Civic Intelligence

St. Joseph Community Land Trust

990 • Fiscal year 2018 • EIN 65-1166533

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 09, 2019

1041 Lyons AveSouth Lake Tahoe, CA 96150

(530) 541-8930

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

95th percentile

69%

Higher net margin than 95% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

98th percentile

377%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

128%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$869,837

Up $687,637 (+377%) from 2017

Net Assets

Up

$868,604

Up $687,736 (+380%) from 2017

Liabilities

Down

$1,233

Down $99 (-7.4%) from 2017

Revenue

Up

$996,573

Up $559,886 (+128%) from 2017

Expenses

Down

$308,837

Down $186,620 (-38%) from 2017

Net Income

Up

$687,736

Up $746,506 (+1270%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $374,942Liabilities 2011: $20Net Assets 2011: $374,9222011Assets 2012: $328,723Liabilities 2012: $0Net Assets 2012: $328,7232012Assets 2013: $318,429Liabilities 2013: $0Net Assets 2013: $318,4292013Assets 2014: $286,663Liabilities 2014: $0Net Assets 2014: $286,6632014Assets 2015: $258,769Liabilities 2015: $0Net Assets 2015: $258,7692015Assets 2016: $240,642Liabilities 2016: $1,004Net Assets 2016: $239,6382016Assets 2017: $182,200Liabilities 2017: $1,332Net Assets 2017: $180,8682017Assets 2018: $869,837Liabilities 2018: $1,233Net Assets 2018: $868,6042018Assets 2019: $1,056,984Liabilities 2019: $463Net Assets 2019: $1,056,5212019Assets 2020: $1,207,924Liabilities 2020: $2,018Net Assets 2020: $1,205,9062020Assets 2021: $1,281,624Liabilities 2021: $2,407Net Assets 2021: $1,279,2172021Assets 2022: $1,704,409Liabilities 2022: $216,640Net Assets 2022: $1,487,7692022Assets 2023: $1,702,521Liabilities 2023: $489,343Net Assets 2023: $1,213,1782023Assets 2024: $5,467,889Liabilities 2024: $9,645Net Assets 2024: $5,458,2442024

Highlighted filing

2018

Assets$869,837
Liabilities$1,233
Net Assets$868,604

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $364,736Expenses 2011: $397,042Net Income 2011: -$32,3062011Revenue 2012: $352,625Expenses 2012: $398,824Net Income 2012: -$46,1992012Expenses 2013: $379,4692013Revenue 2014: $379,005Expenses 2014: $410,771Net Income 2014: -$31,7662014Revenue 2015: $382,847Expenses 2015: $410,741Net Income 2015: -$27,8942015Revenue 2016: $395,994Expenses 2016: $415,125Net Income 2016: -$19,1312016Revenue 2017: $436,687Expenses 2017: $495,457Net Income 2017: -$58,7702017Revenue 2018: $996,573Expenses 2018: $308,837Net Income 2018: $687,7362018Revenue 2019: $243,027Expenses 2019: $55,110Net Income 2019: $187,9172019Revenue 2020: $262,987Expenses 2020: $113,602Net Income 2020: $149,3852020Revenue 2021: $222,613Expenses 2021: $149,302Net Income 2021: $73,3112021Revenue 2022: $508,487Expenses 2022: $245,786Net Income 2022: $262,7012022Revenue 2023: $229,318Expenses 2023: $503,909Net Income 2023: -$274,5912023Revenue 2024: $4,668,344Expenses 2024: $423,278Net Income 2024: $4,245,0662024

Highlighted filing

2018

Revenue$996,573
Expenses$308,837
Net Income$687,736
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 9, 2019
Return Version
2017v2.2
Gross Receipts
$996,573
Mission and Program Overview

Mission

St Joseph Community Land Trust was formed exclusively for charitable purposes, with a mission to own real estate and develop programs to support individuals and families who cannot otherwise afford housing in the Lake Tahoe region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$180,868$868,604▲ $687,736
Cash and Non-Interest-Bearing Accounts$145,515$426,172▲ $280,657
Land, Buildings, and Equipment, Net$140,000$140,000→ $0
Other Notes and Loans Receivable, Net$11,955$12,689▲ $734
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$182,200$869,837▲ $687,637
Other Assets Total$-115,270$290,976▲ $406,246
Liabilities
Accounts Payable and Accrued Expenses$1,332$1,121▼ $211
Deferred Revenue-$112-
Total Liabilities$1,332$1,233▼ $99
Net Assets / Fund Balance
Total Net Assets Fund Balance$180,868$868,604▲ $687,736
Total Liabilities and Net Assets / Fund Balance$182,200$869,837▲ $687,637

Asset Categories

AssetBook ValueDepreciationBasis
Land$140,000-$140,000
Other Land Buildings-$1,957$1,957
Other Assets Org$285,358--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arthur Lyn BarnettPresident
Jesse WalkerVice President
Allan Bisbee MDBoard Member
Frances P AllingBoard Member
Rev Murrough WallaceDirector
Karen FinkSecretary
MaryAnne BrandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,495
Program Service Revenue
$301,878
Investment Income
$675,200
Other Revenue
$0
All Other Contributions
$17,290
Change in Net Assets
$687,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$270,933
Salaries, Compensation, and Employee Benefits$37,904
Total Fundraising Expense$4,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,800$17,249$3,450$34,499
Payroll Taxes$1,362$1,703$340$3,405
Insurance$776$971$194$1,941
Fees for Services Accounting$752$940$188$1,880
Information Technology$508$635$127$1,270
Office Expenses$377$472$94$943
Advertising$219$274$55$548
Conferences and Meetings$105$132$26$263
Fees for Services Legal$60$75$15$150
Other Expenses$91$75$23$75
All Other Expenses$33--$33
Total Functional Expenses$281,367$22,905$4,565$308,837
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

Form 990 reviewed and accepted by Board before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board Review

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
St Joseph Community Land Trust
EIN
65-1166533
Phone
5305418930
Address
1041 Lyons Ave, South Lake Tahoe, CA 96150

Signing Officer

Name
MaryAnne Brand
Title
Treasurer
Signed
2019-01-09
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
10

Preparer

Firm
Olivo Zicko & Klover Cpas
Address
1158 EMERALD BAY RD, SOUTH LAKE TAHOE, CA 96150-6201
Preparer
David W Olivo CPA
Phone
5305411910
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The organization has partnered with City of South Lake Tahoe and Parasol Foundation to provide homeownership and financial skill training.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01703
IRS990/PayrollTaxesGrp/ProgramServicesAmt01362
IRS990/PayrollTaxesGrp/TotalAmt03405
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Application Fees
IRS990/ProgramServiceRevenueGrp/Desc1Developer Fees
IRS990/ProgramServiceRevenueGrp/Desc2Gross Rents - 51% SJC LLC
IRS990/ProgramServiceRevenueGrp/Desc3Ground Lease Fee
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146667
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2254586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146667
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2254586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3600
IRS990/ProgSrvcAccomActy2Grp/Desc0General program service expense incurred for various projects
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018295
IRS990/ProgSrvcAccomActy3Grp/Desc0Organization owns land on which a single family residence was built and sold to a moderate-income family. Organization receives monthly lease payments on the land.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt061913
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0186
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0456624
IRS990/PYProgramServiceRevenueAmt0374588
IRS990/PYRevenuesLessExpensesAmt0-58770
IRS990/PYSalariesCompEmpBnftPaidAmt038833
IRS990/PYTotalExpensesAmt0495457
IRS990/PYTotalRevenueAmt0436687
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0687736
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0180868
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0868604
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt017290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt061913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt013618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0113943
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0250
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0178
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0508
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0690
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01812
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98430
IRS990ScheduleA/PublicSupportPY170Pct00.98420
IRS990ScheduleA/PublicSupportTotal170Amt0113943
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt017290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt061913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt013618
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012964
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08158
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0113943
IRS990ScheduleA/TotalSupportAmt0115755
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0140000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0140000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13151
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2-33
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3285358
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Investment in Parasol Foundation
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Investment in Sierra Garden Apts
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Investment in SLTSG Apt Investors LP
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Investment in ST Jospeh Comm LLC
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01957
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01957
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0140000
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0290976
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: The organization has partnered with City of South Lake Tahoe and Parasol Foundation to provide homeownership and financial skill training.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 reviewed and accepted by Board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board Review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0204883003
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.51000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0Housing
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Saint Joseph Community LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt0398691
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfTotalIncomeAmt0254583
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt02020 West Kettleman
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Lodi
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd095242
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.47$0.01$5.46$4.67$0.42$4.25
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.49$1.21$0.23$0.50$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.22$1.49$0.51$0.25$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.22$0.15$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.26$0.11$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.24$0.06$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$1.00$0.31$0.69
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.44$0.50$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.40$0.42$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.38$0.41$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.38$0.41$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$0.38
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.35$0.40$0.05
2011Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.36$0.40$0.03