Lassen Land & Trails Trust Inc

Nonprofit profile at a glance

EIN
680153733
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Susanville, CA, USA
Phone
5302573252
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Land Resources Conservation

Official website

Reported finances

Revenue
$906,475
Expenses
$789,343
Assets
$2,517,358
Liabilities
$243,890

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

Leadership & pay

8 people listed

Executive titles in this filing

  • TIM KEESEY (PRESIDENT)

People named in this filing

  • PAM CLIFTON (DIRECTOR)
  • KRIS DENNEY (DIRECTOR)
  • SAM GERSIE (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To conserve all that makes our region home, water, wildlife, working lands and enhancing our way of life through trails and education.

What it reported doing in 2024

The trust is dedicated to preserving working landscapes through conservation easements, which not only provide benefits to wildlife and water resources, but protect the agricultural heritage of ne California. Thanks to the support of our supporters, the trust is currently stewarding over 4,000 acres of land that helps to buffer and connect natural and wildlife corridors, enhancing the beauty and sustainability of the local landscape. In addition, the trust has partnered with other organizations to bring over 100 miles of recreational trails to the area. These trails are a popular destination for outdoor enthusiasts, drawing thousands of visitors who also contribute to the local economy by patronizing nearby businesses. The benefits of these trails extend beyond economic impact, as they provide opportunities for exercise, recreation, and a deeper connection to nature. None of this would be possible without the generosity of the trust's supporters, whose donations make it possible for the trust to continue its work in making lassen county a great place to live, work, and play.

Operating model

Revenue model
Grant-funded. 70% 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

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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $472.27 raised per $1 spent on fundraising; rating input score 96; 96th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 12.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.19; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 96.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $763K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2024
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.