2019-03-14T17:09:00-05:00 2018-06-30 770076647 DAMITZ BROOKS NIGHTINGALE 200 EAST CARRILLO STREET SUITE 303 SANTA BARBARA CA 93101 990 2017-07-01 953797404 THE LAND TRUST FOR SANTA BARBARA COUNTY LAND 8059664520 PO BOX 91830 SANTA BARBARA CA 93190 GREGORY PARKER BOARD PRESIDENT 8059664520 2019-03-12 1 CATHERINE MACAULAY P00178796 8059631837 216.64.156.34 2019-03-12 14:04:29 PD P 59AA566807AE115F1BC5C21457E80B5F439BF67C D4F89E78E465368889BB483E491D42BE848D7349 2017 2019-02-21 02:37:17Z GREGORY PARKER PO BOX 91830 SANTA BARBARA CA 93190 13593302 0 X WWW.SBLANDTRUST.ORG X 1982 CA TO PRESERVE, RESTORE AND ENHANCE OPEN SPACE, NATURAL RESOURCES AND AGRICULTURAL LANDS 15 15 9 761 0 0 4416400 8386560 7025 4713 217195 483274 13490 4317 4654110 8878864 0 0 0 0 686660 747734 0 0 224011 987038 6850110 1673698 7597844 2980412 1281020 15717195 16971916 151465 240962 15565730 16730954 X THE LAND TRUST FOR SANTA BARBARA COUNTY PROTECTS NATURAL RESOURCES, AGRICULTURAL LAND AND OPEN SPACES FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. 0 0 219967 4713 PROPERTY MANAGEMENT, NATURAL RESOURCE PROTECTION, PUBLIC EDUCATION, INTERPRETIVE AND RECREATIONAL ACCESS PROGRAMS ON FIVE NATURE PRESERVES OWNED. 94945 ANNUAL MONITORING AND COMPLIANCE ACTIVITIES ON ALL FEE AND CONSERVATION EASEMENT PROPERTY. 6784409 ACQUISITION OF CONSERVATION LAND AND EASEMENT INTERESTS. GENERAL OUTREACH AND RESPONSE TO LANDOWNER INQUIRIES. 127858 THE 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. 127858 7227179 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 0 0 0 0 0 0 0 0 1 11 0 9 1 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 CHARLES WORK 8059664520 1530 CHAPALA STREET A SANTA BARBARA CA 93101 GREGORY PARKER PRESIDENT 4.00 X X 0 0 0 RICH NAGLER VICE PRESIDENT 2.00 X X 0 0 0 KENNETH MARSHALL VICE PRESIDENT 3.00 X X 0 0 0 ERIK GREGERSEN TRUSTEE 2.00 X 0 0 0 WARREN MILLER SECRETARY 3.00 X X 0 0 0 MAURIE MCGUIRE TRUSTEE 2.00 X 0 0 0 JAMES PHILLIPPI TRUSTEE 2.00 X 0 0 0 BRAD LUNDGREN 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 SCOTT VAN DER KAR TREASURER 3.00 X X 0 0 0 CAROLYN CHANDLER TRUSTEE 2.00 X 0 0 0 SANDY SEALE TRUSTEE 2.00 X 0 0 0 SHERI OVERALL TRUSTEE 2.00 X 0 0 0 JIM HAMMOCK TRUSTEE 2.00 X 0 0 0 CHARLES WORK EXECUTIVE DIRECTOR 40.00 X 142066 0 19172 JUDY JENNINGS ACCOUNTING MANAGER 25.00 X 47456 0 5786 189522 0 24958 1 0 1 0 AG INNOVATIONS 101 MORRIS STREET 212 SEBASTOPOL CA 94572 CONSULTANTS 126275 CONSERVATION BIOLOGY 136 SW WASHINGTON AVE 202 CORVALLIS CA 97333 CONSULTANTS 111391 2 76383 98406 8211771 6252255 8386560 HIKING AND TOUR FEES 713990 4713 4713 4713 266102 266102 5320 0 5320 5320 5320 4929710 4712538 217172 217172 217172 897 1900 -1003 -1003 8878864 4713 0 487591 255366 173492 48211 33663 370074 250132 19212 100730 76172 51593 8211 16368 46122 31239 4972 9911 51810 51491 319 27000 27000 3552 2943 609 178066 171270 2500 4296 14976 7385 7591 43180 23180 1809 18191 12952 6677 1523 4752 48101 32574 6242 9285 9851 6741 2441 669 23816 3441 3951 16424 545 545 10837 1371 9466 20874 12746 8128 ACQUISITION EXPENSE 6200000 6200000 IMPROVEMENTS 195594 193534 2060 PROGRAMS AND MATERIALS 8956 6825 2131 7597844 7227179 146654 224011 771 755 4348392 3724860 365633 189356 35169 334778 5955 8195 6099198 53934 6019551 6045264 1037284 3599015 3899517 2263015 4923 4923 0 801755 15717195 16971916 43057 178470 450 450 50000 0 57958 62042 151465 240962 X 4452641 5104511 9772517 10425402 1340572 1201041 15565730 16730954 15717195 16971916 1281020 -115796 0 X 0 1 X 1 0 X 2159324 1370591 10877183 4416400 8386560 27210058 2159324 1370591 10877183 4416400 8386560 27210058 6898306 20311752 124801 286281 46041 50533 271422 779078 14074 14074 8876 16459 25335 28028545 91974 0.72470 0.57220 X X X X 41 26876.00 1 1 1269.00 77621 3778001 1647312 105034 389297 5141050 2852048 184174 915141 173362 3778001 3237351 100502 -5265 232590 247950 2852048 3107742 302739 -8998 164132 3237351 2586145 372144 310859 161406 3107742 0.74000 0.23000 0.03000 0 0 6000041 6000041 57904 44523 13381 41253 9411 31842 6045264 TIFF 2263015 F 2263015 ACCRUED LIABILITIES 49276 DEPOSITS RECEIVED 12766 62042 X 8795072 -115796 32004 -83792 8878864 0 8878864 7629848 32004 32004 7597844 0 7597844 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 PRUCHASED 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 2014 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2013 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. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 CHARLES WORK EXECUTIVE DIRECTOR 142066 0 0 0 0 0 4299 0 14873 0 161238 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES ITS EXECUTIVE DIRECTOR, CHARLES WORK, A HOUSING ALLOWANCE THAT IS TREATED AS TAXABLE COMPENSATION AND INCLUDED IN THE W-2 WAGES. PART I, LINE 7 THE ORGANIZATION PAID A DISCRETIONARY BONUS TO ITS EXECUTIVE DIRECTOR, CHARLES WORK. CHARLES WORK EXECUTIVE DIRECTOR 800623 REPRESENTS A SHARED 69.23% EQUITY INTEREST IN HOUSING FOR THE EXECUTIVE DIRECTOR PURCHASED IN JUNE 2018. VALUED AT PURCHASE PRICE AND WILL BE ASSESSED ANNUALLY USING MARKET VALUE AS ESTIMATED BY INDEPENDENT REAL ESTATE DATA. 0 X 6 51844 FAIR MARKET VALUE X 3 6200003 FAIR MARKET VALUE X 1 408 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.