Friends of Lapham Peak Unit
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO SUPPORT AND PROMOTE THE LAPHAM PEAK UNIT OF THE KETTLE MORAINE STATE FOREST BY SPONSORING OR PROMOTING FUNDRAISING EVENTS, ORGANIZING VOLUNTEER WORK DAYS TO ASSIST WITH VARIOUS PROJECTS AT THE PROPERTY, AND OFFERING ADDITIONAL SERVICES TO PARK VISITORS, WHILE ALSO HELPING THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES PARK PERSONNEL
- Income
- $1.6 million
- Spending
- $219,875
- Spent on programs
- 87%
- Reserves
- 12.9 months of spending
- Largest source of income
- government grants, 74%
- Employees
- 0
- Volunteers
- 11
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 96 out of 100. Higher than 84% of charities in its peer group (environment, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 12.9 months of spending.
Debt
16 of 20It owes 18% of what it owns.
Living within its means
15 of 15Income exceeded spending by 86% of income.
Income trend
15 of 15Income rose 250% on the year before.
Spending floor
15 of 1587% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 68 out of 100. Higher than 12% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $96,758 spent. THE SNOWMAKING PROGRAM PROVIDES MAN-MADE SNOW ON SKI TRAILS FOR CROSS COUNTRY SKIING, HIKING, AND SNOWSHOEING. SNOWMAKING THIS PAST YEAR PROVIDED A THICK LAYER OF MAN-MADE SNOW ON APPROXIMATELY 2.4 KILOMETERS OF TRAILS. THE TRAILS WERE GROOMED REGULARLY FROM DECEMBER THROUGH MARCH RESULTING IN 90 DAYS OF SKIING ON MAN-MADE SNOW, COMPARED TO ONLY 42 DAYS OF SKIING ON OTHER TRAILS WITH NATURAL SNOW AND MARGINAL CONDITIONS. THIS PROJECT BENEFITS MORE THAN 300,000 VISITORS TO THE PARK ANNUALLY FOR THEIR RECREATION. WORK IS IN PROGRESS TO BOTH BETTER MAINTAIN AND TO EXPAND THE TRAILS.
- $76,874 spent. TRAIL, PRAIRIE, AND HABITAT RESTORATION AND IMPROVEMENTS, AS WELL AS IMPROVEMENTS TO SIGNAGE FOR PARK VISITORS TO BETTER NAVIGATE THE TRAILS AND TO USE THE PARK FACILITIES. MORE THAN 2,100 HOURS WERE SPENT BY VOLUNTEERS IN THE REMOVAL OF INVASIVE SPECIES FROM THE PARK. OVER 225 PILES OF BUCKTHORN, HONEYSUCKLE, BOX ELDERS, ASH, BLACK LOCUST, ETC., WERE CUT AND BURNED DURING THE PAST YEAR. IN ADDITION, 48 TRUCK-FULLS OF INVASIVE GRASSES, PAMPAS AND PHRAGMITES, AND GARLIC MUSTARD WERE ALSO REMOVED AND BURNED.
- $11,359 spent. LAPHAM LODGE
- $6,941 spent. OTHER PROGRAM SERVICES INCLUDE THE MEMORIAL BENCH PROJECT, ENGRAVED BRICKS PROJECT FOR THE BUTTERFLY GARDEN, AND BLUEBIRD BOXES. THE REVENUE AND EXPENSES FOR THE MEMORIAL BENCH PROJECT ARE REPORTED AS PART OF COST OF GOODS SOLD. THE MEMORIAL BENCH PROJECT INVOLVES THE CONSTRUCTION OF NEW BENCHES TO REPLACE EXISTING BENCHES THROUGHOUT THE PARK THAT ARE IN DISREPAIR OR THAT DO NOT HAVE A BACKREST. INDIVIDUALS OR GROUPS DONATE THE NECESSARY AMOUNT TO PLACE A BENCH IN A SPECIFIED LOCATION WITHIN THE PARK TO HONOR OR MEMORIALIZE INDIVIDUALS, THE COST OF WHICH ALSO INCLUDES A SINGLE BRONZE PLAQUE. THE ENGRAVED BRICKS PROJECT INVOLVES THE INSTALLATION OF A BRICK WALKWAY IN THE BUTTERFLY GARDEN.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.