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      <ActivityOrMissionDesc>EASTERN SIERRA LAND TRUST (Trust) WORKS WITH WILLING LANDOWNERS TO protect open space and PRESERVE VITAL LANDS in Inyo, Mono, and Alpine Counties IN THE EASTERN SIERRA REGION for their scenic, recreational, historical, agricultural, botanic, watershed, and wildlife values.</ActivityOrMissionDesc>
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      <MissionDesc>ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (ESLT) WORKS WITH WILLING LANDOWNERSTO PRESERVE VITAL LANDS IN THE EASTERN SIERRA REGION FOR THEIR SCENIC, AGRICULTURAL,NATURAL, RECREATIONAL, HISTORICAL, AND WATERSHED VALUES. ESLT RECOGNIZES THAT THELAND WE SHARE HAS LONG BEEN USED IN A VARIETY OF WAYS, AND WE WORK TO PRESERVE AHEALTHY BALANCE OF USES FROM RANCHING TO HIKING, WILDLIFE HABITATS TO FAVORITEFISHING SPOTS THAT CAN BE SUSTAINED FOREVER, ENSURING A STRONG LOCAL ECONOMY ANDHEALTHY ENVIRONMENT FOR GENERATIONS TO COME. ESLT WORKS TO HELP FAMILIES IN THE FACEOF PRESSURES TO SUBDIVIDE THEIR WORKING FARMS AND RANCHES. WE WORK WITH LANDOWNERSTO PROTECT THE REGIONS CRITICAL HABITATS. WE WORK TO OFFER THE ENTIRE EASTERN SIERRA COMMUNITY, RESIDENTS AND VISITORS, THE OPPORTUNITY TO CONNECT WITH OUR TREASURED LANDS, WILDLIFE AND A RURAL HERITAGE.AS A NATIONALLY ACCREDITED LAND TRUST, ESLT MEETS THE HIGHEST STANDARDS FOR EXCELLENCE, TRUST AND PERMANENCE.</MissionDesc>
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      <Desc>Established in 2001, and recognized as a nationally-accredited land trust in 2011,underwent our first successful renewal accreditation in 2016, with a recent renewal of accreditation in 2022, we hold ourselves to rigorous standards of excellence in order to uphold your trust and ensure that our conservation efforts are permanent.Eastern Sierra Land Trust (ESLT) works to permanently safeguard the Eastern Sierras treasured landscapes for generations to come. Through conservation partnerships with willing landowners, we protect Eastern Sierra lands for their scenic, agricultural, natural, recreational, historic, and watershed values. In our 22 years of service to our community, ESLT has protected nearly 22,000 acres of critically-important wildlife habitat, scenic marvels, and agricultural resources against the threat of poorly-planned development and sprawl through our working farms and ranches, critical habitats, and stewardship programs. Through our Community Connections Program, we offer people of all ages the opportunity to connect with the land, encouraging a spirit of stewardship in residents and visitors alike. The program pivoted from a hybrid format back to in-person, helping to bring the hope of being in nature and land ethic conservation concepts to a broad community. The sunflower garden project (local third-graders learn about pollinators, native plants, and gardening) and Earth Day Youth Art Contest both continued in 2022, and a fourth grade class from Big Pine had the opportunity to attend a new grant-supported Native Plants and Art Field Trip. Our Eastside Pollinator Garden Project (a certification process to create pollinator-friendly gardens with native plants) certified 17 new gardens in 2022. ESLT held events in the spring and summer including the Mule Deer Migration Corridor Field Trip, a Bi-State Sage-Grouse field trip, the Deep Roots Pollinator Garden Workshop, GardenFest, and World Migratory Bird Day. We organized several Highway Cleanups in addition to the Great Sierra River Cleanup, and held a Lands &amp; Legacy Bioblitz.Our Land Conservation Program (working farms and ranches, critical habitats and stewardship), worked with federal, state, and local conservation partners to help protect private lands containing agricultural, ecological, historical, and cultural value. In 2022, ESLT completed the Centennial Point conservation easement, protecting 1,741 acres of working lands and Bi-State sage grouse habitat utilizing funding from the Natural Resource Conservation Service (NRCS) Agricultural Conservation Easement Program (ACEP-ALE) and Californias Wildlife Conservation Board (WCB). Additionally, ESLT worked to progress another conservation easement on a 1,228-acre cattle ranch in Nevada, protecting working lands and Bi-State sage-grouse habitat utilizing funding from the NRCS Regional Conservation Partnership Program (RCPP) and the Nevada Department of Wildlife (NDOW). Finally, ESLT carried out annual easement monitoring efforts on nearly 22,000 acres of land in our service area, and completed stewardship activities on lands our organization owns in fee title.</Desc>
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        <Desc>In October 2020, Californias Governor Newsom signed the Nature Based Solutions Executive Order which committed California to combat climate change and protect biodiversity by conserving 30% of lands and waters by 2030.By conserving large areas of Californias land and waters, the goal is to stabilize our states climate and protect both rural and urban areas from climate impacts, insuring a more resilient future.The Sierra Nevada is a critical area to protect, and ESLT is a strong supporter of the initiative. Our Executive Director/CEO Kay Ogden has been actively working alongside a large network of environmental protectors including California Council of Land Trusts, the Sierra Cascade Land Trust Council, The Sierra Consortium to gain statewide support for funding and implementation of 30x30s strategies. She has recently been appointed to Californias Natural Resource Services (CRNA) 30x30 Partnership Coordinating Committee for a one-year term.Over the next eight years, efforts will be led by CRNA through the 30x30 Partnership. Inclusive collaborative and voluntary actions among communities, landowners, Californias Native American tribes, non-profits like ESLT, scientists and government agencies must translate its goals into action. Key are the protection of Californias unique biodiversity, expansion of equitable access to nature and its benefits to all and conservation of places that help California achieve carbon neutrality.Regionally-led conservation is a 30x30 goal. At this pivotal time in history, there is urgency to meet global conservation targets. Together, we can build upon state-wide and national policy advocacy and capacity building programs to leverage increased funding for conservation so that our efforts to safeguard Californias unique biodiversity and lands in the midst of emerging climate challenges are collaborative and compelling. To be able to work on conservation at such a large scale, is a once-in-a-lifetime opportunity that we need to grab ahold of, Kay Ogden, ESLT Executive Director/CEO, emphasizes.</Desc>
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        <FormAndLineReferenceDesc>Part II, Line 5: Summarized Policy</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSERVATION EASEMENTS ARE PERPETUAL VOLUNTARY AGREEMENTS BETWEEN THE TRUST AND PRIVATE ORPUBLIC LANDOWNERS WHEREBY THE LANDOWNERS AGREE TO ABIDE BY CERTAIN RESTRICTIONSDESIGNED TO PRESERVE THE OPEN SPACE OR CONSERVATION VALUES OF THEIR LAND. THE TRUSTACCOMPLISHES ONE OF ITS PRIMARY PROGRAM SERVICE OBJECTIVES, LAND CONSERVATION, THROUGH TWO KEY PROGRAMS, WORKING FARMS AND RANCHES AND CRITICAL HABITATS, INPART, BY ACQUIRING SUCH EASEMENTS. CONSERVATION EASEMENTS DONATED TO OR PURCHASED BY THE TRUST ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE FINANCIAL STATEMENTSBECAUSE THE TRUST DOES NOT HAVE FEE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTEDFUTURE ECONOMIC BENEFITS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS AREEXPENSED WHEN THE EASEMENTS ARE ACQUIRED. RESTRICTED CONTRIBUTIONS REQUIRE THE FULFILLMENT OF CERTAIN CONDITIONS AS SET FORTH BY THE DONOR OR FUNDER. FAILURE TO FULFILL THE CONDITIONS COULD RESULT IN THE RETURN OF THE FUNDS TO THE DONORS OR FUNDERS. THE TRUST DEEMS THIS CONTINGENCY REMOTE SINCE BY ACCEPTING THE CONTRIBUTIONS AND GRANT FUNDS AND THEIR TERMS, IT HAS ACCOMMODATED THE OBJECTIVES OF THE ORGANIZATION TO THE PROVISIONS OF THE CONTRIBUTIONS.THE TRUST'S MANAGEMENT BELIEVES THE ORGANIZATION HAS COMPLIED WITH THE TERMS OF ALLCONTRIBUTIONS, GRANT FUNDS AND DONATIONS.As of December 31, 2022, the Trust held the conservation easements of 18,029 acres.(Audited Financial Statements).In addition, the Trust holds a deed restriction and owns the subsurface mineral rights for a Cedar Hills property, acquired in 2007, with 3,748 acres and a Parraguirre property with 40 acres, acquired in 2011.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 9: Organization Reporting of conservation easements.</FormAndLineReferenceDesc>
        <ExplanationTxt>As of December 31, 2022, the Trust held the conservation easements of 18,029 acres.(Audited Financial Statements).In addition, the Trust holds a deed restriction and owns the subsurface mineral rights for a Cedar Hills property, acquired in 2007, with 3,748 acres and a Parraguirre property with 40 acres, acquired in 2011.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</FormAndLineReferenceDesc>
        <ExplanationTxt>Land held for conservation</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</FormAndLineReferenceDesc>
        <ExplanationTxt>A PORTION OF THE TRUST'S NET ASSETS WITHOUT DONOR RESTRICTIONS AT DECEMBER 31, 2022ARE DESIGNATED FOR CONSERVATION IN THE AMOUNT OF $4,417,321. THE AMOUNT REPRESENTSTHE NET BOOK VALUE OF THE EASEMENTS HELD BY THE TRUST AS REFLECTED IN OTHER ASSETS IN THE ACCOMPANYING FINANCIAL STATEMENTS.NET ASSETS WITH DONOR RESTRICTIONS CONSIST OF AMOUNTS RESTRICTED BY GRANTORS ANDDONORS FOR THE FOLLOWING PURPOSES:STEWARDSHIP,FIRE RESTORATION, METABOLIC,PRESERVE IT NOW, LTA &amp; OTHER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Lands and Legacy</Event1Nm>
        <GrossReceiptsEvent1Amt>118722</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>118722</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3789</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>118722</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>118722</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3789</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3789</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>114933</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
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    <IRS990ScheduleJ documentId="IRS990ScheduleJ" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KAY OGDEN</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <BaseCompensationFilingOrgAmt>153634</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>153634</TotalCompensationFilingOrgAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Emeritus Board Member Tony Taylor and voting Board Member Brynn share family relationship as 'father - daughter'.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN STAFF IS HIRED OR A NEW MEMBER IS APPOINTED TO THE BOARD OF DIRECTORS OR A COMMITTEE, WE ENSURE EVERYONE HAS REVIEWD AND SIGNED THE CONFLICT OF INTEREST POLICY. EACH YEAR AT THE ANNUAL MEETING, BOARD MEMBERS ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS. ALL BOARD COMMITTEE MEMBER MUST COMPLY WITH THE CONFLICT OF INTEREST POLICY AND SIGN A DISCLOSURE STATEMENT ANNUALLY. ALSO, STAFF MEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. THE EXECUTIVE DIRECTOR MONITORS FOR ANY POTENTIAL CONFLICTS AND DECIDES IF A CONFLICT DOES EXIST, THEN WILL DISCUSS WITH THE BOARD CHAIR OR EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee and the Board of Directors (BOD) determine the Executive Director compensation, and the Executive Director determines staff compensation which is approved in the budget by the BOD. Comparison of local, regional, state and national compensation guidelines are used for all staff.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Federal Tax Returns are available at guidestar.org &amp; charitynavigator.org.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.</ExplanationTxt>
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