Civic Intelligence

Sutter Buttes Regional Land Trust

990 • Fiscal year 2015 • EIN 68-0204641

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 22, 2016

PO Box 3359Yuba City, CA 95992

(530) 755-3568

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

4th percentile

-112%

Higher net margin than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

78th percentile

$8,508

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-80%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$366,894

Down $94,155 (-20%) from 2014

Net Assets

Down

$366,894

Down $69,724 (-16%) from 2014

Liabilities

Down

$0

Down $24,431 (-100%) from 2014

Revenue

Down

$64,245

Down $251,224 (-80%) from 2014

Expenses

Down

$136,158

Down $51,484 (-27%) from 2014

Net Income

Down

-$71,913

Down $199,740 (-156%) from 2014

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $322,573Liabilities 2011: $3,3562011Assets 2012: $343,022Liabilities 2012: $13,759Net Assets 2012: $329,2622012Assets 2013: $317,255Liabilities 2013: $916Net Assets 2013: $316,3402013Assets 2014: $461,049Liabilities 2014: $24,431Net Assets 2014: $436,6182014Assets 2015: $366,894Liabilities 2015: $0Net Assets 2015: $366,8942015Assets 2016: $356,257Liabilities 2016: $54Net Assets 2016: $356,2032016Assets 2017: $369,627Liabilities 2017: $26Net Assets 2017: $369,6012017Assets 2018: $366,858Liabilities 2018: $44Net Assets 2018: $366,8142018Assets 2019: $382,379Liabilities 2019: $36Net Assets 2019: $382,3432019Assets 2020: $402,710Liabilities 2020: $0Net Assets 2020: $402,7102020Assets 2021: $392,793Liabilities 2021: $393Net Assets 2021: $392,4002021Assets 2022: $471,315Liabilities 2022: $13,550Net Assets 2022: $457,7652022Assets 2023: $15,355,805Liabilities 2023: $4,713,880Net Assets 2023: $10,641,9252023Assets 2024: $30,822,823Liabilities 2024: $3,014Net Assets 2024: $30,819,8092024

Highlighted filing

2015

Assets$366,894
Liabilities$0
Net Assets$366,894

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $80,952Expenses 2011: $69,461Net Income 2011: $11,4912011Revenue 2012: $103,752Expenses 2012: $96,220Net Income 2012: $7,5322012Revenue 2013: $134,634Expenses 2013: $130,883Net Income 2013: $3,7512013Revenue 2014: $315,469Expenses 2014: $187,642Net Income 2014: $127,8272014Revenue 2015: $64,245Expenses 2015: $136,158Net Income 2015: -$71,9132015Revenue 2016: $43,586Expenses 2016: $54,277Net Income 2016: -$10,6912016Revenue 2017: $85,132Expenses 2017: $71,734Net Income 2017: $13,3982017Revenue 2018: $57,360Expenses 2018: $60,147Net Income 2018: -$2,7872018Revenue 2019: $93,538Expenses 2019: $78,009Net Income 2019: $15,5292019Revenue 2020: $105,904Expenses 2020: $85,537Net Income 2020: $20,3672020Revenue 2021: $102,580Expenses 2021: $112,890Net Income 2021: -$10,3102021Revenue 2022: $189,187Expenses 2022: $110,725Net Income 2022: $78,4622022Revenue 2023: $7,688,115Expenses 2023: $260,535Net Income 2023: $7,427,5802023Revenue 2024: $20,432,646Expenses 2024: $254,762Net Income 2024: $20,177,8842024

Highlighted filing

2015

Revenue$64,245
Expenses$136,158
Net Income-$71,913
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 22, 2016
Return Version
2015v2.1
Gross Receipts
$80,602
Mission and Program Overview

Mission

To establish conservation easements in Yuba, Sutter, and Colusa counties.

Establish conservation easements in Yuba, Sutter, and Colusa counties. Work with 3 county landowners and governmental agencies to protect the Sutter Buttes and agricultural land from development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$199,775$199,682▼ $93
Investments in Publicly Traded Securities$102,398$137,963▲ $35,565
Inventories for Sale or Use$16,707$17,092▲ $385
Savings and Temporary Cash Investments$83,321$7,386▼ $75,935
Cash and Non-Interest-Bearing Accounts$61,493$3,959▼ $57,534
Prepaid Expenses and Deferred Charges$603$692▲ $89
Accounts Receivable-$120-
Total Assets$464,297$366,894▼ $97,403
Liabilities
Deferred Revenue$24,431--
Accounts Payable and Accrued Expenses$1,059--
Total Liabilities$25,490$0▼ $25,490
Net Assets / Fund Balance
Unrestricted Net Assets$285,611$228,931▼ $56,680
Temporarily Rstr Net Assets$142,500$127,267▼ $15,233
Permanently Rstr Net Assets$10,696$10,696→ $0
Total Net Assets Fund Balance$438,807$366,894▼ $71,913
Total Liabilities and Net Assets / Fund Balance$464,297$366,894▼ $97,403

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,751-
Land$191,994--
Equipment$7,688$10,083-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$10,696---$10,696
2014$10,696---$10,696
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Coleen MoreheadExecutive DirectorPT$8,508$8,508

Board Members and Trustees

NameTitle
Rick GeddesPresident
Babs CotterDirector
Joe ReusserDirector
Julie StarkDirector
Mike HubbarttDirector
Spencer MorrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,576
Program Service Revenue
$0
Investment Income
$2,285
Other Revenue
$3,384
All Other Contributions
$58,576
Change in Net Assets
$-71,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$78,586
Other Expenses$57,572
Total Fundraising Expense$10,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,294$21,292$6,388$70,974
Office Expenses$9,046$4,449$1,335$14,830
Occupancy$7,302$3,591$1,077$11,970
Payroll Taxes$4,643$2,284$685$7,612
Insurance$3,628$1,784$535$5,947
Fees for Services Management$608$4,735$428$5,771
Fees for Services Accounting$0$5,750$0$5,750
Conferences and Meetings$3,424$0$0$3,424
Depreciation Depletion$3,362$0$0$3,362
All Other Expenses$0$2,492$0$2,492
Other Expenses$0$1,141$0$1,141
Information Technology$337$166$49$552
Fees for Services Legal$0$20$0$20
Total Functional Expenses$77,957$47,704$10,497$136,158
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,647
Fundraising Gross Income$3,900
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Sutter Buttes Regional Land Trust
EIN
68-0204641
Phone
5307553568
Address
PO Box 3359, Yuba City, CA 95992

Signing Officer

Name
Rick Geddes
Title
President
Phone
5307553568
Signed
2016-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Geddes
Formed
1996
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
50

Preparer

Firm
Michael Shimizu CPA
Address
433 GLADSTONE CT, ROSEVILLE, CA 95747-6468
Preparer
Michael Shimizu
Phone
9169103439
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board of Directors review the Form 990 before it is finalized.

Pt VI, Line 15A

Governing documents are made available to the public upon request.

Pt VI, Line 15A

The Board of Directors review comparable salaries in the area. The Board approved an employment contract with the Executive Director for the 2014 year.

Financial Statement Notes

Pt II, Line 9

Conservation easements are not recorded as assets on the balance sheet. Property rights granted to the organization are restricted, cannot be sold, and convey only the right to restrict the use and development of land not owned by the organization.

Pt II, Line 5

Monitoring is a program of regularly inspecting and documenting the conditions of an easement to ensure conservation values are protected. Terms and conditions of the conservation easement are always consistent. Every easement has its own terms and conditions.

Pt V, Line 4

The endowment provides funding for stewardship of fee title properties.

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IRS990/ProgSrvcAccomActy3Grp/Desc0REPRESENT THE SUTTER REGIONAL LAND TRUST AT LOCAL ORGANIZATIONS AND EVENTS. ALSO APPEARED BEFORE LOCAL GOVERNMENT ORGANIZATIONS TO PRESENT INFORMATION ABOUT CONSERVATION EASEMENTS AS A WAY OF PROTECTING THE SUTTER BUTTES AND AGRICULTURAL PROPERTY IN THE THREE COUNTY AREA FROM DEVELOPMENT.
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt083321
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07386
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt058576
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0242664
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt045368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt028476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0440314
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02285
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01740
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0971
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0506
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0846
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt015841
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt080072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt057878
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt061862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0226047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02285
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01740
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0506
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0846
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06348
IRS990ScheduleA/InvestmentIncomeCYPct00.00940
IRS990ScheduleA/InvestmentIncomePYPct00.00840
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99060
IRS990ScheduleA/PublicSupportPY509Pct00.99160
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0666361
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt074417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0253058
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0145302
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0103246
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt090338
IRS990ScheduleA/Total509Grp/TotalAmt0666361
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0672709
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010696
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010696
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010696
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt010696
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt07688
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010083
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt017771
IRS990ScheduleD/ExpensesIncurredEnforcementAmt08317
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt00
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt0191994
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0191994
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02751
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02751
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0340
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Conservation easements are not recorded as assets on the balance sheet. Property rights granted to the organization are restricted, cannot be sold, and convey only the right to restrict the use and development of land not owned by the organization.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Monitoring is a program of regularly inspecting and documenting the conditions of an easement to ensure conservation values are protected. Terms and conditions of the conservation easement are always consistent. Every easement has its own terms and conditions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The endowment provides funding for stewardship of fee title properties.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II, Line 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt V, Line 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalAcreageCnt0419.7
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0199682
IRS990ScheduleD/TotalEasementsCnt04
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors review the Form 990 before it is finalized.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors review comparable salaries in the area. The Board approved an employment contract with the Executive Director for the 2014 year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0142500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0127267
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0464297
IRS990/TotalAssetsEOYAmt0366894
IRS990/TotalAssetsGrp/BOYAmt0464297
IRS990/TotalAssetsGrp/EOYAmt0366894
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058576
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010497
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt077957
IRS990/TotalFunctionalExpensesGrp/TotalAmt0136158
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025490
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt025490
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0438807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0366894
IRS990/TotalProgramServiceExpensesAmt077957
IRS990/TotalReportableCompFromOrgAmt08508
IRS990/TotalRevenueGrp/ExclusionAmt0-1462
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064245
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0464297
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0366894
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0285611
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0228931
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 3359
IRS990/USAddress/CityNm0Yuba City
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095992

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.8$0.00$30.8$20.4$0.25$20.2
2023Detailed filing. Detailed filing data is available for this year.$15.4$4.71$10.6$7.69$0.26$7.43
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.19$0.11$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.10$0.11$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.11$0.09$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.09$0.08$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.06$0.06$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.09$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.04$0.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.06$0.14$0.07
2014Summary only. Only limited summary data is available for this year.$0.46$0.02$0.44$0.32$0.19$0.13
2013Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.13$0.13$0.00
2012Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$0.10$0.10$0.01
2011Summary only. Only limited summary data is available for this year.$0.32$0.00$0.08$0.07$0.01