Planning & Conservation League

Membership association Sacramento, CA EIN 94-1600890
Revenue
$158K
▼ -63%
FY2025 · Pt VIII · Ln 12
Expenses
$226K
▲ +53%
FY2025 · Pt IX · Ln 25
Net assets
$2.0M
FY2025 · Pt X · Ln 32
To programs
98%
FY2025 · Pt IX · col B
Revenue & expenses by yearFY2020–FY2025
Revenue
$158K
FY2025▼ -63%
Expenses
$226K
FY2025▲ +53%

Advocates for environmental laws and initiatives to protect communities and nature.

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Tax-deductible?
No
Per the IRS master file. Details →
Can I give now?
No revocation on IRS record
Not on the IRS revocation list. Details →
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
1 funder — Endangered Habitats League INC
$80K in the latest grant year. Details →
Spent on programs?
98% to programs
Form 990 Part IX, latest filing. Details →
Size and trend
$100K–1M
↓ -63% vs prior year Details →

Form 990 for the fiscal year ending June 2025 (IRS tax year 2024).


Advocates for environmental laws and initiatives to protect communities and nature.

Type
Membership association · Nonprofit
Location
Sacramento, CA
Website
www.pcl.org
Filings
6 on file (2020–2025)
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Provided by the organization

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Where the money goes · FY2025
Where spending went · Part IX cols B–D
Program services $0.98 Management & general $0.02
Operating surplus
-44%
revenue over expenses▼ -167% vs prior filing year
Earned revenue
0%
of revenue from program services & dues
Payroll share
0%
of spending is salaries & benefits

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Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$2.0M
FY2025▼ -7%
Total liabilities
$0
FY2025▼ -100%
Revenue less expensesPt I · Ln 19−$69K
Total assetsPt X · Ln 16$2.0M
Program-expense ratioPt IX · col B98%
Voting members of governing bodyPt I · Ln 316
Independent voting membersPt I · Ln 416

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CPlanning & Conservation League
EINHdr · item D94-1600890
Principal addressHdr · item CSacramento, CA
WebsiteHdr · item Jwww.pcl.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJan 1974

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a16
Independent voting membersPt VI · Ln 1b16
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Director
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $221K of program spending, described in the organization's own filed words · FY2024.
01

Promoted a sustainable California where water supply, infrastructure, and land use policy meets societal needs while still protecting the environment.

$221Kprogram expense

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Statement of Revenue

Part VIII
Investment income$98K · 62%
Contributions & grants$59K · 38%
Investment income62%$98K
Contributions & grants38%$59K
Total revenueLn 12$158K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.98 Management & general $0.02
Program services98%$221K
Management & general2%$5K
Total functional expensesLn 25$226K

Balance Sheet

Part X · end of year
CashLn 1$18K
Total assetsLn 16$2.0M
Total liabilitiesLn 26$0
Total net assetsLn 32$2.0M
Months of cash on handcomputed1.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $18K · Operating expenses/yr $226K
1.0 months
Where the money goes
Program services
Program services $221K · Total expenses $226K
98%
Management & General
Management & general $5K · Total expenses $226K
2%
Fundraising
Fundraising $0 · Total expenses $226K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $136K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $59K · Total revenue $158K
38%
Government reliance
Government grants — · Total revenue $158K
—
Earned-income share
Program service revenue $0 · Total revenue $158K
0%
Investment reliance
Investment income $98K · Total revenue $158K
+62%
Program self-sufficiency
Program service revenue $0 · Total expenses $226K
0%
Growth & trend
Revenue growth (YoY)
This year $158K · Prior year $423K
-63%
Net-asset trend (YoY)
End of year $2.0M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $158K · Expenses $226K
-44%
Liabilities-to-Assets
Total liabilities — · Total assets $2.0M
—
Net-asset ratio
Net assets $2.0M · Total assets $2.0M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $2.0M
0%
People & payroll
Highest Reported Total Compensation
Individual David Keller · Reported title Director · Highest reported compensation $0 · Total expenses $226K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $226K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 98%——
Overhead ratio 2%——
Fundraising cost ratio 0%——
Revenue growth -63%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0.2%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$80K
Grants paid · 2 grants · $346K · 2023–2024
Pcl FoundationCA · FY2024$221,000
Pcl FoundationCA · FY2023$125,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$158K revenue · viewing · ⤓ 990 PDF
FY2024$423K revenue · ⤓ 990 PDF
FY2023$1.8M revenue · ⤓ 990 PDF
FY2022$41K revenue · ⤓ 990 PDF
FY2021$15K revenue · ⤓ 990 PDF
FY2020$10K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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