2018-05-15T11:42:25-05:00 2017-12-31 680037990 GILBERT ASSOCIATES INC 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2017-01-01 330051202 PACIFIC CREST TRAIL ASSOCIATION PACI 9162851848 1331 GARDEN HIGHWAY SACRAMENTO CA 95833 TERESA FIETH CHIEF FINANCIAL & ADMIN 9162851848 2018-05-14 1 LINDA D GEERY P00364484 9166466464 2018-05-14 2017 2022-09-23 18:48:47Z LIZ BERGERON 1331 GARDEN HIGHWAY SACRAMENTO CA 95833 3524052 0 X WWW.PCTA.ORG X 1977 CA TO PROTECT, PRESERVE AND PROMOTE THE PACIFIC CREST NATIONAL SCENIC TRAIL AS A WORLD-CLASS EXPERIENCE 12 12 35 2116 6781 -352 2570064 2353421 1004139 1033887 33927 60553 17006 18731 3625136 3466592 52450 58481 0 0 1692864 2027286 34521 11743 691516 1119736 1262353 2899571 3359863 725565 106729 3595103 5086239 461520 1711075 3133583 3375164 X TO PROTECT, PRESERVE AND PROMOTE THE PACIFIC CREST NATIONAL SCENIC TRAIL AS A WORLD-CLASS EXPERIENCE FOR HIKERS AND EQUESTRIANS, AND FOR ALL THE VALUES PROVIDED BY WILD AND SCENIC LANDS. 0 0 530881 15000 137168 PROTECT:IN 2017, THE PACIFIC CREST TRAIL ASSOCIATION (PCTA) PARTNERED WITH LAND TRUSTS AND FEDERAL AGENCIES TO PURCHASE LAND FROM PRIVATE OWNERS THAT INCLUDED OR WAS ADJACENT TO THE PCT. IN ADDITION, PCTA ADVOCATED FOR LAND AND WATER CONSERVATION FUND SUPPORT FOR THE U.S. FOREST SERVICE AND THE BUREAU OF LAND MANAGEMENT. PCTA'S ADVOCACY WORK IN 2017 MADE POSSIBLE THE FOLLOWING ACQUISITIONS BENEFITTING THE PCT: -IN SOUTHERN OREGON THE BUREAU OF LAND MANAGEMENT ACQUIRED THE 314 ACRE MOUNTCREST PROPERTY PROTECTING NEARLY ONE MILE OF THE PCT. -IN SOUTHERN CALIFORNIA, THE BUREAU OF LAND MANAGEMENT ACQUIRED 200 ACRES ADJACENT TO THE PCT IN SAN DIEGO COUNTY, PROTECTING THE VIEWSHED SEEN FROM THE TRAIL. (CONTINUED ON SCHEDULE O)CONTINUED FROM PAGE 2 LINE 4A-THE PCTA ALSO ACQUIRED ONE PROPERTY ON THE PCT FOR LATER U.S. FOREST SERVICE ACQUISITION, ELIMINATING A TRESPASS ISSUE. THE 402 ACRE STEVENS PASS PROPERTY IS LOCATED IN CHELAN COUNTY, WASHINGTON. THIS PROPERTY PROVIDES A CRUCIAL PCT ACCESS POINT FOR MILLIONS OF TRAIL USERS IN THE GREATER SEATTLE REGION. PCTA ALSO MONITORED OR RESPONDED TO ONGOING THREATS TO THE TRAIL, INCLUDING THE FOLLOWING: -TRAILWIDE - TIMBER HARVESTING, FUELS REDUCTION, REFORESTATION, INVASIVE PLANT ERADICATION, WATERSHED, MEADOW, AND FIRE RESTORATION, ILLEGAL USE, GRAZING, SKI RESORT EXPANSION, COMMERCIAL AND COMPETITIVE EVENTS, HOUSING DEVELOPMENTS, ILLEGAL MOTORIZED USE;-CALIFORNIA - WIND DEVELOPMENT, SOLAR INSTALLATION, ENERGY TRANSMISSION LINES, CALIFORNIA HIGH SPEED RAIL, HIGHWAY 138 EXPANSION, YELLOW CREEK BRIDGE EXPANSION, STATE ROUTE 89 REALIGNMENT AT BURNEY FALLS STATE PARK, FOREST PLANNING AND OVER-SNOW VEHICLE PLANNING;-OREGON - PACIFIC CONNECTOR NATURAL GAS PIPELINE; -WASHINGTON - GRIZZLY BEAR RESTORATION, CANOPY CRANE EXPANSION. IN 2017, PCTA STAFF CONDUCTED 368 MEETINGS WITH GOVERNMENT AGENCY PARTNERS TO PLAN FIELD WORK. ABOUT HALF OF THESE MEETINGS INCLUDED DISCUSSION OF PROTECTION ACTIVITIES. OUR 2017 PROTECTION ACTIVITIES ALSO INCLUDED AN ANNUAL TRIP TO WASHINGTON, D.C. IN FEBRUARY TO ADVOCATE FOR FEDERAL TRAIL MANAGEMENT, OPERATIONS AND LAND ACQUISITION FUNDING FOR THE PCT. VOLUNTEERS - INCLUDING YOUTH - AND PCTA STAFF MEMBERS ATTENDED THIS "HIKE THE HILL" EVENT, VISITING WITH FEDERAL AGENCY LEADERS AND CONGRESSIONAL REPRESENTATIVES AND THEIR STAFF. 1037256 43481 599925 PRESERVE:IN 2017, 2,117 VOLUNTEER CITIZEN STEWARDS AND CORPS CREW MEMBERS PERFORMED THE HARD, PHYSICAL LABOR OF ANNUAL MAINTENANCE AND RESTORATION OF THE PCT. PCTA VOLUNTEERS CONTRIBUTED 96,657 SERVICE HOURS IN 2017, AN IN-KIND VALUE OF $2.35 MILLION. THESE HOURS INCLUDED:-THE COMPLETION OF 1,781 MILES OF TRAIL MAINTENANCE-25 MILES OF TRAIL RECONSTRUCTION-THE CONSTRUCTION OF ONE TRAILHEAD KIOSK-43 VOLUNTEER TRAINING EVENTS 701707 295747 PROMOTE:THROUGH OUR PRINT AND ELECTRONIC PUBLICATIONS AND PERSONAL OUTREACH,-WE PROMOTE THE PACIFIC CREST TRAIL-PROMOTE RESPONSIBLE USE OF THE TRAIL THROUGH "LEAVE NO TRACE" PRINCIPLES-MARSHAL VOLUNTEERS TO MAINTAIN THE TRAIL-KEEP OUR MEMBERS AND ELECTED LEADERS INFORMED OF PROGRAMS AND ISSUES FACING THE TRAIL(CONTINUED ON SCHEDULE O)CONTINUED FROM PAGE 2 LINE 4CIN 2017, PROMOTIONAL ACTIVITIES INCLUDED: -PUBLISHING FOUR ISSUES (TOTAL OF 55,000 COPIES) OF THE "PACIFIC CREST TRAIL COMMUNICATOR" MAGAZINE, AND DISTRIBUTING IT TO MEMBERS, PARTNERS AND ELECTED OFFICIALS -PUBLISHING AN ANNUAL CALENDAR -PUBLISHING ELEVEN REGULAR ISSUES OF TRAIL DIRT, THE PCTA'S ELECTRONIC NEWSLETTERTHE PCTA ALSO...-RESPONDED TO 9,313 INQUIRIES FROM TRAIL USERS AND THE GENERAL PUBLIC; -ISSUED 6,109 WILDERNESS PERMITS;-MONITORED 2,083,211 WEBSITE VISITS AND 149,625 FACEBOOK LIKES. 2269844 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 35 1 1 1 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA OR WA AK AL AR AZ CO CT FL GA HI IL KS KY LA MA MD ME MI MN MS MO NH NJ NM NY ND NC OH OK PA RI SC TN UT VA WI WV X X TERESA FIETH 9162851848 1331 GARDEN HIGHWAY SACRAMENTO CA 95833 CHIP HERZIG DIRECTOR 3.00 X 0 0 0 PRISCILLA FRANCO DIRECTOR 3.00 X 0 0 0 TIM MCGUIRE DIRECTOR 3.00 X 0 0 0 DON RALPHS DIRECTOR 3.00 X 0 0 0 JOHN HOFFNAGLE DIRECTOR 3.00 X 0 0 0 RICK THALHAMMER DIRECTOR 3.00 X 0 0 0 SCOTT JACOBSMEYER DIRECTOR 3.00 X 0 0 0 KEN SCHWARZ DIRECTOR 3.00 X 0 0 0 JIM NEWMAN DIRECTOR 3.00 X 0 0 0 TOM REVELEY VICE CHAIR 3.00 X X 0 0 0 DENISE GILBERT SECRETARY/TREASURER 3.00 X X 0 0 0 JOHN CRAWFORD CHAIRMAN 3.00 X X 0 0 0 LIZ BERGERON EXEC DIRECTOR & CEO 40.00 X 153096 0 13233 TERESA FIETH CHIEF FINANCIAL & ADMIN 40.00 X 102952 0 14411 MEGAN WARGO DIRECTOR OF LAND PROTECTION 40.00 X 101418 0 15842 357466 0 43486 3 0 1 0 0 2353421 144673 2353421 GOVERNMENT GRANTS 900099 964602 964602 SPONSORSHIP REVENUE 900099 50522 50522 PERMIT REVENUE 900099 11982 11982 ADVERTISING REVENUE 541800 6781 6781 1033887 37637 37637 8606 8606 72340 49424 22916 22916 22916 4391 0 4391 4391 13641 8036 5605 5605 OTHER INCOME 900099 129 129 129 3466592 1032840 6781 73550 58481 58481 283692 101259 160810 21623 1359618 970543 127115 261960 73362 54973 3443 14946 173793 118899 23134 31760 136821 90935 21775 24111 2800 2800 16600 11034 2643 2923 11743 11743 147437 117727 10499 19211 51998 51998 246496 204915 3601 37980 45368 34569 5035 5764 161882 120340 18989 22553 209755 183605 2708 23442 67426 54813 1522 11091 19776 13145 3148 3483 14000 9377 2195 2428 DIRECT MAIL 132946 132946 145869 70431 11886 63552 3359863 2269844 398503 691516 181691 229611 338409 108487 35020 97958 5159 19405 42398 58119 217306 178751 49068 38555 2261358 2254104 682000 2280000 3595103 5086239 254823 221512 6697 11163 200000 200000 1278400 461520 1711075 X 1315387 1671078 755256 631448 1062940 1072638 3133583 3375164 3595103 5086239 106729 134852 0 X X 0 1 X 1 0 X 2101607 2685031 2694386 3525804 2353421 13360249 2101607 2685031 2694386 3525804 2353421 13360249 13360249 22898 27672 37703 37950 46243 172466 13532715 1047657 0.98730 0.96810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62849 62849 3297014 3359863 317993 79498 0 0 259510 276280 294979 317993 1148762 1723143 27019 31572 46472 62849 167912 64878 69070 73745 79498 287191 430787 1285616 60541 188960 33000 1502117 1229298 11798 89420 44900 1285616 1266286 9929 -7161 39756 1229298 1220309 107021 66456 127500 1266286 877285 237457 130567 25000 1220309 0.05000 0.72000 0.23000 0 0 144554 106771 37783 72752 71980 772 38555 LAND HELD FOR CONSERVATION 2280000 2280000 X 3889244 134852 279764 8036 422652 3466592 0 3466592 3647663 279764 8036 287800 3359863 0 3359863 PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUND ARE TO DEFRAY NORMAL OPERATING EXPENSES OF THE PCTA INCURRED IN THE FURTHERANCE OF ITS OBJECTIVES OF PROTECTING, PRESERVING, AND PROMOTING THE PCT. THIS INCLUDES EXPENSES IN MAINTAINING OR IMPROVING THE PCT, MEMBERSHIP IN THE PCTA, GENERATING CONTRIBUTIONS OR GIFTS TO THE PCTA, AND DIRECT COSTS INCURRED IN THE MANAGEMENT AND ADMINISTRATION OF THE ENDOWMENT FUND. PART X, LINE 2: PCTA HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: STORE - COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: STORE - COST OF GOODS SOLD 1 PACIFIC FOREST TRUST 1001-A OREILLY AVENUE SAN FRANCISCO CA 94129 680292509 501(C)(3) 15000 LAND PURCHASE WASHINGTON CONSERVATION CORPS PO BOX 47600 OLYMPIA WA 98504 916001063 12375 TRAIL MAINTENANCE AMERICAN CONSERVATION EXPERIENCE 2900 NORTH FORT VALLEY ROAD FLAGSTAFF AZ 86001 371473291 501(C)(3) 8801 TRAIL MAINTENANCE NORTHWEST YOUTH CORPS 2621 AUGUSTA STREET EUGENE OR 97403 930818160 501(C)(3) 18305 TRAIL MAINTENANCE 4 4 PART I, LINE 2: TRAIL MAINTENANCE GRANTS: PACIFIC CREST TRAIL ASSOCIATION (PCTA) HAS AGREEMENTS WITH VARIOUS ORGANIZATIONS TO PROMOTE THE DIVERSITY OF OUR WORKFORCE AND TO COVER PARTS OF THE TRAIL THAT ARE NOT COVERED BY OTHER VOLUNTEER PROGRAMS. TO MONITOR THE USE OF FUNDS, PCTA PROVIDES OVERSIGHT TO THE GRANT RECIPIENT INCLUDING SPECIFICATIONS AND ON THE GROUND DELINEATION OF TRAIL PROJECTS AND DEVELOPMENT OF SPECIFIC PROJECT PLANS. PCTA ALSO PROVIDES TECHNICAL ADVICE DURING THE PROJECT BY PCTA STAFF. PROJECT REPORTS ARE SUBMITTED TO PCTA AFTER EACH PROJECT TAKES PLACE THAT INCLUDE PARTICIPANT NAMES, NUMBER OF HOURS WORKED, AND WORK PERFORMED. PCTA PROVIDES FUNDING FOR REIMBURSABLE EXPENSES TO THE RECIPIENT AFTER THE PROJECT OCCURS. LAND ACQUISITION GRANTS: IN SOME CASES PCTA'S MISSION MAY BE BEST ACCOMPLISHED THROUGH THE GRANTING OF FUNDS TO ANOTHER QUALIFIED CONSERVATION ORGANIZATION TO ACQUIRE LAND OR INTEREST IN LAND ALONG OR NEAR THE PCT. PCTA SHALL ONLY GRANT FUNDS TO ORGANIZATIONS AND LAND PROTECTION PROJECTS THAT ACHIEVE SIGNIFICANT PUBLIC BENEFITS, CAN BE ACCOMPLISHED WITH HIGH ETHICAL STANDARDS, CONFORM TO FEDERAL AND STATE LAWS APPLICABLE TO PUBLIC CHARITIES AND PUBLIC TRUSTS, AND MEET PCTA'S MISSION AND STRATEGIC PLAN GOALS. PCTA SHALL EVALUATE EACH POTENTIAL LAND PROTECTION PROJECT GRANT REQUEST TO DETERMINE WHETHER TO COMMIT THE RESOURCES OF THE ORGANIZATION. IN EACH EVALUATION, PCTA WILL USE ITS PROJECT SELECTION CRITERIA POLICY TO WEIGH THE MERITS OF THE PROJECT. EACH PROJECT MUST BE REVIEWED AND APPROVED BY BOARD OF DIRECTORS PRIOR TO THE ORGANIZATION'S COMMITMENT OF RESOURCES. ANY GRANT OF FUNDS TO ANOTHER NON-PROFIT ORGANIZATION SHALL BE GOVERNED BY AN AGREEMENT. AT A MINIMUM, THIS AGREEMENT SHALL COVER THE FOLLOWING ITEMS: A DESCRIPTION OF THE PURPOSE OF THE GRANT AND GOALS OF THE PROJECT TO BE FUNDED, THE DURATION OF THE AGREEMENT, INDEMNIFICATION CLAUSE, THE CONDITIONS THAT MUST BE MET FOR FUNDS TO BE PAID BY PCTA, THE FUND DISBURSEMENT PROCEDURE, AGREEMENT ON COMMUNICATION BETWEEN THE TWO ORGANIZATIONS AND THE PUBLIC REQUIREMENTS FOR ACKNOWLEDGMENT OF PCTA'S ROLE IN THE PROJECT IN PUBLIC COMMUNICATIONS. FOR ANY PROJECT PCTA IS PROVIDING FUNDING FOR, IT WILL RECEIVE COPIES OF THE FOLLOWING ITEMS: ANY PHASE 1 CERCLA REPORT OR HAZARDOUS MATERIALS ASSESSMENTS, PRELIMINARY TITLE REPORTS, APPRAISALS, AND BASELINE REPORTS (CONSERVATION EASEMENTS ONLY). X X X X 0 0 0 0 0 0 0 0 0 LIZ BERGERON EXEC DIRECTOR & CEO 145096 0 8000 0 0 0 12248 0 985 0 166329 0 0 0 PART I, LINE 3 AT AN EXECUTIVE SESSION OF A REGULARLY SCHEDULED BOARD MEETING, THE PCTA BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE EXECUTIVE DIRECTOR BASED IN PART ON PERFORMANCE MEASURED AGAINST OBJECTIVES AND OTHER FACTORS. IN ADDITION, THE BOARD OF DIRECTORS USES COMPENSATION DATA FROM THE FORM 990 OF COMPARABLE NONPROFIT ORGANIZATIONS AS WELL AS A SURVEY OF NORTHERN CALIFORNIA NONPROFIT ORGANIZATIONS FROM THE NONPROFIT COMPENSATION ASSOCIATES. D GILBERT OFFICER ON THE BOARD OF DIRECTORS- SECRETARY/TREASURER LAND PURCHASE X 200000 200000 0 1 1 200000 X 32550 FMV X 23 112123 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF PCTA BETWEEN MEETINGS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL, AT EACH REGULAR MEETING OF THE BOARD, MAKE A FULL REPORT OF ALL BUSINESS TRANSACTED BY THE EXECUTIVE COMMITTEE SINCE THE LAST SUCH REPORT TO THE BOARD. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE BOARD CHAIR AND UP TO FOUR OTHER DIRECTORS. THE EXECUTIVE DIRECTOR SHALL SERVE AS A NON-VOTING ADVISOR TO THE EXECUTIVE COMMITTEE. THE BOARD SHALL APPOINT DIRECTORS TO BE MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF INDIVIDUALS, ASSOCIATIONS, CLUBS AND ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS AND ON OTHER MATTERS SUBMITTED TO THE MEMBERSHIP BY THE BOARD OF DIRECTORS. EACH INDIVIDUAL MEMBER HAS ONE VOTE AND EACH MEMBER GROUP HAS ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS HAVE THE RIGHT TO VOTE ON CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE DRAFT FORM 990 IS E-MAILED TO THE FINANCE COMMITTEE MEMBERS FOR REVIEW. THE FINANCE COMMITTEE HOLDS A MEETING TO DISCUSS THE CONTENTS OF THE FORM 990. THE COMMITTEE SUBMITS REVIEW COMMENTS TO THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER AND MAKES ONE OF THE FOLLOWING RECOMMENDATIONS: (A) FILE THE FORM 990 AS PREPARED OR, (B) REQUEST A MEETING WITH THE AUDITOR AND STAFF TO DISCUSS POTENTIAL CHANGES. BEFORE THE FORM 990 IS FILED, A COPY IS PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND STAFF LEADERSHIP REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY AT EACH APRIL BOARD OF DIRECTORS MEETING. AS PART OF THE PROCESS, THEY DISCLOSE ANY KNOWN CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST ON THE FORM. THE FORMS ARE REVIEWED BY THE BOARD CHAIR. IF ANY CONFLICT OF INTEREST IS DISCLOSED, THE BOARD REVIEWS AND DISCUSSES THE CONFLICT. THROUGHOUT THE YEAR, BOARD MEMBERS ARE AWARE OF THE POLICY AND DISCLOSE CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTERESTS AS THEY ARISE. IF THE BOARD DETERMINES A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT BE PRESENT FOR DISCUSSION OR VOTE ON BUSINESS WHERE A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 AT AN EXECUTIVE SESSION OF A REGULARLY SCHEDULED BOARD MEETING, THE PCTA BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL & ADMINISTRATIVE OFFICER BASED IN PART ON PERFORMANCE MEASURED AGAINST OBJECTIVES AND OTHER FACTORS. IN ADDITION, THE BOARD OF DIRECTORS USES COMPENSATION DATA FROM THE FORM 990 OF COMPARABLE NONPROFIT ORGANIZATIONS AS WELL AS A SURVEY OF NORTHERN CALIFORNIA NONPROFIT ORGANIZATIONS FROM THE NONPROFIT COMPENSATION ASSOCIATES. THIS PROCESS WAS LAST UNDERTAKEN IN 2017. FORM 990, PART VI, SECTION C, LINE 19 PCTA'S BYLAWS, AUDITED FINANCIAL STATEMENTS, FORMS 990, STRATEGIC PLANS, ANNUAL REPORTS, PRIVACY POLICY AND RECORD RETENTION POLICY ARE AVAILABLE ON OUR WEBSITE. OTHER POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESSES FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.