2019-02-25T13:08:01-08:00 2018-06-30 770460195 McGilloway Ray Brown & Kaufman 379 WEST MARKET STREET SALINAS CA 93901 990 2017-07-01 942473415 Big Sur Land Trust BIGS 8316255523 509 Hartnell Street Monterey CA 93940 Richard Hamilton COO 2019-02-25 true Patricia M Kaufman CPA P00312047 8313733337 2017 2019-02-21 02:37:17Z Nigel Lovett 509 Hartnell Street Monterey CA 93940 9638762 false false X www.bigsurlandtrust.org X 1978 CA To inspire love of the land and conservation of our treasured landscapes. 18 18 20 48 4800 3800 7781396 4415270 0 381359 1544841 656919 243829 8819674 6203940 36000 11228 0 1645050 1752566 0 454802 5290327 1900943 6971377 3664737 1848297 2539203 40023264 42073802 1346730 1228647 38676534 40845155 X The mission of the Big Sur Land Trust is to inspire love of the land and conservation of our treasured landscapes. false false 919740 Stewardship - The Big Sur Land Trust (BSLT) expends funds and initiates community partnerships to be effective stewards of both the BSLT's protected acreage as well as other important public and private lands. BSLT provides a high standard of stewardship for our ecological, cultural and scenic features that define the character of our properties and contribute to our natural and cultural heritage. Stewardship includes care of the facilities and amenities that ensure a high quality visitor experience; the standard of care balances ecological health and human use of the land. Around 100,000 people benefited. 796053 8786 Planning and Conservation - Investigation and assessment of properties for possible acquisition. Restoration of habitats, floodplains and other environmentally sensitive landscapes. 495059 808 Community - Funds are utilized to facilitate local community projects on the central coast relating to protection and conservation of significant lands. In addition, local conservation sites are being utilized to promote healthy communities by providing meaningful outdoor experiences for local youth and other groups in order to enhance the connection of people with the land. Around 100,000 people benefited. 373595 1634 2584447 true true false true false false true false false true true false false true false true true false false false false false false false false false false true false true false false false false false false false false true false false true false false false false false false false false true 39 0 true 20 true true true false false false false false false 0 false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false CA X The Organization 8316255523 509 Hartnell Street Monterey CA 93940 Judy Sulsona Trustee 2.00 0.00 X 0 0 0 Jim Andrasick Treasurer 5.00 0.00 X X 0 0 0 Krista Hanni Trustee 2.00 0.00 X 0 0 0 Nigel Lovett Board Chair 5.00 0.00 X X 0 0 0 Ernest Chung Trustee 2.00 0.00 X 0 0 0 Julie Drezner Secretary 3.00 0.00 X X 0 0 0 Thomas Reeves Trustee 2.00 0.00 X 0 0 0 Sarah Berling Trustee 2.00 0.00 X 0 0 0 Kurt Gollnick Trustee 2.00 0.00 X 0 0 0 Thomas Archibald Trustee 2.00 0.00 X 0 0 0 Chuck Winston Trustee 2.00 0.00 X 0 0 0 Steve McIntyre Trustee 2.00 0.00 X 0 0 0 John Gamble Trustee 2.00 0.00 X 0 0 0 Alfred Diaz-Infante Trustee 2.00 0.00 X 0 0 0 Will Lewellyn Trustee 2.00 0.00 X 0 0 0 Larry Oda Trustee 2.00 0.00 X 0 0 0 George Somero Vice Chair 5.00 0.00 X X 0 0 0 Dan Lee Trustee 2.00 0.00 X 0 0 0 Jeannette Tuitele-Lewis CEO 40.00 0.00 X 169958 0 23880 Richard Hamilton COO 40.00 0.00 X 121522 0 36511 Rachel Saunders Dir. Conservation 40.00 0.00 X 101866 0 30459 393346 90850 3 false true false BW Engineering 225 Crossroads Blvd 135 Carmel CA 93923 Engineering & Design 109494 1 554055 3861215 233736 4415270 0 275369 275369 0 0 171432 171432 171432 171432 4704294 3434822 1269472 1269472 1269472 0 0 0 Administration fees 561000 13442 13442 Ins Reimbursement Income 900099 31344 31344 Other Income 900099 22811 22811 4800 4800 72397 6203940 67597 4800 1716273 X 11228 11228 0 0 0 345708 165593 138284 41831 0 1067907 733022 134716 200169 47909 33117 5737 9055 185169 121542 30700 32927 105873 67720 19895 18258 0 48525 37702 10823 25776 11918 12470 1388 61000 61000 0 72183 72183 958158 827414 19366 111378 0 88043 41798 32163 14082 0 0 100346 86010 13026 1310 31955 25516 3625 2814 0 23632 11702 7330 4600 14380 8053 5390 937 0 50057 41288 3962 4807 77339 45389 28882 3068 Conservation Improvements 129049 129049 Repairs & maintenance 105472 93734 10613 1125 Food & service 44320 44320 Other expense 39233 27627 6527 5079 31475 20705 8796 1974 3664737 2584447 625488 454802 4555 120596 2201454 1589795 769403 2309363 683 19608 0 0 0 0 52326 53856 1936714 552202 1310206 1384512 12140766 13101917 0 0 0 23543871 23494155 40023264 42073802 328507 367419 26000 3200 992223 858028 1346730 1228647 X 20556279 20119308 4717640 7098232 13402615 13627615 38676534 40845155 40023264 42073802 X 2539203 -437939 67357 X false true X true false X 2303101 2424448 2576839 7781396 4415270 19501054 0 0 2303101 2424448 2576839 7781396 4415270 19501054 1623100 17877954 197678 241552 248796 298554 446801 1433381 0 33183 30138 34420 562347 67597 727685 21662120 5000000 0.82530 0.80520 X false false 61000 61000 3653737 3714737 335737 83934 false 460814 303925 498569 335737 1599045 2398568 112000 16000 37000 61000 226000 115204 75981 124642 83934 399761 599642 100000 100000 X X X X 35 69 6 1 true true 7265966 200000 688247 242914 40765 7870534 6755396 22270 806675 282297 36078 7265966 6985957 171162 -44616 334955 22152 6755396 6934068 118304 303679 325158 44936 6985957 6235101 251540 770284 302244 20613 6934068 0.84210 0.15790 true false false 324786 324786 953958 234961 718997 317792 37361 280431 252302 204902 47400 87876 74978 12898 1384512 Assets held for split-interest trusts 1014707 Deposits 6301 Land held for preservation 21973147 Resid int in irrev charitable remain tr 500000 23494155 X 5764414 -437939 2823 72157 -362959 6127373 71767 4800 76567 6203940 3595793 2823 2823 3592970 71767 71767 3664737 Part II, Line 5: Summarized Policy It is the policy of Big Sur Land Trust to only acquire and hold for consideration those lands or interests in land that contain resources or conservation values that the land trust determines to be of real benefit to the public.The Land Trust shall proactively manage and monitor all lands and conservation easements that it acquires for the long-term benefit of the local communities where those lands are situated, emphasizing long-term ecological health of the land and associated resources. Prior to acquisition, the land trust will assess and document the resources and conservation values of concern and will project the reasonable on-going management, monitoring and enforcement costs thereof; the trust will determine a means of endowing these stewardship costs. The land trust will undertake appropriate due diligence regarding title and liability issues prior to acquisition, including assessment for hazardous materials or conditions, visual inspection for adverse interests of claims, title insurance and surveys when appropriate. Part II, Line 9: Organization Reporting of conservation easements. The trust periodically receives or purchases conservation easements which limit the allowable uses of the related property to open space uses consistent with the trust's mission. Contributed conservation easements received are recorded as easement contributions based on the estimated value given up by the land owner by restricting the use of the property with an easement. Because of donor restrictions, contributed conservation easements and conservation easements purchased with restricted donations bear no future benefit to the trust and are therefore expensed as land and easements conveyed in the year they are acquired. In connection with the transfer or sale of land to governmental agencies, the trust may retain a conservation easement on the land. Because these easements bear no future financial benefit to the trust, they are not recorded on the trust's statement of financial position. The trust capitalizes the cost of purchased easements only when they are expected to be sold or otherwise result in some future financial benefit to the trust. There were no capitalized conservation easements as of June 30, 2018. Part V, Line 4: Intended uses of the endowment fund. The organization's endowment funds are used for the acquisition, restoration and stewardship of lands and waters in California Central Coast Region. Part X : FIN48 Footnote Accounting principles generally accepted in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Trust in its federal and state tax returns are more-likely-than-not to be sustained upon examination. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Valuation adj. to split interest trusts $72157 Ins Reimb included as extraordinary $0 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Employee Parking UBI IRS Notice 2018-99 $4800 true California Council of Land Tr 1029 J Street Ste 120 Sacramento CA 95814 010826246 7500 0 Sponsorship 0 1 Grantmaker's Description of How Grants are Used Contributions to the below organizations are not technically grants. They serve to support the missions of the organizations, which closely align with those of Big Sur Land Trust. X true X X X X false false false false false false false false false false Jeannette Tuitele-Lewis CEO 169958 23880 193838 Richard Hamilton COO 121522 36511 158033 Part I, Line 1a: Relevant information in regards to selections on 1a. Part III, Additional Information BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018. Jeannette Tuitele-Lewis CEO 519131 50% in real estate false Schedule L, Part V Supplemental Information BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018. X 11 229597 FMV Food & Wine 1 4139 FMV false true false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Communications - The goal of the organization's communications effort is to introduce the BSLT's updated mission and vision to the widest possible audience to increase donations, membership, volunteerism and conservation advocacy. OTHER PROGRAM SERVICES 5: Planning and Conservation - Investigation and assessment of properties for possible acquisition. Restoration of habitats, floodplains and other environmentally sensitive landscapes. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is prepared by an independent accounting firm and initially reviewed by BSLTs Chief Operating Officer and the audit committee. Any changes will be discussed and the document revised, if necessary, shall be electronically submitted, with the audit committee's recommendation for approval, to the entire board of trustees for their review and approval. Once approved by the board, the final form 990 is submitted to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The BSLTs Board of Directors regularly and consistently monitors and enforces compliance with the written conflict of interest policy annually. Each board trustee, committee member and employee is required to read and sign an updated conflict of interest statement each year. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Board of Trustees Executive Committee oversees gathering information (outside salary surveys, informal queries of other land trusts, HR professionals) and determining the compensation of the CEO and COO. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The CEO and COO set salary ranges and determine compensation and adjustments for key employees. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available All documents are available for viewing in the organization's office or upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases Employee Parking - IRS Notice 2018-99 UBI = -$4800 Other Changes In Net Assets Or Fund Balances - Other Increases Valuation adjustment to split interest trusts = $72157