Civic Intelligence

Lassen Land and Trails Trust

990 • Fiscal year 2019 • EIN 68-0153733

Jan 01, 2019 to Dec 31, 2019 • Filed on May 28, 2020

PO Box 1461Susanville, CA 96130-1461

(530) 257-3252

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.47x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

62nd percentile

8.0%

Higher net margin than 62% 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

34th percentile

-1.3%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

2nd percentile

-71%

Faster revenue growth than 2% of similar nonprofits.

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

Assets

Down

$2,143,504

Down $28,514 (-1.3%) from 2018

Net Assets

Up

$2,054,879

Up $4,224 (+0.2%) from 2018

Liabilities

Down

$88,625

Down $32,738 (-27%) from 2018

Revenue

Down

$189,651

Down $464,554 (-71%) from 2018

Expenses

Down

$174,437

Down $461,802 (-73%) from 2018

Net Income

Down

$15,214

Down $2,752 (-15%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,240,204Liabilities 2011: $117,017Net Assets 2011: $1,123,1872011Assets 2012: $1,707,960Liabilities 2012: $92,925Net Assets 2012: $1,615,0352012Assets 2013: $1,645,321Liabilities 2013: $103,053Net Assets 2013: $1,542,2682013Assets 2014: $1,642,071Liabilities 2014: $88,379Net Assets 2014: $1,553,6922014Assets 2015: $1,695,191Liabilities 2015: $121,356Net Assets 2015: $1,573,8352015Assets 2016: $1,652,649Liabilities 2016: $83,444Net Assets 2016: $1,569,2052016Assets 2017: $1,653,523Liabilities 2017: $88,627Net Assets 2017: $1,564,8962017Assets 2018: $2,172,018Liabilities 2018: $121,363Net Assets 2018: $2,050,6552018Assets 2019: $2,143,504Liabilities 2019: $88,625Net Assets 2019: $2,054,8792019Assets 2020: $2,122,836Liabilities 2020: $63,126Net Assets 2020: $2,059,7102020Assets 2021: $2,161,226Liabilities 2021: $70,718Net Assets 2021: $2,090,5082021Assets 2022: $2,103,466Liabilities 2022: $31,240Net Assets 2022: $2,072,2262022Assets 2023: $2,206,273Liabilities 2023: $70,006Net Assets 2023: $2,136,2672023Assets 2024: $2,517,358Liabilities 2024: $243,890Net Assets 2024: $2,273,4682024

Highlighted filing

2019

Assets$2,143,504
Liabilities$88,625
Net Assets$2,054,879

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $79,245Expenses 2011: $190,893Net Income 2011: -$111,6482011Expenses 2012: $236,3342012Revenue 2013: $124,534Expenses 2013: $207,466Net Income 2013: -$82,9322013Revenue 2014: $246,160Expenses 2014: $251,798Net Income 2014: -$5,6382014Revenue 2015: $295,090Expenses 2015: $341,088Net Income 2015: -$45,9982015Revenue 2016: $156,438Expenses 2016: $153,037Net Income 2016: $3,4012016Revenue 2017: $120,266Expenses 2017: $160,208Net Income 2017: -$39,9422017Revenue 2018: $654,205Expenses 2018: $636,239Net Income 2018: $17,9662018Revenue 2019: $189,651Expenses 2019: $174,437Net Income 2019: $15,2142019Revenue 2020: $102,420Expenses 2020: $103,628Net Income 2020: -$1,2082020Revenue 2021: $147,635Expenses 2021: $122,383Net Income 2021: $25,2522021Revenue 2022: $128,495Expenses 2022: $135,100Net Income 2022: -$6,6052022Revenue 2023: $279,330Expenses 2023: $249,362Net Income 2023: $29,9682023Revenue 2024: $906,475Expenses 2024: $789,343Net Income 2024: $117,1322024

Highlighted filing

2019

Revenue$189,651
Expenses$174,437
Net Income$15,214
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 28, 2020
Return Version
2019v5.0
Gross Receipts
$189,651
Mission and Program Overview

Mission

To conserve significant natural and agricultural lands; to enhance and promote a regional trails network for public use.

To conserve all that makes our region home - water, wildlife, working lands - and enhancing our way of life through trails and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,898,674$1,893,975▼ $4,699
Savings and Temporary Cash Investments$150,295$150,295→ $0
Pledges and Grants Receivable$65,776$65,984▲ $208
Cash and Non-Interest-Bearing Accounts$52,755$28,025▼ $24,730
Accounts Receivable$4,225$4,225→ $0
Inventories for Sale or Use$293$1,000▲ $707
Total Assets$2,172,018$2,143,504▼ $28,514
Liabilities
Other Liabilities$80,000$70,000▼ $10,000
Accounts Payable and Accrued Expenses$41,363$18,625▼ $22,738
Total Liabilities$121,363$88,625▼ $32,738
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,880,105$1,885,293▲ $5,188
Net Assets With Donor Restrictions$170,550$169,586▼ $964
Total Net Assets Fund Balance$2,050,655$2,054,879▲ $4,224
Total Liabilities and Net Assets / Fund Balance$2,172,018$2,143,504▼ $28,514

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,797,255-$1,797,255
Buildings$88,709$98,845$187,554
Equipment$8,011$96,261$104,272

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018-$21,295--$150,295
2017$129,000---$129,000
2016$129,000---$129,000
2015$128,998$2--$129,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Erik JeffertsPresident
Andrew JohnsonBoard Member
Janyne LittleBoard Member
Melissa MccoyBoard Member
Tim GarrodBoard Member
William JohnsonBoard Member
Jeff FontanaSecretary
Carol Jean CurryTreasurer
Tim KeeseyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$124,053
Program Service Revenue
$54,898
Investment Income
$2,925
Other Revenue
$7,775
All Other Contributions
$25,501
Change in Net Assets
$15,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,948
Salaries, Compensation, and Employee Benefits$44,489
Total Fundraising Expense$12,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$48,610$188-$48,798
Other Salaries and Wages$22,879$7,398$9,332$39,609
Occupancy$11,316$5,907-$17,223
Insurance-$10,221-$10,221
Depreciation Depletion-$7,757-$7,757
Fees for Services Management$6,750--$6,750
Payroll Taxes$3,646$-290$1,524$4,880
Fees for Services Accounting-$4,587-$4,587
Other Expenses$2,847$4,631-$2,847
Office Expenses-$2,252$141$2,393
Information Technology-$531$1,365$1,896
Interest-$1,250-$1,250
Advertising-$175-$175
All Other Expenses$14,825$-29,910$88$-14,997
Total Functional Expenses$147,290$14,697$12,450$174,437
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
Other Liabilities$70,000
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 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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

This is a membership organization. Anyone may become a member with full rights and benefits by paying an annual dues. Members vote annually for members of the board. The board selects its own officers. No board member receives compensation.

Form 990, Page 6, Part VI, Line 7A

Members are not elected. Anyone may become a member by paying annual dues.

Form 990, Page 6, Part VI, Line 7B

The membership annually elects board members who make all decisions. Meetings of the board are open.

Form 990, Page 6, Part VI, Line 11B

All members of the board review the final financial statements used to prepare the 990. The finance committee reviews the return and makes a recommendation to the board. The board reviews the return and authorizes filing upon recommendation of the finance committee.

Form 990, Page 6, Part VI, Line 12C

All staff and board members are required to review, update, and sign their conflict of interest statement annually.

Form 990, Page 6, Part VI, Line 15A

Survey other non-profit organizations of comparable size, mission, and location.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents are made available to the public, donors, and members upon request.

Filing and Contact Details

Filer

Filer Name
Lassen Land & Trails Trust
EIN
68-0153733
Phone
5302573252
Address
PO BOX 1461, SUSANVILLE, CA 96130-1461

Signing Officer

Name
Carol Jean Curry
Title
Treasurer
Phone
5302573252
Signed
2020-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Jefferts
Formed
1988
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
105

Preparer

Firm
Carol Jean Curry CPA
Address
30 S ROOP ST, SUSANVILLE, CA 96130
Preparer
Carol Jean Curry CPA
Phone
5302572101
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are the backbone of the organization providing administration oversight (board members), expertise (committees), and labor to carry out the mission of the organization. During the calendar year 2018 volunteer tracked hours totaled 2400 hours. Volunteers receive no benefits nor any form of compensation.

Form 990, Page 2, Part III, Line 4A

Through conservation easements, the trust helps landowners preserve working landscapes as a living legacy while sustaining livelihoods in ranching, farming and timber. Today the trust is the steward of over 4,000 acres through member support. These lands help to buffer and connect the natural and wildlife corridors that define our landscape. In 2019, the trust began work with several new landowners to begin the multi-year process of protecting their land in perpetuity. The trust has partnered to bring over 100 miles of recreational trails to the area. Our trails attract thousands of visitors who also wisit our local businesses, and provide numerous benefits to our local community by providing access to the ourdoors and apportunities for exercise and recreation. The trust works with numerous public and private partners to maintain our trails and pursue new trails, as well as encouraging use of our trails through events such as the paiute meadows trail run, which brought runners from across the west and the rest of the us

Form 990, Part IX, Line 11G

Consulting 0 188 0 conservation & trails consultants 18,872 0 0 contractors 29,738 0 0 total 48,610 188 0

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Funds donated for the monitoring and enforcement of conservation easements are permanently restricted contributions. The investment earnings are accounted for as temporarily restricted net assets until expended on monitoring activities as called for in the conservation easement document. The purchase of a conservation easement is recorded at cost and is included in land assets. Donations for the purchase of the conservation easement are temporarily restricted until the acquizition is completed. Conservation easements owned by the organization have been purchased at fair market value as determined by independent appraisal.

Schedule D, Page 2, Part V, Line 4

Conservation easement endowment funds are permanently restricted. The funds are invested and the earnings provide revenue to be used to help fund the cost to monitor the conservation easement in accordance with the conservation earsement agreement. Investment earnings are temporarily restricted until expended on monitoring costs.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0INDIRECT BILLED COSTS
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04631
IRS990/OtherExpensesGrp/ProgramServicesAmt031677
IRS990/OtherExpensesGrp/ProgramServicesAmt14740
IRS990/OtherExpensesGrp/ProgramServicesAmt22847
IRS990/OtherExpensesGrp/TotalAmt031677
IRS990/OtherExpensesGrp/TotalAmt14740
IRS990/OtherExpensesGrp/TotalAmt24631
IRS990/OtherExpensesGrp/TotalAmt32847
IRS990/OtherLiabilitiesGrp/BOYAmt080000
IRS990/OtherLiabilitiesGrp/EOYAmt070000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09332
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07398
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022879
IRS990/OtherSalariesAndWagesGrp/TotalAmt039609
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01524
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0-290
IRS990/PayrollTaxesGrp/ProgramServicesAmt03646
IRS990/PayrollTaxesGrp/TotalAmt04880
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt065776
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt065984
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ERIK JEFFERTS
IRS990/PriorPeriodAdjustmentsAmt0-10990
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PAIUTE RUN
IRS990/ProgramServiceRevenueGrp/Desc1FARM TO TABLE
IRS990/ProgramServiceRevenueGrp/Desc2RAILS TO TRAILS FESTIVAL
IRS990/ProgramServiceRevenueGrp/Desc3FARMERS MARKET
IRS990/ProgramServiceRevenueGrp/Desc4HOMEBREW
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017458
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112163
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36355
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43891
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36355
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43891
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FARMERS MARKET IN SUSANVILLE PLAYS A CENTRAL ROLE IN OFFERING REGIONAL FARMERS AND RANCHERS A LOCAL MARKET FOR HEALTHY AND NUTRITIOUS FOODS - FROM FIELD TO TABLE - AND A GATHERING PLACE EACH WEEK FOR OUR COMMUNITY. THE TRUST CONTINUES TO HELP OUR COMMUNITY DISCOVER THE WONDER OF OUR NATURAL WORLD AND THE AREA WE LIVE IN THROUGH EDUCATION PROGRAMS INCLUDING THE ANNUAL NAURE CAMP FOR CHILDREN AND THE ONGOING DISCOVER LASSEN SERIES, WHICH BRINGS EXPERTS TO TEACH ABOUT LOCAL HISTORY, ECOLOGY, AND MORE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt032718
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0600357
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01925
IRS990/PYOtherExpensesAmt0587528
IRS990/PYOtherRevenueAmt01805
IRS990/PYProgramServiceRevenueAmt050118
IRS990/PYRevenuesLessExpensesAmt017966
IRS990/PYSalariesCompEmpBnftPaidAmt048711
IRS990/PYTotalExpensesAmt0636239
IRS990/PYTotalRevenueAmt0654205
IRS990/ReconcilationRevenueExpnssAmt015214
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07775
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150295
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0124053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0600357
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt073674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0104599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0265286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01167969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05677
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04700
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028127
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0148205
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97650
IRS990ScheduleA/PublicSupportPY170Pct00.98460
IRS990ScheduleA/PublicSupportTotal170Amt01167969
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0124053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0600357
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt073674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0104599
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0265286
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01167969
IRS990ScheduleA/TotalSupportAmt01196096
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt088709
IRS990ScheduleD/BuildingsGrp/DepreciationAmt098845
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0187554
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt021295
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0150295
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0129000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0129000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0129000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0129000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0128998
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt02
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0129000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08011
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096261
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104272
IRS990ScheduleD/LandGrp/BookValueAmt01797255
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01797255
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt070000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDS DONATED FOR THE MONITORING AND ENFORCEMENT OF CONSERVATION EASEMENTS ARE PERMANENTLY RESTRICTED CONTRIBUTIONS. THE INVESTMENT EARNINGS ARE ACCOUNTED FOR AS TEMPORARILY RESTRICTED NET ASSETS UNTIL EXPENDED ON MONITORING ACTIVITIES AS CALLED FOR IN THE CONSERVATION EASEMENT DOCUMENT. THE PURCHASE OF A CONSERVATION EASEMENT IS RECORDED AT COST AND IS INCLUDED IN LAND ASSETS. DONATIONS FOR THE PURCHASE OF THE CONSERVATION EASEMENT ARE TEMPORARILY RESTRICTED UNTIL THE ACQUIZITION IS COMPLETED. CONSERVATION EASEMENTS OWNED BY THE ORGANIZATION HAVE BEEN PURCHASED AT FAIR MARKET VALUE AS DETERMINED BY INDEPENDENT APPRAISAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONSERVATION EASEMENT ENDOWMENT FUNDS ARE PERMANENTLY RESTRICTED. THE FUNDS ARE INVESTED AND THE EARNINGS PROVIDE REVENUE TO BE USED TO HELP FUND THE COST TO MONITOR THE CONSERVATION EASEMENT IN ACCORDANCE WITH THE CONSERVATION EARSEMENT AGREEMENT. INVESTMENT EARNINGS ARE TEMPORARILY RESTRICTED UNTIL EXPENDED ON MONITORING COSTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01893975
IRS990ScheduleD/TotalLiabilityAmt070000
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE THE BACKBONE OF THE ORGANIZATION PROVIDING ADMINISTRATION OVERSIGHT (BOARD MEMBERS), EXPERTISE (COMMITTEES), AND LABOR TO CARRY OUT THE MISSION OF THE ORGANIZATION. DURING THE CALENDAR YEAR 2018 VOLUNTEER TRACKED HOURS TOTALED 2400 HOURS. VOLUNTEERS RECEIVE NO BENEFITS NOR ANY FORM OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THROUGH CONSERVATION EASEMENTS, THE TRUST HELPS LANDOWNERS PRESERVE WORKING LANDSCAPES AS A LIVING LEGACY WHILE SUSTAINING LIVELIHOODS IN RANCHING, FARMING AND TIMBER. TODAY THE TRUST IS THE STEWARD OF OVER 4,000 ACRES THROUGH MEMBER SUPPORT. THESE LANDS HELP TO BUFFER AND CONNECT THE NATURAL AND WILDLIFE CORRIDORS THAT DEFINE OUR LANDSCAPE. IN 2019, THE TRUST BEGAN WORK WITH SEVERAL NEW LANDOWNERS TO BEGIN THE MULTI-YEAR PROCESS OF PROTECTING THEIR LAND IN PERPETUITY. THE TRUST HAS PARTNERED TO BRING OVER 100 MILES OF RECREATIONAL TRAILS TO THE AREA. OUR TRAILS ATTRACT THOUSANDS OF VISITORS WHO ALSO WISIT OUR LOCAL BUSINESSES, AND PROVIDE NUMEROUS BENEFITS TO OUR LOCAL COMMUNITY BY PROVIDING ACCESS TO THE OURDOORS AND APPORTUNITIES FOR EXERCISE AND RECREATION. THE TRUST WORKS WITH NUMEROUS PUBLIC AND PRIVATE PARTNERS TO MAINTAIN OUR TRAILS AND PURSUE NEW TRAILS, AS WELL AS ENCOURAGING USE OF OUR TRAILS THROUGH EVENTS SUCH AS THE PAIUTE MEADOWS TRAIL RUN, WHICH BROUGHT RUNNERS FROM ACROSS THE WEST AND THE REST OF THE US
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS IS A MEMBERSHIP ORGANIZATION. ANYONE MAY BECOME A MEMBER WITH FULL RIGHTS AND BENEFITS BY PAYING AN ANNUAL DUES. MEMBERS VOTE ANNUALLY FOR MEMBERS OF THE BOARD. THE BOARD SELECTS ITS OWN OFFICERS. NO BOARD MEMBER RECEIVES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ARE NOT ELECTED. ANYONE MAY BECOME A MEMBER BY PAYING ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MEMBERSHIP ANNUALLY ELECTS BOARD MEMBERS WHO MAKE ALL DECISIONS. MEETINGS OF THE BOARD ARE OPEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL MEMBERS OF THE BOARD REVIEW THE FINAL FINANCIAL STATEMENTS USED TO PREPARE THE 990. THE FINANCE COMMITTEE REVIEWS THE RETURN AND MAKES A RECOMMENDATION TO THE BOARD. THE BOARD REVIEWS THE RETURN AND AUTHORIZES FILING UPON RECOMMENDATION OF THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL STAFF AND BOARD MEMBERS ARE REQUIRED TO REVIEW, UPDATE, AND SIGN THEIR CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SURVEY OTHER NON-PROFIT ORGANIZATIONS OF COMPARABLE SIZE, MISSION, AND LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COPIES OF GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC, DONORS, AND MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CONSULTING 0 188 0 CONSERVATION & TRAILS CONSULTANTS 18,872 0 0 CONTRACTORS 29,738 0 0 TOTAL 48,610 188 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02172018
IRS990/TotalAssetsEOYAmt02143504
IRS990/TotalAssetsGrp/BOYAmt02172018
IRS990/TotalAssetsGrp/EOYAmt02143504
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0124053
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012450
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0147290
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121363
IRS990/TotalLiabilitiesEOYAmt088625
IRS990/TotalLiabilitiesGrp/BOYAmt0121363
IRS990/TotalLiabilitiesGrp/EOYAmt088625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02050655
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02054879
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03449
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03449
IRS990/TotalProgramServiceExpensesAmt0147290
IRS990/TotalProgramServiceRevenueAmt054898
IRS990/TotalRevenueGrp/ExclusionAmt010700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054898
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189651
IRS990/TotalVolunteersCnt0105
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02172018
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02143504

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.$2.52$0.24$2.27$0.91$0.79$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.21$0.07$2.14$0.28$0.25$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.03$2.07$0.13$0.14$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.16$0.07$2.09$0.15$0.12$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.06$2.06$0.10$0.10$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.14$0.09$2.05$0.19$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.12$2.05$0.65$0.64$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.09$1.56$0.12$0.16$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.08$1.57$0.16$0.15$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.12$1.57$0.30$0.34$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.64$0.09$1.55$0.25$0.25$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.10$1.54$0.12$0.21$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.09$1.62$0.24
2011Summary only. Only limited summary data is available for this year.$1.24$0.12$1.12$0.08$0.19$0.11