Civic Intelligence

Landpaths

990 • Fiscal year 2015 • EIN 68-0328590

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2016

618 Fourth Street 217Santa Rosa, CA 95404

(707) 544-7284

Siviq Scores

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

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.27x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

63rd percentile

4.3%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

50%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$6,394,831

Up $264,441 (+4.3%) from 2014

Net Assets

Up

$6,041,953

Up $711,092 (+13%) from 2014

Liabilities

Down

$352,878

Down $446,651 (-56%) from 2014

Revenue

Up

$1,317,715

Up $439,975 (+50%) from 2014

Expenses

Down

$954,716

Down $13,304 (-1.4%) from 2014

Net Income

Up

$362,999

Up $453,279 (+502%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $3,112,714Liabilities 2010: $84,635Net Assets 2010: $3,028,0792010Assets 2011: $3,134,060Liabilities 2011: $92,757Net Assets 2011: $3,041,3032011Assets 2012: $4,685,207Liabilities 2012: $105,011Net Assets 2012: $4,580,1962012Assets 2013: $5,698,195Liabilities 2013: $327,414Net Assets 2013: $5,370,7812013Assets 2014: $6,130,390Liabilities 2014: $799,529Net Assets 2014: $5,330,8612014Assets 2015: $6,394,831Liabilities 2015: $352,878Net Assets 2015: $6,041,9532015Assets 2016: $6,592,554Liabilities 2016: $173,719Net Assets 2016: $6,418,8352016Assets 2017: $8,814,152Liabilities 2017: $133,515Net Assets 2017: $8,680,6372017Assets 2018: $9,510,049Liabilities 2018: $170,407Net Assets 2018: $9,339,6422018Assets 2019: $9,458,091Liabilities 2019: $227,340Net Assets 2019: $9,230,7512019Assets 2020: $16,887,558Liabilities 2020: $426,740Net Assets 2020: $16,460,8182020Assets 2021: $20,463,562Liabilities 2021: $326,668Net Assets 2021: $20,136,8942021Assets 2022: $19,317,306Liabilities 2022: $352,043Net Assets 2022: $18,965,2632022Assets 2023: $20,190,352Liabilities 2023: $563,315Net Assets 2023: $19,627,0372023Assets 2024: $20,296,116Liabilities 2024: $1,009,091Net Assets 2024: $19,287,0252024Assets 2025: $24,566,720Liabilities 2025: $1,784,646Net Assets 2025: $22,782,0742025

Highlighted filing

2015

Assets$6,394,831
Liabilities$352,878
Net Assets$6,041,953

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2010: $903,835Expenses 2010: $723,105Net Income 2010: $180,7302010Expenses 2011: $836,9122011Revenue 2012: $1,987,840Expenses 2012: $455,120Net Income 2012: $1,532,7202012Expenses 2013: $798,1372013Revenue 2014: $877,740Expenses 2014: $968,020Net Income 2014: -$90,2802014Revenue 2015: $1,317,715Expenses 2015: $954,716Net Income 2015: $362,9992015Revenue 2016: $1,626,511Expenses 2016: $1,231,812Net Income 2016: $394,6992016Revenue 2017: $3,482,583Expenses 2017: $1,286,773Net Income 2017: $2,195,8102017Revenue 2018: $2,065,610Expenses 2018: $1,427,347Net Income 2018: $638,2632018Revenue 2019: $1,488,431Expenses 2019: $1,615,979Net Income 2019: -$127,5482019Revenue 2020: $8,808,623Expenses 2020: $1,620,029Net Income 2020: $7,188,5942020Revenue 2021: $4,885,990Expenses 2021: $1,797,981Net Income 2021: $3,088,0092021Revenue 2022: $1,041,711Expenses 2022: $2,213,342Net Income 2022: -$1,171,6312022Revenue 2023: $3,117,948Expenses 2023: $2,456,174Net Income 2023: $661,7742023Revenue 2024: $3,119,491Expenses 2024: $2,878,037Net Income 2024: $241,4542024Revenue 2025: $6,581,248Expenses 2025: $3,086,199Net Income 2025: $3,495,0492025

Highlighted filing

2015

Revenue$1,317,715
Expenses$954,716
Net Income$362,999
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2016
Return Version
2014v6.0
Gross Receipts
$1,317,715
Mission and Program Overview

Mission

LandPaths' mission is to foster a love of the land in Sonoma County. LandPaths creates ways for people to experience the beauty, understand the value, and assist in healing the land in their local communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,766,287$4,799,455▲ $33,168
Pledges and Grants Receivable$416,000$353,386▼ $62,614
Cash and Non-Interest-Bearing Accounts$228,196$276,085▲ $47,889
Accounts Receivable$40,706$165,733▲ $125,027
Prepaid Expenses and Deferred Charges$9,627$12,184▲ $2,557
Savings and Temporary Cash Investments$738$739▲ $1
Other Notes and Loans Receivable, Net-$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-
Total Assets$6,130,390$6,394,831▲ $264,441
Other Assets Total$668,836$787,249▲ $118,413
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,000$250,000→ $0
Accounts Payable and Accrued Expenses$68,466$73,649▲ $5,183
Deferred Revenue$481,063$29,229▼ $451,834
Total Liabilities$799,529$352,878▼ $446,651
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,269,427$4,926,187▲ $656,760
Permanently Rstr Net Assets$888,000$888,000→ $0
Unrestricted Net Assets$173,434$227,766▲ $54,332
Total Net Assets Fund Balance$5,330,861$6,041,953▲ $711,092
Total Liabilities and Net Assets / Fund Balance$6,130,390$6,394,831▲ $264,441

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,710,193-$4,710,193
Leasehold Improvements$51,384$24,321$75,705
Equipment$37,878$20,783$58,661

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$888,000---$888,000
2013$888,000---$888,000
2012$200,000$688,000--$888,000
2011$200,000---$200,000
2010$100,000$100,000--$200,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig AndersonExecutive DirecFT$118,255$16,195$134,450

Board Members and Trustees

NameTitle
Bruce KinnisonChairman
Beth WyattDirector
Joan VilmsDirector
Michael EllisDirector
Steven WoodsideDirector
Tim ChoateDirector
Gordon StewartSecretary
Steve MeachamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$865,970
Program Service Revenue
$396,670
Investment Income
$55,075
Other Revenue
$0
All Other Contributions
$823,257
Change in Net Assets
$362,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,317,715
Total Revenue per Audited Statements
$1,317,715
Total Revenue per Form 990
$1,317,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$679,546
Other Expenses$275,170
Total Fundraising Expense$55,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$301,622$108,073$22,499$432,194
Current Officers, Directors, Trustees, and Key Employees$93,831$33,620$6,999$134,450
Other Employee Benefits$38,854$24,150$3,270$66,274
Payroll Taxes$31,416$12,889$2,323$46,628
Occupancy-$37,296-$37,296
Fees for Services Other$15,352$17,235$2,200$34,787
Payment Travel Entrtnmnt Publicly Ofcl$24,513$1,131$1,272$26,916
Office Expenses$3,559$14,419$5,594$23,572
Other Expenses$488$10,496$1,042$10,984
Insurance-$10,132-$10,132
Depreciation Depletion$4,428$3,315-$7,743
Fees for Services Accounting-$4,092-$4,092
Advertising--$2,545$2,545
All Other Expenses$86,564$-93,593$7,029$0
Total Functional Expenses$692,850$206,012$55,854$954,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$954,716
Total Expenses per Audited Statements$954,716
Total Expenses per Form 990$954,716
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
Audit committee
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
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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 draft is reviewed first by staff and the Finance Committee. Once changes (if any) are completed, the draft is approved by the Board of Directors either upon review at a Board Meeting or via email.

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

There is a standing line item on the monthly Board of Directors agenda in which the Board Chair asks at the beginning of the meeting if there are any conflicts of interest on any agenda item.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. Any voting member of the governing board or of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with LandPaths conflict of interest requirements and policies incorporated herein by this reference, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: (a)the terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation. (b)all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(I) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1.is not the person who is the subject of compensation arrangement, or a family member of such person; 2.is not in an employment relationship subject to the direction or control of the person who is the subject of compensation arrangement 3.does not receive compensation or other payments subject to approval by the person who is the subject of compensation arrangement 4.has no material financial interest affected by the compensation arrangement; and 5.does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. (c)the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1.compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size and purpose and with similar resources. 2.the availability of similar services in the geographic area of this organization. 3.current compensation surveys compiled by independent firms. 4.actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. 5.As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. (d) the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved. 2.the members of the board or compensation committee who were pr

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

Available Upon request

Filing and Contact Details

Filer

Filer Name
Landpaths
EIN
68-0328590
Phone
7075447284
Address
618 Fourth Street 217, Santa Rosa, CA 95404

Signing Officer

Name
Craig Anderson
Title
Executive Director
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Anderson
Formed
1994
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
462

Preparer

Firm
Goranson and Associates Inc
Address
717 College Avenue First Floor, Santa Rosa, CA 95404
Preparer
Susan E Goranson
Phone
7075421256
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

SUSTAINABILITY

Part X : FIN48 Footnote

LandPaths is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined LandPaths is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of LandPaths considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to LandPaths status as a not-for-profit entity. Management believes LandPaths met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax; therefore no provision for income taxes has been provided in these financial statements. LandPaths tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Environmental Education: Landpaths creates models for impactful environmental education. We draw heavily on research finding that multi-day programs and consistent mentors are key factors that increase the long term impact on a childs relationship and attitudes toward nature.In Our Own BackYard is a nature awareness program built to enhance student connection and confidence in the outdoors. In Our Own BackYard, school-based, provides an in-depth experience with 4-full day field trips, and 2 classroom visits over the course of the school year, averaging 20 hours in the field per student. In Our Own BackYard curriculum correlates with many of the state and federal science, math, language arts and physical education standards, and anticipates strong alignment with Common Core and Next Generation Science Standards. In Our Own BackYard serves approximately 850 students, primarily from schools with over 50% of the student body qualifying for free and reduce lunch.LandPaths piloted a teen-focused program, Inspired Forward. Built on the In Our Own BackYard model, Inspired forward is a field based, multi-day program. Inspirited forward is unique offering to youth at-risk providing experiential learning opportunities and tackling teen issues of gang prevention drugs and other challenges through developing a strong sense of belonging, confidence and leadership while role-modeling positive choice. Inspired Forward is free to schools and partner organizations serving low-income communities.LandPaths Owl Camp is a nature based summer emersion program for kids from 6-13 years old. Owl Camp offers a rich place for children to explore the natural work, test out new ideas and experience the freedom of child-directed, open-ended learning through nature exploration and play guided in small groups by expert educators. Each summer as children work through how to build a fort, experiment with art, or discover native plants and animals, they are exercising btheir brains in important ways and building a memorable connection with the land in every step. Landpaths aggressive scholarship program offers tuition assistance to at least 30% of campers every year.
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IRS990/ProgSrvcAccomActy3Grp/Desc0People Powered Parks: LandPaths champions community conservation on our own lands and lands we assist in managing for Agency partners. LandPaths owns four unique preserves in Sonoma County: Bohemia Ecological Preserve and Grove of the Old Trees in West County, Rancho Mark West in northeast Santa Rosa, and Riddell Preserve in the Healdsburg area. Totaling over 1,100 protected acres of land in Sonoma County, the properties are diverse in habitat values, from old growth redwoods, serpentine soils and associated plant community, madrone and oak woodland, to salmon bearing creeks. Our Preserves originate with shared values between the landowner and LandPathsvalues of land stewardship and community engagement. LandPaths actively takes care of these lands with on-going community investments to remove non-native plant species and planting natives to improve native wildlife habitat, repairing old ranch roads to improve water quality and steelhead spawning habitat, and building trails for future public use. In a unique agreement with the City of Healdsburg, Fitch Mountain, after three years, will become a wildland City Preserve.LandPaths People Powered Parks model has also assisted agencies transition properties to public parks. LandPaths currently assists with: (1) Bayer Farm, LandPaths farm-based park in the lowest income area of Santa Rosa in partnership with the City of Santa Rosa, serving 40 families with garden allotments, and over 1,000 community residents and school-age youth, many visiting repeatedly throughout the year(2) Healdsburg Ridge, with 155 acres of natural open space, with the City of Healdsburg, and (3) Willow Creek, a permit-for access model LandPaths introduced to the County and critical component to the protection of the 3,300 acre property by CA State Parks. People Powered Parks foster individual and community commitments to nature and community.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.6$1.78$22.8$6.58$3.09$3.50
2024Detailed filing. Detailed filing data is available for this year.$20.3$1.01$19.3$3.12$2.88$0.24
2023Detailed filing. Detailed filing data is available for this year.$20.2$0.56$19.6$3.12$2.46$0.66
2022Detailed filing. Detailed filing data is available for this year.$19.3$0.35$19.0$1.04$2.21$1.17
2021Detailed filing. Detailed filing data is available for this year.$20.5$0.33$20.1$4.89$1.80$3.09
2020Detailed filing. Detailed filing data is available for this year.$16.9$0.43$16.5$8.81$1.62$7.19
2019Detailed filing. Detailed filing data is available for this year.$9.46$0.23$9.23$1.49$1.62$0.13
2018Detailed filing. Detailed filing data is available for this year.$9.51$0.17$9.34$2.07$1.43$0.64
2017Detailed filing. Detailed filing data is available for this year.$8.81$0.13$8.68$3.48$1.29$2.20
2016Detailed filing. Detailed filing data is available for this year.$6.59$0.17$6.42$1.63$1.23$0.39
2015Detailed filing. Detailed filing data is available for this year.$6.39$0.35$6.04$1.32$0.95$0.36
2014Detailed filing. Detailed filing data is available for this year.$6.13$0.80$5.33$0.88$0.97$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$0.33$5.37$0.80
2012Summary only. Only limited summary data is available for this year.$4.69$0.11$4.58$1.99$0.46$1.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.09$3.04$0.84
2010Summary only. Only limited summary data is available for this year.$3.11$0.08$3.03$0.90$0.72$0.18