SIERRA COUNTY LAND TRUST (EIN 205923109) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

LAURIE OBERHOLTZER

Phone

5302655433

Tax Period

2025-01-01 to 2025-12-31

SIERRA COUNTY LAND TRUST, founded in 2006, is a small nonprofit in the Environment sector that reported $226K in total revenue in fiscal year 2025. Revenue decreased 6% compared to the prior year. Expenses of $197K left a modest 13% surplus.

Mission

TO PRESERVE LAND FOR PUBLIC OPEN SPACE IN SIERRA COUNTY, CA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $211,509

Program Service Revenue $10,950

Investment Income $0

Other Revenue $3,633

TOTAL REVENUE $226,092

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $172,062

Other Expenses $197,437

TOTAL EXPENSES $197,437

Year-over-Year Comparison

	2025	2024	Change
Revenue	$226,092	$241,176	-0.1%
Expenses	$197,437	$227,496	-0.1%
Net Income	$28,655	$13,680	+1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$62,100

Total Directors

$62,100

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN CARLTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
LAURIE OBERHOLTZER	SECRETARY/TR	40.00	Officer Director	$62,100	$0	$62,100
SARAH RAKER	DIRECTOR	1.00	Director	$0	$0	$0
MARY PEACOCK	DIRECTOR	1.00	Director	$0	$0	$0
ALEX PLACENTRA	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$226,092	$197,437	$429,290	$28,655
2024	No data	No data	No data	No data
2023	$215,086	$253,786	$445,742	$-38,700
2022	$154,842	$150,237	$500,680	$4,605
2021	$218,665	$105,011	$258,100	$113,654
2018	$214,870	$107,008	$179,820	$107,862

SIERRA COUNTY LAND TRUST