2020-02-14T16:30:22-06:00 2019-03-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BRYNE EXECUTIVE DIRECTOR 7075266930 2020-02-14 1 KATY BROWN P00650274 9257902600 2020-02-14 38.111.205.16 2020-02-14 13:22:09 MS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7777A0160DD75CFDDC16105D0C842EB02EF403B0 2018 2020-11-06 18:47:13Z EAMON O'BRYNE 822 FIFTH STREET SANTA ROSA CA 95404 7911613 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. 22 20 45 250 0 0 5226586 4319623 237188 177786 -3329 374898 736577 650895 6197022 5523202 1514240 799507 0 0 3080755 3370779 0 0 1059511 2601845 2799786 7196840 6970072 -999818 -1446870 41217464 39137373 4630879 4028137 36586585 35109236 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 4190247 799506 177786 ACQUISITION, STEWARDSHIP AND ON THE LAND PROGRAMS- CONTINUED WORK TO ENHANCE THE SONOMA VALLEY WILDLIFE CORRIDOR, INCLUDING STUDY OF WILDLIFE MOVEMENT PATTERNS. - CONTINUED COLLABORATION WITH COMMUNITY PARTNERS TO CREATE A PLAN FOR THE FUTURE USE OF THE SONOMA DEVELOPMENT CENTER A CRITICAL LINK IN THE HABITAT CORRIDOR ON THE EASTERN SLOPE OF SONOMA MOUNTAIN.- CONTINUED LONG-TERM ECOLOGICAL MONITORING OF SEARS POINT WETLANDS RESTORATION PROJECT AND CONTINUED NATIVE HABITAT PLANTING PROJECT.- BEGAN LEADING THE SONOMA VALLEY WILDLANDS COLLABORATIVE TO COORDINATE LANDSCAPE-SCALE FIRE AND VEGETATION MANAGEMENT PROJECTS IN THE SONOMA VALLEY REGION.- MANAGED 18 PROPERTIES COVERING OVER 4,000 ACRES TO PRESERVE, RESTORE AND MONITOR THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.- MONITORED 54 CONSERVATION EASEMENTS COVERING OVER 7,200 ACRES TO ENSURE THE TERMS OF THE EASEMENTS ARE UPHELD AND THE CONSERVATION VALUES ARE PROTECTED.- CONTINUED COLLABORATION WITH THE SANTA ROSA SOUTHEAST GREENWAY CAMPAIGN TO PROTECT 52 ACRES FORMERLY SLATED FOR AN EXTENSION TO HIGHWAY 12 WITHIN THE CITY OF SANTA ROSA.- ADVANCED PORTFOLIO OF LAND PROTECTION PROJECTS THROUGHOUT SONOMA COUNTY.- SECURED FUNDING AND LAUNCHED THE SONOMA CREEK BAYLANDS RESTORATION STRATEGY.- TEAMED UP WITH GRADUATE STUDENTS TO CONDUCT BIOLOGICAL STUDIES OF SLT PROPERTIES, PROVIDED ENVIRONMENTAL EDUCATION OPPORTUNITIES FOR SCHOOLCHILDREN AND OFFERED PUBLIC HIKES.- ENGAGED OVER A THOUSAND PEOPLE IN THE COMMUNITY THROUGH OUTREACH, EDUCATION, HIKING AND VOLUNTEER OPPORTUNITIES THROUGHOUT THE YEAR.- CONDUCTED ITS FIRST SUMMER DAY CAMP, A BILINGUAL OUTDOOR RECREATION AND ENVIRONMENTAL EDUCATION PROGRAM, BAY CAMP, AT SEARS POINT. CHILDREN AGES 6 TO 13 LEARNED TO KAYAK, RODE BICYCLES EACH DAY, AND EXPLORED THE RESTORED TIDAL MARSH. 4190247 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 75 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 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 ROBERT BRENT VICE CHAIR 2.00 X X 0 0 0 PERRY KARSEN VICE CHAIR 2.00 X X 0 0 0 WENDY SMIT SECRETARY (START 5/18) 2.00 X X 0 0 0 MARIE ANDEL BOARD MEMBER 2.00 X 0 0 0 DENNY VANNESS BOARD MEMBER 2.00 X 0 0 0 NEAL FISHMAN BOARD MEMBER 2.00 X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 ELLIE RILLA BOARD MEMBER 2.00 X 0 0 0 TIM PORTWOOD BOARD MEMBER 2.00 X 0 0 0 SCOTT HAFNER BOARD MEMBER 2.00 X 0 0 0 STEVEN HIGHTOWER BOARD MEMBER 2.00 X 0 0 0 HAL HINKLE BOARD MEMBER 2.00 X 0 0 0 PETER MATTSON BOARD MEMBER 2.00 X 0 0 0 PETER VANALYEA BOARD MEMBER 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 KEN FREEMAN BOARD MEMBER (THRU 5/18) 2.00 X 0 0 0 JENNIFER BICE BOARD MEMBER (START 11/18) 2.00 X 0 0 0 PHIL JENSEN BOARD MEMBER (START 8/18) 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER (START 11/18) 2.00 X 0 0 0 DAVID KOEHLER E.D. THRU 10/2019 40.00 X X 169054 0 17971 PAUL DEMARCO CFO (THRU 12/2018) 40.00 X X 117065 0 23347 MICHAEL J RIZZO CFO (START 01/19) 40.00 X 0 0 0 WENDY ELIOT CONSERVATION DIRECTOR 40.00 X 134234 0 8130 ROBERT NEALE III STEWARDSHIP DIRECTOR 40.00 X 121074 0 15543 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 130440 0 13771 JOHN MCCAULL LAND ACQUISTION PROGRAM MA 40.00 X 111366 0 12728 DEIRDRE HOLBROOK DONOR ENGAGEMENT OFF. 40.00 X 101662 0 16572 884895 0 108062 7 0 1 0 GUERRERO FENCING INC 5275 HESSEL ROAD SEBASTOPOL CA 95472 FENCING 293782 CHROMAGRAPHICS 440 TESCONI CIRCLE SANTA ROSA CA 95401 GRAPHIC DESIGN 119467 PORTOLA SYSTEMS PO BOX 361 SEBASTOPOL CA 95473 INFORMATION TECHNOLOGY 114795 POINT BLUE CONSERVATION SCIENCE 3820 CYPRESS DRIVE 11 PETALUMA CA 94954 IRRIGATION & PLANTING 113482 4 349143 3970480 177972 4319623 PROJECT REVENUE/FEES 541900 177786 177786 177786 295558 295558 308389 0 308389 308389 308389 2467751 2388411 79340 79340 79340 NET INSURANCE PROCEEDS 900099 326434 326434 OTHER INCOME 900099 16072 16072 342506 5523202 177786 0 1025793 791001 791001 8506 8506 992957 403075 327437 262445 1817938 1169410 358385 290143 74324 48418 14182 11724 269531 171167 54971 43393 216029 122336 52794 40899 699053 366937 273952 58164 85704 79549 5979 176 65256 65256 102367 56755 45612 50230 50230 205188 196269 4671 4248 96393 6403 85546 4444 228120 52315 63747 112058 234586 106321 83291 44974 207137 98630 60632 47875 50246 38712 2231 9303 143972 49139 36212 58621 203128 111538 45955 45635 69918 59654 10264 LAND RESTORATION 198478 198478 TOOLS & EQUIPMENT 77215 42451 13682 21082 BAD DEBT EXPENSE 50000 50000 LICENSES AND FEES 22224 7934 13291 999 10571 5249 1994 3328 6970072 4190247 1720314 1059511 844718 172128 6185495 5220120 315373 429870 739482 990983 532110 522921 11183 6850 134334 123579 1167311 765228 457217 402083 9423613 7344529 193785 195885 22380154 23728425 41217464 39137373 981479 511541 1942587 1778356 19953 19953 1686860 1718287 4630879 4028137 X 30052332 30066371 6524253 4809701 10000 233164 36586585 35109236 41217464 39137373 X -1446870 -35403 4924 X X 0 1 X 1 0 X 8232209 4445579 2232526 5226586 4319623 24456523 8232209 4445579 2232526 5226586 4319623 24456523 6491353 17965170 445757 495431 85102 490336 603947 2120573 460448 342506 802954 27380050 6358610 0.65610 0.51180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 102368 102368 6867704 6970072 498504 124626 0 0 1000000 379163 509842 498504 2387509 3581264 47492 90733 102368 240593 250000 94791 127461 124626 596878 895317 X X X 44 7098.00 0 1 1 3234.00 277458 710000 222000 21457 953457 710000 710000 0.75550 0.24450 0.00000 0 0 888275 595185 293090 83964 79650 4314 195072 90393 104679 402083 CONSERVATION LAND 22584326 PROPERTY SUBJECT TO USE OBLIGATIONS, LIFE ESTATE 1015606 SECURITY DEPOSITS 128493 23728425 USE OBLIGATION 583386 ADVANCE ON FUNDS 1131151 CUSTODIAL LIABILITIES 3750 1718287 X 5442168 -35403 8180 4924 -22299 5464467 50230 8505 58735 5523202 6919517 8180 8180 6911337 50230 8505 58735 6970072 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, 2019 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 4,924. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS & ASSISTANCE INCLUDED IN REVENUE 8,505. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS & ASSISTANCE INCLUDED IN REVENUE 8,505. 1 SAN FRANCISCO STATE UNIVERSITY 3152 PARADISE DRVE TIBURON CA 94920 931137247 501(C)(3) 20048 SEARS POINT RESTORATION MONITORING WILDLIFE CONSERVATION SOCIETY 2300 SOUTHERN BLVD BRONX NY 10460 131740011 501(C)(3) 37402 SCIENCE-BASED STEWARDSHIP OF RECREATION TO MAINTAIN WILDLIFE CONNECTIVITY THE WILDANDS CONSERANCY 39611 OAK GLEN ROAD BLDG 12 OAK GLEN CA 92399 330676450 501(C)(3) 7500 PRESERVE TRAILHEAD STEWARD SALARY COST SHARE FRIENDS OF SONOMA COUNTY PARKS 5241 OLD REDWOOD HIGHWAY 2 SANTA ROSA CA 95403 527 10000 CONTRIBUTION IN SUPPORT OF REGIONAL PARKS NOVEMBER 18 BALLOT MEASURE 3 1 SCHOLARSHIPS 42 8505 FMV BAY CAMP SCHOLARSHIP 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 0 0 0 0 0 0 0 0 0 DAVID KOEHLER E.D. THRU 10/2019 169054 0 0 0 0 0 8404 0 9567 0 187025 0 0 0 X 27 177972 X OTHER NON-CASH GOODS 9 170466 FMV X WINE 1 19696 FMV 0 1 1 PART I, COLUMN (B): THE NUMBER REPRESENTS 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 4,924. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.