Civic Intelligence

Mendocino Land Trust Incorporated

990 • Fiscal year 2018 • EIN 94-2362450

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 20, 2019

Organization Profilewww.mendocinolandtrust.org
PO Box 1094Mendocino, CA 95460

(707) 962-0470

Siviq Scores

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

Liabilities / Assets

29th percentile

0.04x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.21x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

22nd percentile

-6.4%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

31st percentile

$79,907

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

49th percentile

1.4%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$8,216,125

Up $115,523 (+1.4%) from 2017

Net Assets

Down

$7,900,433

Down $94,767 (-1.2%) from 2017

Liabilities

Up

$315,692

Up $210,290 (+200%) from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin22nd percentile

Revenue

Up

$1,483,271

Up $219,634 (+17%) from 2017

Expenses

Up

$1,578,038

Up $653,525 (+71%) from 2017

Net Income

Down

-$94,767

Down $433,891 (-128%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$15M$10M$5.0M$0Assets 2011: $3,918,700Liabilities 2011: $127,280Net Assets 2011: $3,791,4202011Assets 2012: $6,796,584Liabilities 2012: $115,458Net Assets 2012: $6,681,1262012Assets 2013: $6,942,166Liabilities 2013: $37,058Net Assets 2013: $6,905,1082013Assets 2014: $7,235,407Liabilities 2014: $123,244Net Assets 2014: $7,112,1632014Assets 2015: $7,516,751Liabilities 2015: $60,074Net Assets 2015: $7,456,6772015Assets 2016: $7,627,539Liabilities 2016: $32,498Net Assets 2016: $7,595,0412016Assets 2017: $8,100,602Liabilities 2017: $105,402Net Assets 2017: $7,995,2002017Assets 2018: $8,216,125Liabilities 2018: $315,692Net Assets 2018: $7,900,4332018Assets 2019: $8,025,025Liabilities 2019: $47,878Net Assets 2019: $7,977,1472019Assets 2020: $8,252,605Liabilities 2020: $140,810Net Assets 2020: $8,111,7952020Assets 2021: $9,196,327Liabilities 2021: $189,144Net Assets 2021: $9,007,1832021Assets 2022: $10,299,500Liabilities 2022: $106,484Net Assets 2022: $10,193,0162022Assets 2023: $11,043,460Liabilities 2023: $134,194Net Assets 2023: $10,909,2662023Assets 2024: $12,900,564Liabilities 2024: $502,508Net Assets 2024: $12,398,0562024

Highlighted filing

2018

Assets$8,216,125
Liabilities$315,692
Net Assets$7,900,433
Open 2018 Filing

Operations Trend

Revenue Growth74th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $531,759Expenses 2011: $411,761Net Income 2011: $119,9982011Expenses 2012: $1,801,6932012Expenses 2013: $359,2112013Revenue 2014: $669,274Expenses 2014: $503,340Net Income 2014: $165,9342014Revenue 2015: $1,209,311Expenses 2015: $809,209Net Income 2015: $400,1022015Revenue 2016: $1,503,532Expenses 2016: $1,294,741Net Income 2016: $208,7912016Revenue 2017: $1,263,637Expenses 2017: $924,513Net Income 2017: $339,1242017Revenue 2018: $1,483,271Expenses 2018: $1,578,038Net Income 2018: -$94,7672018Revenue 2019: $1,159,741Expenses 2019: $1,083,027Net Income 2019: $76,7142019Revenue 2020: $1,455,702Expenses 2020: $1,277,689Net Income 2020: $178,0132020Revenue 2021: $1,185,595Expenses 2021: $739,614Net Income 2021: $445,9812021Revenue 2022: $2,610,001Expenses 2022: $980,622Net Income 2022: $1,629,3792022Revenue 2023: $1,724,722Expenses 2023: $1,150,012Net Income 2023: $574,7102023Revenue 2024: $2,216,070Expenses 2024: $1,027,966Net Income 2024: $1,188,1042024

Highlighted filing

2018

Revenue$1,483,271
Expenses$1,578,038
Net Income-$94,767
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 20, 2019
Return Version
2017v2.2
Gross Receipts
$1,489,859
Mission and Program Overview

Mission

Continued preservation and stewardship of conservation lands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,282,732$5,985,144▼ $297,588
Investments in Publicly Traded Securities$1,138,370$1,774,288▲ $635,918
Accounts Receivable$126,728$259,963▲ $133,235
Savings and Temporary Cash Investments$369,560$193,564▼ $175,996
Cash and Non-Interest-Bearing Accounts$10,321$0▼ $10,321
Prepaid Expenses and Deferred Charges$2,963$3,166▲ $203
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,100,602$8,216,125▲ $115,523
Other Assets Total$169,928$0▼ $169,928
Liabilities
Unsecured Notes Loans Payable-$275,978-
Accounts Payable and Accrued Expenses$94,273$32,317▼ $61,956
Deferred Revenue$11,129$7,397▼ $3,732
Total Liabilities$105,402$315,692▲ $210,290
Net Assets / Fund Balance
Unrestricted Net Assets$6,878,848$6,602,355▼ $276,493
Temporarily Rstr Net Assets$1,116,352$1,298,078▲ $181,726
Total Net Assets Fund Balance$7,995,200$7,900,433▼ $94,767
Total Liabilities and Net Assets / Fund Balance$8,100,602$8,216,125▲ $115,523

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,972,500--
Equipment$12,644$1,945-
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ann ColeExecutive DirectorFT$79,907$79,907

Board Members and Trustees

NameTitle
Terry GrossPresident
Richard StromVice President
Barbara WeissTrustee
Beverly NewtonTrustee
Chester AndersonTrustee
Lorrie LagasseTrustee
Richard ShoemakerTrustee
John SwartleySecretary
David TroxelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,240,859
Program Service Revenue
$116,822
Investment Income
$99,439
Other Revenue
$26,151
All Other Contributions
$6,400
Change in Net Assets
$-94,767

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$453,000Fair Market Value (FMV)
Total Noncash Contributions1$453,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,483,271
Total Revenue per Audited Statements
$1,483,271
Total Revenue per Form 990
$1,483,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,190,002
Salaries, Compensation, and Employee Benefits$388,036
Total Fundraising Expense$32,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$930,174$9,644$3,355$943,173
Other Salaries and Wages$140,356$73,421$12,386$226,163
Current Officers, Directors, Trustees, and Key Employees$79,907--$79,907
Other Employee Benefits$39,947$13,316$2,043$55,306
Payroll Taxes$19,188$6,395$1,077$26,660
Fees for Services Accounting-$19,324-$19,324
Occupancy-$11,534-$11,534
Other Expenses$11,413$12,021$4,626$11,413
All Other Expenses$1,455$8,690$721$10,866
Insurance-$9,035-$9,035
Travel$2,842$5,387$207$8,436
Office Expenses-$4,491$3,485$7,976
Depreciation Depletion-$5,177-$5,177
Advertising--$4,420$4,420
Interest-$2,420-$2,420
Conferences and Meetings-$1,932-$1,932
Fees for Services Legal-$865-$865
Total Functional Expenses$1,353,005$192,713$32,320$1,578,038

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,578,038
Total Expenses per Audited Statements$1,578,038
Total Expenses per Form 990$1,578,038
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,500
Fundraising Direct Expenses$6,588
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event #1$30,500$30,500$6,588$23,912
Total Events$30,500$30,500$6,588$23,912
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-
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 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, Line 11B: Form 990 Review Process

“The Executive Director reviews the Form 990, makes any corrections and shares the report with the full Board. After the Board is satisfied with the accuracy of the form, the form is filed.”

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

“Board members are asked to review and sign the conflict of interest policy each year. At the start of each Board meeting there is a conflicts check. If a conflict is raised to the Executive Director it is brought to the Board. .”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Two salary surveys relevant to our non-profit mission and region are reviewed: The National Land Trust Alliance salary survey and Fair Pay for Northern California Nonprofits survey.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Two salary surveys relevant to our non-profit mission and region are reviewed: The National Land Trust Alliance salary survey and Fair Pay for Northern California Nonprofits survey.”

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

“Audited financial statements are available on the website. Other policy or governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Mendocino Land Trust
EIN
94-2362450
Phone
7079620470
Address
PO BOX 1094, MENDOCINO, CA 95460

Signing Officer

Name
Ann Cole
Title
Executive Director
Signed
2019-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Cole
Formed
1976
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
300

Preparer

Firm
JJACPA Inc
Address
7080 Donlon Way STE 204, Dublin, CA 94568
Preparer
Joseph Arch CPA
Phone
9255566200
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“Mendocino Land Trust's policies cover amendment and enforcement of conservation easements. They include annual monitoring and inspection. The Land Trust is nationally accredited by the Land Trust Accreditation Committee and follows the National Land Trust Standards and Practices.”

Part II, Line 9: Organization Reporting of conservation easements.

“Conservation easements acquired by or donated to the Mendocino Land Trust represent numerous restrictions over the use and development of land not owned by the organization. These easements provide that the land will be maintained unimpaired in its current natural, agricultural, scenic or recreational state. Since the benefits of such easements accrue to the public upon acquisition, and the easements themselves have no marketable value, easements acquired by the Mendocino Land Trust are reflected as zero value.Any expense for paid staff time and travel to monitor easements and manage our portfolio of easement monitoring reports is shown as an expense paid by release of temporary restricted funds set aside for this purpose.”

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IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0888711
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01489859
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt09035
IRS990/InsuranceGrp/TotalAmt09035
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02420
IRS990/InterestGrp/TotalAmt02420
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt099439
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt099439
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01138370
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01774288
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt06
IRS990/LandBldgEquipAccumDeprecAmt01945
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06282732
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05985144
IRS990/LandBldgEquipCostOrOtherBssAmt05987089
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0345748
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Continued preservation and stewardship of conservation lands.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07995200
IRS990/NetAssetsOrFundBalancesEOYAmt07900433
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt023912
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023912
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011534
IRS990/OccupancyGrp/TotalAmt011534
IRS990/OfficeExpensesGrp/FundraisingAmt03485
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04491
IRS990/OfficeExpensesGrp/TotalAmt07976
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0169928
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02043
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013316
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt039947
IRS990/OtherEmployeeBenefitsGrp/TotalAmt055306
IRS990/OtherExpensesGrp/Desc0Construction expenses program
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Stewardship supplies
IRS990/OtherExpensesGrp/FundraisingAmt04626
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09061
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112021
IRS990/OtherExpensesGrp/ProgramServicesAmt0127723
IRS990/OtherExpensesGrp/ProgramServicesAmt111413
IRS990/OtherExpensesGrp/TotalAmt0127723
IRS990/OtherExpensesGrp/TotalAmt113687
IRS990/OtherExpensesGrp/TotalAmt212021
IRS990/OtherExpensesGrp/TotalAmt311413
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous receipts
IRS990/OtherRevenueMiscGrp/ExclusionAmt02239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02239
IRS990/OtherRevenueTotalAmt02239
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012386
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073421
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0140356
IRS990/OtherSalariesAndWagesGrp/TotalAmt0226163
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01077
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06395
IRS990/PayrollTaxesGrp/ProgramServicesAmt019188
IRS990/PayrollTaxesGrp/TotalAmt026660
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02963
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03166
IRS990/PrincipalOfficerNm0ANN COLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Land management, etc.
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116822
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01144442
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt047625
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0629606
IRS990/PYOtherRevenueAmt03659
IRS990/PYProgramServiceRevenueAmt067911
IRS990/PYRevenuesLessExpensesAmt0339124
IRS990/PYSalariesCompEmpBnftPaidAmt0294907
IRS990/PYTotalExpensesAmt0924513
IRS990/PYTotalRevenueAmt01263637
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-94767
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0116822
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0369560
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01264771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01144442
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01089049
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0890769
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0314067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04703098
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt099439
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt025904
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt053408
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt026177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016323
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0221251
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01066515
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02239
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03659
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02550
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07835
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05056
IRS990ScheduleA/OtherIncome170Grp/TotalAmt021339
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95090
IRS990ScheduleA/PublicSupportPY170Pct00.95610
IRS990ScheduleA/PublicSupportTotal170Amt04703098
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01264771
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01144442
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01089049
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0890769
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0314067
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04703098
IRS990ScheduleA/TotalSupportAmt04945688
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt012644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01945
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt014589
IRS990ScheduleD/ExpensesIncurredEnforcementAmt010000
IRS990ScheduleD/ExpensesSubtotalAmt01578038
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt08
IRS990ScheduleD/LandGrp/BookValueAmt05972500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt05972500
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueSubtotalAmt01483271
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/StaffHoursSpentEnforcementCnt015
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Mendocino Land Trust's policies cover amendment and enforcement of conservation easements. They include annual monitoring and inspection. The Land Trust is nationally accredited by the Land Trust Accreditation Committee and follows the National Land Trust Standards and Practices.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Conservation easements acquired by or donated to the Mendocino Land Trust represent numerous restrictions over the use and development of land not owned by the organization. These easements provide that the land will be maintained unimpaired in its current natural, agricultural, scenic or recreational state. Since the benefits of such easements accrue to the public upon acquisition, and the easements themselves have no marketable value, easements acquired by the Mendocino Land Trust are reflected as zero value.Any expense for paid staff time and travel to monitor easements and manage our portfolio of easement monitoring reports is shown as an expense paid by release of temporary restricted funds set aside for this purpose.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,216,125
Liabilities
$315,692
Net assets
$7,900,433
Revenue
$1,483,271
Expenses
$1,578,038
Net income
-$94,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.9$0.50$12.4$2.22$1.03$1.19
2023Detailed filing. Detailed filing data is available for this year.$11.0$0.13$10.9$1.72$1.15$0.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$0.11$10.2$2.61$0.98$1.63
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.20$0.19$9.01$1.19$0.74$0.45
2020Detailed filing. Detailed filing data is available for this year.$8.25$0.14$8.11$1.46$1.28$0.18
2019Detailed filing. Detailed filing data is available for this year.$8.03$0.05$7.98$1.16$1.08$0.08
2018Detailed filing. Detailed filing data is available for this year.$8.22$0.32$7.90$1.48$1.58$0.09
2017Detailed filing. Detailed filing data is available for this year.$8.10$0.11$8.00$1.26$0.92$0.34
2016Detailed filing. Detailed filing data is available for this year.$7.63$0.03$7.60$1.50$1.29$0.21
2015Detailed filing. Detailed filing data is available for this year.$7.52$0.06$7.46$1.21$0.81$0.40
2014Detailed filing. Detailed filing data is available for this year.$7.24$0.12$7.11$0.67$0.50$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$0.04$6.91$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.80$0.12$6.68$1.80
2011Summary only. Only limited summary data is available for this year.$3.92$0.13$3.79$0.53$0.41$0.12