2023-03-09T16:01:51-08:00 2022-06-30 770430195 McGilloway Ray Brown & Kaufman 2511 Garden Road Suite A-180 Monterey CA 93940 990 2021-07-01 942473415 Big Sur Land Trust BIGS 8316255523 509 Hartnell Street Monterey CA 93940 Jeannette Tuitele-Lewis CEO 2023-03-09 true Jeannette Tuitele-Lewis 999009999 Patricia M Kaufman CPA P00312047 8313733337 3 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Jeannette Tuitele-Lewis 509 Hartnell Street Monterey CA 93940 9135167 false X www.bigsurlandtrust.org X 1978 CA Big Sur Land Trusts mission is to inspire love of land across generations, conservation of our unique Monterey County landscapes, and access to outdoor experiences for all. Since 1978, we have conserved over 40,000 acres throughout the county. 17 17 23 50 0 1664530 5177559 41950 32990 1115648 -128932 294933 238271 3117061 5319888 61328 21871 0 2108355 2351193 0 321884 1336034 1830882 3505717 4203946 -388656 1115942 50584492 48183320 862585 470743 49721907 47712577 X The mission of the Big Sur Land Trust is to inspire love of the land and conservation of our treasured landscapes. false false 928747 21631 32990 Planning and Conservation-Since 1978, we have conserved over 40,000 acres throughout Monterey County. In 2020, hundreds of people found peace of mind surrounded by beauty on socially distanced hikes at Big Sur Land Trust properties. In April, we conserved 83.5 magnificent acres at Patriarch Ridge in Carmel Valley. Our Carr Lake park projects native garden continues to thrive at the site in Salinas thanks to volunteer gardeners of all ages who participated in planting days while staying masked and socially distanced. Our outdoor youth programs shifted from hosting in-person camps to providing hundreds of kids experiences with nature through videos and activity kits. In addition BSLT opened trails at Patriarch Ridge and continued diligently managing invasive species throughout our conserved properties. 862934 Stewardship - Big Sur Land Trust (BSLT) expends funds and initiates community partnerships to be effective stewards of both the BSLT's protected acreage as well as other important public and private lands. BSLT provides a high standard of stewardship for our ecological, cultural and scenic features that define the character of our properties and contribute to our natural and cultural heritage. Stewardship includes care of the facilities and amenities that ensure a high quality visitor experience; the standard of care balances ecological health and human use of the land. Around 100,000 people benefited. 775717 121 Community - Funds are utilized to facilitate local community projects on the central coast relating to protection and conservation of significant lands. In addition, local conservation sites are being utilized to promote healthy communities by providing meaningful outdoor experiences for local youth and other groups in order to enhance the connection of people with the land. Around 100,000 people benefited. 532295 119 3099693 true true false true false false true false false true true false false true true true true false false false false false false false true false false true false true false false false false false false false false true false false false false false false false false true 37 0 true 23 true false false false false false false false 0 false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CA X The Organization 8316255523 509 Hartnell Street Monterey CA 93940 Jeannette Tuitele-Lewis CEO 40.00 0.00 X 184084 0 45173 Richard Hamilton COO 40.00 0.00 X 132204 0 11516 Rachel Saunders Dir. Conservation 40.00 0.00 123151 0 9859 Katharine L Mitchell-Mehle Development Dir 40.00 0.00 121350 0 6877 Hans Buder Trustee 1.00 0.00 X 0 0 0 Jim Andrasick Chairman 7.00 0.00 X X 0 0 0 Krista Hanni Vice-Chair 5.00 0.00 X X 0 0 0 Carmen Gil Trustee 1.00 0.00 X 0 0 0 Julie Drezner Trustee 1.00 0.00 X 0 0 0 Monica Tovar Trustee 1.00 0.00 X 0 0 0 Yuri Anderson Trustee 1.00 0.00 X 0 0 0 Mark Boitano Trustee 1.00 0.00 X 0 0 0 Charles Winston Jr Trustee 1.00 0.00 X 0 0 0 John Gamble Trustee 1.00 0.00 X 0 0 0 Will Lewallen Trustee 1.00 0.00 X 0 0 0 Larry Oda Trustee 1.00 0.00 X 0 0 0 Dan Lee Trustee 1.00 0.00 X 0 0 0 Alfred Munoz Treasurer 5.00 0.00 X X 0 0 0 Tom Reeves Trustee 1.00 0.00 X 0 0 0 Pinney Allen Trustee 1.00 0.00 X 0 0 0 Andrea Manzo Secretary 5.00 0.00 X X 0 0 0 560789 73425 4 false true false BW Engineering 225 Crossroads Blvd Carmel CA 93923 Engineering 209456 Center for Community Advocacy 22 West Gabilan St Salinas CA 93901 Comm Outreach 128750 Bay Area Tree Specialists 541 W Capitol Expressway San Jose CA 95136 Tree Clearing 114900 Contech Engineering PO BOX 93662 Atlanta GA 31193 Engineering 108978 4 856478 4321081 26124 5177559 Administration Fees 561000 16232 16232 Insurance Reimbursement 900099 16758 16758 32990 301045 301045 0 0 253892 32509 221383 221383 221383 3201146 138000 3639123 130000 -437977 8000 -429977 -429977 27232 13647 13585 13585 0 2880 2880 2880 Other Revenue 423 423 423 5319888 32990 109339 X 21871 21871 0 0 0 432411 157318 109952 165141 0 1502535 1109650 307513 85372 65137 49499 12820 2818 208203 149740 44632 13831 142907 94884 30734 17289 0 112144 110333 1811 33532 23095 9873 564 18000 16500 1500 0 102518 102518 921380 881773 31694 7913 0 31081 20824 2317 7940 83781 30533 46984 6264 0 67378 57955 8136 1287 19393 18197 -1178 2374 0 28691 17056 6603 5032 0 0 74830 48547 25097 1186 81509 64080 16222 1207 Repairs & maintenance 128208 113329 14200 679 Filing & Permit Fees 46679 46384 17 278 Conservation Improvements 28825 28825 Dues & subscriptions 19270 17570 716 984 33663 21730 10208 1725 4203946 3099693 782369 321884 321707 662655 2320881 3530559 882801 701337 1868 165736 0 0 0 0 46975 59515 2603530 777102 1506318 1826428 20323890 16452087 0 0 0 25180052 24785003 50584492 48183320 352152 397543 36650 470583 70000 3200 3200 862585 470743 X 22649226 22592155 27072681 25120422 49721907 47712577 50584492 48183320 X 1115942 -3004648 -120624 X false true X true false X 4415270 3738791 2991549 1664530 5177559 17987699 0 0 4415270 3738791 2991549 1664530 5177559 17987699 3240302 14747397 446801 501310 560986 510807 554937 2574841 0 67597 66775 18047 45983 27655 226057 20788597 115571 0.70940 0.80070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 18000 18000 4185946 4203946 360197 90049 false 323856 339103 325286 360197 1348442 2022663 28000 15000 18000 18000 79000 80964 84776 81322 90049 337111 505667 X X X X 35 69 6 1 true 14 26211 true 10811796 150000 -1805483 465904 8690409 8435275 150000 2567749 341228 10811796 8422802 302212 289739 8435275 7870534 349326 513347 269902 40503 8422802 7265966 200000 688247 242914 40765 7870534 0.11000 0.82000 0.07000 false false false 324786 324786 1155405 376343 779062 694301 79720 614581 327823 235713 92110 101215 85326 15889 1826428 Assets held for split-interest trusts 1139720 Deposits 28200 Elliot Trust Receivable 1037846 Land held for preservation 22079237 Resid int in irrev charitable remain tr 500000 24785003 Security Deposits 3200 3200 X 2124608 -3004648 -88114 -3092762 5217370 102518 102518 5319888 4133937 32509 32509 4101428 102518 102518 4203946 Part II, Line 5: Summarized Policy It is the policy of Big Sur Land Trust to only acquire and hold for consideration those lands or interests in land that contain resources or conservation values that the land trust determines to be of real benefit to the public.The Land Trust shall proactively manage and monitor all lands and conservation easements that it acquires for the long-term benefit of the local communities where those lands are situated, emphasizing long-term ecological health of the land and associated resources. Prior to acquisition, the land trust will assess and document the resources and conservation values of concern and will project the reasonable on-going management, monitoring and enforcement costs thereof; the trust will determine a means of endowing these stewardship costs. The land trust will undertake appropriate due diligence regarding title and liability issues prior to acquisition, including assessment for hazardous materials or conditions, visual inspection for adverse interests of claims, title insurance and surveys when appropriate. Part II, Line 9: Organization Reporting of conservation easements. The trust periodically receives or purchases conservation easements which limit the allowable uses of the related property to open space uses consistent with the trust's mission. Contributed conservation easements received are recorded as easement contributions based on the estimated value given up by the land owner by restricting the use of the property with an easement. Because of donor restrictions, contributed conservation easements and conservation easements purchased with restricted donations bear no future benefit to the trust and are therefore expensed as land and easements conveyed in the year they are acquired. In connection with the transfer or sale of land to governmental agencies, the trust may retain a conservation easement on the land. Because these easements bear no future financial benefit to the trust, they are not recorded on the trust's statement of financial position. The trust capitalizes the cost of purchased easements only when they are expected to be sold or otherwise result in some future financial benefit to the trust. There were no capitalized conservation easements as of June 30, 2021. Part V, Line 4: Intended uses of the endowment fund. The organization's endowment funds are used for the acquisition, restoration and stewardship of lands and waters in California Central Coast Region. Part X : FIN48 Footnote Accounting principles generally accepted in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Trust in its federal and state tax returns are more-likely-than-not to be sustained upon examination. Part XII, Line 2d: Other expenses and losses per audited F/S rental expense $32509 false Race for Open Space 27232 27232 1567 701 774 10605 27232 27232 1567 701 774 10605 13647 13585 true California Council of Land Tr 1029 J Street Ste 120 Sacramento CA 95814 010826246 17650 0 Earth Advocacy Program 0 1 Grantmaker's Description of How Grants are Used Grantees are selected and approved by the CEO and COO. Detailed records of disbursements/expenses are kept in the Finance office. X X true true X X X X false false false false false false false false false Jeannette Tuitele-Lewis CEO 184084 10000 35173 229257 Part I, Line 1a: Relevant information in regards to selections on 1a. Local service club (Rotary) dues are paid by organization for the President/CEO, by mutual agreement.BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018. Part III, Additional Information BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018. Jeannette Tuitele-Lewis CEO 50% in real estate false Schedule L, Part V Supplemental Information BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018. X 1 26090 Sales Price X Tangible Gifts 1 34 FMV false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Communications - The goal of the organization's communications effort is to introduce the Big Sur Land Trust's updated mission and vision to the widest possible audience to increase donations, membership, volunteerism and conservation advocacy. OTHER PROGRAM SERVICES 5: Planning and Conservation-Since 1978, we have conserved over 40,000 acres throughout Monterey County. In 2020, hundreds of people found peace of mind surrounded by beauty on socially distanced hikes at Big Sur Land Trust properties. In April, we conserved 83.5 magnificent acres at Patriarch Ridge in Carmel Valley. Our Carr Lake park projects native garden continues to thrive at the site in Salinas thanks to volunteer gardeners of all ages who participated in planting days while staying masked and socially distanced. Our outdoor youth programs shifted from hosting in-person camps to providing hundreds of kids experiences with nature through videos and activity kits. In addition BSLT opened trails at Patriarch Ridge and continued diligently managing invasive species throughout our conserved properties. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is prepared by an independent accounting firm and initially reviewed by BSLTs Chief Operating Officer and the audit committee. Any changes will be discussed and the document revised, if necessary, shall be electronically submitted, with the audit committee's recommendation for approval, to the entire board of trustees for their review and approval. Once approved by the board, the final form 990 is submitted to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The BSLTs Board of Directors regularly and consistently monitors and enforces compliance with the written conflict of interest policy annually. Each board trustee, committee member and employee is required to read and sign an updated conflict of interest statement each year. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Board of Trustees Executive Committee oversees gathering information (outside salary surveys, informal queries of other land trusts, HR professionals) and determining the compensation of the CEO and COO. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The CEO and COO set salary ranges and determine compensation and adjustments for key employees. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available All documents are available for viewing in the organization's office or upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases Valuation adjustment to split interest trusts = -$120624