Civic Intelligence

Irvine Ranch Conservancy

990 • Fiscal year 2015 • EIN 45-5412769

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 10, 2016

4727 Portola ParkwayIrvine, CA 92620

(714) 508-4757

Siviq Scores

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

Liabilities / Assets

61st percentile

0.30x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

39th percentile

0.12x

Higher debt load relative to revenue than 39% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

65th percentile

8.2%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$304,399

Higher top officer pay than 89% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

93rd percentile

52%

Faster asset growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

47th percentile

2.5%

Faster revenue growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,080,954

Up $707,862 (+52%) from 2014

Net Assets

Up

$1,446,778

Up $451,662 (+45%) from 2014

Liabilities

Up

$634,176

Up $256,200 (+68%) from 2014

Revenue

Up

$5,474,727

Up $131,252 (+2.5%) from 2014

Expenses

Up

$5,023,065

Up $437,611 (+9.5%) from 2014

Net Income

Down

$451,662

Down $306,359 (-40%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $0Liabilities 2012: $02012Assets 2013: $638,079Liabilities 2013: $400,984Net Assets 2013: $237,0952013Assets 2014: $1,373,092Liabilities 2014: $377,976Net Assets 2014: $995,1162014Assets 2015: $2,080,954Liabilities 2015: $634,176Net Assets 2015: $1,446,7782015Assets 2016: $2,555,301Liabilities 2016: $1,100,385Net Assets 2016: $1,454,9162016Assets 2017: $4,143,648Liabilities 2017: $2,371,552Net Assets 2017: $1,772,0962017Assets 2018: $4,337,872Liabilities 2018: $2,440,606Net Assets 2018: $1,897,2662018Assets 2019: $4,350,212Liabilities 2019: $2,425,105Net Assets 2019: $1,925,1072019Assets 2020: $4,964,346Liabilities 2020: $3,056,460Net Assets 2020: $1,907,8862020Assets 2021: $5,172,136Liabilities 2021: $2,813,232Net Assets 2021: $2,358,9042021Assets 2022: $6,708,951Liabilities 2022: $3,155,056Net Assets 2022: $3,553,8952022Assets 2023: $6,656,675Liabilities 2023: $2,788,770Net Assets 2023: $3,867,9052023Assets 2024: $6,982,544Liabilities 2024: $2,949,290Net Assets 2024: $4,033,2542024

Highlighted filing

2015

Assets$2,080,954
Liabilities$634,176
Net Assets$1,446,778

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $3,668,984Expenses 2013: $3,431,889Net Income 2013: $237,0952013Revenue 2014: $5,343,475Expenses 2014: $4,585,454Net Income 2014: $758,0212014Revenue 2015: $5,474,727Expenses 2015: $5,023,065Net Income 2015: $451,6622015Revenue 2016: $6,074,331Expenses 2016: $5,662,333Net Income 2016: $411,9982016Revenue 2017: $6,149,989Expenses 2017: $5,854,589Net Income 2017: $295,4002017Revenue 2018: $5,639,927Expenses 2018: $5,514,757Net Income 2018: $125,1702018Revenue 2019: $5,710,869Expenses 2019: $5,683,028Net Income 2019: $27,8412019Revenue 2020: $5,483,851Expenses 2020: $5,501,072Net Income 2020: -$17,2212020Revenue 2021: $6,197,394Expenses 2021: $5,746,376Net Income 2021: $451,0182021Revenue 2022: $6,143,241Expenses 2022: $6,331,357Net Income 2022: -$188,1162022Revenue 2023: $7,470,694Expenses 2023: $7,156,684Net Income 2023: $314,0102023Revenue 2024: $8,108,958Expenses 2024: $7,943,609Net Income 2024: $165,3492024

Highlighted filing

2015

Revenue$5,474,727
Expenses$5,023,065
Net Income$451,662
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 10, 2016
Return Version
2014v6.0
Gross Receipts
$5,474,727
Mission and Program Overview

Mission

To provide stewardship and land management services to property owners and others, to help property owners protect, preserve and enhance wilderness and natural habitats on their protected lands, and to offer a range of recreational and educational public programs.

To provide stewardship and land management services to property owners and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$693,691$1,460,919▲ $767,228
Land, Buildings, and Equipment, Net$316,433$520,136▲ $203,703
Prepaid Expenses and Deferred Charges$90,809$83,023▼ $7,786
Accounts Receivable$272,159$16,876▼ $255,283
Total Assets$1,373,092$2,080,954▲ $707,862
Liabilities
Accounts Payable and Accrued Expenses$335,731$393,724▲ $57,993
Deferred Revenue$42,245$240,452▲ $198,207
Total Liabilities$377,976$634,176▲ $256,200
Net Assets / Fund Balance
Unrestricted Net Assets$982,763$1,434,143▲ $451,380
Temporarily Rstr Net Assets$12,353$12,635▲ $282
Total Net Assets Fund Balance$995,116$1,446,778▲ $451,662
Total Liabilities and Net Assets / Fund Balance$1,373,092$2,080,954▲ $707,862

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$520,136$136,550-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL O'CONNELLPresident & Executive DireFT$210,000$94,399$304,399
David RaetzDeputy DirectorFT$111,753$3,353$115,106
John GravesField Operations & PlanninFT$105,781$3,173$108,954

Board Members and Trustees

NameTitle
Albert F Bennett PhdChairman
Geoff BarnardVice Chairman
Bill CampbellDirector
Greg MooreDirector
Patrick BradleyDirector
Woody SmeckDirector
Ken KramerDirector & Assistant Secretary
Christopher GarrettSecretary
John FlynnTreasurer & Assistant Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Nakae And Associates INCHabitat Restoration Services11159 JEFFREY RD, Irvine, CA 92602$182,145
Irvine Valencia GrowersField Labor And Vehicle Maintenance11501 JEFFREY RD, Irvine, CA 92602$107,419
Revenue and Support

Revenue Composition

Contributions and Grants
$30,603
Program Service Revenue
$5,442,721
Investment Income
$0
Other Revenue
$1,403
All Other Contributions
$30,603
Change in Net Assets
$451,662

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,474,727
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,971
Total Revenue per Audited Statements
$5,488,698
Total Revenue per Form 990
$5,474,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,775,182
Other Expenses$2,247,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,470,880$333,554-$1,804,434
Other Employee Benefits$395,541$77,896-$473,437
Current Officers, Directors, Trustees, and Key Employees-$274,700-$274,700
Occupancy$154,879$57,799-$212,678
Payroll Taxes$119,091$40,057-$159,148
Office Expenses$37,880$64,827-$102,707
Depreciation Depletion$90,558$177-$90,735
Pension Plan Contributions$47,064$16,399-$63,463
Information Technology$29,300$33,403-$62,703
Insurance$28,548$21,234-$49,782
Fees for Services Other$620$32,934-$33,554
Fees for Services Accounting-$32,540-$32,540
Travel$12,329$6,127-$18,456
Conferences and Meetings$8,694$9,206-$17,900
Advertising$16,871--$16,871
Other Expenses$9,336$5,876-$15,212
All Other Expenses$4,808$2,053-$6,861
Fees for Services Legal-$3,692-$3,692
Total Functional Expenses$4,010,591$1,012,474$0$5,023,065

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,037,036
Expenses per Audited Statements$5,023,065
Total Expenses per Form 990$5,023,065
Expenses Not Reported on Form 990$13,971
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Related Tax-exempt OrganizationIrvine Ranch Conservancy Subcontracted With the Taxpayer to Perform All Land Management Services for the Respective Land Owners That Have Land Management Contracts With Irvine Ranch Conservancy. the Taxpayer Is Compensated for the Subcontract Services at the Same Rates as Specified in the Respective Prime Contracts Between Irvine Ranch Conservancy and the Landowners. This Subcontract Agreement Will Expire Upon the Earlier of the Termination of All Land Management Agreements Between Irvine Ranch Conservancy and the Respective Land Owners or 30 Days After Written Notice of Termination From Irvine Ranch Conservancy to the Taxpayer. This Agreement Was Terminated on June 30, 2015.No$1,075,595
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
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, Section B, Line 11

Explanation: a committee of the board of directors will review form 990 before it is filed any changes or questions recommended by the board will be implemented by the cpa's per discussion with the memebers who reviewed the return before filing with the internal revenue service, a copy of the form 990 will be forwarded to all members of the board of directors.

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

Explanation: each director, trustee, principal officer, and member of a committee with board delegated powers shall annually sign a statement which affirms such person: (a) has received a copy of the conflicts of interest policy; (b) has read and understands the policy; (c) has agreed to comply with the policy; and (d) understands the corporation is operated exclusively for the promotion of social welfare and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Section B, Line 15

Explanation: a compensation study has been conducted for all officers and key employees of the new irvine ranch conservancy and approved by the board without the input of any officer whose compensation is in review. Each officer and key employee also have a written employment contract.

Form 990, Part VI, Section C, Line 18

Explanation: the most recent audited financial statements, the governing documents and 990 are available at our main accounting office and can be accessed during regular business hours.

Form 990, Part VI, Section C, Line 19

Explanation: all governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
New Irvine Ranch Conservancy
EIN
45-5412769
Phone
7145084757
Address
4727 PORTOLA PARKWAY, IRVINE, CA 92620

Signing Officer

Name
MICHAEL O'CONNELL
Title
President & Executive Director
Phone
7145084757
Signed
2016-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MICHAEL O'CONNELL
Formed
2012
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
52
Volunteers
885

Preparer

Firm
Haskell & White Llp
Address
300 SPECTRUM CENTER DR STE 300, IRVINE, CA 92618
Preparer
TOM O'ROURKE
Phone
9494506200
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt033403
IRS990/InformationTechnologyGrp/ProgramServicesAmt029300
IRS990/InformationTechnologyGrp/TotalAmt062703
IRS990/InsuranceGrp/ManagementAndGeneralAmt021234
IRS990/InsuranceGrp/ProgramServicesAmt028548
IRS990/InsuranceGrp/TotalAmt049782
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt052
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0136550
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0316433
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0520136
IRS990/LandBldgEquipCostOrOtherBssAmt0656686
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE STEWARDSHIP AND LAND MANAGEMENT SERVICES TO PROPERTY OWNERS AND OTHERS, TO HELP PROPERTY OWNERS PROTECT, PRESERVE AND ENHANCE WILDERNESS AND NATURAL HABITATS ON THEIR PROTECTED LANDS, AND TO OFFER A RANGE OF RECREATIONAL AND EDUCATIONAL PUBLIC PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0995116
IRS990/NetAssetsOrFundBalancesEOYAmt01446778
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt08863
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt057799
IRS990/OccupancyGrp/ProgramServicesAmt0154879
IRS990/OccupancyGrp/TotalAmt0212678
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064827
IRS990/OfficeExpensesGrp/ProgramServicesAmt037880
IRS990/OfficeExpensesGrp/TotalAmt0102707
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt077896
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0395541
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0473437
IRS990/OtherExpensesGrp/Desc0RESOURCE MANAGEMENT
IRS990/OtherExpensesGrp/Desc1COMMUNITY PROGRAMS
IRS990/OtherExpensesGrp/Desc2FIELD OPERATIONS
IRS990/OtherExpensesGrp/Desc3MEETING SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05876
IRS990/OtherExpensesGrp/ProgramServicesAmt01161501
IRS990/OtherExpensesGrp/ProgramServicesAmt1258913
IRS990/OtherExpensesGrp/ProgramServicesAmt2163778
IRS990/OtherExpensesGrp/ProgramServicesAmt39336
IRS990/OtherExpensesGrp/TotalAmt01161501
IRS990/OtherExpensesGrp/TotalAmt1258913
IRS990/OtherExpensesGrp/TotalAmt2163778
IRS990/OtherExpensesGrp/TotalAmt315212
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01403
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01403
IRS990/OtherRevenueTotalAmt01403
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0333554
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01470880
IRS990/OtherSalariesAndWagesGrp/TotalAmt01804434
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040057
IRS990/PayrollTaxesGrp/ProgramServicesAmt0119091
IRS990/PayrollTaxesGrp/TotalAmt0159148
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016399
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt047064
IRS990/PensionPlanContributionsGrp/TotalAmt063463
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt090809
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt083023
IRS990/PrincipalOfficerNm0MICHAEL O'CONNELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/BusinessCd1561499
IRS990/ProgramServiceRevenueGrp/BusinessCd2561499
IRS990/ProgramServiceRevenueGrp/BusinessCd3561499
IRS990/ProgramServiceRevenueGrp/BusinessCd4561499
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REV. - OC PARK
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM REV. - IRC
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM REV. - OC WAST
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM REV. - OCTA
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM REV. - NEWPORT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02959588
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11075595
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2573000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3448278
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4218198
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02959588
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11075595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2573000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3448278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4218198
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0697731
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01989839
IRS990/PYOtherRevenueAmt03
IRS990/PYProgramServiceRevenueAmt04645741
IRS990/PYRevenuesLessExpensesAmt0758021
IRS990/PYSalariesCompEmpBnftPaidAmt02595615
IRS990/PYTotalExpensesAmt04585454
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05343475
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0451662
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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/DonatedServicesAndUseFcltsAmt013971
IRS990ScheduleD/DonatedServicesUseFcltsAmt013971
IRS990ScheduleD/EquipmentGrp/BookValueAmt0520136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136550
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0656686
IRS990ScheduleD/ExpensesNotReportedAmt013971
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05023065
IRS990ScheduleD/RevenueNotReportedAmt013971
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05474727
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0520136
IRS990ScheduleD/TotalExpensesPerForm990Amt05023065
IRS990ScheduleD/TotalRevenuePerForm990Amt05474727
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05488698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05037036
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0210000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount057500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06541
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023158
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt07200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL O'CONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & EXECUTIVE DIRE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0304399
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0IRVINE RANCH CONSERVANCY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RELATED TAX-EXEMPT ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01075595
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0IRVINE RANCH CONSERVANCY SUBCONTRACTED WITH THE TAXPAYER TO PERFORM ALL LAND MANAGEMENT SERVICES FOR THE RESPECTIVE LAND OWNERS THAT HAVE LAND MANAGEMENT CONTRACTS WITH IRVINE RANCH CONSERVANCY. THE TAXPAYER IS COMPENSATED FOR THE SUBCONTRACT SERVICES AT THE SAME RATES AS SPECIFIED IN THE RESPECTIVE PRIME CONTRACTS BETWEEN IRVINE RANCH CONSERVANCY AND THE LANDOWNERS. THIS SUBCONTRACT AGREEMENT WILL EXPIRE UPON THE EARLIER OF THE TERMINATION OF ALL LAND MANAGEMENT AGREEMENTS BETWEEN IRVINE RANCH CONSERVANCY AND THE RESPECTIVE LAND OWNERS OR 30 DAYS AFTER WRITTEN NOTICE OF TERMINATION FROM IRVINE RANCH CONSERVANCY TO THE TAXPAYER. THIS AGREEMENT WAS TERMINATED ON JUNE 30, 2015.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPLANATION: A COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW FORM 990 BEFORE IT IS FILED ANY CHANGES OR QUESTIONS RECOMMENDED BY THE BOARD WILL BE IMPLEMENTED BY THE CPA'S PER DISCUSSION WITH THE MEMEBERS WHO REVIEWED THE RETURN BEFORE FILING WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 WILL BE FORWARDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPLANATION: EACH DIRECTOR, TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THE CORPORATION IS OPERATED EXCLUSIVELY FOR THE PROMOTION OF SOCIAL WELFARE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPLANATION: A COMPENSATION STUDY HAS BEEN CONDUCTED FOR ALL OFFICERS AND KEY EMPLOYEES OF THE NEW IRVINE RANCH CONSERVANCY AND APPROVED BY THE BOARD WITHOUT THE INPUT OF ANY OFFICER WHOSE COMPENSATION IS IN REVIEW. EACH OFFICER AND KEY EMPLOYEE ALSO HAVE A WRITTEN EMPLOYMENT CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPLANATION: THE MOST RECENT AUDITED FINANCIAL STATEMENTS, THE GOVERNING DOCUMENTS AND 990 ARE AVAILABLE AT OUR MAIN ACCOUNTING OFFICE AND CAN BE ACCESSED DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPLANATION: ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00

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