Listening Point Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Listening Point Foundation is dedicated to preserving Listening Point and advancing SigurdOlsons wilderness philosophy. This includes: Preserving the Listening Point property,preserving Sigurd Olsons home and writing shack, and public education programs and events.
- Income
- $120,790
- Spending
- $140,090
- Spent on programs
- 60%
- Reserves
- -40.3 months of spending
- Largest source of income
- donations and private grants, 87%
- Employees
- 3
- Volunteers
- 8
- Highest pay
- $35,408, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 43 out of 100. Higher than 14% of charities in its peer group (arts and culture, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 16% of income.
Income trend
15 of 15Income rose 24% on the year before.
Spending floor
8 of 1560% of spending went to programs and raising each dollar of donations cost 31 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 92% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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)
- $11,625 spent. Listening Point, about 30 acres of forested property on the shore of Burntside Lake, is central to Sigurd Olsons legacy, and it is featured in some of his writing. It is listed on the National Register of Historic Places. In 2024, the cabin was reroofed to preserve it for future generations of visitors. in 2025, The Foundation improved access to the Point.
- $8,151 spent. The LPF newsletter is published and distributed two times a year to over 5700 recipients across the country. It provides educational articles as well as updates and upcoming events. Time needed to prepare the newsletter from content gathering to printing is about one month.
- $6,434 spent. Preserving and providing access to Sigurd Olsons Listening Point, his Writing Shack, and the Olson family home are central to the mission of the Listening Point Foundation. In 2025, the Foundation dedicated a significant amount of its resources to conducting tours at all three locations. Some of these tours were pre-scheduled and open to the general public and others were conducted on request to serve organizations, groups, and families. Staff and volunteers for the Foundation scheduled, coordinated, and The Writing Shack is located in the yard at the Olson family home . It remains a testament to Olsons legacy. His Royal typewriter, with his last words still typed in it, and various personal artifacts, including rocks, books, and maps, are displayed in the shack. The property, maintained to reflect the wild forests Olson cherished, includes a stone wall reminiscent of a glacial rock gathering. The Shack is listed on the National Register of Historic Places.
- Volunteer tour guides spend approximately 3 hours per tour. In addition to other activities reported elsewhere, the LPF landscape group spent approximately 100 hours mitigating invasive species and planting native plants.
Source: Form 990 for the year ending December 31, 2025, 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 December 2025.
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 August 1998.
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.