2018-11-12T11:01:08-08:00 2017-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 945204939 990 2017-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 KAY OGDEN Executive Director 2018-11-12 true Husne Siddiqui-Khan P01958878 9256030800 2017 2019-02-21 02:37:17Z KAY OGDEN PO BOX 755 BISHOP CA 93515 543809 false 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. 10 9 7 200 0 1306924 391915 5515 27525 48536 88116 94989 1422565 540955 0 0 293034 339911 0 71554 204036 198708 497070 538619 925495 2336 3882741 4026316 31805 43219 3850936 3983097 ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (Trust) WORKS WITH WILLING LANDOWNERSTO PRESERVE VITAL LANDS IN THE EASTERN SIERRA REGION FOR THEIR SCENIC, AGRICULTURAL,NATURAL, RECREATIONAL, HISTORICAL, AND WATERSHED VALUES. ESLT RECOGNIZES THAT THELAND WE SHARE HAS LONG BEEN USED IN A VARIETY OF WAYS, AND WE WORK TO PRESERVE AHEALTHY BALANCE OF USES FROM RANCHING TO HIKING, WILDLIFE HABITATS TO FAVORITEFISHING SPOTS THAT CAN BE SUSTAINED FOREVER, ENSURING A STRONG LOCAL ECONOMY ANDHEALTHY ENVIRONMENT FOR GENERATIONS TO COME.ESLT WORKS TO HELP FAMILIES IN THE FACE OF PRESSURES TO SUBDIVIDE THEIR WORKINGFARMS 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. false false 442057 ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (ESLT) WORKS TO PERMANENTLY SAFEGUARDTHE EASTERN SIERRAS TREASURED LANDSCAPES FOR GENERATIONS TO COME. THROUGHCONSERVATION PARTNERSHIPS WITH WILLING LANDOWNERS, WE PROTECT EASTERN SIERRA LANDSFOR THEIR SCENIC, AGRICULTURAL, NATURAL, RECREATIONAL, HISTORIC, AND WATERSHEDVALUES.IN OUR 15 YEARS OF SERVICE TO OUR COMMUNITY, ESLT HAS PROTECTED NEARLY 10,500 ACRESOF CRITICALLY-IMPORTANT WILDLIFE HABITAT, SCENIC MARVELS, AND AGRICULTURAL RESOURCESAGAINST THE THREAT OF POORLY-PLANNED DEVELOPMENT THROUGH OUR WORKING FARMS ANDRANCHES AND CRITICAL HABITATS PROGRAMS. AND THROUGH OUR COMMUNITY CONNECTIONSPROGRAM, WE OFFER PEOPLE OF ALL AGES THE OPPORTUNITY TO CONNECT WITH THE LAND,ENCOURAGING A SPIRIT OF STEWARDSHIP IN RESIDENTS AND VISITORS ALIKE.IN PRIOR YEAR, OUR LAND CONSERVATION PROGRAM (WORKING FARMS AND RANCHES, CRITICAL HABITATS AND STEWARDSHIP; $175,810.74) 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. ESLT RECEIVED ITS LARGEST SINGLE-AWARD FROM NATIONAL RESOURCE CONSERVATION SERVICES FOR APPROXIMATELY $4,000,000 AND APPROXIMATELY $1,000,000 FROM CALIFORNIAS STRATEGIC GROWTH COUNCILS NEW SUSTAINABLE AGRICULTURE LAND CONSERVATION PROGRAM TO PURCHASE A CONSERVATION EASEMENT ON SCEIRINE POINT RANCH IN BRIDGEPORT VALLEY, CA. ESLT ALSO ORGANIZED TWELVE 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 IN PRIOR YEAR 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 THROUGH THE BROWN BAG LUNCH (A FREE NOON-TIME GUEST SPEAKER SERIES),OUR 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 TO CONSERVE WATER).OVER 500 PEOPLE LEARNED FIRST-HAND ABOUT CONSERVATION EFFORTS IN THE EASTERN SIERRATHROUGH THIS EDUCATIONAL PROGRAM. OUR LANDS & LEGACY BENEFIT EVENT, WITH THE DINNER HOSTED BY MAMMOTH MOUNTAIN SKI AREA, INCLUDED FIELDS TRIPS TO CONWAY RANCH AND THE GREEN CREEK POWERHOUSE PRESERVE. 442057 true true false false false false true false false false true false false false true false true false false false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false true 10 0 true 7 true false false false false false false true true false 0 false false false false false false false false false false X 10 9 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 TIM BARTLEY BOARD MEMBER 1.00 0.00 X 0 0 0 WILLIAM DUNLAP BOARD MEMBER 1.00 0.00 X 0 0 0 JAN HUNEWILL 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 1.00 0.00 X 0 0 0 ROBERT 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 KAY OGDEN Executive Dir. 40.00 0.00 X 96057 0 0 96057 0 false false false 0 119991 271924 25790 391915 Program revenue 712120 5515 5515 5515 48536 48536 0 0 0 0 97843 2854 94989 0 0 0 540955 54051 0 0 0 0 96057 81044 5632 9381 0 174502 147229 10231 17042 0 27665 23341 1622 2702 41687 35172 2444 4071 0 17430 17239 191 16337 14203 538 1596 0 0 0 7223 4916 2078 229 4600 4600 13627 13095 11 521 2825 2700 125 0 23349 19103 1071 3175 8315 6526 505 1284 0 4470 3468 1002 0 0 0 8788 7436 341 1011 In - Kind Donations 25790 900 24890 Outside services 14853 14553 300 Dues and fees 13068 12904 164 Escrow fees, property taxes 11836 11836 26197 21792 55 4350 538619 442057 25008 71554 563500 225391 112155 74511 0 102529 15930 0 0 0 0 0 1974099 9277 1964822 1964822 1133635 1739080 0 0 0 6100 6582 3882741 4026316 31805 19251 23968 31805 43219 X 2276011 2421720 1574925 1561377 3850936 3983097 3882741 4026316 2336 129825 X false true X true false X 531258 572057 351507 1306924 366125 3127871 17603 40873 19148 5515 83139 0 0 0 548861 612930 370655 1306924 371640 3211010 0 177822 252201 203033 633056 177822 252201 203033 633056 2577954 23775 12763 9587 27525 48536 122186 0 23775 12763 9587 27525 48536 122186 0 0 572636 625693 380242 1334449 420176 3333196 0.77340 0.79760 0.03670 0.02780 X X X X 15 60 10 1 true 16 20000 false 1964822 1964822 9277 9277 1964822 Accrued vacation payable 23968 23968 673634 129825 2854 132679 540955 540955 541473 2854 2854 538619 538619 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. 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, 2017, the Trust held the easements of 6010 acres (note F 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Direct Fundraising Expenses $2854 Part XII, Line 2d: Other expenses and losses per audited F/S Direct Fundraising Expenses $2854 X X X X X false LAND & LEGACY 97843 97843 2854 97843 97843 2854 2854 94989 70 25790 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 EACH YEAR AT THE ANNUAL MEETING, BOARD MEMBERS ARE ASKED TO REVIEW THE CONFLICT OFINTEREST POLICY AND DISCLOSE ANY CONFLICTS. ALL BOARD COMMITTEE MEMBER MUST COMPLYWITH THE CONFLICT OF INTEREST POLICY AND SIGN A DISCLOSURE STATEMENT. ALSO, STAFFMEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. THE BOARDPRESIDENT AND EXECUTIVE DIRECTOR MONITOR ANY POTENTIAL CONFLICTS AND DECIDE IF ACONFLICT DOES EXIST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE EXECUTIVE COMMITTEE (BOARD PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER)DO AN ANNUAL REVIEW OF, AND WITH, THE EXECUTIVE DIRECTOR (ED). THE COMMITTEE DOES ANINFORMAL SURVEY OF ED SALARIES IN THE REGION, AND DEPENDING ON ESLTS EDS PERFORMANCE AND ACCOMPLISHMENTS A RAISE MAY BE OFFERED. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Federal Tax Returns are available at guidestar.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.