Civic Intelligence

California Rangeland Trust

EIN 31-1631453 • 501(c)3 • Sacramento, CA

Profile

To serve the land, people and wildlife by conserving california's working rangelands.

3900 Lennane Drive Suite 210Sacramento, CA 95834

www.rangelandtrust.org

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

11th percentile

0.04x

Higher debt load relative to revenue than 11% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

82nd percentile

31%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$296,240

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

84th percentile

20%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-11%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$61,405,495

Up $10,421,654 (+20%) from 2023

Liabilities

Down

$728,612

Down $220,542 (-23%) from 2023

Net Assets

Up

$60,676,883

Up $10,642,196 (+21%) from 2023

Revenue

Down

$19,738,559

Down $2,332,029 (-11%) from 2023

Expenses

Down

$13,570,702

Down $8,826,522 (-39%) from 2023

Net Income

Up

$6,167,857

Up $6,494,493 (+1988%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2012: $15,230,491Liabilities 2012: $218,157Net Assets 2012: $15,012,3342012Assets 2013: $17,657,350Liabilities 2013: $419,956Net Assets 2013: $17,237,3942013Assets 2014: $18,074,599Liabilities 2014: $428,381Net Assets 2014: $17,646,2182014Assets 2015: $17,240,783Liabilities 2015: $398,259Net Assets 2015: $16,842,5242015Assets 2016: $20,215,011Liabilities 2016: $420,480Net Assets 2016: $19,794,5312016Assets 2017: $28,522,587Liabilities 2017: $461,446Net Assets 2017: $28,061,1412017Assets 2018: $30,098,643Liabilities 2018: $482,843Net Assets 2018: $29,615,8002018Assets 2019: $33,303,726Liabilities 2019: $431,898Net Assets 2019: $32,871,8282019Assets 2020: $36,330,584Liabilities 2020: $580,396Net Assets 2020: $35,750,1882020Assets 2021: $51,818,901Liabilities 2021: $264,603Net Assets 2021: $51,554,2982021Assets 2022: $46,685,516Liabilities 2022: $262,125Net Assets 2022: $46,423,3912022Assets 2023: $50,983,841Liabilities 2023: $949,154Net Assets 2023: $50,034,6872023Assets 2024: $61,405,495Liabilities 2024: $728,612Net Assets 2024: $60,676,8832024

Highlighted filing

2024

Assets$61,405,495
Liabilities$728,612
Net Assets$60,676,883

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2012: $4,936,8042012Expenses 2013: $1,762,5102013Revenue 2014: $5,781,642Expenses 2014: $7,376,184Net Income 2014: -$1,594,5422014Revenue 2015: $1,813,304Expenses 2015: $2,092,683Net Income 2015: -$279,3792015Revenue 2016: $6,028,005Expenses 2016: $3,892,806Net Income 2016: $2,135,1992016Revenue 2017: $10,879,692Expenses 2017: $4,581,429Net Income 2017: $6,298,2632017Revenue 2018: $10,432,629Expenses 2018: $7,578,354Net Income 2018: $2,854,2752018Revenue 2019: $18,862,738Expenses 2019: $19,636,899Net Income 2019: -$774,1612019Revenue 2020: $10,866,402Expenses 2020: $10,562,093Net Income 2020: $304,3092020Revenue 2021: $17,806,005Expenses 2021: $6,708,004Net Income 2021: $11,098,0012021Revenue 2022: $13,376,377Expenses 2022: $11,919,155Net Income 2022: $1,457,2222022Revenue 2023: $22,070,588Expenses 2023: $22,397,224Net Income 2023: -$326,6362023Revenue 2024: $19,738,559Expenses 2024: $13,570,702Net Income 2024: $6,167,8572024

Highlighted filing

2024

Revenue$19,738,559
Expenses$13,570,702
Net Income$6,167,857

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.4$0.73$60.7$19.7$13.6$6.17
2023Detailed filing. Detailed filing data is available for this year.$51.0$0.95$50.0$22.1$22.4$0.33
2022Detailed filing. Detailed filing data is available for this year.$46.7$0.26$46.4$13.4$11.9$1.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.8$0.26$51.6$17.8$6.71$11.1
2020Detailed filing. Detailed filing data is available for this year.$36.3$0.58$35.8$10.9$10.6$0.30
2019Detailed filing. Detailed filing data is available for this year.$33.3$0.43$32.9$18.9$19.6$0.77
2018Detailed filing. Detailed filing data is available for this year.$30.1$0.48$29.6$10.4$7.58$2.85
2017Detailed filing. Detailed filing data is available for this year.$28.5$0.46$28.1$10.9$4.58$6.30
2016Detailed filing. Detailed filing data is available for this year.$20.2$0.42$19.8$6.03$3.89$2.14
2015Detailed filing. Detailed filing data is available for this year.$17.2$0.40$16.8$1.81$2.09$0.28
2014Detailed filing. Detailed filing data is available for this year.$18.1$0.43$17.6$5.78$7.38$1.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$0.42$17.2$1.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$0.22$15.0$4.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$19,738,559
Mission and Program Overview

Mission

To conserve the open space, natural habitat and stewardship provided by california's ranches.

In 2024, california rangeland trust and our supporters enabled 8 ranching families to celebrate conservation on 12,980 acres of working rangelands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$45,742,409$48,237,420▲ $2,495,011
Cash and Non-Interest-Bearing Accounts$2,327,252$7,311,255▲ $4,984,003
Land, Buildings, and Equipment, Net$26,653$2,201,578▲ $2,174,925
Other Notes and Loans Receivable, Net-$1,000,000-
Accounts Receivable-$20,167-
Total Assets$50,983,841$61,405,495▲ $10,421,654
Other Assets Total$2,887,527$2,635,075▼ $252,452
Liabilities
Other Liabilities$639,642$549,937▼ $89,705
Accounts Payable and Accrued Expenses$309,512$178,675▼ $130,837
Total Liabilities$949,154$728,612▼ $220,542
Net Assets / Fund Balance
Net Assets With Donor Restrictions$41,800,792$47,915,242▲ $6,114,450
Net Assets Without Donor Restrictions$8,233,895$12,761,641▲ $4,527,746
Total Net Assets Fund Balance$50,034,687$60,676,883▲ $10,642,196
Total Liabilities and Net Assets / Fund Balance$50,983,841$61,405,495▲ $10,421,654

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,180,000-$2,180,000
Equipment$21,578$46,488$68,066

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$41,828,939$2,730,825▲ $4,311,563$956,085$47,915,242
2023$37,824,302$1,595,577▲ $4,023,087$1,614,027$41,828,939
2022$42,601,474$1,831,641▼ $4,861,107$1,747,706$37,824,302
2021$27,650,788$11,608,032▲ $4,115,096$772,442$42,601,474
2020$24,478,002$1,753,055▲ $2,423,601$1,003,870$27,650,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael DelbarCEOFT$250,000$46,240$296,240
Jackie FlattConservationFT$168,000$15,456$183,456
Jackie FlattConservation Directo-$168,000$15,456$183,456
Steve BlankPrincipal GiFT$143,242$14,382$157,624
Steve BlankPrincipal Gifts-$143,242$14,382$157,624
Shannon FoucaultDevelopmnentFT$127,800$13,856$141,656
Jon CartwrightFinance DireFT$124,654$14,106$138,760

Board Members and Trustees

NameTitle
Carolyn CareyChair
Andy MillsPast Chair
Clayton KoopmannVice Chair
Angelo GenasciDirector
Doug McdonaldDirector
Jared MathisDirector
Kyle LucasDirector
Mark LaceyDirector
Michael DennisDirector
Valerie GordanDirector
DAN O'CONNELLEmeritus
Darrel SweetEmeritus
Darrell WoodEmeritus
Devere DresslerEmeritus
Jack HansonEmeritus
K Mark NelsonEmeritus
Steve SintonEmeritus
Sylvia CattaniSecretary
Bruce HartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,690,896
Program Service Revenue
$0
Investment Income
$1,034,343
Other Revenue
$13,320
All Other Contributions
$9,257,226
Change in Net Assets
$6,167,857

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$2,180,000RECORD AT Fair Market Value (FMV) WHEN REC'D
Other Non Cash Contri Table1$130Record at 0.01 Per Acre
Total Noncash Contributions2$2,180,130-

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,397,683
Revenue Not Reported on Financial Statements
$340,876
Revenue Not Reported on Form 990
$4,474,339
Total Revenue per Audited Statements
$23,872,022
Total Revenue per Form 990
$19,738,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,473,841
Salaries, Compensation, and Employee Benefits$2,096,861
Total Fundraising Expense$479,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$943,830$251,876$269,722$1,465,428
All Other Expenses$556,748-$11,675$568,423
Fees for Service Investment Mgmnt Fees$340,877--$340,877
Current Officers, Directors, Trustees, and Key Employees$128,000$76,800$51,200$256,000
Office Expenses$133,084$49,004-$182,088
Other Employee Benefits$94,827$41,409$45,724$181,960
Travel$134,700-$27,289$161,989
Other Expenses$150,788--$150,788
Payroll Taxes$80,475$21,048$22,286$123,809
Occupancy$69,883$34,420-$104,303
Fees for Services Legal$100,893--$100,893
Pension Plan Contributions$45,281$11,843$12,540$69,664
Fees for Services Other$49,125$15,770$975$65,870
Conferences and Meetings$3,279$6,365$38,402$48,046
Insurance-$34,588-$34,588
Fees for Services Accounting$34,161$100-$34,261
Advertising$8,175--$8,175
Depreciation Depletion$3,400$1,675-$5,075
Total Functional Expenses$12,545,991$544,898$479,813$13,570,702

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,570,702
Expenses per Audited Statements$13,229,826
Total Expenses per Audited Statements$13,229,826
Expenses Not Reported on Financial Statements$340,876
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$419,439
Mitigation Liability$125,000
PAYROLL LIABILITIES:401 K LOAN REPAY$2,768
Other$2,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 11B

Prior to filing, the prepared irs form 990 is reviewed in its entirety by both the chief executive officer and the finance director to ensure the responses provided are accurate and thorough. This review is normally conducted approximately one week prior to filing, to allow for sufficient time to incorporate any needed revisions. The prepared irs form 990 is also reviewed subsequent to filing by the organization's standing audit committee, comprised of members of the board of directors. This review is generally conducted at the regular meeting of the committee immediately subsequent to the filing date. A final prepared form 990 is distributed to all directors prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

The organization's conflict of interest policy is reviewed by the full board of directors on not less than an annual basis, ensuring familiarity, not less than on an annual basis, or upon any revisions being made, members of the board of directors and staff receive a copy of the conflict of interest policy and are required to sign a statement confirming receipt. Monitoring of compliance and enforcement is a responsibility, then, shared by the board of directors and staff. The organization's conflict of interest policy applies to board and staff members, substantial contributors, parties related to the above, those who have an ability to influence decisions of the organization and those with access to information not available to the general public.

Form 990, Page 6, Part VI, Line 15A

Compensation provided to all staff, including the chief executive officer, is reviewed on not less than an annual basis by the chairman of the board of directors and the executive committee of the board. Comparable compensation data for land trust employees is received on a semi-annual basis from the land trust alliance and on an occasional basis from the california council of land trusts. No member of the board of directors is compensated for service to the organization.

Form 990, Page 6, Part VI, Line 15B

The chairman of the board of directors and the executive compensation committee review the compensation to ensure it is comparable.

Form 990, Page 6, Part VI, Line 19

Governing documents. The conflict of interest policy and audited financial statements are available to the public upon request. Certain financial and other information is also contained within the organization's irs form 990, a public document, and contained within the organization's annual report, which is posted to the organization's website and printed within the california cattleman magazine.

Filing and Contact Details

Filer

Filer Name
California Rangeland Trust
EIN
31-1631453
Phone
9164442096
Address
3900 LENNANE DRIVE SUITE 210, SACRAMENTO, CA 95834

Signing Officer

Name
Michael Delbar
Title
CEO
Phone
9164442096
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Cartwright
Formed
1998
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
18
Volunteers
25

Preparer

Firm
Cook CPA Group
Address
3400 DOUGLAS BLVD STE 210, ROSEVILLE, CA 95661
Preparer
Evelyn R Cook
Phone
9167241665
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Our new programs department, which was launched in fall 2023, engaged in learning activities and began presenting workshops and webinars for the ranching community. The purpose is to improve our services to the ranching community in california by connecting them to resources that can help them keep ranching, learn new tools, and access funding toward advancing their agricultural operations. In 2024, activities included a workshop in san luis obispo with panelists presenting on financial planning, estate planning, and other family legacy topics to inform ranchers of their options in maintaining continuity for the next generation. We also presented a webinar that provided information about virtual grazing technology, with speakers representing the technology, ranchers who have been using it and how, and options for seeking funding to aid in making the transition.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

The organization monitors all easements annually.

Schedule D, Page 1, Part II, Line 9

The class system is used to separate conservation easement expenses and income from the other income and expenses. Easements acquired by the trust are conservation easements and represent numerous restrictions over the use and development of land not owned in fee by the trust. Easements acquired by either donation, contribution or purchase are viewed by the trust as having minimal market value and are capitalized as conservation easements on the statement of financial position at 0.01 per acre. If an easement is purchased, the difference between the purchase price and 0.01 per acre is expensed as development rights on the statement of activities. In all cases, the trust monitors activities on the land and enforces easement restrictions.

Schedule D, Page 2, Part V, Line 4

The trust's endowment funds consist of restricted endowment funds established for the purpose of monitoring and administrative activities.

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IRS990/ActivityOrMissionDesc0IN 2024, CALIFORNIA RANGELAND TRUST AND OUR SUPPORTERS ENABLED 8 RANCHING FAMILIES TO CELEBRATE CONSERVATION ON 12,980 ACRES OF WORKING RANGELANDS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE RANGELAND TRUST ENSURES THE UPHOLDING OF OUR COMPLETED EASEMENTS BY CONDUCTING AN ANNUAL MONITORING VISIT ON EACH OF THE 95 RANCHES IN OUR PORTFOLIO. A MONITORING REPORT, PREPARED AFTER EACH VISIT, NOTES ANY CHANGES TO THE RESOURCES OR COMPLIANCE ISSUES, AND RECOMMENDS CORRECTIVE ACTION IF NECESSARY. MONITORING IS PERFORMED BY STAFF, DIRECTORS, OR CONTRACTORS SUPERVISED BY THE RANGELAND TRUST. BIOLOGISTS AND OTHER EXPERTS ARE ADDED TO THE MONITORING TEAM WHEN NECESSARY TO ASSESS THE HEALTH OF THE HABITAT OF ANY SPECIFIC PLANT OR ANIMAL SPECIES INCLUDED IN THE EASEMENT. THIS PROCESS IS MADE POSSIBLE BY STEWARDSHIP ENDOWMENTS CREATED FOR EACH PROPERTY AT THE TIME THE EASEMENT TRANSACTION CLOSES, THEREBY ENSURING PERMANENT FUNDING IS AVAILABLE TO CONDUCT THESE ACTIVITIES IN PERPETUITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0NEARLY 700 PEOPLE FROM MANY BACKGROUNDS ENGAGED IN A VARIETY OF COMMUNITY- BUILDING EVENTS THROUGHOUT CALIFORNIA. THESE EVENTS RAISE AWARENESS FOR THE WORK WE DO, HELP CONNECT PEOPLE TO PEOPLE, AND CREATE OPPORTUNITIES FOR RANCHERS TO MEET ONE ANOTHER AND LEARN FROM ONE ANOTHER.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OUR NEW PROGRAMS DEPARTMENT, WHICH WAS LAUNCHED IN FALL 2023, ENGAGED IN LEARNING ACTIVITIES AND BEGAN PRESENTING WORKSHOPS AND WEBINARS FOR THE RANCHING COMMUNITY. THE PURPOSE IS TO IMPROVE OUR SERVICES TO THE RANCHING COMMUNITY IN CALIFORNIA BY CONNECTING THEM TO RESOURCES THAT CAN HELP THEM KEEP RANCHING, LEARN NEW TOOLS, AND ACCESS FUNDING TOWARD ADVANCING THEIR AGRICULTURAL OPERATIONS. IN 2024, ACTIVITIES INCLUDED A WORKSHOP IN SAN LUIS OBISPO WITH PANELISTS PRESENTING ON FINANCIAL PLANNING, ESTATE PLANNING, AND OTHER FAMILY LEGACY TOPICS TO INFORM RANCHERS OF THEIR OPTIONS IN MAINTAINING CONTINUITY FOR THE NEXT GENERATION. WE ALSO PRESENTED A WEBINAR THAT PROVIDED INFORMATION ABOUT VIRTUAL GRAZING TECHNOLOGY, WITH SPEAKERS REPRESENTING THE TECHNOLOGY, RANCHERS WHO HAVE BEEN USING IT AND HOW, AND OPTIONS FOR SEEKING FUNDING TO AID IN MAKING THE TRANSITION.
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