2024-02-09T14:08:21-06:00 2023-03-31 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BYRNE EXECUTIVE DIRECTOR 7075266930 2024-02-09 1 EAMON OBYRNE 999009999 1 KATY BROWN P00650274 9257902600 2024-02-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EAMON O'BYRNE 822 FIFTH STREET SANTA ROSA CA 95404 16453814 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES (CONTINUED ON SCH. O)OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 21 21 41 60 0 0 12641421 15580858 170866 167437 436308 469901 501808 235618 13750403 16453814 1528448 503164 0 0 3279747 3641292 0 0 1537397 6736520 3251976 11544715 7396432 2205688 9057382 48073426 55799856 6634325 5969140 41439101 49830716 X PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; (CONTINUED ON SCH. O)PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 0 0 4432029 503164 167437 LAND ACQUISITIONS: WORKS WITH LANDOWNERS TO ASSESS AND UNDERSTAND GOALS FOR THEIR PROPERTIES, WHICH CAN LEAD TO AN ACQUISITION OF PROPERTY OR CONSERVATION EASEMENT, OR A TRANSFER OF PROPERTY TO THE PUBLIC. TRANSACTIONS ARE NEGOTIATED TO PROVIDE THE BEST OUTCOME FOR THE LANDOWNER WITH THE ULTIMATE GOAL OF PERMANENTLY PRESERVING LAND WHETHER THE FINAL OWNERSHIP IS PRIVATE OR PUBLIC.LAND STEWARDSHIP: WORKS WITH THE LAND AND COMMUNITY TO RESTORE AND PROTECT DIFFERENT NATIVE HABITATS, CREEKS, WILDLIFE CORRIDORS, PRODUCTIVE FARMS AND RANCHES, AND OTHER PERMANENTLY PROTECTED PRIVATE LANDS UNDER OUR CARE. THE PROGRAM CURRENTLY STEWARDS 25 CONSERVATION PROPERTIES TOTALING MORE THAN 4,000 ACRES. (CONTINUED ON SCH. O)THE PROGRAM ALSO ACTIVELY MONITORS 47 CONSERVATION EASEMENT PROPERTIES TOTALING MORE THAN 7,000 ACRES.COMMUNITY PROGRAMS: OFFERS A VARIETY OF ACTIVITIES, EDUCATION AND OUTREACH AIMED AT ENGAGING AUDIENCES AS DIVERSE AS THE LANDS AND COMMUNITIES WE REPRESENT. OFFERINGS INCLUDE ON-THE-LAND, VIRTUAL AND VOLUNTEER EXPERIENCES IN ADDITION TO EDUCATION PROGRAMS, RANGING FROM SCHOOL FIELD TRIPS, TEEN EDUCATIONAL PROGRAMS AND SUMMER SCHOOL-AGED DAY CAMP. 4432029 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 79 0 1 41 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL J RIZZO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 SCOTT HAFNER CHAIR 2.00 X X 0 0 0 PHIL JENSEN 1ST VICE CHAIR 2.00 X X 0 0 0 GREGORY APPLING 2ND VICE CHAIR 2.00 X X 0 0 0 JUDY SCOTCHMOOR SECRETARY 2.00 X X 0 0 0 MARIE ANDEL IMMEDIATE PAST CHAIR 2.00 X 0 0 0 JENNIFER BICE BOARD MEMBER 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRENT BOARD MEMBER 2.00 X 0 0 0 DIANNE BRINSON BOARD MEMBER 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 FRANK DEAN BOARD MEMBER 2.00 X 0 0 0 LIZ FISHER BOARD MEMBER 2.00 X 0 0 0 DUNCAN HIGGONS BOARD MEMBER 2.00 X 0 0 0 STEVEN HIGHTOWER BOARD MEMBER 2.00 X 0 0 0 QUINCEY IMHOFF TOMPKINS BOARD MEMBER 2.00 X 0 0 0 NANCY OTTO BOARD MEMBER 2.00 X 0 0 0 TIM PORTWOOD BOARD MEMBER 2.00 X 0 0 0 ELLIE RILLA BOARD MEMBER 2.00 X 0 0 0 ALLISON SANFORD BOARD MEMBER 2.00 X 0 0 0 WENDY SMIT BOARD MEMBER 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER 2.00 X 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 40.00 X 212933 0 23278 MICHAEL J RIZZO CFO 40.00 X 163140 0 24559 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 150084 0 20175 ROBERT NEALE III STEWARDSHIP DIRECTOR 40.00 X 142481 0 7464 JOHN MCCAULL LAND ACQUISITION DIRECTOR 40.00 X 132047 0 23468 DEIDRE HOLBROOK DONOR ENGAGEMENT OFFICER 40.00 X 124175 0 16845 NEAL RAMUS DIRECTOR OF COMMUNITY ENGAGEMENT 40.00 X 120841 0 16178 1045701 0 131967 10 0 1 0 PRUNUSKE CHATHAM INC 103 MORRIS STREET SUITE A-5 SEBASTOPOL CA 95472 PLANNING, SITE ASSESSMENT, PROJECT MANAG 286656 SHUTE MIHALY & WEINBERGER LLP 396 HAYES STREET SAN FRANCISCO CA 94102 LEGAL SERVICES 243138 DIXON MARINE SERVICES INC PO BOX 424 INVERNESS CA 94937 LAND RESTORATION AND CONSTRUCTION 189791 GREAT TREE TENDERS (ALFONSO GALLEGOS IN PO BOX 809 REDWOOD VALLEY CA 95470 TREE SERVICES 150540 PORTOLA SYSTEMS INC PO BOX 361 SEBASTOPOL CA 95473 IT CONSULTING SERVICES 107079 5 3659296 11921562 149047 15580858 PROJECT REVENUE/FEES 541900 167437 167437 167437 362874 362874 235618 0 235618 235618 235618 107027 0 107027 107027 107027 16453814 167437 0 705519 460123 460123 43041 43041 437763 12360 314166 111237 2579195 1593432 437775 547988 106104 68517 17888 19699 286696 186003 49773 50920 231534 129710 49775 52049 938864 536259 79919 322686 242095 220443 21652 74750 74750 60000 60000 52355 52355 668609 620257 25088 23264 31784 4984 8098 18702 227985 73754 28523 125708 268406 86722 89274 92410 276312 173154 53113 50045 30403 24844 742 4817 106619 41457 24721 40441 134437 82132 10221 42084 97094 68089 15914 13091 BANK CHARGES 25258 897 2518 21843 BAD DEBT EXPENSE 10000 10000 LICENSES AND FEES 7005 5851 741 413 7396432 4432029 1427006 1537397 7261441 12351766 3359646 6701159 1146240 250548 6850 6850 120825 130675 1543565 1190931 209836 352634 10915933 7419831 1080474 1109102 23972181 27477291 48073426 55799856 913011 840249 1407390 1271411 4313924 3857480 6634325 5969140 X 36455639 42860944 4983462 6969772 41439101 49830716 48073426 55799856 X 9057382 -673708 7941 X X 0 1 X 1 0 X 4319623 6788714 9917755 12641421 15580858 49248371 4319623 6788714 9917755 12641421 15580858 49248371 7737523 41510848 603947 546221 360214 443404 598492 2552278 342506 78302 7175 297786 725769 52526418 763152 0.79030 0.85150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 7336432 7396432 519822 129956 0 0 512600 548949 727236 519822 2308607 3462911 38354 55000 60000 60000 213354 128150 137237 181809 129956 577152 865728 X X X 47 8166.00 0 0 1 1 2018.00 199811 1588833 35000 -94852 1528981 1411359 145510 31964 1588833 950592 118000 342767 1411359 953457 65500 -68365 950592 710000 222000 21457 953457 0.58840 0.41160 0.00000 0 0 894931 888274 6657 545465 225539 319926 103169 77118 26051 352634 CONSERVATION LAND 26387659 PROPERTY SUBJECT TO USE OBLIGATIONS, LIFE ESTATE 951306 SECURITY DEPOSITS 138326 27477291 USE OBLIGATION 546929 ADVANCE ON FUNDS 3305601 CUSTODIAL LIABILITIES 4950 3857480 X 15717942 -673708 250 -10059 -683517 16401459 52355 52355 16453814 7326327 250 250 7326077 52355 18000 70355 7396432 PART II, LINE 5: ACCOUNTING FOR CONSERVATION EASEMENTS ("SLT" = "SONOMA LAND TRUST") SEVERAL OF THE LAND HOLDINGS REQUIRE SLT TO ADHERE TO USE LIMITS AND MAINTENANCE REQUIREMENTS. IF THESE REQUIREMENTS ARE NOT MET BY SLT, THE PROPERTIES WOULD REVERT EITHER TO THE HEIRS OF THE DONOR OR OTHER LAND CONSERVANCY ORGANIZATIONS. ALSO, CERTAIN CONSERVATION LANDS HAVE BEEN PURCHASED USING GOVERNMENTAL FUNDS. SUCH FUNDS RESTRICT THE SALE AND DISPOSITION OF THE PROPERTY UNDER VARIOUS AGREEMENTS. ACCOUNTING POLICY SLT ACQUIRES LAND IN THE FEE TITLE AND SIMULTANEOUSLY CONVEYS A CONSERVATION EASEMENT OVER THE PROPERTY TO A PUBLIC AGENCY OR NON-PROFIT ORGANIZATION FOR PERMANENT STEWARDSHIP OF THE EASEMENT. IN SUCH CIRCUMSTANCES, THE LAND IS HELD ON SLT'S BOOKS AT COST OR FAIR MARKET VALUE AS DESCRIBED ABOVE, LESS THE VALUE OF THE EASEMENT CONVEYED TO THE PUBLIC AGENCY. LAND GIFTS, ONCE VALUED, ARE RECORDED AS OTHER INCOME IN ACCOUNT 6850, REAL PROPERTY DONATIONS. EASEMENTS ACQUIRED BY SLT REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY SLT. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN IT'S CURRENT NATURAL, AGRICULTURAL, SCENIC, OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, AND THE EASEMENT THEMSELVES HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY STL, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. PART X, LINE 2: SLT IS RECOGNIZED AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE INTERNAL REVENUE CODE AND SIMILAR CODE SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE, IS SUBJECT TO INCOME TAX. SLT RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED, AND CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. SLT HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF MARCH 31, 2023 IT DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 7,941. FINANCIAL AID -18,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 18,000. 1 AUDUBON CANYON RANCH PO BOX 1195 GLEN ELLEN CA 95442 946069140 501(C)(3) 128800 0 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT & NATIONAL FISH & WILDLIFE FOUNDATION SONOMA COUNTY AGRICULTURAL PRESERVATION AND OPEN SPACE DISTRICT 747 MENDICINO AVE 100 SANTA ROSA CA 95401 946000539 GOVERNMENT 166523 0 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT SONOMA COUNTY REGIONAL PARKS 2300 COUNTY CENTER DRIVE STE 120A SANTA ROSA CA 95403 946000539 GOVERNMENT 15874 0 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT SONOMA RESOURCE CONSERVATION DISTRICT 1221 FARMERS LANE SUITE F SANTA ROSA CA 95405 952863255 GOVERNMENT 11673 0 PETALUMA RIVER WATERSHED ADAPTATION AND RESILIENCE PLANNING UNDER CA WILDLIFE CONSERVATION BOARD GRANT & RUSSIAN RIVER SUBWATERSHED CONSERVATION ASSESSMENT SAN FRANCISCO ESTUARY INSTITUTE 4911 CENTRAL AVE RICHMOND CA 94804 942951373 501(C)(3) 30024 0 PETALUMA RIVER BAYLANDS ADAPTATION PLAN FOR WILDLIFE CONSERVATION BOARD STEWARDS OF THE COAST AND REDWOODS 17000 ARMSTRONG WOODS RD GUERNEVILLE CA 95446 943039895 501(C)(3) 35000 0 PRE-ACQUISITION DUE DILIGENCE & ESCROW CLOSING COSTS FOR AYERS PROPERTY 7 0 YOUTH PROGRAM STIPENDS 99 38327 4714 PURCHASE PRICE SUPPLIES AND EQUIPMENT PART I, LINE 2: A GRANT CONTRACT OR AGREEMENT IS EXECUTED BEFORE FUNDS ARE RELEASED TO SPECIFY ALLOWABLE USES, EXPENDITURES AND EXPECTED OUTCOMES. A GRANTEE/VENDOR DETERMINATION IS MADE UPON EXECUTION OF CONTRACT. GRANTEES ARE REVIEWED ANNUALLY. X X X X X 0 0 0 0 0 0 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 212933 0 0 0 0 0 11139 0 12139 0 236211 0 0 0 MICHAEL J RIZZO CFO 163140 0 0 0 0 0 8220 0 16339 0 187699 0 0 0 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 150084 0 0 0 0 0 7473 0 12702 0 170259 0 0 0 JOHN MCCAULL LAND ACQUISITION DIRECTOR 132047 0 0 0 0 0 6733 0 16735 0 155515 0 0 0 X 10 149047 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: THE ORGANIZATION UTILIZES THIRD PARTIES TO ASSIST WITH PROCESSING IRREGULAR NON-CASH CONTRIBUTIONS ON A CASE-BY-CASE BASIS. THE ORGANIZATION USES THE FOLLOWING THIRD PARTY TO PROCESS VEHICLE DONATIONS: DONATE FOR CHARITY 952 SCHOOL STREET #258 NAPA, CA 94559 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990 AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS TURNED OVER TO THE AUDIT COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOARD OF DIRECTORS. THE FINAL VERSION IS SENT, VIA EMAIL OR BY HARD COPY, TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN ONE WEEK) THE FORM 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER: 1) DISCLOSURE UPON HIRING, OR APPOINTMENT: EACH BOARD MEMBER AND STAFF MEMBER WILL SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE READ AND UNDERSTOOD THE POLICY AND THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THIS ACKNOWLEDGEMENT WILL BE REAFFIRMED ANNUALLY, IN THE COURSE OF MEETINGS OR ACTIVITIES, BOARD AND STAFF MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THEY, THEIR FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. 2) STEPS IN EVALUATING POTENTIAL CONFLICTS: WHEN AN SLT PRINCIPAL THINKS HE OR SHE MAY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE SLT PRINCIPAL SHALL DISCLOSE ALL MATERIAL FACTS TO THE CHAIRMAN OF THE BOARD AND/OR THE EXECUTIVE DIRECTOR. IF, FOLLOWING SUCH A DISCUSSION THE PERSON WITH WHOM THE BOARD MEMBER OR OFFICER SPOKE, BELIEVES THERE MAY BE A CONFLICT OF INTEREST AND THE SLT PRINCIPAL WISHES TO PROCEED WITH THE TRANSACTION OR DECISION, THE ISSUE SHALL BE BROUGHT BEFORE THE FULL BOARD, OR A COMMITTEE THEREOF APPOINTED FOR SUCH PURPOSE IF THE FULL BOARD IS UNABLE TO MEET. THE SLT PRINCIPAL SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE: (I) IF THE TRANSACTION OR DECISION IS IN THE SLT'S BEST INTEREST AND FOR SLT'S BENEFIT; (II) IF THE TRANSACTION IS FAIR AND REASONABLE TO SLT; AND (III) WHETHER OR NOT SLT WILL ENTER INTO THE TRANSACTION OR DECISION. IF THE BOARD OR COMMITTEE (WITH THE PERSON IN QUESTION NOT VOTING) CONCLUDES THAT PROCEEDING WITH THE TRANSACTION OR DECISION WOULD IN ANY WAY BE DETRIMENTAL TO THE INTEREST OF SLT, THE SLT PRINCIPAL SHALL EITHER (A) NOT PROCEED WITH THE TRANSACTION OR DECISION, OR (B) RESIGN FROM THE BOARD OR HIS OR HER POSITION OF EMPLOYMENT. CONFLICTS INVOLVING OTHER EMPLOYEES OR VOLUNTEERS: WHEN A VOLUNTEER OR AN EMPLOYEE OTHER THAN THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER THINKS HE OR SHE MAY HAVE A CONFLICT OF INTEREST OR THERE IS THE POTENTIAL FOR A SITUATION WHERE THERE MAY BE AN APPEARANCE OF A CONFLICT OF INTEREST, SUCH PERSON SHALL DISCUSS THE ISSUE WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DECIDE ON THE APPROPRIATE RESOLUTION OF THE TRANSACTION OR DECISION CONSISTENT WITH THE BEST INTEREST OF SLT, ITS BYLAWS AND APPLICABLE LAWS. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF DIRECTORS, MADE UP ENTIRELY OF INDEPENDENT MEMBERS, REVIEWED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY RESEARCHED THE COMPENSATION OF THE CHIEF EXECUTIVE OF OTHER SIMILAR ORGANIZATIONS AND LOOKED AT SALARY DATA FROM WEBSITES. THEY DOCUMENTED THEIR DELIBERATIONS AND DECISIONS OF THE BOARD MEETING WHERE THE DETERMINATION AND APPROVAL WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 7,941. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.