2024-03-20T19:08:10-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2022-10-01 931229006 NATURAL COMMUNITIES COALITION NATU 7149736654 13042 OLD MYFORD ROAD IRVINE CA 92602 JAMES SULENTICH EXEC DIRECTOR 7149736654 2024-03-20 1 JAMES SULENTICH 999009999 0 LISA N RYSSEL CPA P00643670 7149781300 2024-03-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES SULENTICH 13042 OLD MYFORD ROAD IRVINE CA 92602 9207190 0 X WWW.OCCONSERVATION.ORG X 1996 CA TO ENCOURAGE PRESERVATION, ENHANCEMENT AND RESTORATION OF NATURAL RESOURCES WITHIN THE DESIGNATED RESERVE THROUGH INTERACTION WITH THE PUBLIC AGENCIES, CONSERVATION-ORIENTED ORGANIZATIONS, PROPERTY OWNERS AND THE INTERESTED PUBLIC. 15 15 4 15 0 0 283185 158671 0 0 963013 964087 0 0 1246198 1122758 0 0 0 0 532280 570120 0 0 0 1357471 1439442 1889751 2009562 -643553 -886804 26877749 28602725 332057 403789 26545692 28198936 X TO ENCOURAGE PRESERVATION, ENHANCEMENT AND RESTORATION OF NATURAL RESOURCES WITHIN THE DESIGNED RESERVE THROUGH INTERACTION WITH THE PUBLIC AGENCIES, CONSERVATION-ORIENTED ORGANIZATIONS, PROPERTY OWNERS AND THE INTERESTED PUBLIC. 0 0 792265 MONITORING COORDINATING - THE ANNUAL MONITORING OF SPECIES AND NATURAL COMMUNITIES OF THE RESERVE IS THE WAY NCC MEASURES THE SUCCESS OF LAND MANAGEMENT ACTIONS AND IMPACTS OF PUBLIC RECREATION, AND HOW IT TRACKS THE ECOLOGICAL HEALTH OF THE SPECIES FOR WHICH NROC WAS ESTABLISHED. IN ADDITION TO ONGOING ECOLOGICAL MONITORING EFFORTS, NCC ASSEMBLED ITS PARTNERS AND OTHER SCIENTIFIC EXPERTS TO DRAFT A COMPREHENSIVE ECOLOGICAL HEALTH ASSESSMENT OF NROC. 774285 RESTORATION AND ENHANCEMENT - WORKING WITH PARTICIPATING LANDOWNERS THAT MAKE UP THE MORE THAN 37,000 ACRE NATURE RESERVE OF ORANGE COUNTY (NROC), THE NATURAL COMMUNITIES COALITION (NCC) COORDINATED THE RESTORATION OF THE COASTAL SAGE SCRUB (CSS) HABITAT WITHIN THE RESERVE. THIS BENEFITS THE COASTAL CACTUS WREN, CALIFORNIA GNATCATCHER AND ORANGE-THROATED WHIPTAIL LIZARD, EACH IDENTIFIED IN THE NATURAL COMMUNITY CONSERVATION PLAN (NCCP) AND HABITAT CONSERVATION PLAN (HCP) FOR THE CENTRAL AND COASTAL SUBREGION OF ORANGE COUNTY, CALIFORNIA. NROC AND THE HABITAT RESTORATION EFFORTS WITHIN BENEFIT AN ADDITIONAL 31 IDENTIFIED SPECIES WHOSE LONG-TERM SURVIVAL IS DEPENDENT UPON HEALTHY AND CONNECTED LANDSCAPES. DURING THE TAX YEAR REPORTED, NCC CONTINUED TO MONITOR AND REPORT ON THE HABITAT RESTORATION TIED TO WESTERN SPADEFOOT BREEDING SUCCESS. 42510 COWBIRD TRAPPING - NCC CONTINUED ITS ANNUAL OBLIGATION TO TRAP BROWNHEADED COWBIRDS TO MANAGE THEIR IMPACTS ON PROTECTED BIRD SPECIES. COWBIRDS ARE BROOD PARASITES. FEMALE COWBIRDS LAY THEIR EGGS IN THE NEST OF OTHER NATIVE BIRDS. THE NESTOWNING SPECIES THEN UNKNOWINGLY RAISE THE COWBIRD CHICK TO MATURITY OFTEN TO THE DETRIMENT OF ITS OWN CLUTCH. IN AREAS WHERE THE COWBIRD POPULATIONS ARE HIGH, TRAPS ARE USED TO LOWER THEIR NUMBERS AND INCREASE REPRODUCTIVE AND FLEDGLING SUCCESS OF BIRD SPECIES PARASITIZED BY COWBIRDS. A TOTAL OF NEARLY TWO DOZEN COWBIRD TRAPS WERE DEPLOYED FOR A TOTAL OF MORE THAN 2,400 TRAPDAYS IN AREAS OF THE RESERVE WHERE COWBIRD IMPACTS ON PROTECTED SONGBIRDS ARE POTENTIALLY HIGH. 1609060 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 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 11 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JAMES SULENTICH 7149736654 13042 OLD MYFORD ROAD IRVINE CA 62602 STEVE LAMAR IRWD PRESIDENT 1.00 X X 0 0 0 DIANE DOESSERICH MWD VICE PRESIDENT/TREASURER 1.00 X X 0 0 0 MARK DENNY TIC SECRETARY 1.00 X X 0 0 0 CAROL ROBERTS USFWS DIRECTOR 1.00 X 0 0 0 NANCY GARDNER CITY OF NB DIRECTOR 1.00 X 0 0 0 DOUG FERAMENGA TCA DIRECTOR 1.00 X 0 0 0 KENNETH BORNGREBE SCE DIRECTOR 1.00 X 0 0 0 CASCADE SORTE UCI DIRECTOR 1.00 X 0 0 0 SCOTT SMITH CITY OF IRVINE DIRECTOR (TERM END AUG 2023) 1.00 X 0 0 0 MICHAEL RECUPERO PAL DIRECTOR 1.00 X 0 0 0 THOMAS EASTMAN PAL DIRECTOR 1.00 X 0 0 0 DAVID MEYER CDFW DIRECTOR 1.00 X 0 0 0 KEVIN PEARSALL CDPR DIRECTOR 1.00 X 0 0 0 PAM PASSOW CNTY OF ORANGE DIRECTOR 1.00 X 0 0 0 HALLIE JONES PAL DIRECTOR 1.00 X 0 0 0 CHRIS SLAMA CITY OF IRVINE DIRECTOR (START AUG 2023) 1.00 X 0 0 0 JAMES SULENTICH EXECUTIVE DIRECTOR 40.00 X 226666 0 23138 226666 0 23138 1 0 1 0 NAKAE & ASSOCIATES INC 11159 JEFFREY ROAD IRVINE CA 92602 RESTORATION AND MONITORING PROJECTS 237344 REGENTS OF THE UC - IRVINE 120 THEORY SUITE 200 IRVINE CA 92597 RESTORATION AND MONITORING PROJECTS 229096 NORTHERN TRUST 660 NEWPORT CENTER DRIVE SUITE 110 NEWPORT BEACH CA 92660 FINANCIAL INVESTMENT SERVICES 121382 UTAH STATE UNIVERSITY PO BOX 410027 SALT LAKE CITY UT 54141 RECREATION MANAGEMENT SERVICES 116967 4 158671 158671 728937 728937 8319582 8084432 235150 235150 235150 1122758 0 0 964087 X 276512 138256 138256 260122 236490 23632 33486 25002 8484 49500 49500 126298 126298 1181894 1163954 17940 2823 2823 30 30 5212 3471 1741 5067 5067 2656 2656 5873 4101 1772 11884 8298 3586 4765 3328 1437 GRANT MANAGEMENT 17940 17940 VEHICLE & EQUIPMENT 9299 5166 4133 TELEPHONE 5265 5265 PAYROLL SERVICE 4374 3054 1320 6562 6562 2009562 1609060 400502 0 273979 103355 944890 681374 102973 123755 36195 112134 8713 8178 107474 92162 27196 15312 25483803 27558617 26877749 28602725 332057 403789 332057 403789 X 16912921 16660918 9632771 11538018 26545692 28198936 26877749 28602725 -886804 2540048 0 X 0 1 X 1 0 X 838431 544016 198527 283185 158671 2022830 838431 544016 198527 283185 158671 2022830 203078 1819752 786781 694436 623195 870068 235150 3209630 5232460 0.34780 0.29680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 110648 13236 123884 0 9555289 3047757 1100000 11503046 13381640 -1783577 2042774 9555289 12547365 2094461 1260186 13381640 12727386 213742 368524 12572604 13083885 623914 980413 12727386 1.00000 0.00000 0 0 19468 15680 3788 88006 76482 11524 15312 X 3536508 2540048 2540048 996460 126298 126298 1122758 1883264 0 1883264 126298 126298 2009562 PART X, LINE 2: THE COALITION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FASB ASC TOPIC 740, INCOME TAXES, REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE COALITION AND TO RECOGNIZE A TAX LIABILITY IF THE COALITION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COALITION AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COALITION IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. PART IV, LINE 2B PER A LETTER OF AGREEMENT AMONG THE U.S. FISH AND WILDLIFE SERVICE, THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE AND THE NATURAL COMMUNITIES COALITION, THE COALITION HAS TAKEN OVER MANAGEMENT OF THE PACIFIC POCKET MOUSE CUSTODIAL FUND. THE CUSTODIAL FUND PAYABLE BALANCE AT SEPTEMBER 30, 2023 AND 2022, WAS $123,884 AND $110,648, RESPECTIVELY. PART V, LINE 4 THE NCC ENDOWMENT CONSISTS OF TWO DONOR-RESTRICTED FUNDS PRIMARILY ESTABLISHED TO SUPPORT THE COALITION'S OPERATIONS AND MISSION. THE TWO FUNDS ARE THE NCCP/HCP ENDOWMENT AND THE COWBIRD TRAPPING ENDOWMENT. AS REQUIRED BY UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. 1 X X X 0 0 0 0 0 0 0 0 0 JAMES SULENTICH EXECUTIVE DIRECTOR 216666 0 10000 0 0 0 7010 0 16128 0 249804 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD MEMBERS REVIEW THE PREPARED FORM 990 PRIOR TO FILING WITH THE IRS. THIS IS DONE AT A REGULAR BOARD MEETING. THE EXECUTIVE DIRECTOR SENDS THE FORM 990 TO THE MEMBERS PRIOR TO THE MEETING, AND AT THE MEETING ASKS WHETHER THERE ARE QUESTIONS OR COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE STAFF, OFFICERS AND DIRECTORS ARE ALL SUBJECT TO THE CONFLICT OF INTEREST POLICY. TRANSACTIONS ARE MONITORED BY STAFF AND THE EXECUTIVE DIRECTOR (WHO IS AN OFFICER). THE DETERMINATION WOULD BE MADE AT THE OFFICER LEVEL. RESTRICTIONS IMPOSED WOULD BE DETERMINED ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15 THERE IS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S COMPENSATION AND PERFORMANCE CONDUCTED BY THE BOARD OF DIRECTORS. THE COMPENSATION OF THE EXECUTIVE DIRECTOR WOULD BE BROUGHT BEFORE THE FULL GOVERNING BOARD FOR A VOTE TO CHANGE THE BASE AMOUNT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE ON THE NCC WEBSITE - OCCONSERVATION.ORG. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,163,954. MANAGEMENT AND GENERAL EXPENSES 17,940. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,181,894.