Civic Intelligence

Amah Mutsun Land Trust

990 • Fiscal year 2020 • EIN 32-0447436

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 15, 2021

2460 17th Avenue 1019Santa Cruz, CA 95062

(508) 254-0746

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$86,590

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

96th percentile

170%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

78%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,031,061

Up $648,843 (+170%) from 2019

Net Assets

Up

$1,021,228

Up $651,659 (+176%) from 2019

Liabilities

Down

$9,833

Down $2,816 (-22%) from 2019

Revenue

Up

$1,555,480

Up $680,041 (+78%) from 2019

Expenses

Up

$903,182

Up $166,786 (+23%) from 2019

Net Income

Up

$652,298

Up $513,255 (+369%) from 2019

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2017: $142,093Liabilities 2017: $1,729Net Assets 2017: $140,3642017Assets 2018: $230,245Liabilities 2018: $17,819Net Assets 2018: $212,4262018Assets 2019: $382,218Liabilities 2019: $12,649Net Assets 2019: $369,5692019Assets 2020: $1,031,061Liabilities 2020: $9,833Net Assets 2020: $1,021,2282020Assets 2021: $2,465,950Liabilities 2021: $67,404Net Assets 2021: $2,398,5462021Assets 2022: $6,740,798Liabilities 2022: $129,249Net Assets 2022: $6,611,5492022Assets 2024: $9,070,763Liabilities 2024: $345,187Net Assets 2024: $8,725,5762024

Highlighted filing

2020

Assets$1,031,061
Liabilities$9,833
Net Assets$1,021,228

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $259,808Expenses 2017: $277,951Net Income 2017: -$18,1432017Revenue 2018: $545,374Expenses 2018: $473,312Net Income 2018: $72,0622018Revenue 2019: $875,439Expenses 2019: $736,396Net Income 2019: $139,0432019Revenue 2020: $1,555,480Expenses 2020: $903,182Net Income 2020: $652,2982020Revenue 2021: $2,925,653Expenses 2021: $1,548,335Net Income 2021: $1,377,3182021Revenue 2022: $6,025,944Expenses 2022: $1,812,941Net Income 2022: $4,213,0032022Revenue 2024: $2,946,093Expenses 2024: $1,238,999Net Income 2024: $1,707,0942024

Highlighted filing

2020

Revenue$1,555,480
Expenses$903,182
Net Income$652,298
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,555,480
Mission and Program Overview

Mission

To restore, protect, and steward the traditional lands of the amah mutsun people. To train current and future amah mutsun generations in the stewardship of native plants, medicines, animals, waterways and lands. To educate the general public on traditional land preservation and rejuvenation approaches, techniques, and outcomes. To provide access and enhance the health of cultural and natural resources within the traditional amah mutsun tribal territory.

To restore, protect, and steward the traditional lands of the amah mutsun people. To train current and future amah mutsun generations in the stewardship of native plants, medicines, animals, waterways, and lands. To educate the general public on traditional land preservation and rejuvenation approaches, techniques, and outcomes. To provide access and enhance the health of cultural and natural resources within the traditional amah mutsun tribal territory.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$286,759$636,590▲ $349,831
Accounts Receivable$604$295,241▲ $294,637
Prepaid Expenses and Deferred Charges$21,468$28,763▲ $7,295
Land, Buildings, and Equipment, Net$30,387$23,912▼ $6,475
Total Assets$382,218$1,031,061▲ $648,843
Other Assets Total$43,000$46,555▲ $3,555
Liabilities
Accounts Payable and Accrued Expenses$12,649$9,833▼ $2,816
Total Liabilities$12,649$9,833▼ $2,816
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$326,569$974,673▲ $648,104
Net Assets With Donor Restrictions$43,000$46,555▲ $3,555
Total Net Assets Fund Balance$369,569$1,021,228▲ $651,659
Total Liabilities and Net Assets / Fund Balance$382,218$1,031,061▲ $648,843

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,912$6,475$30,387
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ekongkar Singh KhalsaExecutive DiFT$86,590$86,590
Sara FrenchExecutive DiFT$77,513$77,513
Abran LopezDirector-$9,002$9,002
Eleanor CastroDirector-$6,988$6,988

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,530,656
Program Service Revenue
$16,089
Investment Income
$5,937
Other Revenue
$2,798
All Other Contributions
$1,325,320
Change in Net Assets
$652,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$613,978
Other Expenses$289,204
Total Fundraising Expense$31,457
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$283,628$204,171$25,921$513,720
Payroll Taxes$55,142$40,103$5,013$100,258
Fees for Services Other$51,896$17,096$483$69,475
Travel$55,267$12,610-$67,877
Office Expenses$2,163$13,599-$15,762
Fees for Services Accounting-$12,910-$12,910
Insurance-$9,062-$9,062
Depreciation Depletion$4,915--$4,915
Other Expenses$871$4,260$40$871
Fees for Services Legal-$780-$780
Total Functional Expenses$550,231$321,494$31,457$903,182
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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

The return was provided to the board of directors for review before it was filed.

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

Amlt compensates it's executive director and key executives based on comprehensive salary survey entitled "fair pay for northern california nonprofits: the 2021 compensation & benefits survey report- and through specific allocations contained in the organization's annual budget, which is approved by a majority of the board of directors at a meeting when a quorum is present. Annual increases are based on yearly performance evaluations. If the president of the land trust determines that additional compensation is needed for pay equity reasons or to reward outstanding performance, he recommends these increases to the board's executive committee, consisting of all board officers and board committee chairs. The executive committee reviews these compensation requests and determines if funding is available and if these increases are within the range for similar positions identified in the compensation survey report. If they are, and funds are available, the executive committee will approve these increases and ask the president to communicate the compensation adjustments and their timing to the employee in question.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Amah Mutsun Land Trust
EIN
32-0447436
Phone
5082540746
Address
2460 17TH AVENUE 1019, SANTA CRUZ, CA 95062

Signing Officer

Name
Valentin Lopez
Title
President
Phone
9164576290
Signed
2021-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valentin Lopez
Formed
2014
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
30
Volunteers
50

Preparer

Firm
The Henry Levy Group
Address
5940 COLLEGE AVE STE F, OAKLAND, CA 94618-1385
Preparer
Anthony Barr
Phone
5106521000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To restore, protect, and steward the traditional lands of the amah mutsun people. To train current and future amah mutsun generations in the stewardship of native plants, medicines, animals, waterways, and lands. To educate the general public on traditional land preservation and rejuvenation approaches, techniques, and outcomes. To provide access and enhance the health of cultural and natural resources within the traditional amah mutsun tribal territory.

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

Amlt manages multiple native stewardship corps events and projects each year to introduce native children and youth to the conservation and protection approaches amlt engages. The native stewardship corps works with dozens of native youth and their families, while also engaging with and training people outside the tribe. The native stewardship corps also fulfills a number of contracts to enhance conditions and environmental conditions at state and and national parks and on conservation lands within the tribal territory. Stewardship approaches include traditional land management techniques, identification of cultural resources including sacred food and medicinal plants, and relevant and appropriate cultural ceremonies that connect the amah mutsun people to their traditional lands and practices.

Form 990, Part XI, Line 9

Book/tax depreciation -639

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IRS990/ProgSrvcAccomActy2Grp/Desc0AMLT MANAGES MULTIPLE NATIVE STEWARDSHIP CORPS EVENTS AND PROJECTS EACH YEAR TO INTRODUCE NATIVE CHILDREN AND YOUTH TO THE CONSERVATION AND PROTECTION APPROACHES AMLT ENGAGES. THE NATIVE STEWARDSHIP CORPS WORKS WITH DOZENS OF NATIVE YOUTH AND THEIR FAMILIES, WHILE ALSO ENGAGING WITH AND TRAINING PEOPLE OUTSIDE THE TRIBE. THE NATIVE STEWARDSHIP CORPS ALSO FULFILLS A NUMBER OF CONTRACTS TO ENHANCE CONDITIONS AND ENVIRONMENTAL CONDITIONS AT STATE AND AND NATIONAL PARKS AND ON CONSERVATION LANDS WITHIN THE TRIBAL TERRITORY. STEWARDSHIP APPROACHES INCLUDE TRADITIONAL LAND MANAGEMENT TECHNIQUES, IDENTIFICATION OF CULTURAL RESOURCES INCLUDING SACRED FOOD AND MEDICINAL PLANTS, AND RELEVANT AND APPROPRIATE CULTURAL CEREMONIES THAT CONNECT THE AMAH MUTSUN PEOPLE TO THEIR TRADITIONAL LANDS AND PRACTICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0493472
IRS990/ProgSrvcAccomActy3Grp/Desc0AMLT PARTNERS WITH UNIVERSITY OF CALIFORNIA AT BERKELEY, UNIVERSITY OF CALIFORNIA AT SANTA CRUZ AND STANFORD UNIVERSITY TO ENGAGE SCHOLARS, PROFESSORS, AND PHDS IN SCIENTIFIC RESEARCH ON AND ABOUT THE TRADITIONAL AMAH MUTSUN TERRITORY. THIS WORK INCLUDES ARCHAEOLOGY, BIOLOGICAL AND CHEMICAL ASSESSMENT OF TRADITIONAL SITES, SHELL MOUND EXPLORATION, SEASONAL/MIGRATION PATH EXPLORATION, ETHNOBOTANY, AND OTHER AREAS OF STUDY THAT CAN BE PERFORMED IN THE AMAH MUTSUN TRADITIONAL TERRITORIES. GENERAL PUBLIC EDUCATION IS PROVIDED THROUGH REGULAR PUBLICATIONS, PUBLIC SEMINARS, VIDEOS, MOVIES, NATIVE PLANT DEMONSTRATION GARDENS AND GALLERY SHOWS. PRINTED CURRICULA IS ALSO PREPARED FOR THE CHILDREN AND YOUTH OF THE NATIVE STEWARDSHIP CORPS, AS WELL AS MEMBERS OF THE GENERAL PUBLIC.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO RESTORE, PROTECT, AND STEWARD THE TRADITIONAL LANDS OF THE AMAH MUTSUN PEOPLE. TO TRAIN CURRENT AND FUTURE AMAH MUTSUN GENERATIONS IN THE STEWARDSHIP OF NATIVE PLANTS, MEDICINES, ANIMALS, WATERWAYS, AND LANDS. TO EDUCATE THE GENERAL PUBLIC ON TRADITIONAL LAND PRESERVATION AND REJUVENATION APPROACHES, TECHNIQUES, AND OUTCOMES. TO PROVIDE ACCESS AND ENHANCE THE HEALTH OF CULTURAL AND NATURAL RESOURCES WITHIN THE TRADITIONAL AMAH MUTSUN TRIBAL TERRITORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMLT MANAGES MULTIPLE NATIVE STEWARDSHIP CORPS EVENTS AND PROJECTS EACH YEAR TO INTRODUCE NATIVE CHILDREN AND YOUTH TO THE CONSERVATION AND PROTECTION APPROACHES AMLT ENGAGES. THE NATIVE STEWARDSHIP CORPS WORKS WITH DOZENS OF NATIVE YOUTH AND THEIR FAMILIES, WHILE ALSO ENGAGING WITH AND TRAINING PEOPLE OUTSIDE THE TRIBE. THE NATIVE STEWARDSHIP CORPS ALSO FULFILLS A NUMBER OF CONTRACTS TO ENHANCE CONDITIONS AND ENVIRONMENTAL CONDITIONS AT STATE AND AND NATIONAL PARKS AND ON CONSERVATION LANDS WITHIN THE TRIBAL TERRITORY. STEWARDSHIP APPROACHES INCLUDE TRADITIONAL LAND MANAGEMENT TECHNIQUES, IDENTIFICATION OF CULTURAL RESOURCES INCLUDING SACRED FOOD AND MEDICINAL PLANTS, AND RELEVANT AND APPROPRIATE CULTURAL CEREMONIES THAT CONNECT THE AMAH MUTSUN PEOPLE TO THEIR TRADITIONAL LANDS AND PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMLT COMPENSATES IT'S EXECUTIVE DIRECTOR AND KEY EXECUTIVES BASED ON COMPREHENSIVE SALARY SURVEY ENTITLED "FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: THE 2021 COMPENSATION & BENEFITS SURVEY REPORT- AND THROUGH SPECIFIC ALLOCATIONS CONTAINED IN THE ORGANIZATION'S ANNUAL BUDGET, WHICH IS APPROVED BY A MAJORITY OF THE BOARD OF DIRECTORS AT A MEETING WHEN A QUORUM IS PRESENT. ANNUAL INCREASES ARE BASED ON YEARLY PERFORMANCE EVALUATIONS. IF THE PRESIDENT OF THE LAND TRUST DETERMINES THAT ADDITIONAL COMPENSATION IS NEEDED FOR PAY EQUITY REASONS OR TO REWARD OUTSTANDING PERFORMANCE, HE RECOMMENDS THESE INCREASES TO THE BOARD'S EXECUTIVE COMMITTEE, CONSISTING OF ALL BOARD OFFICERS AND BOARD COMMITTEE CHAIRS. THE EXECUTIVE COMMITTEE REVIEWS THESE COMPENSATION REQUESTS AND DETERMINES IF FUNDING IS AVAILABLE AND IF THESE INCREASES ARE WITHIN THE RANGE FOR SIMILAR POSITIONS IDENTIFIED IN THE COMPENSATION SURVEY REPORT. IF THEY ARE, AND FUNDS ARE AVAILABLE, THE EXECUTIVE COMMITTEE WILL APPROVE THESE INCREASES AND ASK THE PRESIDENT TO COMMUNICATE THE COMPENSATION ADJUSTMENTS AND THEIR TIMING TO THE EMPLOYEE IN QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK/TAX DEPRECIATION -639
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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