2019-02-14T22:52:32-06:00 2018-03-31 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2017-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 DAVE KOEHLER EXECUTIVE DIRECTOR 7075266930 2019-02-12 1 KATY BROWN P00650274 9257902600 2019-01-31 38.111.205.16 2019-02-12 12:31:59 PS P F5FB8C0FDA240AA2D0EC4EBDAD9DEA85C7008270 F5FB8C0FDA240AA2D0EC4EBDAD9DEA85C7008270 2017 2019-02-21 02:37:17Z DAVE KOEHLER 822 FIFTH STREET SANTA ROSA CA 95404 9034129 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. 18 18 42 215 0 0 2232526 5226586 16666 237188 242341 -3329 58634 736577 2550167 6197022 1869053 1514240 0 0 756061 3080755 0 0 903683 1958150 2601845 4583264 7196840 -2033097 -999818 41799734 41217464 4442824 4630879 37356910 36586585 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 5301358 1514240 274825 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.- ASSESSED PROPERTY AND LAND DAMAGE ON OUR PROPERTIES RESULTING FROM THE CATASTROPHIC FIRES OF OCTOBER, 2017. BEGAN RECOVERY EFFORTS AND ENLARGED SCOPE OF FIRE ECOLOGY EFFORTS ON OUR PRESERVES.- MANAGED 16 PROPERTIES COVERING OVER 3,800 ACRES TO PRESERVE, RESTORE AND MONITOR THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.- MONITORED 44 CONSERVATION EASEMENTS COVERING OVER 7,000 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.- ACQUIRED THE 162-ACRE SANTA ROSA CREEK HEADWATERS PROPERTY, WHICH WILL BE ADDED TO HOOD MOUNTAIN REGIONAL PARK AND OPEN SPACE PRESERVE.- PARTNERED WITH THE AG + OPEN SPACE DISTRICT TO ACQUIRE THE 978 ACRE GRAVELLY LAKE CONSERVATION EASEMENT.- 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 SCHOOL CHILDREN 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. 5301358 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 64 0 1 42 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAUL DEMARCO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 DENNY VAN NESS CHAIRMAN 3.00 X X 0 0 0 NEAL FISHMAN VICE CHAIR 2.00 X X 0 0 0 ROBERT BRENT SECRETARY 2.00 X X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 WENDY SMIT BOARD MEMBER 2.00 X 0 0 0 ALLISON SANFORD BOARD MEMBER 2.00 X 0 0 0 MARIE ANDEL BOARD MEMBER(STARTING 03/17) 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 KEN FREEMAN BOARD MEMBER 2.00 X 0 0 0 SCOTT HAFNER BOARD MEMBER(STARTING 03/17) 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 PERRY KARSEN 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(STARTING 03/17) 2.00 X 0 0 0 FRED REID BOARD MEMBER(THRU 05/17) 2.00 X 0 0 0 DAVID KOEHLER EXECUTIVE DIRECTOR 40.00 X X 165775 0 21553 PAUL DEMARCO CFO 40.00 X X 113445 0 23060 WENDY ELIOT CONSERVATION DIRECTOR 40.00 X 129683 0 13218 ROBERT NEALE STEWARDSHIP DIRECTOR 40.00 X 112892 0 19084 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 102813 0 5326 JOHN MCCAULL LAND ACQUISTION PROGRAM MANAGER 40.00 X 107905 0 15159 732513 0 97400 6 0 1 0 CAMPBELL GRADING 7510 CONDE LANE WINDSOR CA 95492 PROFESSIONAL SERVICES 332805 POINT BLUE CONSERVATION SCIENCE 3820 CYPRESS DRIVE 11 PETALUMA CA 94954 PROFESSIONAL SERVICES 112021 DUCKS UNLIMITED 3074 GOLD CANAL DR RANCHO CORDOVA CA 95670 PROFESSIONAL SERVICES 106368 3 391743 4834843 61697 5226586 PROJECT REVENUE/FEES 541900 237188 237188 237188 214207 214207 276129 0 276129 276129 276129 1744571 875000 1720946 1116161 23625 -241161 -217536 -217536 NET INSURANCE PROCEEDS 900099 422811 422811 OTHER INCOME 900099 37637 37637 460448 6197022 274825 0 695611 1511015 1511015 3225 3225 323833 65967 184098 73768 2149689 1431800 297110 420779 412710 257628 87679 67403 194523 118797 35519 40207 16412 13809 2363 240 78025 78025 90733 90733 49522 31516 18006 335340 235493 59508 40339 75572 69552 1903 4117 219543 128886 16465 74192 44536 25875 10178 8483 643549 564128 56991 22430 37396 29109 1445 6842 36350 29050 1501 5799 237 237 211982 137690 28806 45486 59396 51022 8374 LAND RESTORATION 380294 380294 TOOLS & EQUIPMENT 124648 74248 35459 14941 MEALS & ENTERTAINMENT 124214 16610 52475 55129 BANK FEES & OTHER CHARG 46257 22311 11226 12720 27839 12363 4668 10808 7196840 5301358 991799 903683 844718 8650693 6185495 2494665 315373 514973 739482 940765 532110 11183 115443 134334 1073462 616245 611326 457217 5273030 9423613 193785 23198839 22380154 41799734 41217464 797742 981479 1449892 1942587 400000 19953 1795190 1686860 4442824 4630879 X 29950813 30052332 7406097 6524253 10000 37356910 36586585 41799734 41217464 X -999818 223265 6228 X X 0 1 X 1 0 X 5641742 8232209 4445579 2232526 5226586 25778642 5641742 8232209 4445579 2232526 5226586 25778642 11332976 14445666 466857 445757 495431 85102 490336 1983483 460448 460448 28222573 14367297 0.51180 0.61300 X PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION HAS CHANGED THEIR ACCOUNTING PERIOD AND FILED A SHORT YEAR TAX RETURN FOR THE PERIOD 1/1/17 THROUGH 3/31/17. AS SUCH, EACH TAX YEAR HAS BEEN PUSHED BACK ONE YEAR SINCE THERE ARE TWO 2017 TAX RETURNS. COLUMN 2013 REPRESENTS THE 2014 TAX YEAR. COLUMN 2014 REPRESENTS THE 2015 TAX YEAR. COLUMN 2015 REPRESENTS THE 2016 TAX YEAR. COLUMN 2016 REPRESENTS THE SHORT TAX YEAR OF 1/1/17 - 3/31/17. COLUMN 2017 REPRESENTS THE TAX YEAR OF 4/1/17 - 3/31/18. 0 90733 90733 7106107 7196840 509842 127461 0 0 660308 1000000 379163 509842 2549313 3823970 44000 47492 90733 182225 165077 250000 94791 127461 637329 955994 X X X 44 7098.00 0 1 1 3234.00 152008 710000 710000 0.98590 0.01410 0.00000 0 0 888274 468290 419984 126274 114995 11279 58914 32960 25954 457217 CONSERVATION LAND 21286047 PROPERTY SUBJECT TO USE OBLIGATIONS, LIFE ESTATE 1031681 SECURITY DEPOSITS 62426 22380154 USE OBLIGATION 590157 ADVANCE ON FUNDS 1089953 CUSTODIAL LIABILITIES 6750 1686860 6431151 223265 7861 6228 237354 6193797 3225 3225 6197022 7201476 7861 7861 7193615 3225 3225 7196840 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 XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 6,228. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS & ASSISTANCE INCLUDED IN REVENUE 3,225. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS & ASSISTANCE INCLUDED IN REVENUE 3,225. 1 SAN FRANCISCO STATE UNIVERSITY 3152 PARADISE DRIVE TIBURON CA 94920 931137247 501C(3) 50450 SEARS POINT RESTORATION MONITORING SONOMA RESOURCE CONSERVATION DISTRICT 1221 FARMERS LANE SANTA ROSA CA 94540 952863255 LOCAL GOVERNMENT 5000 POST-FOREST CONFERENCE WORK PLAN WILDLIFE CONSERVATION SOCIETY 2300 SOUTHERN BLVD BRONX NY 10460 131740011 501C(3) 62248 SCIENCE-BASED STEWARDSHIP OF RECREATION TO MAINTAIN WILDLIFE CONNECTIVITY DUCKS UNLIMITED 3074 GOLD CANAL DRIVE RANCHO CORDOVA CA 95670 135643799 501C(3) 55221 SEARS POINT RESTORATION MONITORING 4 0 PART I, LINE 2: SONOMA LAND TRUST FOLLOWS AN ANNUAL SUB-RECIPIENT REVIEW PROCESS. IT'S IN CONFORMANCE WITH THE UNIFORM GUIDANCE AND INCLUDES REVIEW OF AUDIT DOCS, PERFORMANCE AND COMPLIANCE WITH TERMS. X X X 0 0 0 0 0 0 0 0 0 DAVID KOEHLER EXECUTIVE DIRECTOR 165775 0 0 0 0 0 8280 0 13273 0 187328 0 0 0 X OTHER NON-CASH GOODS 25 39377 FMV X WINE 2 22320 FMV 1 0 1 1 PART I, COLUMN (B): THIS 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 6,228. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.