Civic Intelligence

Brentwood Agricultural Land Trust

EIN 25-1904316 • 501(c)3 • Brentwood, CA

Profile

BALT permanently protects the fertile orchards and farms in the rapidly developing Bretnwood region with an active farmland conservation program and works with farmers and the community so that future generations will have a local source of food.

PO Box 2046Brentwood, CA 94513

www.brentwoodaglandtrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

2.35x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

1st percentile

-986%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$38,915

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 361.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-89%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$772,920

Down $117,741 (-13%) from 2016

Liabilities

Down

$25,363

Down $11,495 (-31%) from 2016

Net Assets

Down

$747,557

Down $106,246 (-12%) from 2016

Operations
Liabilities / Revenue96th percentileNet Margin1st percentile

Revenue

Down

$10,771

Down $89,315 (-89%) from 2016

Expenses

Down

$117,017

Down $66,875 (-36%) from 2016

Net Income

Down

-$106,246

Down $22,440 (-27%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2013: $582,859Liabilities 2013: $27,054Net Assets 2013: $555,8052013Assets 2014: $1,188,112Liabilities 2014: $98,218Net Assets 2014: $1,089,8942014Assets 2015: $1,017,776Liabilities 2015: $21,381Net Assets 2015: $996,3952015Assets 2016: $890,661Liabilities 2016: $36,858Net Assets 2016: $853,8032016Assets 2017: $772,920Liabilities 2017: $25,363Net Assets 2017: $747,5572017

Highlighted filing

2017

Assets$772,920
Liabilities$25,363
Net Assets$747,557
Open 2017 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2013: $132,6572013Revenue 2014: $622,498Expenses 2014: $141,005Net Income 2014: $481,4932014Revenue 2015: $64,781Expenses 2015: $167,883Net Income 2015: -$103,1022015Revenue 2016: $100,086Expenses 2016: $183,892Net Income 2016: -$83,8062016Revenue 2017: $10,771Expenses 2017: $117,017Net Income 2017: -$106,2462017

Highlighted filing

2017

Revenue$10,771
Expenses$117,017
Net Income-$106,246
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$772,920
Liabilities
$25,363
Net assets
$747,557
Revenue
$10,771
Expenses
$117,017
Net income
-$106,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.75$0.01$0.12$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$0.10$0.18$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$0.06$0.17$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.10$1.09$0.62$0.14$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.03$0.56$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 22, 2017
Return Version
2016v3.0
Gross Receipts
$10,771
Mission and Program Overview

Mission

Balt's mission is to (i) permanently protect the agricultural land through the acquisition and stewardship of agricultural conservation easements and (ii) build a sustainable economic future for contra costa farmers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$873,534$739,379▼ $134,155
Prepaid Expenses and Deferred Charges-$30,200-
Cash and Non-Interest-Bearing Accounts$17,118$3,332▼ $13,786
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$890,661$772,920▼ $117,741
Other Assets Total$9$9→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,862$20,514▲ $14,652
Other Liabilities$30,996$4,849▼ $26,147
Total Liabilities$36,858$25,363▼ $11,495
Net Assets / Fund Balance
Unrestricted Net Assets$533,803$427,557▼ $106,246
Permanently Rstr Net Assets$320,000$320,000→ $0
Total Net Assets Fund Balance$853,803$747,557▼ $106,246
Total Liabilities and Net Assets / Fund Balance$890,661$772,920▼ $117,741

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,764$8,764

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$320,000---$320,000
2015$320,000---$320,000
2014$320,000---$320,000
2013-$320,000--$320,000
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn LyddanExec DirectorFT$38,915$38,915

Board Members and Trustees

NameTitle
Tom BloomfieldPresident
Jim GwerderDirector
Patrick JohnstonDirector
Janet CaprileSecretary
Jon HarveyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,024
Program Service Revenue
$3,300
Investment Income
$1,447
Other Revenue
$0
All Other Contributions
$6,024
Change in Net Assets
$-106,246

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,771
Total Revenue per Audited Statements
$10,771
Total Revenue per Form 990
$10,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,063
Salaries, Compensation, and Employee Benefits$44,954
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$5,963$32,952-$38,915
Fees for Services Other$24,180$11,813-$35,993
Fees for Services Legal$18,270--$18,270
Fees for Services Accounting-$6,138-$6,138
Payroll Taxes$504$2,785-$3,289
Other Employee Benefits$421$2,329-$2,750
Insurance$840$1,221-$2,061
Information Technology-$1,191-$1,191
Travel$363$564-$927
Office Expenses$145$726-$871
Other Expenses$100$435-$535
Conferences and Meetings-$120-$120
All Other Expenses$-32,609$424-$-32,185
Total Functional Expenses$53,684$63,333$0$117,017

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$117,017
Total Expenses per Audited Statements$117,017
Total Expenses per Form 990$117,017
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Vin RoverCommission/RetainerLand easementNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retainer Payable$4,849
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's accounting advisor and a member of the board of directors. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of the organization authorizes the final form 990 which is then e-filed with the internal revenue service.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Members of the board of directors review all potential conflicts of interest atleast annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“All members of the Board of Directors consist of individuals who volunteer their time. No member of the Board is compensated. BALT has one paid employee whose compensation is determined and reviewed by the Board of Directors.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“BALT has one paid employee whose compensation is determined and reviewed by the Board of Directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE they are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION by contacting the ORGANIZATION'S administrative office.”

Filing and Contact Details

Filer

Filer Name
Brentwood Agricultural Land Trust
EIN
25-1904316
Phone
9256346738
Address
PO Box 2046, Brentwood, CA 94513

Signing Officer

Name
Tom Bloomfield
Title
President
Signed
2017-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Bloomfield
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
7

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“BALT holds 13 conservation easements covering over 819 acres with an estimated total easement value of over $10 million. BALT reflects the value of each of its easements at the nominal amount of $1 in accordance with standard industry practice.BALT works closely with local governments to develop agricultural enterprise zoning, permitting and policies so that Contra Costa farmers can develop agricultural tourism, value-added processing and expanded roadside stands. Together with the County Board of Supervisors, BALT continues developing a local food purchasing policy for County institutional purchasers and exploring innovative local food distribution systems that connect Brentwood farmers and their urban neighbors.”

Part II, Line 9: Organization Reporting of conservation easements.

“BALT records the value of each conservation easement as a non-cash contribution on its statement of activities (income statement) as of the date of the completed donation with a corresponding entry in "Easement Acquired" on its statement of financial position (balance sheet).”

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

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IRS990/ProgSrvcAccomActy2Grp/Desc0The rich agricultural lands on the urban edge of Contra Costa County include more than 12,000 acres of irrigated farmland located just fifty miles from the Bay Area. With rich delta soils, ample water and a year-round growing season, Brentwood farms have provided food for the Bay Area since the 1880s. Today Brentwood farmers continue to grow a remarkable diversity of food, primarily fruits and vegetables.BALT permanently protects the fertile orchards and farms in this rapidly developing region with an active farmland conservation program. BALT promotes local farming and builds new markets for farmers through the Buy Fresh Buy Local marketing program. Working closely with local governments, BALT develops programs and policies that support a vibrant agricultural economy for Contra Costa farmers. Together with community partners, BALT is creating food connections between farmers and their
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IRS990/ProgSrvcAccomActy3Grp/Desc0urban neighbors.The 12,000 acres of prime farmland in the Brentwood region of East Contra Costa County is one of the largest, most productive farming regions remaining in the Bay Area. However, the region has experienced tremendous development pressure over the past twenty years as the City of Brentwood grew from 7,500 people to 56,000 people. BALT protects farmland from development by acquiring agricultural conservation easements from farmers. While farmers continue to own and farm their land, the conservation easement prohibits future subdivision or development of the property. BALT holds conservation easements on 13 Brentwood farms, and continues to work on creating additional easements.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BALT holds 13 conservation easements covering over 819 acres with an estimated total easement value of over $10 million. BALT reflects the value of each of its easements at the nominal amount of $1 in accordance with standard industry practice.BALT works closely with local governments to develop agricultural enterprise zoning, permitting and policies so that Contra Costa farmers can develop agricultural tourism, value-added processing and expanded roadside stands. Together with the County Board of Supervisors, BALT continues developing a local food purchasing policy for County institutional purchasers and exploring innovative local food distribution systems that connect Brentwood farmers and their urban neighbors.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BALT records the value of each conservation easement as a non-cash contribution on its statement of activities (income statement) as of the date of the completed donation with a corresponding entry in "Easement Acquired" on its statement of financial position (balance sheet).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 9: Organization Reporting of conservation easements.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Vin Rover
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Land easement
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Former Board Member Vin Rover served as a member of the BALT Board of Directors from November 2014 through April 22, 2016. He resigned in April of 2016 due to conflicts of interest between his professional business interests and BALTs consideration of policy and easement matters. BALT remitted payments to Mr. Rover totaling $13,850 during the fiscal year ended June 30, 2016 regarding an easement modification on the 2450 Concord Avenue property. BALT internal documentation note that Mr. Rover acknowledged his conflicts and that he absented himself from any and all of BALTs considerations related to the project.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S ACCOUNTING ADVISOR AND A MEMBER OF THE BOARD OF DIRECTORS. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF THE ORGANIZATION AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members of the Board of Directors consist of individuals who volunteer their time. No member of the Board is compensated. BALT has one paid employee whose compensation is determined and reviewed by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BALT has one paid employee whose compensation is determined and reviewed by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE they are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION by contacting the ORGANIZATION'S administrative office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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