Lava Mae: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
Lava Mae (EIN 81-0832318)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-01
IRS object ID
202440929349201034
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-01T12:55:13-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN811489821PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HEALY AND ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 CONCORD AVE STE 250AddressLine1Txt
CityCONCORDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94520ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810832318EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Lava MaeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAVABusinessNameControlTxt
Phone4158726950PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 Monarch St Ste 200AddressLine1Txt
CityAlamedaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNick KozlakPersonNm
Person TitleCo-ChairPersonTitleTxt
Signature2024-04-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNickPersonFirstNm
Person LastKozlakPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSuzanne R HealyPreparerPersonNm
PTINP00533689PTIN
Phone9256030800PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website Addresswww.lavamae.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$140,879GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$102,029ContributionsGiftsGrantsEtcAmt
Sale Of Assets Gross$27,000SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$13,828CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$13,172GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Other Revenue Total$11,850OtherRevenueTotalAmt
Total Revenue$127,051TotalRevenueAmt
Grants And Similar Amounts Paid$110,000GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft$820,117SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$141,965FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$19,892OccupancyRentUtltsAndMaintAmt
Other Expenses Total$124,342OtherExpensesTotalAmt
Total Expenses$1,216,316TotalExpensesAmt
Excess Or Deficit For Year-$1,089,265ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$1,120,192NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$30,927NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$964,219BOYAmt
EOY$36,034EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$253,460BOYAmt
EOY$5,078EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,217,679BOYAmt
EOY$41,112EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$97,487BOYAmt
EOY$10,185EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$1,120,192BOYAmt
EOY$30,927EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeLava Mae is a nonprofit that teaches people around the world to bring mobile showers and other services that promote well-being to people experiencing homelessness. We provide 1:1 program consulting, free and fee-based in-depth training, do-it-yourself toolkits, and ongoing support to help people and organizations around the world launch and sustain LavaMae designed programs with our Radical Hospitality approach.We model these programswhich include mobile showers, Pop-Up Care Villages, and DIY handwashing stationswith our on-street services in San Francisco, Oakland and Los Angeles that restores dignity, rekindles optimism, and fuels a sense of opportunity.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomDue to an unprecedented budget shortfall, LavaMaex ceased programs and operations during the 2nd quarter of 2023. We were able to distribute our remaining grant funds in the amount of $110,000 to 9 organizations to which we had provided consulting services, and we developed a plan to ensure that our online resources remain available for anyone that wants to bring mobile showers and Pop-Up Care Villages to their communities.DescriptionProgramSrvcAccomTxt
Grants And Allocations$110,000GrantsAndAllocationsAmt
Program Service Expenses$774,235ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$774,235TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Kenneth Wun
Director5.00$0
Andy Chen
Treasurer5.00$0
Patrick Steele
Director0$0
Nick Kozlak
Co-Chair5.00$0
Fran Heller
Co-Chair5.00$0
Debra Schoenberg
Director5.00$0
Shobeir Shobeiri
Director5.00$0
Janine Hunt
Director5.00$0
Fernando Dominguez Panuagua
Director5.00$0
Scott Armanini
Director5.00$0
Kris Kepler
CEO40.00$74,539
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcYes (true)OrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTXStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFran HellerPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 Monarch St Ste 200AddressLine1Txt
CityAlamedaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94501ZIPCd
FieldValueIRS element (for citing)
Phone4158726950PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,275,963CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,977,452CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,683,290CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,307,820CurrentTaxYearMinus1YearAmt
Current Tax Year$97,029CurrentTaxYearAmt
Total$7,341,554TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,275,963CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,977,452CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,683,290CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,307,820CurrentTaxYearMinus1YearAmt
Current Tax Year$97,029CurrentTaxYearAmt
Total$7,341,554TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,606,400SubstantialContributorsTotAmt
Public Support Total170$5,735,154PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,875CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,289CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,548CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,720CurrentTaxYearMinus1YearAmt
Current Tax Year$25,022CurrentTaxYearAmt
Total$78,454TotalAmt
FieldValueIRS element (for citing)
Total Support$7,420,008TotalSupportAmt
Gross Receipts Rltd Activities$1,000GrossReceiptsRltdActivitiesAmt
Public Support CY1700.77290PublicSupportCY170Pct
Public Support PY1700.77660PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule N IRS990ScheduleN

Disposition Of Assets Detail DispositionOfAssetsDetail (3 entries)

Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDescDistributionDistributionDtFair Market Value Of AssetFairMarketValueOfAssetAmtMethod Of FMV DeterminationMethodOfFMVDeterminationTxtEINEINAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdIRC SectionIRCSectionTxt
The Bay Church
2017 Toyota Thundra2023-07-10$20,228Kelley Blue Book9415982174725 Evora RoadConcordCA94520501C3
Heavens Healing Hands
2018 Dodge and Misc Supplies2023-08-03$25,563Kelley Blue, Amazon364884865PO Box 5068GlendaleAZ85312501C3
Park Place Refuge
Miscellaneous Supplies2023-06-27$18,188Amazon921129184PO Box 4047HaywardCA94540501C3
FieldValueIRS element (for citing)
Director Of Successor2falseDirectorOfSuccessor2Ind
Employee Of Successor2falseEmployeeOfSuccessor2Ind
Owner Of Successor2falseOwnerOfSuccessor2Ind
Receive Compensation2falseReceiveCompensation2Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSch N, Part III, Additional InformationFormAndLineReferenceDesc
ExplanationDisposal of assets are in preparation for dissolution in 2024.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (27 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Revenue.1Other income $6850
Grants and Similar Amounts Paid In Excess of $5,000.1Class of Activity: Starbucks Stipend | Donee's Name: The Power of a Shower | Donee's Address: 6080 Center Dr. 6th Flt Los Angeles CA 90045 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $10000
Grants and Similar Amounts Paid In Excess of $5,000.2Class of Activity: Starbucks Stipend | Donee's Name: Merrimack Valley Dream Center Inc | Donee's Address: 60 Island St Lawrence MA 01840 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $10000
Grants and Similar Amounts Paid In Excess of $5,000.3Class of Activity: Starbucks Seed Funding | Donee's Name: 1 in 7B Foundation | Donee's Address: 162 Walnut Run Rd Landenberg PA 19350 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $10000
Grants and Similar Amounts Paid In Excess of $5,000.4Class of Activity: LMX Stipend - Starbucks F | Donee's Name: The DRIP Mobileshower | Donee's Address: 53 Russel Ave St Minneapolis MN 55405 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $15000
Grants and Similar Amounts Paid In Excess of $5,000.5Class of Activity: Starbucks Stipend | Donee's Name: BeHeard Inc. | Donee's Address: 1121 N Braden Ave Tulsa OK 74115 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $20000
Grants and Similar Amounts Paid In Excess of $5,000.6Class of Activity: Starbucks grant | Donee's Name: Flowing with Blessings Inc | Donee's Address: PO Box 871234 Stone Mountain GA 30087 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $15000
Grants and Similar Amounts Paid In Excess of $5,000.8Class of Activity: LMX Starbucks Stipend | Donee's Name: Showering Love Inc. | Donee's Address: 4157 SW 54th Ave Davie FL 33314 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $15000
Grants and Similar Amounts Paid In Excess of $5,000.9Class of Activity: LMX Starbucks Stipend | Donee's Name: Mobile Community Shower & Wellness Servi | Donee's Address: 408 E 144th St Ste 6 Bronx NY 10454 | Relationship of Donee: 501(c)(3) | Cash Amount Given: $10000
Other Expenses.1001Advertising and Promotion $25827
Other Expenses.1002Office Expenses $26898
Other Expenses.1003Information Technology $12442
Other Expenses.1005Travel $1185
Other Expenses.1007Conferences, Conventions, and Meetings $4889
Other Expenses.1008Interest $816
Other Expenses.1009Depreciation $16207
Other Expenses.1Equipment & Vehicle expenses $18380
Other Expenses.2In-kind expenses $11963
Other Expenses.3Dues and memberships $5109
Other Expenses.4Taxes and fees $334
Other Expenses.5Other Expenses $292
Other Assets.1003Machinery and Equipment - Beginning $30035 Machinery and Equipment - Ending $0
Other Assets.1005Accounts Receivable - Beginning $0 Accounts Receivable - Ending $795
Other Assets.1006Pledges and Grants Receivable - Beginning $197235 Pledges and Grants Receivable - Ending $0
Other Assets.1011Prepaid Expenses and Deferred Charges - Beginning $14227 Prepaid Expenses and Deferred Charges - Ending $4283
Other Assets.3Other assets - Beginning $11963 Other assets - Ending $0
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $97487 Accounts Payable and Accrued Expenses - Ending $10185

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