2020-11-15T14:52:25-08:00 2019-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2019-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 KAY OGDEN Executive Director 2020-11-15 true Husne Siddiqui-Khan P01958878 9256030800 2019 2021-01-29 14:40:06Z KAY OGDEN PO BOX 755 BISHOP CA 93515 3798026 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. 13 12 9 200 0 5964707 3293658 500 195212 88540 143472 160020 160933 6213767 3793275 0 0 406209 507850 0 64259 235440 300027 641649 807877 5572118 2985398 9435763 12857424 44354 58237 9391409 12799187 ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (ESLT) WORKS WITH WILLING LANDOWNERS TO PRESERVE VITAL LANDS IN THE EASTERN SIERRA REGION FOR THEIR SCENIC, AGRICULTURAL, NATURAL, RECREATIONAL, HISTORICAL, AND WATERSHED VALUES. ESLT RECOGNIZES THAT THE LAND WE SHARE HAS LONG BEEN USED IN A VARIETY OF WAYS, AND WE WORK TO PRESERVE A HEALTHY BALANCE OF USES FROM RANCHING TO HIKING, WILDLIFE HABITATS TO FAVORITE FISHING SPOTS THAT CAN BE SUSTAINED FOREVER, ENSURING A STRONG LOCAL ECONOMY AND HEALTHY ENVIRONMENT FOR GENERATIONS TO COME. ESLT WORKS TO HELP FAMILIES IN THE FACE OF PRESSURES TO SUBDIVIDE THEIR WORKING FARMS AND RANCHES, WE WORK WITH LANDOWNERS TO 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 THAT HEARKENS BACK TO THE DAYS OF THE GREAT AMERICAN FRONTIER. AS AN ACCREDITED LAND TRUST, ESLT MEETS THE HIGHEST NATIONAL STANDARDS FOR false false 720123 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 18 YEARS OF SERVICE TO OUR COMMUNITY, ESLT HAS PROTECTED NEARLY 15,000 ACRES OF CRITICALLY-IMPORTANT WILDLIFE HABITAT, SCENIC MARVELS, AND AGRICULTURAL RESOURCES AGAINST THE THREAT OF POORLY-PLANNED DEVELOPMENT THROUGH OUR WORKING FARMS AND RANCHES AND CRITICAL HABITATS PROGRAMS. AND 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 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 SERVICES (NRCS) THROUGH THE REGIONAL CONSERVATION PARTNERSHIP PROGRAM (RCPP) . ESLT ALSO RECEIVED APPROXIMATELY $4,000,000 AWARD FROM NRCS AND APPROXIMATELY $1,000,000 FROM CALIFORNIAS STRATEGIC GROWTH COUNCILS SUSTAINABLE AGRICULTURE LAND CONSERVATION PROGRAM TO PURCHASE A CONSERVATION EASEMENT ON SCEIRINE POINT RANCH IN BRIDGEPORT VALLEY, CA.; WHICH WAS PROTECTED IN 2018. ESLT ALSO ORGANIZED FIFTEEN VOLUNTEER STEWARDSHIP DAYS HELPING TO REMOVE INVASIVE WEEDS, BITTERBRUSH PROTECTION AND RIVER AND HIGHWAY CLEANUPS. RESTORATION AND STEWARDSHIP BECAME A SPECIAL FOCUS OF ESLTS PRIORITIES AFTER THE ROUND FIRE BURNED NEARLY 7,000 ACRES, INCLUDING FOUR CONSERVATION EASEMENTS AND ESLTS OWN SMALL WILDLIFE PRESERVE. ESLTS COMMUNITY CONNECTIONS PROGRAM HELPED BRING LAND ETHIC AND CONSERVATION CONCEPTS TO OUR COMMUNITY THROUGHOUR SUNFLOWER GARDEN PROJECT (LOCAL THIRD-GRADERS LEARN ABOUT POLLINATORS, FOOD SYSTEMS, AND LOCAL FOOD) AND OUR EASTSIDE POLLINATOR GARDEN PROJECT (A CERTIFICATION PROCESS TO CREATE POLLINATOR-FRIENDLY GARDENS WITH NATIVE PLANTS. 720123 true true false false false false true true false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false true true false false false false false false false true 9 0 true 9 true false false false false false false false 0 false false false false false false false X 13 12 false 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 124100 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 William Bill Dunlap BOARD MEMBER 1.00 0.00 X 0 0 0 Brynn Pewtherer BOARD MEMBER 1.00 0.00 X 0 0 0 Cyd Jenefsky 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 Board Member-Em 1.00 0.00 X 0 0 0 124100 1 false false false 0 36103 3257555 254640 3293658 Settlement revenue 712120 195212 195212 195212 143472 143472 0 0 0 0 126484 4751 121733 0 0 other income 900099 39200 39200 39200 3793275 377884 0 0 0 0 124099 107311 5278 11510 0 294525 254681 12527 27317 0 55145 47684 2346 5115 34081 29470 1450 3161 0 23198 23198 17663 15981 1682 0 0 0 0 5887 5869 18 9177 7870 1307 9376 8949 300 127 0 24004 23315 10 679 5242 4416 59 767 0 11465 11240 225 7732 6450 91 1191 0 8966 8966 10835 10773 62 Land fees 39200 39200 Escrow fees, property taxes 32803 32803 Outside services 31395 28390 784 2221 Dues and fees 23339 23220 29 90 39745 30337 621 8787 807877 720123 23495 64259 1252673 309327 0 2735 35302 16908 0 0 0 0 7344 5067 4473927 21232 4211661 4452695 3928783 8070692 0 0 0 0 9435763 12857424 12248 7184 32106 51053 44354 58237 X 8816977 12020450 574432 778737 9391409 12799187 9435763 12857424 2985398 422380 X false true X true false X 351507 1306924 366125 5964707 3293658 11282921 19148 5515 500 234412 259575 0 0 0 370655 1306924 371640 5965207 3528070 11542496 0 3210768 2792748 6003516 3210768 2792748 6003516 5538980 9587 27525 48536 88540 143472 317660 0 9587 27525 48536 88540 143472 317660 0 0 380242 1334449 420176 6053747 3671542 11860156 0.46700 0.61450 0.02680 0.02120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 21 10 16 1 true false 3793275 12857424 X X false 4419822 4419822 54105 21232 32873 4452695 Accrued vacation payable 51053 51053 4247563 422380 27157 4751 454288 3793275 3793275 839785 27157 4751 31908 807877 807877 Part II, Line 5: Summarized Policy Conservation easements are perpetual agreements between the Trust and private or public landowners whereby the landowners agree to abide by certain restrictions designed to preserve the open space or conservation value of their land. The Trust accomplishes one of its primary program service objectives, land conservation, in part, by acquiring such easements. Conservation easements donated to or purchased by the Trust are not recognized as assets or revenues in the financial statements because the Trust does not have fee title to the properties and there are no expected future economic benefits. If purchased, the costs of conservation easements are expensed when the easements are acquired. Restricted contributions require the fulfillment of certain conditions as set forth by the donor. Failure to fulfill the conditions could result in the return of the funds to the donors. The Trust deems this contingency remote since by accepting the contributions and their terms it has accommodated the objectives of the organization to the provisions of the contributions. However in 2018, the organization received land that was donated to them with the FMV of $2,205,000.The land was put in their name and they have full title and use of the land.The Trust's management believes the organization has complied with the terms of all contributions. Part II, Line 9: Organization Reporting of conservation easements. As of December 31, 2018, the Trust held the easements of 10,824 acres (note H of 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, 2018, are designated for conservation in the amount of $4,169,822. The amount represents the 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 and donors for the following purposes: Stewardship, Tambour, Preserve it Now & Others.Restricted contributions require the fulfillment of certain conditions as set forth by the donor. Failure to fulfill the conditions could result in the return of the funds to the donors. 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 $4751 Part XII, Line 2d: Other expenses and losses per audited F/S Direct Fundraising Expenses $4751 X X X X X false Lands and Legacy 126484 126484 4751 126484 126484 4751 4751 121733 X 1 250000 FMV X Gifts &Supplies 27 4640 FMV false false false 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.