San Luis Obispo Parks Open Space & Trails Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO ACQUIRE AND MAINTAIN TRAILS, PARKS, AND OPEN SPACE.
- Income
- $46,004
- Spending
- $56,985
- Spent on programs
- 94%
- Reserves
- 68.9 months of spending
- Largest source of income
- investment income, 78%
- Employees
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 70 out of 100. Higher than 36% of charities in its peer group (environment, under $250k).
Reserves
35 of 35Spendable reserves would cover 68.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 24% of income.
Income trend
0 of 15Income fell 45% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 19 out of 100. Higher than 1% of charities in its peer group (environment, under $250k).
Independent board
5 of 250 of 16 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
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
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, 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 (15)
- $45,440 spent. Borga Fund. To support building and maintaining equestrian trails throughout San Luis Obispo County.
- $7,709 spent. Trail Fund. The active maintainence of trails within San Luis Obispo County. The continuation in acquiring multi use trails from businesses.
- $375 spent. Friends of Lopez Lake. Fiscal management program in the maintainence and repair of Lake Lopez.
- $81 spent. Parks for Pups. The fiscal management in the development of dog parks in the cities of Paso Robles and Templeton.
- $9 spent. Heilmann Dog Park. The fiscal management of the maintanence and repair of the dog park in Heilmann.
- 5 Cities Dog Park. Fiscal management program in developing a dog park in the 5 Cities area.
- Morro Pups Park. The fiscal management in the development of a dog park in Morro Bay.
- Plant a Tree. The fiscal management program of planting memorial trees within the county.
- Nipomo Ride. The fiscal management of creating horse trails within the city of Nipomo.
- SLO 4 Pups. The fiscal management of the maintainence and repair for the dog park in San Luis Obispo.
- Central Coast Concerned Cyclists. Building, maintaining and advocating multi-use trails in the county.
- WWW Foundation. Support building and maintaining equestrina trails throughout San Luis Obispo County.
- J & J Heller Cambria Dog Park. The fiscal management of the maintenance and repair of the dog park in Cambria
- Elm Street Dog Park. The fiscal management of the maintenance and repair of the dog park in Arroyo Grande.
- Cayucos Dog Park. The fiscal management of the maintenance and repair of the dog park in Cayucos.
Source: Form 990 for the year ending December 31, 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 October 13, 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 October 13, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.