2023-05-31T13:20:40-05:00 2021-03-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2020-04-01 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 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z JOHN SVAHN PO BOX 8816 TRUCKEE CA 96162 28394726 0 X WWW.TDLANDTRUST.ORG X 1990 CA TO PRESERVE AND PROTECT SCENIC, HISTORIC AND RECREATIONAL LANDS WITH HIGH NATURAL RESOURCE VALUES 14 14 15 15 0 0 6811068 17996821 507350 1027660 724192 406069 209250 221720 8251860 19652270 10162 16500 0 0 974680 993722 2500 0 399121 6545751 3586965 7533093 4597187 718767 15055083 49860390 66375081 435726 447419 49424664 65927662 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 2740782 16500 186582 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. IN ADDITION, MANY FORESTRY PROJECTS WERE COMPLETED TO IMPROVE THE HEALTH OF THE FOREST WHILE REDUCING THE RISK OF WILDFIRE ON THE PROPERTY. TRAIL MAINTENANCE AND EXPANSION ACTIVITIES WERE ALSO COMPLETED DURING THE YEAR, ALLOWING GREATER PUBLIC ACCESS TO THE PROPERTIES ACQUIRED BY TDLT. 962978 1057298 LANDSTHIS YEAR INCLUDED THE ACQUISITION OF FROG LAKE (640 ACRES), TRUCKEE SPRINGS (24 ACRES), SCHAFFER MILL AND OTHER SIMILIAR PROPERTIES. OF THE 680 ACRES PURCHASED AT FROG LAKE, 478 WERE SOLD TO THE US FOREST SERVICE AS IT ABUTS AGAINST THEIR PROPERTY. THESE ACQUISITIONS LAY THE GROUND TO CONTINUED CONSERVATION, TRAIL EXPANSION AND ACCESS AS WELL AS THE DEVELOPMENT OF A BACK COUNTRY HUT SYSTEM FOR WINTER AND SUMMER USE. TRUCKEE SPRINGS IS A DOWNTOWN PARCEL IN HEART OF TRUCKEE, CA WHICH WILL ALLOW RIVER ACCESS AND TRAILS AS WELL. WE CONTINUE TO WORK ON CANYON SPRINGS, CARPENTER VALLEY AND DEPARTMENT OF FISH AND WILD LIFE TRANSFER WHICH WILL EXPAND TRUCKEE SPRINGS. 3703760 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 21 0 1 15 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 KEVIN MITCHELL 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 CHRISSY EARNHARDT 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 AS OF 81521 EXECUTIVE DIRECTOR 40.00 X 128575 0 17244 PERRY NORRIS THRU 81521 CO EXECUTIVE DIRECTOR 40.00 X 137700 0 44423 KATHERINE FRANKFORT DIRECTOR OF PHILANTHROPY 40.00 X 123226 0 26963 WARD FANSLER CHIEF FINANCIAL OFFICER 40.00 X 130295 0 31152 519796 0 119782 4 0 1 0 DAN GODDARD CONSTRUCTION PO BOX 1742 TRUCKEE CA 96160 FROG LAKE HUT CONSTRUCTION, WEBBER LAKE 946724 SAGE MODERN 601 4TH STREET 129 SAN FRANCISCO CA 94107 FROG LAKE HUT CONSTRUCTION 631368 LANDO FABRICATION PO BOX 10147 TRUCKEE CA 96162 FROG LAKE CONSTRUCTION / EXCAVATION 472327 SYBLON REID PO BOX 100 FOLSOM CA 95763 DAM CONSTRUCTION 292575 CROSSCHECK SERVICES PO BOX 3713 OLYMPIC VALLEY CA 96145 FORESTRY WORK 142000 6 5245653 12751168 74083 17996821 CONSERVATION FEES 900099 1027660 1027660 1027660 166898 166898 199070 0 199070 199070 193570 5500 3059798 5921829 3100527 5641929 -40729 279900 239171 239171 REIMBURSED COSTS FROM TNC 900099 20844 20844 OTHER RELATED INCOME 900099 1806 1806 22650 19652270 1243880 0 411569 16500 16500 324576 118042 107952 98582 522897 196307 170051 156539 13950 4456 5046 4448 69502 21073 25745 22684 62797 24346 19837 18614 7461 6842 619 47241 47241 46242 46242 274472 263292 4564 6616 32471 24573 1097 6801 169288 88408 28608 52272 28405 5399 14002 9004 50444 22215 14869 13360 19863 19410 332 121 1376 1128 80 168 21 21 51853 51784 69 61585 53107 4965 3513 DONATION OF LANDS 2721829 2721829 TAXES AND LICENSES 58571 58130 423 18 MISCELLANEOUS EXPENSES 15843 6898 2633 6312 4597187 3703760 494306 399121 0 69167 4022800 3386530 2735227 6728458 145496 79901 66609 88502 4695014 174417 2087299 4520597 4382313 13424944 36420646 38076982 49860390 66375081 76337 21759 126426 308542 0 57600 232963 59518 435726 447419 X 45022704 55256347 4401960 10671315 49424664 65927662 49860390 66375081 15055083 1447915 0 X X 0 1 X 1 0 X 5162997 8905997 2839957 7771686 17996821 42677458 5162997 8905997 2839957 7771686 17996821 42677458 3489722 39187736 103220 179360 264963 244139 172398 964080 38158 43594 45211 96431 22650 246044 43887582 3304778 0.89290 0.91590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2016 AMOUNT: $ 38,158. 2017 AMOUNT: $ 43,594. 2018 AMOUNT: $ 45,211. 2019 AMOUNT: $ 96,431. 2020 AMOUNT: $ 22,650. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 13000 0 0 0 13000 0 PART II-B, LINE 1: THE ORGANIZATION SUPPORTED THE COMMITTEE FOR A RESILIENT TRUCKEE IN SUPPORT OF THE "YES" ON MEASURE K WATER BILL AND SUPPORTED THE SIERRA CONSORTIUM. X X X X 31 11169.00 0 0 0 1 1 60.00 2923 1 1453160 227257 1680417 87641 1340000 25519 1453160 56225 31416 87641 306225 250000 56225 306225 306225 0.39300 0.06100 0.54600 0 0 726279 22690 703589 68634 34537 34097 3900101 117190 3782911 4520597 LAND HOLDINGS 35619982 OTHER INTERESTS IN LAND 1500000 ASSETS HELD FOR SALE 900000 OPERATING LEASE ASSET 57000 38076982 ACCRUED PAYROLL LIABILITIES 59518 59518 X 21057543 1447915 3600 1451515 19606028 46242 46242 19652270 4554545 3600 3600 4550945 46242 46242 4597187 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 3/31/21 IS $1,680,417. THIS IS DUE TO NET INVESTMENT EARNINGS. FUNDS WERE ALL RAISED OR RECEIVED IN PRIOR PERIODS AND THE CARPENTER VALLEY CAMPAIGN CALLED FOR THE ESTABLISHMENT OF LONG-TERM STEWARDSHIP FUNDS AT $661,177. THIS FUND HAS GROWN TO $1,577,640 AT 03/31/21. INVESTMENT EARNINGS OF $137,689 HAVE ALSO BEEN INCLUDED. THE 3/31/21 BALANCE OF THE PURE ENDOWMENT FUNDS IS $102,777 OR 6.1% OF THE TOTAL LEAVING 93.9% 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 COMMITTEE FOR A RESILIENT TRUCKEE PO BOX 8816 TRUCKEE CA 96162 10500 GENERAL SUPPORT AND TO SUPPORT THE PASSAGE OF WATER BONDS. 1 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 SEVERAL WATER BONDS. MONTORING OF SUCH GRANTS IS NOT REQUIRED. X X X 0 0 0 0 0 0 0 0 0 PERRY NORRIS THRU 81521 CO EXECUTIVE DIRECTOR 117700 0 20000 0 0 0 4165 0 40258 0 182123 0 0 0 WARD FANSLER CHIEF FINANCIAL OFFICER 116795 0 13500 0 0 0 3566 0 27586 0 161447 0 0 0 KATHERINE FRANKFORT DIRECTOR OF PHILANTHROPY 100226 0 23000 0 0 0 3098 0 23865 0 150189 0 0 0 X 13 74083 FAIR MARKET VALUE 0 0 0 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 2020. 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 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.