2023-12-20T10:00:28-06:00 2023-03-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2022-04-01 680245327 TRUCKEE DONNER LAND TRUST TRUC 5305824711 PO BOX 8816 TRUCKEE CA 96162 JOHN SVAHN EXECUTIVE DIRECTOR 5305824711 2023-12-13 1 JOHN SVAHN 999009999 0 AMANDA H WILLIAMS P01281212 9166466464 2023-12-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN SVAHN PO BOX 8816 TRUCKEE CA 96162 14129184 0 X WWW.TDLANDTRUST.ORG X 1990 CA TO PRESERVE AND PROTECT SCENIC, HISTORIC AND RECREATIONAL LANDS WITH HIGH NATURAL RESOURCE VALUES. 14 14 22 15 0 0 19660006 2106655 787085 645669 239148 -327481 354103 434852 21040342 2859695 19000 19000 0 0 1094691 1172937 0 0 268776 1637717 1674675 2751408 2866612 18288934 -6917 84967673 85892631 590017 1666332 84377656 84226299 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 1866326 19000 643655 STEWARDSHIP:STEWARDSHIP CONTINUES TO COMPLETE A LOT OF PROJECTS. FROG LAKE BACK COUNTRY HUTS HAD ITS FIRST FULL YEAR OF OPERATIONS WITH OVER 90% OCCUPANCY IN BOTH WINTER AND SUMMER MONTHS. IT'S HAD IT'S CHALLENGES WITH GENERATOR/SOLAR PROBLEMS AND SNOW REMOVAL. WE COMPLETED MANY FORESTRY AND FUEL REDUCTION PROJECTS AND HAVE GRANTS FOR A LOT MORE IN THE SUBSEQUENT YEAR. TRAIL MAINTENANCE IS ALWAYS AN ONGOING DUTY AND WE HAVE COMPLETED NEW TRAILS ON THE WADDELL RANCH PROPERTY. CONSTRUCTION HAS BEGUN ON THE TRUCKEE SPRINGS BRIDGE AND TRAILHEAD IN PARTNERSHIP WITH THE TOWN OF TRUCKEE. 175922 416788 LANDS:LAND ACQUISITIONS IN THE YEAR WERE NOT SIGNIFICANT AS IT TAKES SOMETIMES MANY YEARS FOR A DEAL TO BE COMPLETE. WE CURRENTLY HAVE 3 VERY LARGE LAND ACQUISITIONS IN THE WORKS, 2 WHICH ARE UNDER CONTRACT AND 1 THAT IS STILL BEING NEGOTIATED. A GRANT OF $200K WAS RECEIVED IN ADVANCE FOR ONE OF THESE ACQUISITIONS. WE ARE ALSO NEGOTIATING WITH THE US FOREST SERVICE TO TRANSFER TWO TDLT OWNED PARCELS OVER TO THEM WHICH WE HOPE TO COMPLETE BY THE END OF THE CURRENT FISCAL YEAR. 2042248 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 20 0 1 22 1 0 0 0 0 0 0 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 X JOHN SVAHN 5305824711 11073 DONNER PASS RD TRUCKEE CA 96161 SIDNEY SCOTT PRESIDENT 5.00 X X 0 0 0 JENNIFER PEARSAIL KOBERT VICE PRESIDENT 3.00 X X 0 0 0 DANIEL SIMMONS TREASURER 3.00 X X 0 0 0 JEAN SNUGGS SECRETARY 1.00 X X 0 0 0 PIERRE PATKAY 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 PACO LINDSAY DIRECTOR 1.00 X 0 0 0 BRITA TRYGGVI DIRECTOR 1.00 X 0 0 0 LINDA ORANDI DIRECTOR 1.00 X 0 0 0 APARNA REDDY DIRECTOR 1.00 X 0 0 0 TAL FLETCHER DIRECTOR 1.00 X 0 0 0 BLAIR PORTEOUS DIRECTOR 1.00 X 0 0 0 JOHN SVAHN EXECUTIVE DIRECTOR 40.00 X 144692 0 21073 DEAN GOOD CHIEF FINANCIAL OFFICER 40.00 X 120000 0 21747 264692 0 42820 2 0 1 0 CROSSCHECK SERVICES PO BOX 3713 OLYMPIC VALLEY CA 96145 FORESTRY WORK 285000 DAN GODDARD CONSTRUCTION PO BOX 1742 TRUCKEE CA 96160 REPAIR AND CONTRACTOR SERVICES 217317 3 2106655 112843 2106655 CONSERVATION FEES 900099 645669 645669 645669 177350 177350 431105 0 431105 431105 411027 20078 10757658 7000 11269489 0 -511831 7000 -504831 -504831 MISCELLANEOUS INCOME 900099 3747 3747 3747 2859695 1060443 0 -307403 X 15000 15000 4000 4000 307512 185782 70689 51041 685567 445953 127156 112458 18139 7081 8960 2098 83587 25169 42354 16064 78132 35592 33994 8546 11988 11988 111411 111411 44659 44659 623049 604806 13150 5093 10976 2871 8105 233134 166313 24062 42759 30177 8233 8117 13827 38179 19438 12643 6098 20013 16861 288 2864 8420 1216 5794 1410 281871 279160 1807 904 122253 93251 26422 2580 TAXES AND LICENSES 118184 116464 1430 290 MISCELLANEOUS EXPENSES 20361 3070 14547 2744 2866612 2042248 555588 268776 51753 100817 1236572 1779599 6415311 2770347 107388 125478 120696 12193727 597334 6594381 11596393 13591440 8606403 56845350 60918376 84967673 85892631 63383 161028 419025 242091 35400 12000 72209 1251213 590017 1666332 X 73048072 73153807 11329584 11072492 84377656 84226299 84967673 85892631 -6917 -144440 0 X X 0 1 X 1 0 X 2839957 7771686 17996821 19660006 2106655 50375125 2839957 7771686 17996821 19660006 2106655 50375125 5858552 44516573 264963 244139 172398 213275 197428 1092203 45211 96431 22650 35471 3747 203510 51670838 4135625 0.86150 0.88780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 45,211. 2019 AMOUNT: $ 96,431. 2020 AMOUNT: $ 22,650. 2021 AMOUNT: $ 35,471. 2022 AMOUNT: $ 3,747. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 15000 0 0 0 15000 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 11543 1 3464230 3252972 -533832 54055 6129315 1680417 1775000 8813 3464230 1453160 227257 1680417 87641 1340000 25519 1453160 56225 31416 87641 0.48900 0.31600 0.19500 0 0 5304616 249699 5054917 257573 96802 160771 6631538 250833 6380705 11596393 LAND HOLDINGS 56796976 OTHER INTERESTS IN LAND 10000 OPERATING LEASE ASSET 11400 INTEREST IN LIFE ESTATE 4100000 60918376 REFUNDABLE ADVANCES 261182 USE OBLIGATION TO DONOR 990031 1251213 X 2702596 -144440 32000 -112440 2815036 44659 44659 2859695 2853953 32000 32000 2821953 44659 44659 2866612 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 ENDOWMENT CONSISTS OF FOUR INDIVIDUAL FUNDS ESTABLISHED BY DONORS TO PROVIDE ANNUAL FUNDING FOR SPECIFIC ACTIVITIES AND GENERAL OPERATIONS. THE ENDOWMENT ALSO INCLUDES CERTAIN NET ASSETS WITHOUT DONOR RESTRICTIONS DESIGNATED FOR LONG-TERM FUNDS BY THE BOARD OF DIRECTORS THAT ARE MANAGED SIMILAR TO ENDOWMENTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. 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 TRAILS-YES ON MEASURE U PO BOX 1223 TRUCKEE CA 96160 15000 0 SUPPORT MEASURE U 0 1 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. MONITORING OF SUCH GRANTS IS NOT REQUIRED. X X X 0 0 0 0 0 0 0 0 0 JOHN SVAHN EXECUTIVE DIRECTOR 144692 0 0 0 0 0 4341 0 16732 0 165765 0 0 0 X 14750 THRIFT STORE VALUE X 14 98093 PUBLISHED RATE 0 0 0 PART I, COLUMN (B): THE NUMBER OF DONORS IS DETERMINED BY SPECIFIC IDENTIFICATION. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE REPORTS ARE SUBMITTED AND REVIEWED AT THE QUARTERLY BOD MEETINGS BUT WRITTEN DOCUMENTATION IS NOT REQUIRED. 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 2023. 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. ANNUAL TAX RETURN AND AUDIT IS POSTED ON TDLT WEBSITE. FORM 990, PART IX, LINE 11G APPRAISALS: PROGRAM SERVICE EXPENSES 25,679. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,679. ENGINEERING: PROGRAM SERVICE EXPENSES 2,232. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,232. ENVIRONMENTAL: PROGRAM SERVICE EXPENSES 2,637. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,637. FORESTRY: PROGRAM SERVICE EXPENSES 412,889. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 412,889. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 161,369. MANAGEMENT AND GENERAL EXPENSES 13,150. FUNDRAISING EXPENSES 5,093. TOTAL EXPENSES 179,612. 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.