2021-03-05T20:25:39-06:00 2020-06-30 770076647 DAMITZ BROOKS NIGHTINGALE 200 EAST CARRILLO STREET SUITE 303 SANTA BARBARA CA 93101 990 2019-07-01 953797404 THE LAND TRUST FOR SANTA BARBARA COUNTY LAND 8059664520 PO BOX 91830 SANTA BARBARA CA 93190 SCOTT VAN DER KAR BOARD PRESIDENT 8059664520 2021-02-22 1 CATHERINE MACAULAY P00178796 8059631837 2019 2022-09-23 18:48:47Z SCOTT VAN DER KAR PO BOX 91830 SANTA BARBARA CA 93190 5994221 0 X WWW.SBLANDTRUST.ORG X 1982 CA TO CONSERVE NATURAL RESOURCES, AGRICULTURAL LAND & OPEN SPACES FOR PRESENT & FUTURE GENERATIONS. 15 15 15 517 0 0 2656524 5176824 18883 120757 318925 254749 33647 38685 3027979 5591015 0 5060173 0 0 897271 1067146 0 0 350970 1138306 2733517 2035577 8860836 992402 -3269821 17894282 14788691 137859 200806 17756423 14587885 X THE LAND TRUST FOR SANTA BARBARA COUNTY CONSERVES NATURAL RESOURCES, AGRICULTURAL LAND, AND OPEN SPACES FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. THE LAND TRUST HAS SERVED THE PEOPLE OF SANTA BARBARA COUNTY FOR MORE THAN 30 YEARS BY COLLABORATING WITH WILLING LANDOWNERS TO CONSERVE IMPORTANT PROPERTIES FOR COMMUNITY BENEFIT. OUR WORK RESTORES NATURAL HABITAT, PRESERVES AGRICULTURE, ENHANCES RECREATION ACCESS AND PROVIDES EDUCATION AND PROGRAMS TO INSPIRE, ENTERTAIN, AND ENLIGHTEN PEOPLE OF ALL AGES FROM ALL WALKS OF LIFE. 0 0 5277582 5060173 12166 THE LTSBC CONSERVES LAND IN PERPETUITY FOR NATURAL RESOURCE PROTECTION, PRESERVATION OF AGRICULTURE, AND FOR RECREATION THROUGH CONSERVATION EASEMENT AND FEE TITLE TRANSACTIONS. WE ENGAGE IN PUBLIC EDUCATION, LAND USE AND INTERPRETIVE PROGRAMS IN SERVICE TO OUR MISSION. WE OWN THE FOLLOWING NATURE PRESERVES: CARPINTERIA SALT MARSH PRESERVE, ARROYO HONDO PRESERVE, CORONADO BUTTERFLY PRESERVE AND HOT SPRINGS CANYON. 193670 83619 LTSBC CONDUCTS ANNUAL MONITORING AND COMPLIANCE ACTIVITIES ON ALL OF OUR FEE TITLE AND CONSERVATION EASEMENT PROPERTIES TO ENSURE THE CONSERVATION VALUES ARE PRESERVED. 2499212 24972 LTSBC ENGAGES IN THE ACQUISITION OF CONSERVATION LAND AND EASEMENT INTERESTS. WE CONDUCT GENERAL OUTREACH WITHIN THE COUNTY TO POTENTIAL TRANSACTION PARTNERS AND LANDOWNERS. WE RESPOND TO LANDOWNER AND AGENCY INQUIRIES AND PARTNER WITH OTHER CONSERVATION ORGANIZATIONS IN FURTHERANCE OF OUR MISSION. 143259 THE STRATEGIC PLAN/CONSERVATION BLUEPRINT IS A COLLABORATIVE UNDERTAKING TO PROVIDE A COUNTY-WIDE, SCIENCE-BASED, DECISION-MAKING PLATFORM FOR CONSERVATION AND LAND PROTECTION TO IDENTIFY OPPORTUNITIES AND NEEDS FOR LAND CONSERVATION, RESTORATION AND STEWARDSHIP. 143259 8113723 1 1 0 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 20 0 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X LISA MACKER 8059664520 1530 CHAPALA STREET A SANTA BARBARA CA 93101 SCOTT VAN DER KAR PRESIDENT 4.00 X X 0 0 0 JIM HAMMOCK VICE PRESIDENT 3.00 X X 0 0 0 JAMES PHILLIPPI VICE PRESIDENT 3.00 X X 0 0 0 WARREN MILLER SECRETARY 3.00 X X 0 0 0 JOE WEILAND TREASURER 3.00 X X 0 0 0 GREGORY PARKER TRUSTEE 3.00 X 0 0 0 KENNETH MARSHALL TRUSTEE 2.00 X 0 0 0 TRES RIORDAN TRUSTEE 2.00 X 0 0 0 MAURIE MCGUIRE TRUSTEE 2.00 X 0 0 0 BRAD LUNDGREN TRUSTEE 2.00 X 0 0 0 SHERI OVERALL TRUSTEE 2.00 X 0 0 0 HENRY GLASHEEN TRUSTEE 2.00 X 0 0 0 CHRISTINE RIESENFELD TRUSTEE 2.00 X 0 0 0 CAROLYN CHANDLER TRUSTEE 2.00 X 0 0 0 LAUREL PEREZ TRUSTEE 2.00 X 0 0 0 CHARLES WORK EXECUTIVE DIRECTOR (7/1/19-6/8/20) 40.00 X 201754 0 24299 LISA MACKER OPERATIONS MANAGER 24.00 X 38632 0 5321 CARRIE MULLEN INTERIM ED (6/9/20-6/30/20) 40.00 X 96952 0 12922 LESLIE CHAN DEPUTY EXECUTIVE DIRECTOR 40.00 X 106748 0 10774 BRUCE REITHERMAN CONSERVATION DIRECTOR 40.00 X 103019 0 13456 547105 0 66772 3 0 1 0 0 76185 2090829 3009810 1509758 5176824 GOVERNMENT GRANTS 713990 119926 119926 HIKING AND TOUR FEES 713990 831 831 120757 205649 205649 38756 0 38756 38756 38756 450200 401100 49100 49100 49100 2035 2106 -71 -71 5591015 120757 0 293434 5060173 5060173 434806 263153 86961 84692 461238 204698 123612 132928 108065 56424 25396 26245 63037 32913 14814 15310 68178 64391 3787 30000 30000 20859 11167 9692 230418 174738 50135 5545 6487 1179 5308 86105 38814 16411 30880 30503 20185 1261 9057 47186 29372 6616 11198 5796 3672 1258 866 32291 3802 1762 26727 12053 1197 10856 25665 20510 5155 ACQUISITION EXPENSE 1951884 1951884 IMPROVEMENTS 178348 170975 7248 125 PROGRAMS AND MATERIALS 7744 5655 2089 8860836 8113723 396143 350970 638 1733 4355841 6267344 468536 389733 115342 58650 9915 48464 101541 71724 6041869 29817 3717330 4039101 2287659 2690207 4923 0 892229 1263642 17894282 14788691 64611 111294 450 450 11347 72798 77715 137859 200806 X 5489493 7052822 12266930 7535063 17756423 14587885 17894282 14788691 -3269821 101283 0 X 0 1 X 1 0 X 10877183 4416400 8386560 2656524 5176824 31513491 10877183 4416400 8386560 2656524 5176824 31513491 8302017 23211474 46041 50533 271422 229015 244405 841416 32354907 232589 0.71740 0.75580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 44 27461.00 1 1 1873.00 143259 4162380 1431976 118472 228681 5484147 5141050 -711233 185930 453367 4162380 3778001 1647312 105034 389297 5141050 2852048 184174 915141 173362 3778001 3237351 100502 -5265 232590 247950 2852048 0.70500 0.26500 0.03000 0 0 44 44 60559 47372 13187 40938 24352 16586 29817 TIFF 2690207 F 2690207 REAL ESTATE - EXECUTIVE DIRECTOR HOUSING 1263642 1263642 ACCRUED LIABILITIES 62119 DEPOSITS RECEIVED 15596 77715 X 5705229 101283 33790 135073 5570156 20859 20859 5591015 8873767 33790 33790 8839977 20859 20859 8860836 PART II, LINE 5: MONITORING & INSPECTION - THE ORGANIZATION MONITORS ITS EASEMENT PROPERTIES REGULARLY, AT LEAST ANNUALLY, IN A MANNER APPROPRIATE TO THE SIZE AND RESTRICTIONS OF EACH PROPERTY, AND KEEPS DOCUMENTATION SUCH AS RECORDS, UPDATED PHOTOGRAPHY AND MAPS OF EACH MONITORING ACTIVITY. VIOLATIONS & ENFORCEMENT - THE CONSERVATION DIRECTOR WILL REPORT MINOR AND MAJOR EASEMENT VIOLATIONS TO THE EXECUTIVE DIRECTOR AS SOON AS POSSIBLE AFTER THE SITE VISIT. IF A MINOR VIOLATION, THE EXECUTIVE DIRECTOR MAY AUTHORIZE A CORRECTIVE PLAN OF ACTION. THE CONSERVATION DIRECTOR WILL TRACK AND REPORT TO THE EXECUTIVE DIRECTOR WHEN THE VIOLATION HAS BEEN CORRECTED, AND DOCUMENT THE CORRECTION APPROPRIATELY IN THE MONITORING BINDER. IF A MAJOR VIOLATION, THEN THE EXECUTIVE DIRECTOR WILL NOTIFY THE BOARD PRESIDENT IMMEDIATELY. MAJOR VIOLATIONS AND SUBSEQUENT FOLLOW-UP ACTIONS WILL BE REPORTED TO THE LAND COMMITTEE OR BOARD OF TRUSTEES AT THE NEXT MEETING, WITH RECOMMENDATIONS FOR FURTHER ACTION AS APPROPRIATE. IN ADDITION, THE ORGANIZATION MAINTAINS CONSERVATION EASEMENT INSURANCE THROUGH NON-PROFIT TERRAFIRMA RRG, TO HELP FUND ANY ACTIONS THAT MAY BE REQUIRED TO ENFORCE COMPLIANCE OF EASEMENTS OR DEFEND ENCROACHMENTS ON PROPERTY HELD IN FEE TITLE BY THE LAND TRUST. PART II, LINE 9: PROPERTY HELD FOR CONSERVATION PURPOSES INCLUDES PURCHASED OR DONATED PROPERTIES TO BE SOLD OR TRANSFERRED TO GOVERNMENTAL AGENCIES OR OTHER INDIVIDUALS AND ORGANIZATIONS FOR CONSERVATION PURPOSES OR MAINTAINED AS A NATURE PRESERVE. FEE SIMPLE LAND PURCHASES ARE STATED AT THE LESSER OF COST OR FAIR MARKET VALUE. DONATED PROPERTIES ARE INITIALLY RECORDED AT THEIR APPRAISED VALUES AT THE DATE OF CONTRIBUTION, AND ARE CARRIED AT THE LOWER OF THIS AMOUNT OR FAIR MARKET VALUE. CONSERVATION EASEMENTS ARE REPORTED AT APPRAISED VALUE ON OUR REVENUE AND EXPENSE STATEMENTS, AND AS AN EQUIVALENT EXPENSE. CONSERVATION EASEMENTS ARE TREATED AS OBLIGATIONS AND ARE RECORDED AS PROPERTY HELD FOR CONSERVATION PURPOSES AS $1 EACH ON OUR BALANCE SHEET AND ALSO PERMANENTLY RESTRICTED NET ASSETS. ALL NATURE RESERVE LAND AND BUILDINGS HAVE FAIR VALUES OF $0 DUE PRIMARILY TO SALE RESTRICTIONS. PART V, LINE 4: THE LAND TRUST HOLDS NUMEROUS ENDOWMENTS TO SUPPORT THE MONITORING, MAINTENANCE OF PROPERTIES AND FISCAL HEALTH OF THE ORGANIZATION. ENDOWMENTS ARE INVESTED TO MAINTAIN THE PURCHASING POWER OF THE ORIGINAL PRINCIPLE AND ARE SUPPLEMENTED WITH EACH ADDITIONAL PROPERTY OR CONSERVATION EASEMENT WE ACQUIRE. OUR STEWARDSHIP ENDOWMENT MAY ALSO BE UTILIZED AS A LEGAL DEFENSE FUND FOR THE ENFORCEMENT OF OUR CONSERVATION EASEMENTS. PART X, LINE 2: FINANCIAL ACCOUNTING STANDARDS BOARD'S ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, PRESCRIBES A THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE LAND TRUST FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN THE STATE OF CALIFORNIA. THE LAND TRUST'S TAX RETURNS FROM THE YEAR 2016 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2015 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE STATE OF CALIFORNIA. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS FOR ALL JURISDICTIONS IN WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN AND HAS DETERMINED THAT THE LAND TRUST HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE LAND TRUST IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, EXCISE OR OTHER TAXES. 0 CITY OF CARPINTERIA 5775 CARPINTERIA AVENUE CARPINTERIA CA 93013 952414438 CA MUNICIPAL CORP 5060173 BOOK VALUE VACANT LAND LOCATED AT 6351 CARPINTERIA AVENUE, CARPINTERIA, CA 93013 CONSERVATION PURPOSES 1 X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 CHARLES WORK EXECUTIVE DIRECTOR (7/1/19-6/8/20) 138799 0 31287 0 31668 0 6549 0 17750 0 226053 0 0 0 PART I, LINE 1A THE ORGANIZATION CO-OWNED A RESIDENCE WITH ITS PREVIOUS EXECUTIVE DIRECTOR, CHARLES WORK. THE ORGANIZATION'S PROPORTIONATE SHARE OF THE FAIR MARKET VALUE OF MR. WORK'S USE OF THE RESIDENCE WAS TREATED AS TAXABLE COMPENSATION TO MR. WORK AND INCLUDED IN HIS W-2 WAGES. PART I, LINE 7 THE ORGANIZATION PAID A DISCRETIONARY BONUS TO ITS EXECUTIVE DIRECTOR, CHARLES WORK. CHARLES WORK EXECUTIVE DIRECTOR 1263642 CO-OWNERS OF A RESIDENTIAL BUILDING THE LAND TRUST HOLDS FOR EXECUTIVE DIRECTOR HOUSING WHICH CHARLES WORK OCCUPIED DURING THE YEAR. ON JUNE 30, 2020 THE ORGANIZATION PURCHASED MR. WORK'S 30.77% INTEREST IN THE PROPERTY, AND THE ORGANIZATION NOW HAS 100% OWNERSHIP IN THE RESIDENCE. 0 CHARLES WORK EXECUTIVE DIRECTOR 365394 ON JUNE 30, 2020 THE ORGANIZATION PURCHASED CHARLES WORK'S 30.77% INTEREST IN THE CO-OWNED RESIDENTIAL BUILDING FOR EXECUTIVE DIRECTOR HOUSING WHICH MR. WORK PREVIOUSLY OCCUPIED. 0 X 10 1509758 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT PERFORMS A DETAILED REVIEW OF THE FORM 990 PRIOR TO FORWARDING THE TAX RETURN TO THE FINANCE COMMITTEE FOR ITS REVIEW. THE BOARD OF TRUSTEES RECEIVES THE FORM 990 PRIOR TO FILING THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ADOPTED CONFLICT OF INTEREST POLICY REQUIRES ANNUAL WRITTEN DISCLOSURE BY EVERY TRUSTEE, EMPLOYEE, AND COMMITTEE MEMBER WHO SERVES ON A DECISION MAKING COMMITTEE. A DISCLOSURE FORM IS SENT TO EACH PERSON AND RETURNED BY MAIL TO THE PRESIDENT OF THE BOARD OF TRUSTEES. THE PRESIDENT REVIEWS EACH DISCLOSURE FORM AND IS RESPONSIBLE FOR INFORMING EACH COMMITTEE CHAIR, AND FULL BOARD WHEN APPROPRIATE, OF ANY POTENTIAL CONFLICTS OF INTEREST. RESOLUTION OF ANY IDENTIFIED CONFLICT IS DOCUMENTED IN THE BOARD OR COMMITTEE MINUTES, WITH REQUIRED RECUSAL FROM DISCUSSION/DELIBERATION, A FORMAL RESOLUTION OR OTHER CORRESPONDENCE AS APPROPRIATE TO THE NATURE OF THE CONFLICT. DURING THE COURSE OF THE YEAR WHEN A NEW PROJECT OR FINANCIAL MATTER IS PRESENTED TO THE BOARD OR A COMMITTEE, MEMBERS ARE ASKED AT THAT TIME WHETHER THERE IS ANY CONFLICT OF INTEREST AND APPROPRIATE ACTION IS TAKEN TO MITIGATE OR AVOID PARTICIPATION IN COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. IN ESTABLISHING COMPENSATION, COMPARATIVE DATA FROM THE NATIONAL LAND TRUST ALLIANCE COMPENSATION SURVEY AND THE SOUTHERN CALIFORNIA COMPENSATION AND BENEFITS SURVEY COMPILED BY THE CENTER FOR NONPROFIT MANAGEMENT WAS CONSIDERED BY THE EXECUTIVE COMMITTEE. THE SALARY SCHEDULE IS AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES UPON REQUEST. IN ADDITION, THE BOARD CONSIDERS THE BENEFIT PACKAGE DETAILS OFFERED BY OTHER ORGANIZATIONS AND THE RECOMMENDATIONS OF AN INDEPENDENT EXECUTIVE RECRUITING CONSULTANT FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ADOPTED THE NATIONAL STANDARDS AND PRACTICES OF THE LAND TRUST ALLIANCE (LTA). A LINK IS PROVIDED TO THE LTA WEBSITE WHERE THE STANDARDS AND PRACTICES CAN BE FOUND. OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND OTHER ADOPTED POLICIES OF THE ORGANIZATION ARE PROVIDED TO ANY MEMBER OF THE PUBLIC UPON REQUEST.