Pendleton Underground Tours Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Historical Education
- Income
- $395,401
- Spending
- $367,376
- Spent on programs
- 67%
- Reserves
- 20.9 months of spending
- Largest source of income
- fees for its services, 85%
- Employees
- 21
- Volunteers
- 75
- Highest pay
- $76,483, executive dir.
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
Strong: 100 out of 100. Higher than 88% of charities in its peer group (community improvement, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 20.9 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
15 of 1567% 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
Fair: 51 out of 100. Higher than 16% of charities in its peer group (community improvement, $250k to $1m).
Independent board
25 of 2510 of 10 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
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed 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 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 (1)
- $245,070 spent. Pendleton Underground Tours is a place where culture is kept, history is told, and legends live on. We are dedicated to promoting and preserving the history and culture of Pendleton, maintaining a quality tour, and promote tourism in Pendleton and surrounding areas. P.U.T. accomplished this in 2024 by bringing approximately 17,190 visitors to the area from all 50 states and several other countries. This includes 4,072 people from five cruise ships the American Pride, American Empress, American Queen, Song and Jazz. They bus up to 80 people into Pendleton 4 times a week from April to November. We took through 1202 students with school groups. We work closely with the Chamber of Commerce, Pendleton Convention Center, and other tourist committees to continuously increase the number of people visiting Pendleton. We supported other non-profits by giving out over 100 tour gift certificates throughout the year. In May of 2024 we held our annual fundraiser Comes to Life, which incorporates 75 live actors/volunteers. This event brings in over 500 people in one day. During this event we work with other local businesses by incorporating and promoting their products into the tour. We sat on the Pendleton Chamber Board, Pendleton Round-Up Board, Pendleton Foundation Trust Board, Travel Pendleton Board, and Convention Center Commission. Throughout the year we have continuously done work to preserve our buildings and areas on the tour.
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 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 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 March 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.