Totals
- Total revenue
- $1,880,928
- Total expenses
- $2,110,391
- Contributions and grants received
- $1,425,905
- Grants paid
- $900
- Program service revenue
- $447,322
- Investment income
- $7,701
- Other revenue
- $0
- Total assets, end of year
- $1,848,830
- Total liabilities, end of year
- $177,926
- Net assets or fund balances, end of year
- $1,670,904
- Program services expenses (Part IX)
- $1,609,365
- Management and general expenses
- $111,389
- Fundraising expenses
- $389,637
- Program service expenses (Part III)
- $1,609,365
Program services were 76.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$1,425,905
-
2a · Program service revenue: Lemonade Day fees
total $380,100 · related or exempt $380,100
-
2b · Program service revenue: Lemonade Day materials
total $67,222 · related or exempt $67,222
-
3 · Investment income
total $7,701 · excluded $7,701
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $900 · program services $900
-
5 · Compensation of officers, directors and key employees
total $197,862 · program services $117,151 · management and general $26,704 · fundraising $54,007
-
7 · Other salaries and wages
total $705,852 · program services $466,939 · management and general $8,491 · fundraising $230,422
-
8 · Pension plan contributions
total $11,789 · program services $5,518 · management and general $3,114 · fundraising $3,157
-
9 · Other employee benefits
total $69,908 · program services $47,855 · management and general $13,802 · fundraising $8,251
-
10 · Payroll taxes
total $72,043 · program services $39,698 · management and general $16,008 · fundraising $16,337
-
11b · Fees: legal
total $762 · program services $36 · management and general $726
-
11c · Fees: accounting
total $25,011 · management and general $25,011
-
11g · Fees: other
total $65,387 · program services $18,275 · fundraising $47,112
-
12 · Advertising and promotion
total $46,885 · program services $46,885
-
13 · Office expenses
total $56,310 · program services $38,636 · management and general $10,933 · fundraising $6,741
-
14 · Information technology
total $196,737 · program services $196,692 · management and general $45
-
16 · Occupancy
total $48,764 · program services $35,894 · management and general $3,205 · fundraising $9,665
-
19 · Conferences, conventions and meetings
total $63,939 · program services $50,132 · management and general $2,534 · fundraising $11,273
-
22 · Depreciation, depletion and amortization
total $367,389 · program services $367,389
-
24a · Other expenses: Materials
total $91,306 · program services $91,306
-
24b · Other expenses: Subscriptions, licenses
total $89,547 · program services $86,059 · management and general $816 · fundraising $2,672
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $187,798 · end of year $205,622
-
2 · Savings and temporary cash investments
beginning of year $523,899 · end of year $572,084
-
3 · Pledges and grants receivable
beginning of year $350,500 · end of year $183,000
-
4 · Accounts receivable
end of year $277
-
8 · Inventories for sale or use
beginning of year $34,979 · end of year $41,546
-
9 · Prepaid expenses and deferred charges
end of year $14,633
-
10a · Land, buildings and equipment: cost or other basis
$2,203,265
-
10b · Land, buildings and equipment: accumulated depreciation
$1,489,926
-
10c · Land, buildings and equipment, net
beginning of year $973,289 · end of year $713,339
-
15 · Other assets
beginning of year $39,950 · end of year $118,329
-
17 · Accounts payable and accrued expenses
beginning of year $47,124 · end of year $6,877
-
19 · Deferred revenue
beginning of year $122,974 · end of year $52,720
-
25 · Other liabilities
beginning of year $39,950 · end of year $118,329
-
27 · Net assets without donor restrictions
beginning of year $866,201 · end of year $737,609
-
28 · Net assets with donor restrictions
beginning of year $1,034,166 · end of year $933,295
Mission and programs · 2024
Mission
P4L's mission is to help prepare youth for life through fun, proactive, and experiential programs infused with life skills, character education, and entrepreneurship. The foremost objective is to help today's youth become the business leaders, social advocates, community volunteers, and forward-thinking citizens of tomorrow. P4L wants to build self-esteem and new mindsets to propel youth to success they likely would not have pursued otherwise.
Activities or mission (Part I)
P4L empowers youth to become contributing members of society through lesson-based programs.
-
Lemonade Day is a strategic lesson-based program that walks youth K-8 from a dream to a business plan while teaching them the principles required to start a company. Entrepreneurship is a catalyst to create new companies and better jobs; Lemonade Day works to stimulate economic growth through positive youth development and entrepreneurship education. Through the experience of owning and running a lemonade stand, youth are empowered with life skills, increased financial and business literacy, soft skills, mentorship and real-world business experience. Lemonade Day sparks the spirit of entrepreneurship and empowers youth to set goals, work hard, and achieve their dreams. In 2024, P4L licensed the Lemonade Day program in 99 cities.
Expenses $1,609,365 · Grants $900 · Revenue $447,322
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Joe Daly
Chairman
- Total calculated
- $0
- Hours/week
- 4
-
Renea Burns
Director
- Total calculated
- $0
- Hours/week
- 2
-
Heath Butler
Director
- Total calculated
- $0
- Hours/week
- 2
-
Zach Ellis
Director
- Total calculated
- $0
- Hours/week
- 2
-
Charlie Hamilton
Director
- Total calculated
- $0
- Hours/week
- 2
-
Hank Holmes
Director
- Total calculated
- $0
- Hours/week
- 4
-
Michael Holthouse
Director
- Total calculated
- $0
- Hours/week
- 2
-
Rachel Davison Humphries
Director
- Total calculated
- $0
- Hours/week
- 2
-
Jessie Jones
Director
- Total calculated
- $0
- Hours/week
- 2
-
Keith Kreuer
Director
- Total calculated
- $0
- Hours/week
- 4
-
George Kronenberg III
Director
- Total calculated
- $0
- Hours/week
- 2
-
Anaye Milligan
Director
- Total calculated
- $0
- Hours/week
- 2
-
Amanda Pascale
Director
- Total calculated
- $0
- Hours/week
- 2
-
Andrew Peters
Director
- Total calculated
- $0
- Hours/week
- 2
-
Mikaila Ulmer
Director
- Total calculated
- $0
- Hours/week
- 2
-
Nicole Cassier-Mason
CEO
- Total calculated
- $197,861
- From this org
- $186,200
- From related orgs
- $0
- Other
- $11,661
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $180,000
- Bonus
- $5,000
- Other
- $1,200
- Deferred
- $3,600
- Nontaxable benefits
- $8,061
- Filer's total
- $197,861
-
Jeff Warren
Treasurer
- Total calculated
- $60,854
- From this org
- $52,000
- From related orgs
- $0
- Other
- $8,854
- Hours/week
- 8
Schedule J breakdown matched by us
- Base
- $52,000
- Bonus
- $0
- Other
- $0
- Deferred
- $1,560
- Nontaxable benefits
- $7,294
- Filer's total
- $60,854
-
Bailey Kinney
Houston Director
- Total calculated
- $125,106
- From this org
- $111,200
- From related orgs
- $0
- Other
- $13,906
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Form 990, Schedule J, Part II:
- Jeff Warren serves as the organization's Treasurer. He is compensated as an employee of Holthouse Interests. A portion of his compensation is donated to P4L. In 2024, the donated compensation totaled $60,854.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523219349311847
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.