Lava Mae: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- Lava Mae (EIN 81-0832318)
- Tax period
- 2024-01-01 to 2024-05-31
- Filed
- 2024-07-01
- IRS object ID
- 202411839349200816
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-01T09:53:17-07:00 | ReturnTs |
| Tax Period End | 2024-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 811489821 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEALY AND ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 CONCORD AVE STE 250 | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94520 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810832318 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lava Mae | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAVA | BusinessNameControlTxt |
| Phone | 4158726950 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 Monarch St Ste 200 | AddressLine1Txt |
| City | Alameda | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nick Kozlak | PersonNm |
| Person Title | Co-Chair | PersonTitleTxt |
| Signature | 2024-07-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Nick | PersonFirstNm |
| Person Last | Kozlak | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Suzanne R Healy | PreparerPersonNm |
| PTIN | P00533689 | PTIN |
| Phone | 9256030800 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.lavamae.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $17,138 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $10,714 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Other Revenue Total | $6,424 | OtherRevenueTotalAmt |
| Total Revenue | $17,138 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $34,397 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,447 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,106 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $10,115 | OtherExpensesTotalAmt |
| Total Expenses | $48,065 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$30,927 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $30,927 | NetAssetsOrFundBalancesBOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,034 | BOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,078 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,112 | BOYAmt |
| EOY | $0 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,185 | BOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,927 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Lava 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Due to an unprecedented budget shortfall, LavaMaex ceased programs and operations during the 2nd quarter of 2023 and were able to finish winding down in May 2024. | DescriptionProgramSrvcAccomTxt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Nick Kozlak | ||
| Co-Chair | 5.00 | $0 |
| Fran Heller | ||
| Co-Chair | 5.00 | $0 |
| Janine Hunt | ||
| Director | 5.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Fran Heller | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1701 Monarch St Ste 200 | AddressLine1Txt |
| City | Alameda | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4158726950 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,977,452 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,683,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,307,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,714 | CurrentTaxYearAmt |
| Total | $6,076,305 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,977,452 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,683,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,307,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,714 | CurrentTaxYearAmt |
| Total | $6,076,305 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,021,582 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,054,723 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,289 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,548 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,022 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,424 | CurrentTaxYearAmt |
| Total | $64,003 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,140,308 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,000 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.82320 | PublicSupportCY170Pct |
| Public Support PY170 | 0.77660 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | Asset Transfers | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2024-05-15 | DistributionDt |
| Fair Market Value Of Asset | $1,603 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | CASH | MethodOfFMVDeterminationTxt |
| EIN | 843343986 | EIN |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2376 Berkshire Lane | AddressLine1Txt |
| City | Brentwood | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94513 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501C3 | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessorInd |
| Employee Of Successor | false | EmployeeOfSuccessorInd |
| Owner Of Successor | false | OwnerOfSuccessorInd |
| Receive Compensation | false | ReceiveCompensationInd |
| Assets Distributed | Yes (true) | AssetsDistributedInd |
| Required To Notify AG | Yes (true) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (true) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (true) | LiabilitiesPaidInd |
| Bonds Outstanding | false | BondsOutstandingInd |
| Bond Liabilities Discharged | false | BondLiabilitiesDischargedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Sch N, Part III, Additional Information | FormAndLineReferenceDesc |
| Explanation | All asset transfers this year are cash and cash equivalents sent to SHARE Community and included in other donations expense. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | Other income $6424 |
| Other Expenses.1002 | Office Expenses $1150 |
| Other Expenses.1003 | Information Technology $2285 |
| Other Expenses.1008 | Interest $746 |
| Other Expenses.1012 | Insurance $4331 |
| Other Expenses.1 | Other Expenses $1603 |
| Other Assets.1005 | Accounts Receivable - Beginning $795 Accounts Receivable - Ending $0 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $4283 Prepaid Expenses and Deferred Charges - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $10185 Accounts Payable and Accrued Expenses - Ending $0 |
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