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Lake Panorama Association

EIN 42-6139366 · Panora, IA

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PURPOSE OF THE LAKE PANORAMA ASSOCIATION SHALL BE:1. TO PROVIDE A MEANS WHEREBY THE STREETS AND THOSE AREAS WITHIN THE PROJECT DESIGNATED AS PARKS OR PEDESTRIAN EASEMENTS ON THE PLATS THEREOF AND SUCH OTHER RECREATIONAL FACILITIES (SEE SCH O.)WITHIN THE PROJECT AS MAY BE CONVEYED TO THE ASSOCIATION MAY BE OPERATED, MAINTAINED, REPAIRED, AND REPLACED.2. TO PROVIDE A MEANS FOR THE PROMULGATION AND ENFORCEMENT OF ALL REGULATIONS NECESSARY TO THE GOVERNING OF THE USE AND ENJOYMENT OF SUCH STREETS, PARKS, PEDESTRIAN EASEMENTS, AND SUCH OTHER RECREATIONAL FACILITIES WITHIN THE PROJECT AS MAY BE CONVEYED TO THE ASSOCIATION.3. TO WORK WITH GOVERNMENT AGENCIES TO PROMOTE EFFICIENT FIRE PROTECTION, POLICE PROTECTION, UTILITY REGULATION, POLLUTION CONTROL AND WATER CONSERVATION.4. TO PROVIDE FOR THE ACQUISITION AND MANAGEMENT OF REAL ESTATE AND PERSONAL PROPERTY FOR THE MUTUAL BENEFIT OF THE MEMBERS OF THE LAKE PANORAMA SUBDIVISION.

Income
$6.9 million
Spending
$7.1 million
Employees
97
Volunteers
78
Highest pay
$227,004, general manager - lpa

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. 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)
  1. $2.0 million spent. OVERSEE AND ADMINISTER THE OPERATIONS OF THE LAKE PANORAMA NATIONAL RESORT AND CONFERENCE CENTER. THE LAKE PANORAMA NATIONAL RESORT INCLUDES A 18 HOLE GOLF COURSE, FULL SERVICE RESTAURANT, BANQUET AND MEETING ROOM FACILITIES, PRO SHOP AND LODGING.
  2. $1.3 million spent. OVERSEE THE CARE OF THE STREETS, ROADWAYS, GROUNDS, BEACHES AND BUILDINGS AND EQUIPMENT OWNED BY THE ASSOCIATION. THE 6,000 ACRE DEVELOPMENT INCLUDES OVER 43 MILES OF STREETS AND 3 BEACHES.
  3. $1.5 million spent. WATER - SUPPLY MEMBERS WITH QUALITY WATER SERVICE. OVERSEE THE DAY TO DAY OPERATIONS OF THE WATER PURIFICATION PLANTS, WELLS, AND WATER MAINS WHICH SUPPLY WATER TO THE ASSOCIATION MEMBERS.
  4. $1.2 million spent. RESPONSIBLE FOR SILT REMOVAL FOR THE PURPOSE OF THE IMPROVEMENT OF LAKE AND WATER QUALITY. THE CONTRACT WITH THE LAKE PANORAMA RURAL IMPROVEMENT ZONE (A TAX-INCREMENT FINANCING DISTRICT) WAS FOR APPROXIMATELY 130,000 CUBIC YARDS OF SILT. OVER 200 SQUARE MILES OF LAND DRAINS INTO THE LAKE, BRINGING SILT ALONG WITH IT.SECURITY - PROVIDE A SAFE AND SECURE ENVIRONMENTDAM - CONTROL OPERATIONSRECREATIONAL FACILITIES

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(4) social welfare organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. 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.

  3. Are donations tax-deductible? Caution.

    The IRS master file records contributions to this 501(c)(4) social welfare organization as not deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1985.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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.