, Director Trustee or director, Officer | 3 | $0 |
| Ruthann Tobiason | Secretary, Director Trustee or director, Officer | 5 | $0 |
| Burr Beckwith | Sargent at Arms, Director Trustee or director, Officer | 1 | $0 |
| Matt Eisen | Director Trustee or director | 0.5 | $0 |
| John Martin | (past President), Emeritus Former | 0 | $0 |
| Robert Salmons | Emeritus Former | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nell Kovach | Bookkeeper, Director Trustee or director | 5 | $0 |
| Greg Bear | Director Trustee or director | 0.5 | $0 |
| Andrew Kovach | President, Director Trustee or director, Officer | 5 | $0 |
| Kim Meaney | Vice President, Director Trustee or director, Officer | 2 | $0 |
| Wendell Tobiason | Treasurer, Director Trustee or director, Officer | 5 | $0 |
| Ruthann Tobiason | Secretary, Director Trustee or director, Officer | 10 | $0 |
| Burr Beckwith | Sargent at Arms, Director Trustee or director, Officer | 1 | $0 |
| Kate Buchannan | Director Trustee or director | 1 | $0 |
| John Martin | (past President), Emeritus Former | 0 | $0 |
| Robert Salmons | Emeritus Former | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 483, SOAP LAKE, WA 98851-0483
- In care of
- % WENDELL TOBIASON
- Mailing address (990-N for 2018)
- PO Box 1625, Soap Lake WA 98851
- Principal officer (990 for 2025)
- Wendell Tobiason, PO Box 483, Soap Lake, WA 98851
- Principal officer (990-N for 2018)
- Andrew Kovach, PO Box 1625, Soap Lake WA 98851
- Signed the 990
- Wendell Tobiason, Treasurer
- Phone
- (360) 568-1790
Mission
Friends of the Lower Grand Coulee develops and funds initiatives that further the preservation and enjoyment of the Lower Grand Coulee's extraordinary geology, history, and creative assets.
Program accomplishments
- James Building: General building and grounds maintenance for the year including sweeping, weeding, vacuuming, wall brushing, sidewalk de-icing etc. Coordination with project feasibility report i.e. RCDI Workshop and grantwriting assistance. Moving forward with upgrades to the historic James Building a multi purpose community gathering center in a key midtown Main Avenue location. Plans are well along to transform the building into an Arts and Natural Science Discovery Center. 2025 brought continued support from the professional and local community moving forward with strategic use, feasibility, and sustainability planning, design including community presentation including a well attended design charrette for valuable input focused on community priorities and needs. Architectural design, Structural Engineering design, Civil Engineering design, Landscape Architectural design and Professional Land Surveying* services *(completed in 2023 but utilized in 2025 for critical design layout) were enlisted to accomplish design and engineering needs. Ongoing drainage challenges have been addressed by engineered drainage plans beginning with establishment of surveyed property boundary lines. Storm water infiltration, detention, and overflow conveyance system plans have been submitted and approved by the local jurisdiction. Storm water infiltration and detention strategies have been successfully implemented and tested. Abandoned buried heating oil tank was decommissioned via bioremediation and repurposed for on site detention and natural infiltration. New cast-in-place foundation walls, entry drive, and courtyard patio have been installed including allowances for future exterior lighting and landscape irrigation. Volunteer hours for design include professional architectural, structural, landscape architectural, civil designs addressing permit approval coordination and construction administration: 52 hours. Non-professional support: 52 hours of Volunteer labor hours for exterior maintenance.Expenses $528
- Education Funding. Fund teacher classroom grants, after school programs, outdoor educational programs, art education and other similar activities that directly or indirectly support knowledge and appreciation of the area, and/or will tie the communities of the Lower Grand Coulee together. Areas of education that may be supported include science, technology, math, literacy, and social studies. Grand Coulee by Road: explanations of landmarks between Soap Lake and the Grand Coulee Dam. This would include both well known and forgotten historical landmarks, with little known historical facts when available. The purpose would be to entertain and educate both locals and travelers while preserving history and returning relevance to both the lower and upper Grand Coulee.Expenses $3,000 · grants $3,000
- Soap Lake Food and Folk Festival was a free, full-day music event taking place at a public park in downtown Soap Lake. Attendance at the second festival on June 21, 2025 was estimated at between 300 and 700 people. The event was fully funded by donations and organized by 16 volunteers who spent about 680 hours on planning, fundraising, and managing event activities.Expenses $19,684
- Creative District Administration: This is a Washington State program that helps communities thrive by strengthening the creative sector, turning arts and culture into economic opportunities, diversifying local economies, and enhancing quality of life for residents and visitors.Expenses $7,354
- Arts Education and Experiences Fund. Funds performing arts, art education, hands-on experiences, and other similar activities that directly or indirectly support knowledge and appreciation of the area for families and/or will tie the communities of the Lower Grand Coulee area. Funded an online learning program with the Beauty of Bronze educational project.Expenses $2,924 · grants $2,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-4201429
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A12)
- Assets (IRS master file)
- $96,602
- Income (IRS master file)
- $43,993
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $43,993 | $37,385 | $96,602 | XML |
| 990 | December 2024 | $24,445 | $75,584 | $89,991 | XML |
| 990 | December 2023 | $48,936 | $19,113 | $141,130 | XML |
| 990 | December 2022 | $373 | $23,943 | $112,140 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Andrew Kovach | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-4201429).
Questions about FRIENDS OF THE LOWER GRAND COULEE
- What is the EIN of FRIENDS OF THE LOWER GRAND COULEE?
- The employer identification number (EIN) of FRIENDS OF THE LOWER GRAND COULEE is 46-4201429.
- Is FRIENDS OF THE LOWER GRAND COULEE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to FRIENDS OF THE LOWER GRAND COULEE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LOWER GRAND COULEE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF THE LOWER GRAND COULEE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LOWER GRAND COULEE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE LOWER GRAND COULEE?
- The 990 for the year ended December 31, 2025 names Wendell Tobiason.
- Who are the officers and directors of FRIENDS OF THE LOWER GRAND COULEE?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LOWER GRAND COULEE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $43,993, expenses of $37,385 and total assets of $96,602 at year end.
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- SENIOR OPPORTUNITY ASSOCIATION INC EIN 91-0850559 · last filed 990-N for 2025
- SOAP LAKE FOOD BANK EIN 91-1454702 · last filed 990-EZ for 2025
- DONOVANS PLAT WATER ASSOCIATION EIN 91-1321356 · last filed 990-N for 2025
- INFINITE FREEDOM FOUNDATIONS OF WASHINGTON STATE EIN 88-0578639 · last filed 990-N for 2025
- HIGHROLLER FIREFIGHTERS EIN 32-0460601 · last filed 990-N for 2024
- LAKEVIEW LADIES GOLF CLUB EIN 46-4495626 · last filed 990-N for 2025
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