American Land Conservancy C/o Murphy Austin Adams Schoenfeld

Nonprofit profile at a glance

EIN
943121656
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Sacramento, CA, USA
Phone
9164462300
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Land Resources Conservation

Reported finances

Revenue
$3,829
Expenses
$240,242
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KERRY O'TOOLE (PRESIDENT AND CFO)

Highest reported compensation

  • KERRY O'TOOLE (PRESIDENT AND CFO): $12,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of alc was to protect our natural heritage by conserving land for the benefit of people and wildlife. All assets have been distributed and 2016 is the final year.

What it reported doing in 2016

Alc distributed its assets and wound down affairs in accordance with the board dissolution resolution. All assets were distributed qualified sec. 501(c)(3) charitable organizations.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 93
  • Accountability: 75
  • Sustainability: 4
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6,174.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 150% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -13.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: -78.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.3% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $205K in reported program spending
  • Leadership: top reported pay $12K · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.