Civic Intelligence

The Jmt Wilderness Conservancy

990 • Fiscal year 2021 • EIN 85-3608502

Oct 22, 2020 to Sep 30, 2021 • Filed on Jun 13, 2022

2120 Avy Avenue PO Box 7348Menlo Park, CA 94025

(650) 980-9988

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

75th percentile

31%

Higher net margin than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$369,381

No earlier filing loaded for comparison.

Net Assets

$354,418

No earlier filing loaded for comparison.

Liabilities

$14,963

No earlier filing loaded for comparison.

Revenue

$1,126,552

No earlier filing loaded for comparison.

Expenses

$772,134

No earlier filing loaded for comparison.

Net Income

$354,418

No earlier filing loaded for comparison.

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 2021: $369,381Liabilities 2021: $14,963Net Assets 2021: $354,4182021Assets 2022: $200,655Liabilities 2022: $72,411Net Assets 2022: $128,2442022Assets 2023: $2,207,157Liabilities 2023: $2,184,231Net Assets 2023: $22,9262023Assets 2024: $3,144,637Liabilities 2024: $2,838,986Net Assets 2024: $305,6512024

Highlighted filing

2021

Assets$369,381
Liabilities$14,963
Net Assets$354,418

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2021: $1,126,552Expenses 2021: $772,134Net Income 2021: $354,4182021Revenue 2022: $967,316Expenses 2022: $1,193,490Net Income 2022: -$226,1742022Revenue 2023: $2,233,892Expenses 2023: $2,339,210Net Income 2023: -$105,3182023Revenue 2024: $3,780,729Expenses 2024: $3,498,004Net Income 2024: $282,7252024

Highlighted filing

2021

Revenue$1,126,552
Expenses$772,134
Net Income$354,418
Jump To
Filing Snapshot
Filing Period
Oct 22, 2020 to Sep 30, 2021
Signed
Jun 13, 2022
Return Version
2020v4.2
Gross Receipts
$1,126,552
Mission and Program Overview

Mission

Caring for the wilderness, wildlife and waters along the john muir trail (est. 1915) in the high sierra nevada of california for people to enjoy in the centuries to come.

Caring for the wilderness, wildlife, and waters along the john muir trail in the central sierra

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$351,671▲ $351,671
Prepaid Expenses and Deferred Charges$0$17,710▲ $17,710
Total Assets$0$369,381▲ $369,381
Liabilities
Accounts Payable and Accrued Expenses$0$14,963▲ $14,963
Total Liabilities$0$14,963▲ $14,963
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$354,418▲ $354,418
Total Net Assets Fund Balance$0$354,418▲ $354,418
Total Liabilities and Net Assets / Fund Balance$0$369,381▲ $369,381
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marla StarkPresident
David M KennedyBoard Member
Elizabeth WenkBoard Member
Jenny JohnsonBoard Member
Kate RidgwayBoard Member
Tim McadamBoard Member
Doug CollomSecretary
Sierra GrossmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,126,552
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,093,450
Change in Net Assets
$354,418

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,126,552
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,126,552
Total Revenue per Form 990
$1,126,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$526,987
Salaries, Compensation, and Employee Benefits$245,147
Total Fundraising Expense$180,839
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,564$42,627$105,176$212,367
Fees for Services Other$46,221-$9,242$55,463
Payroll Taxes$5,435$3,589$8,911$17,935
Office Expenses$182$8,702$6,462$15,346
Other Employee Benefits-$11,732-$11,732
Information Technology--$5,587$5,587
Insurance-$4,526-$4,526
Current Officers, Directors, Trustees, and Key Employees$3,113--$3,113
Fees for Services Accounting-$559-$559
Conferences and Meetings$239$150$119$508
Other Expenses$87,060$422$45,342$422
Occupancy-$388-$388
Fees for Services Legal-$22-$22
Total Functional Expenses$518,578$72,717$180,839$772,134

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$772,134
Total Expenses per Audited Statements$772,134
Total Expenses per Form 990$772,134
Expenses Not Reported on Financial Statements$0
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
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
No
Other officer compensation reviewed
Yes
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 V, LINES 1A AND 2A AND FORM 990, PART VII:

Until december 31, 2020, the organization's payroll was processed by earth island institute, a california nonprofit corporation and the organization's fiscal sponsor prior to "spinning out". Accordingly, form 990, part v, lines 1a and 2a indicate zero, and no compensation is reported on form 990, part vii, as these sections report calendar year 2020 information.

Form 990, Part VI, Section A, Line 2

Marla stark (president) and doug collom (secretary) have a family relationship.

Form 990, Part VI, Section B, Line 11B

A draft form 990 is prepared by an outside tax professional, which is then reviewed by the president and director of operations & marketing; adjustments are made, as necessary. The final version of the form 990 is then made available to all members of the organization's voting governing body prior to filing with the internal revenue service.

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

The organization has a written conflict of interest policy, which covers all members of the board of directors, officers, and key employees. Under the policy, these individuals are required to annually sign a statement that: (i) affirms that the person has received a copy of the conflict of interest policy; and (ii) requires disclosure of the person's financial interests and family relationships that could give rise to conflicts of interest. Additionally, each individual has an ongoing duty to disclose potential conflicts of interests. For employees, disclosure shall be made to the president; for other interested persons, disclosure shall be made to the board or executive committee of the board. With regard to conflicts involving an employee, the president shall ascertain that all material facts regarding the transaction and the employee's conflict of interest have been disclosed, and decide the appropriate response by the organization, taking into consideration the seriousness of the conflict. For conflicts involving the president as well as other board members, the board or committee may ask questions of and receive presentations from the insiders and any other interested person, but shall deliberate and vote on the transaction in their absence. The board shall ascertain that all material facts regarding the transaction and the interested person's conflict of interest have been disclosed to the board or committee, and shall compile appropriate data to ascertain whether the proposed transaction is fair and reasonable to the organization. The proceedings of the deliberation and vote on any matter is then recorded in the minutes of the board or committee meeting.

Form 990, Part VI, Section B, Line 15B

The organization's president is not compensated by the organization; accordingly, form 990, part vi, section b, line 15a has been marked "no". Compensation for other officers and key employees is determined by the president, who relied on online salary searches, consultation with individuals who specialize in human resources and compensation packages, as well as form 990s of comparable organizations (also taking into consideration the geographic location of the employee and/or the comparable organization) to determine reasonable compensation.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, financial statements, and conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Jmt Wilderness Conservancy
EIN
85-3608502
Phone
6509809988
Address
2120 AVY AVENUE PO BOX 7348, MENLO PARK, CA 94025

Signing Officer

Name
Marla Stark
Title
President
Phone
6509809988
Signed
2022-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marla Stark
Formed
2020
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
16

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The conservancy is a nonprofit california corporation and is exempt from income taxes under section 501(c)(3) of the internal revenue code ("irc") and section 23701(d) of the california revenue and taxation code, except to the extent of unrelated business taxable income as defined under irc sections 511 through 515. For the period ended september 30, 2021, no provision for unrelated business income taxes is required. The conservancy has no unrecognized tax benefits or liabilities as of september 30, 2021. The conservancy, under the provisions of financial accounting standards board ("fasb") accounting standards codification ("asc") topic 740, income taxes, had no uncertain tax positions requiring accrual as of september 30, 2021.

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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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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01126552
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CONSERVANCY IS A NONPROFIT CALIFORNIA CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. FOR THE PERIOD ENDED SEPTEMBER 30, 2021, NO PROVISION FOR UNRELATED BUSINESS INCOME TAXES IS REQUIRED. THE CONSERVANCY HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF SEPTEMBER 30, 2021. THE CONSERVANCY, UNDER THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AS OF SEPTEMBER 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0772134
IRS990ScheduleD/TotalRevenuePerForm990Amt01126552
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01126552
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0772134
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNTIL DECEMBER 31, 2020, THE ORGANIZATION'S PAYROLL WAS PROCESSED BY EARTH ISLAND INSTITUTE, A CALIFORNIA NONPROFIT CORPORATION AND THE ORGANIZATION'S FISCAL SPONSOR PRIOR TO "SPINNING OUT". ACCORDINGLY, FORM 990, PART V, LINES 1A AND 2A INDICATE ZERO, AND NO COMPENSATION IS REPORTED ON FORM 990, PART VII, AS THESE SECTIONS REPORT CALENDAR YEAR 2020 INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MARLA STARK (PRESIDENT) AND DOUG COLLOM (SECRETARY) HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL, WHICH IS THEN REVIEWED BY THE PRESIDENT AND DIRECTOR OF OPERATIONS & MARKETING; ADJUSTMENTS ARE MADE, AS NECESSARY. THE FINAL VERSION OF THE FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE ORGANIZATION'S VOTING GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES. UNDER THE POLICY, THESE INDIVIDUALS ARE REQUIRED TO ANNUALLY SIGN A STATEMENT THAT: (I) AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; AND (II) REQUIRES DISCLOSURE OF THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INDIVIDUAL HAS AN ONGOING DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTERESTS. FOR EMPLOYEES, DISCLOSURE SHALL BE MADE TO THE PRESIDENT; FOR OTHER INTERESTED PERSONS, DISCLOSURE SHALL BE MADE TO THE BOARD OR EXECUTIVE COMMITTEE OF THE BOARD. WITH REGARD TO CONFLICTS INVOLVING AN EMPLOYEE, THE PRESIDENT SHALL ASCERTAIN THAT ALL MATERIAL FACTS REGARDING THE TRANSACTION AND THE EMPLOYEE'S CONFLICT OF INTEREST HAVE BEEN DISCLOSED, AND DECIDE THE APPROPRIATE RESPONSE BY THE ORGANIZATION, TAKING INTO CONSIDERATION THE SERIOUSNESS OF THE CONFLICT. FOR CONFLICTS INVOLVING THE PRESIDENT AS WELL AS OTHER BOARD MEMBERS, THE BOARD OR COMMITTEE MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM THE INSIDERS AND ANY OTHER INTERESTED PERSON, BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE BOARD SHALL ASCERTAIN THAT ALL MATERIAL FACTS REGARDING THE TRANSACTION AND THE INTERESTED PERSON'S CONFLICT OF INTEREST HAVE BEEN DISCLOSED TO THE BOARD OR COMMITTEE, AND SHALL COMPILE APPROPRIATE DATA TO ASCERTAIN WHETHER THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. THE PROCEEDINGS OF THE DELIBERATION AND VOTE ON ANY MATTER IS THEN RECORDED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PRESIDENT IS NOT COMPENSATED BY THE ORGANIZATION; ACCORDINGLY, FORM 990, PART VI, SECTION B, LINE 15A HAS BEEN MARKED "NO". COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT, WHO RELIED ON ONLINE SALARY SEARCHES, CONSULTATION WITH INDIVIDUALS WHO SPECIALIZE IN HUMAN RESOURCES AND COMPENSATION PACKAGES, AS WELL AS FORM 990S OF COMPARABLE ORGANIZATIONS (ALSO TAKING INTO CONSIDERATION THE GEOGRAPHIC LOCATION OF THE EMPLOYEE AND/OR THE COMPARABLE ORGANIZATION) TO DETERMINE REASONABLE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINES 1A AND 2A AND FORM 990, PART VII:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0369381
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0518578
IRS990/TotalFunctionalExpensesGrp/TotalAmt0772134
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt014963
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt014963
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0354418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0518578
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01126552
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0369381
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IRS990/USAddress/CityNm0MENLO PARK
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IRS990/WebsiteAddressTxt0WWW.JMTWILDERNESS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARLA STARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06509809988
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE JMT WILDERNESS CONSERVANCY
ReturnHeader/Filer/BusinessNameControlTxt0JMTW
ReturnHeader/Filer/EIN0853608502
ReturnHeader/Filer/PhoneNum06509809988
ReturnHeader/Filer/USAddress/AddressLine1Txt02120 AVY AVENUE PO BOX 7348
ReturnHeader/Filer/USAddress/CityNm0MENLO PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094025
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SECOND STREET SUITE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094105
ReturnHeader/PreparerPersonGrp/PhoneNum04159561500
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL LUMSDEN
ReturnHeader/ReturnTs02022-06-13T14:30:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARLA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STARK
ReturnHeader/TaxPeriodBeginDt02020-10-22
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

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