2024-02-26T12:31:38-06:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 942431856 LAND TRUST OF SANTA CRUZ COUNTY LAND 8314296116 617 WATER ST SANTA CRUZ CA 95060 EMILY THOMAS TREASURER 8314296116 2024-02-23 1 EMILY THOMAS 999009999 1 KATY BROWN P00650274 9257902600 2024-02-23 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z SARAH NEWKIRK 617 WATER ST SANTA CRUZ CA 95060 32782577 0 X WWW.LANDTRUSTSANTACRUZ.ORG X 1978 CA PROTECT, CARE FOR, AND CONNECT ALL PEOPLE TO THE VIBRANT NATURAL AND WORKING LANDS THAT ARE ESSENTIAL FOR OUR COMMUNITY AND NATURE TO THRIVE TOGETHER FOR GENERATIONS TO COME. 12 12 31 25 0 0 12616685 15272259 21907 18682 778306 704328 445112 1232375 13862010 17227644 0 0 0 0 1720051 2238351 0 0 180848 5834293 7116078 7554344 9354429 6307666 7873215 46905128 54212815 1337201 655091 45567927 53557724 X LAND TRUST OF SANTA CRUZ COUNTY (THE ORGANIZATION") WAS INCORPORATED IN CALIFORNIA AS A NOT FOR- PROFIT CORPORATION IN 1978. THE MISSION OF THE ORGANIZATION IS TO PROTECT, CARE FOR, AND CONNECT ALL PEOPLE TO THE VIBRANT NATURAL AND WORKING LANDS THAT ARE ESSENTIAL FOR ITS COMMUNITY AND NATURE TO THRIVE TOGETHER FOR GENERATIONS TO COME. VISION - THE ORGANIZATION SEES A FUTURE IN WHICH THE AMAZING DIVERSITY OF LANDS THAT DEFINE AND CONNECT ITS WORK TO THE SANTA CRUZ COUNTY REGION - THE WILD AND WORKING FORESTS, THE GLOBALLY UNIQUE WILDLIFE HABITATS, THE COASTAL LANDSCAPE, AND ITS RICH FARMING AND RANCHING HERITAGE - ARE CARED FOR AND PRESERVED FOREVER. 0 0 1157755 18682 STEWARDSHIP: THE ORGANIZATION STEWARDS ITS 5,040 ACRES OF FEE TITLE CONSERVATION LANDS BY IMPLEMENTING HABITAT PROTECTION AND RESTORATION PROJECTS, AND UNDERTAKES SPECIES MONITORING, GRAZING, FOREST MANAGEMENT, RESEARCH, AND EDUCATION ACTIVITIES. ANNUAL MANAGEMENT PLANS GUIDE THE WORK TO SUPPORT THE CONSERVATION VALUES OF THE LANDS.THE ORGANIZATION HOLDS 43 CONSERVATION EASEMENTS PROTECTING 3,899 ACRES. USING A BASELINE REPORT AS A BENCHMARK, THE ORGANIZATION MONITORS THE VALUES OF THE EASEMENTS AND ENSURES COMPLIANCE WITH THE PERMANENT PROTECTION GOALS. 3541403 ACQUISITION: GUIDED BY ITS STRATEGIC PLAN AND CONSERVATION BLUEPRINT, THE ORGANIZATION WORKS WITH WILLING LANDOWNERS TO CONSERVE LAND WITH SIGNIFICANT CONSERVATION VALUE IN PERPETUITY. THE ORGANIZATION PROTECTS WORKING LANDS (FARMS, FORESTS, AND GRAZING LANDS) AND NATURAL LANDS. THE ORGANIZATION ACQUIRES LAND THROUGH FEE SIMPLE PURCHASE (WHICH MAY INCLUDE A BARGAIN SALE), DONATION OR PURCHASE OF DEVELOPMENT RIGHTS THROUGH A CONSERVATION EASEMENT. 3603446 PUBLIC ACCESS/EDUCATION: THE ORGANIZATION BUILDS AND MAINTAINS TRAILS AND PROVIDES ACCESS ON SELECT FEE TITLE LANDS OR EASEMENTS TO PROVIDE RECREATIONAL AND ENVIRONMENTAL EDUCATION OPPORTUNITIES TO THE PUBLIC. THE ORGANIZATION CURRENTLY PROVIDES PUBLIC ACCESS ON SIX PROPERTIES, MAINTAINS 29 MILES OF TRAILS, AND IS DEVELOPING A COMMUNITY HARVEST AMENITY ON ITS 500-ACRE FARM. 8302604 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 1 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X EMILY THOMAS TREASURER 8314296116 617 WATER ST SANTA CRUZ CA 95060 THOM JACOB CO-CHAIR 2.00 X X 0 0 0 MARIEKE ROTHSCHILD CO-CHAIR 2.00 X X 0 0 0 EMILY THOMAS TREASURER 2.00 X X 0 0 0 TOM BURNS SECRETARY 2.00 X X 0 0 0 BETSY ALLEN TRUSTEE (FROM 7/22) 1.00 X 0 0 0 KATE ANDERTON TRUSTEE 1.00 X 0 0 0 KATHERINE BEIERS TRUSTEE 1.00 X 0 0 0 JOHN BRISSENDEN TRUSTEE 1.00 X 0 0 0 MARY CULLEY TRUSTEE 1.00 X 0 0 0 MIREYA GOMEZ CONTRERAS TRUSTEE (FROM 7/22) 1.00 X 0 0 0 DONNA MURPHY TRUSTEE (THRU 12/22) 1.00 X 0 0 0 COLIN PIERCE TRUSTEE (FROM 7/22) 1.00 X 0 0 0 KATHLEEN ROSE TRUSTEE 1.00 X 0 0 0 JOYCE SHIMIZU TRUSTEE (THRU 12/22) 1.00 X 0 0 0 SARAH NEWKIRK EXECUTIVE DIRECTOR 40.00 X 199437 0 7635 TERESA MALONE DEPUTY DIRECTOR 40.00 X 150568 0 21243 BRYAN LARGAY CONSERVATION DIRECTOR 40.00 X 147344 0 18610 CARIE THOMPSON ACCESS DIRECTOR 40.00 X 100712 0 4119 598061 0 51607 4 0 1 0 SANTA CRUZ COUNTY REGIONAL TRANSPORTATIO 1101 PACIFIC AVE STE 250 SANTA CRUZ CA 95060 CONSTRUCTION OF THE HIGHWAY 17 WILDLIFE 3000000 GRANITEROCK COMPANY 5225 HELLYER AVE STE 220 SAN JOSE CA 95138 TRAILHEAD CONSTRUCTION 1599001 SANTA CRUZ MOUNTAINS TRAIL STEWARDSHIP 719 SWIFT ST STE 7 SANTA CRUZ CA 95060 TRAIL CONSTRUCTION 840708 CITY OF SANTA CRUZ PUBLIC WORKS 809 CENTER ST ROOM 201 SANTA CRUZ CA 95060 RAIL TRAIL PLANNING 537651 HOLMES LOGGING 18955 CHINA GRADE RD BOULDER CREEK CA 95006 HAZARDOUS TREE REMOVAL 249000 10 11997251 3275008 15272259 STEWARDSHIP/CONTRACT 900099 18682 18682 18682 406716 406716 1263511 39054 1224457 1224457 1224457 15796771 15499159 297612 297612 297612 13506 16720 -3214 -3214 OTHER INCOME 900099 11132 11132 11132 17227644 18682 0 1936703 X 398600 117958 273000 7642 1493298 1342279 97537 53482 32800 30622 970 1208 177095 153923 16834 6338 136558 106865 25231 4462 75730 75730 122498 122498 33000 33000 59274 59274 2678451 2474971 196270 7210 12947 3846 255 8846 124433 93474 13013 17946 83216 62518 14285 6413 261824 253784 4701 3339 69066 44451 17592 7023 241 180 34 27 101019 95204 3351 2464 57833 50613 4231 2989 CONSERVATION TRANSACTIO 3099342 3099342 0 0 SMALL TOOLS AND EQUIPME 149723 149694 16 13 LICENSES AND FEES 83153 60197 13320 9636 DUES AND SUBSCRIPTION 55726 24481 8565 22680 48602 29472 19130 9354429 8302604 870977 180848 290742 222946 11362592 665197 568281 481470 9500 9500 45525 215614 36651930 1035316 18635117 35616614 15597371 16605474 396000 396000 46905128 54212815 1193779 515719 106320 143422 33052 1337201 655091 X 20688986 39664090 24878941 13893634 45567927 53557724 46905128 54212815 7873215 116582 0 X 0 1 X 1 0 X 5404107 1427314 9732240 12616685 15272259 44452605 5404107 1427314 9732240 12616685 15272259 44452605 16572580 27880025 823590 634168 737486 761186 1670227 4626657 13506 13506 49092768 118368 0.56790 0.39180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 15000 1 18000 0 0 33000 0 PART II-B, LINE 1: THE LAND TRUST OF SANTA CRUZ COUNTY CONTRACTED WITH THE ENVIRONMENTAL AND ENERGY CONSULTING TO ASSIST WITH ACQUISITION GRANT FUNDING, WILDLIFE CROSSINGS, TRAILS, PUBLIC ACCESS, MITIGATION CREDITS, WILDLIFE, STATE BUDGET, AND CEQA EXEMPTION. THE LAND TRUST OF SANTA CRUZ MADE DONATIONS TO THE FOLLOWING: - $10,000 TO CAMPAIGN FOR PLANNED GROWTH, MEASURE Q - $5,000 TO COMMITTEE FOR A VIBRANT WATSONVILLE, MEASURE R X X 43 5040.00 0 0 1 1 406.00 19139 1 329806 18332 348138 381148 -50328 1014 329806 280496 102599 1947 381148 252094 30240 1838 280496 219112 34307 1325 252094 0.28720 0.71280 0 0 35101584 35101584 1258072 901923 356149 292274 133393 158881 35616614 CAPITAL LEASE LIABILITY 4745 REFUNDABLE ADVANCES 20807 SECURITY DEPOSIT 7500 33052 X 17324006 116582 116582 17207424 59274 -39054 20220 17227644 9334209 39054 39054 9295155 59274 59274 9354429 PART II, LINE 5: THE ORGANIZATION ACQUIRES LAND CONSERVATION EASEMENTS THROUGH PURCHASE AND DONATIONS AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION HAS A COMMITMENT TO PROTECT THE CONSERVATION PURPOSES OF ITS EASEMENTS, AND HAS THE STAFFING AND FINANCIAL RESOURCES TO ENFORCE THESE RESTRICTIONS. FINANCIAL RESOURCES INCLUDE A CONSERVATION EASEMENT LEGAL DEFENSE FUND. THE ORGANIZATION ENSURES EASEMENT ENFORCEMENT THROUGH SPECIFIC STEWARDSHIP MANAGEMENT PLANS, AND COMPREHENSIVE EASEMENT MONITORING AND ENFORCEMENT POLICIES. PART II, LINE 9: CONSERVATION EASEMENTS ARE RECORDED IN THE FINANCIAL STATEMENTS ON THE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AT A NOMINAL VALUE OF $1 EACH. FOR THE FINANCIAL STATEMENTS, THE DONATED EASEMENTS ARE RECORDED AT FAIR VALUE AS CONTRIBUTION REVENUE AND DEDUCTED AS A PROGRAM CONSERVATION EXPENSE ON THE STATEMENT OF ACTIVITIES (REVENUE AND EXPENSE STATEMENT). THE ORGANIZATION REPORTS CONSERVATION EASEMENTS WITHIN THE TAX RETURN CONSISTENTLY WITH HOW IT REPORTS REVENUE AND EXPENSES FOR SUCH CONTRIBUTIONS IN ITS FINANCIAL STATEMENTS. PART V, LINE 4: ENDOWMENT FUNDS PROVIDE THE FUNDING SOURCE FOR THE EXECUTION OF THE ORGANIZATION'S RESPONSIBILITIES UNDER THE TERMS AND ACQUISITION AGREEMENTS. PART X, LINE 2: THE ORGANIZATION IS RECOGNIZED AS A PUBLIC CHARITY, EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D). THE ORGANIZATION ONLY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS 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. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND CONCLUDED THAT IT DOES NOT HAVE ANY SIGNIFICANT TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY AT JUNE 30, 2023 OR 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -39,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 39,054. X X X 0 0 0 0 0 0 0 0 0 SARAH NEWKIRK EXECUTIVE DIRECTOR 199437 0 0 0 0 0 6014 0 1621 0 207072 0 0 0 TERESA MALONE DEPUTY DIRECTOR 150568 0 0 0 0 0 4554 0 16689 0 171811 0 0 0 BRYAN LARGAY CONSERVATION DIRECTOR 147344 0 0 0 0 0 4436 0 14174 0 165954 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS AND RECOMMENDS BOARD APPROVAL OF THE FORM 990. THE BOARD APPROVES THE FORM 990 PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD TRUSTEES PROVIDE WRITTEN ACKNOWLEDGEMENT OF THE POLICY. AT THE START OF EACH MEETING, EACH TRUSTEE STATES IF SHE/HE HAS A CONFLICT WITH ANY OF THE AGENDA ITEMS. FORM 990, PART VI, SECTION B, LINE 15 THE LAND TRUST PARTICIPATES IN AN ANNUAL SURVEY OF NONPROFITS REGARDING SALARY AND BENEFITS. COMPARISONS TO SIMILAR ORGANIZATIONS OF SIMILAR SIZE AND LOCATION ARE MADE. A SELF EVALUATION IS PREPARED BY THE EMPLOYEE AND REVIEWED BY THE EMPLOYEE'S SUPERVISOR. GOALS FROM THE PRIOR YEAR ARE REVIEWED AND NEW GOALS ESTABLISHED. THE ECONOMIC CLIMATE IS ALSO FACTORED INTO COMPENSATION RATES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 1,667,298. MANAGEMENT AND GENERAL EXPENSES 120,923. FUNDRAISING EXPENSES 4,442. TOTAL EXPENSES 1,792,663. CONSULTING FEES: PROGRAM SERVICE EXPENSES 708,288. MANAGEMENT AND GENERAL EXPENSES 51,369. FUNDRAISING EXPENSES 1,887. TOTAL EXPENSES 761,544. OUTREACH: PROGRAM SERVICE EXPENSES 99,385. MANAGEMENT AND GENERAL EXPENSES 23,978. FUNDRAISING EXPENSES 881. TOTAL EXPENSES 124,244.