San Bernardino Mountains Land Trust
Nonprofit profile at a glance
- EIN
- 330700417
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Lake Arrowhead, CA, USA
- Phone
- 9098673536
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Land Resources Conservation
Reported finances
- Revenue
- $304,445
- Expenses
- $181,990
- Assets
- $13,768,042
- Liabilities
- $58,494
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- PETER JORRIS (PRESIDENT)
- POLLY SAUER (VICE PRESIDENT)
Highest reported compensation
- KEVIN KELLEMS (SECRETARY): $66,593 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 san bernardino mountains land trust is dedicated to the acquisition of forest open space and wildlife habitat on private lands within the boundaries of the san bernardino national forest to help ensure lasting public benefit to the natural mountain environment.
What it reported doing in 2024
Conservation stewardship program: the organization managed and maintained seven natural forest ecological preserves comprising over 1100 acres with the san bernardino national forest for habitat protection and public access. These private preserves are open to the public for passive recreational enjoyment, such as hiking, bird watching, outdoor photography and equestrian use, as well as scientific research and environmental education. The organization continued to work with the California department of fish and wildlife to protect endangered fish habitat in the shay pond and wet meadowland area of the national forest. Likewise, the organization continued working in partnership with the inland empire resource conservation district to better safeguard and restore rare and endangered plant species on the unique pebble plain habitat found only in the big bear valley of the san bernardino national forest. The organization has also started a tree nursery this year to grow native trees in the forest.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 78
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.6%; rating input score 66
- Program expense ratio: 95.8%; rating input score 96
- 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.9%; rating input score 89; 24th 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 40.2%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 75.65; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 36.6%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 15.9% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: -41.5% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 65.6% of revenue deployed · 95.8% of spending went to programs
- Governance: 8 of 9 board members independent · 5 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $174K in reported program spending
- Leadership: top reported pay $67K · 9 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Review — Sustainability: Liabilities to assets ratio scored 51/100.