2022-11-04T10:09:02-07:00 2021-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2021-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 KAY OGDEN Executive Director 2022-11-04 true KAY OGDEN 999009999 Suzanne R Healy P00533689 9256030800 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z KAY OGDEN PO BOX 755 BISHOP CA 93515 1489347 false X WWW.ESLT.ORG X 2001 CA 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. 10 8 7 39 0 998867 453452 1079167 814726 100705 84896 239431 134514 2418170 1487588 0 0 562432 540633 0 50895 197208 192975 759640 733608 1658530 753980 14503220 15273078 45503 61381 14457717 15211697 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. false false 573289 814726 Established in 2001, 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 20 years of service to our community, ESLT has protected over 20,000 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 completely virtual online webinars to a more inclusive hybrid format, 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, food systems, and local food) was back in action in 2021, and our Eastside Pollinator Garden Project (a certification process to create pollinator-friendly gardens with native plants) certified 15 new gardens through virtual meetings and interviews. ESLT held virtual chats with supporters throughout the summer, and held out annual Lands & Legacy event as a week-long virtual event.Our Land Conservation Program (working farms and ranches, critical habitats and stewardship), worked with the Bi-State Local Area Working Group to help protect the greater Bi-State sage grouse through conservation easements on working ranches in prime habitat area, primarily funded by the National Resource Conservation Service (NRCS) through the regional conservation partnership program (RCPP), and state and private funds. In 2021, ESLT completed the Ullman Ranch conservation easement, protecting 1,424 acres of working lands and Bi-State sage grouse habitat, bring ESLTs total protected-acres to over 21,000. Due to covid-19 safety precautions, the majority of ESLTs regular in-person events and volunteer stewardship days were cancelled. 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. 573289 true true false false false false true true false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 7 true false false false false false true true false 0 false false false false false false false X 10 8 true false false false false false false true true false false true true true true true true true true false CA X X X THE ORGANIZATION 7608734554 PO BOX 755 BISHOP CA 93515 KAY OGDEN Executive Dir. 40.00 0.00 X 138350 0 0 Marie Patrick Board Chair 1.00 0.00 X X 0 0 0 Randy Keller Secretary 1.00 0.00 X X 0 0 0 Robert Sharp Treasurer 1.00 0.00 X X 0 0 0 Tim Bartley BOARD MEMBER 1.00 0.00 X 0 0 0 Fran Hunt BOARD MEMBER 1.00 0.00 X 0 0 0 Cyd Janefsky BOARD MEMBER 1.00 0.00 X 0 0 0 Rick Kattelmann Board Member 1.00 0.00 X 0 0 0 Brynn Pewtherer Board Member 1.00 0.00 X 0 0 0 Tony Taylor Emeritus 1.00 0.00 X 0 0 0 138350 1 false false false 0 453452 453452 MISC. Gain or Loss 712120 814726 814726 814726 84896 84896 0 0 0 0 119871 1759 118112 0 0 other income 900099 16402 16402 16402 1487588 916024 0 0 0 0 138350 107858 20586 9906 0 299855 233767 44618 21470 0 60769 47376 9042 4351 41659 32477 6199 2983 0 15627 12183 2325 1119 23252 18127 3460 1665 0 0 0 9828 7662 1462 704 10881 8483 1619 779 6896 5376 1026 494 6943 5413 1033 497 0 25041 19521 3727 1793 1651 1286 247 118 0 1199 935 178 86 3252 2535 484 233 0 8956 6982 1333 641 14844 11572 2209 1063 Dues and subscriptions 32868 26995 5153 720 Grant services 16001 12474 2381 1146 Escrow fees, property taxes 5610 4373 835 402 Printing and Publications 3885 3029 578 278 6241 4865 929 447 733608 573289 109424 50895 427542 287155 0 9698 108036 675 3675 0 0 0 0 6937 7777 4473927 39144 4443740 4434783 9614628 10431652 0 0 0 0 14503220 15273078 45503 61381 45503 61381 X 13346311 14142425 1111406 1069272 14457717 15211697 14503220 15273078 753980 X false true X true false X 366125 5964707 3293658 893385 453452 10971327 5515 500 234412 1079167 814726 2134320 0 0 0 371640 5965207 3528070 1972552 1268178 13105647 0 3210768 2792748 88991 97396 6189903 3210768 2792748 88991 97396 6189903 6915744 48536 88540 143472 100705 84896 466149 0 48536 88540 143472 100705 84896 466149 0 103252 16402 119654 420176 6053747 3671542 2176509 1369476 13691450 0.50510 0.51640 0.03400 0.02990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 18 13 13 1 true false X X false 4419822 4419822 54105 39144 14961 4434783 1491347 2000 1759 3759 1487588 1487588 737367 2000 1759 3759 733608 733608 Part II, Line 5: Summarized Policy 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, 2021, THE TRUST HELD THE CONSERVATION EASEMENTS OF 16,288 ACRES (NOTE H OFAUDITED FINANCIAL STATEMENTS).IN ADDITION, THE TRUST HOLDS A DEED RESTRICTION AND OWNS THE SUBSURFACE MINERALRIGHTS FOR A CEDAR HILLS PROPERTY WITH 3,748 ACRES AND A PARRAGUIRRE PROPERTY WITH 40 ACRES. Part II, Line 9: Organization Reporting of conservation easements. As of December 31, 2021, the Trust held the conservation easements of 16,288 acres.(Audited Financial Statements).In addition, the Trust holds a deed restriction and owns the subsurface mineral rights for a Cedar Hills property with 3,748 acres and a Parraguirre property with 40 acres. Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Land held for conservation Part III, Line 4: Description of organization's collections and how it furthers its purpose. A PORTION OF THE TRUST'S NET ASSETS WITHOUT DONOR RESTRICTIONS AT DECEMBER 31, 2021ARE 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 & OTHER.THE COVID-19 OUTBREAK IN THE UNITED STATES HAS CAUSED BUSINESS DISRUPTION THROUGH MANDATED AND VOLUNTARY CLOSINGS OF NON-ESSENTIAL BUSINESSES. WHILE THE DISRUPTION IS CURRENTLY EXPECTED TO BE TEMPORARY, THERE IS CONSIDERABLE UNCERTAINTY AROUND THE DURATION OF THE CLOSINGS. THEREFORE, THE TRUST EXPECTS THIS MATTER COULD NEGATIVELY IMPACT ITS OPERATING RESULTS. HOWEVER, THE RELATED FINANCIAL IMPACT AND DURATION CANNOT BE REASONABLY ESTIMATED AT THIS TIME. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Direct Fundraising Expenses $1759 Part XII, Line 2d: Other expenses and losses per audited F/S Direct Fundraising Expenses $1759 X X X X X false Lands and Legacy 119871 119871 1759 119871 119871 1759 1759 118112 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Emeritus Board Member Tony Taylor and voting Board Member Brynn share family relationship as 'father - daughter'. Form 990, Part VI, Line 11b: Form 990 Review Process 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. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Federal Tax Returns are available at guidestar.org & charitynavigator.org. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available 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.