Civic Intelligence

Save Mount Diablo

990 • Fiscal year 2023 • EIN 94-2681735

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 14, 2024

201 N Civic Drive 190Walnut Creek, CA 94596

(925) 947-3535

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.07x

Higher debt load relative to assets than 33% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.49x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

30th percentile

-2.6%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$184,297

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

46th percentile

4.8%

Faster asset growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-3.2%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$24,218,193

Up $1,110,472 (+4.8%) from 2022

Net Assets

Down

$22,569,372

Down $197,153 (-0.9%) from 2022

Liabilities

Up

$1,648,821

Up $1,307,625 (+383%) from 2022

Revenue

Down

$3,364,222

Down $112,295 (-3.2%) from 2022

Expenses

Down

$3,451,522

Down $574,876 (-14%) from 2022

Net Income

Up

-$87,300

Up $462,581 (+84%) from 2022

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

2023

Assets$24,218,193
Liabilities$1,648,821
Net Assets$22,569,372

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

2023

Revenue$3,364,222
Expenses$3,451,522
Net Income-$87,300
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 14, 2024
Return Version
2022v5.0
Gross Receipts
$8,239,877
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$13,719,955$13,781,804▲ $61,849
Investments in Publicly Traded Securities$3,242,489$4,403,958▲ $1,161,469
Savings and Temporary Cash Investments$2,899,588$1,666,208▼ $1,233,380
Cash and Non-Interest-Bearing Accounts$618,466$495,012▼ $123,454
Pledges and Grants Receivable$268,836$278,416▲ $9,580
Prepaid Expenses and Deferred Charges$95,216$162,070▲ $66,854
Investments Other Securities$52,660$0▼ $52,660
Accounts Receivable-$0-
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$23,107,721$24,218,193▲ $1,110,472
Other Assets Total$2,210,511$3,430,725▲ $1,220,214
Liabilities
Other Liabilities$81,220$1,307,420▲ $1,226,200
Accounts Payable and Accrued Expenses$237,326$322,781▲ $85,455
Deferred Revenue$22,650$18,620▼ $4,030
Total Liabilities$341,196$1,648,821▲ $1,307,625
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,933,575$20,797,792▼ $135,783
Net Assets With Donor Restrictions$1,832,950$1,771,580▼ $61,370
Total Net Assets Fund Balance$22,766,525$22,569,372▼ $197,153
Total Liabilities and Net Assets / Fund Balance$23,107,721$24,218,193▲ $1,110,472

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,658,465-$13,658,465
Equipment$123,339$290,960$414,299
Other Land Buildings-$19,232$19,232
Other Assets Org$1,245,372--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,585,960$307,500▼ $213,535-$2,679,925
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward Sortwell Clement JrExec DirectorFT$173,564$10,733$184,297
Seth AdamsLand Conserv DirectorFT$128,207$20,720$148,927
Monica OeiFinance DirectorFT$115,334$16,080$131,414
Sean BurkeLand Program DirectorFT$106,470$7,073$113,543
Karen FerriereDevelopment DirectorFT$102,375$5,612$107,987

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
Brosamer & Wall LLCLease and move out exp1777 Oakland Blvd Suite 300, Walnut Creek, CA 94596$208,562
Revenue and Support

Revenue Composition

Contributions and Grants
$3,341,066
Program Service Revenue
$34,186
Investment Income
$35,052
Other Revenue
$-46,082
All Other Contributions
$2,894,105
Change in Net Assets
$-87,300

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
Securities Publicly Traded1$104,775Fair Market Value (FMV)
Other Non Cash Contri Table1$12,000Fair Market Value (FMV)
Other Non Cash Contri Table1$10,000Fair Market Value (FMV)
Books and Publications-$8,750Fair Market Value (FMV)
Food Inventory1$5,275Fair Market Value (FMV)
Other Non Cash Contri Table1$1,000Fair Market Value (FMV)
Other Non Cash Contri Table1$735Fair Market Value (FMV)
Other Non Cash Contri Table1$713Fair Market Value (FMV)
Other Non Cash Contri Table1$400Fair Market Value (FMV)
Other Non Cash Contri Table1$143Fair Market Value (FMV)
Total Noncash Contributions9$143,791-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,343,616
Revenue Not Reported on Financial Statements
$20,606
Revenue Not Reported on Form 990
$-54,219
Other Revenue Adjustments
$-3,300
Total Revenue per Audited Statements
$3,289,397
Total Revenue per Form 990
$3,364,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,956,681
Other Expenses$1,345,490
Total Fundraising Expense$637,756
Grants and Similar Amounts Paid$114,451
Professional Fundraising Fees$34,900

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$595,437$447,564$269,008$1,312,009
Current Officers, Directors, Trustees, and Key Employees$133,227$97,463$58,208$288,898
Occupancy$120,799$71,927$52,014$244,740
Other Employee Benefits$89,968$59,410$28,787$178,165
Office Expenses$60,416$32,574$70,979$163,969
Depreciation Depletion$116,295$33,900$157$150,352
Payroll Taxes$57,611$39,107$25,820$122,538
Grants to Domestic Orgs$103,500--$103,500
Other Expenses$62,665$19$28,817$91,501
Fees for Services Other$49,811$2,166$9,472$61,449
Pension Plan Contributions$26,092$16,564$12,415$55,071
Insurance$40,128$5,703$3,993$49,824
Fees for Services Legal$37,864$1,128$790$39,782
Information Technology$21,955$6,389$8,145$36,489
Fees for Services Professional Fundraising--$34,900$34,900
All Other Expenses$114,145$5,398$-90,670$28,873
Fees for Services Accounting-$28,438-$28,438
Travel$19,554$1,255$3,273$24,082
Fees for Service Investment Mgmnt Fees-$23,906-$23,906
Grants to Domestic Individuals$10,951--$10,951
Total Functional Expenses$1,923,839$889,927$637,756$3,451,522

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,669,449
Total Expenses per Form 990$3,451,522
Expenses per Audited Statements$3,423,692
Expenses Not Reported on Form 990$245,757
Expenses Not Reported on Financial Statements$27,830
Other Expense Adjustments$3,924
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
East Bay Regional Park DistOakland, CAGovernmentFinley project$50,000
Mount Diablo Interpretative AWalnut Creek, CA501(c)(3)Education Center$30,000
NBCUniversal Media LLCAtlanta, GA-Open Roads Support$12,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$205,050
Fundraising Gross Income$149,983
Professional Fundraising Fees$34,900

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Moonlight on the Mountain$596,944$149,983$42,173$107,810
Total Events$596,944$149,983$205,050$-55,067
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
Lease payable noncurrent$1,235,038
CRT Distribution Payable$62,047
Lease payable current$10,335
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 A, Line 2

Board members Claudia Hein and Scott Hein are married.

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

Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. 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, Section B, Line 12C

Members of the Board of Trustees review all potential conflicts of interest periodically. Top management 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, Section B, Line 15A

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, Section B, Line 15B

Compensation of other personnel and highly compensated employees is reviewed periodically by members of management and by 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, Section C, Line 18

Tax returns are available for download from several websites and by request from the organization's office in Walnut Creek, California.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Save Mount Diablo
EIN
94-2681735
Phone
9259473535
Address
201 N Civic Drive 190, Walnut Creek, CA 94596

Signing Officer

Name
Edward Sortwell Clement Jr
Title
Exec Director
Signed
2024-02-14
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
25
Volunteers
604

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

Form 990, Part XI, Line 9

Capitalized Land Acquisition and Related Costs = $190123

Form 990, Part XI, Line 9

Change in value of charitable remainder trusts = -$72285

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

Helped east bay regional park district secure an option agreement to protect the strategic 768-acre finley road ranch so it will become an important new staging area for existing and future trails.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 16 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.land use:save mount diablo regularly monitors the agendas of 50 different planning committees and public agencies. This work can take time as we research, write letters, testify and collaborate on solutions. We responded to about 25 land use projects in 2022 to 2023 fiscal year.won a second lawsuit against seeno/discovery builders and pittsburg over the proposed faria development project.achieved having the concord city council stop the seeno/discovery builders group from becoming master developer for the concord reuse project.furthered our diablo range expansion work developing new partners and advancing advocacy efforts to protect important lands like tesla and del puerto canyon.

Part III Statement of Program Service Accomplishments 4B continued

More than 600 volunteers completed over 5000 hours of service in the 2022 to 2023 fiscal year. They have supported all our activities across departments throughout the year. Recurrent stewardship 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.created a beautiful new public trail at our curry canyon ranch, with volunteers, about 1.25-miles long connecting mount diablo state parks knobcone point road to riggs canyon road; a strategic recreational link for public access to two portions of mount diablo state park.stewards also continued monthly property monitoring outings, and organized small workdays to weed, mulch, and clean up our properties.staff continued monitoring impacts to vegetation in the jackass canyon area, with ca state parks, and cal fire.with our partners at the lindsay wildlife experience, we continued to release rehabilitated american kestrels into the mount diablo foothills, strengthening wildlife corridors.advanced our 10,000 trees and native plants project, planting and caring for more than 2000 plants into our rehabilitation sites, many of those plants being california milkweed for monarch forge, building and strengthening habitat for wildlife.we monitor and remediate storm damage on all of our properties. We installed a solar well and a wildlife trough at mc7 to aid in fire abatement in utilizing cattle at mc7, and to provide a drinking source and habitat for wildlife year-round. We installed 4000 feet of cattle exclusion fence at mc7 to maintain and strengthen wildlife habitat and water quality in marsh creek. Staff led the 3rd annual pine canyon cleanup with the mount diablo state park, the east bay regional park district, the american alpine club and the bay area climbers coalition, where we removed invasive species, graffiti, and trash from the pine canyon area, as well as hazardous fuel load from the knobcone point area with a chipper.we hosted major cleanup workdays including a coastal cleanup workday in kirker creek with the help of a small group of volunteers to remove 10 garbage bags of trash. At big bend, a major cleanup project included demolition and removal of an old and abandoned trailer. Over 84,000 pounds of waste and reclycling were removed in 2022 to 2023 fiscal year.

Part III Statement of Program Service Accomplishments 4C continued

Local schools; our dr. Mary bowerman science and research program which provides small grants to encourage more scientific research in the northern diablo range, bioblitz, etc.enabled the public to enjoy our new mangini ranch educational preserve, run with a free online reservation system with over 4 miles of trails built with the help of volunteers and local students.completed our 50th annivesary celebrations, including an extensive oral history project about save mount diablo that is housed at uc berkeleys bancroft library.we celebrated our 50th anniversary moonlight on the mountain gala fundraiser. Over five hundred people attended the event, which raised funds to support save mount diablos conservation, stewardship, advocacy and education work.set all-time high fundraising records with our mid-year appeal, moonlight on the mountain, and year-end appeal.secured a better/smaller office at 201 north civic drive in walnut creek that lowered our rent and reduced our carbon footprint by providing more energy efficient infastructure.as we reflect back on the completed april 1, 2022 to march 31, 2023 fiscal year, we feel immense gratitude for our supporters because they helped us complete another highly successful year from a programmatic, financial and overall organizational perspective.

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, 2023, 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 $-72285 Moonlight on the Mtn expenses $205050

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

Moonlight on the Mtn expenses $205050

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

Bad debt reported elsewhere $3924

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IRS990/Desc0LAND ACQUISITION & LAND USE:SAVE MOUNT DIABLO CONTINUES LONG-TERM NEGOTIATIONS TO PROTECT IMPORTANT PROPERTIES. SECURED AN OPTION AGREEMENT TO ACQUIRE THE 6.69-ACRE KRANE POND PROPERTY WITHIN THE MISSING MILE THAT IS CONTIGUOUS WITH MOUNT DIABLO STATE PARK. THE MISSING MILE IS ROUGHLY A SQUARE MILE ON THE NORTHERN SLOPES OF MOUNT DIABLO THAT CONTAINS MUCH PRIVATELY OWNED OPEN SPACE THAT HAS NOT YET BEEN CONSERVED. THE OPTION AGREEMENT GIVES US UNTIL OCTOBER 2023 TO RAISE $500,000 TO PROTECT THE STRATEGIC KRANE POND PROPERTY THAT PROVIDES CRITICAL WATER FOR WILDLIFE. Continued on Schedule O
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IRS990/MissionDesc0Our mission is to preserve Mount Diablos peaks, surrounding foothills, watersheds, and connection to the Diablo Range through land acquisition and preservation strategies designed to protect the mountains 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.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2023Detailed filing. Detailed filing data is available for this year.$24.2$1.65$22.6$3.36$3.45$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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