Civic Intelligence

Placer Land Trust

EIN 68-0223143 • 501(c)3 • Auburn, CA

Profile

LAND CONSERVATION

922 Lincoln WayAuburn, CA 95603

www.placerlandtrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.05x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

1.13x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

92nd percentile

57%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-1.1%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-36%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Up

$103,685,644

Up $9,133,891 (+9.7%) from 2023

Liabilities

Down

$3,317,608

Down $1,402,526 (-30%) from 2023

Net Assets

Up

$100,368,036

Up $10,536,417 (+12%) from 2023

Revenue

Up

$10,313,886

Up $5,887,206 (+133%) from 2023

Expenses

Up

$2,279,980

Up $682,696 (+43%) from 2023

Net Income

Up

$8,033,906

Up $5,204,510 (+184%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2015: $69,480,313Liabilities 2015: $3,836,038Net Assets 2015: $65,644,2752015Assets 2016: $68,986,961Liabilities 2016: $2,517,611Net Assets 2016: $66,469,3502016Assets 2017: $70,608,382Liabilities 2017: $2,625,015Net Assets 2017: $67,983,3672017Assets 2018: $74,712,692Liabilities 2018: $2,884,933Net Assets 2018: $71,827,7592018Assets 2019: $82,226,607Liabilities 2019: $2,929,032Net Assets 2019: $79,297,5752019Assets 2020: $84,453,858Liabilities 2020: $4,297,057Net Assets 2020: $80,156,8012020Assets 2021: $91,360,177Liabilities 2021: $4,586,287Net Assets 2021: $86,773,8902021Assets 2022: $90,375,925Liabilities 2022: $4,354,868Net Assets 2022: $86,021,0572022Assets 2023: $94,551,753Liabilities 2023: $4,720,134Net Assets 2023: $89,831,6192023Assets 2024: $103,685,644Liabilities 2024: $3,317,608Net Assets 2024: $100,368,0362024

Highlighted filing

2024

Assets$103,685,644
Liabilities$3,317,608
Net Assets$100,368,036

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Revenue 2015: $1,241,075Expenses 2015: $961,575Net Income 2015: $279,5002015Revenue 2016: $2,243,999Expenses 2016: $1,002,723Net Income 2016: $1,241,2762016Revenue 2017: $1,779,591Expenses 2017: $928,717Net Income 2017: $850,8742017Revenue 2018: $5,390,871Expenses 2018: $1,161,888Net Income 2018: $4,228,9832018Revenue 2019: $8,295,712Expenses 2019: $1,148,778Net Income 2019: $7,146,9342019Revenue 2020: $3,408,590Expenses 2020: $1,284,591Net Income 2020: $2,123,9992020Revenue 2021: $6,012,681Expenses 2021: $1,384,643Net Income 2021: $4,628,0382021Revenue 2022: $3,868,231Expenses 2022: $1,673,535Net Income 2022: $2,194,6962022Revenue 2023: $4,426,680Expenses 2023: $1,597,284Net Income 2023: $2,829,3962023Revenue 2024: $10,313,886Expenses 2024: $2,279,980Net Income 2024: $8,033,9062024

Highlighted filing

2024

Revenue$10,313,886
Expenses$2,279,980
Net Income$8,033,906

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 20, 2021
Return Version
2020v4.1
Gross Receipts
$13,936,404
Mission and Program Overview

Mission

LAND CONSERVATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,155,757$15,246,878▲ $4,091,121
Savings and Temporary Cash Investments$1,018,453$800,210▼ $218,243
Accounts Receivable$127,728$114,091▼ $13,637
Land, Buildings, and Equipment, Net$75,661$88,437▲ $12,776
Prepaid Expenses and Deferred Charges$39,108$16,052▼ $23,056
Cash and Non-Interest-Bearing Accounts$362$106▼ $256
Other Notes and Loans Receivable, Net$0--
Total Assets$84,453,858$91,360,177▲ $6,906,319
Other Assets Total$72,036,789$75,094,403▲ $3,057,614
Liabilities
Other Liabilities$3,856,300$4,191,146▲ $334,846
Accounts Payable and Accrued Expenses$257,417$362,647▲ $105,230
Mortgage Notes Payable Secured by Investment Property$145,438$0▼ $145,438
Deferred Revenue$37,902$32,494▼ $5,408
Total Liabilities$4,297,057$4,586,287▲ $289,230
Net Assets / Fund Balance
Net Assets With Donor Restrictions$77,275,967$82,727,471▲ $5,451,504
Net Assets Without Donor Restrictions$2,880,834$4,046,419▲ $1,165,585
Total Net Assets Fund Balance$80,156,801$86,773,890▲ $6,617,089
Total Liabilities and Net Assets / Fund Balance$84,453,858$91,360,177▲ $6,906,319

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,534$99,529$170,063
Other Land Buildings$17,903$43,652$61,555
Land$0--
Other Assets Org$38,877,966--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$3,643,120$981,500▲ $903,082$42,164$5,485,538
2020$3,454,575$136,550▲ $66,470$14,475$3,643,120
2019$2,111,870$1,186,434▲ $168,306$12,035$3,454,575
2018$1,583,856$462,600▲ $78,981$13,567$2,111,870
2017$1,195,132$285,987▲ $106,482$3,745$1,583,856
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff DarlingtonExecutive DirectorFT$142,899$142,899

Board Members and Trustees

NameTitle
Christine PieperPresident
Fred YeagerVice President
Amy EubankDirector
Barbara BrennerDirector
Doug HoustonDirector
John MarinDirector
Karen KeeneDirector
Rich FerreriaDirector
Jim Haagen-smitSecretary
Robert GilliomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,062,345
Program Service Revenue
$1,078,374
Investment Income
$822,939
Other Revenue
$49,023
All Other Contributions
$3,917,869
Change in Net Assets
$4,628,038

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded547$27,221Publicly Traded Prices
Other Non Cash Contri Table22$9,085Estimated Fair Market Value (FMV)
Other Non Cash Contri Table1$2,400Estimated Fair Market Value (FMV)
Other Non Cash Contri Table1$1,685Estimated Fair Market Value (FMV)
Total Noncash Contributions571$40,391-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,922,108
Revenue Not Reported on Financial Statements
$90,573
Revenue Not Reported on Form 990
$1,989,051
Other Revenue Adjustments
$90,573
Total Revenue per Audited Statements
$7,911,159
Total Revenue per Form 990
$6,012,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$957,413
Other Expenses$427,230
Total Fundraising Expense$139,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$449,445$144,928$78,147$672,520
Current Officers, Directors, Trustees, and Key Employees$95,499$30,795$16,605$142,899
Fees for Service Investment Mgmnt Fees$0$90,572$0$90,572
Other Employee Benefits$41,732$13,457$7,256$62,445
Occupancy$34,890$20,436$6,067$61,393
Payroll Taxes$40,860$13,176$7,104$61,140
Fees for Services Other$58,946$0$0$58,946
Fees for Services Accounting$30,271$28,318$0$58,589
Other Expenses$25,639$392$14$26,045
All Other Expenses$11,762$7,676$832$20,270
Information Technology$8,208$9,522$1,427$19,157
Pension Plan Contributions$12,303$3,967$2,139$18,409
Insurance$11,011$3,551$1,915$16,477
Depreciation Depletion$12,047$3,407$0$15,454
Office Expenses$8,344$2,401$4,535$15,280
Travel$4,432$637$430$5,499
Conferences and Meetings$3,043$1,363$0$4,406
Fees for Services Legal$3,508$230$0$3,738
Total Functional Expenses$865,676$379,803$139,164$1,384,643

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,384,643
Expenses per Audited Statements$1,294,070
Total Expenses per Audited Statements$1,294,070
Expenses Not Reported on Financial Statements$90,573
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,710
Fundraising Direct Expenses$24,237
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Conservator$72,710$72,710$19,037$53,673
Total Events$72,710$72,710$24,237$48,473
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Agencies$4,191,146
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Placer Land Trust
EIN
68-0223143
Phone
5308879222
Address
922 LINCOLN WAY, AUBURN, CA 95603

Signing Officer

Name
Christine Pieper
Title
President
Phone
5308879222
Signed
2021-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Darlington
Formed
1991
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
200

Preparer

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

Additional Explanations

Pt XII, Line 2C

No change in the oversight process this year.

Pt VI, Line 11B

A draft of the form 990 is made available to the board of directors before it is filed.

Pt VI, Line 12C

All members of the board of directors complete an annual questionnaire to monitor compliance with the organization's conflict of interest policy.

Pt VI, Line 15A

The board of directors completes an annual evaluation of the executive director's performance with input from various sources, including staff, organization volunteers, and supporters of the organization. The board of directors compares compensation to compensation of similar organization as is available. The board of directors discusses proposed adjustments and votes on a compensation amount.

Pt VI, Line 18

The organization makes its form 990 and related documents available to the public upon request.

Pt VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Financial Statement Notes

Pt II, Line 9

The organization capitalizes conservation easements in its financial statements. Easements are capitalized at acquisition cost (including pre-acquisition expenses) while contributed easements are capitalized at their estimated fair market value at the date of acquisition.

Pt II, Line 5

The organization has a written policy that it will monitor the legal compliance of easements in accordance with each easement agreement. The policy includes steps for monitoring, inspection, and enforcement of provisions.

Pt II, Line 3

NO CHANGES

Pt V, Line 4

Endowment funds are used to fund land conservation activities as specified by donor restriction or designation by the board of directors.

Pt XI, Line 4B

INVESTMENT EXPENSES

Pt XII, Line 4B

ROUNDING

Pt XI, Line 2D

ROUNDING

Raw XML AppendixShowing 400 of 654 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE PRIMARY FUNCTION OF PLACER LAND TRUST (PLT) IS TO PROTECT AGRICULTURAL AND NATURAL LAND FOR PUBLIC BENEFIT IN THE PLACER COUNTY REGION THROUGH ACQUISITION AND MANAGEMENT OF LAND AND/OR CONSERVATION EASEMENTS. OVER THIS FISCAL YEAR PLT HAS PROTECTED AN ADDITIONAL 226 ACRES THROUGH FIVE PROJECTS, BRINGING THE CUMULATIVE TOTAL OF LAND PROTECTED TO 11,956 ACRES. HIGHLIGHTS OF THE YEAR INCLUDE 1) 185 ADDITIONAL ACRES OF PROPERTY TO THE LAURSEN BEAR RIVER PRESERVE TO TOTAL 546 PROTECTED ACRES OF BLUE OAK WOODLAND AND ABOUT 1.5 MILES OF RIPARIAN HABITAT ALONG THE BANKS OF THE BEAR RIVER IN AUGURN. THE PRESERVE, TAKEN TOGETHER WITH OTHER PROTECTED LANDS, CREATES A BLOCK OF OVER 8,000 ACRES OF PROTECTED LANDS COVERING ABOUT 6 MILES OF THE LOWER BEAR RIVER. 2) THE GERJUOY NORTH FORK PRESERVE, 41 ACRES OF PROPERTY ALONG THE RIM OF THE NORTH FORK AMERICAN RIVER CANYON. THIS PROPERTY IS ADJACENT TO ANOTHER ACTIVE PROJECT SITE AND CLOSE TO OTHER PROTECTED LANDS, INCLUDING FEDERAL BLM LANDS AND OUR BAILEY NORTH FORK PRESERVE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0HABITAT STEWARDSHIP AND ENHANCEMENT-PLACER LAND TRUST ACTIVELY MANAGES PROPERTIES IT OWNS TO ENSURE PUBLIC BENEFIT IS PROTECTED FOR NOW AND FOREVER. WHERE AND WHEN CONDITIONS AND FUNDING ALLOW, WE WORK TO ENHANCE THE PUBLIC VALUE OF OUR PROPERTIES BY RESTORING WILDLIFE HABITAT, CONTROLLING NON-NATIVE INVASIVE WEEDS, REDUCING FUEL LOADS, IMPROVING PUBLIC ACCESS, ETC. FOR EXAMPLE, WE OWN VERNAL POOL PRESERVES IN WESTERN PLACER COUNTY INCLUDING DOTY RAVINE AND SWAINSONS' GRASSLAND PRESERVES, ON WHICH WE PROTECT ENDANGERED SPECIES, CONTROL NON-NATIVE INVASIVE SPECIES, RESTORE AND ENHANCE VERNAL POOL AND ASSOCIATED HABITAT, REDUCE FUEL LOADS, AND CONDUCT EDUCATIONAL TOURS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY ENGAGEMENT: WE BELIEVE THAT TIME SPENT IN NATURE GREATLY IMPROVES QUALITY OF LIFE AND RESEARCH SUPPORTS ITS MANY HEALTH BENEFITS. WE FOCUS ON CREATING OPPORTUNITIES THAT INCREASE ACCESS TO THE OUTDOORS ON OUR PRESERVES, INCLUDING 1) BUILDING OF TRAILS FOR HIKING, RUNNING, MOUNTAIN BIKING, AND HORSEBACK RIDING; 2) VOLUNTEER DOCENT-LED HIKES AND TOURS; 3) PARTNERSHIPS WITH OTHER RECREATION AND OUTDOOR EDUCATION ENTITIES FOR PUBLIC EXPERIENCES AND 4) LAND STEWARDSHIP ACTIVITIES SUCH AS SCOTCH BROOM CLEARING, TREE PLANTING, OR TRAIL MAINTENANCE. OUR OUTREACH EFFORTS ARE PRIMARILY VOLUNTEER-LED, AND TARGETED TO PEOPLE OF ALL AGES.
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