Irvine Community Land Trust
Irvine Community Land Trust shows strong asset growth and zero reported officer compensation, despite fluctuating revenues.
EIN: 204773159 · Irvine, CA · NTEE: L20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.6M |
| Total Expenses | $800K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $100 |
| Net Assets | $81.6M |
| Transparency Score | 90/100 |
Is Irvine Community Land Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Irvine Community Land Trust directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Irvine Community Land Trust
Irvine Community Land Trust (EIN: 204773159) is a nonprofit organization based in Irvine, CA, classified under NTEE code L20. The organization reported total revenue of $2.6M and total assets of $106.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Irvine Community Land Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Irvine Community Land Trust is a mid-size nonprofit that has been operating for 19 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 14.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.3M |
| Total Expenses | $800K |
| Surplus / Deficit | +$1.5M |
| Total Assets | $81.6M |
| Total Liabilities | $64K |
| Net Assets | $81.6M |
| Operating Margin | 64.9% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 1223.7 months |
Financial Health Grade: A
In 2024, Irvine Community Land Trust reported a surplus of $1.5M with revenue exceeding expenses, holds 1223.7 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Irvine Community Land Trust's revenue has grown at a compound annual growth rate (CAGR) of 14.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +9.7% | -12.7% | +5.0% |
| 2023 | +79.6% | -79.2% | +0.1% |
| 2022 | -72.3% | +545.8% | -8.8% |
| 2021 | -69.2% | -19.0% | +11.5% |
| 2020 | +35.1% | -11.4% | +14.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Irvine Community Land Trust with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Irvine Community Land Trust allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.5M, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either uncompensated or compensation is reported under other expense categories, which is highly unusual for an organization with over $100 million in assets.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Irvine Community Land Trust's IRS 990 filings:
- Unexplained 0% officer compensation for an organization with over $100 million in assets, potentially indicating miscategorization or lack of transparency in reporting executive pay.
- Significant expense exceeding revenue in 2022 ($4,413,507 expenses vs. $1,157,101 revenue) without immediate explanation in summary data.
Strengths
The following positive indicators were identified for Irvine Community Land Trust:
- Strong and consistent asset growth, reaching over $106 million, indicating effective asset management and mission fulfillment.
- Consistent filing of IRS 990s (14 filings), demonstrating a commitment to transparency.
- Generally efficient expense management, with expenses often significantly lower than revenue, contributing to asset accumulation.
- Mission-aligned asset base (community land trust) directly serving its purpose.
Frequently Asked Questions about Irvine Community Land Trust
Is Irvine Community Land Trust a legitimate charity?
Irvine Community Land Trust (EIN: 204773159) is a registered tax-exempt nonprofit based in California. Our AI analysis gives it a Mission Score of 90/100. It has 14 years of IRS 990 filings on record. Total revenue: $2.6M. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Irvine Community Land Trust spend its money?
Irvine Community Land Trust directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Irvine Community Land Trust tax-deductible?
Irvine Community Land Trust is registered as a tax-exempt nonprofit (EIN: 204773159). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Irvine Community Land Trust CEO make?
Irvine Community Land Trust's highest-compensated officer earns $100 annually. The organization reported $2.6M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Irvine Community Land Trust's spending goes to programs?
Irvine Community Land Trust directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Irvine Community Land Trust compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Irvine Community Land Trust is above average for NTEE category L20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Irvine Community Land Trust located?
Irvine Community Land Trust is headquartered in Irvine, California and files with the IRS under EIN 204773159. It is classified under NTEE code L20.
How many years of IRS 990 filings does Irvine Community Land Trust have?
Irvine Community Land Trust has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.6M in total revenue.
How does Irvine Community Land Trust manage to report 0% officer compensation with such a large asset base?
The consistent reporting of 0% officer compensation across all 14 filings suggests that executive leadership may be entirely volunteer-based, or that compensation is categorized under other operational expenses, which would require further investigation of their detailed financial statements.
What caused the significant expense spike in 2022 ($4,413,507) compared to revenue ($1,157,101)?
The 2022 filing shows expenses significantly exceeding revenue. This could be due to a major capital expenditure, a large property acquisition, or a significant program investment that was not immediately offset by revenue in that specific fiscal year. Further detail from their full financial statements would be needed to understand this specific event.
Given the fluctuating revenue, what are the primary funding sources for Irvine Community Land Trust?
The wide range in annual revenue, from $366,830 to over $13 million, suggests diverse funding streams. As a community land trust, these could include government grants, private donations, property sales or leases, and potentially debt financing for asset acquisition. The specific breakdown would be in their detailed financial statements.
How does the organization ensure long-term sustainability with such varied annual revenues?
The organization's substantial and growing asset base (over $106 million) provides a strong foundation for long-term sustainability, even with fluctuating annual revenues. These assets, likely land and housing, generate ongoing value and potentially recurring income, mitigating the impact of revenue volatility.
Filing History
IRS 990 filing history for Irvine Community Land Trust showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Irvine Community Land Trust's revenue has grown by 458.9%, moving from $408K to $2.3M. Total assets increased by 1131.1% over the same period, from $6.6M to $81.6M. Total functional expenses fell by 61.1%, from $2.1M to $800K. In its most recent filing year (2024), Irvine Community Land Trust reported a surplus of $1.5M, with revenue exceeding expenses. The organization holds $64K in liabilities against $81.6M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $81.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $2.3M | $800K | $81.6M | $64K | — | View 990 |
| 2023 | $2.1M | $916K | $77.7M | $26K | — | View 990 |
| 2022 | $1.2M | $4.4M | $77.7M | $1.1M | — | View 990 |
| 2021 | $4.2M | $683K | $85.2M | $5.4M | — | View 990 |
| 2020 | $13.6M | $844K | $76.4M | $125K | — | View 990 |
| 2019 | $10.1M | $952K | $66.6M | $3.1M | — | View 990 |
| 2018 | $2.3M | $783K | $54.5M | $25K | — | View 990 |
| 2017 | $3.0M | $3.5M | $53.0M | $57K | — | View 990 |
| 2016 | $9.4M | $390K | $32.8M | $28K | — | View 990 |
| 2015 | $367K | $282K | $15.5M | $35K | — | View 990 |
| 2014 | $1.5M | $1.6M | $13.1M | $4.5M | — | View 990 |
| 2013 | $10.7M | $2.0M | $12.0M | $3.3M | — | View 990 |
| 2012 | $1.1M | $1.1M | $5.9M | $5.8M | — | View 990 |
| 2011 | $408K | $2.1M | $6.6M | $6.6M | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $2.3M, expenses of $800K, and assets of $81.6M (revenue +9.7% year-over-year).
- 2023: Revenue of $2.1M, expenses of $916K, and assets of $77.7M (revenue +79.6% year-over-year).
- 2022: Revenue of $1.2M, expenses of $4.4M, and assets of $77.7M (revenue -72.3% year-over-year).
- 2021: Revenue of $4.2M, expenses of $683K, and assets of $85.2M (revenue -69.2% year-over-year).
- 2020: Revenue of $13.6M, expenses of $844K, and assets of $76.4M (revenue +35.1% year-over-year).
- 2019: Revenue of $10.1M, expenses of $952K, and assets of $66.6M (revenue +339.8% year-over-year).
- 2018: Revenue of $2.3M, expenses of $783K, and assets of $54.5M (revenue -24.9% year-over-year).
- 2017: Revenue of $3.0M, expenses of $3.5M, and assets of $53.0M (revenue -67.5% year-over-year).
- 2016: Revenue of $9.4M, expenses of $390K, and assets of $32.8M (revenue +2453.1% year-over-year).
- 2015: Revenue of $367K, expenses of $282K, and assets of $15.5M (revenue -74.9% year-over-year).
- 2014: Revenue of $1.5M, expenses of $1.6M, and assets of $13.1M (revenue -86.4% year-over-year).
- 2013: Revenue of $10.7M, expenses of $2.0M, and assets of $12.0M (revenue +870.9% year-over-year).
- 2012: Revenue of $1.1M, expenses of $1.1M, and assets of $5.9M (revenue +170.5% year-over-year).
- 2011: Revenue of $408K, expenses of $2.1M, and assets of $6.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Irvine Community Land Trust:
Data Sources and Methodology
This transparency report for Irvine Community Land Trust is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.