Civic Intelligence

Jacoby Creek Land Trust

990 • Fiscal year 2019 • EIN 94-3159789

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

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

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.06x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

46th percentile

1.8%

Faster asset growth than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

48%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,017,599

Up $52,843 (+1.8%) from 2018

Net Assets

Up

$3,014,599

Up $52,843 (+1.8%) from 2018

Liabilities

Flat

$3,000

Flat from 2018

Revenue

Up

$46,279

Up $15,074 (+48%) from 2018

Expenses

Up

$52,598

Up $12,896 (+32%) from 2018

Net Income

Up

-$6,319

Up $2,178 (+26%) from 2018

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

2019

Assets$3,017,599
Liabilities$3,000
Net Assets$3,014,599

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

2019

Revenue$46,279
Expenses$52,598
Net Income-$6,319
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.1
Gross Receipts
$100,305
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$2,615,434$2,606,221▼ $9,213
Investments in Publicly Traded Securities$323,019$372,132▲ $49,113
Cash and Non-Interest-Bearing Accounts$14,814$30,578▲ $15,764
Inventories for Sale or Use$11,461$8,640▼ $2,821
Total Assets$2,964,756$3,017,599▲ $52,843
Other Assets Total$28$28→ $0
Liabilities
Other Liabilities$3,000$3,000→ $0
Total Liabilities$3,000$3,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,961,756$3,014,599▲ $52,843
Total Net Assets Fund Balance$2,961,756$3,014,599▲ $52,843
Total Liabilities and Net Assets / Fund Balance$2,964,756$3,017,599▲ $52,843

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,452,001-$2,452,001
Buildings$97,452$62,765$160,217
Other Land Buildings$56,709$68,072$124,781
Equipment$59$4,481$4,540
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl DillinghamPresident
Sean RoweVice President
Amelia BernascoinBoard Member
Ben GoulartBoard Member
Donna LuckyBoard Member
Dustin BrooksBoard Member
Kyle SipesBoard Member
Mark FritzkeBoard Member
Colin MateerSecretary
Charles PowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,385
Program Service Revenue
$0
Investment Income
$10,529
Other Revenue
$30,365
All Other Contributions
$4,811
Change in Net Assets
$-6,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,598
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
Other Expenses$38,611--$38,611
Fees for Service Investment Mgmnt Fees-$4,178-$4,178
Insurance-$3,675-$3,675
Fees for Services Accounting-$2,075-$2,075
Information Technology-$1,232-$1,232
Office Expenses-$978-$978
Advertising$847--$847
Fees for Services Other$437$358-$795
Depreciation Depletion$207--$207
Total Functional Expenses$40,102$12,496$0$52,598
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,896
Fundraising Direct Expenses$3,911
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$3,000
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 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
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
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Powell
Formed
1992
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Jackson & Eklund an Accountancy Corp
Address
1680 SUTTER ROAD, MCKINLEYVILLE, CA 95519-4217
Preparer
R Sutter
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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IRS990/PYRevenuesLessExpensesAmt0-8497
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt039702
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt031205
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-6319
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt022778
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05385
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026490
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0307
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011618
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010739
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07586
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08198
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038448
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0328014
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40790
IRS990ScheduleA/PublicSupportPY170Pct00.11100
IRS990ScheduleA/PublicSupportTotal170Amt026490
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05385
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05904
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03768
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026490
IRS990ScheduleA/TotalSupportAmt064938
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt097452
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062765
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0160217
IRS990ScheduleD/EquipmentGrp/BookValueAmt059
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04540
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt02452001
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02452001
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056709
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068072
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0124781
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03000
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/TotalBookValueLandBuildingsAmt02606221
IRS990ScheduleD/TotalEasementsCnt012
IRS990ScheduleD/TotalLiabilityAmt03000
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02964756
IRS990/TotalAssetsEOYAmt03017599
IRS990/TotalAssetsGrp/BOYAmt02964756
IRS990/TotalAssetsGrp/EOYAmt03017599
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05385
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012496
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040102
IRS990/TotalFunctionalExpensesGrp/TotalAmt052598
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03000
IRS990/TotalLiabilitiesEOYAmt03000
IRS990/TotalLiabilitiesGrp/BOYAmt03000
IRS990/TotalLiabilitiesGrp/EOYAmt03000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02961756
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03014599
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt040102
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011514
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029380
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt046279
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02964756
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03017599
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 33
IRS990/USAddress/CityNm0BAYSIDE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095524
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.JCLANDTRUST.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES POWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07078220900
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
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/AtSubmissionCreationDeviceId029B705FA257AD49DE92357129F52659FB05D1B9B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId029B705FA257AD49DE92357129F52659FB05D1B9B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.12.160.186

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