Civic Intelligence

Rivers and Lands Conservancy

990 • Fiscal year 2014 • EIN 33-0294311

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 25, 2014

4075 Mission Inn Avenue92501

(951) 788-0670

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.26x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

97th percentile

84%

Higher net margin than 97% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$16,341,341

Up $2,229,600 (+16%) from 2013

Net Assets

Up

$15,637,281

Up $2,229,229 (+17%) from 2013

Liabilities

Up

$704,060

Up $371 (+0.1%) from 2013

Revenue

$2,711,781

No earlier filing loaded for comparison.

Expenses

Up

$445,204

Up $28,681 (+6.9%) from 2013

Net Income

$2,266,577

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $12,609,706Liabilities 2011: $12,844Net Assets 2011: $12,596,8622011Assets 2012: $12,970,256Liabilities 2012: $380,668Net Assets 2012: $12,589,5882012Assets 2013: $14,111,741Liabilities 2013: $703,689Net Assets 2013: $13,408,0522013Assets 2014: $16,341,341Liabilities 2014: $704,060Net Assets 2014: $15,637,2812014Assets 2015: $18,436,138Liabilities 2015: $205,392Net Assets 2015: $18,230,7462015Assets 2016: $18,490,155Liabilities 2016: $212,723Net Assets 2016: $18,277,4322016Assets 2017: $19,090,669Liabilities 2017: $13,259Net Assets 2017: $19,077,4102017Assets 2018: $20,711,207Liabilities 2018: $43,531Net Assets 2018: $20,667,6762018Assets 2019: $22,179,644Liabilities 2019: $78,602Net Assets 2019: $22,101,0422019Assets 2020: $32,282,343Liabilities 2020: $408,737Net Assets 2020: $31,873,6062020Assets 2021: $37,440,667Liabilities 2021: $2,020,761Net Assets 2021: $35,419,9062021Assets 2022: $43,310,187Liabilities 2022: $3,756,204Net Assets 2022: $39,553,9832022Assets 2023: $65,212,957Liabilities 2023: $3,422,476Net Assets 2023: $61,790,4812023Assets 2024: $69,277,944Liabilities 2024: $4,222,312Net Assets 2024: $65,055,6322024Assets 2025: $69,869,544Liabilities 2025: $3,575,871Net Assets 2025: $66,293,6732025

Highlighted filing

2014

Assets$16,341,341
Liabilities$704,060
Net Assets$15,637,281

Operations Trend

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

$30M$20M$10M$0Expenses 2011: $620,7902011Expenses 2012: $390,5742012Expenses 2013: $416,5232013Revenue 2014: $2,711,781Expenses 2014: $445,204Net Income 2014: $2,266,5772014Revenue 2015: $3,624,283Expenses 2015: $1,106,077Net Income 2015: $2,518,2062015Revenue 2016: $1,015,182Expenses 2016: $708,827Net Income 2016: $306,3552016Revenue 2017: $1,710,195Expenses 2017: $910,217Net Income 2017: $799,9782017Revenue 2018: $2,292,300Expenses 2018: $1,234,047Net Income 2018: $1,058,2532018Revenue 2019: $2,750,108Expenses 2019: $1,257,273Net Income 2019: $1,492,8352019Revenue 2020: $12,822,013Expenses 2020: $1,319,970Net Income 2020: $11,502,0432020Revenue 2021: $2,334,013Expenses 2021: $1,335,190Net Income 2021: $998,8232021Revenue 2022: $8,433,251Expenses 2022: $1,419,780Net Income 2022: $7,013,4712022Revenue 2023: $24,626,601Expenses 2023: $1,280,362Net Income 2023: $23,346,2392023Revenue 2024: $4,078,187Expenses 2024: $2,231,689Net Income 2024: $1,846,4982024Revenue 2025: $2,352,435Expenses 2025: $1,255,161Net Income 2025: $1,097,2742025

Highlighted filing

2014

Revenue$2,711,781
Expenses$445,204
Net Income$2,266,577
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 25, 2014
Return Version
2013v3.0
Gross Receipts
$2,711,781
Mission and Program Overview

Mission

Rivers & lands conservancy connects our community to natural, wild, and open spaces of southern california through land conservation, stewardship, and education.

Preservation of open space by seeking to identify, protect and manage habitats of rare and endangered species, natural lands and other sensitive sites throughout southern california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,422,338$5,766,018▲ $2,343,680
Investments Program Related$70,816$58,615▼ $12,201
Savings and Temporary Cash Investments$42,222$57,073▲ $14,851
Land, Buildings, and Equipment, Net$2,066$1,157▼ $909
Cash and Non-Interest-Bearing Accounts$1$2▲ $1
Total Assets$14,111,741$16,341,341▲ $2,229,600
Other Assets Total$10,574,298$10,458,476▼ $115,822
Liabilities
Other Liabilities$491,128$491,128→ $0
Mortgage Notes Payable Secured by Investment Property$200,000$200,000→ $0
Accounts Payable and Accrued Expenses$12,561$12,932▲ $371
Total Liabilities$703,689$704,060▲ $371
Net Assets / Fund Balance
Permanently Rstr Net Assets$12,058,762$14,343,242▲ $2,284,480
Temporarily Rstr Net Assets$1,039,887$1,047,869▲ $7,982
Unrestricted Net Assets$309,403$246,170▼ $63,233
Total Net Assets Fund Balance$13,408,052$15,637,281▲ $2,229,229
Total Liabilities and Net Assets / Fund Balance$14,111,741$16,341,341▲ $2,229,600

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,157$4,502$5,659
Other Assets Org$10,438,292--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,864,338$2,381,209▲ $136,765-$4,158,904
2012$1,698,195-▲ $189,815-$1,864,338
2011$1,201,164$460,230▲ $53,115-$1,698,195
2010$947,290$149,937▲ $119,642-$1,201,164
2009$353,376$533,645▲ $88,420-$947,290
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patricia Lock-dawsonPresident
Kim HammondVice President
Dan SilverBoard Member
Greg BallmerBoard Member
Jane BlockBoard Member
Jeff BeehlerBoard Member
Jenny ClearyBoard Member
Jim DavisBoard Member
Kelly Alhadeff-blackBoard Member
Kevin WolfBoard Member
Kimberly Davidson-morganBoard Member
Maureen SnelgroveBoard Member
Mike LintonBoard Member
Norton YoungloveBoard Member
Robert NelsonBoard Member
Tom ScottBoard Member
Marion Mitchell-wilsonSecretary
Fred RyanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,517,749
Program Service Revenue
$13,809
Investment Income
$180,223
Other Revenue
$0
All Other Contributions
$2,517,749
Change in Net Assets
$2,266,577

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,711,781
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-49,347
Total Revenue per Audited Statements
$2,662,434
Total Revenue per Form 990
$2,711,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,232
Other Expenses$178,972
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,347$22,192-$130,539
Current Officers, Directors, Trustees, and Key Employees$73,679$15,091-$88,770
Fees for Services Legal$36,318$5,204-$41,522
Insurance$17,718$15,492-$33,210
Other Employee Benefits$18,790$3,848-$22,638
Payroll Taxes$15,730$3,222-$18,952
Office Expenses$8,173$9,442-$17,615
Occupancy$8,100$8,100-$16,200
Fees for Services Accounting-$11,700-$11,700
All Other Expenses$5,441$199-$5,640
Advertising-$5,360-$5,360
Other Expenses$5,333$0-$5,333
Pension Plan Contributions$4,426$907-$5,333
Travel$2,903$2,301-$5,204
Conferences and Meetings$2,121$953-$3,074
Fees for Services Other$19$1,640-$1,659
Depreciation Depletion-$909-$909
Total Functional Expenses$336,722$108,482$0$445,204

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$445,205
Total Expenses per Audited Statements$445,205
Total Expenses per Form 990$445,204
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-1
Other Expense Adjustments$-1
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$490,728
Agency Funds Payable$400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section B, Line 11

After the executive director reviews form 990, it is presented to the finance committee for recommendation to the board of directors. After a thorough review, it is then sent to the board members with their board packets for the next regularly scheduled board meeting. Once approved, the return is authorized to be filed.

Form 990, Part VI, Section B, Line 12C

A new form is completed annually. Board members recuse themselves from topics of identified conflict.

Form 990, Part VI, Section B, Line 15A

There was an extensive employee performance evaluation performed annually in march. The full board conducts the executive directors evaluation and compensation levels.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request, and also available on guidestar's website.

Filing and Contact Details

Filer

EIN
33-0294311
Phone
9517880670

Signing Officer

Name
Jeff Beehler
Title
President
Phone
9517880670
Signed
2014-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Locke-dawson
Formed
1988
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
5
Volunteers
70

Preparer

Preparer
David C Macher CPA
Phone
9517870330
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Wholly owned limited liability company -21,134.

FORM 990, PART XII, LINE 2C:

Organizations financial statement was subject to audit procedures by an independent firm of certified public accountants.

Financial Statement Notes

PART II, LINE 9:

The organization acquires and maintains various land easements that are consistent with the mission statement. Conservation easements that are acquired at no cost to the organization are not reflected as a cost or assets on the financial statements.

PART V, LINE 4:

The purpose of the majority of the endowment funds is to fund land stewardship on habitat/open space lands held in fee or over which rlc holds a conservation easement. Approximately 1% of the endowment funds are held to provide general operating support for rlc.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

EL CASCO LLC -21,134.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING -1.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt015637281
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IRS990/NetUnrlzdGainsLossesInvstAmt0-28213
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IRS990/OccupancyGrp/TotalAmt016200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09442
IRS990/OfficeExpensesGrp/ProgramServicesAmt08173
IRS990/OfficeExpensesGrp/TotalAmt017615
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010574298
IRS990/OtherAssetsTotalGrp/EOYAmt010458476
IRS990/OtherChangesInNetAssetsAmt0-21134
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03848
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018790
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022638
IRS990/OtherExpensesGrp/Desc0OUTREACH/ADVERTISING
IRS990/OtherExpensesGrp/Desc1LAND STEWARDSHIP EXPENS
IRS990/OtherExpensesGrp/Desc2LAND SALES/ACQUISITION
IRS990/OtherExpensesGrp/Desc3APPRAISAL FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01922
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt015003
IRS990/OtherExpensesGrp/ProgramServicesAmt18621
IRS990/OtherExpensesGrp/ProgramServicesAmt26000
IRS990/OtherExpensesGrp/ProgramServicesAmt35333
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IRS990/OtherExpensesGrp/TotalAmt18621
IRS990/OtherExpensesGrp/TotalAmt26000
IRS990/OtherExpensesGrp/TotalAmt35333
IRS990/OtherLiabilitiesGrp/BOYAmt0491128
IRS990/OtherLiabilitiesGrp/EOYAmt0491128
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022192
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108347
IRS990/OtherSalariesAndWagesGrp/TotalAmt0130539
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03222
IRS990/PayrollTaxesGrp/ProgramServicesAmt015730
IRS990/PayrollTaxesGrp/TotalAmt018952
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0907
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04426
IRS990/PensionPlanContributionsGrp/TotalAmt05333
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt012058762
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt014343242
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICIA LOCKE-DAWSON
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013809
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025160
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012649
IRS990/ProgSrvcAccomActy3Grp/Desc0LAND STEWARDSHIP: TO MANAGE HABITAT LANDS IN PERPETURITY OVER WHICH RLC OWNS FEE TITLE OR HOLDS CONSERVATION EASEMENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0277843
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02531283
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IRS990/PYOtherRevenueAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/ReportOtherAssetsInd01
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01095
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt08485
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt02066
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0884902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0558246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02893321
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0827116
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0149681
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0133023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0109361
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt024637
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0180523
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0149681
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0133023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0109361
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt024637
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IRS990ScheduleA/InvestmentIncomeCYPct00.06060
IRS990ScheduleA/InvestmentIncomePYPct00.05460
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IRS990ScheduleA/PublicSupportCY509Pct00.75120
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0535583
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01095
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0181008
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01109490
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01856200
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt022879
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0527998
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0172523
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01107424
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01830824
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt013809

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$69.9$3.58$66.3$2.35$1.26$1.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.3$4.22$65.1$4.08$2.23$1.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.2$3.42$61.8$24.6$1.28$23.3
2022Detailed filing. Detailed filing data is available for this year.$43.3$3.76$39.6$8.43$1.42$7.01
2021Detailed filing. Detailed filing data is available for this year.$37.4$2.02$35.4$2.33$1.34$1.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.3$0.41$31.9$12.8$1.32$11.5
2019Detailed filing. Detailed filing data is available for this year.$22.2$0.08$22.1$2.75$1.26$1.49
2018Detailed filing. Detailed filing data is available for this year.$20.7$0.04$20.7$2.29$1.23$1.06
2017Detailed filing. Detailed filing data is available for this year.$19.1$0.01$19.1$1.71$0.91$0.80
2016Detailed filing. Detailed filing data is available for this year.$18.5$0.21$18.3$1.02$0.71$0.31
2015Detailed filing. Detailed filing data is available for this year.$18.4$0.21$18.2$3.62$1.11$2.52
2014Detailed filing. Detailed filing data is available for this year.$16.3$0.70$15.6$2.71$0.45$2.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$0.70$13.4$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$0.38$12.6$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$0.01$12.6$0.62