Civic Intelligence

Sierra County Land Trust

990EZ • Fiscal year 2019 • EIN 20-5923109

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 14, 2020

Organization ProfileWWW.SIERRACOUNTYLANDTRUST.ORG
310 Nevada StNevada City, CA 95959

(530) 265-5433

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.29x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$26,550

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

36th percentile

-4.3%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

-8.5%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$172,090

Down $7,730 (-4.3%) from 2018

Net Assets

Down

$115,769

Down $58,503 (-34%) from 2018

Liabilities

Up

$56,321

Up $50,773 (+915%) from 2018

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin12th percentile

Revenue

Down

$196,499

Down $18,371 (-8.5%) from 2018

Expenses

Up

$255,002

Up $147,994 (+138%) from 2018

Net Income

Down

-$58,503

Down $166,365 (-154%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $131Liabilities 2011: $36,0002011Assets 2012: $51,564Liabilities 2012: $02012Assets 2013: $30,477Liabilities 2013: $02013Assets 2014: $40,516Liabilities 2014: $02014Assets 2015: $24,115Liabilities 2015: $02015Assets 2016: $66,005Net Assets 2016: $66,0052016Assets 2017: $71,966Liabilities 2017: $5,556Net Assets 2017: $66,4102017Assets 2018: $179,820Liabilities 2018: $5,548Net Assets 2018: $174,2722018Assets 2019: $172,090Liabilities 2019: $56,321Net Assets 2019: $115,7692019Assets 2020: $147,388Liabilities 2020: $53,701Net Assets 2020: $93,6872020Assets 2021: $258,100Liabilities 2021: $50,759Net Assets 2021: $207,3412021Assets 2022: $500,680Liabilities 2022: $288,734Net Assets 2022: $211,9462022Assets 2023: $445,742Liabilities 2023: $272,496Net Assets 2023: $173,2462023Assets 2024: $435,039Liabilities 2024: $248,113Net Assets 2024: $186,9262024

Highlighted filing

2019

Assets$172,090
Liabilities$56,321
Net Assets$115,769
Open 2019 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $98,921Expenses 2011: $103,451Net Income 2011: -$4,5302011Revenue 2012: $80,215Expenses 2012: $105,997Net Income 2012: -$25,7822012Revenue 2013: $57,172Expenses 2013: $36,782Net Income 2013: $20,3902013Revenue 2014: $81,691Expenses 2014: $71,652Net Income 2014: $10,0392014Revenue 2015: $42,725Expenses 2015: $59,126Net Income 2015: -$16,4012015Revenue 2016: $118,715Expenses 2016: $76,825Net Income 2016: $41,8902016Revenue 2017: $91,982Expenses 2017: $86,385Net Income 2017: $5,5972017Revenue 2018: $214,870Expenses 2018: $107,008Net Income 2018: $107,8622018Revenue 2019: $196,499Expenses 2019: $255,002Net Income 2019: -$58,5032019Revenue 2020: $123,970Expenses 2020: $146,052Net Income 2020: -$22,0822020Revenue 2021: $218,665Expenses 2021: $105,011Net Income 2021: $113,6542021Revenue 2022: $154,842Expenses 2022: $150,237Net Income 2022: $4,6052022Revenue 2023: $215,086Expenses 2023: $253,786Net Income 2023: -$38,7002023Revenue 2024: $241,176Expenses 2024: $227,496Net Income 2024: $13,6802024

Highlighted filing

2019

Revenue$196,499
Expenses$255,002
Net Income-$58,503
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 14, 2020
Return Version
2019v5.0
Gross Receipts
$196,499
Mission and Program Overview

Mission

To preserve land for public open space in sierra county, ca.

Program Services

DescriptionGrantsExpenses
MANAGEMENT AND MAINTENANCE OF LAND RECEIVED FOR PUBLIC OPEN SPACE. PERSONS BENEFITED: 3000 RESIDENTS OF SIERRA COUNTY AS WELL AS THOUSANDS OF TOURISTS WHO VISIT THE AREA EVERY YEAR.-$232,746
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAURIE OBERHOLTZERSecretary/TrFT$26,550-$26,550
STEPHEN CARLTONPresident-$0--
SARAH RAKERDirector-$0--
MARY PEACOCKDirector-$0--
WYN ROSSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Sierra County Land Trust
EIN
20-5923109
Phone
5302655433
Address
310 NEVADA ST, NEVADA CITY, CA 95959

Signing Officer

Name
Laurie Oberholtzer
Title
Secretary/treasurer
Phone
5302655433
Signed
2020-07-14

Preparer

Firm
WILSON WILSON AND TAYLOR CPA'S
Address
564 AUBURN RAVINE RD, AUBURN, CA 95603-3900
Preparer
Michael G Wilson CPA
Phone
5308856252
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses promotion 2,188 office expense 3,104 travel 626 mileage 802 meals 1,190 interest expense 1,444 insurance 2,662 equipment maintenance 75 bank charges 238 dues and subscriptions 3,957 license and permits 881 property taxes 1,233 board expense 4,851 promotional 6,569 rent 931 purchases 2,900 contributions 500 reiburse grant costs -4,319 total 29,832”

Form 990-ez, Part II, Line 24

“Director advance 321 321 total 321 321”

Form 990-ez, Part II, Line 26

“Credit card liabilities 5,548 6,321 line of credit 0 50,000”

Raw XML Appendix150 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LAURIE OBERHOLTZER
IRS990EZ/BooksInCareOfDetail/PhoneNum05302655433
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0310 NEVADA ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEVADA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095959
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0139005
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0131275
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0196473
IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt0-58503
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0225170
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt0172090
IRS990EZ/GrossReceiptsAmt0196499
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt026
IRS990EZ/LandAndBuildingsGrp/BOYAmt040494
IRS990EZ/LandAndBuildingsGrp/EOYAmt040494
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0174272
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0115769
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0174272
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0115769
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt026550
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURIE OBERHOLTZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHEN CARLTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SARAH RAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARY PEACOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WYN ROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0321
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0321
IRS990EZ/OtherExpensesTotalAmt029832
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PRESERVE LAND FOR PUBLIC OPEN SPACE IN SIERRA COUNTY, CA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MANAGEMENT AND MAINTENANCE OF LAND RECEIVED FOR PUBLIC OPEN SPACE. PERSONS BENEFITED: 3000 RESIDENTS OF SIERRA COUNTY AS WELL AS THOUSANDS OF TOURISTS WHO VISIT THE AREA EVERY YEAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0232746
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05548
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt056321
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0255002
IRS990EZ/TotalProgramServiceExpensesAmt0232746
IRS990EZ/TotalRevenueAmt0196499
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SIERRACOUNTYLANDTRUST.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0196473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0214831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt091980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0118715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt042725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0664724
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt067
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96710
IRS990ScheduleA/PublicSupportPY170Pct00.95600
IRS990ScheduleA/PublicSupportTotal170Amt0642842
IRS990ScheduleA/SubstantialContributorsTotAmt021882
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0196473
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0214831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt091980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0118715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt042725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0664724
IRS990ScheduleA/TotalSupportAmt0664724
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PROMOTION 2,188 OFFICE EXPENSE 3,104 TRAVEL 626 MILEAGE 802 MEALS 1,190 INTEREST EXPENSE 1,444 INSURANCE 2,662 EQUIPMENT MAINTENANCE 75 BANK CHARGES 238 DUES AND SUBSCRIPTIONS 3,957 LICENSE AND PERMITS 881 PROPERTY TAXES 1,233 BOARD EXPENSE 4,851 PROMOTIONAL 6,569 RENT 931 PURCHASES 2,900 CONTRIBUTIONS 500 REIBURSE GRANT COSTS -4,319 TOTAL 29,832
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTOR ADVANCE 321 321 TOTAL 321 321
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CREDIT CARD LIABILITIES 5,548 6,321 LINE OF CREDIT 0 50,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURIE OBERHOLTZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05302655433
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIERRA COUNTY LAND TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SIER
ReturnHeader/Filer/EIN0205923109
ReturnHeader/Filer/PhoneNum05302655433
ReturnHeader/Filer/USAddress/AddressLine1Txt0310 NEVADA ST
ReturnHeader/Filer/USAddress/CityNm0NEVADA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095959
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CB2C2DEDB2F6BFE590C15380CA9A2C9FD6998278
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D01FA61CDB6BF5D52172EE9F1DECCE1DB8CC4A92
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.161.70.158
ReturnHeader/FilingSecurityInformation/IPDt02020-08-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:05:45
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942452388
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILSON WILSON AND TAYLOR CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0564 AUBURN RAVINE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUBURN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956033900
ReturnHeader/PreparerPersonGrp/PhoneNum05308856252
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL G WILSON CPA
ReturnHeader/ReturnTs02020-08-20T13:05:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$172,090
Liabilities
$56,321
Net assets
$115,769
Revenue
$196,499
Expenses
$255,002
Net income
-$58,503
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$2.48$1.87$2.41$2.27$0.14
2023Detailed filing. Detailed filing data is available for this year.$4.46$2.72$1.73$2.15$2.54$0.39
2022Detailed filing. Detailed filing data is available for this year.$5.01$2.89$2.12$1.55$1.50$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.58$0.51$2.07$2.19$1.05$1.14
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.54$0.94$1.24$1.46$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.72$0.56$1.16$1.96$2.55$0.59
2018Detailed filing. Detailed filing data is available for this year.$1.80$0.06$1.74$2.15$1.07$1.08
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$0.92$0.86$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.66$1.19$0.77$0.42
2015Summary only. Only limited summary data is available for this year.$0.24$0.00$0.43$0.59$0.16
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.82$0.72$0.10
2013Summary only. Only limited summary data is available for this year.$0.30$0.00$0.57$0.37$0.20
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$0.80$1.06$0.26
2011Summary only. Only limited summary data is available for this year.$0.00$0.36$0.99$1.03$0.05