Civic Intelligence

Cayucos Land Conservancy

990 • Fiscal year 2014 • EIN 77-0506896

Jan 01, 2014 to Dec 31, 2014 • Filed on May 13, 2015

PO Box 336Cayucos, CA 93430

(805) 995-2046

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

80th percentile

23%

Higher net margin than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

1.5%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

6th percentile

-42%

Faster revenue growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$773,317

Up $11,591 (+1.5%) from 2013

Net Assets

Up

$773,295

Up $11,569 (+1.5%) from 2013

Liabilities

Up

$22

Up $22 from 2013

Revenue

Down

$51,367

Down $37,279 (-42%) from 2013

Expenses

Up

$39,798

Up $17,449 (+78%) from 2013

Net Income

Down

$11,569

Down $54,728 (-83%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $573,267Liabilities 2010: $0Net Assets 2010: $573,2672010Assets 2011: $577,437Liabilities 2011: $0Net Assets 2011: $577,4372011Assets 2012: $695,429Liabilities 2012: $0Net Assets 2012: $695,4292012Assets 2013: $761,726Liabilities 2013: $0Net Assets 2013: $761,7262013Assets 2014: $773,317Liabilities 2014: $22Net Assets 2014: $773,2952014Assets 2015: $833,690Liabilities 2015: $29Net Assets 2015: $833,6612015Assets 2016: $961,186Liabilities 2016: $0Net Assets 2016: $961,1862016Assets 2017: $1,037,475Liabilities 2017: $0Net Assets 2017: $1,037,4752017Assets 2018: $1,314,192Liabilities 2018: $0Net Assets 2018: $1,314,1922018Assets 2019: $1,670,520Liabilities 2019: $0Net Assets 2019: $1,670,5202019Assets 2020: $2,155,201Liabilities 2020: $0Net Assets 2020: $2,155,2012020Assets 2021: $2,365,893Liabilities 2021: $0Net Assets 2021: $2,365,8932021Assets 2022: $2,266,198Liabilities 2022: $0Net Assets 2022: $2,266,1982022Assets 2023: $2,613,053Liabilities 2023: $0Net Assets 2023: $2,613,0532023Assets 2024: $3,108,499Liabilities 2024: $0Net Assets 2024: $3,108,4992024

Highlighted filing

2014

Assets$773,317
Liabilities$22
Net Assets$773,295

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $27,7902010Expenses 2011: $17,8602011Expenses 2012: $18,1582012Revenue 2013: $88,646Expenses 2013: $22,349Net Income 2013: $66,2972013Revenue 2014: $51,367Expenses 2014: $39,798Net Income 2014: $11,5692014Revenue 2015: $51,011Expenses 2015: $55,120Net Income 2015: -$4,1092015Revenue 2016: $169,552Expenses 2016: $42,027Net Income 2016: $127,5252016Revenue 2017: $206,966Expenses 2017: $32,127Net Income 2017: $174,8392017Revenue 2018: $305,593Expenses 2018: $28,876Net Income 2018: $276,7172018Revenue 2019: $297,935Expenses 2019: $33,028Net Income 2019: $264,9072019Revenue 2020: $505,323Expenses 2020: $152,552Net Income 2020: $352,7712020Revenue 2021: $176,907Expenses 2021: $31,987Net Income 2021: $144,9202021Revenue 2022: $205,083Expenses 2022: $53,078Net Income 2022: $152,0052022Revenue 2023: $226,501Expenses 2023: $45,997Net Income 2023: $180,5042023Revenue 2024: $820,128Expenses 2024: $439,097Net Income 2024: $381,0312024

Highlighted filing

2014

Revenue$51,367
Expenses$39,798
Net Income$11,569
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 13, 2015
Return Version
2014v5.0
Gross Receipts
$51,367
Mission and Program Overview

Mission

The primary purposes of the Cayucos Land Conservancy are the acquisition, preservation and management of the open space, and promoting the passive recreational use, of the land surrounding Cayucos, California. "preserving our important places for future generations."

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$522,586$519,155▼ $3,431
Savings and Temporary Cash Investments$494,640$511,606▲ $16,966
Land, Buildings, and Equipment, Net$239,140$254,140▲ $15,000
Pd in Cap Srpls Land Bldg Eqp Fund$239,140$254,140▲ $15,000
Cash and Non-Interest-Bearing Accounts$27,946$7,571▼ $20,375
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$761,726$773,317▲ $11,591
Other Assets Total-$0-
Liabilities
Other Liabilities-$22-
Total Liabilities$0$22▲ $22
Net Assets / Fund Balance
Total Net Assets Fund Balance$761,726$773,295▲ $11,569
Total Liabilities and Net Assets / Fund Balance$761,726$773,317▲ $11,591

Asset Categories

AssetBook ValueDepreciationBasis
Land$254,140-$254,140

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$97,468$50▼ $1,697-$95,821
2013$25,000$72,468--$97,468
2012$25,000---$25,000
2011$25,000---$25,000
2010$25,000---$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg BettencourtPast President
Marie JaquaPast President
Joanne RiesterPresident
Louisa SmithVice President
Lisa BertrandDirector
Mary BettencourtDirector
Michael BaxterDirector
Stephen FolandDirector
Susan LyonDirector
Laurie NiblockSecretary
Arley RobinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,369
Program Service Revenue
$0
Investment Income
$24,998
Other Revenue
$0
All Other Contributions
$11,093
Change in Net Assets
$11,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$5,528-$5,528
All Other Expenses$3,241$1,470-$4,711
Insurance-$2,793-$2,793
Other Expenses$2,070$2,031-$2,031
Fees for Service Investment Mgmnt Fees-$1,705-$1,705
Advertising$1,455--$1,455
Fees for Services Accounting-$1,075-$1,075
Fees for Services Other$875--$875
Total Functional Expenses$25,196$14,602$0$39,798
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$22
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 2: Description of Business or Family Relationship of Officers, Directors, Et

Past President Greg Bettencourt and Director Mary Bettencourt are married.

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

Tax returns were reviewed by two officers before filing.

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

Board members are required to disclose conflicts of interest. This requirement is self-monitored.

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

Governing documents, policies, and financial statements are available to the public upon written request to the Cayucos Land Conservancy, PO Box 336, Cayucos, California 93430, or upon request to a Director or Officer.

Filing and Contact Details

Filer

Filer Name
Cayucos Land Conservancy
EIN
77-0506896
Phone
8059952046
Address
PO Box 336, Cayucos, CA 93430

Signing Officer

Name
Joanne Riester
Title
President
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
50

Preparer

Firm
Cayucos Tax Service
Address
10 N Ocean Ave Suite 111, Cayucos, CA 93430-1661
Preparer
J Robert Stimmel EA
Phone
8059955049
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Bank Charges: Column (A) - Total = $27; Column (B) - Program Services = $0; Column (C) - Management & General = $27; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Fees, Taxes: Column (A) - Total = $25; Column (B) - Program Services = $0; Column (C) - Management & General = $25; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

License fee: Column (A) - Total = $377; Column (B) - Program Services = $0; Column (C) - Management & General = $377; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Lots Recording Fee: Column (A) - Total = $250; Column (B) - Program Services = $250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Maintenance & Repairs: Column (A) - Total = $300; Column (B) - Program Services = $300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Membership Dues: Column (A) - Total = $695; Column (B) - Program Services = $695; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Miscellaneous: Column (A) - Total = $11; Column (B) - Program Services = $0; Column (C) - Management & General = $11; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1741; Column (B) - Program Services = $1741; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Property Tax Refund: Column (A) - Total = $-87; Column (B) - Program Services = $-87; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Property Tax: Column (A) - Total = $342; Column (B) - Program Services = $342; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Sales Taxes: Column (A) - Total = $22; Column (B) - Program Services = $0; Column (C) - Management & General = $22; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Storage Files: Column (A) - Total = $1008; Column (B) - Program Services = $0; Column (C) - Management & General = $1008; Column (D) - Fundraising = $0

Financial Statement Notes

Part II, Line 5: Summarized Policy

Cayucos Land Conservancy (CLC) has a policy on conservation easement stewardship. That policy stipulates that CLC will "monitor its easement properties regularly, at least annually, in a manner appropriate to the size and restrictions of each property. CLC will maintain a written, annual documentation of the condition of the property." The policy also requires that CLC will use an easement monitoring protocol document it has adopted for each conservation easement to ensure that annual inspections are consistent and appropriate. It also identifies who are appropriate monitors. In addition, the stewardship policy spells out the specific process to be followed when a violation has been discovered. That process includes how to document the violation, contact the landowner, and steps to resolve the violation.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Past President
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IRS990/MissionDesc0The primary purposes of the Cayucos Land Conservancy are the acquisition, preservation and management of the open space, and promoting the passive recreational use, of the land surrounding Cayucos, California. "preserving our important places for future generations."
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IRS990/OtherExpensesGrp/Desc0San Geronimo Fence
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IRS990ScheduleA/InvestmentIncomeCYPct00.24350
IRS990ScheduleA/InvestmentIncomePYPct00.20580
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1697
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt072468
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt025000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cayucos Land Conservancy (CLC) has a policy on conservation easement stewardship. That policy stipulates that CLC will "monitor its easement properties regularly, at least annually, in a manner appropriate to the size and restrictions of each property. CLC will maintain a written, annual documentation of the condition of the property." The policy also requires that CLC will use an easement monitoring protocol document it has adopted for each conservation easement to ensure that annual inspections are consistent and appropriate. It also identifies who are appropriate monitors. In addition, the stewardship policy spells out the specific process to be followed when a violation has been discovered. That process includes how to document the violation, contact the landowner, and steps to resolve the violation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Past President Greg Bettencourt and Director Mary Bettencourt are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax returns were reviewed by two officers before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members are required to disclose conflicts of interest. This requirement is self-monitored.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, policies, and financial statements are available to the public upon written request to the Cayucos Land Conservancy, PO Box 336, Cayucos, California 93430, or upon request to a Director or Officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Charges: Column (A) - Total = $27; Column (B) - Program Services = $0; Column (C) - Management & General = $27; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Fees, Taxes: Column (A) - Total = $25; Column (B) - Program Services = $0; Column (C) - Management & General = $25; Column (D) - Fundraising = $0

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.$3.11$0.00$3.11$0.82$0.44$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.23$0.05$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.21$0.05$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.18$0.03$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$0.51$0.15$0.35
2019Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.30$0.03$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.31$0.03$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.21$0.03$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.17$0.04$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.05$0.06$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.05$0.04$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.09$0.02$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.03
Peer Organizations

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