2023-05-31T13:18:19-05:00 2022-03-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2021-04-01 680245327 TRUCKEE DONNER LAND TRUST TRUC 5305824711 PO BOX 8816 TRUCKEE CA 96162 JOHN SVAHN EXECUTIVE DIRECTOR 5305824711 2023-05-31 1 JOHN SVAHN 999009999 AMANDA H WILLIAMS P01281212 9166466464 2023-05-31 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JOHN SVAHN PO BOX 8816 TRUCKEE CA 96162 31492380 0 X WWW.TDLANDTRUST.ORG X 1990 CA TO PRESERVE AND PROTECT SCENIC, HISTORIC AND RECREATIONAL LANDS WITH HIGH NATURAL RESOURCE VALUES 14 14 18 15 0 0 17996821 19660006 1027660 787085 406069 239148 221720 354103 19652270 21040342 16500 19000 0 0 993722 1094691 0 0 303287 3586965 1637717 4597187 2751408 15055083 18288934 66375081 84967673 447419 590017 65927662 84377656 X TO PRESERVE AND PROTECT SCENIC, HISTORIC AND RECREATIONAL LANDS WITH HIGH NATURAL RESOURCE VALUES IN THE GREATER TRUCKEE DONNER REGION AND MANAGE RECREATIONAL ACTIVITIES ON THESE LANDS IN A SUSTAINABLE MANNER. 0 0 1407120 19000 111530 STEWARDSHIPSTEWARDSHIP CONTINUES TO COMPLETE A LOT OF PROJECTS, INCLUDING THE BUILDING AND RENOVATION OF THE BACK COUNTY HUTS ON FROG LAKE PROPERTY AND SITE IMPROVEMENTS AT WEBBER LAKE CAMPGROUND. FROG LAKE BACK COUNTRY HUTS OPENED FOR GUESTS IN DECEMBER 2021 AND HAS BEEN VERY SUCCESSFUL. IN ADDITION, MANY FORESTRY PROJECTS WERE COMPLETED TO IMPROVE THE HEALTH OF THE FOREST WHILE REDUCING THE RISK OF WILDFIRE ON THE TREATED PROPERTIES. TRAIL MAINTENANCE AND EXPANSION ACTIVITIES WERE ALSO COMPLETED DURING THE YEAR, ALLOWING GREATER PUBLIC ACCESS TO THE PROPERTIES ACQUIRED BY TDLT. WE WORKED WITH THE TOWN OF TRUCKEE TO BEGIN THE BRIDGE, TRAILHEAD AND PARKING FOR TRUCKEE SPRINGS. 389914 1024158 LANDSTHIS YEAR INCLUDED THE ACQUISITION OF TRUCKEE SPRINGS, A 25 ACRE PARCEL IN DOWNTOWN TRUCKEE, CA. THIS WILL CONSERVE THE LAND AND OPEN IT TO THE PUBLIC. IN ADDITION, EXCESS FUNDING WILL BE USED TO BUILD A BRIDGED TRAILHEAD AND PARKING, PROVIDING DIRECT ACCESS TO DOWNTOWN TRUCKEE. IN ADDITION, WE RECEIVED A DONATION OF 41.7 ACRES FROM THE CA DEPARTMENT OF FISH WILDLIFE THAT ABUTS AGAINST OUR TRUCKEE SPRINGS PROPERTY. IN NOVEMBER, 2021, WE COMPLETED THE PURCHASE OF CARPENTER VALLEY COBDEN PROPERTY WHICH IS AN 80 ACRE PARCEL WITH A CABIN ON IT. THIS PROPERTY WILL BE CONSERVED AND USED FOR EDUCATIONAL PURPOSES. IN DECEMBER, 2021 AND MARCH, 2022, WE COMPLETED THE PURCHASE OF CANYON SPRINGS PROPERTY WHICH CONSISTS OF 290 ACRES TO BE PRESERVED AND OPEN TO THE PUBLIC. TRAILHEAD AND TRAIL CONSTRUCTION IS EXPECTED TO BEGIN IN 2023. 1797034 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 18 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X JOHN SVAHN 5305824711 11073 DONNER PASS RD TRUCKEE CA 96161 APARNA REDDY PRESIDENT 5.00 X X 0 0 0 SIDNEY SCOTT VICE PRESIDENT 3.00 X X 0 0 0 PACO LINDSAY TREASURER 3.00 X X 0 0 0 JEAN SNUGGS SECRETARY 1.00 X X 0 0 0 JEFF BROWN DIRECTOR 1.00 X 0 0 0 TED OWENS DIRECTOR 1.00 X 0 0 0 MICHAEL SABARESE DIRECTOR 1.00 X 0 0 0 MARC RANDOLPH DIRECTOR 1.00 X 0 0 0 DANIEL SIMMONS DIRECTOR 1.00 X 0 0 0 BRITA TRYGGVI DIRECTOR 1.00 X 0 0 0 JIM WINTERBERGER DIRECTOR 1.00 X 0 0 0 JENNIFER PEARSAIL KOBERT DIRECTOR 1.00 X 0 0 0 LEVI LEIPHEIMER DIRECTOR 1.00 X 0 0 0 BLAIR PORTEOUS DIRECTOR 1.00 X 0 0 0 JOHN SVAHN EXECUTIVE DIRECTOR 40.00 X 149607 0 19585 WARD FANSLER THROUGH 103121 CHIEF FINANCIAL OFFICER 40.00 X 104313 0 27240 PERRY NORRIS FORMER EXECUTIVE DIRECTOR 40.00 X 137952 0 16302 391872 0 63127 3 1 1 0 DAN GODDARD CONSTRUCTION PO BOX 1742 TRUCKEE CA 96160 FROG LAKE HUT CONSTRUCTION, WEBBER LAKE 1836807 CROSSCHECK SERVICES PO BOX 3713 OLYMPIC VALLEY CA 96145 FORESTRY WORK 128000 SIMPLE POWER 2187 MARKET STREET STE B RENO NV 89502 SOLAR/BATTERY SYSTEM FROG LAKE 123240 3 2460000 17200006 6101299 19660006 CONSERVATION FEES 900099 787085 787085 787085 207775 207775 318632 0 318632 318632 313132 5500 10483411 10452038 31373 31373 31373 OTHER RELATED INCOME 900099 35300 35300 MISCELLANEOUS INCOME 900099 171 171 35471 21040342 1135688 0 244648 X 19000 19000 169347 74015 61277 34055 740425 332972 264081 143372 14639 5321 6048 3270 97277 29284 39826 28167 73003 33945 24973 14085 35767 35767 95318 1565 92816 937 63368 63368 390848 375006 10588 5254 55316 51877 2836 603 223179 141563 34210 47406 25526 9429 6596 9501 42113 17825 16815 7473 18506 17363 560 583 6486 850 4985 651 157425 148524 5769 3132 80960 67020 9396 4544 TAXES AND LICENSES 246251 246251 DONATION OF LANDS 100000 100000 CAPITAL IMPROVEMENTS 79279 79279 MISCELLANEOUS EXPENSES 17375 10178 6943 254 2751408 1797034 651087 303287 69167 51753 3386530 1236572 6728458 6415311 79901 107388 88502 125478 6926222 331841 4520597 6594381 13424944 13591440 38076982 56845350 66375081 84967673 21759 63383 308542 419025 57600 35400 59518 72209 447419 590017 X 55256347 73048072 10671315 11329584 65927662 84377656 66375081 84967673 18288934 161060 0 X X 0 1 X 1 0 X 8905997 2839957 7771686 17996821 19660006 57174467 8905997 2839957 7771686 17996821 19660006 57174467 5247035 51927432 179360 264963 244139 172398 213275 1074135 43594 45211 96431 22650 35471 243357 58491959 3759394 0.88780 0.89290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2017 AMOUNT: $ 43,594. 2018 AMOUNT: $ 45,211. 2019 AMOUNT: $ 96,431. 2020 AMOUNT: $ 22,650. 2021 AMOUNT: $ 35,471. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 10000 0 0 0 10000 0 PART II-B, LINE 1: THE ORGANIZATION SUPPORTED THE COMMITTEE FOR A RESILIENT TRUCKEE IN SUPPORT OF THE "YES" ON MEASURE T FIRE PREVENTION. X X X X 31 10568.00 0 0 0 1 1 60.00 3069 1 1680417 1775000 8813 3464230 1453160 227257 1680417 87641 1340000 25519 1453160 56225 31416 87641 306225 250000 56225 0.20000 0.53000 0.27000 0 0 4248431 80250 4168181 203709 51202 152507 2474082 200389 2273693 6594381 LAND HOLDINGS 56796976 OTHER INTERESTS IN LAND 14174 OPERATING LEASE ASSET 34200 56845350 ACCRUED PAYROLL LIABILITIES 72209 72209 X 21247184 161060 109150 270210 20976974 63368 63368 21040342 2797190 109150 109150 2688040 63368 63368 2751408 PART II, LINE 5: THE LAND TRUST POLICY IS TO CULTIVATE A PROACTIVE AND POSITIVE RELATIONSHIP WITH LANDOWNERS TO AVOID EASEMENT VIOLATIONS. THIS IS DONE THROUGH INITIAL EDUCATION AND ANNUAL MONITORING AND REGULAR COMMUNICATION. DOCUMENTATION OF BASELINES, ANNUAL MONITORING, VIOLATIONS, COMMUNICATIONS, AND CORRECTIVE ACTIONS ARE ALL ESSENTIAL AND REQUIRED IN THE POLICY. IN THE EVENT OF A VIOLATION, COOPERATIVE RESOLUTION AND CORRECTION WITH THE LANDOWNER IS SOUGHT. IF THIS IS NOT POSSIBLE, MEDIATION AND/OR LITIGTAION IS UTILIZED TO THE EXTENT NECESSARY. PART II, LINE 9: CONSERVATION EASEMENTS ARE VALUED AT APPRAISED VALUE OR COST AT TIME OF ACQUISITION, DEPENDING UPON WHETHER THE EASEMENT IS PURCHASED OR DONATED. WHEN DONATED, DONATION REVENUE IS EQUAL TO THE VALUE OF THE EASEMENT IS RECOGNIZED. CONSERVATION EASEMENTS ARE EXPENSED AS LANDS DONATED TO THE PUBLIC IN THE YEAR ACQUIRED AND ARE NOT CAPITALIZED ON THE BALANCE SHEET. PART V, LINE 4: THE TOTAL QUASI ENDOWMENT FUNDS AND PURE ENDOWMENT FUNDS AT 3/31/22 IS $3,464,230. THIS IS DUE TO AN INCREASE IN DONOR RESTRICTED ENDOWMENT FUNDS OF $1,775,000 PLUS NET INVESTMENT EARNINGS. THE QUASI-ENDOWMENT FUNDS WERE ALL RAISED OR RECEIVED IN PRIOR PERIODS AND THE CARPENTER VALLEY CAMPAIGN CALLED FOR THE ESTABLISHMENT OF LONG-TERM STEWARDSHIP FUNDS AT $664,869. THIS FUND HAS GROWN TO $1,586,453 AT 03/31/22. INVESTMENT EARNINGS OF $5,121 HAVE ALSO BEEN INCLUDED. THE 3/31/21 BALANCE OF THE PURE ENDOWMENT FUNDS IS $1,877,777 OR 54.2% OF THE TOTAL LEAVING 45.8% AS BOARD DESIGNATED OR QUASI-ENDOWMENTS. PART X, LINE 2: THE LAND TRUST HAD APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. 1 TRUCKEE LOCALS FOR FIRE PREVENTION PO BOX 2768 TRUCKEE CA 96161 10000 0 SUPPORT OF MEASURE T FIRE PREVENTION 2 0 PART I, LINE 2: GOVERNMENT GRANTS ARE AWARDED TO GOVERNMENTAL AGENCIES TO SUPPORT SPECIFIC PROGRAMS. NO MONITORING REPORTS ARE REQUIRED AND THE GOVERNMENT RESULTS ARE KNOWN BY THE TRUCKEE DONNER LAND TRUST. OTHER GRANTS WERE PAID TO LOBBYING ORGANIZATIONS TO SUPPORT THE PASSAGE OF FIRE PREVENTION MEASURE T. MONTORING OF SUCH GRANTS IS NOT REQUIRED. X X X 0 0 0 0 0 0 0 0 0 JOHN SVAHN EXECUTIVE DIRECTOR 119607 0 30000 0 0 0 4488 0 15097 0 169192 0 0 0 PERRY NORRIS FORMER EXECUTIVE DIRECTOR 87952 0 50000 0 0 0 2278 0 14024 0 154254 0 0 0 X 1 200000 FAIR MARKET VALUE X 14 94286 PUBLISHED RATE X 1 3028413 PRESENT VALUE X 3 2778600 APPRAISAL 0 0 0 PART I, COLUMN (B): THE NUMBER OF DONORS IS DETERMINED BY SPECIFIC IDENTIFICATION. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD OF DIRECTORS HAVE NOT DELEGATED AUTHORITY TO AN EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE. AFTER THIS REVIEW AND COMMENTS, THE FINAL VERSION IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS. FOR EACH LAND DEAL, THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR CONSIDER POTENTIAL CONFLICTS OF INTEREST FOR THEMSELVES OR ANY OTHER BOARD MEMBER. ADDITIONALLY, IT IS ENCUMBENT UPON EACH BOARD MEMBER TO PONDER AND DIVULGE ANY CONFLICT OF INTEREST FOR EACH DEAL. FORM 990, PART VI, SECTION B, LINE 15 A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR IS DONE ANNUALLY WITH A CORRESPONDING REVIEW AND APPROVAL OF ANNUAL COMPENSATION BY THE BOARD OF DIRECTORS AS PART OF THE BUDGET APPROVAL PROCESS. IN ORDER TO EVALUATE THE REASONABILITY OF COMPENSATION FOR ALL EMPLOYEES, OTHER REGIONAL LAND TRUSTS, AS WELL AS OTHER REGIONAL NONPROFITS OF SIMILAR SIZE ARE QUERIED. ALSO COMPENSATION DATA PUBLISHED BY THE LAND TRUST ALLIANCE MAY BE CONSIDERED. THIS PROCESS WAS LAST UNDERTAKEN IN 2022. BOARD MEMBERS/OFFICERS OF THE CORPORATION ARE VOLUNTEERS AND ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND POLICIES ARE AVAILABLE UPON REQUEST TO THE ORGANIZATION'S ADMINISTRATIVE OFFICE. ADDITIONALLY, MANY DOCUMENTS ARE AVAILABLE UPON REQUEST IN PDF VIA EMAIL. FORM 990, PART IX, LINE 11G APPRAISALS: PROGRAM SERVICE EXPENSES 68,638. MANAGEMENT AND GENERAL EXPENSES 15. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,653. ENGINEERING: PROGRAM SERVICE EXPENSES 7,708. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,708. ENVIRONMENTAL: PROGRAM SERVICE EXPENSES 1,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,137. FORESTRY: PROGRAM SERVICE EXPENSES 258,779. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 258,779. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 38,744. MANAGEMENT AND GENERAL EXPENSES 10,573. FUNDRAISING EXPENSES 5,254. TOTAL EXPENSES 54,571. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.