2023-11-16T22:12:02-06:00 2022-12-31 953001179 WINDES INC PO BOX 87 LONG BEACH CA 90801 990 2022-01-01 330309722 PALOS VERDES PENINSULA LAND CONSERVANCY PALO 3105417613 916 SILVER SPUR ROAD 207 ROLLING HILLS ESTATE CA 90274 ADRIENNE MOHAN EXECUTIVE DIRECTOR 3105417613 2023-11-14 1 ADRIENNE MOHAN 999009999 1 DONITA JOSEPH P00286656 5624351191 2023-11-13 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ADRIENNE MOHAN 916 SILVER SPUR ROAD 207 ROLLING HILLS ESTATE CA 90274 7702182 0 X WWW.PVPLC.ORG X 1988 CA PRESERVING LAND, RESTORING HABITAT FOR THE EDUCATION, AND ENJOYMENT OF ALL. 14 14 22 1709 0 0 2013651 6965360 40059 16070 147731 124817 47037 42501 2248478 7148748 0 2298034 0 0 1193563 1481500 0 0 378850 766644 720584 1960207 4500118 288271 2648630 12171509 13108532 325924 210647 11845585 12897885 X PALOS VERDES PENINSULA LAND CONSERVANCY, "PVPLC", MISSION IS TO PRESERVE LAND AND RESTORE HABITAT FOR THE EDUCATION AND ENJOYMENT OF ALL. (SEE SCHEDULE O FOR FURTHER DESCRIPTION).PVPLC'S VISION IS THE PRESERVATION AND MANAGEMENT OF LARGE BLOCKS OF NATURAL OPEN SPACE, PROTECTED IN PERPETUITY, WHERE LOCALLY NATIVE PLANTS AND ANIMALS WILL EXIST IN A SECURE ENVIRONMENT, WHERE CHILDREN AND ADULTS CAN LEARN ABOUT THE NATURAL ENVIRONMENT, AND WHERE VISITORS MAY ENJOY PEACEFUL SOLITUDE. 0 0 3446534 2298034 LAND STEWARDSHIP: DEDICATED TO THE STEWARDSHIP OF 1,700 ACRES OF LAND UNDER OWNERSHIP, MANAGEMENT AGREEMENT, OR CONSERVATION EASEMENT ON THE PALOS VERDES PENINSULA. FOCUSES ON AREAS OF OPEN SPACE FOR MULTI-SPECIES PROTECTION AND INCLUDES THE RESTORATION OF NATIVE HABITATS FOR RARE AND ENDANGERED SPECIES. BENEFICIARIES ESTIMATED TO BE MORE THAN 100 SPECIES OF WILDLIFE INCLUDING THE ENDANGERED PALOS VERDES BLUE BUTTERFLY, EL SEGUNDO BLUE BUTTERFLY, THE COASTAL CALIFORNIA GNATCATCHER, AND THE CACTUS WREN. PVPLC ALSO ENGAGES THE COMMUNITY IN THESE MANAGED LANDS (NATURE PRESERVES) THROUGH ROBUST VOLUNTEER PROGRAMS. OVER 40 MILES OF PUBLIC TRAILS TRAVERSE THESE PROPERTIES. PVPLC PLANTS OVER 10,000 NATIVE PLANTS EACH YEAR GROWN IN THE PVPLC NATIVE PLANT NURSERY. PVPLC WORKS COOPERATIVELY WITH THE FOUR CITIES IN WHICH THE PRESERVED LANDS ARE LOCATED: RANCHO PALOS VERDES, ROLLING HILLS, ROLLING HILLS ESTATES, AND SAN PEDRO (CITY OF LOS ANGELES). PVPLC'S SUCCESSFUL APPROACH TO LAND PROTECTION HAD BEEN ENDORSED BY BOTH PUBLIC AND PRIVATE SECTOR ADVOCATES. 319645 16070 EDUCATION: DEDICATED TO CREATING A COMMITMENT TO SCIENCE AND NATURE, WHILE INSPIRING EXCITEMENT ABOUT OUTDOORS FOR BOTH THE COMMUNITY AT LARGE AND STUDENTS. IN A TYPICAL YEAR, THE PVPLC MANAGES TWO COMMUNITY NATURE CENTERS WITH OVER 10,000 ANNUAL VISITORS, LEADS OUTDOOR ELEMENTARY SCHOOL SCIENCE PROGRAMS SERVING OVER 3,500 STUDENTS PER YEAR, COORDINATES SEVERAL STUDENT RESEARCH PROJECTS, AND LEADS OVER 40 PUBLIC HIKES PER YEAR, AS WELL AS REGULARLY SCHEDULED FAMILY ACTIVITIES. ELEMENTARY SCHOOL SCIENCE PROGRAMS CONTINUED IN A VIRTUAL FORMAT AND SAW NO REDUCTION IN THE SCHOOLS OR STUDENTS SERVED. 190135 VOLUNTEER PROGRAM: PVPLC HAS A VIBRANT AND GROWING VOLUNTEER PROGRAM, A GROUP OF TALENTED AND DEDICATED PEOPLE WORKING TOGETHER TO PROVIDE PUBLIC EDUCATIONAL EXPERIENCES ABOUT NATURAL LANDS THAT HAVE BEEN SET ASIDE FOREVER AS NATURE PRESERVES ON THE PALOS VERDES PENINSULA. VOLUNTEERS MAKE A LASTING DIFFERENCE BY HELPING PEOPLE ENJOY THE LAND THROUGH PUBLIC PROGRAMS, WHILE FACILITATING APPRECIATION FOR NATURE IN WAYS THAT ARE LASTING AND MEANINGFUL. VOLUNTEERS ALSO PLAY A VITAL ROLE IN MANY ASPECTS OF NATURAL RESOURCE MANAGEMENT, INCLUDING PERFORMING HABITAT RESTORATION, CONDUCTING BIOLOGICAL MONITORING, PARTICIPATING IN VOLUNTEER WATCH GROUPS AND MUCH MORE. IN 2022, 1,709 VOLUNTEERS PROVIDE A TOTAL NUMBER OF OVER 24,275 HOURS THROUGH VARIOUS PROGRAMS AND EVENTS. NURSERY: OPERATION OF A NURSERY GROWING NATIVE PLANTS TO SUPPLY THE HABITAT RESTORATION EFFORTS OF THE PALOS VERDES PENINSULA LAND CONSERVANCY AND OTHER IMPORTANT COMMUNITY PROJECTS. OVER 43,388 PLANTS WERE GROWN FOR 2022. SPECIAL EMPHASIS ON THE PROPAGATION OF THE HOST PLANTS FOR THE ENDANGERED PALOS VERDES BLUE BUTTERFLY AND PLANTS FOUND WITHIN THE COASTAL SAGE SCRUB PLANT COMMUNITY. EXPENSES RELATED TO THIS PARTICULAR PROGRAM ARE DISTRIBUTED THROUGHOUT THE THREE PRIMARY PROGRAMS LISTED ON PART III, 4(A) THROUGH 4(C), AS ALL PROGRAMS ARE INTERESTED. 3956314 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 22 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 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ADRIENNE MOHAN 3105417613 916 SILVER SPUR ROAD 207 ROLLING HILLS ESTATE CA 90274 ROB KAUTZ PRESIDENT 24.00 X X 0 0 0 RICK WALLACE VICE PRESIDENT 3.00 X X 0 0 0 DIANA BAILEY SECRETARY 3.00 X X 0 0 0 BRUCE ROSS TREASURER 3.00 X X 0 0 0 BILL AILOR PRESIDENT EMERITUS 3.00 X 0 0 0 ALLEN FRANZ DIRECTOR 4.00 X 0 0 0 CAROLYNN PETRU DIRECTOR 4.00 X 0 0 0 CINDY AKIYAMA DIRECTOR 3.00 X 0 0 0 DAVE PILON DIRECTOR 4.00 X 0 0 0 DAVID SNOW DIRECTOR 3.00 X 0 0 0 GEOFF WAINWRIGHT DIRECTOR 3.00 X 0 0 0 LEW ENSTEDT DIRECTOR 2.00 X 0 0 0 RANDY HARWOOD DIRECTOR 4.00 X 0 0 0 STEVE TIGHT DIRECTOR 3.00 X 0 0 0 WILLIAM GLANTZ DIRECTOR 2.00 X 0 0 0 ADRIENNE MOHAN EXECUTIVE DIRECTOR 45.00 X 173206 0 6403 SUSAN WILCOX DIRECTOR OF DEVELOPMENT 45.00 X 184906 0 26663 358112 0 33066 2 0 1 0 0 X 218678 2032106 4714576 15560 6965360 PROGRAM SERVICE FEES 900099 16070 16070 16070 208123 208123 297600 215906 165000 81694 -165000 -83306 -83306 92019 218678 92019 0 123010 80509 42501 42501 7148748 16070 0 167318 2298034 2298034 391178 308212 24997 57969 865539 673982 58718 132839 118328 105053 2513 10762 106455 73073 18717 14665 68419 43404 21345 3670 281684 209934 3294 68456 66458 37230 5208 24020 67265 47973 8837 10455 79786 63882 2226 13678 12075 12075 23137 19328 2246 1563 POSTAGE 29854 3012 8829 18013 PRINTING 25174 8306 492 16376 TELEPHONE 19333 15977 1332 2024 EQUIPMENT RENTAL 17653 17368 152 133 29746 19471 6048 4227 4500118 3956314 164954 378850 195402 207719 707604 523571 30000 280000 239765 145828 141921 72539 22511 13337 1619743 67120 1742623 1552623 9091683 10312915 12171509 13108532 180503 181010 145421 29637 325924 210647 X 8360675 10141281 3484910 2756604 11845585 12897885 12171509 13108532 2648630 -1596330 0 X 0 1 X 1 0 X 1786756 2109460 1991200 2013651 6965360 14866427 1786756 2109460 1991200 2013651 6965360 14866427 2511547 12354880 147329 159649 128995 147128 208123 791224 50226 25298 47037 42501 165062 15822713 137796 0.78080 0.89130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 16,804. INVENTORY SALES - 2019 AMOUNT: $ 50,226. 2020 AMOUNT: $ 25,298. 2021 AMOUNT: $ 30,233. 2022 AMOUNT: $ 42,501. SCHEDULE A, PART II, ADJUSTMENTS TO PRIOR YEARS AMOUNTS: PRIOR YEAR AMOUNTS WERE ADJUSTED AS FOLLOWS TO CORRECTLY REFLECT THE FORM 990, PART VIII FOR THE APPLICABLE TAX YEAR: - LINE 8, COLUMN (B): INCOME FROM INVESTMENTS ADJUSTED ($9,433) TO REMOVE NET LOSS FROM FUNDRAISING EVENT. - LINE 10, COLUMN (B): NET INCOME FROM INVENTORY SALES HAVE BEEN ADDED, $50,226. - LINE 10, COLUMN (C): NET INCOME FROM INVENTORY SALES HAVE BEEN ADDED, $25,298. - LINE 10, COLUMN (D): NET INCOME FROM INVENTORY SALES HAVE BEEN ADDED, $30,233. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 6 788.29 0 0 0 1 1 685.00 6900 1 5237417 300000 -636436 113300 4787681 2645058 4353949 286022 91200 7193829 2312310 135000 273048 75300 2645058 1551578 525000 304532 68800 2312310 1475100 225000 -85022 63500 1551578 0.50000 0.46000 0.04000 0 0 1552623 1552623 67120 67120 0 1552623 X 5672113 -1596330 119695 -1476635 7148748 0 7148748 4619813 119695 119695 4500118 0 4500118 PART II, LINE 9: PVPLC HAS THE RESPONSIBILITY TO HONOR THE INTENTIONS TO PRESERVE AND PROTECT IN PERPETUITY, THE CONSERVATION VALUES OF THE PROPERTIES, IN ACCORDANCE WITH THE TERMS OF THE CONSERVATION EASEMENTS. SINCE THE TERMS OF THE EASEMENTS DO NOT TRANSFER INTEREST OR POSSESSION OF THE PARCELS, AND DUE TO THE LACK OF FORESEEABLE FUTURE CASH FLOW BENEFITS AND ABSENCE OF A SECONDARY EASEMENT MARKET, NO VALUE WAS ASSIGNED TO THE CONSERVATION EASEMENTS. PART V, LINE 4: THE ENDOWMENT FUND, AND FUND EARNINGS, SUPPORT THE MISSION OF THE ORGANIZATION AND PURPOSE. PART X, LINE 2: PVPLC IS EXEMPT FROM TAXATION UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 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 PVPLC ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PVPLC'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. PART V, LINE 1A, COLUMN (A), BEGINNING ENDOWMENT BALANCE: THE AMOUNT REPORTED ON LINE 1A, COLUMN (A) HAS BEEN ADJUSTED ($1,956,412). DURING THE 2022 FINANCIAL STATEMENT AUDIT, IT WAS DETERMINED THAT NON-ENDOWMENT BOARD DESIGNATED FUNDS WERE INCLUDED WITH THE ENDOWMENT FUNDS REPORTED ON THE PREVIOUS FORM 990. THOSE NON-ENDOWMENT FUNDS HAVE BEEN REMOVED FROM THE BEGINING BALANCE FOR THE CURRENT YEAR. PASTORAL 310697 218678 92019 10234 81785 310697 218678 92019 10234 81785 92019 0 1 CITY OF RANCHO PALOS VERDES 30940 HAWTHORNE BLVD RANCHO PALOS VERDES CA 90275 952867872 GOVERNMENT 0 2298034 PURCHASE PRICE 96 ACRE PROPERTY FOR CONSERVATION PURPOSES LAND CONSERVATION GRANT 1 PART I, LINE 2: IN JUNE 2022, PVPLC AND THE CITY OF RANCHO PALOS VERDES ENTERED INTO AN AGREEMENT WITH A NON-RELATED THIRD PARTY TO PURCHASE A 96-ACRE PROPERTY FOR CONSERVATION PURPOSES. PVPLC ACQUIRED THE PROPERTY FOR APPROXIMATELY $2,298,000 OF WHICH $1.0 MILLION WAS FUNDED BY THE LOS ANGELES COUNTY REGIONAL PARK AND OPEN SPACE DISTRICT, WHILE THE REMAINING $1.3 MILLION WAS RAISED FROM INDIVIDUAL DONOR CONTRIBUTIONS MADE TO PVPLC. AS PART OF A SEPARATE AGREEMENT WITH THE CITY OF RANCHO PALOS VERDES, UPON ACQUISITION OF THE LAND, PVPLC GRANTED THE LAND DEED OF THE ACQUIRED PROPERTY TO THE CITY OF RACHO PALOS VERDES AND RECOGNIZED THE ACQUISITION AS LAND CONSERVATION GRANT EXPENSE TOTALING $2,298,034 ON THE ACCOMPANYING STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2022. UNDER THE TERMS OF THE AGREEMENT WITH THE CITY OF RANCHO PALOS VERDES, PVPLC WAS GRANTED A CONSERVATION EASEMENT DEED TO THE ACQUIRED PROPERTY. SINCE THE TERMS OF THE CONSERVATION EASEMENT DO NOT TRANSFER INTEREST OR POSSESSION OF THE PROPERTY TO PVPLC, NO VALUE WAS ASSIGNED TO THE CONSERVATION EASEMENT. X X 0 0 0 0 0 0 0 1 0 SUSAN WILCOX DIRECTOR OF DEVELOPMENT 183906 0 1000 0 0 0 12000 0 14663 0 211569 0 0 0 ADRIENNE MOHAN EXECUTIVE DIRECTOR 148206 0 25000 0 0 0 0 0 6403 0 179609 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR REVIEWS AND DETERMINES THE BONUS AMOUNTS FOR ANY EMPLOYEE. THE BOARD OF DIRECTORS, WITHIN A CLOSED SESSION AT THE FULL BOARD MEETING, DETERMINES THE BONUS FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE THE PROCESS USED BY THE ORGANIZATION TO REVIEW THIS FORM 990: THE ORGANIZATION'S AUDIT COMMITTEE HAS THE RESPONSIBILITY FOR REVIEWING THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE (IRS). THE COMMITTEE HAS ACCESS TO THE PREPARER OF THE FORM TO DISCUSS ANY QUESTIONS, COMMENTS AND SUGGESTED REVISIONS, AND MINUTES OF THE COMMITTEE MEETING WILL DOCUMENT ANY AND ALL SUCH DISCUSSIONS. A COPY OF THE APPROVED DRAFT WILL BE AVAILABLE TO ALL BOARD MEMBERS THROUGH THE BOARD PORTAL ON THE ORGANIZATION'S WEBSITE BEFORE THE AUDIT CHAIR MAKES A PRESENTATION AT THE NEXT FULL BOARD OF DIRECTORS MEETING. AFTER RECEIVING APPROVAL FROM THE FULL BOARD, THE FORM 990 WILL BE FILED WITH THE IRS AND ITS FINAL VERSION WILL BE AVAILABLE TO ALL BOARD MEMBERS ELECTRONICALLY THROUGH THE BOARD PORTAL ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C DESCRIBE HOW THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY INCLUDES ANNUAL DISCLOSURE AND MONITORING, AND IS REVIEWED ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 DESCRIBE THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS, OFFICERS, AND KEY EMPLOYEES: THE BOARD OF DIRECTORS REVIEWS AT LEAST ONE APPLICABLE SALARY SURVEY AND FORMALLY APPROVES THE SALARY OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 DESCRIBE WHETHER THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS, AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, LINE 1E, EMPLOYEE RETENTION CREDIT: THE EMPLOYEE RETENTION CREDIT (ERC) WAS ENACTED IN MARCH 2020 BY THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT) AND AMENDED IN DECEMBER 2020, BY THE TAXPAYER CERTAINTY AND DISASTER TAX RELIEF ACT (TCDTR ACT). THE ERC IS A REFUNDABLE TAX CREDIT AGAINST CERTAIN EMPLOYMENT TAXES EQUAL TO 50% OF THE QUALIFIED WAGES AN ELIGIBLE EMPLOYER PAID TO EMPLOYEES IN CALENDAR YEAR 2020 (BETWEEN MARCH 2020 AND BEFORE JANUARY 2021) AND 70% OF THE QUALIFIED WAGES IN CALENDAR YEAR 2021. FOR THE YEAR ENDED DECEMBER 31, 2022, PVPLC RECOGNIZED $426,109 OF REFUNDABLE ERCS RECEIVED UNDER PROVISIONS OF THE CARES ACT AND TCDTR ACT.