2018-04-06T14:50:17-05:00 2017-06-30 770076647 DAMITZ BROOKS NIGHTINGALE 200 EAST CARRILLO STREET SUITE 303 SANTA BARBARA CA 93101 990 2016-07-01 953797404 THE LAND TRUST FOR SANTA BARBARA COUNTY LAND 8059664520 PO BOX 91830 SANTA BARBARA CA 93190 GREGORY PARKER BOARD PRESIDENT 8059664520 2018-03-20 1 CATHERINE MACAULAY P00178796 8059631837 216.64.156.34 2018-03-20 13:58:01 PD P 19B10189F2A492A4D2E96384BB6464D300A6946E 126C55C33015076242EA3A1EA892F641F0A51BAB 2016 2021-01-29 14:40:06Z GREGORY PARKER PO BOX 91830 SANTA BARBARA CA 93190 8518365 0 X WWW.SBLANDTRUST.ORG X 1982 CA TO PRESERVE, RESTORE AND ENHANCE OPEN SPACE, NATURAL RESOURCES AND AGRICULTURAL LANDS 15 15 9 631 0 0 10877183 4416400 5002 7025 220336 217195 14304 13490 11116825 4654110 0 0 0 0 666312 686660 0 0 242154 4672526 987038 5338838 1673698 5777987 2980412 15270672 15717195 3095611 151465 12175061 15565730 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 480889 7025 PROPERTY MANAGEMENT, NATURAL RESOURCE PROTECTION, PUBLIC EDUCATION, INTERPRETIVE AND RECREATIONAL ACCESS PROGRAMS ON FOUR NATURE PRESERVES OWNED. 180993 ANNUAL MONITORING AND COMPLIANCE ACTIVITIES ON ALL FEE AND CONSERVATION EASEMENT PROPERTY. 252058 ACQUISITION OF CONSERVATION LAND AND EASEMENT INTERESTS. GENERAL OUTREACH AND RESPONSE TO LANDOWNER INQUIRIES. 377613 THE CONSERVATION BLUEPRINT IS A COLLABORATIVE UNDERTAKING TO PROVIDE A COUNTY-WIDE, SCIENCE-BASED, DECISION-MAKING PLATFORM FOR CONSERVATION AND LAND PROTECTION TO IDENTIFY OPPOTUNITIES AND NEEDS FOR LAND CONSERVATION, RESTORATION AND STEWARDSHIP. 377613 1291553 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 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 9 1 0 0 0 0 0 0 1 1 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 JUDY JENNINGS 8059664520 1530 CHAPALA STREET A SANTA BARBARA CA 93101 GREGORY PARKER PRESIDENT 4.00 X X 0 0 0 RICH NAGLER VICE PRESIDENT 3.00 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 CARLA M D'ANTONIO 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 149081 0 18553 JUDY JENNINGS ACCOUNTING MANAGER 25.00 X 62203 0 5286 211284 0 23839 1 0 1 0 AG INNOVATIONS 101 MORRIS STREET 212 SEBASTOPOL CA 94572 CONSULTANTS 165338 CONSERVATION BIOLOGY 136 SW WASHINGTON AVE 202 CORVALLIS CA 97333 CONSULTANTS 148111 2 64108 187330 4164962 2808706 4416400 HIKING AND TOUR FEES 713990 7025 7025 7025 37366 37366 13167 0 13167 13167 13167 2719084 1325000 2617740 1246515 101344 78485 179829 179829 323 0 323 323 4654110 7025 0 230685 X 235939 163175 47162 25602 323284 201356 16123 105805 85821 55943 9712 20166 41616 27128 4709 9779 41714 41714 21100 21100 1798 1628 170 453456 440246 3250 9960 40098 7657 1981 30460 51508 32537 18971 17113 10504 816 5793 49036 33645 6631 8760 12675 8932 3120 623 23733 8191 9941 5601 72894 72894 10176 7274 2902 21955 10447 11508 IMPROVEMENTS 157812 157034 778 PROGRAMS AND MATERIALS 10511 9789 88 634 MISCELLANEOUS 1459 1459 1673698 1291553 139991 242154 900 771 2625056 4348392 679096 365633 81734 35169 8635 5955 6068086 48535 7267915 6019551 943516 1037284 3649446 3899517 12550 4923 1824 0 15270672 15717195 46612 43057 450 450 3000000 50000 48549 57958 3095611 151465 X 2963642 4452641 7870848 9772517 1340571 1340572 12175061 15565730 15270672 15717195 2980412 410257 0 X 0 1 X 1 0 X 791482 2159324 1370591 10877183 4416400 19614980 791482 2159324 1370591 10877183 4416400 19614980 7995367 11619613 127528 124801 286281 46041 50533 635184 16885 14074 30959 621 8876 16459 25956 20307079 88264 0.57220 0.58230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 38 25294.00 1 1 1 1974.00 121861 2852048 184174 915141 173362 3778001 3237351 100502 -5265 232590 247950 2852048 3107742 302739 -8998 164132 3237351 2586145 372144 310859 161406 3107742 2398511 148750 375013 336129 2586145 0.60000 0.05000 0.35000 0 0 6000038 6000038 63343 46144 17199 4705 2391 2314 6019551 TIFF 3899517 F 3899517 ACCRUED LIABILITIES 45458 DEPOSITS RECEIVED 12500 57958 X 5101790 410257 37423 447680 4654110 0 4654110 1711121 37423 37423 1673698 0 1673698 PART II, LINE 3: THE ORGANIZATION TRANSFERRED A CONSERVATION EASEMENT TO THE CALIFORNIA RANGELAND TRUST (CRT) FOR THE PURPOSE OF EFFICIENCY BECAUSE THE CRT HOLDS ANOTHER EASEMENT ON THE LANDOWNER'S PROPERTY. THE CALIFORNIA RANGELAND TRUST IS A PUBLICLY SUPPORTED, TAX-EXEMPT "QUALIFIED CONSERVATION ORGANIZATION" AS DEFINED BY SECTIONS 501(C)(3) AND 170(H) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED ("CODE"), AND SECTION 23701(D) OF THE CALIFORNIA REVENUE & TAXATION CODE AND IS ELIGIBLE TO HOLD THIS CONSERVATION EASEMENT PURSUANT TO SECTION 815.3 OF THE CALIFORNIA CIVIL CODE. THE CRT ACCEPTED THE RESPONSIBILTY OF MONITORING AND ENFORCING THE TERMS OF THIS CONSERVATION EASEMENT AND UPHOLDING ITS CONSERVATION PURPOSES. 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, 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 ENCROACHMENT ON PROPERTY HELD IN FEE TITLE BY THE LAND TRUST. PART II, LINE 9: PROPERTY HELD FOR CONSERVATION PURPOSES INCLUDES PURCHASED 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 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 AT $1 EACH ON OUR BALANCE SHEET AND ALSO AS 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 2013 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2012 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 HAD NO UNRECOGNIZED TAX BENEFITS RELATED TO TAX POSITIONS TAKEN DURING THE YEARS ENDED JUNE 30, 2017 AND 2016 OR FOR PRIOR PERIODS. SCHEDULE D, PART V FOR THE YEARS ENDED JUNE 30, 2016 AND PRIOR, INVESTMENT INCOME RESULTING FROM CERTAIN TEMPORARILY RESTRICTED NET ASSETS WAS INCORRECTLY CLASSIFIED AS TEMPORARILY RESTRICTED INCOME RATHER THAN AS UNRESTRICTED INCOME. THIS RESULTED IN THE MISCLASSIFICATION OF $731,360 OF NET ASSETS AS OF JUNE 30, 2016. FOR THE YEAR ENDING JUNE 30, 2017, THESE NET ASSETS HAVE BEEN CORRECTLY RECLASSIFIED AS TEMPORARILY RESTRICTED OR UNRESTRICTED NET ASSETS. NO OTHER CHANGES TO THE FINANCIALS WERE REQUIRED TO CORRECT THIS RECLASSIFICATION. X 1 1 X X X X X 0 0 0 0 0 0 0 1 0 CHARLES WORK EXECUTIVE DIRECTOR 128606 0 9375 0 11100 0 4140 0 14413 0 167634 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. X 27 2807767 FAIR MARKET VALUE X 4 939 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 BY MAIL TO THE PRESIDENT OF THE BOARD OF TRUSTEES. THE PRESIDENT REVIEWS EACH DISCLOSURE FORM AND IS RESPONSIBLE FOR INFORMING EACH COMMITTEE CHAIR, AND THE FULL BOARD WHEN APPROPRIATE, OF ANY POTENTIAL CONFLICTS OF INTEREST. RESOLUTION OF ANY IDENTIFIED CONFLICT IS DOCUMENTED IN THE BOARD OR COMMITTEE MINUTES, WITH A 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. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 426,846. MANAGEMENT AND GENERAL EXPENSES 3,250. FUNDRAISING EXPENSES 8,628. TOTAL EXPENSES 438,724. DOCENTS: PROGRAM SERVICE EXPENSES 13,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,400. INTERNSHIPS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,332. TOTAL EXPENSES 1,332.