Nonprofit · EIN 61-1198452
FRIENDS OF THE LOST RIVER INC
Tax-exempt · BOWLING GREEN, KY 42101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,976,696 | $1,995,393 | $981,303 | $11,018,511 | $1,491,153 | $9,527,358 |
| December 31, 2023 | 990 | $2,996,958 | $1,713,185 | $1,283,773 | $10,281,486 | $1,735,428 | $8,546,058 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $180,020
- Program service revenue
- $1,826,133
- Investment income
- $219,983
- Net rental income
- $303,371
- Net gain from sales of assets
- -$24,379
- Net income from fundraising events
- $13,720
- Net income from sales of inventory
- $433,469
- Other revenue
- $750,560
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $108,355
- Other salaries and wages
- $817,375
- Salaries, compensation and benefits (total)
- $1,050,161
- Professional fundraising fees
- $0
- Travel
- $3,320
- Depreciation
- $202,107
- Program services (functional)
- $1,512,304
- Management and general (functional)
- $483,089
Balance sheet and other
- Total assets, start of year
- $10,281,486
- Total assets, end of year
- $11,018,511
- Total liabilities, end of year
- $1,491,153
- Net assets, end of year
- $9,527,358
- Land, buildings and equipment
- $4,361,387
- Publicly traded securities
- $1,012,463
- Gross unrelated business income
- $433,469
- Gross receipts
- $3,406,089
- Employees
- 57
- Volunteers
- 800
- Year formed
- 1991
- State of legal domicile
- KY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN JENNINGS | EXECUTIVE DI Officer | 40 | $108,355 |
| JIM BULLINGTON | DIRECTOR Trustee or director | 1 | $0 |
| TELIA BUTLER | DIRECTOR Trustee or director | 1 | $0 |
| CHARLOTTE ELDER | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT ELROD | DIRECTOR Trustee or director | 1 | $0 |
| BUZZ ENGLISH | DIRECTOR Trustee or director | 1 | $0 |
| GARY GAMMON | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| MICHAEL KILLEN | DIRECTOR Trustee or director | 1 | $0 |
| RICK MITCHELL | DIRECTOR Trustee or director | 1 | $0 |
| JERRY SHELTON | TREASURER Trustee or director, Officer | 1 | $0 |
| ED TIVOL | DIRECTOR Trustee or director | 1 | $0 |
| KATE VAUGHAN | DIRECTOR Trustee or director | 1 | $0 |
| ELAINE WALKER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| CHRIS WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| JACK WRIGHT | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RHOELLA LANSDEN | ASSOCIATE DI Officer | 40 | $135,280 |
| VALERIE BROWN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JIM BULLINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| CHARLOTTE ELDER | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT ELROD | DIRECTOR Trustee or director | 1 | $0 |
| BUZZ ENGLISH | DIRECTOR Trustee or director | 1 | $0 |
| DENISE MITCHELL | DIRECTOR Trustee or director | 1 | $0 |
| RICK MITCHELL | DIRECTOR Trustee or director | 1 | $0 |
| JERRY SHELTON | TREASURER Trustee or director, Officer | 1 | $0 |
| BRIAN SHIRLEY | DIRECTOR Trustee or director | 1 | $0 |
| CHERYL STEVENS | DIRECTOR Trustee or director | 1 | $0 |
| DAVE TATMAN | DIRECTOR Trustee or director | 1 | $0 |
| ED TIVOL | DIRECTOR Trustee or director | 1 | $0 |
| ELAINE WALKER | DIRECTOR Trustee or director | 1 | $0 |
| JACK WRIGHT | SECRETARY Trustee or director, Officer | 1 | $0 |
| JUSTIN JENNINGS | EXECUTIVE DI Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 2818 NASHVILLE RD, BOWLING GREEN, KY 42101-4041
- In care of
- % RHO LANSDEN
- Principal officer (990 for 2024)
- JUSTIN JENNINGS, 2818 NASHVILLE ROAD, BOWLING GREEN, KY 42101
- Signed the 990
- JUSTIN JENNINGS, EXECUTIVE DIRECTOR
- Phone
- (270) 393-0077
- Website
- WWW.LOSTRIVERCAVE.COM
- Return prepared by
- SHELTON CPAS LLP
Mission
TO PRESERVE LOST RIVER CAVE AND ITS HERITAGE AND TO PROVIDE EDUCATIONAL, HISTORICAL, AND FAMILY-ORIENTED ACTIVITIES.
Program accomplishments
- MAINTAIN GROUNDS, PLANTINGS, TRAILS, PROVIDE PUBLIC ACCESS AND PARKING AREAS.Expenses $272,313
- CONDUCT AND GUIDE TOURS, ACCOMPANY TOURS OF CAVE AND VALLEY.Expenses $1,222,174 · revenue $1,787,989
- PROVIDE CULTURAL AND EDUCATIONAL OPPORTUNITIES, CONDUCT CLASSES AND ENVIRONMENTAL EDUCATION.Expenses $17,817 · revenue $38,967
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 | Not 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
- 61-1198452
- 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
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32Z)
- Assets (IRS master file)
- $11,018,511
- Income (IRS master file)
- $3,406,089
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,976,696 | $1,995,393 | $11,018,511 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,996,958 | $1,713,185 | $10,281,486 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,809,824 | $1,671,857 | $8,675,130 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
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 61-1198452).
Questions about FRIENDS OF THE LOST RIVER INC
- What is the EIN of FRIENDS OF THE LOST RIVER INC?
- The employer identification number (EIN) of FRIENDS OF THE LOST RIVER INC is 61-1198452.
- Is FRIENDS OF THE LOST RIVER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to FRIENDS OF THE LOST RIVER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LOST RIVER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE LOST RIVER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LOST RIVER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRIENDS OF THE LOST RIVER INC?
- The 990 for the year ended December 31, 2024 names JUSTIN JENNINGS.
- Who are the officers and directors of FRIENDS OF THE LOST RIVER INC?
- The 990 for the year ended December 31, 2024 lists 15 people; 1 received compensation from the organization, the highest $108,355 (JUSTIN JENNINGS, EXECUTIVE DI).
- How much revenue does FRIENDS OF THE LOST RIVER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,976,696, expenses of $1,995,393 and total assets of $11,018,511 at year end.
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