Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Sempervirens Fund
EIN 94-2155097 • 501(c)3 • Los Altos, CA
Profile
To preserve redwood forests, wildlife habitats, watersheds, and other important natural features of california's santa cruz mountains and to encourage people to appreciate and enjoy this environment.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Up$43,044,840
Up $4,624,695 (+12%) from 2023
Liabilities
Down$2,891,130
Down $988 (-0.0%) from 2023
Net Assets
Up$40,153,710
Up $4,625,683 (+13%) from 2023
Revenue
Down$10,963,707
Down $1,859,275 (-14%) from 2023
Expenses
Down$6,678,078
Down $9,585,173 (-59%) from 2023
Net Income
Up$4,285,629
Up $7,725,898 (+225%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $43,044,840
- Liabilities
- $2,891,130
- Net assets
- $40,153,710
- Revenue
- $10,963,707
- Expenses
- $6,678,078
- Net income
- $4,285,629
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Nov 7, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $15,847,313
Mission and Program Overview
Mission
To preserve redwood forests, wildlife habitats, watersheds, and other important natural features of california's santa cruz mountains and to encourage people to appreciate and enjoy this environment.
Protect and permanently preserve santa cruz redwood forest habitat.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $12,972,310 | $5,091,595 | ▼ $7,880,715 |
| Investments in Publicly Traded Securities | $830,501 | $3,557,994 | ▲ $2,727,493 |
| Cash and Non-Interest-Bearing Accounts | $475,704 | $1,993,136 | ▲ $1,517,432 |
| Pledges and Grants Receivable | $849,521 | $691,139 | ▼ $158,382 |
| Prepaid Expenses and Deferred Charges | $200,057 | $156,192 | ▼ $43,865 |
| Land, Buildings, and Equipment, Net | $0 | $39,518 | ▲ $39,518 |
| Other Notes and Loans Receivable, Net | $18,261 | $18,261 | → $0 |
| Total Assets | $44,886,574 | $38,420,145 | ▼ $6,466,429 |
| Other Assets Total | $29,540,220 | $26,872,310 | ▼ $2,667,910 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,415,000 | $2,415,000 | → $0 |
| Accounts Payable and Accrued Expenses | $627,094 | $477,118 | ▼ $149,976 |
| Total Liabilities | $3,042,094 | $2,892,118 | ▼ $149,976 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $31,542,535 | $29,290,333 | ▼ $2,252,202 |
| Net Assets With Donor Restrictions | $10,301,945 | $6,237,694 | ▼ $4,064,251 |
| Total Net Assets Fund Balance | $41,844,480 | $35,528,027 | ▼ $6,316,453 |
| Total Liabilities and Net Assets / Fund Balance | $44,886,574 | $38,420,145 | ▼ $6,466,429 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $39,518 | $43,203 | $82,721 |
| Other Assets Org | $52,500 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $787,453 | - | ▲ $33,010 | - | $814,869 |
| 2021 | $1,415,009 | - | ▼ $51,962 | $570,000 | $787,453 |
| 2020 | $739,404 | $900,000 | ▲ $142,969 | $330,000 | $1,415,009 |
| 2019 | $733,129 | - | ▲ $12,269 | - | $739,404 |
| 2018 | $187,697 | $517,087 | ▲ $33,939 | - | $733,129 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sara Barth | Executive Director | FT | $251,427 | $22,414 | $273,841 |
| Michael Kawalek | Deputy Director | FT | $190,222 | $33,117 | $223,339 |
| Matthew Shaffer | Chief Marketing & Comm. Officer | FT | $170,288 | $15,200 | $185,488 |
| Julie Seelen | Chief Philanthropy Officer | FT | $157,704 | $23,467 | $181,171 |
| Patrick Gibbons | Chief Financial Officer | PT | $126,144 | $15,292 | $141,436 |
| Amanda Krauss | Director of Tribute & Legacy Giving | FT | $113,700 | $18,546 | $132,246 |
| Laura Mclendon | Director of Land Conservation | FT | $109,556 | $22,565 | $132,121 |
| Ian Rowbotham | Senior Land Stewardship Manager | FT | $100,272 | $16,372 | $116,644 |
Board Members and Trustees
| Name | Title |
|---|---|
| Evan Siegel | President |
| Peter Staple | Vice President |
| Diane Talbert | Director |
| Jacqueline Wender | Director |
| Kent Putnam | Director |
| Kevin Flynn | Director |
| Marimo Berk | Director |
| Michael Watkins | Director |
| Pamela Koch | Director |
| Vishy Venugopalan | Director |
| William N Harris | Director |
| Gage Dayton | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $12,716,822
- Program Service Revenue
- $0
- Investment Income
- $106,160
- Other Revenue
- $0
- All Other Contributions
- $8,766,822
- Change in Net Assets
- $-3,440,269
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 25 | $253,830 | Fair Market Value (FMV) |
| Total Noncash Contributions | 25 | $253,830 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $12,815,686
- Revenue Not Reported on Financial Statements
- $7,296
- Revenue Not Reported on Form 990
- $153,070
- Total Revenue per Audited Statements
- $12,968,756
- Total Revenue per Form 990
- $12,822,982
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $13,516,537 |
| Salaries, Compensation, and Employee Benefits | $2,651,819 |
| Total Fundraising Expense | $1,716,849 |
| Professional Fundraising Fees | $94,895 |
| Grants and Similar Amounts Paid | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $750,974 | $175,087 | $325,591 | $1,251,652 |
| Current Officers, Directors, Trustees, and Key Employees | $403,393 | $255,228 | $418,621 | $1,077,242 |
| Fees for Services Other | $649,857 | $33,969 | - | $683,826 |
| Depreciation Depletion | $601,698 | - | - | $601,698 |
| Office Expenses | $178,793 | $35,089 | $136,781 | $350,663 |
| Other Expenses | $333,371 | - | $572,847 | $333,371 |
| Payroll Taxes | $81,091 | $30,281 | $46,923 | $158,295 |
| Advertising | $115,872 | $5,508 | $25,030 | $146,410 |
| Fees for Services Professional Fundraising | - | - | $94,895 | $94,895 |
| Other Employee Benefits | $53,615 | $15,849 | $19,044 | $88,508 |
| Pension Plan Contributions | $52,600 | $8,656 | $14,866 | $76,122 |
| Occupancy | $30,146 | $30,750 | $6,000 | $66,896 |
| Insurance | $31,043 | $13,511 | $13,336 | $57,890 |
| Travel | $22,795 | $4,018 | $19,649 | $46,462 |
| All Other Expenses | $27,154 | $5,638 | $12,867 | $45,659 |
| Fees for Services Accounting | - | $43,000 | - | $43,000 |
| Conferences and Meetings | $4,594 | $18,253 | $10,399 | $33,246 |
| Fees for Services Legal | $3,174 | $16,827 | - | $20,001 |
| Fees for Services Lobbying | $9,000 | - | - | $9,000 |
| Fees for Service Investment Mgmnt Fees | - | $7,296 | - | $7,296 |
| Total Functional Expenses | $13,847,442 | $698,960 | $1,716,849 | $16,263,251 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $19,285,209 |
| Total Expenses per Form 990 | $16,263,251 |
| Expenses per Audited Statements | $16,255,955 |
| Expenses Not Reported on Form 990 | $3,029,254 |
| Expenses Not Reported on Financial Statements | $7,296 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- Yes
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $94,895 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- 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
- Backup withholding compliance
- 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
- Yes
- 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 VI, Section B, Line 11B
“The organization retains a professional cpa firm to work closely with the finance director to prepare form 990. Prior to filing, the form is reviewed and approved by the audit committee, with copies to the full board of directors.”
Form 990, Part VI, Section B, Line 12C
“Board members and staff annually prepare executive disclosure letters describing any current or proposed transactions that may pose a conflict. The disclosures are retained on file. The executive director also monitors board member involvement with any land transactions.”
Form 990, Part VI, Section B, Line 15
“Compensation for all employees, including the executive director, is based on the following data which is updated annually: - market data generated by an independent third party; and - accounting and salary surveys. An independent compensation consultant provided additional assistance setting the executive director's compensation.”
Form 990, Part VI, Section C, Line 19
“Organizational documents, the conflict of interest policy, the most recent financial statement, form 1023 and three years' of form 990 are available for inspection at our offices, or on our website.”
Filing and Contact Details
Filer
- Filer Name
- Sempervirens Fund
- EIN
- 94-2155097
- Phone
- 6509491453
- Address
- PO BOX 1417, LOS ALTOS, CA 94023-1417
Signing Officer
- Name
- Sara Barth
- Title
- Executive Director
- Phone
- 6509491453
- Signed
- 2023-11-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sara Barth
- Formed
- 1906
- Legal Domicile
- CA
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 19
- Volunteers
- 100
Preparer
- Firm
- Baker Tilly US Llp
- Address
- 18500 VON KARMAN AVE 10TH FLOOR, IRVINE, CA 92612
- Preparer
- Brian Yacker
- Phone
- 9492222999
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Impairment loss -2,945,966.”
FORM 990, PART XII, LINE 2C:
“The organization did not change its oversight process or selection process during the tax year.”
FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS:
“In fiscal year 2024 there will be a sale of six parcels of land to state parks at an impaired value, this requires us to record a land impairment write-off of $2,945,966 in fiscal year 2023.”
Financial Statement Notes
PART II, LINE 9:
“Acquisitions of conservation, open space, scenic, timber or other such perpetually obligated and enforceable easements shall be recorded as contribution of easement valued from the seller to sempervirens fund. Once such easements have been received and recorded by sempervirens fund svf, their value will be written down to $1.00 when easement valuation is not ascertainable and needs to reflect the fact that they have no future commercial or obtainable value.”
PART III, LINE 4:
“The organization's collection includes ansel adams artwork.”
PART V, LINE 4:
“Permanently restricted net assets represent endowment funds, for which the principal is to remain intact and earnings are available for use by sempervirens fund. The board of sempervirens fund has interpreted california's adoption of upmifa, which became effective january 1, 2009 as requiring the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowments absent explicit donor stipulations to the contrary. As a result of this interpretation, sempervirens fund classifies as permanently restricted net assets (1) the original value of gifts donated to the permanent endowment, (2) the original value of subsequent gifts donated to the permanent endowment, and (3) additions to the permanent endowment in accordance with donor directions. The remaining portion of the donor-restricted endowment fund that is not classified in permanently restricted net assets but is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the fund in a manner consistent with the standard of prudence prescribed by california's enacted version of upmifa. Sempervirens fund's endowment currently consists of one fund created as the result of a bequest of $186,456 received with the stipulation that it be used for endowment purposes with income therefrom to be used for sempervirens fund's operations. All income earned on endowment fund investments is treated as temporarily restricted until appropriated by the board of sempervirens fund. The board of sempervirens fund considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: -the duration and preservation of fund. -the purposes of fund and the donor restrictions. -general economic conditions. -the possible effects of inflation and deflation. -the expected total return from income and the appreciation of investments. -other resources of sempervirens fund. -the investment policies of sempervirens fund.”
PART X, LINE 2:
“The fund has been granted tax exempt status under section 501(c)(3) by the internal revenue service (irs) and under section 23701d by the california franchise tax board. Each year, management considers whether any material tax position the fund has taken is more likely than not to be sustained upon examination by the applicable taxing authority. Management believes that any positions the fund has taken are supported by substantial authority and, hence, do not need to be measured or disclosed in these financial statements.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Impairment loss 2,945,966.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“In fiscal year 2024 there will be a sale of six parcels of land to state parks at an impaired value, this requires us to record a land impairment write-off of $2,945,966 in fiscal year 2023.”
Raw XML AppendixShowing 400 of 852 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 627094 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 477118 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROTECT AND PERMANENTLY PRESERVE SANTA CRUZ REDWOOD FOREST HABITAT. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 25030 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 5508 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 115872 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 146410 |
| IRS990/AllOtherContributionsAmt | 0 | 8766822 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 12867 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5638 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 27154 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 45659 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6509491453 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1417 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ALTOS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 940231417 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
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| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 475704 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1993136 |
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| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 418621 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 255228 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 403393 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 1077242 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4594 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 33246 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 1 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 12716822 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 106160 |
| IRS990/CYOtherExpensesAmt | 0 | 13516537 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYTotalExpensesAmt | 0 | 16263251 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1716849 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 94895 |
| IRS990/CYTotalRevenueAmt | 0 | 12822982 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 601698 |
| IRS990/Desc | 0 | PROTECTING LAND THROUGH ACQUISITION AND TRANSFER IN FISCAL YEAR 2023, SEMPERVIRENS FUND SECURED A CONSERVATION EASEMENT IN THE AMOUNT OF $9,625,000 FOR THE 920-ACRE YMCA CAMP JONES GULCH IN LA HONDA, CA., WHICH INCLUDES WHAT WAS THE LARGEST UNPROTECTED STAND OF OLD-GROWTH REDWOODS IN THE SANTA CRUZ MOUNTAINS. SEMPERVIRENS FUND ALSO ACQUIRED TWO LAND PARCELS TOTALING 15.6 ACRES NEAR BIG BASIN REDWOODS STATE PARK STRENGTHENING THE CONNECTION BETWEEN THE PARK AND THE GATEWAY PROPERTY ACQUIRED IN FISCAL YEAR 2022.ACRE BY PROTECTED ACRE, AND WITH YOUR SUPPORT, WE PURCHASE, RESTORE, AND SAFEGUARD REDWOOD FORESTS IN THE SANTA CRUZ MOUNTAINS, ENSURING THEY WILL NEVER BE DEVELOPED, DEGRADED, OR DESTROYED. MUCH OF THE REMAINING REDWOOD FORESTS TO PROTECT IS PRIVATELY OWNED. WE WORK WITH WILLING SELLERS TO PURCHASE LAND AT FAIR MARKET VALUE, OFTEN TRANSFERRING THE LAND TO CALIFORNIA STATE PARKS OR OTHER LOCAL PUBLIC AGENCIES. WHEN TRANSFERING LAND TO CALIFORNIA STATE PARKS WE MAY RECEIVE PAYMENT FOR THE LAND WHICH IS BELOW ITS BOOK VALUE, THIS RESULTS IN A WRITE-OFF FOR THE IMPAIRED BOOK VALUE OF THAT LAND. IN FISCAL YEAR 2024 THERE WILL BE A SALE OF SIX PARCELS OF LAND TO STATE PARKS AT AN IMPAIRED VALUE, THIS REQUIRES US TO RECORD A LAND IMPAIRMENT WRITE-OFF OF $2,945,966 IN FISCAL YEAR 2023. THIS IS REFLECTED IN PART XI-9 AS A CHANGE IN NET ASSETS.WE ALSO OWN SIGNIFICANT CONSERVATION PROPERTIES, ON WHICH WE WORK TO RESTORE HEALTHY FORESTS AND HEAL LANDSCAPES. WE ALSO WORK WITH PRIVATE LANDOWNERS TO ESTABLISH CONSERVATION EASEMENTS THAT PROTECT THE NATURAL AND SCENIC RESOURCES ON THEIR FOREST LANDS, WHILE KEEPING THE PROPERTIES IN PRIVATE OWNERSHIP. THE CONSERVATION EASEMENT PROTECTS THE LAND'S RESOURCES WITHOUT BUYING FEE TITLE TO THE PROPERTY ITSELF. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10301945 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6237694 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 19 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 11252072 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 43000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 43000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 16827 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3174 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 20001 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 9000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 9000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 33969 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 649857 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 683826 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 94895 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 94895 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 7296 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 7296 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 15200 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 23467 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 15292 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 18546 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 22565 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 16372 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATTHEW SHAFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JULIE SEELEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICK GIBBONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | AMANDA KRAUSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LAURA MCLENDON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | IAN ROWBOTHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | EVAN SIEGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PETER STAPLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GAGE DAYTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARIMO BERK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | KEVIN FLYNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | WILLIAM N HARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | PAMELA KOCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | KENT PUTNAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | DIANE TALBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | VISHY VENUGOPALAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | MICHAEL WATKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | JACQUELINE WENDER |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHIEF PHILANTHROPY OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF TRIBUTE & LEGACY GIVING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF LAND CONSERVATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SENIOR LAND STEWARDSHIP MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
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| IRS990/MissionDesc | 0 | TO PROTECT AND PERMANENTLY PRESERVE REDWOOD FORESTS (SEQUOIA SEMPERVIRENS), WILDLIFE HABITATS, WATERSHEDS, AND OTHER IMPORTANT NATURAL AND SCENIC FEATURES OF CALIFORNIA'S SANTA CRUZ MOUNTAINS, AND TO ENCOURAGE PUBLIC APPRECIATION AND ENJOYMENT OF THIS ENVIRONMENT. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LAND STEWARDSHIP SEMPERVIRENS FUND OWNS DIRECTLY OR THROUGH CONSERVATION EASEMENT MORE THAN 12,000 ACRES OF LAND. PERMANENTLY PROTECTING REDWOOD FORESTS ENSURES THAT THE PROPERTIES WHERE REDWOODS THRIVE ARE SET ASIDE TO KEEP FORESTS INTACT AND PRESERVED FOR GENERATIONS TO COME. WE WORK ACROSS SANTA CRUZ MOUNTAIN LANDSCAPES, AND IN COLLABORATION WITH NEIGHBORS AND REGIONAL PARTNERS, TO SAFEGUARD THE HEALTH OF TREES, HABITATS, WATERWAYS, AND WILDLIFE.FOR EACH PROPERTY IN OUR CARE, WE GENERATE A STEWARDSHIP PLAN WHICH GIVES US, OUR PARTNERS, AND OUR NEIGHBORS CLARITY AND GUIDANCE ABOUT THE RESOURCES WE ARE PRESERVING AND THE NATURAL FEATURES WE ARE RESTORING. ACTIVE LAND MANAGEMENT ACTIVITIES INCLUDE WILDFIRE RESILIENCY PROJECTS SUCH AS ESTABLISHING SHADED FUEL BREAKS AND PRESCRIBED BURNING PROGRAMS; FOREST HEALTH PROJECTS, INCLUDING REMOVING DEBRIS, MAINTAINING TRAILS, CLEARING INVASIVE PLANTS, AND PLANTING NEW SEEDLINGS; AND RESEARCH PROJECTS SUCH AS WILDLIFE MONITORING, ENDANGERED SPECIES RECLAMATION, TRADITIONAL INDIGENOUS CULTURAL SURVEYS, AND MUCH MORE. AFTER SIGNIFICANT DISTURBANCES, SUCH AS WILDFIRE OR FLOODING, RESTORATION EFFORTS INCLUDE DEBRIS CLEAN UP, CULVERT REPLACEMENT, HAZARD TREE REMOVAL, WATERWAY RESTORATION, AND FUEL REDUCTION. IN RECENT YEARS, OUR STEWARDSHIP WORK HAS INCLUDED MILESTONE PROJECTS LIKE THE REMOVAL OF A DAM ON MILL CREEK IN SAN VICENTE REDWOODS RESTORING STREAM FLOW THAT LED TO THE RETURN OF COHO SALMON TO THE WATERSHED FOR THE FIRST TIME IN GENERATIONS TO FOREST RESTORATION PROJECTS ON MULTIPLE PROPERTIES THAT PRIORITIZE SUPPORTING SECOND-GROWTH REDWOODS THE BEST OPPORTUNITIES TO GROW LARGER, MORE QUICKLY, AND TO ESTABLISH OLD-GROWTH CHARACTERISTICS THAT ENSURE REDWOOD RESILIENCY. NOW MORE THAN EVER WE DEPEND ON FUNDING FROM OUR DONORS TO HELP US CARE FOR REDWOOD FORESTS, TO MONITOR THEIR HEALTH, CONSERVE WILDLIFE, AND IMPROVE WATERWAYS, KEEPING THEM HEALTHY, THRIVING, AND RESILIENT, FOR GENERATIONS TO COME. LEARN MORE: SEMPERVIRENS.ORG/STEWARDSHIP |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | EDUCATION AND OUTREACH SEMPERVIRENS FUND REGULARLY COMMUNICATES GENERAL INFORMATION ABOUT ITS WORK, THE VITAL ROLE REDWOODS PLAY IN A HEALTHY, THRIVING, AND RICH REGIONAL ECOSYSTEM, AND OPPORTUNITIES TO FIND RECREATION IN THE SANTA CRUZ MOUNTAINS. SEMPERVIRENS FUND'S COMMUNITY IS INVITED TO LEARN, VOLUNTEER, TAKE ACTION, AND DONATE TO OUR WORK THROUGH DIGITAL, PRINT, AND IN-PERSON COMMUNICATIONS AND EVENTS, INCLUDING THROUGH PUBLICATIONS AND OTHER PRINTED MATERIALS, A WEBSITE SEMPERVIRENS.ORG, SOCIAL MEDIA, EMAIL NEWSLETTERS; OUTREACH ACTIVITIES SUCH AS WEBINARS, EVENTS, SPEAKERS, AND HIKING AND VOLUNTEER OPPORTUNITIES. THE FOCUS OF SEMPERVIRENS FUND'S OUTREACH IS TO INTRODUCE NEW GROUPS OF PEOPLE ABOUT IT'S WORK; INTRODUCE THEM TO OUTDOOR RECREATION OPPORTUNITIES; LEARN TOGETHER ABOUT THE MARVELS OF REDWOODS, AND CULTIVATE THEIR INTEREST TO BECOME NEW STEWARDS OF THE SANTA CRUZ MOUNTAINS HABITAT. AT SEMPERVIRENS FUND, WE BELIEVE THAT CELEBRATING DIVERSITY, FOSTERING INCLUSION, ADVANCING EQUITY, AND REALIZING JUSTICE IS NOT ONLY ESSENTIAL TO OUR MISSION, BUT VITAL TO OUR HUMANITY, AS PEOPLE WORKING FOR AND SERVING ON THE BOARD FOR SEMPERVIRENS FUND AND AS PART OF A COMMUNITY DEDICATED TO PROTECTING, CARING FOR, AND EXPLORING REDWOOD FORESTS IN THE SANTA CRUZ MOUNTAINS. IN RECENT YEARS, SEMPERVIRENS FUND HAS PRODUCED A SERIES OF WEBINARS UNDER THE REDWOODS IN WHICH WE HOST EXPERTS AND THINKERS TO EXPLORE OUR MAGNIFICENT REDWOOD FORESTS, WHAT MAKES REDWOODS SO SPECIAL, WHY THEY THRIVE HERE AND NOWHERE ELSE IN THE WORLD, AND WHAT THEY MEAN TO US IN OUR LIVES. WE ALSO REGULARLY ENGAGE IN CALIFORNIA AND LOCAL POLICY TO ENSURE RESOURCES ARE BEING DIRECTED TO CONSERVATION AND STEWARDSHIP OF REDWOODS AND OTHER HABITATS IN THE SANTA CRUZ MOUNTAINS, AND INVITE OUR COMMUNITY TO TAKE ACTION WITH US. LEARN MORE: SEMPERVIRENS.ORG/TAKE-ACTION |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | GIVING IN HONOR OR MEMORY SEMPERVIRENS FUND PROVIDES THE OPPORTUNITY FOR ITS SUPPORTERS TO DEDICATE A TREE OR GROVE LOCATED WITHIN ONE OF THE STATE PARKS OF THE SANTA CRUZ MOUNTAINS. MAKING A LASTING TRIBUTE OR CELEBRATING A SPECIAL OCCASION CAN ALSO MAKE AN IMPORTANT CONTRIBUTION TO PROTECTING THE REDWOODS FOREST.SEMPERVIRENS FUND HAS ENTERED INTO AN AGREEMENT WITH CALIFORNIA STATE PARKS WHEREBY THE FUND IS PERMITTED TO OFFER THE NAMING RIGHTS TO THE TREES. WE TAKE CARE OF ALL THE DETAILS AND CAN SEND A GIFT CARD TO THE PERSON YOU ARE HONORING. |
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| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 43647 |
| IRS990/PYTotalRevenueAmt | 0 | 9236785 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3440269 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 12972310 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5091595 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME - 2018 AMOUNT: $ 497. 2020 AMOUNT: $ 102. 2021 AMOUNT: $ 303. FIRE INSURANCE PROCEEDS - 2020 AMOUNT: $ 313,837. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 12716822 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 9202906 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11430120 |
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