2021-10-15T13:39:10-07:00 2020-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2020-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 KAY OGDEN Executive Director 2021-10-15 true KAY OGDEN 999009999 Husne Siddiqui-Khan P01958878 9256030800 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z KAY OGDEN PO BOX 755 BISHOP CA 93515 2418878 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 10 9 23 0 3293658 998867 195212 1079167 143472 100705 160933 239431 3793275 2418170 0 0 507850 562432 0 40352 300027 197208 807877 759640 2985398 1658530 12854923 14503220 55736 45503 12799187 14457717 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 624094 1079167 ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (ESLT) WORKS TO PERMANENTLY SAFEGUARDTHE EASTERN SIERRAS TREASURED LANDSCAPES FOR GENERATIONS TO COME. THROUGHCONSERVATION PARTNERSHIPS WITH WILLING LANDOWNERS, WE PROTECT EASTERN SIERRA LANDSFOR THEIR SCENIC, AGRICULTURAL, NATURAL, RECREATIONAL, HISTORIC, AND WATERSHEDVALUES. IN OUR 19 YEARS OF SERVICE TO OUR COMMUNITY, ESLT HAS PROTECTED 18,712 ACRES OF CRITICALLY-IMPORTANT WILDLIFE HABITAT, SCENIC MARVELS, AND AGRICULTURALRESOURCES AGAINST THE THREAT OF POORLY-PLANNED DEVELOPMENT AND SPRAWL THROUGH OUR WORKING FARMS AND RANCHES AND CRITICAL HABITATS 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. OUR LANDCONSERVATION 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 SERVICES (NRCS) THROUGH THE REGIONAL CONSERVATION PARTNERSHIP PROGRAM (RCPP). IN 2020, ESLT COMPLETED ITS LARGEST CONSERVATION EASEMENT OF 4,100 ACRES ON THE HUNEWILL RANCH IN BRIDGEPORT VALLEY, MONO COUNTY. ESLT RECEIVED A TOTAL OF $4,920,000 TO PURCHASE THE CONSERVATION EASEMENT AT FAIR MARKET VALUE, WITH $3,690,000FROM NRCS, $1,225,000FROM CALIFORNIAS WILDLIFE CONSERVATION BOARD, AND $5,000 FROM THE CALIFORNIA DEER ASSOCIATION. DUE TO COVID-19 SAFETY PRECAUTIONS, THE MAJORITY OF ESLTS REGULAR IN-PERSON EVENTS AND VOLUNTEER STEWARDSHIP DAYS WERE CANCELLED. ESLTS COMMUNITYCONNECTIONS PROGRAM PIVOTED FROM IN-PERSON WORKSHOPS TO VIRTUAL ONLINE WEBINARS, 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 ABOUTPOLLINATORS, FOOD SYSTEMS, AND LOCAL FOOD) WAS PUT ON HOLD FOR 2020, 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 CHATS WITH SUPPORTERS THROUGHOUT THE SUMMER, AND HELD OUT ANNUAL LANDS & LEGACY EVENT AS A WEEK-LONG VIRTUAL EVENT. 624094 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 9 0 true 9 true false false false false false true true false 0 false false false false false false false X 10 10 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 138312 0 0 Bob Gardner President 1.00 0.00 X X 0 0 0 Marie Patrick Vice President 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 Joanne Parsons 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 138312 1 false false false 0 103252 895615 2230 998867 MISC. Gain or Loss 712120 1079167 1079167 1079167 100705 100705 0 0 0 0 136887 708 136179 0 0 other income 900099 103252 103252 103252 2418170 1283124 0 0 0 0 138313 113312 17467 7534 0 332061 272039 41935 18087 0 55079 45123 6956 3000 36979 30295 4670 2014 0 21112 17296 2666 1150 17830 14608 2252 970 6293 6293 0 0 18672 15877 2447 348 3030 2482 383 165 7110 5825 898 387 5450 4465 688 297 0 24195 19849 3036 1310 826 677 104 45 0 2036 1668 257 111 5154 4222 651 281 0 8956 7352 1121 483 10754 8810 1358 586 Dues and subscriptions 16814 13775 2122 917 Escrow fees, property taxes 12177 9976 1538 663 Grant services 11896 9746 1502 648 Printing and Publications 9147 7494 1155 498 15756 12910 1988 858 759640 624094 95194 40352 309327 427542 0 2735 9698 16908 675 0 0 0 0 5067 6937 4479137 35397 4450194 4443740 8070692 9614628 0 0 0 0 12854923 14503220 7184 45503 48552 55736 45503 X 12020450 13346311 778737 1111406 12799187 14457717 12854923 14503220 1658530 X false true X true false X 1306924 366125 5964707 3293658 893385 11824799 5515 500 234412 1079167 1319594 0 0 0 1306924 371640 5965207 3528070 1972552 13144393 0 3210768 2792748 88991 6092507 3210768 2792748 88991 6092507 7051886 27525 48536 88540 143472 100705 408778 0 27525 48536 88540 143472 100705 408778 0 103252 103252 1334449 420176 6053747 3671542 2176509 13656423 0.51640 0.46700 0.02990 0.02680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 21 10 16 1 true false X X false 4419822 4419822 59315 35397 23918 4443740 2418878 708 708 2418170 2418170 760348 708 708 759640 759640 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. IN DECEMBER 2020 THE TRUST OWNED IN FEE TITLE FOUR PROPERTIES OF 2,379 ACRES, TWO WHICH WERE PURCHASED AND TWO THAT WERE DONATED. IN SPRING OF 2020, ESLT DONATED THE SWALL WILDLIFE PRESERVE, OF 60 ACRES TO THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE. THE TRUST'S MANAGEMENT BELIEVES THE ORGANIZATION HAS COMPLIED WITH THE TERMS OF ALLCONTRIBUTIONS, GRANT FUNDS AND DONATIONS.AS OF DECEMBER 31, 2020, THE TRUST HELD THE CONSERVATION EASEMENTS OF 12,485 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, 2020, the Trust held the conservation easements of 10,824 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, 2020ARE DESIGNATED FOR CONSERVATION IN THE AMOUNT OF $4,169,822. 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, PRESERVE IT NOW & OTHERS.RESTRICTED CONTRIBUTIONS REQUIRE THE FULFILLMENT OF CERTAIN CONDITIONS AS SET FORTHBY 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 THEIR TERMS IT HAS ACCOMMODATED THE OBJECTIVES OF THE TRUST TO THE PROVISIONS OF THE CONTRIBUTIONS. THE TRUST'S MANAGEMENT BELIEVES THE TRUST HAS COMPLIED WITH THE TERMS OF ALL CONTRIBUTIONS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Direct Fundraising Expenses $708 Part XII, Line 2d: Other expenses and losses per audited F/S Direct Fundraising Expenses $708 X X X X X false Lands and Legacy 136887 136887 708 136887 136887 708 708 136179 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.