Civic Intelligence

Er'-Nerr' Land Fund

EIN 82-3635536 • 501(c)3 • Klamath, CA

Profile

The organization's mission is to benefit, to perform on behalf of, and to support the yurok tribe.

190 Klamath BlvdKlamath, CA 95548

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.52x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

78.38x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

6th percentile

-48%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

12th percentile

$37,268

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

28th percentile

-0.3%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

32nd percentile

-0.0%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Down

$30,374,230

Down $73,883 (-0.2%) from 2023

Liabilities

Up

$15,879,888

Up $22,709 (+0.1%) from 2023

Net Assets

Down

$14,494,342

Down $96,592 (-0.7%) from 2023

Revenue

Flat

$202,000

Flat from 2023

Expenses

Down

$299,695

Down $746 (-0.2%) from 2023

Net Income

Up

-$97,695

Up $746 (+0.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2018: $30,804,341Liabilities 2018: $15,721,825Net Assets 2018: $15,082,5162018Assets 2019: $30,749,777Liabilities 2019: $15,773,962Net Assets 2019: $14,975,8152019Assets 2020: $30,677,101Liabilities 2020: $15,796,126Net Assets 2020: $14,880,9752020Assets 2021: $30,609,073Liabilities 2021: $15,824,675Net Assets 2021: $14,784,3982021Assets 2022: $30,522,881Liabilities 2022: $15,834,609Net Assets 2022: $14,688,2722022Assets 2023: $30,448,113Liabilities 2023: $15,857,179Net Assets 2023: $14,590,9342023Assets 2024: $30,374,230Liabilities 2024: $15,879,888Net Assets 2024: $14,494,3422024

Highlighted filing

2024

Assets$30,374,230
Liabilities$15,879,888
Net Assets$14,494,342

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2018: $15,247,853Expenses 2018: $149,431Net Income 2018: $15,098,4222018Revenue 2019: $206,870Expenses 2019: $314,624Net Income 2019: -$107,7542019Revenue 2020: $202,057Expenses 2020: $298,000Net Income 2020: -$95,9432020Revenue 2021: $202,062Expenses 2021: $299,742Net Income 2021: -$97,6802021Revenue 2022: $202,024Expenses 2022: $299,253Net Income 2022: -$97,2292022Revenue 2023: $202,000Expenses 2023: $300,441Net Income 2023: -$98,4412023Revenue 2024: $202,000Expenses 2024: $299,695Net Income 2024: -$97,6952024

Highlighted filing

2024

Revenue$202,000
Expenses$299,695
Net Income-$97,695

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 23, 2025
Return Version
2023v6.0
Gross Receipts
$202,000
Mission and Program Overview

Mission

The organization's mission is to benefit, to perform on behalf of, and or/ to support the yurok tribe.

The organization's mission is to operate exclusively for the benefit of, to perform the functions of, and / or to carry out the purposes of certain specified charitable organizations the primary purpose of which are to acquire land, and which are organized and operated exclusively for charitable purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,047,079$30,047,079→ $0
Cash and Non-Interest-Bearing Accounts$249,534$175,651▼ $73,883
Accounts Receivable$151,500$151,500→ $0
Total Assets$30,448,113$30,374,230▼ $73,883
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,687,907$15,700,616▲ $12,709
Accounts Payable and Accrued Expenses$119,272$119,272→ $0
Other Liabilities$50,000$60,000▲ $10,000
Total Liabilities$15,857,179$15,879,888▲ $22,709
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,117,271$15,117,271→ $0
Net Assets Without Donor Restrictions$-526,337$-622,929▼ $96,592
Total Net Assets Fund Balance$14,590,934$14,494,342▼ $96,592
Total Liabilities and Net Assets / Fund Balance$30,448,113$30,374,230▼ $73,883

Asset Categories

AssetBook ValueDepreciationBasis
Land$30,047,079-$30,047,079
Compensation and Service Providers

Employees

NameTitleOtherTotal
Phillip WilliamsChair$46,935$46,935

Board Members and Trustees

NameTitle
Willard Carlson JrVice Chair
Edward AubreyDirector
Richard MyersDirector
Sue DoroffFormer Secretary
Mik MckeeSecretary
DAVID O'NEILLTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$202,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-97,695

Audited Revenue Reconciliation

Revenue per Audited Statements
$202,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$202,000
Total Revenue per Form 990
$202,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,695
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
Interest$171,739--$171,739
Fees for Services Other$25,185--$25,185
Fees for Services Management$10,000--$10,000
Depreciation Depletion$1,103--$1,103
Other Expenses$14,219$535-$535
Total Functional Expenses$299,160$535$0$299,695

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$299,695
Expenses per Audited Statements$298,592
Total Expenses per Audited Statements$298,592
Expenses Not Reported on Financial Statements$1,103
Other Expense Adjustments$1,103
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Yurok Tribe$60,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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, Section B, Line 11B

A draft of the form 990 is provided to all board members prior to final approving and filing.

Form 990, Part VI, Section B, Line 12C

The board of directors has approved a policy defining and regulating conflicts of interest. Annually, each board member is asked to complete a form verifying their agreement to comply with the policy and disclosing any conflict of interest they have.

Form 990, Part VI, Section C, Line 18

Form 990 is available to any member of the public who requests it.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to any member of the public who requests it.

Filing and Contact Details

Filer

Filer Name
ER'-NERR' LAND FUND
EIN
82-3635536
Phone
7074821350
Address
190 KLAMATH BLVD, KLAMATH, CA 95548

Signing Officer

Name
Phillip Williams
Title
Chair
Phone
7074821350
Signed
2025-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Williams
Formed
2017
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Novogradac & Company Llp
Address
3780 KILROY AIRPORT WAY SUITE 330, LONG BEACH, CA 90822
Preparer
Bryan Hung
Phone
5624329482
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Amortization expense - book/tax difference 1,103.

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Amortization expense - book/tax difference 1,103.

Raw XML AppendixShowing 400 of 408 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE YUROK TRIBE HAS A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES AND HAS CONTROL OVER THE INCOME AND ASSETS OF THE ORGANIZATION.
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IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01103
IRS990ScheduleD/ExpensesSubtotalAmt0298592
IRS990ScheduleD/LandGrp/BookValueAmt030047079
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030047079
IRS990ScheduleD/OtherExpensesNotIncludedAmt01103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO YUROK TRIBE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0202000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AMORTIZATION EXPENSE - BOOK/TAX DIFFERENCE 1,103.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030047079
IRS990ScheduleD/TotalExpensesPerForm990Amt0299695
IRS990ScheduleD/TotalLiabilityAmt060000
IRS990ScheduleD/TotalRevenuePerForm990Amt0202000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0202000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0298592
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FINAL APPROVING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS HAS APPROVED A POLICY DEFINING AND REGULATING CONFLICTS OF INTEREST. ANNUALLY, EACH BOARD MEMBER IS ASKED TO COMPLETE A FORM VERIFYING THEIR AGREEMENT TO COMPLY WITH THE POLICY AND DISCLOSING ANY CONFLICT OF INTEREST THEY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS AVAILABLE TO ANY MEMBER OF THE PUBLIC WHO REQUESTS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ANY MEMBER OF THE PUBLIC WHO REQUESTS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMORTIZATION EXPENSE - BOOK/TAX DIFFERENCE 1,103.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YUROK TRIBE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0680178020
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt07871
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EXERCISE THE ABORIGINAL AND SOVEREIGN RIGHTS OF THE YUROK PEOPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 1027
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KLAMATH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095545
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt030448113
IRS990/TotalAssetsEOYAmt030374230
IRS990/TotalAssetsGrp/BOYAmt030448113
IRS990/TotalAssetsGrp/EOYAmt030374230
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0535
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0299160
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299695
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015857179
IRS990/TotalLiabilitiesEOYAmt015879888
IRS990/TotalLiabilitiesGrp/BOYAmt015857179
IRS990/TotalLiabilitiesGrp/EOYAmt015879888
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014590934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014494342
IRS990/TotalOtherCompensationAmt011185
IRS990/TotalProgramServiceExpensesAmt0299160
IRS990/TotalProgramServiceRevenueAmt0202000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0202000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030448113
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030374230
IRS990/TotReportableCompRltdOrgAmt035750
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0190 KLAMATH BLVD
IRS990/USAddress/CityNm0KLAMATH
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095548
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07074821350
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ER'-NERR' LAND FUND
ReturnHeader/Filer/BusinessNameControlTxt0ER-N
ReturnHeader/Filer/EIN0823635536
ReturnHeader/Filer/PhoneNum07074821350
ReturnHeader/Filer/USAddress/AddressLine1Txt0190 KLAMATH BLVD
ReturnHeader/Filer/USAddress/CityNm0KLAMATH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095548
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03780 KILROY AIRPORT WAY SUITE 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONG BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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