Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
EIN 20-4773159 • 501(c)3 • Irvine, CA
Profile
To lessen the burdens of government by, among other things, developing, constructing, financing, managing, selling, renting, subsidizing, and monitoring single and multi-family housing, and by holding in-perpetutiy, land and assets for affordable housing.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
28th percentile
Higher top officer pay than 28% of similar nonprofits.
Top officer pay equals 13.7% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$106,365,603
Up $24,740,489 (+30%) from 2024
Liabilities
Up$23,839,892
Up $23,776,002 (+37214%) from 2024
Net Assets
Up$82,525,711
Up $964,487 (+1.2%) from 2024
Revenue
Up$2,405,894
Up $125,235 (+5.5%) from 2024
Expenses
Up$1,441,407
Up $640,973 (+80%) from 2024
Net Income
Down$964,487
Down $515,738 (-35%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To lessen the burdens of government by, among other things, developing, constructing, financing, managing, selling, renting, subsidizing, and monitoring single and multi-family housing, and by holding in-perpetutiy, land and assets for affordable housing.
To lessen the burdens of government by, among other things, developing, constructing, financing, managing, selling, renting, subsidizing, and monitoring single and multi-family housing, and by holding in-perpetuity, land and assets for affordable housing.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $81,561,224 | $82,525,711 | ▲ $964,487 |
| Land, Buildings, and Equipment, Net | $36,756,038 | $64,865,483 | ▲ $28,109,445 |
| Savings and Temporary Cash Investments | $26,306,252 | $12,594,848 | ▼ $13,711,404 |
| Other Notes and Loans Receivable, Net | $11,015,932 | $11,015,932 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $2,640,347 | $10,041,425 | ▲ $7,401,078 |
| Total Assets | $81,625,114 | $106,365,603 | ▲ $24,740,489 |
| Other Assets Total | $4,906,545 | $7,847,915 | ▲ $2,941,370 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $23,655,794 | - |
| Accounts Payable and Accrued Expenses | $57,876 | $178,917 | ▲ $121,041 |
| Other Liabilities | $6,014 | $5,181 | ▼ $833 |
| Total Liabilities | $63,890 | $23,839,892 | ▲ $23,776,002 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $81,561,224 | $82,525,711 | ▲ $964,487 |
| Total Liabilities and Net Assets / Fund Balance | $81,625,114 | $106,365,603 | ▲ $24,740,489 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,796,238 | $1,241,102 | - |
| Land | $63,054,046 | - | - |
| Equipment | $12,693 | $11,297 | - |
| Leasehold Improvements | $2,506 | $912 | - |
| Other Assets Org | $-1 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Hughes | Exec Director | FT | $250,000 | $80,635 | $330,635 |
| Name | Title |
|---|---|
| Ryan Aeh | Presidentchair |
| James Mai | Board Member |
| Leon Napper | Board Member |
| Patrick Strader | Board Member |
| William Go | Board Member |
| Russell Felbob | Secretaryboard Member |
| Nancy Donnelly | Vptreasurerboard Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,026,105 |
| Salaries, Compensation, and Employee Benefits | $415,302 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | - | $770,319 | - | $770,319 |
| Current Officers, Directors, Trustees, and Key Employees | - | $330,635 | - | $330,635 |
| Depreciation Depletion | $103,610 | $12,296 | - | $115,906 |
| All Other Expenses | $9,737 | $49,109 | - | $58,846 |
| Payroll Taxes | - | $42,747 | - | $42,747 |
| Other Salaries and Wages | - | $41,920 | - | $41,920 |
| Fees for Services Accounting | $40,010 | - | - | $40,010 |
| Fees for Services Legal | $19,699 | - | - | $19,699 |
| Other Expenses | $11,159 | $3,540 | - | $3,540 |
| Office Expenses | $172 | $2,791 | - | $2,963 |
| Total Functional Expenses | $184,387 | $1,257,020 | $0 | $1,441,407 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,441,407 |
| Total Expenses per Audited Statements | $1,441,407 |
| Total Expenses per Form 990 | $1,441,407 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accured payroll Exp | $5,181 |
“The organization uses a management company for the management of the rental portfolio.”
“The city of irvine may nominate up to two people and submit the nomination to the board of the irvine comunity land trust for consideration by the at large directors. Irvine community land trust projects and developments must be approved by the board of directors.”
“The city of irvine may nominate up to two people and submit the nomination to the board of the irvine community land trust for consideration by the at large directors. Irvine community land trust projects and developments must be approved by the board of directors.”
“The Board of Directors meets on a regular basis and records their minutes.”
“Committees have no authority to act on behalf of the full board. When committees do meet they draft recommendations to the full board for decision and their recommendations are provided in written reports at board meetings.”
“The organizations executive director and accountant review the form 990 and related schedules. The financials and information returns are presented to the board of directors.”
“The organization identifies any potential compliance issues whenever projects or expenditures require board or officer action. Consultation occurs with legal counsel to review policy and to address compliance with policy as it relates to that specific activity.”
“The executive directors compensation is approved by the board and will be re-negotiated in june 2023.”
“All officer and key employee compensation must be approved by the board.”
“The organization makes its governing documents, policies and financial statements available upon request, and on its website.”
“During FYE 06/30/2022 the entity sold 68 housing units in connection with the design and development of its low-income housing project. The Land Trust recorded a total loss on sale of these units of approximately $3,639,081.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 57876 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 178917 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO LESSEN THE BURDENS OF GOVERNMENT BY, AMONG OTHER THINGS, DEVELOPING, CONSTRUCTING, FINANCING, MANAGING, SELLING, RENTING, SUBSIDIZING, AND MONITORING SINGLE AND MULTI-FAMILY HOUSING, AND BY HOLDING IN-PERPETUITY, LAND AND ASSETS FOR AFFORDABLE HOUSING. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 49109 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9737 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 58846 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WILLIAM R HUGHES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497430441 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 503 Nightmist |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Irvine |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92618 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2640347 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 10041425 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 330635 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 330635 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1813570 |
| IRS990/CYOtherExpensesAmt | 0 | 1026105 |
| IRS990/CYOtherRevenueAmt | 0 | 11678 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 580646 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 964487 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 415302 |
| IRS990/CYTotalExpensesAmt | 0 | 1441407 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2405894 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 12296 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 103610 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 115906 |
| IRS990/Desc | 0 | THE IRVINE COMMUNITY LAND TRUSTS THREE LARGEST PROGRAM SERVICES TO DATE HAVE BEEN TO 1) SUBSIDIZE DEVELOPMENT COSTS FOR AFFORDABLE MULTI-FAMILY RENTAL PROJECTS AND 2)ACQUIRE, REHABILITATE AND RENT AT AN AFFORDABLE COST SCATTERED SITE HOUSING UNITS AND 3)ACQUIRE LAND FOR DEVELOPMENT AS AFFORDABLE HOUSING. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 184387 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 40010 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 40010 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 19699 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 19699 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM HUGHES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NANCY DONNELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LEON NAPPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PATRICK STRADER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RYAN AEH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RUSSELL FELBOB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILLIAM GO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES MAI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 330635 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXEC DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VPTREASURERBOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENTCHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARYBOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2551507 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 157291 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 770319 |
| IRS990/InterestGrp/TotalAmt | 0 | 770319 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1813570 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1813570 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1253311 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 36756038 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 64865483 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 66118794 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 145613 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO LESSEN THE BURDENS OF GOVERNMENT BY, AMONG OTHER THINGS, DEVELOPING, CONSTRUCTING, FINANCING, MANAGING, SELLING, RENTING, SUBSIDIZING, AND MONITORING SINGLE AND MULTI-FAMILY HOUSING, AND BY HOLDING IN-PERPETUITY, LAND AND ASSETS FOR AFFORDABLE HOUSING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 23655794 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 81561224 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 82525711 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11678 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 11678 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2791 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 172 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2963 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4906545 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 7847915 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | COMPUTER EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | REAL ESTATE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 3 | Supplies Expense |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 628 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3035 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 11159 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 628 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11159 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3035 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3540 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6014 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5181 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41920 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 41920 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 11015932 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 11015932 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 42747 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42747 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM HUGHES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GROUND LEASE FEE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 580646 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 580646 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1185859 |
| IRS990/PYOtherExpensesAmt | 0 | 465245 |
| IRS990/PYOtherRevenueAmt | 0 | 39189 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1055611 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1480225 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 332189 |
| IRS990/PYTotalExpensesAmt | 0 | 800434 |
| IRS990/PYTotalRevenueAmt | 0 | 2280659 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 964487 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1241102 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3037340 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 12693 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 11297 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 23990 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1441407 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 63054046 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 63054046 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2506 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 912 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3418 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1692723 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 3799482 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 522550 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 1833161 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | -1 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Ground Lease Receivable |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Donated use of LT Asset |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | Prepaid Expenses |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | Rounding |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5181 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accured payroll Exp |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 7847915 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1441407 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 50000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 30635 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | WILLIAM HUGHES |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXEC DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 330635 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION USES A MANAGEMENT COMPANY FOR THE MANAGEMENT OF THE RENTAL PORTFOLIO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CITY OF IRVINE MAY NOMINATE UP TO TWO PEOPLE AND SUBMIT THE NOMINATION TO THE BOARD OF THE IRVINE COMUNITY LAND TRUST FOR CONSIDERATION BY THE AT LARGE DIRECTORS. IRVINE COMMUNITY LAND TRUST PROJECTS AND DEVELOPMENTS MUST BE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CITY OF IRVINE MAY NOMINATE UP TO TWO PEOPLE AND SUBMIT THE NOMINATION TO THE BOARD OF THE IRVINE COMMUNITY LAND TRUST FOR CONSIDERATION BY THE AT LARGE DIRECTORS. IRVINE COMMUNITY LAND TRUST PROJECTS AND DEVELOPMENTS MUST BE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Board of Directors meets on a regular basis and records their minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMMITTEES HAVE NO AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD. WHEN COMMITTEES DO MEET THEY DRAFT RECOMMENDATIONS TO THE FULL BOARD FOR DECISION AND THEIR RECOMMENDATIONS ARE PROVIDED IN WRITTEN REPORTS AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATIONS EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW THE FORM 990 AND RELATED SCHEDULES. THE FINANCIALS AND INFORMATION RETURNS ARE PRESENTED TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION IDENTIFIES ANY POTENTIAL COMPLIANCE ISSUES WHENEVER PROJECTS OR EXPENDITURES REQUIRE BOARD OR OFFICER ACTION. CONSULTATION OCCURS WITH LEGAL COUNSEL TO REVIEW POLICY AND TO ADDRESS COMPLIANCE WITH POLICY AS IT RELATES TO THAT SPECIFIC ACTIVITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE EXECUTIVE DIRECTORS COMPENSATION IS APPROVED BY THE BOARD AND WILL BE RE-NEGOTIATED IN JUNE 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL OFFICER AND KEY EMPLOYEE COMPENSATION MUST BE APPROVED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST, AND ON ITS WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | During FYE 06/30/2022 the entity sold 68 housing units in connection with the design and development of its low-income housing project. The Land Trust recorded a total loss on sale of these units of approximately $3,639,081. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Management duties delegation Part VI line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing body meeting documentation Part VI line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | List of other expenses Part IX line 24e |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 106365603 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 106365603 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1257020 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 184387 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1441407 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 63890 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 23839892 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 63890 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 23839892 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 81561224 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 82525711 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 184387 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 580646 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 330635 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 106365603 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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