2022-02-15T16:20:27-06:00 2021-03-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BYRNE EXECUTIVE DIRECTOR 7075266930 2022-02-08 1 EAMON OBYRNE 999009999 KATY BROWN P00650274 9257902600 2022-02-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z EAMON O'BYRNE 822 FIFTH STREET SANTA ROSA CA 95404 11317402 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATON AND OUTREACH. 20 20 37 225 0 0 6788714 9917755 148203 98860 371808 537650 348999 216635 7657724 10770900 720000 2360160 0 0 3825906 3297236 0 0 1460476 2706097 2321592 7252003 7978988 405721 2791912 40789121 45650127 5893827 6258641 34895294 39391486 X PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 0 0 5296646 2360160 98860 LAND ACQUISITIONS: WORKS WITH LANDOWNERS TO ASSESS AND UNDERSTAND GOALS FOR THEIR PROPERTIES, WHICH CAN LEAD TO AN ACQUISITION OF PROPERTY OR CONSERVATION EASEMENT, OR A TRANSFER OF PROPERTY TO THE PUBLIC. TRANSACTIONS ARE NEGOTIATED TO PROVIDE THE BEST OUTCOME FOR THE LANDOWNER WITH THE ULTIMATE GOAL OF PERMANENTLY PRESERVING LAND WHETHER THE FINAL OWNERSHIP IS PRIVATE OR PUBLIC.LAND STEWARDSHIP: WORKS WITH THE LAND AND COMMUNITY TO RESTORE AND PROTECT DIFFERENT NATIVE HABITATS, CREEKS, WILDLIFE CORRIDORS, PRODUCTIVE FARMS AND RANCHES, AND OTHER PERMANENTLY PROTECTED PRIVATE LANDS UNDER OUR CARE. THE PROGRAM CURRENTLY STEWARDS 24 CONSERVATION PROPERTIES TOTALING MORE THAN 4,000 ACRES. THE PROGRAM ALSO ACTIVELY MONITORS 46 CONSERVATION EASEMENT PROPERTIES TOTALING MORE THAN 7,000 ACRES.COMMUNITY PROGRAMS: OFFERS A VARIETY OF ACTIVITIES, EDUCATION AND OUTREACH AIMED AT ENGAGING AUDIENCES AS DIVERSE AS THE LANDS AND COMMUNITIES WE REPRESENT. OFFERINGS INCLUDE ON-THE-LAND, VIRTUAL AND VOLUNTEER EXPERIENCES IN ADDITION TO EDUCATION PROGRAMS, RANGING FROM SCHOOL FIELD TRIPS, TEEN EDUCATIONAL PROGRAMS AND SUMMER SCHOOL-AGED DAY CAMP. 5296646 1 1 0 1 0 0 1 0 0 0 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 1 0 1 0 0 0 0 0 0 0 0 1 60 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL J RIZZO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 ALLISON SANFORD PRESIDENT 2.00 X X 0 0 0 MARIE ANDEL VICE CHAIR 2.00 X X 0 0 0 TIM PORTWOOD VICE CHAIR 2.00 X X 0 0 0 WENDY SMIT SECRETARY 2.00 X X 0 0 0 GREGORY APPLING BOARD MEMBER 2.00 X 0 0 0 JENNIFER BICE BOARD MEMBER 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRENT BOARD MEMBER 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 SCOTT HAFNER BOARD MEMBER 2.00 X 0 0 0 DUNCAN HIGGONS BOARD MEMBER 2.00 X 0 0 0 STEVEN HIGHTOWER BOARD MEMBER 2.00 X 0 0 0 PHIL JENSEN BOARD MEMBER 2.00 X 0 0 0 DIANNE BRINSON BOARD MEMBER (START 01/21) 2.00 X 0 0 0 NANCY OTTO BOARD MEMBER 2.00 X 0 0 0 ELLIE RILLA BOARD MEMBER 2.00 X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 PETER VANALYEA BOARD MEMBER 2.00 X 0 0 0 DENNY VANNESS BOARD MEMBER 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER 2.00 X 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 40.00 X 197455 0 15490 MICHAEL J RIZZO CFO 40.00 X 147285 0 17413 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 124562 0 18517 ROBERT NEALE III STEWARDSHIP DIRECTOR 40.00 X 130650 0 7197 JOHN MCCAULL LAND ACQUISITION DIRECTOR 40.00 X 112494 0 19192 DEIDRE HOLBROOK DONOR ENGAGEMENT OFFICER 40.00 X 111869 0 14696 WENDY ELIOT CONSERVATION DIRECTOR (THRU 10/20) 32.00 X 109338 0 12627 933653 0 105132 7 0 1 0 SIEGEL ENVIRONMENTAL LLC 473 H STREET SALT LAKE CITY UT 84103 RESTORATION PLANNING, DESIGN AND PROJECT 122153 PORTOLA SYSTEMS 327 OHAIR COURT SUITE B SANTA ROSA CA 95407 INFORMATION TECHNOLOGY 109564 2 1398709 8519046 138750 9917755 PROJECT REVENUE/FEES 541900 98860 98860 98860 150754 150754 209460 0 209460 209460 209460 457900 475498 401245 145257 56655 330241 386896 386896 OTHER INCOME 900099 7175 7175 7175 10770900 98860 0 754285 2355915 2355915 4245 4245 407796 11836 289441 106519 2280043 1386704 352727 540612 106771 62950 17406 26415 298553 171099 56395 71059 204073 107711 47236 49126 46101 11862 34239 45104 45104 55000 55000 43336 43336 407844 402837 1842 3165 58698 196 2131 56371 207554 43363 30291 133900 861881 399146 144170 318565 187042 110709 35444 40889 11794 10478 293 1023 1087 656 431 259100 136776 36093 86231 120058 72394 23739 23925 LICENSES AND FEES 6916 6226 459 231 SUPPLIES AND MATERIALS 5026 251 3955 820 STAFF DEVELOPMENT 2991 1292 1125 574 TOOLS & EQUIPMENT 2060 0 1009 1051 7978988 5296646 1221866 1460476 5750160 7719832 431185 2403847 739530 799834 513166 0 6850 6850 134337 137899 1214384 1035318 310991 179066 8084319 10013197 186190 245970 24632393 24143632 40789121 45650127 589026 780787 1656759 1564479 3648042 3913375 5893827 6258641 X 30355669 33833040 4539625 5558446 34895294 39391486 40789121 45650127 X 2791912 1696947 7333 X X 0 1 X 1 0 X 2232526 5226586 4319623 6788714 9917755 28485204 2232526 5226586 4319623 6788714 9917755 28485204 3211969 25273235 85102 490336 603947 546221 360214 2085820 460448 342506 78302 7175 888431 31459455 678903 0.80340 0.60360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55000 55000 7923988 7978988 548949 137237 0 0 509842 498504 512600 548949 2069895 3104843 90733 102368 38354 55000 286455 127461 124626 128150 137237 517474 776211 X X X 46 7248.00 1 1 2486.00 147499 950592 118000 342767 1411359 953457 65500 -68365 950592 710000 222000 21457 953457 710000 710000 0.66070 0.33930 0.00000 0 0 888274 805259 83015 239805 143754 96051 86305 86305 0 179066 CONSERVATION LAND 22859350 PROPERTY SUBJECT TO USE OBLIGATIONS, LIFE ESTATE 983456 SECURITY DEPOSITS 162326 NON-CONSERVATION PROPERTY HELD FOR SALE 138500 24143632 USE OBLIGATION 569007 ADVANCE ON FUNDS 3340618 CUSTODIAL LIABILITIES 3750 3913375 X 12445919 1696947 14075 7333 1718355 10727564 43336 43336 10770900 7949727 14075 14075 7935652 43336 43336 7978988 PART II, LINE 5: ACCOUNTING FOR CONSERVATION EASEMENTS ("SLT" = "SONOMA LAND TRUST") SEVERAL OF THE LAND HOLDINGS REQUIRE SLT TO ADHERE TO USE LIMITS AND MAINTENANCE REQUIREMENTS. IF THESE REQUIREMENTS ARE NOT MET BY SLT, THE PROPERTIES WOULD REVERT EITHER TO THE HEIRS OF THE DONOR OR OTHER LAND CONSERVANCY ORGANIZATIONS. ALSO, CERTAIN CONSERVATION LANDS HAVE BEEN PURCHASED USING GOVERNMENTAL FUNDS. SUCH FUNDS RESTRICT THE SALE AND DISPOSITION OF THE PROPERTY UNDER VARIOUS AGREEMENTS. ACCOUNTING POLICY - SLT ACQUIRES LAND IN THE FEE TITLE AND SIMULTANEOUSLY CONVEYS A CONSERVATION EASEMENT OVER THE PROPERTY TO A PUBLIC AGENCY OR NON-PROFIT ORGANIZATION FOR PERMANENT STEWARDSHIP OF THE EASEMENT. IN SUCH CIRCUMSTANCES, THE LAND IS HELD ON SLT'S BOOKS AT COST OR FAIR VALUE AS DESCRIBED ABOVE, LESS THE VALUE OF THE EASEMENT CONVEYED TO THE PUBLIC AGENCY. LAND GIFTS, ONCE VALUED, ARE RECORDED AS OTHER INCOME IN ACCOUNT 6850, REAL PROPERTY DONATIONS. EASEMENTS ACQUIRED BY SLT REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY SLT. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN ITS CURRENT NATURAL, AGRICULTURAL, SCENIC OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, AND THE EASEMENT THEMSELVES HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY SLT, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. PART X, LINE 2: SLT IS RECOGNIZED AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE INTERNAL REVENUE CODE AND SIMILAR CODE SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE, IS SUBJECT TO INCOME TAX. SLT RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED, AND CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. SLT HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF MARCH 31, 2021 IT DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 7,333. 1 AUDUBON CANYON RANCH PO BOX 1195 GLEN ELLEN CA 95442 946069140 501(C)(3) 102542 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT CALIFORNIA STATE PARKS DEPT OF PARKS AND RECREATION 845 CASA GRANDE ROAD PETALUMA CA 94954 680204061 GOV'T 98580 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT DUCKS UNLIMITED 3074 GOLD CANAL DRIVE RANCHO CORDOVA CA 95670 135643799 501(C)(3) 8643 PETALUMA RIVER WATERSHED ADAPTATION AND RESILIENCE PLANNING UNDER CA WILDLIFE CONSERVATION BOARD GRANT POINT BLUE CONSERVATION SCIENCE 3820 CYPRESS DRIVE 11 PETALUMA CA 94954 941594250 501(C)(3) 27159 PETALUMA RIVER WATERSHED ADAPTATION AND RESILIENCE PLANNING UNDER CA WILDLIFE CONSERVATION BOARD GRANT REDWOOD COAST LAND CONSERVANCY PO BOX 1511 GUALALA CA 95445 680287719 501(C)(3) 150000 CONTRIBUTION TO SUPPORT RCLC'S ACQUISITION AND STEWARDSHIP OF MILL BEND PROPERTY AS PROTECTED OPEN SPACE SAN FRANCISCO ESTUARY INSTITUTE 4911 CENTRAL AVE RICHMOND CA 94804 942951373 501(C)(3) 53093 PETALUMA RIVER WATERSHED ADAPTATION AND RESILIENCE PLANNING UNDER CA WILDLIFE CONSERVATION BOARD GRANT SONOMA COUNTY REGIONAL PARKS 2300 COUNTY CENTER DRIVE STE 120A SANTA ROSA CA 95403 946000539 GOV'T 21240 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER CALFIRE FIRE PREVENTION GRANT SONOMA RESOURCE CONSERVATION DISTRICT 1221 FARMERS LANE SUITE F SANTA ROSA CA 95405 952863255 GOV'T 21509 PETALUMA RIVER WATERSHED ADAPTATION AND RESILIENCE PLANNING UNDER CA WILDLIFE CONSERVATION BOARD GRANT THE WILDLANDS CONSERVANCY 39611 OAK GLEN RD BLDG 12 OAK GLEN CA 92399 330676450 501(C)(3) 7500 JENNER HEADLANDS PRESERVE TRAILHEAD STEWARD SALARY COST SHARE SONOMA COUNTY AGRICULTURAL PRESERVATION AND OPEN SPACE DISTRICT 747 MENDOCINO AVE 100 SANTA ROSA CA 95401 946000539 GOV'T 500000 GRANT TO ASSIST WITH THE PURCHASE OF A CONSERVATION EASEMENT KNOWN AS GLOECKNER-TURNER PROPERTY SONOMA COUNTY REGIONAL PARKS 2300 COUNTY CENTER DRIVE STE 120A SANTA ROSA CA 95403 946000539 GOV'T 1350000 APPRAISAL LAND (54 ACRES) TRANSFER OF 54 ACRES OF LAND KNOWN AS THE COOPER CREEK PROPERTY TO TAYLOR MOUNTAIN REGIONAL PARK 7 3 PART I, LINE 2: A CONTRACT AND/ OR GRANT AGREEMENT IS ESTABLISHED BEFORE FUNDS ARE RELEASED TO SPECIFY ALLOWABLE USES, EXPENDITURES AND EXPECTED OUTCOMES. UPON EXECUTION OF CONTRACT A VENDOR/SUB-RECEPIENT DETERMINATION IS MADE. ANNUALLY, A SUB-RECEPIENT REVIEW IS PERFORMED. X X X X 0 0 0 0 0 0 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 197455 0 0 0 0 0 1792 0 13698 0 212945 0 0 0 MICHAEL J RIZZO CFO 147285 0 0 0 0 0 6995 0 10418 0 164698 0 0 0 EMILY KLEIN DAUGHTER OF BOARD PRESIDENT 18089 EMPLOYMENT 0 X 19 138750 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS MADE, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: THE ORGANIZATION UTILIZES THIRD-PARTIES TO ASSIST WITH PROCESSING IRREGULAR NON-CASH CONTRIBUTIONS ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990, AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS TURNED OVER TO THE AUDIT COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOARD OF DIRECTORS. THE FINAL VERSION IS SENT, VIA EMAIL OR BY HARD COPY, TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN ONE WEEK) THE FORM 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER: 1) DISCLOSURE UPON HIRING, OR APPOINTMENT: EACH BOARD MEMBER AND STAFF MEMBER WILL SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE READ AND UNDERSTOOD THE POLICY AND THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THIS ACKNOWLEDGEMENT WILL BE REAFFIRMED ANNUALLY, IN THE COURSE OF MEETINGS OR ACTIVITIES, BOARD AND STAFF MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THEY, THEIR FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. 2) STEPS IN EVALUATING POTENTIAL CONFILICTS: WHEN AN SLT PRINCIPAL THINKS HE OR SHE MAY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE SLT PRINCIPAL SHALL DISCLOSE ALL MATERIAL FACTS TO THE CHAIRMAN OF THE BOARD AND/OR THE EXECUTIVE DIRECTOR. IF, FOLLOWING SUCH A DISCUSSION THE PERSON WITH WHOM THE BOARD MEMBER OR OFFICER SPOKE, BELIEVES THERE MAY BE A CONFLICT OF INTEREST AND THE SLT PRINCIPAL WISHES TO PROCEED WITH THE TRANSACTION OR DECISION, THE ISSUE SHALL BE BROUGHT BEFORE THE FULL BOARD OR A COMMITTEE THEREOF APPOINTED FOR SUCH PURPOSE IF THE FULL BOARD IS UNABLE TO MEET. THE SLT PRINCIPAL SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE: (I) IF THE TRANSACTION OR DECISION IS IN THE SLT'S BEST INTEREST AND FOR SLT'S BENEFIT; (II) IF THE TRANSACTION IS FAIR AND REASONABLE TO SLT; AND (III) WHETHER OR NOT SLT WILL ENTER INTO THE TRANSACTION OR DECISION. IF THE BOARD OR COMMITTEE (WITH THE PERSON IN QUESTION NOT VOTING) CONCLUDES THAT PROCEEDING WITH THE TRANSACTION OR DECISION WOULD IN ANY WAY BE DETRIMENTAL TO THE INTEREST OF SLT, THE SLT PRINCIPAL SHALL EITHER (A) NOT PROCEED WITH THE TRANSACTION OR DECISION, OR (B) RESIGN FROM THE BOARD OR HIS OR HER POSITION OF EMPLOYMENT. CONFILCTS INVOLVING OTHER EMPLOYEES OR VOLUNTEERS: WHEN A VOLUNTEER OR AN EMPLOYEE OTHER THAN THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER THINKS HE OR SHE MAY HAVE A CONFLICT OF INTEREST OR THERE IS THE POTENTIAL FOR A SITUATION WHERE THERE MAY BE AN APPEARANCE OF A CONFLICT OF INTEREST, SUCH PERSON SHALL DISCUSS THE ISSUE WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DECIDE ON THE APPROPRIATE RESOLUTION OF THE TRANSACTION OR DECISION CONSISTENT WITH THE BEST INTEREST OF SLT, ITS BYLAWS AND APPLICABLE LAWS. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF DIRECTORS, MADE UP ENTIRELY OF INDEPENDENT MEMBERS, REVIEWED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY RESEARCHED THE COMPENSATION OF THE CHIEF EXECUTIVE OF OTHER SIMILAR ORGANIZATIONS, AND LOOKED AT SALARY DATA FROM WEBSITES. THEY DOCUMENTED THEIR DELIBERATIONS AND DECISIONS OF THE BOARD MEETING WHERE THE DETERMINATION AND APPROVAL WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 7,333. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.