Civic Intelligence

Cayucos Land Conservancy

990 • Fiscal year 2017 • EIN 77-0506896

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 15, 2018

Organization Profilewww.cayucoslandconservancy.org
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

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

84%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

63rd percentile

7.9%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

22%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$1,037,475

Up $76,289 (+7.9%) from 2016

Net Assets

Up

$1,037,475

Up $76,289 (+7.9%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin97th percentile

Revenue

Up

$206,966

Up $37,414 (+22%) from 2016

Expenses

Down

$32,127

Down $9,900 (-24%) from 2016

Net Income

Up

$174,839

Up $47,314 (+37%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

2017

Assets$1,037,475
Liabilities$0
Net Assets$1,037,475
Open 2017 Filing

Operations Trend

Revenue Growth75th percentile

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

2017

Revenue$206,966
Expenses$32,127
Net Income$174,839
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 15, 2018
Return Version
2017v2.2
Gross Receipts
$207,493
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."

The Cayucos Land Conservancy is committed to the enduring preservation of the rural greenbelt that surrounds Cayucos, California. Preserving this historic and stunning open space is the primary goal of the land conservancy, so that future generations enjoy this place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$317,394$671,155▲ $353,761
Pd in Cap Srpls Land Bldg Eqp Fund$611,267$579,534▼ $31,733
Rtn Earn Endowment Incm Other Fnds$349,919$457,941▲ $108,022
Land, Buildings, and Equipment, Net$281,231$327,482▲ $46,251
Savings and Temporary Cash Investments$202,139--
Intangible Assets$127,434--
Cash and Non-Interest-Bearing Accounts$32,988$38,838▲ $5,850
Total Assets$961,186$1,037,475▲ $76,289
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$961,186$1,037,475▲ $76,289
Total Liabilities and Net Assets / Fund Balance$961,186$1,037,475▲ $76,289

Asset Categories

AssetBook ValueDepreciationBasis
Land$327,482-$327,482
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Stephen FolandPresident
Glenn OelkerVice President
Arley RobinsonDirector
Greg BettencourtDirector
Joanne RiesterDirector
Laurie LearyDirector
Lisa BertrandDirector
Louisa SmithDirector
Marie JaquaDirector
Mary BettencourtDirector
Susan LyonDirector
Laurie NiblockSecretary
Michael BaxterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$180,018
Program Service Revenue
$0
Investment Income
$27,475
Other Revenue
$-527
All Other Contributions
$111,505
Change in Net Assets
$174,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,127
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
Fees for Services Accounting$795$4,345-$5,140
Insurance$1,478$1,336-$2,814
Other Expenses$2,153$607-$2,760
Office Expenses-$2,604-$2,604
Advertising-$2,157-$2,157
Occupancy-$1,532-$1,532
All Other Expenses$1,105$165-$1,270
Total Functional Expenses$6,542$25,585$0$32,127
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$527
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lyon Tour$45,214-$527-
Total Events$45,214-$527$-527
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
Yes
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
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

Officer directors etc family relationship Part VI line 2

“Director Greg Bettencourt and Director Mary Bettencourt are married.”

Form 990 governing body review Part VI line 11

“Tax returns were reviewed by the Treasurer, President, and two Directors before filing.”

Conflict of interest policy compliance Part VI line 12C

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

Governing documents etc available to public Part VI line 19

“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
Address
PO BOX 336, Cayucos, CA 93430

Signing Officer

Name
Michael Baxter
Title
Treasurer
Phone
8059952046
Signed
2018-08-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Stephen Foland
Formed
1999
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
50

Preparer

Firm
Kenneth J Filipponi CPA
Address
PO BOX 420, Atascadero, CA 93423
Preparer
Kenneth J Filipponi
Phone
8054614970
Supplemental Narrative

Additional Explanations

General explanation attachment

“Form 990, Part XII, Line 2 - Change of Oversight or Selection Process. Because of new oversight responsibilities generated by an accreditation process, the CLC has initiated additional accounting review processes: financial statements will be reviewed by an independent CPA.”

Financial Statement Notes

Easement policy or policies (Part II, line 5)

“Cayucos Land Conservancy (CLC) has a policy on conservation easement stewardship that 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 requires that CLC will use an easement monitoring protocol document it 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.”

Footnote for uncertain tax position under FIN 48 (Part X)

“For the year ended December 31, 2017 the Conservancy has no material uncertain tax positions to be accounted for in the financial statements under the principles of the Income Taxes topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). The Conservancy recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense.”

Raw XML AppendixShowing 400 of 439 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/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesIncurredEnforcementAmt01011
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0327482
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327482
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt010.00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cayucos Land Conservancy (CLC) has a policy on conservation easement stewardship that 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 requires that CLC will use an easement monitoring protocol document it 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/ExplanationTxt1For the year ended December 31, 2017 the Conservancy has no material uncertain tax positions to be accounted for in the financial statements under the principles of the Income Taxes topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). The Conservancy recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Easement policy or policies (Part II, line 5)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalAcreageCnt01255.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0327482
IRS990ScheduleD/TotalEasementsCnt02
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt045214
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt045214
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LYON TOUR
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0527
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Director Greg Bettencourt and Director Mary Bettencourt are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax returns were reviewed by the Treasurer, President, and two Directors 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/ExplanationTxt4Form 990, Part XII, Line 2 - Change of Oversight or Selection Process. Because of new oversight responsibilities generated by an accreditation process, the CLC has initiated additional accounting review processes: financial statements will be reviewed by an independent CPA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,037,475
Liabilities
$0
Net assets
$1,037,475
Revenue
$206,966
Expenses
$32,127
Net income
$174,839
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