Civic Intelligence

Save Mount Diablo

990 • Fiscal year 2022 • EIN 94-2681735

Apr 01, 2021 to Mar 31, 2022 • Filed on Dec 13, 2022

1901 Olympic Boulevard 320Walnut Creek, CA 94596

(925) 947-3535

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.10x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

13th percentile

-16%

Higher net margin than 13% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

51st percentile

$179,426

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

38th percentile

-3.0%

Faster asset growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-7.3%

Faster revenue growth than 30% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$23,107,721

Down $712,293 (-3.0%) from 2021

Net Assets

Down

$22,766,525

Down $686,881 (-2.9%) from 2021

Liabilities

Down

$341,196

Down $25,412 (-6.9%) from 2021

Revenue

Down

$3,476,517

Down $275,180 (-7.3%) from 2021

Expenses

Up

$4,026,398

Up $631,325 (+19%) from 2021

Net Income

Down

-$549,881

Down $906,505 (-254%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $15,822,747Liabilities 2011: $4,845,930Net Assets 2011: $10,976,8172011Assets 2012: $18,171,774Liabilities 2012: $7,345,852Net Assets 2012: $10,825,9222012Assets 2013: $19,076,971Liabilities 2013: $2,792,266Net Assets 2013: $16,284,7052013Assets 2014: $19,950,955Liabilities 2014: $2,510,931Net Assets 2014: $17,440,0242014Assets 2015: $19,479,184Liabilities 2015: $1,875,135Net Assets 2015: $17,604,0492015Assets 2016: $19,440,593Liabilities 2016: $611,995Net Assets 2016: $18,828,5982016Assets 2017: $20,990,704Liabilities 2017: $568,449Net Assets 2017: $20,422,2552017Assets 2018: $20,887,912Liabilities 2018: $616,268Net Assets 2018: $20,271,6442018Assets 2019: $20,686,103Liabilities 2019: $714,404Net Assets 2019: $19,971,6992019Assets 2020: $22,522,201Liabilities 2020: $604,454Net Assets 2020: $21,917,7472020Assets 2021: $23,820,014Liabilities 2021: $366,608Net Assets 2021: $23,453,4062021Assets 2022: $23,107,721Liabilities 2022: $341,196Net Assets 2022: $22,766,5252022Assets 2023: $24,218,193Liabilities 2023: $1,648,821Net Assets 2023: $22,569,3722023Assets 2024: $27,506,303Liabilities 2024: $2,162,760Net Assets 2024: $25,343,5432024Assets 2025: $29,365,573Liabilities 2025: $2,037,109Net Assets 2025: $27,328,4642025

Highlighted filing

2022

Assets$23,107,721
Liabilities$341,196
Net Assets$22,766,525

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,453,822Expenses 2011: $3,926,877Net Income 2011: -$1,473,0552011Expenses 2012: $2,297,9622012Revenue 2013: $7,338,484Expenses 2013: $10,509,639Net Income 2013: -$3,171,1552013Revenue 2014: $3,264,313Expenses 2014: $2,199,862Net Income 2014: $1,064,4512014Revenue 2015: $2,753,630Expenses 2015: $3,232,445Net Income 2015: -$478,8152015Revenue 2016: $3,608,534Expenses 2016: $2,474,895Net Income 2016: $1,133,6392016Revenue 2017: $4,066,782Expenses 2017: $3,278,529Net Income 2017: $788,2532017Revenue 2018: $2,302,875Expenses 2018: $2,428,437Net Income 2018: -$125,5622018Revenue 2019: $437,317Expenses 2019: $773,787Net Income 2019: -$336,4702019Revenue 2020: $4,429,624Expenses 2020: $2,734,298Net Income 2020: $1,695,3262020Revenue 2021: $3,751,697Expenses 2021: $3,395,073Net Income 2021: $356,6242021Revenue 2022: $3,476,517Expenses 2022: $4,026,398Net Income 2022: -$549,8812022Revenue 2023: $3,364,222Expenses 2023: $3,451,522Net Income 2023: -$87,3002023Revenue 2024: $6,037,101Expenses 2024: $3,506,613Net Income 2024: $2,530,4882024Revenue 2025: $6,026,768Expenses 2025: $3,953,606Net Income 2025: $2,073,1622025

Highlighted filing

2022

Revenue$3,476,517
Expenses$4,026,398
Net Income-$549,881
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Dec 13, 2022
Return Version
2021v4.1
Gross Receipts
$7,799,150
Mission and Program Overview

Mission

Save mount diablo's mission is to preserve mount diablo's peaks, surrounding foothills, and watersheds; and its sustaining diablo range, through land acquisition and preservation strategies designed to protect the mountain's natural beauty, biological diversity, and historic and agricultural heritage; enhance our area's quality of life; and provide educational and recreational opportunities consistent with protection of natural resources.

Save Mount Diablo's mission is to preserve Mount Diablo's peaks, surrounding foothills, watersheds, and connection to the Diablo Range through land acquisition and preservation strategies designed to protect the mountain's natural beauty, (Continued on Schedule O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,697,761$13,719,955▲ $22,194
Investments Other Securities$5,049,938$3,737,945▼ $1,311,993
Investments in Publicly Traded Securities$2,031,387$2,388,711▲ $357,324
Cash and Non-Interest-Bearing Accounts$62,085$618,466▲ $556,381
Pledges and Grants Receivable$638,365$268,836▼ $369,529
Prepaid Expenses and Deferred Charges$81,646$95,216▲ $13,570
Savings and Temporary Cash Investments$72,001$68,081▼ $3,920
Accounts Receivable$5,202$0▼ $5,202
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$23,820,014$23,107,721▼ $712,293
Other Assets Total$2,181,629$2,210,511▲ $28,882
Liabilities
Accounts Payable and Accrued Expenses$273,693$237,326▼ $36,367
Other Liabilities$85,311$81,220▼ $4,091
Deferred Revenue$7,604$22,650▲ $15,046
Total Liabilities$366,608$341,196▼ $25,412
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,484,629$20,933,575▲ $448,946
Net Assets With Donor Restrictions$2,968,777$1,832,950▼ $1,135,827
Total Net Assets Fund Balance$23,453,406$22,766,525▼ $686,881
Total Liabilities and Net Assets / Fund Balance$23,820,014$23,107,721▼ $712,293

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,658,465-$13,658,465
Equipment$61,490$254,989$316,479
Other Land Buildings-$19,232$19,232
Other Assets Org$525,549--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$2,565,494$5,500▲ $145,798-$2,585,960
2020$1,827,434$407,000▲ $331,060-$2,565,494
2019$918,260$938,193▼ $29,019-$1,827,434
2018$897,176-▲ $21,084-$918,260
2017$752,370$172,872▼ $28,066-$897,176
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward Sortwell Clement JrExec DirectorFT$169,163$10,263$179,426
Seth AdamsLand Conserv DirectorFT$119,486$18,616$138,102
Monica OeiFinance DirectorFT$111,231$15,668$126,899
Sean BurkeLand Program DirectorFT$101,700$7,011$108,711

Board Members and Trustees

NameTitle
Jim FeltonPresident
Achilleus TiuDirector
Bob MarxDirector
Carol LaneDirector
Claudia HeinDirector
Frank MartensDirector
Garrett GirvanDirector
Giselle JurkaninDirector
Jeff StoneDirector
John GallagherDirector
Joseph GaraventaDirector
Keith AlleyDirector
Malcolm SproulDirector
Margaret KruseDirector
Phil O'LoaneDirector
Robert PhelpsDirector
Scott HeinDirector
Burt BasslerTreasurer
Liz Harvey RobertsVP/Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Shute Mihaly & Weinberger LLPLegal and consulting396 Hayes St, San Francisco, CA 94102$201,409
Revenue and Support

Revenue Composition

Contributions and Grants
$3,186,903
Program Service Revenue
$19,766
Investment Income
$266,718
Other Revenue
$3,130
All Other Contributions
$2,883,953
Change in Net Assets
$-549,881

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$229,625Fair Market Value (FMV)
Total Noncash Contributions3$229,625-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,656,019
Revenue Not Reported on Financial Statements
$-179,502
Revenue Not Reported on Form 990
$3,759
Other Revenue Adjustments
$-193,517
Total Revenue per Audited Statements
$3,659,778
Total Revenue per Form 990
$3,476,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,249,039
Salaries, Compensation, and Employee Benefits$1,698,859
Total Fundraising Expense$593,259
Grants and Similar Amounts Paid$78,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$543,994$320,104$266,310$1,130,408
Current Officers, Directors, Trustees, and Key Employees$145,994$85,907$71,471$303,372
Occupancy$116,813$41,569$61,258$219,640
Fees for Services Legal$160,468$1,640$264$162,372
Other Employee Benefits$75,276$44,295$36,851$156,422
Depreciation Depletion$127,749$6,723-$134,472
Payroll Taxes$52,290$30,769$25,598$108,657
Fees for Services Other$71,232$1,341$15,466$88,039
Grants to Domestic Orgs$65,000--$65,000
Office Expenses$36,737$1,732$15,838$54,307
Insurance$43,011$3,536$5,211$51,758
Other Expenses$45,162$1,397$5,178$51,737
Information Technology$37,501$4,191$7,466$49,158
Fees for Services Accounting-$30,387-$30,387
All Other Expenses$25,737$2,288$-351$27,674
Fees for Service Investment Mgmnt Fees-$14,015-$14,015
Grants to Domestic Individuals$13,500--$13,500
Travel$3,557$1,546$2,790$7,893
Total Functional Expenses$2,831,975$601,164$593,259$4,026,398

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,098,395
Total Expenses per Form 990$4,026,398
Expenses per Audited Statements$4,011,575
Expenses Not Reported on Form 990$86,820
Expenses Not Reported on Financial Statements$14,823
Other Expense Adjustments$808
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
UC Berkeley FoundationBerkeley, CA-SMD Oral History Project$50,000
NBCUniversal Media LLCAtlanta, GA501(c)(3)Open Roads Support$12,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,246
Fundraising Gross Income$14,900
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Moonlight on the Mountain$317,850$14,900$27,049$-12,149
Total Events$317,850$14,900$53,246$-38,346
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
CRT Distribution Payable$81,220
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Board members Claudia Hein and Scott Hein are married.

Form 990, Part VI, Line 11B: Form 990 Review Process

FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, AT LEAST ONE MEMBER OF THE BOARD OF TRUSTEES, the audit committee, AND THE EXECUTIVE DIRECTOR. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.

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

Members of the board of trustees review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

The Executive Committee (comprised of elected Board members) REVIEWs THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.

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

COMPENSATION OF OTHER PERSONNEL IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT and with the Executive Committee (comprised of elected Board Members). EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES.

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

ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE the documents are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE by request from the organization's office in Walnut Creek, California.

Filing and Contact Details

Filer

Filer Name
Save Mount Diablo
EIN
94-2681735
Phone
9259473535
Address
1901 Olympic Boulevard 320, Walnut Creek, CA 94596

Signing Officer

Name
Edward Sortwell Clement Jr
Title
Exec Director
Signed
2022-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Sortwell Clement Jr
Formed
1971
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
19
Employees
23
Volunteers
361

Preparer

Firm
Regalia & Associates Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Capitalized Land Acquisition and Related Costs = $122061

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in value of charitable remainder trusts = $40091

Other Changes In Net Assets Or Fund Balances - Other Decreases

Loss from uncollectible pledge = -$176000

Other Changes in Net Assets

During the fiscal year ended March 31, 2022, Save Mount Diablo was notified that a pledge originally made during the fiscal year ended March 31, 2019 in the amount of $176,000 would not be received. Accordingly, this amount has been shown as an "other adjustment" in the tax return in accordance with IRS instructions.

Part I Summary Mission continued

Biological diversity, and historic and agricultural heritage; enhance our area's quality of life; and provide educational and recreational opportunities consistent with protection of natural resources.

Part III Statement of Program Service Accomplishments 4A continued

Having Successfully Raised the Funds Through Our Forever Wild Capital Campaign, SMD exercised the option to acquire This Conservation Easement Around the End of the Year. Further, Save Mount Diablo Advanced Other Land Acquisition Opportunities in and around the Mt. Diablo Area. THIS FISCAL YEAR WAS A YEAR OF ENHANCING HOW WE MANAGE OUR PROPERTIES WHILE CONTINUING LONG-TERM, COMPLEX NEGOTIATIONS TO PROTECT SEVERAL VERY HIGH-PRIORITY AREAS OF LAND. FOR DECADES, SMD WAS ABLE TO BUY PROPERTIES AND THEN QUICKLY TRANSFER THEM TO A PUBLIC PARK AGENCY. THAT MODEL KEPT OUR LAND MANAGEMENT RESPONSIBILITIES VERY LIMITED, AND THE PROJECTS WE UNDERTOOK WERE MAINLY FOCUSED ON TRASH REMOVAL, FIRE ABATEMENT, AND SOME RESTORATION WORK. ABOUT A DECADE AGO, THE TRANSFER TIME STARTED TO SLOW DOWN. IN PART, THE SLOWDOWN IN TRANSFER TIME WAS BECAUSE CALIFORNIA STATE PARKS STOPPED ACQUIRING NEW LAND IN ORDER TO FOCUS ON MAINTAINING THE PARKS IT ALREADY OWNED. IT HAS BEEN ABOUT 15 YEARS SINCE A PROPERTY WAS ADDED TO MOUNT DIABLO STATE PARK, SOMETHING WE HAVE BEEN WORKING DILIGENTLY TO CHANGE. HOWEVER, AS OUR AMBITIONS ABOUT PRESERVING THE DIABLO WILD LANDS GREW, WE BEGAN TO BUY MORE LAND FURTHER AWAY FROM EXISTING PARKS WITH A STRATEGY TO CONNECT THEM IN THE FUTURE. WE CONTINUE TO NEGOTIATE COMPLEX PROPERTY TRANSACTIONS, THE FRUITS OF WHICH WILL BE BROUGHT TO BEAR IN THE COMING YEARS. OUR PARTNERS, ESPECIALLY THE EAST CONTRA COSTA HABITAT CONSERVANCY AND EAST BAY REGIONAL PARK DISTRICT, HAVE CONTINUED THE WORK TO ENCIRCLE THE MARSH CREEK AND MORGAN TERRITORY AREAS IN OPEN SPACE AND PLACE CRITICAL PROTECTIONS OVER ESSENTIAL HABITAT CORRIDORS. WE MEET WITH LANDOWNERS AND DEVELOPERS ALIKE TO PUSH FOR HIGH-QUALITY MITIGATION ASSOCIATED WITH NEW DEVELOPMENTS. WE COORDINATE CLOSELY WITH OUR PARTNERS ON STRATEGIC ADDITIONS TO THE OVERALL NETWORK OF PRESERVED LANDS ON AND AROUND MOUNT DIABLO. As Part of Our Forever Wild Capital Campaign, We Raised AcquisitionFunds To Ensure We Are Ready and Able to Act on Transactions Quickly. For Now, We Continue To Build a Strong Foundation for Future Land Conservation.

Part III Statement of Program Service Accomplishments 4B continued

CONCORD NAVAL WEAPONS STATION REUSE PLANWE LAUNCHED AN E-BLAST CAMPAIGN FOCUSED ON CONCORD RESIDENTS TO DISCOURAGE THE CITY COUNCIL FROM CHOOSING SEENO AND PARTNERS AS MASTER DEVELOPER. WHILE WE WERE SUCCESSFUL IN GENERATING HUNDREDS OF ON-THE-RECORD PUBLIC COMMENTS, WITH MORE THAN 90% OF COMMENTS ASKING THE COUNCIL TO NOT CHOOSE SEENO, UNFORTUNATELY A MAJORITY OF THE COUNCIL SELECTED THEM. WE ARE CAPITALIZING ON THE DISBELIEF AND ANGER AT THE COUNCIL THIS HAS GENERATED TO ORGANIZE RESIDENTS, ORGANIZATIONS THAT HAVE NOT BEEN ENGAGED ON THIS PROJECT BEFORE, AND OTHER STAKEHOLDERS TO MAKE SURE THE PUBLIC BENEFITS WE WON A DECADE AGO IN THE REUSE PLAN ARE ACTUALLY IMPLEMENTED. ANTIOCHOUR COALITION SUCCESSFULLY EXTENDED THE URBAN LIMIT LINE FOR THE CITY AND MADE IT UNCHANGEABLE EXCEPT BY A VOTE OF THE PEOPLE, BUT ThE OTHER OPEN SPACE GAINS OF OUR MEASURE T CAMPAIGN WERE STRUCK DOWN BY THE COURT. WE ARE NOW WORKING WITH THE COALITION AND CITY COUNCIL TO INCLUDE OPEN SPACE PROTECTIONS THAT WERE IN MEASURE T IN OTHER PLACES SUCH AS THE CITY GENERAL PLAN. PITTSBURGWE FILED THE SECOND CEQA LAWSUIT IN SMDS HISTORY TO CHALLENGE THE CITY COUNCILS APPROVAL OF THE HILLTOP-DESTROYING 600-ACRE FARIA/SOUTHWEST HILLS ANNEXATION SEENO PROJECT, WHICH WOULD CONSTRUCT MORE THAN 1,600 HOUSES DIRECTLY NEXT TO AND ABOVE CONCORDS NEW THURGOOD MARSHALL REGIONAL PARK. We won the lawsuit as well as a second challenge and unless Seeno and the city appeal, theyll have to vacate the project approvals and start over on environmental review.TASSAJARA VALLEY WE SUCCESSFULLY ADVOCATED FOR THE CONSERVATION BENEFITS OF THE TASSAJARA PARKS PROJECT, INCLUDING THE CREATION OF AN AGRICULTURAL PRESERVE OVER THE ENTIRE TASSAJARA VALLEY AND FORMALLY PROTECTING 700+ ACRES OF OPEN SPACE ON THE VALLEYS WEST SIDE TO FORM A GREEN WALL AGAINST FUTURE DEVELOPMENT. THE COUNTY BOARD OF SUPERVISORS APPROVED THE PROJECT ON A 4-1 VOTE. WHILE THERE ARE SEVERAL LEGAL CHALLENGES TO THE DECISION, WE CONTINUE TO COMMUNICATE WITH STAKEHOLDERS AND ARE CONFIDENT THE CONSERVATION GAINS OF THE PROJECT WILL BE UPHELD. URBAN LIMIT LINESWE CONTINUED TO WATCH FOR THREATS TO THE URBAN LIMIT LINEs (ULL).EAST CONTRA COSTA COUNTY HABITAT CONSERVANCY PLAN WE PARTICIPATED IN THE PUBLIC ADVISORY COMMITTEE OF THE HCP/NCCP AND ENCOURAGED CREATION OF AN HCP/NCCP IN ANTIOCH.STEWARDSHIP: Save Mount Diablo Currently Owns and/or Manages 20 PropertiesTotaling 2500 Acres. Save Mount Diablo also holds perpetual conservation easements on 3 properties,Totaling 173 Acres.More Than 361 volunteers completed Over 4566 Hours of Service In the fiscal year of 2021 to 2022. They Have Supported all our Activities across departments Throughout the Year. Recurrent Volunteers Include: 27 Property Monitors And 84 Volunteer Stewards.VOLUNTEERSOUR VOLUNTEERS ARE THE HEROES AND HEROINES OF LAND PRESERVATION. THEY HELP MAKE OUR WORK POSSIBLE, WHETHER IT BE BY HELPING RESTORE ECOLOGICAL SYSTEMS, BECOMING A HIKE LEADER, ASSISTING WITH EVENT REGISTRATION, STAFFING AID STATIONS, TAKING PHOTOS OR SETTING UP EQUIPMENT. THEIR HARD WORK AND GENEROSITY ARE WHAT HELP MAKE THIS ORGANIZATIONS EFFORTS SO SUCCESSFUL.Results: Overseen by Our Skilled Staff, over 3624 Volunteer Hours And 5000Stewardship Staff Hours Were Focused on Work Projects Including EcologicalRestoration, Monitoring and Maintenance.Amidst working with ever changing health advice from the county and federal level, regular volunteer workdays were reestablished in July 2021. We Completed 37 Volunteer Habitat Restoration Workdays, including solo projects, and extra fire abatement.With volunteer help, we targeted noxious weeds on 7 properties, produced GIS Narrowleaf Milkweed population maps, finished annual fire abatement, and completed 27 summer watering outings to nourish restoration plantings at 5 properties. Stewards also continued monthly property monitoring outings, and organized small workdays to weed, mulch, and clean up our properties.STAFF HELPED ORGANIZE AND FACILITATE

Part III Statement of Program Service Accomplishments 4C continued

to Encourage More Scientific Research In The Northern Diablo Range; And Honoring the Past, Inspiring the Future Zoom Series That Provides Lectures from Conservationists, Ecotherapists, Scientists, Artists, and Others.Save Mount Diablo also celebrated its 20th year of the Moonlight on the Mountain gala fundraiser, held this year as a virtual event. Hundreds of people participated in the auction and event, which raises funds to support Save Mount Diablos conservation and education work.

Financial Statement Notes

Part II, Line 5: Summarized Policy

Save Mount Diablo has an SMD Board and Land Trust accreditation commission-approved conservation easement enforcement policy which outlines annual monitoring, land owner relationships, violation protocols and enforcement guidelines. Save Mount Diablo also maintains a legal defense fund and holds terra firma conservation insurance.

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

A perpetual conservation easement is a voluntary legal agreement between a landowner and a qualified organization, such as a land trust, to protect the natural or cultural resources of that land forever. The conservation easements will protect the resources that SMD purchased the property to save, by having the landowner help steward the land while also allowing them to live on the land they love, when applicable. The agreements limit the landowners rights on the property in order toprotect the lands conservation values. SMD has valued the easements at $1 each in the financial statements as management does not believe these deeds have any commercial value.

Part V, Line 4: Intended uses of the endowment fund.

In 2017, SMD created the Stewardship Endowment Fund to financially support, in perpetuity, SMDs stewardship obligations for its conserved lands and other properties under its care. SMD has adopted investment and spending policies for endowment assets, established by the Finance Committee and approved by the Board of Directors, that attempt to maintain the corpus and the purchasing power of those endowment assets over the long term. Accordingly, the primary investment goal is to provide income to support stewardship program activity, grow the principal to at least keep pace with inflation in order to provide income at appropriate levels to support future stewardship activities, manage risk, and generate an even, steady, pay-out stream from the Stewardship Endowment Fund in order to deliver a consistent quality stewardship program.

Part X : FIN48 Footnote

Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Save Mount Diablo is required to report information regarding its exposure to various tax positions taken by Save Mount Diablo and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Save Mount Diablo has adequately evaluated its current tax positions and has concluded that as of March 31, 2022, Save Mount Diablo does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Save Mount Diablo has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Save Mount Diablo continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Save Mount Diablo may periodically receive unrelated business income requiring Save Mount Diablo to file separate tax returns under federal and state statutes. Under such conditions, Save Mount Diablo will calculate, accrue and remit the applicable taxes.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Change in Value-Charitable Remainder Tr $40091 Moonlight on the Mtn expenses $53246

Part XII, Line 2D: Other expenses and losses per audited F/S

Moonlight on the Mtn expenses $53246

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Bad debt reported elsewhere $808

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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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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0140813
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-38346
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-38346
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-123152
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt020484629
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt020933575
IRS990/NoncashContributionsAmt0229625
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt061258
IRS990/OccupancyGrp/ManagementAndGeneralAmt041569
IRS990/OccupancyGrp/ProgramServicesAmt0116813
IRS990/OccupancyGrp/TotalAmt0219640
IRS990/OfficeExpensesGrp/FundraisingAmt015838
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01732
IRS990/OfficeExpensesGrp/ProgramServicesAmt036737
IRS990/OfficeExpensesGrp/TotalAmt054307
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02181629
IRS990/OtherAssetsTotalGrp/EOYAmt02210511
IRS990/OtherChangesInNetAssetsAmt0-13848
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt036851
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt044295
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt075276

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$29.4$2.04$27.3$6.03$3.95$2.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$2.16$25.3$6.04$3.51$2.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.2$1.65$22.6$3.36$3.45$0.09
2022Detailed filing. Detailed filing data is available for this year.$23.1$0.34$22.8$3.48$4.03$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$0.37$23.5$3.75$3.40$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.5$0.60$21.9$4.43$2.73$1.70
2019Summary only. Only limited summary data is available for this year.$20.7$0.71$20.0$0.44$0.77$0.34
2018Summary only. Only limited summary data is available for this year.$20.9$0.62$20.3$2.30$2.43$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$0.57$20.4$4.07$3.28$0.79
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$0.61$18.8$3.61$2.47$1.13
2015Detailed filing. Detailed filing data is available for this year.$19.5$1.88$17.6$2.75$3.23$0.48
2014Detailed filing. Detailed filing data is available for this year.$20.0$2.51$17.4$3.26$2.20$1.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.1$2.79$16.3$7.34$10.5$3.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$7.35$10.8$2.30
2011Summary only. Only limited summary data is available for this year.$15.8$4.85$11.0$2.45$3.93$1.47