San Francisco Community Land Tr
San Francisco Community Land Trust experiences significant revenue growth and asset accumulation with no reported officer compensation.
EIN: 113700403 · San Francisco, CA · NTEE: C34 · Updated: 2026-03-28
Is San Francisco Community Land Tr Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
San Francisco Community Land Tr directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About San Francisco Community Land Tr
San Francisco Community Land Tr (EIN: 113700403) is a nonprofit organization based in San Francisco, CA, classified under NTEE code C34. The organization reported total revenue of $4.0M and total assets of $71.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of San Francisco Community Land Tr's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
San Francisco Community Land Tr is a mid-size nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 32.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $23.9M |
| Total Expenses | $4.5M |
| Surplus / Deficit | +$19.4M |
| Total Assets | $65.0M |
| Total Liabilities | $48.4M |
| Net Assets | $16.7M |
| Operating Margin | 81.1% |
| Debt-to-Asset Ratio | 74.4% |
| Months of Reserves | 172.3 months |
Financial Health Grade: A
In 2023, San Francisco Community Land Tr reported a surplus of $19.4M with revenue exceeding expenses, holds 172.3 months of operating reserves (strong position), has a debt-to-asset ratio of 74.4% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), San Francisco Community Land Tr's revenue has grown at a compound annual growth rate (CAGR) of 32.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +612.9% | +14.6% | +47.5% |
| 2022 | +35.9% | +66.5% | +24.9% |
| 2021 | +24.0% | -0.2% | +1.9% |
| 2020 | +9.0% | +4.9% | +0.8% |
| 2019 | +2.2% | -3.1% | +4.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
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 San Francisco Community Land Tr 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, San Francisco Community Land Tr 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $19.4M, with revenue exceeding expenses.
- Debt-to-asset ratio: 74.4%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either volunteer-based or compensated through non-officer categories, which is a strong positive for resource allocation to its mission.
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.
Strengths
The following positive indicators were identified for San Francisco Community Land Tr:
- Significant and consistent asset growth, reaching over $71 million.
- Remarkable revenue increase in 2023 ($23,893,427), indicating strong financial support or successful ventures.
- Consistent reporting of 0% officer compensation, suggesting high efficiency in directing funds to mission.
- Healthy financial position with assets significantly exceeding liabilities in recent periods.
- Long history of IRS 990 filings (13 filings), indicating established operations and transparency.
Frequently Asked Questions about San Francisco Community Land Tr
Is San Francisco Community Land Tr a legitimate charity?
Based on AI analysis of IRS 990 filings, San Francisco Community Land Tr (EIN: 113700403) appears legitimate. Mission Score: 90/100. 0 red flags identified, 5 strengths noted.
How does San Francisco Community Land Tr spend its money?
San Francisco Community Land Tr directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to San Francisco Community Land Tr tax-deductible?
San Francisco Community Land Tr is registered as a tax-exempt nonprofit (EIN: 113700403). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does San Francisco Community Land Trust manage to report 0% officer compensation?
The provided data consistently shows 0% officer compensation. This could mean that executive roles are filled by volunteers, or compensation is structured in a way that it's not reported under 'officer compensation' on the 990, such as through a related management entity or as regular employee salaries not specifically designated as 'officer'.
What caused the substantial revenue increase in 2023?
The revenue jumped from $3,351,516 in 2022 to $23,893,427 in 2023. This significant increase likely stems from a major grant, a large capital campaign, or a substantial property acquisition/sale related to its land trust activities, which would warrant further investigation into the specific revenue sources.
Is the organization's asset growth sustainable?
The organization has shown consistent and substantial asset growth, from $11,901,521 in 2014 to $71,611,255 currently. This trend, coupled with the significant revenue in 2023, suggests a strong capacity for continued growth and financial stability, particularly given its mission as a land trust.
Filing History
IRS 990 filing history for San Francisco Community Land Tr showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), San Francisco Community Land Tr's revenue has grown by 2895.5%, moving from $798K to $23.9M. Total assets increased by 809.5% over the same period, from $7.1M to $65.0M. Total functional expenses rose by 455.5%, from $815K to $4.5M. In its most recent filing year (2023), San Francisco Community Land Tr reported a surplus of $19.4M, with revenue exceeding expenses. The organization holds $48.4M in liabilities against $65.0M in assets (debt-to-asset ratio: 74.4%), resulting in net assets of $16.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $23.9M | $4.5M | $65.0M | $48.4M | — | — |
| 2022 | $3.4M | $4.0M | $44.1M | $46.8M | — | View 990 |
| 2021 | $2.5M | $2.4M | $35.3M | $37.4M | — | View 990 |
| 2020 | $2.0M | $2.4M | $34.6M | $36.8M | — | View 990 |
| 2019 | $1.8M | $2.3M | $34.3M | $36.1M | — | View 990 |
| 2018 | $1.8M | $2.3M | $32.9M | $34.2M | — | View 990 |
| 2017 | $1.7M | $2.4M | $31.9M | $32.7M | — | View 990 |
| 2016 | $1.6M | $2.0M | $28.2M | $28.4M | — | View 990 |
| 2015 | $1.3M | $1.5M | $20.2M | $19.9M | — | View 990 |
| 2014 | $1.1M | $1.1M | $11.9M | $11.3M | — | View 990 |
| 2013 | $953K | $1.1M | $8.6M | $8.0M | — | View 990 |
| 2012 | $725K | $879K | $7.9M | $7.2M | — | View 990 |
| 2011 | $798K | $815K | $7.1M | $6.2M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $23.9M, expenses of $4.5M, and assets of $65.0M (revenue +612.9% year-over-year).
- 2022: Revenue of $3.4M, expenses of $4.0M, and assets of $44.1M (revenue +35.9% year-over-year).
- 2021: Revenue of $2.5M, expenses of $2.4M, and assets of $35.3M (revenue +24.0% year-over-year).
- 2020: Revenue of $2.0M, expenses of $2.4M, and assets of $34.6M (revenue +9.0% year-over-year).
- 2019: Revenue of $1.8M, expenses of $2.3M, and assets of $34.3M (revenue +2.2% year-over-year).
- 2018: Revenue of $1.8M, expenses of $2.3M, and assets of $32.9M (revenue +3.0% year-over-year).
- 2017: Revenue of $1.7M, expenses of $2.4M, and assets of $31.9M (revenue +10.6% year-over-year).
- 2016: Revenue of $1.6M, expenses of $2.0M, and assets of $28.2M (revenue +23.4% year-over-year).
- 2015: Revenue of $1.3M, expenses of $1.5M, and assets of $20.2M (revenue +17.3% year-over-year).
- 2014: Revenue of $1.1M, expenses of $1.1M, and assets of $11.9M (revenue +13.5% year-over-year).
- 2013: Revenue of $953K, expenses of $1.1M, and assets of $8.6M (revenue +31.4% year-over-year).
- 2012: Revenue of $725K, expenses of $879K, and assets of $7.9M (revenue -9.1% year-over-year).
- 2011: Revenue of $798K, expenses of $815K, and assets of $7.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for San Francisco Community Land Tr:
Data Sources and Methodology
This transparency report for San Francisco Community Land Tr 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.