Civic Intelligence

St. Joseph Community Land Trust

990 • Fiscal year 2019 • EIN 65-1166533

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 30, 2020

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

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

96th percentile

77%

Higher net margin than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,056,984

Up $187,147 (+22%) from 2018

Net Assets

Up

$1,056,521

Up $187,917 (+22%) from 2018

Liabilities

Down

$463

Down $770 (-62%) from 2018

Revenue

Down

$243,027

Down $753,546 (-76%) from 2018

Expenses

Down

$55,110

Down $253,727 (-82%) from 2018

Net Income

Down

$187,917

Down $499,819 (-73%) from 2018

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

2019

Assets$1,056,984
Liabilities$463
Net Assets$1,056,521

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

2019

Revenue$243,027
Expenses$55,110
Net Income$187,917
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 30, 2020
Return Version
2018v3.1
Gross Receipts
$243,027
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$868,604$1,056,521▲ $187,917
Cash and Non-Interest-Bearing Accounts$426,172$598,252▲ $172,080
Land, Buildings, and Equipment, Net$140,000$140,000→ $0
Other Notes and Loans Receivable, Net$12,689$8,116▼ $4,573
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$869,837$1,056,984▲ $187,147
Other Assets Total$290,976$310,616▲ $19,640
Liabilities
Accounts Payable and Accrued Expenses$1,121$326▼ $795
Deferred Revenue$112$137▲ $25
Total Liabilities$1,233$463▼ $770
Net Assets / Fund Balance
Total Net Assets Fund Balance$868,604$1,056,521▲ $187,917
Total Liabilities and Net Assets / Fund Balance$869,837$1,056,984▲ $187,147

Asset Categories

AssetBook ValueDepreciationBasis
Land$140,000-$140,000
Other Land Buildings-$1,957$1,957
Other Assets Org$254,998--
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$18,905
Program Service Revenue
$234,170
Investment Income
$-10,048
Other Revenue
$0
All Other Contributions
$15,880
Change in Net Assets
$187,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$30,779
Other Expenses$24,331
Total Fundraising Expense$3,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,218$14,023$2,805$28,046
Payroll Taxes$1,093$1,367$273$2,733
Insurance$836$1,045$209$2,090
Fees for Services Accounting$722$903$180$1,805
Office Expenses$644$806$161$1,611
Information Technology$315$394$79$788
Other Expenses$191$239$48$478
All Other Expenses$105$256$26$387
Conferences and Meetings$107$133$27$267
Advertising$93$116$23$232
Fees for Services Legal$48$60$12$120
Total Functional Expenses$31,618$19,598$3,894$55,110
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
2020-06-30
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
6
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: Organization has developed a program to help families with school age children move from motels to apartments by making available interest free loans to use for security deposit and first months rent. The organization also has a program to provide it's members with small, no interest loans to cover unforseen emergencies. OTHER PROGRAM SERVICES 5: 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/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/RelatedOrExemptFuncIncomeAmt0100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1233470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1233470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2600
IRS990/ProgSrvcAccomActy2Grp/Desc0Organization has developed a program to help families with school age children move from motels to apartments by making available interest free loans to use for security deposit and first months rent. The organization also has a program to provide it's members with small, no interest loans to cover unforseen emergencies.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01867
IRS990/ProgSrvcAccomActy3Grp/Desc0Organization is a managing general partner in a partnership that owns and operates low income apartment complex in South Lake Tahoe. In addition to managing operations, the organization is also overseeing the rehabilitation of the property.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07041
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0233470
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt019495
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0675200
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0270933
IRS990/PYProgramServiceRevenueAmt0301878
IRS990/PYRevenuesLessExpensesAmt0687736
IRS990/PYSalariesCompEmpBnftPaidAmt037904
IRS990/PYTotalExpensesAmt0308837
IRS990/PYTotalRevenueAmt0996573
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0187917
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0868604
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01056521
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt018905
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt061913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013618
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0124690
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-10048
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0250
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0178
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0508
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0-8926
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.98430
IRS990ScheduleA/PublicSupportTotal170Amt0124690
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt018905
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt061913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt013618
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012964
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0124690
IRS990ScheduleA/TotalSupportAmt0115764
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0140000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0140000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt050000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt23151
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3-33
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4254998
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Ease Home Fune - El Dorado Comm Fndn
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Investment in Parasol Foundation
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Investment in Sierra Garden Apts
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Investment in SLTSG Apt Investors LP
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4Investment in ST Jospeh Comm LLC
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01957
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01957
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0140000
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0310616
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Organization has developed a program to help families with school age children move from motels to apartments by making available interest free loans to use for security deposit and first months rent. The organization also has a program to provide it's members with small, no interest loans to cover unforseen emergencies. OTHER PROGRAM SERVICES 5: 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/USAddress/AddressLine1Txt02020 West Kettleman
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Lodi
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd095242
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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