Civic Intelligence

San Bernardino Mountains Land Trust

EIN 33-0700417 • 501(c)3 • Lake Arrowhead, CA

Profile

The san bernardino mountains land trust is dedicated to the acquisition of forest open space and wildlife habitat on private lands within the boundaries of the san bernardino national forest to help ensure lasting public benefit to the natural mountain environment.

PO Box 490Lake Arrowhead, CA 92352

sbmlt.net

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

85th percentile

40%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

18th percentile

$66,593

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

38th percentile

1.0%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

85%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,768,042

Up $130,174 (+1.0%) from 2023

Liabilities

Up

$58,494

Up $7,719 (+15%) from 2023

Net Assets

Up

$13,709,548

Up $122,455 (+0.9%) from 2023

Revenue

Up

$304,445

Up $139,781 (+85%) from 2023

Expenses

Down

$181,990

Down $51,897 (-22%) from 2023

Net Income

Up

$122,455

Up $191,678 (+277%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2020: $12,672,531Liabilities 2020: $0Net Assets 2020: $12,672,5312020Assets 2021: $13,632,610Liabilities 2021: $0Net Assets 2021: $13,632,6102021Assets 2022: $13,708,263Liabilities 2022: $51,947Net Assets 2022: $13,656,3162022Assets 2023: $13,637,868Liabilities 2023: $50,775Net Assets 2023: $13,587,0932023Assets 2024: $13,768,042Liabilities 2024: $58,494Net Assets 2024: $13,709,5482024

Highlighted filing

2024

Assets$13,768,042
Liabilities$58,494
Net Assets$13,709,548

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $957,016Expenses 2020: $113,381Net Income 2020: $843,6352020Revenue 2021: $1,085,645Expenses 2021: $126,268Net Income 2021: $959,3772021Revenue 2022: $169,817Expenses 2022: $146,111Net Income 2022: $23,7062022Revenue 2023: $164,664Expenses 2023: $233,887Net Income 2023: -$69,2232023Revenue 2024: $304,445Expenses 2024: $181,990Net Income 2024: $122,4552024

Highlighted filing

2024

Revenue$304,445
Expenses$181,990
Net Income$122,455

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$305,345
Mission and Program Overview

Mission

The san bernardino mountains land trust is dedicated to the acquisition of forest open space and wildlife habitat on private lands within the boundaries of the san bernardino national forest to help ensure lasting public benefit to the natural mountain environment.

Acquire natural lands for conservation protection in the san bernardino national forest primarily for transfer or sale to the usda forest service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,947,424$8,947,454▲ $30
Investments in Publicly Traded Securities$1,655,549$1,576,573▼ $78,976
Accounts Receivable$243,750$243,750→ $0
Savings and Temporary Cash Investments$61,099$222,213▲ $161,114
Cash and Non-Interest-Bearing Accounts$13,347$51,353▲ $38,006
Inventories for Sale or Use$2,165$12,165▲ $10,000
Total Assets$13,637,868$13,768,042▲ $130,174
Other Assets Total$2,714,534$2,714,534→ $0
Liabilities
Deferred Revenue$50,000$50,000→ $0
Other Liabilities$0$5,400▲ $5,400
Accounts Payable and Accrued Expenses$775$3,094▲ $2,319
Total Liabilities$50,775$58,494▲ $7,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,851,453$12,973,908▲ $122,455
Net Assets With Donor Restrictions$735,640$735,640→ $0
Total Net Assets Fund Balance$13,587,093$13,709,548▲ $122,455
Total Liabilities and Net Assets / Fund Balance$13,637,868$13,768,042▲ $130,174

Asset Categories

AssetBook ValueDepreciationBasis
Land$8,943,616-$8,943,616
Equipment$3,838$9,709$13,547
Other Assets Org$2,714,534--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$23,022-▲ $72-$23,094
2023$22,957-▲ $65-$23,022
2022$22,957---$22,957
2021$22,901-▲ $56-$22,957
2020$22,845-▲ $28-$22,873
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin KellemsSecretaryFT$66,593$66,593

Board Members and Trustees

NameTitle
Peter JorrisPresident
Polly SauerVice President
Craig CarpenterDirector
Ed WallaceDirector
Nick RekstenDirector
Randy BuechelerDirector
Sandy SteersDirector
Jeri SimpsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$190,131
Program Service Revenue
$0
Investment Income
$59,026
Other Revenue
$55,288
All Other Contributions
$161,557
Change in Net Assets
$122,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,195
Other Expenses$54,795
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$66,593--$66,593
Other Salaries and Wages$47,819--$47,819
Payroll Taxes$12,783--$12,783
Insurance$3,424$1,047-$4,471
Fees for Services Accounting-$2,270-$2,270
Office Expenses-$1,897-$1,897
Other Expenses$3,874$760-$760
Information Technology-$700-$700
Travel$624--$624
Total Functional Expenses$174,408$7,582$0$181,990
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
Use for Funding/grants$5,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 11B

The forms and notes are provided by email to the board of directors for review and comment.

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

Each director answers an annual questionnaire at the start of each year, which is filed with the president. Each director discloses any known potential conflict or appearance of conflict. A director who has an actual (or appearance of) conflict of interest on any issue before the board discloses such conflict to the board and is precluded from voting on the matter in question. The minutes of the board meeting reflect the disclosure.the director may also be required to leave the meeting room during discussion in addition to not voting on the item.

Form 990, Part VI, Section C, Line 19

The organization makes our governing documents, conflict of interest policy, and financial statements available to the public during the tax year to be transparent to donors and others interested in our organization.

Filing and Contact Details

Filer

Filer Name
San Bernardino Mountains Land Trust
EIN
33-0700417
Phone
9098673536
Address
PO BOX 490, LAKE ARROWHEAD, CA 92352

Signing Officer

Name
Jeri Simpson
Title
Treasurer
Phone
9098673536
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Jorris
Formed
1996
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
4
Volunteers
25

Preparer

Firm
Smith Marion & Co
Address
1940 ORANGE TREE LANE SUITE 100, REDLANDS, CA 92374
Preparer
Carlos Carazo
Phone
9093072323
Supplemental Narrative

Financial Statement Notes

PART II, LINE 5:

The san bernardino mountains land trust has a land management plan that addresses periodic monitoring, inspection, handling of violations, and enforcement of the conservation easement.

PART II, LINE 9:

The san bernardino mountains land trust reports its conservation easement on its balance sheet as a restricted land asset, which is also included as a single line item on our list of conservation land assets.

PART V, LINE 4:

The endowment funds are intended as a contingency reserve for management and enforcement costs.

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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0222213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0190531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0125336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0110217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt077964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt054553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0558601
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt059026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt065299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024708
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016675
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017870
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0183578
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01938592
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06711
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06711
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74590
IRS990ScheduleA/PublicSupportPY170Pct00.76000
IRS990ScheduleA/PublicSupportTotal170Amt0558601
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0190531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0125336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0110217
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt077964
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt054553
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0558601
IRS990ScheduleA/TotalSupportAmt0748890
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt023022
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt023094
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt072
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt022957
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt023022
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt065
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt022957
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022957
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt022901
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt022957
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt056
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt022845
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt022873
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09709
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013547
IRS990ScheduleD/LandGrp/BookValueAmt08943616
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08943616
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02714534
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0170-ACRE ARROWHEAD RIDGE PROPERTY WITH TITLE HELD BY SBMLT FOREST LAND LLC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0USE FOR FUNDING/GRANTS
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SAN BERNARDINO MOUNTAINS LAND TRUST HAS A LAND MANAGEMENT PLAN THAT ADDRESSES PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SAN BERNARDINO MOUNTAINS LAND TRUST REPORTS ITS CONSERVATION EASEMENT ON ITS BALANCE SHEET AS A RESTRICTED LAND ASSET, WHICH IS ALSO INCLUDED AS A SINGLE LINE ITEM ON OUR LIST OF CONSERVATION LAND ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ENDOWMENT FUNDS ARE INTENDED AS A CONTINGENCY RESERVE FOR MANAGEMENT AND ENFORCEMENT COSTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08947454
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02714534
IRS990ScheduleD/TotalLiabilityAmt05400
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORMS AND NOTES ARE PROVIDED BY EMAIL TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR ANSWERS AN ANNUAL QUESTIONNAIRE AT THE START OF EACH YEAR, WHICH IS FILED WITH THE PRESIDENT. EACH DIRECTOR DISCLOSES ANY KNOWN POTENTIAL CONFLICT OR APPEARANCE OF CONFLICT. A DIRECTOR WHO HAS AN ACTUAL (OR APPEARANCE OF) CONFLICT OF INTEREST ON ANY ISSUE BEFORE THE BOARD DISCLOSES SUCH CONFLICT TO THE BOARD AND IS PRECLUDED FROM VOTING ON THE MATTER IN QUESTION. THE MINUTES OF THE BOARD MEETING REFLECT THE DISCLOSURE.THE DIRECTOR MAY ALSO BE REQUIRED TO LEAVE THE MEETING ROOM DURING DISCUSSION IN ADDITION TO NOT VOTING ON THE ITEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR TO BE TRANSPARENT TO DONORS AND OTHERS INTERESTED IN OUR ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0SAN BERNARDINO MOUNTAINS LAND TRUST
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0SBMLT FOREST LAND LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0453758817
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0LAND CONSERVATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO BOX 490
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0LAKE ARROWHEAD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd092352
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt013637868
IRS990/TotalAssetsEOYAmt013768042
IRS990/TotalAssetsGrp/BOYAmt013637868
IRS990/TotalAssetsGrp/EOYAmt013768042
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0190131
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07582
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0174408
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181990
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050775
IRS990/TotalLiabilitiesEOYAmt058494
IRS990/TotalLiabilitiesGrp/BOYAmt050775
IRS990/TotalLiabilitiesGrp/EOYAmt058494
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013587093
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013709548
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0174408
IRS990/TotalReportableCompFromOrgAmt066593
IRS990/TotalRevenueGrp/ExclusionAmt059026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0304445
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013637868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013768042
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0624
IRS990/TravelGrp/TotalAmt0624
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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