Civic Intelligence

Jacoby Creek Land Trust

990 • Fiscal year 2017 • EIN 94-3159789

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 16, 2018

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

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.18x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

45th percentile

1.6%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

51%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,015,758

Up $46,679 (+1.6%) from 2016

Net Assets

Up

$3,009,738

Up $42,367 (+1.4%) from 2016

Liabilities

Up

$6,020

Up $4,312 (+252%) from 2016

Revenue

Up

$32,809

Up $11,083 (+51%) from 2016

Expenses

Down

$42,105

Down $1,840 (-4.2%) from 2016

Net Income

Up

-$9,296

Up $12,923 (+58%) from 2016

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

2017

Assets$3,015,758
Liabilities$6,020
Net Assets$3,009,738

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

2017

Revenue$32,809
Expenses$42,105
Net Income-$9,296
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 16, 2018
Return Version
2017v2.3
Gross Receipts
$86,041
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$2,631,896$2,624,737▼ $7,159
Investments in Publicly Traded Securities$317,074$365,635▲ $48,561
Cash and Non-Interest-Bearing Accounts$3,931$13,897▲ $9,966
Inventories for Sale or Use$16,178$11,461▼ $4,717
Loans From Officers Directors-$5,000-
Total Assets$2,969,079$3,015,758▲ $46,679
Other Assets Total$0$28▲ $28
Liabilities
Other Liabilities$1,020$1,020→ $0
Accounts Payable and Accrued Expenses$688--
Total Liabilities$1,708$6,020▲ $4,312
Net Assets / Fund Balance
Unrestricted Net Assets$2,967,371$3,009,738▲ $42,367
Total Net Assets Fund Balance$2,967,371$3,009,738▲ $42,367
Total Liabilities and Net Assets / Fund Balance$2,969,079$3,015,758▲ $46,679

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,452,001-$2,452,001
Buildings$106,580$53,637$160,217
Other Land Buildings$65,791$58,990$124,781
Equipment$365$4,175$4,540
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl DillinghamPresident
Ralph FaustVice President
Mark FritzkeBoard Member
Sean RoweSecretary
Charles PowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,647
Program Service Revenue
$0
Investment Income
$11,912
Other Revenue
$14,250
All Other Contributions
$6,410
Change in Net Assets
$-9,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,105
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-$4,114-$4,114
Insurance-$2,375-$2,375
Fees for Services Accounting-$1,985-$1,985
Fees for Services Other$199$600-$799
Office Expenses-$449-$449
Advertising$344--$344
Fees for Services Legal-$320-$320
Depreciation Depletion$297--$297
Other Expenses$92--$92
Total Functional Expenses$32,262$9,843$0$42,105
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,762
Fundraising Direct Expenses$1,195
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees-$5,000-
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
2018-07-16
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.

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/PublicSupportCY170Pct00.23110
IRS990ScheduleA/PublicSupportPY170Pct00.27320
IRS990ScheduleA/PublicSupportTotal170Amt070290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt042824
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt070290
IRS990ScheduleA/TotalSupportAmt0304089
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0106580
IRS990ScheduleD/BuildingsGrp/DepreciationAmt053637
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0160217
IRS990ScheduleD/EquipmentGrp/BookValueAmt0365
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04175
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04540
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt02452001
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02452001
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt065791
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058990
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0124781
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/TotalBookValueLandBuildingsAmt02624737
IRS990ScheduleD/TotalEasementsCnt012
IRS990ScheduleD/TotalLiabilityAmt01020
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CHARLES POWELL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt05000
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/TotalAssetsBOYAmt02969079
IRS990/TotalAssetsEOYAmt03015758
IRS990/TotalAssetsGrp/BOYAmt02969079
IRS990/TotalAssetsGrp/EOYAmt03015758
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06647
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09843
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032262
IRS990/TotalFunctionalExpensesGrp/TotalAmt042105
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01708
IRS990/TotalLiabilitiesEOYAmt06020
IRS990/TotalLiabilitiesGrp/BOYAmt01708
IRS990/TotalLiabilitiesGrp/EOYAmt06020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02967371
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03009738
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt032262
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt015479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt032809
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02969079
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03015758
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02967371
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03009738
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES POWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07078220900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-16
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/AtSubmissionCreationDeviceId06C4AEE716B04799B5B963A33B3CB8D0597C13129
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DF0DB08A4F0AA9EB3D38F9FEC423094F2ECD8004
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.12.160.186
ReturnHeader/FilingSecurityInformation/IPDt02018-07-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:35:03
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/ReturnTs02018-09-18T12:50:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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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