2024-11-15T13:48:35-06:00 2023-12-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-01-01 942315096 NAPA COUNTY LAND TRUST NAPA 7072523270 1700 SOSCOL AVE 20 NAPA CA 94559 DOUGLAS PARKER CEO 7072523270 2024-11-15 1 1 KATY BROWN P00650274 9257902600 2024-11-15 2023 2024-10-15 13:58:12Z LAND TRUST OF NAPA COUNTY DOUGLAS PARKER 1700 SOSCOL AVE 20 NAPA CA 94559 63616697 0 X WWW.NAPALANDTRUST.ORG X 1976 CA LAND TRUST OF NAPA COUNTY IS A NONPROFIT DEDICATED TO PRESERVING THE (CONTINUED, SCHEDULE O) CHARACTER OF NAPA COUNTY BY PERMANENTLY PROTECTING LAND. THE LAND TRUST WORKS COOPERATIVELY WITH LANDOWNERS AND OUR COMMUNITY TO PROTECT AGRICULTURAL LAND, WATER RESOURCES, WILDLIFE AND WILDLIFE CORRIDORS, SCENIC OPEN SPACE, FORESTS, RANCHES, WILDFLOWER MEADOWS AND NATIVE BIODIVERSITY THROUGHOUT NAPA COUNTY. 10 10 22 100 0 0 15340257 46316093 34843 10000 1785602 1734274 59502 83307 17220204 48143674 530000 0 0 0 1676060 1952395 0 0 732986 2583582 6402212 4789642 8354607 12430562 39789067 79220544 124767799 1594857 2642375 77625687 122125424 X THE MISSION OF THE LAND TRUST OF NAPA COUNTY IS TO PRESERVE THE CHARACTER OF NAPA COUNTY BY PERMANENTLY PROTECTING LAND. THE ORGANIZATION'S VISION IS THE PROTECTION OF UNIQUE NATURAL RESOURCES, PROACTIVE PRESERVATION OF THE SCENIC BEAUTY, (CONTINUED, SCHEDULE O) AGRICULTURAL HERITAGE, AND BIODIVERSITY OF NAPA COUNTY FOR FUTURE GENERATIONS. 0 0 4504969 10000 LAND ACQUISITION AND PROTECTION: IN OUR 47-YEAR HISTORY, LTNC HAS PERMANENTLY PROTECTED MORE THAN 93,000 ACRES OF LAND THROUGHOUT NAPA COUNTY. WE HAVE COMPLETED OVER 270 REAL ESTATE PROJECTS, WORKED WITH ABOUT 100 PROPERTY OWNERS, HOLD ALMOST 160 CONSERVATION EASEMENTS AND PARTNERED WITH LOCAL, STATE AND FEDERAL AGENCIES ON THE PROTECTION AND TRANSFER OF ADDITIONAL LAND FOR PUBLIC AND RECREATIONAL USE. IN ADDITION, WE OWN PRESERVES THAT TOTAL MORE THAN 19,000 ACRES IN OUR PRESERVE NETWORK, INCLUDING PRISTINE WATERSHEDS, OLD GROWTH REDWOOD STANDS AND PROTECTED WILDLIFE MIGRATION CORRIDORS. OUR PRIMARY STRATEGIC OBJECTIVE IS TO INCREASE THE PACE OF LAND PROTECTION, FOCUSING ON PRIORITY AREAS CHOSEN FOR THEIR CONSERVATION VALUES INCLUDING AGRICULTURE, BIODIVERSITY (FLORA AND FAUNA), WILDLIFE AND WATERSHED PROTECTION, AS WELL AS PRESERVING THE UNIQUE CHARACTER AND SCENIC BEAUTY OF NAPA COUNTY. 2579415 STEWARDSHIP AND CONSERVATION EASEMENT MONITORING PROGRAMS: LTNC DEMONSTRATES EXEMPLARY STEWARDSHIP OF THE LANDS WE OWN IN OUR PRESERVE NETWORK TO MAINTAIN THE BIODIVERSE, SCENIC, AGRICULTURAL, AND NATURAL FEATURES THAT DEFINE THE CHARACTER OF NAPA COUNTY. WE DO SO THROUGH SCIENCE-BASED MANAGEMENT PLANS, IMPLEMENTING SITE-SPECIFIC RESTORATION PROJECTS SUCH AS PRESCRIBED BURNS FOR ELIMINATION OF INVASIVE SPECIES AND FUELS REDUCTION, RIPARIAN RESTORATION, WILDLIFE INDEXING, BOTANICAL SURVEYS, THE PROTECTION OF RARE AND ENDANGERED FLORA AND FAUNA, THE PROTECTION OF WATERSHEDS AND MORE. IN ADDITION, LTNC WORKS WITH LANDOWNERS WHO HAVE DONATED A CONSERVATION EASEMENT TO ENSURE THEIR LAND PROTECTION OBJECTIVES ARE ACHIEVED AND ANNUALLY MONITORS ALL PROPERTIES TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENT. 84832 COMMUNITY, COMMUNICATIONS AND CAPACITY BUILDING: LTNC OFFERS A ROBUST HIKING PROGRAM AS A BENEFIT TO THE COMMUNITY AND ENGAGES HUNDREDS OF PEOPLE ANNUALLY THROUGH OUR TOPIC SPECIFIC HIKES, FIELD TRIPS AND OUTINGS. OUR PROGRAM CONNECTS PEOPLE WITH THE LAND LTNC PROTECTS AND HIGHLIGHTS THE IMPORTANCE OF LAND CONSERVATION. WE PARTICIPATE IN COMMUNITY OUTREACH EVENTS TO FURTHER EDUCATE THE PUBLIC ABOUT OUR MISSION AND OFFER A VARIETY OF VOLUNTEER OPPORTUNITIES BOTH IN THE FIELD AND IN THE OFFICE. OUR COMMUNICATIONS STRATEGY AIMS TO REACH NEW AND INFORM EXISTING SUPPORTERS AND INCLUDES PRINT MATERIALS, WEBSITE, SOCIAL MEDIA, ELECTRONIC NEWSLETTERS, OUTREACH ACTIVITIES, AND EVENTS. OUR COMMUNICATIONS GOAL IS TO CULTIVATE NEW SUPPORTERS AND FURTHER THE MISSION OF THE ORGANIZATION BY RAISING FUNDS, FRIENDS AND AWARENESS. 7169216 1 1 0 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 23 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X BRUCE RUDDICK 7072616314 1700 SOSCOL AVE 20 NAPA CA 94559 BILL NEMEREVER CHAIR 2.00 X X 0 0 0 ROBIN BAGGETT VICE - CHAIR 2.00 X X 0 0 0 MIKE FISHER TREASURER 2.00 X X 0 0 0 MALCOLM MACKENZIE SECRETARY (THRU 11/23) 2.00 X X 0 0 0 LES HAUSRATH SECRETARY 2.00 X X 0 0 0 PAUL ASMUTH TRUSTEE (THRU 1/23) 1.00 X 0 0 0 KELLIE DUCKHORN TRUSTEE 1.00 X 0 0 0 ANNIE FAVIA-ERICKSON TRUSTEE 1.00 X 0 0 0 JOSH HARRINGTON TRUSTEE 1.00 X 0 0 0 JASON JOHNSON TRUSTEE 1.00 X 0 0 0 KIM JOHNSON TRUSTEE 1.00 X 0 0 0 HERTA PEJU TRUSTEE (THRU 5/23) 1.00 X 0 0 0 KATHY TRANMER TRUSTEE 1.00 X 0 0 0 DIANA ZAPOLSKI TRUSTEE (THRU 5/23) 1.00 X 0 0 0 DOUGLAS PARKER CEO 40.00 X 340496 0 17176 THERESA ANDREWS ADMIN DIRECTOR 40.00 X 148043 0 21890 LENA POLLASTRO CONSREVATION DIRECTOR 40.00 X 123470 0 17511 MIKE PALLADINI STEWARDSHIP DIRECTOR 40.00 X 136338 0 7486 BRUCE RUDDICK FINANCE MANAGER 40.00 X 134582 0 24822 KIMBERLY HOWARD PHILANTHROPY OERATIONS DIRECTOR 40.00 X 106079 0 5974 989008 0 94859 6 0 1 0 SHUTE MIHALY & WEINBERGER LLP 396 HAYES STREET SAN FRANCISCO CA 94102 LEGAL COUNSEL FOR EASEMENT ENFORCEMENT 719095 ALFONSO GALLEGOS INC DBA GREAT PO BOX 809 REDWOOD VALLEY CA 95470 FOREST THINNING AND MANAGEMENT 275925 VERITAS PROPERTY MANAGEMENT 1001 CANAL BOULEVARD SUITE A1 RICHMOND CA 94804 OFFICE ACCOMODATION 196171 BETTENCOURT CONTSTRUCTION INC 4949 RIDGECREST COURT FAIRFIELD CA 94534 BUILDING CONTACTOR FOR CONSTRUCTION 193812 AMERICAN CONSERVATION EXPERIENCE 3200 S 700 E SALT LAKE CITY UT 84106 CONSERVATION RESTORATION 189230 5 93489 17950902 28271702 17178924 46316093 PROGRAM SERVICE FEES 900099 10000 10000 10000 1734274 1734274 57202 0 57202 57202 57202 15473023 15473023 0 0 MISC. REVENUE 900099 26105 26105 26105 48143674 10000 0 1817581 X 357672 206179 62170 89323 1318288 756382 236009 325897 58763 33874 10214 14675 100828 61662 10661 28505 116844 68273 21677 26894 62690 60307 882 1501 48723 48723 836362 804575 11761 20026 17046 5307 1734 10005 1054662 974741 27610 52311 26961 25519 174 1268 63130 63130 109703 104716 4764 223 97399 62661 11646 23092 EASEMENT ACQUISITION 3898967 3884567 14400 DONOR SOLICITATION 70621 69 210 70342 PROGRAM EXPENSES 69348 57254 4170 7924 EVENT EXPENSES 46600 46600 8354607 7169216 452405 732986 1001331 1994560 83129 200429 38500 21600 40181 70911 2419923 1207290 979232 1212633 2001285 37180853 46807181 37896033 74460485 79220544 124767799 238535 308426 1356322 2333949 1594857 2642375 X 51805047 91952928 25820640 30172496 77625687 122125424 79220544 124767799 39789067 4710670 0 X 0 1 X 1 0 X 7011171 5522096 4941696 15340257 46316093 79131313 7011171 5522096 4941696 15340257 46316093 79131313 22271922 56859391 799071 612238 1048418 1840371 1791476 6091574 305633 15641 36549 4733 26105 388661 85611548 76404 0.66420 0.57000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 152 47893.00 1 1 2950.00 198791 7951703 1500 839391 8792594 9678928 1050 -1728275 7951703 9237338 8550 433040 9678928 8750357 500 486481 9237338 8196176 500 553681 8750357 0.14750 0.85250 0 0 1979325 767910 1211415 440598 439380 1218 1212633 MUTUAL FUNDS 46789347 F CASH FROM INVESTMENTS 17834 F 46807181 DEPOSITS 10319 CONSERVATION LANDS 73971256 BENEFICIAL INTEREST IN CRT (2) 62724 ROU ASSET 416186 74460485 DEPOSITS 1900401 OPERATING LEASE LIABILITY 433548 2333949 X 52805621 4710670 4710670 48094951 48723 48723 48143674 8305884 0 8305884 48723 48723 8354607 PART II, LINE 5: LTNC MONITORS EVERY CONSERVATION EASEMENT (C/E) PROPERTY AT LEAST ANNUALLY, OR MORE FREQUENTLY AS NECESSARY. THE PROGRAM BUILDS ON DEVELOPING STRONG LANDOWNER RELATIONSHIPS TO FOSTER OPEN DIALOGUE AND COMMUNICATION REGARDING THE TERMS OF THE C/E. LTNC IS PREPARED TO ENFORCE AND DEFEND THE TERMS OF EACH C/E FROM ALL TYPES OF VIOLATIONS AND COMMUNICATES THIS TO THE DONATING LANDOWNER AS WELL AS SUCCESSOR LANDOWNERS. SUCH STIPULATIONS ARE CLEARLY DENOTED IN OUR C/E LANGUAGE AND IN LINE WITH EXISTING MONITORING AND ENFORCEMENT POLICIES FOR THE ORGANIZATION. PART II, LINE 9: CONSERVATION EASEMENTS REPRESENT PERPETUAL AGREEMENTS BETWEEN THE LAND TRUST AND PRIVATE LANDOWNERS WHEREBY THE LANDOWNERS AGREE TO ABIDE BY CERTAIN RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND DESIGNED TO PRESERVE THE OPEN SPACE OR CONSERVATION VALUE OF THEIR LAND. THE LAND TRUST ACCOMPLISHES ONE OF ITS PRIMARY PROGRAM SERVICE OBJECTIVES, LAND CONSERVATION, IN PART, BY ACQUIRING SUCH EASEMENTS. CONSERVATION EASEMENTS DONATED OR PURCHASED BY THE ORGANIZATION ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE FINANCIAL STATEMENTS BECAUSE THE ORGANIZATION DOES NOT HAVE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS. CONSERVATION EASEMENTS PURCHASED BY THE LAND TRUST ARE RECORDED AS PROGRAM EXPENSE WHEN THE EASEMENTS ARE ACQUIRED. PART V, LINE 4: ALL ENDOWMENT FUNDS ARE PERMANENTLY RESTRICTED AND INCOME FROM SUCH FUNDS ARE USED IN ACCORDANCE WITH DONOR STIPULATIONS. PART X, LINE 2: THE LAND TRUST IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED. THE LAND TRUST FILES U.S. FEDERAL, AND U.S. STATE RETURNS AS APPLICABLE. THE LAND TRUST'S INFORMATIONAL RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. THE LAND TRUST HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAVE CONCLUDED THAT AS OF DECEMBER 31, 2023, THE LAND TRUST DOES NOT HAVE AN UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. X X 0 0 0 0 0 0 0 1 0 DOUGLAS PARKER CEO 216680 0 100000 0 23816 0 16500 0 676 0 357672 0 0 0 THERESA ANDREWS ADMIN DIRECTOR 148043 0 0 0 0 0 7414 0 14476 0 169933 0 0 0 BRUCE RUDDICK FINANCE MANAGER 134582 0 0 0 0 0 6710 0 18112 0 159404 0 0 0 PART I, LINE 7 BONUSES ARE A DISCRETIONARY AMOUNT DETERMINED BY THE BOARD AS PART OF THE ANNUAL PERFORMANCE AND COMPENSATION REVIEW PROCESS EXECUTED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD. DOUGLAS PARKER WAS PAID A $100,000 BONUS IN 2023. X 2 18924 FMV X LAND 401 ACRES 1 9400000 FMV X LAND DISCOUNT 1 6500000 FMV X LAND 117 ACRES 1 1260000 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS FOR THE AMOUNT OF DONORS, NOT THE AMOUNT OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD HAS MADE SIGNIFICANT DELEGATION OF AUTHORITY FOR ACTIVITIES BETWEEN AND IN PREPARATION FOR BOARD MEETINGS TO ITS EXECUTIVE COMMITTEE FOR ADMINISTRATIVE IMPLEMENTATION AND FACILITATION OF BOARD DIRECTIONS. THE COMMITTEE HAS A COORDINATING FUNCTION IN THE LTNC, AND IT IS EMPOWERED BY THE BOARD TO ACT BETWEEN BOARD MEETINGS WITH THE FULL POWER OF THE BOARD WHEN THE CIRCUMSTANCES REQUIRE PROMPT ACTION BEFORE THE NEXT SCHEDULED BOARD MEETING, EXCEPTING ONLY APPROVAL OF LAND TRANSACTIONS AND THE POWER TO CHANGE POLICY STATED IN THIS POLICY MANUAL AND THE BY-LAWS. WHEN THE EXECUTIVE COMMITTEE ACTS ON ANY SUCH MATTER, IT SHALL BE PLACED ON THE BOARD AGENDA AS A REGULAR ACTION ITEM OR ON THE CONSENT CALENDAR AS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL EXPLAIN THE CIRCUMSTANCES REQUIRING DECISION ON THE MATTER BEFORE THE BOARD MEETING IN ITS REPORT ON THE CONSENT CALENDAR OR WHEN THE MATTER IS DISCUSSED AT THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS SENT TO THE ORGANIZATION FROM THE CERTIFIED PUBLIC ACCOUNTANT PREPARING THE RETURNS. THE ORGANIZATION DISTRIBUTES THE DRAFT TO ITS AUDIT COMMITTEE AND CERTAIN MANAGEMENT PERSONNEL FOR THEIR REVIEW. ADEQUATE TIME IS GIVEN FOR THEIR REVIEW. AUDIT COMMITTEE AND MANAGEMENT THEN PROVIDE COMMENTS AND MAKE INQUIRIES. WHEN ALL COMMENTS ARE ADDRESSED WITH THE CERTIFIED PUBLIC ACCOUNTANT, THE FORM 990 IS SUBMITTED FOR FILING. THE FULL BOARD IS PROVIDED A COPY OF THE FORM 990 WITHIN 30 DAYS OF SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT AT THE COMMENCEMENT OF THEIR APPOINTMENT TO THE BOARD. IN ADDITION, BOARD MEMBERS ARE POLLED REGARDING CONFLICTS ON AN AS NEEDED BASIS. ANY IDENTIFIED CONFLICTS OF INTEREST BY ANY BOARD MEMBER IS REVIEWED BY THE CEO AND/OR CHAIR OF THE BOARD. ANY CONFLICTS THAT COME TO THE ATTENTION OF THE BOARD AT ANY TIME DURING REGULARLY SCHEDULED BOARD MEETINGS ARE ALSO ADDRESSED AT SUCH MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR CEO: THE CHAIRMAN DRAFTS A PERFORMANCE REVIEW WHICH IS PRESENTED AND DISCUSSED AT A MEETING OF THE EXECUTIVE COMMITTEE. THE COMMITTEE IS PROVIDED SEVERAL SALARY SURVEYS BY STAFF TO HELP AID AND INFORM THE DECISION. THE COMMITTEE THEN APPROVES SALARY ACTION AS APPROPRIATE FOR THE CEO AT THAT MEETING. THIS PROCESS WAS UNDERTAKEN IN MARCH EACH YEAR. COMPENSATION PROCESS FOR OTHER OFFICERS OR KEY EMPLOYEES: ALL SALARY INCREASES ARE APPROVED BY THE BOARD AS PART OF THE BUDGET PROCESS EACH YEAR. THE CEO IS AUTHORIZED TO MAKE FINAL SALARY DECISIONS BASED UPON THE BOARD APPROVED BUDGET. THE CEO USES COMPARABLE SALARY DATA, AVAILABLE BUDGET AND PERFORMANCE REVIEW TO DETERMINE ANNUAL INCREASE AND MERIT INCREASES. THIS PROCESS WAS UNDERTAKEN IN MAY EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON WRITTEN REQUEST THESE DOCUMENTS. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 804,575. MANAGEMENT AND GENERAL EXPENSES 11,761. FUNDRAISING EXPENSES 20,026. TOTAL EXPENSES 836,362. CHARITABLE REMAINDER TRUST (2) INVESTMENTS CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0