California Community Land Trust Network

Nonprofit profile at a glance

EIN
823945739
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Berkeley, CA, USA
Phone
4159670497
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$938,029
Expenses
$729,379
Assets
$732,710
Liabilities
$35,179

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Highest reported compensation

  • LYDIA LOPEZ (CO-DIRECTOR): $103,797 total reported compensation
  • LEO GOLDBERG (CO-DIRECTOR): $100,044 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The California community land trust network's mission is supporting the growth of permanently affordable, community controlled land and housing in California through peer-to-peer capacity building, policy advocacy, curriculum, community building, and technical assistance.

What it reported doing in 2024

The California community land trust network is a membership organization representing 60 community-based affordable housing organizations throughout the state of California. Cacltn supports the work of its member organizations through policy advocacy, capacity building, community building, and technical assistance.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: $50.73 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 27.9%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 38.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 26.3% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 82.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $599K in reported program spending
  • Leadership: top reported pay $104K · 13 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.