Jacoby Creek Land Trust

Nonprofit profile at a glance

EIN
943159789
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Bayside, CA, USA
Phone
7078220900
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$711,397
Expenses
$89,321
Assets
$3,628,909
Liabilities
$3,000

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHERYL DILLINGHAM (VICE PRESIDENT)
  • DONNA LUCKEY (PRESIDENT)

People named in this filing

  • CHERYL DILLINGHAM (VICE PRESIDENT)
  • COLIN ANDERSON (BOARD MEMBER)
  • CHARLES POWELL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2025

Greenwood heights -- land & property located at 6800 greenwood heights drive, kneeland, ca was acquired, through donation, on july 9, 2025, to protect the physical environment in perpetuity.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 93
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.7%; rating input score 13
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: Limited

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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 87.4%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 40.63; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 12.7% of revenue deployed · 89% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 9 filed program accomplishments · $80K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.