Civic Intelligence

Jacoby Creek Land Trust

990 • Fiscal year 2016 • EIN 94-3159789

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 08, 2017

PO Box 33Bayside, CA 95524

(707) 822-0900

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

3rd percentile

-102%

Higher net margin than 3% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.3%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,969,079

Down $9,129 (-0.3%) from 2015

Net Assets

Down

$2,967,371

Down $9,769 (-0.3%) from 2015

Liabilities

Up

$1,708

Up $640 (+60%) from 2015

Revenue

Up

$21,726

Up $2,710 (+14%) from 2015

Expenses

Down

$43,945

Down $8,427 (-16%) from 2015

Net Income

Up

-$22,219

Up $11,137 (+33%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,938,171Liabilities 2010: $637Net Assets 2010: $2,937,5342010Assets 2011: $2,940,499Liabilities 2011: $675Net Assets 2011: $2,939,8242011Assets 2012: $2,963,376Liabilities 2012: $628Net Assets 2012: $2,962,7482012Assets 2013: $3,036,438Liabilities 2013: $1,111Net Assets 2013: $3,035,3272013Assets 2014: $3,023,769Liabilities 2014: $1,285Net Assets 2014: $3,022,4842014Assets 2015: $2,978,208Liabilities 2015: $1,068Net Assets 2015: $2,977,1402015Assets 2016: $2,969,079Liabilities 2016: $1,708Net Assets 2016: $2,967,3712016Assets 2017: $3,015,758Liabilities 2017: $6,020Net Assets 2017: $3,009,7382017Assets 2018: $2,964,756Liabilities 2018: $3,000Net Assets 2018: $2,961,7562018Assets 2019: $3,017,599Liabilities 2019: $3,000Net Assets 2019: $3,014,5992019Assets 2020: $3,053,531Liabilities 2020: $3,000Net Assets 2020: $3,050,5312020Assets 2021: $3,061,646Liabilities 2021: $3,112Net Assets 2021: $3,058,5342021Assets 2022: $2,967,324Liabilities 2022: $3,112Net Assets 2022: $2,964,2122022Assets 2023: $2,970,266Liabilities 2023: $3,112Net Assets 2023: $2,967,1542023Assets 2024: $2,977,937Liabilities 2024: $3,000Net Assets 2024: $2,974,9372024

Highlighted filing

2016

Assets$2,969,079
Liabilities$1,708
Net Assets$2,967,371

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $46,171Expenses 2010: $49,334Net Income 2010: -$3,1632010Revenue 2011: $69,163Expenses 2011: $45,833Net Income 2011: $23,3302011Revenue 2012: $42,485Expenses 2012: $50,602Net Income 2012: -$8,1172012Revenue 2013: $75,294Expenses 2013: $46,635Net Income 2013: $28,6592013Revenue 2014: $33,745Expenses 2014: $47,899Net Income 2014: -$14,1542014Revenue 2015: $19,016Expenses 2015: $52,372Net Income 2015: -$33,3562015Revenue 2016: $21,726Expenses 2016: $43,945Net Income 2016: -$22,2192016Revenue 2017: $32,809Expenses 2017: $42,105Net Income 2017: -$9,2962017Revenue 2018: $31,205Expenses 2018: $39,702Net Income 2018: -$8,4972018Revenue 2019: $46,279Expenses 2019: $52,598Net Income 2019: -$6,3192019Revenue 2020: $68,376Expenses 2020: $92,104Net Income 2020: -$23,7282020Revenue 2021: $54,819Expenses 2021: $79,998Net Income 2021: -$25,1792021Revenue 2022: $114,823Expenses 2022: $126,796Net Income 2022: -$11,9732022Revenue 2023: $130,429Expenses 2023: $173,304Net Income 2023: -$42,8752023Revenue 2024: $163,441Expenses 2024: $189,239Net Income 2024: -$25,7982024

Highlighted filing

2016

Revenue$21,726
Expenses$43,945
Net Income-$22,219
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 8, 2017
Return Version
2016v3.0
Gross Receipts
$62,625
Mission and Program Overview

Mission

Preservation of jacoby creek watershed for science, history, education, recreation, agriculture, and scenery.

Preservation of watershed for science, history, education, recreation, agriculture, and scenery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,608,012$2,631,896▲ $23,884
Investments in Publicly Traded Securities$339,634$317,074▼ $22,560
Inventories for Sale or Use$17,591$16,178▼ $1,413
Cash and Non-Interest-Bearing Accounts$12,971$3,931▼ $9,040
Total Assets$2,978,208$2,969,079▼ $9,129
Liabilities
Other Liabilities$1,020$1,020→ $0
Accounts Payable and Accrued Expenses$48$688▲ $640
Total Liabilities$1,068$1,708▲ $640
Net Assets / Fund Balance
Unrestricted Net Assets$2,977,140$2,967,371▼ $9,769
Total Net Assets Fund Balance$2,977,140$2,967,371▼ $9,769
Total Liabilities and Net Assets / Fund Balance$2,978,208$2,969,079▼ $9,129

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,452,001-$2,452,001
Buildings$109,780$50,437$160,217
Other Land Buildings$69,552$53,138$122,690
Equipment$563$3,977$4,540
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl DillinghamPresident
Ralph FaustVice President
Mark FritzkeBoard Member
Sean RoweBoard Member
Ian JewettSecretary
Charles PowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,786
Program Service Revenue
$0
Investment Income
$9,101
Other Revenue
$7,839
All Other Contributions
$4,212
Change in Net Assets
$-22,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$3,916-$3,916
Insurance-$2,375-$2,375
Fees for Services Accounting-$2,305-$2,305
Fees for Services Other$752--$752
Office Expenses-$709-$709
Conferences and Meetings$499--$499
Advertising$373--$373
Depreciation Depletion$318--$318
Other Expenses$131--$131
All Other Expenses$125--$125
Total Functional Expenses$34,640$9,305$0$43,945
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,438
Fundraising Direct Expenses$3,360
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposits$1,020
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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 contemporaneously documents the meetings held or written actions undertaken by the governing body and each committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section C, Line 19

The organization's documents are available to the public.

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

Members of the governing body will review this form 990.

Filing and Contact Details

Filer

Filer Name
Jacoby Creek Land Trust
EIN
94-3159789
Phone
7078220900
Address
PO BOX 33, BAYSIDE, CA 95524

Signing Officer

Name
Charles Powell
Title
Treasurer
Phone
7078220900
Signed
2017-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Powell
Formed
1992
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
120

Preparer

Firm
Jackson & Eklund an Accountancy Corp
Address
1680 SUTTER ROAD, MCKINLEYVILLE, CA 95519-4217
Preparer
Ragen Tilzey
Phone
7078224835
Supplemental Narrative

Financial Statement Notes

PART II, LINE 5:

Easements will be periodically monitored by inspecting property to ensure continued enforcement.

PART II, LINE 9:

Conservation easements are reported at cost as fixed assets on the balance sheet.

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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08479
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0153023
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt051507
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt022001
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt023155
IRS990ScheduleA/OtherIncome170Grp/TotalAmt045156
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.27320
IRS990ScheduleA/PublicSupportPY170Pct00.42930
IRS990ScheduleA/PublicSupportTotal170Amt074494
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt042824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010851
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt074494
IRS990ScheduleA/TotalSupportAmt0272673
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0109780
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050437
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0160217
IRS990ScheduleD/EquipmentGrp/BookValueAmt0563
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03977
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04540
IRS990ScheduleD/ExpensesIncurredEnforcementAmt01112
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt02452001
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02452001
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069552
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053138
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0122690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSITS
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt080.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EASEMENTS WILL BE PERIODICALLY MONITORED BY INSPECTING PROPERTY TO ENSURE CONTINUED ENFORCEMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONSERVATION EASEMENTS ARE REPORTED AT COST AS FIXED ASSETS ON THE BALANCE SHEET.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/TotalAcreageCnt070.30
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02631896
IRS990ScheduleD/TotalEasementsCnt012
IRS990ScheduleD/TotalLiabilityAmt01020
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY AND EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE GOVERNING BODY WILL REVIEW THIS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02978208
IRS990/TotalAssetsEOYAmt02969079
IRS990/TotalAssetsGrp/BOYAmt02978208
IRS990/TotalAssetsGrp/EOYAmt02969079
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04786
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09305
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt034640
IRS990/TotalFunctionalExpensesGrp/TotalAmt043945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01068
IRS990/TotalLiabilitiesEOYAmt01708
IRS990/TotalLiabilitiesGrp/BOYAmt01068
IRS990/TotalLiabilitiesGrp/EOYAmt01708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02977140
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02967371
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt034640
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt012179
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt021726
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02978208
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02969079
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02977140
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02967371
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 33
IRS990/USAddress/CityNm0BAYSIDE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095524
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.JCLANDTRUST.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES POWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07078220900
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JACOBY CREEK LAND TRUST
ReturnHeader/Filer/BusinessNameControlTxt0JACO
ReturnHeader/Filer/EIN0943159789
ReturnHeader/Filer/PhoneNum07078220900
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 33
ReturnHeader/Filer/USAddress/CityNm0BAYSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095524
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0889AC1E33F346D197972B11A8F8506FA39F2BB15
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0889AC1E33F346D197972B11A8F8506FA39F2BB15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.12.160.186
ReturnHeader/FilingSecurityInformation/IPDt02017-08-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:46:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942526731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACKSON & EKLUND AN ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01680 SUTTER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MCKINLEYVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0955194217
ReturnHeader/PreparerPersonGrp/PhoneNum07078224835
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAGEN TILZEY
ReturnHeader/ReturnTs02017-08-24T15:57:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.00$2.97$0.16$0.19$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.13$0.17$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.96$0.11$0.13$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$0.05$0.08$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.07$0.09$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.01$0.05$0.05$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.00$2.96$0.03$0.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.02$0.01$3.01$0.03$0.04$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.02$0.04$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$0.02$0.05$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$0.03$0.05$0.01
2013Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.04$0.08$0.05$0.03
2012Summary only. Only limited summary data is available for this year.$2.96$0.00$2.96$0.04$0.05$0.01
2011Summary only. Only limited summary data is available for this year.$2.94$0.00$2.94$0.07$0.05$0.02
2010Summary only. Only limited summary data is available for this year.$2.94$0.00$2.94$0.05$0.05$0.00