Nonprofit · EIN 88-2165982
SCOTTY LAPP FOUNDATION
Tax-exempt · OLYMPIC VALLEY, CA 96146
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $559,090 | $432,239 | $126,851 | $483,909 | $0 | $483,909 |
| December 31, 2023 | 990-EZ | $172,683 | $83,423 | $89,260 | $356,858 | – | $356,858 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $509,151
- Program service revenue
- $0
- Investment income
- $9,907
- Net income from fundraising events
- $40,032
- Other revenue
- $40,032
Expenses
- Grants and similar amounts paid
- $10,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $249
- Accounting fees
- $2,800
- Program services (functional)
- $408,829
- Management and general (functional)
- $8,538
- Fundraising (functional)
- $14,872
Balance sheet and other
- Total assets, start of year
- $356,858
- Total assets, end of year
- $483,909
- Total liabilities, end of year
- $0
- Net assets, end of year
- $483,909
- Gross receipts
- $559,090
- Employees
- 0
- Volunteers
- 60
- Year formed
- 2022
- State of legal domicile
- DE
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 |
|---|---|---|---|
| Ritch Viola | Director Trustee or director | 5 | $0 |
| Christina Bosch | Director Trustee or director | 3 | $0 |
| Angela McInerney | Director Trustee or director | 5 | $0 |
| Jason Lapp | Co-Founder Officer | 20 | $0 |
| Amy Lapp | CEO Officer | 40 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Lapp | CEO | 15 | $0 |
| Amy Lapp | Co-Founder | 20 | $0 |
| Ritch Viola | Director | 5 | $0 |
| Christina Bosch | Director | 5 | $0 |
| Angela McInerney | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1498 CHRISTY LANE B2005, OLYMPIC VALLEY, CA 96146-1034
- Principal officer (990 for 2024)
- Jason Lapp, 1498 Christy Lane B2005, Olympic Valley, CA 96146
- Signed the 990
- Jason Lapp, CEO
- Phone
- (415) 601-8792
- Website
- https://scottylapp.org
- Return prepared by
- HARMON BURSTYN CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 88-2165982 or by the name SCOTTY LAPP FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Charity volunteer organization focused on providing access to skiing, snowboarding and skateboarding for underserved youth to reach their full potential. We are building community skateparks to provide recreational access and we provide skiing and snowboarding scholarships, support and awards to athletes.
Program accomplishments
- Scottys Memorial Skatepark at Corte Madera Town Park Designed, built and opened Scottys at Corte Madera Town Park. Worked with the CMTP Park and Recreation team to deliver a public park that was privately funded by the Scotty Lapp Foundation. Worked with town, county officials to approve project. Worked with CA Skateparks as a partner to design and build the park in memory of Scotty. This park services a large suburban community and is used by people from all over the SF Bay Area. It is used by 100s of kids on a monthly basis, it was designed as an inclusive skatepark for all ages and levels to use. It received a CA District 1 Community Service award. The park is open from sunset to sundown everyday.100s of kids monthly.Expenses $393,317
- Youth Ski & Snowboard Scholarship ProgramThe Scotty Lapp Foundation donated $10,000 in local ski and snowboard scholarships, in partnership with Tahoe Freeride and the Palisades Tahoe Community Foundation. These scholarships support underserved youth in accessing competitive skiing and snowboarding programs, helping athletes reach their full potential while promoting inclusivity and sportsmanship.20+ youth athletes annually.Expenses $10,000
- Tahoe City Pop-Up Skatepark ProgramFrom 20212024, the Foundation designed, permitted, and maintained a 4,000 sq. ft. temporary skatepark in Tahoe City, providing a free outdoor recreation space for youth during the summer months. The Foundation created a local ambassador program for kids to help build, maintain, and close the park, teaching responsibility, teamwork, and community service.Number of users: 1,000+ youth and families each summer.Expenses $4,371
- Sportsmanship Awards & Athlete RecognitionThe Foundation presents the Scotty Lapp Award at local Tahoe Freeride events to athletes who demonstrate outstanding sportsmanship, perseverance, and community spirit. This award honors Scottys legacy and encourages positive participation in youth sports.Number of awards: 57 annually.Expenses $1,141
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-EZ on file |
IRS record
- EIN
- 88-2165982
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O99)
- Assets (IRS master file)
- $483,909
- Income (IRS master file)
- $559,090
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $559,090 | $432,239 | $483,909 | XML |
| 990-EZ | December 2023 | $172,683 | $83,423 | $356,858 | XML |
| 990 | December 2022 | $312,847 | $55,249 | $257,598 | 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 88-2165982).
Questions about SCOTTY LAPP FOUNDATION
- What is the EIN of SCOTTY LAPP FOUNDATION?
- The employer identification number (EIN) of SCOTTY LAPP FOUNDATION is 88-2165982.
- Is SCOTTY LAPP FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to SCOTTY LAPP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCOTTY LAPP FOUNDATION 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 SCOTTY LAPP FOUNDATION 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 SCOTTY LAPP FOUNDATION 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 SCOTTY LAPP FOUNDATION?
- The 990 for the year ended December 31, 2024 names Jason Lapp.
- Who are the officers and directors of SCOTTY LAPP FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does SCOTTY LAPP FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $559,090, expenses of $432,239 and total assets of $483,909 at year end.
Other nonprofits in OLYMPIC VALLEY
- OLYMPIC VALLEY FREERIDE AND FREESTYLE TEAM EIN 26-0848597 · last filed 990 for 2024
All nonprofits in OLYMPIC VALLEY · California · Youth development