Planning & Conservation League

Nonprofit profile at a glance

EIN
941600890
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Sacramento, CA, USA
Phone
9168225631
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$157,543
Expenses
$226,173
Assets
$1,994,673
Liabilities
$0

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

Leadership & pay

16 people listed

People named in this filing

  • David Keller (Director)
  • Kevin Johnson (Vice Chair)
  • Sage Sweetwood (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Planning and Conservaton League is a 501(c)(4) nonprofit organization that serves as the lobbying arm of environmental community -- passing, enforcing, and protecting laws and initiatives that safeguard our environment and communities.

What it reported doing in 2024

Promoted a sustainable California where water supply, infrastructure, and land use policy meets societal needs while still protecting the environment.

Operating model

Revenue model
Investment-supported. 62% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 94
  • Accountability: 58
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 8.82; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 77.9% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 19.1% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 26.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $221K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.