2020-04-09T16:15:16-05:00 2019-06-30 770076647 DAMITZ BROOKS NIGHTINGALE 200 EAST CARRILLO STREET SUITE 303 SANTA BARBARA CA 93101 990 2018-07-01 953797404 THE LAND TRUST FOR SANTA BARBARA COUNTY LAND 8059664520 PO BOX 91830 SANTA BARBARA CA 93190 SCOTT VAN DER KAR CURRENT BOARD PRESIDENT 8059664520 2020-03-16 1 CATHERINE MACAULAY P00178796 8059631837 216.64.156.34 2020-03-16 13:25:23 PD P 8796E0D411F6F8D28F9C80C4E5B2E09B4D49BF66 D4F89E78E465368889BB483E491D42BE848D7349 2018 2020-09-22 18:59:49Z CHARLES WORK PO BOX 91830 SANTA BARBARA CA 93190 6195030 0 X WWW.SBLANDTRUST.ORG X 1982 CA TO CONSERVE NATURAL RESOURCES, AGRICULTURAL LAND & OPEN SPACES FOR PRESENT & FUTURE GENERATIONS. 16 16 10 656 0 0 8386560 2656524 4713 18883 483274 318925 4317 33647 8878864 3027979 0 0 0 0 747734 897271 0 0 286849 6850110 1138306 7597844 2035577 1281020 992402 16971916 17894282 240962 137859 16730954 17756423 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 BENEIFT. 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 186424 18883 PROPERTY MANAGEMENT, NATURAL RESOURCE CONSERVATION, PUBLIC EDUCATION, INTERPRETIVE AND RECREATIONAL ACCESS PROGRAMS ON FIVE NATURE PRESERVES OWNED. 162940 ANNUAL MONITORING AND COMPLIANCE ACTIVITIES ON ALL FEE AND CONSERVATION EASEMENT PROPERTY. 1065423 ACQUISITION OF CONSERVATION LAND AND EASEMENT INTERESTS. GENERAL OUTREACH AND RESPONSE TO LANDOWNER INQUIRIES. 146285 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. 146285 1561072 1 1 0 0 0 0 1 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 1 9 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 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 GREGORY PARKER 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 SCOTT VAN DER KAR TREASURER 3.00 X X 0 0 0 CAROLYN CHANDLER TRUSTEE 2.00 X 0 0 0 HENRY GLASHEEN TRUSTEE 2.00 X 0 0 0 ERIK GREGERSEN TRUSTEE 2.00 X 0 0 0 BRAD LUNDGREN TRUSTEE 2.00 X 0 0 0 KENNETH MARSHALL TRUSTEE 2.00 X 0 0 0 MAURIE MCGUIRE TRUSTEE 2.00 X 0 0 0 RICHARD NAGLER TRUSTEE 2.00 X 0 0 0 SHERI OVERALL TRUSTEE 2.00 X 0 0 0 LAUREL PEREZ TRUSTEE 2.00 X 0 0 0 CHRISTINE RIESENFELD TRUSTEE 2.00 X 0 0 0 JOSEPH WEILAND TRUSTEE 2.00 X 0 0 0 CHARLES WORK EXECUTIVE DIRECTOR 40.00 X 152053 0 20477 JUDY JENNINGS ACCOUNTING MANAGER (7/1/18-5/2/19) 24.50 X 76368 0 6731 LISA MACKER ACCOUNTING MANAGER (4/27/19-6/30/19) 24.50 X 0 0 0 228421 0 27208 1 0 1 0 0 82852 2573672 532787 2656524 GOVERNMENT ASSISTANCE 900099 11233 11233 HIKING AND TOUR FEES 713990 7650 7650 18883 196414 196414 32601 0 32601 32601 32601 3288685 3166174 122511 122511 122511 1923 877 1046 1046 3027979 18883 0 352572 313714 212158 51052 50504 445961 308998 30502 106461 82505 56600 8858 17047 55091 37794 5914 11383 48339 46982 1357 25000 25000 11565 8674 2891 173403 140340 21099 11964 12789 7179 323 5287 60476 27176 1501 31799 20967 13675 1180 6112 54437 33930 12832 7675 19447 14320 4244 883 42156 8022 1248 32886 405 405 11410 1371 10039 20653 14467 6186 ACQUISITION EXPENSE 500000 500000 IMPROVEMENTS 127074 124270 2791 13 PROGRAMS AND MATERIALS 10185 5116 234 4835 2035577 1561072 187656 286849 755 638 3724860 4355841 189356 468536 334778 115342 8195 9915 6102601 60732 6045264 6041869 3599015 3717330 2263015 2287659 4923 4923 801755 892229 16971916 17894282 178470 64611 450 450 62042 72798 240962 137859 X 5104511 5489493 10425402 11065908 1201041 1201022 16730954 17756423 16971916 17894282 992402 33067 0 X 0 1 X 1 0 X 1370591 10877183 4416400 8386560 2656524 27707258 1370591 10877183 4416400 8386560 2656524 27707258 6087452 21619806 286281 46041 50533 271422 229015 883292 16459 16459 28607009 111903 0.75580 0.72470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 42 27343.00 0 0 1 1 1236.00 162940 5141050 -711233 185930 453367 4162380 3778001 1647312 105034 389297 5141050 2852048 184174 915141 173362 3778001 3237351 100502 -5265 232590 247950 2852048 3107742 302739 -8998 164132 3237351 0.67000 0.29000 0.04000 0 0 6000042 6000042 61620 44008 17612 40939 16724 24215 6041869 TIFF 2287659 F 2287659 ACCRUED LIABILITIES 60032 DEPOSITS RECEIVED 12766 72798 X 3177126 33067 40925 86720 160712 3016414 11565 11565 3027979 2151657 40925 86720 127645 2024012 11565 11565 2035577 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 SHOULD 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 SHOULD 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 2015 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2014 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FEMA REIMBURSEMENT FOR DISASTER CLEANUP EXPENSES 86,720. PART XII, LINE 2D - OTHER ADJUSTMENTS: FEMA REIMBURSEMENT FOR DISASTER CLEANUP EXPENSES 86,720. PART V LINE 1B THE ORGANIZATION DETERMINED THAT AS OF JUNE 30, 2018 BOARD DESIGNATED NET ASSETS TOTALING $1,081,968 WERE REPORTED AS BOARD DESIGNATED ENDOWMENT, HOWEVER, SHOULD HAVE BEEN REPORTED AS PART OF A BOARD DESIGNATED OPERATING RESERVE. THE JUNE 30, 2018 AMOUNTS IN THE JUNE 30, 2019 FINANCIAL STATEMENTS HAVE BEEN RECLASSIFIED TO CONFORM TO THE CURRENT YEAR PRESENTATION FOR COMPARABILITY PURPOSES. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 CHARLES WORK EXECUTIVE DIRECTOR 129798 0 2269 0 19986 0 4661 0 15816 0 172530 0 0 0 PART I, LINE 1A THE ORGANIZATION CO-OWNS A RESIDENCE WITH ITS EXECUTIVE DIRECTOR, CHARLES WORK. THE FAIR MARKET VALUE OF MR. WORK'S USE OF THE RESIDENCE IS 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 892229 CO-OWNERS OF A RESIDENTIAL BUILDING WHICH CHARLES WORK OCCUPIES, AND THE ORGANIZATION HAS A 69.23% OWNERSHIP IN THE RESIDENCE. 0 X 6 32787 FAIR MARKET VALUE X 1 500000 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 ADVISORY COUNCIL MEMBER WHO SERVES ON A DECISION MAKING COMMITTEE. A DISCLOSURE FORM IS SENT TO EACH PERSON AND RETURNED VIA E-MAIL OR BY HAND 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 OTHER BENEFITS OFFERED BY OTHER ORGANIZATIONS. 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.