CALIFORNIA FARMLAND TRUST: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CALIFORNIA FARMLAND TRUST (EIN 77-0566494)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-02
IRS object ID
202502759349300025
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-10-02T09:16:29-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN873267876PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Price Paige & Company CPAs LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1570 N Magnolia Ave Ste 100AddressLine1Txt
CityClovisCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93611ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770566494EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1California Farmland TrustBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCALIBusinessNameControlTxt
Phone9166873178PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1960AddressLine1Txt
CityElk GroveCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95759ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCharlotte MitchellPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2025-10-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHenry Oum CPAPreparerPersonNm
PTINP01552333PTIN
Phone5592999540PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCharlotte MitchellPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1960AddressLine1Txt
CityElk GroveCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95759ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,813,821GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.cafarmtrust.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe mission of the California Farmland Trust is to help farmers protect the best farmland in the world.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$305,604PYContributionsGrantsAmt
CY Contributions Grants$11,099,551CYContributionsGrantsAmt
PY Program Service Revenue$524,555PYProgramServiceRevenueAmt
CY Program Service Revenue$504,989CYProgramServiceRevenueAmt
PY Investment Income$673,810PYInvestmentIncomeAmt
CY Investment Income$1,192,183CYInvestmentIncomeAmt
PY Other Revenue$39,941PYOtherRevenueAmt
CY Other Revenue$17,098CYOtherRevenueAmt
PY Total Revenue$1,543,910PYTotalRevenueAmt
CY Total Revenue$12,813,821CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$406,557PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$535,514CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$81,571CYTotalFundraisingExpenseAmt
PY Other Expenses$453,046PYOtherExpensesAmt
CY Other Expenses$10,882,612CYOtherExpensesAmt
PY Total Expenses$859,603PYTotalExpensesAmt
CY Total Expenses$11,418,126CYTotalExpensesAmt
PY Revenues Less Expenses$684,307PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,395,695CYRevenuesLessExpensesAmt
Total Assets BOY$28,025,416TotalAssetsBOYAmt
Total Assets EOY$34,315,721TotalAssetsEOYAmt
Total Liabilities BOY$20,265,138TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,388,404TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,760,278NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,927,317NetAssetsOrFundBalancesEOYAmt
MissionThe mission of the California Farmland Trust is to help farmers protect the best farmland in the world.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$11,182,694ExpenseAmt
Revenue$504,989RevenueAmt
DescCalifornia Farmland Trust, Inc. is a nonprofit organization which was incorporated in the year 2000 to save productive farmland in the Central Valley of California. This land trust is actively engaged in farmland preservation by acquiring agriculture conservation easements and has an ongoing obligation to monitor the property once it has been conserved. During the calendar year 2024 four (4) agricultural conservation easements were acquired for a total of 878 acres.Desc
Total Program Service Expenses$11,182,694TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCharlotte MitchellPersonNm
Phone9166873178PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1960AddressLine1Txt
CityElk GroveCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95759ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Charlotte Mitchell
Executive Dir.50.000.00Yes (X)$141,397$0$0
Maxwell Norton
Director1.000.00$0$0$0Yes (X)
Michael Machado
Treasurer2.000.00Yes (X)$0$0$0Yes (X)
Jim Jorgensen
Director1.000.00$0$0$0Yes (X)
Patrick Johnston
Director1.000.00$0$0$0Yes (X)
Sam Zanutto
President2.000.00Yes (X)$0$0$0Yes (X)
Ron Freitas
Director1.000.00$0$0$0Yes (X)
Ken Oneto
Director1.000.00$0$0$0Yes (X)
Mike Wade
Director1.000.00$0$0$0Yes (X)
Barbara Smith
Director1.000.00$0$0$0Yes (X)
Carrie Issacson
Director1.000.00$0$0$0Yes (X)
Theresa Kiehn
Vice President2.000.00Yes (X)$0$0$0Yes (X)
Bill Hoobler
Secretary2.000.00Yes (X)$0$0$0Yes (X)
Ryan Jacobsen
Director1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$141,397TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$1,666,212GovernmentGrantsAmt
All Other Contributions$9,433,339AllOtherContributionsAmt
Noncash Contributions$8,860,543NoncashContributionsAmt
Total Contributions$11,099,551TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Mitigation Fees$451,223$451,223
Service Fees & Other Inc$53,766$53,766
FieldValueIRS element (for citing)
Total Program Service Revenue$504,989TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,192,183TotalRevenueColumnAmt
Exclusion$1,192,183ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther IncomeDesc
Total Revenue Column$17,098TotalRevenueColumnAmt
Related Or Exempt Func Income$17,098RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$17,098OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,813,821TotalRevenueColumnAmt
Related Or Exempt Func Income$522,087RelatedOrExemptFuncIncomeAmt
Exclusion$1,192,183ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$141,397TotalAmt
Program Services$113,118ProgramServicesAmt
Management And General$21,209ManagementAndGeneralAmt
Fundraising$7,070FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$303,236TotalAmt
Program Services$242,588ProgramServicesAmt
Management And General$45,486ManagementAndGeneralAmt
Fundraising$15,162FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$56,635TotalAmt
Program Services$45,308ProgramServicesAmt
Management And General$8,495ManagementAndGeneralAmt
Fundraising$2,832FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$34,246TotalAmt
Program Services$27,397ProgramServicesAmt
Management And General$5,137ManagementAndGeneralAmt
Fundraising$1,712FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$249,811TotalAmt
Program Services$204,845ProgramServicesAmt
Management And General$39,970ManagementAndGeneralAmt
Fundraising$4,996FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$33,441TotalAmt
Program Services$12,039ProgramServicesAmt
Management And General$9,363ManagementAndGeneralAmt
Fundraising$12,039FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,510TotalAmt
Program Services$17,646ProgramServicesAmt
Management And General$6,302ManagementAndGeneralAmt
Fundraising$7,562FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,468TotalAmt
Program Services$1,851ProgramServicesAmt
Management And General$444ManagementAndGeneralAmt
Fundraising$173FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,402TotalAmt
Program Services$20,322ProgramServicesAmt
Management And General$2,540ManagementAndGeneralAmt
Fundraising$2,540FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,697TotalAmt
Program Services$10,288ProgramServicesAmt
Management And General$1,470ManagementAndGeneralAmt
Fundraising$2,939FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$20,103TotalAmt
Program Services$17,490ProgramServicesAmt
Management And General$1,206ManagementAndGeneralAmt
Fundraising$1,407FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,192TotalAmt
Program Services$4,877ProgramServicesAmt
Management And General$7,315ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Conservation easement expense$10,440,000$10,440,000
Dues & Subscriptions$24,620$13,787$4,924$5,909
Special Events$17,230$17,230
Other Expenses$11,138$11,138

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,418,126TotalAmt
Program Services$11,182,694ProgramServicesAmt
Management And General$153,861ManagementAndGeneralAmt
Fundraising$81,571FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$427,995BOYAmt
EOY$1,392,381EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,592,012BOYAmt
EOY$13,628,412EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$218,671BOYAmt
EOY$116,846EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,074BOYAmt
EOY$74,283EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,844BOYAmt
EOY$37,602EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,878LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,878LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,729,121BOYAmt
EOY$19,056,766EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$32,699BOYAmt
EOY$9,431EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$28,025,416BOYAmt
EOY$34,315,721EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$41,139BOYAmt
EOY$40,800EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$20,191,300BOYAmt
EOY$24,338,173EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,699BOYAmt
EOY$9,431EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,265,138BOYAmt
EOY$24,388,404EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,185,324BOYAmt
EOY$9,448,741EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$574,954BOYAmt
EOY$478,576EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,760,278BOYAmt
EOY$9,927,317EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$28,025,416BOYAmt
EOY$34,315,721EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,395,695ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$865,107NetUnrlzdGainsLossesInvstAmt
Investment Expense-$93,763InvestmentExpenseAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$284,015CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$642,309CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$572,704CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$305,604CurrentTaxYearMinus1YearAmt
Current Tax Year$11,099,551CurrentTaxYearAmt
Total$12,904,183TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$284,015CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$642,309CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$572,704CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$305,604CurrentTaxYearMinus1YearAmt
Current Tax Year$11,099,551CurrentTaxYearAmt
Total$12,904,183TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$12,904,183PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$266,428CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$347,406CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$320,142CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$673,810CurrentTaxYearMinus1YearAmt
Current Tax Year$1,192,183CurrentTaxYearAmt
Total$2,799,969TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$45,033CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,450CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$39,941CurrentTaxYearMinus1YearAmt
Current Tax Year$17,098CurrentTaxYearAmt
Total$139,522TotalAmt
FieldValueIRS element (for citing)
Total Support$15,843,674TotalSupportAmt
Public Support CY1700.81450PublicSupportCY170Pct
Public Support PY1700.53710PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements86TotalEasementsCnt
Total Acreage18TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement15StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$16,450ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$416,929BeginningYearBalanceAmt
Investment Earnings Or Losses$63,583InvestmentEarningsOrLossesAmt
Administrative Expenses$1,936AdministrativeExpensesAmt
End Year Balance$478,576EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$362,216BeginningYearBalanceAmt
Investment Earnings Or Losses$56,467InvestmentEarningsOrLossesAmt
Administrative Expenses$1,754AdministrativeExpensesAmt
End Year Balance$416,929EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$422,696BeginningYearBalanceAmt
Investment Earnings Or Losses-$58,385InvestmentEarningsOrLossesAmt
Administrative Expenses$2,095AdministrativeExpensesAmt
End Year Balance$362,216EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$387,263BeginningYearBalanceAmt
Investment Earnings Or Losses$42,916InvestmentEarningsOrLossesAmt
Administrative Expenses$7,483AdministrativeExpensesAmt
End Year Balance$422,696EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$356,660BeginningYearBalanceAmt
Investment Earnings Or Losses$37,679InvestmentEarningsOrLossesAmt
Administrative Expenses$7,076AdministrativeExpensesAmt
End Year Balance$387,263EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,878OtherCostOrOtherBasisAmt
Depreciation$11,878DepreciationAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLease LiabilityDesc
Amt$9,431Amt
FieldValueIRS element (for citing)
Total Liability$9,431TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,585,165TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$865,107NetUnrealizedGainsInvstAmt
Revenue Not Reported$865,107RevenueNotReportedAmt
Revenue Subtotal$12,720,058RevenueSubtotalAmt
Investment Expenses Not Incld$93,763InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$93,763RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,813,821TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,418,126TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$11,418,126ExpensesSubtotalAmt
Total Expenses Per Form990$11,418,126TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part II, Line 5: Summarized PolicyCFT is required to monitor all CE's on an annual basis. This is accomplished with trained volunteers and staff and in accordance with certain written protocol. All monitoring visits are documented in writing and copies are provided to the funders and property owners.
Part II, Line 9: Organization Reporting of conservation easements.CE's are not revenue generators and are not recorded as assets on CFT's balance sheet.
Part X : FIN48 FootnoteCalifornia Farmland Trust is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701d(c)(1) under California Revenue and Taxation Code. Accordingly, no provision for income taxes is included in these statements.Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Trusts returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution4ContributionCnt
Noncash Contributions Rpt F990$8,860,543NoncashContributionsRptF990Amt
Method Of Determining RevenuesSelling PriceMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bA copy of the Form 990 is provided to the Audit Committee for review prior to its filing.
Form 990, Part VI, Section B, Line 12cWhen each easement project is presented to the board of directors, each director is required to state whether or not they have a conflict of interest with the project. If there is no conflict, a certificate of no conflict is completed and signed by the president of the board of directors. If there is a conflict, the board members(s) with the conflict must recuse themselves from all conversation and voting on said project.
Form 990, Part VI, Section B, Line 15aA performance evaluation is completed on each employee every year by the executive director. The executive director provides the board with comparable industry salary information as requested. The president performs a performance evaluation on the executive director. The executive committee and board reviews the executive director performance evaluation in closed session. The industry salary information, CFT's relative financial condition and employee performance determines any adjustments to salary/benefits of staff.
Form 990, Part VI, Section B, Line 15bA performance evaluation is completed on each employee every year by the executive director. The executive director provides the board with comparable industry salary information as requested. The president performs a performance evaluation on the executive director. The executive committee and board reviews the executive director performance evaluation in closed session. The industry salary information, CFT's relative financial condition and employee performance determines any adjustments to salary/benefits of staff.
Form 990, Part VI, Section C, Line 19The organization makes governing documents, conflict of interest policy, and financial statements available to the public upon request.

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