2018-11-09T08:41:06-06:00 2018-06-30 330835986 SQUAR MILNER LLP 135 MAIN STREET 9TH FLOOR SAN FRANCISCO CA 941051815 990 2017-07-01 942155097 SEMPERVIRENS FUND SEMP 6509491453 419 SOUTH SAN ANTONIO ROAD NO 211 LOS ALTOS CA 940223640 SARA BARTH EXECUTIVE DIRECTOR 6509491453 2018-11-02 1 DEBORAH KAMINSKI P00645581 4157812500 71.6.48.101 2018-11-02 10:43:36 PD P A1DB5DB41FEE3373BA9901E03D6B95C2889EF87E 6036B04D9C6BEFB66C998240E7E64E5C4D3E23EB 2017 2019-02-21 02:37:17Z SARA BARTH 419 SOUTH SAN ANTONIO ROAD NO 211 LOS ALTOS CA 940223640 4578804 0 X WWW.SEMPERVIRENS.ORG X 1906 CA PROTECT AND PERMANENTLY PRESERVE SANTA CRUZ REDWOOD FOREST HABITAT. 13 13 16 100 0 0 4225900 4428981 152532 37354 165144 74045 -43337 432 4500239 4540812 38977 179057 0 10698 1108311 1210815 54572 0 1015979 1962755 2784356 3164615 4184926 1335624 355886 27643720 29120319 209393 1313127 27434327 27807192 X TO PRESERVE REDWOOD FORESTS, WILDLIFE HABITATS, WATERSHEDS, AND OTHER IMPORTANT NATURAL FEATURES OF CALIFORNIA'S SANTA CRUZ MOUNTAINS AND TO ENCOURAGE PEOPLE TO APPRECIATE AND ENJOY THIS ENVIRONMENT. 0 0 1288991 LAND ACQUISITION AND DISPOSITIONTHE FUND WORKS CLOSELY WITH CALIFORNIA STATE PARKS, OTHER PUBLIC AGENCIES, AND LOCAL NONPROFITS TO MAKE STRATEGIC LAND PURCHASES THAT CREATE, EXPAND, AND LINK REDWOOD FORESTS AND PARKS. IN MOST CASES, THE FUND ACQUIRES FEE TITLE TO LAND WITH THE INTENTION OF EVENTUALLY TRANSFERRING IT INTO PUBLIC OWNERSHIP; HOWEVER, IN SOME CASES, IT ACQUIRES AND HOLDS CONSERVATION EASEMENTS THAT PROVIDE CERTAIN RIGHTS SUCH AS TRAIL ACCESS OR PREVENT FUTURE TIMBER HARVESTING ON PRIVATELY HELD PARCELS OF LAND. WHEN APPROPRIATE, THE FUND ALSO ENTERS INTO JOINT VENTURES WITH OTHER LAND CONSERVATION ORGANIZATIONS PROVIDING CASH OR OTHER ASSETS TO SUPPORT PRIORITY CONSERVATION PROJECTS. THE FUND'S PARTICIPATION APPEARS AS DIRECT EXPENSES WITHIN LAND PROGRAM EXPENSES. 939801 179057 37786 STEWARDSHIPPROPERTIES THAT ARE HELD BY THE FUND REQUIRE ON-GOING STEWARDSHIP TO ENSURE THAT THE LAND IS IN GOOD CONDITION AND THE FORESTS REMAIN HEALTHY. STEWARDSHIP ACTIVITIES INCLUDE REMOVING DEBRIS, MAINTAINING TRAILS, MONITORING WILDLIFE, CLEARING INVASIVE PLANTS, AND PLANTING NEW SEEDLINGS AS NEEDED. 409817 EDUCATION AND OUTREACHTHE FUND REGULARLY COMMUNICATES GENERAL INFORMATION ABOUT ITS WORK, AND OPPORTUNITIES TO FIND RECREATION IN THE SANTA CRUZ MOUNTAINS. THE COMMUNICATION STRATEGIES INCLUDE PUBLICATIONS, OTHER PRINTED MATERIALS, WEBSITE, SOCIAL MEDIA, ELECTRONIC NEWSLETTERS; OUTREACH ACTIVITIES INCLUDE EVENTS, SPEAKERS, HIKING AND VOLUNTEER OPPORTUNITIES. THE FOCUS OF THIS FUND IS TO EDUCATE NEW GROUPS OF PEOPLE ABOUT THE FUND'S WORK; INTRODUCE THEM TO OUTDOOR RECREATION OPPORTUNITIES; AND CULTIVATE THEIR INTEREST TO BECOME NEW STEWARDS OF THE SANTA CRUZ MOUNTAINS HABITAT. 115330 TREES AND GROVESTHE FUND PROVIDES THE OPPORTUNITY FOR ITS DONORS TO DEDICATE A TREE OR GROVE LOCATED WITHIN ONE OF THE STATE PARKS OF THE SANTA CRUZ MOUNTAINS. THE FUND HAS ENTERED INTO AN AGREEMENT WITH CALIFORNIA STATE PARKS WHEREBY THE FUND IS PERMITTED TO SELL THE NAMING RIGHTS TO THE TREES. 115330 2753939 1 1 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 1 16 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X THE ORGANIZATION 6509491453 419 SOUTH SAN ANTONIO ROAD NO 211 LOS ALTOS CA 940223640 AMANDA MONTEZ SECRETARY 1.00 X X 0 0 0 JACQUELINE WENDER PRESIDENT 1.00 X X 0 0 0 KEVIN FLYNN VICE PRESIDENT 1.00 X X 0 0 0 RICHARD L CONNIFF AUDIT COMM CHAIR 1.00 X X 0 0 0 DAN MARTIN BOARD MEMBER 1.00 X 0 0 0 DIANE TALBERT BOARD MEMBER 1.00 X 0 0 0 FRED KEELEY BOARD MEMBER 1.00 X 0 0 0 KENT PUTNAM BOARD MEMBER 1.00 X 0 0 0 PAMELA KOCH BOARD MEMBER 1.00 X 0 0 0 PHILIPPE S COHEN BOARD MEMBER 1.00 X 0 0 0 VISHY VENUGOPALAN BOARD MEMBER 1.00 X 0 0 0 STEPHEN N WYCKOFF BOARD MEMBER 1.00 X 0 0 0 WILLIAM N HARRIS BOARD MEMBER 1.00 X 0 0 0 SARA BARTH EXECUTIVE DIRECTOR 40.00 X 196863 0 14212 PATRICK GIBBONS CHIEF FINANCIAL OFFICER 40.00 X 125400 0 21924 MICHAEL KAWALEK DIRECTOR OF DEVELOPMENT 40.00 X 116540 0 17392 438803 0 53528 3 0 1 0 ROBERT A BOTHMAN INC 2690 SCOTT BLVD SANTA CLARA CA 95050 BUILDING/PARKING CONSTRUCTION 2802080 MAL WARWICK & ASSOCIATES 2550 NINTH STREET SUITE 103 BERKELEY CA 94710 DIRECT MAILING CONSULTING 403489 WRA 2169-G EAST FRANCISCO BLVD SAN RAFAEL CA 94901 ENVIRONMENTAL CONSULTANTS 136825 CALLANDER ASSOCIATES 12150 TRIBUTARY POINT DRIVE STE 14 GOLD RIVER CA 95670 LANDSCAPE ARCHITECTURE 119989 4 29678 4399303 75464 4428981 SAN VICENTE REDWOODS R 900099 37354 37354 37354 65705 65705 8340 0 8340 8340 8340 37744 29678 37744 0 680 248 432 432 4540812 37786 0 74045 179057 179057 10698 10698 625097 321330 167279 136488 359363 213794 145569 66017 32697 11299 22021 85705 42448 14668 28589 74633 36965 12773 24895 6461 1840 2329 2292 33250 15798 7973 9479 135000 135000 2511 2511 42957 38860 1981 2116 576149 60241 24761 491147 246395 121854 51297 73244 30695 18044 1686 10965 23533 7152 7696 8685 8340 4180 1664 2496 34448 18909 6378 9161 SPECIAL PROJECTS 991155 991155 STEWARDSHIP EXPENSES 268709 268709 CONTRACTUAL SERVICES 260318 112994 100080 47244 LAND EXPENSES 84145 84145 40290 38069 633 1588 4184926 2753939 415008 1015979 1749228 494404 6695512 4806559 207384 260542 89868 18261 2225 112438 110139 340383 329814 18909 10569 1087496 1633111 17680660 21786734 27643720 29120319 115631 413127 93762 900000 209393 1313127 X 23822720 25229467 3425151 2391269 186456 186456 27434327 27807192 27643720 29120319 X 355886 18129 2511 -3661 X X 0 1 X 1 0 X 3124245 5548134 4378944 4333269 4399303 21783895 3124245 5548134 4378944 4333269 4399303 21783895 1067026 20716869 59284 51534 69043 63162 65705 308728 3447 10169 17607 2123 33346 22125969 3106552 0.93630 0.93240 X 155000 155000 2598939 2753939 287697 71924 0 0 699226 223500 248654 0 1171380 1757070 175000 27500 25000 155000 382500 174807 55875 62164 0 292846 439269 27500 27500 PART II-A, LINES 1 AND 2 CONSERVATION ACTION FUND (ID# 1272719) ADDRESS: 1100 11TH STREET, 5TH FLOOR, SACRAMENTO, CA 95814 CONTRIBUTIONS MADE FROM INVESTMENT INCOME. PURPOSE: CONSERVATION ACTION FUND AMOUNT: $155,000 X X X 3 516.00 1 1 120.00 X 0 263448 6835 82586 187697 240168 23280 263448 242006 -1838 240168 247015 -5009 242006 218754 28261 247015 0.99340 0.00660 0 0 96792 96792 0 153467 147392 6075 90124 85630 4494 10569 CONSERVATION LAND AND EASEMENT HOLDINGS 21570379 CHARITABLE REMAINDER TRUSTS 163855 OTHER NON-CURRENT ASSETS (ANSEL ADAMS PHOTOGRAPHS) 52500 21786734 NOTE PAYABLE 450000 CURRENT PORTION ON OF NOTE PAYABLE 450000 900000 X 4570015 18129 14735 32864 4537151 3661 3661 4540812 4197150 14735 14735 4182415 2511 2511 4184926 PART II, LINE 9: ACQUISITIONS OF CONSERVATION, OPEN SPACE, SCENIC, TIMBER OR OTHER SUCH PERPETUALLY OBLIGATED AND ENFORCEABLE EASEMENTS SHALL BE RECORDED AS CONTRIBUTION OF EASEMENT VALUED FROM THE SELLER TO SEMPERVIRENS FUND. ONCE SUCH EASEMENTS HAVE BEEN RECEIVED AND RECORDED BY SVF, THEIR VALUE WILL BE WRITTEN DOWN TO $1.00 ONLY WHEN EASEMENT VALUATION IS NOT ASCERTAINABLE AND NEEDS TO REFLECT THE FACT THAT THEY HAVE NO FUTURE COMMERCIAL OR OBTAINABLE VALUE. PART III, LINE 4: THE ORGANIZATION'S COLLECTION INCLUDES ANSEL ADAMS ARTWORK. PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS REPRESENT ENDOWMENT FUNDS, FOR WHICH THE PRINCIPAL IS TO REMAIN INTACT AND EARNINGS ARE AVAILABLE FOR USE BY THE FUND. THE BOARD OF THE FUND HAS INTERPRETED CALIFORNIA'S ADOPTION OF UPMIFA, WHICH BECAME EFFECTIVE JANUARY 1, 2009 AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENTS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE FUND CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (1) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (2) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS DONATED TO THE PERMANENT ENDOWMENT, AND (3) ADDITIONS TO THE PERMANENT ENDOWMENT IN ACCORDANCE WITH DONOR DIRECTIONS. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CALSSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE FUND IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY CALIFORNIA'S ENACTED VERSION OF UPMIFA. THE FUND'S ENDOWMENT CURRENTLY CONSISTS OF ONE FUND CREATED AS THE RESULT OF A BEQUEST OF $186,456 RECEIVED WITH THE STIPULATION THAT IT BE USED FOR ENDOWMENT PURPOSES WITH INCOME THEREFROM TO BE USED FOR THE FUND'S OPERATIONS. ALL INCOME EARNED ON ENDOWMENT FUND INVESTMENTS IS TREATED AS TEMPORARILY RESTRICTED UNTIL APPROPRIATED BY THE BOARD OF THE FUND. THE BOARD OF THE FUND CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: -THE DURATION AND PRESERVATION OF THE FUND. -THE PURPOSES OF THE FUND AND THE DONOR RESTRICTIONS. -GENERAL ECONOMIC CONDITIONS. -THE POSSIBLE EFFECTS OF INFLATION AND DEFLATION. -THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS. -OTHER RESOURCES OF THE FUND. -THE INVESTMENT POLICIES OF THE FUND. PART X, LINE 2: THE FUND HAS BEEN GRANTED TAX EXEMPT STATUS UNDER SECTION 501(C)(3) BY THE INTERNAL REVENUE SERVICE (IRS) AND UNDER SECTION 23701(D) BY THE CALIFORNIA FRANCHISE TAX BOARD. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE FUND HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS THE FUND HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS 3,661. ANNUAL PICNIC 17600 5500 12100 1540 5221 1267 4072 ANNUAL DINNER 49822 24178 25644 1000 17680 4415 2549 67422 29678 37744 2540 22901 5682 6621 37744 0 1 STATE PARKS 179057 WINTER STORM DAMAGE TRAIL CONSTRUCTION. SCHEDULE I, PART I, LINE 1: GRANT WAS TO DESIGN AND CONSTRUCT NEW TRAILS ON OUR PROPERTY CONNECTING TO CASTLE ROCK STATE PARK. X X X X X 0 0 0 0 0 0 0 0 0 SARA BARTH EXECUTIVE DIRECTOR 196863 0 0 0 0 0 11812 0 2400 0 211075 0 0 0 X 17 75464 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RETAINS A PROFESSIONAL CPA FIRM TO WORK CLOSELY WITH THE FINANCE DIRECTOR TO PREPARE FORM 990. PRIOR TO FILING, THE FORM IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE, WITH COPIES TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND STAFF ANNUALLY PREPARE EXECUTIVE DISCLOSURE LETTERS DESCRIBING ANY CURRENT OR PROPOSED TRANSACTIONS THAT MAY POSE A CONFLICT. THE DISCLOSURES ARE RETAINED ON FILE. THE EXECUTIVE DIRECTOR ALSO MONITORS BOARD MEMBER INVOLVEMENT WITH ANY LAND TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR, IS BASED ON THE FOLLOWING DATA WHICH IS UPDATED ANNUALLY: - MARKET DATA GENERATED BY AN INDEPENDENT THIRD PARTY; AND - ACCOUNTING AND SALARY SURVEYS. AN INDEPENDENT COMPENSATION CONSULTANT PROVIDED ADDITIONAL ASSISTANCE SETTING THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 ORGANIZATIONAL DOCUMENTS, THE CONFLICT OF INTEREST POLICY, THE MOST RECENT FINANCIAL STATEMENT, FORM 1023 AND THREE YEARS' OF FORM 990 ARE AVAILABLE FOR INSPECTION AT OUR OFFICES, OR ON OUR WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS, THE CONFLICT OF INTEREST POLICY, THE MOST RECENT FINANCIAL STATEMENT, FORM 1023 AND THREE YEARS' OF FORM 990 ARE AVAILABLE FOR INSPECTION AT OUR OFFICES, OR ON OUR WEBSITE. FORM 990, PART XI, LINE 9: NET CHANGE IN VALUE OF CHARITABLE REMINDER TRUSTS -3,661. FORM 990, PART XII, LINE 2C: AUDITOR SELECTION PROCESSAUDITOR SELECTION PROCESS THE ORGANIZATION OBTAINS A LIST OF QUALIFIED INDEPENDENT CPA FIRMS, AND CONDUCTS INTERVIEWS TO DETERMINE THE BEST FIT. THERE WAS NO CHANGE IN AUDITORS THIS YEAR, AND NO CHANGE IN THE SELECTION METHOD.