2025-01-29T15:22:40-06:00 2024-03-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-04-01 942681735 SAVE MOUNT DIABLO SAVE 9259473535 201 N CIVIC DRIVE 190 WALNUT CREEK CA 94596 EDWARD SORTWELL CLEMENT JR EXECUTIVE DIRECTOR 9259473535 2025-01-29 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-01-29 2023 2025-03-06 01:10:19Z EDWARD SORTWELL CLEMENT 201 N CIVIC DRIVE 190 WALNUT CREEK CA 94596 13843717 0 X WWW.SAVEMOUNTDIABLO.ORG X 1980 CA SAVE MOUNT DIABLO'S MISSION IS TO PRESERVE MOUNT DIABLO'S PEAKS, SURROUNDING FOOTHILLS, AND WATERSHEDS; AND ITS SUSTAINING DIABLO RANGE, THROUGH LAND ACQUISITION AND PRESERVATION STRATEGIES DESIGNED TO PROTECT THE MOUNTAIN'S NATURAL BEAUTY, BIOLOGICAL DIVERSITY, AND HISTORIC AND AGRICULTURAL HERITAGE; ENHANCE OUR AREA'S QUALITY OF LIFE; AND PROVIDE EDUCATIONAL AND RECREATIONAL OPPORTUNITIES CONSISTENT WITH PROTECTION OF NATURAL RESOURCES. 17 17 28 737 0 0 3341066 5660882 34186 54192 35052 238801 -46082 83226 3364222 6037101 114451 144047 0 0 1956681 2041472 34900 78500 688565 1345490 1242594 3451522 3506613 -87300 2530488 24218193 27506303 1648821 2162760 22569372 25343543 X SAVE MOUNT DIABLO'S MISSION IS TO PRESERVE MOUNT DIABLO'S PEAKS, SURROUNDING FOOTHILLS, AND WATERSHEDS; AND ITS SUSTAINING DIABLO RANGE, THROUGH LAND ACQUISITION AND PRESERVATION STRATEGIES DESIGNED TO PROTECT THE MOUNTAIN'S NATURAL BEAUTY, BIOLOGICAL DIVERSITY, AND HISTORIC AND AGRICULTURAL HERITAGE; ENHANCE OUR AREA'S QUALITY OF LIFE; AND PROVIDE EDUCATIONAL AND RECREATIONAL OPPORTUNITIES CONSISTENT WITH PROTECTION OF NATURAL RESOURCES. 0 0 700164 53885 17986 STEWARDSHIP: SAVE MOUNT DIABLO CURRENTLY OWNS AND/OR MANAGES 20 PROPERTIES TOTALING 2,075.905-ACRES. SAVE MOUNT DIABLO ALSO HOLDS PERPETUAL CONSERVATION EASEMENTS ON 3 PROPERTIES, TOTALING 176-ACRES. ACCOMPLISHMENTS FOR THE 3/31/2024 TAX YEAR INCLUDE:- SUCCESSFULLY STEWARDED THE THOUSANDS OF ACRES UNDER OUR CARE (PLANTING NATIVE SPECIES, REMOVING INVASIVE SPECIES, REGULAR PROPERTY MONITORING, ETC.).- MORE THAN 737 VOLUNTEERS COMPLETED OVER 8,211 HOURS OF SERVICE IN THE 2023 - 2024 FISCAL YEAR. THEY HAVE SUPPORTED ALL OUR ACTIVITIES ACROSS DEPARTMENTS THROUGHOUT THE YEAR. RECURRENT STEWARDSHIP VOLUNTEERS INCLUDE 27 PROPERTY MONITORS AND 84 VOLUNTEER STEWARDS.- VOLUNTEERS: OUR VOLUNTEERS ARE THE HEROES AND HEROINES OF LAND PRESERVATION. THEY HELP MAKE OUR WORK POSSIBLE, WHETHER IT BE BY HELPING RESTORE ECOLOGICAL SYSTEMS, BECOMING A HIKE LEADER, ASSISTING WITH EVENT REGISTRATION, STAFFING AID STATIONS, TAKING PHOTOS, OR SETTING-UP EQUIPMENT. THEIR HARD WORK AND GENEROSITY ARE WHAT HELP MAKE THIS ORGANIZATION'S EFFORTS SO SUCCESSFUL.- STEWARDS ALSO CONTINUED MONTHLY PROPERTY OUTINGS, AND ORGANIZED SMALL WORKDAYS FOR RESTORATION PLANTINGS, WEEDING, MULCHING, WATERING NATIVE PLANTINGS AND CLEAN-UP OUR PROPERTIES.- STAFF CONTINUED MONITORING IMPACTS TO VEGETATION IN THE JACKASS CANYON AREA, WITH CALIFORNIA STATE PARKS AND CAL FIRE, WORKING TOGETHER TO THIN, CHIP AND MANAGE HAZARDOUS FUEL LOAD IN THE AREA.- WITH OUR PARTNERS AT THE LINDSAY WILDLIFE EXPERIENCE, WE CONTINUED TO RELEASE REHABILITATED AMERICAN KESTRELS INTO THE MOUNT DIABLO FOOTHILLS, STRENGTHENING WILDLIFE CORRIDORS.- ADVANCED OUR 10,000 TREES AND NATIVE PLANTS PROJECT, PLANTING AND CARING FOR MORE THAN 3,000 PLANTS INTO OUR REHABILITATION SITES, MANY OF THOSE PLANTS BEING CALIFORNIA MILKWEED AND OTHER POLLINATOR PLANTS FOR MONARCH FORGE, BUILDING AND STRENGTHENING HABITAT FOR WILDLIFE.- WE MONITOR AND REMEDIATE STORM DAMAGE ON ALL OUR PROPERTIES. WE INSTALLED A SOLAR WELL AND A WILDLIFE TROUGH AT MC7 TO MAINTAIN AND STRENGTHEN WILDLIFE HABITAT AND WATER QUALITY IN MARSH CREEK. - STAFF WORKED WITH STUDENTS AND VOLUNTEERS TO CREATE A POLLINATOR GARDEN AT MC7, AND FENCED IT WITH CEDAR SPLIT-RAIL FENCING, TO PROTECT THE AREA FROM CATTLE THAT GRAZE FOR FIRE ABATEMENT. THIS IS ALL IN PARTNERSHIP WITH A GRANT FROM CDFW TO STRENGTHEN WILDLIFE HABITAT FOR LISTED SPECIES AND IMPROVE WATER QUALITY IN MARSH CREEK.- STAFF LED THE 4TH ANNUAL PINE CANYON CLEAN-UP WITH THE MOUNT DIABLO STATE PARK, THE EAST BAY REGIONAL PARK DISTRICT, THE AMERICAN ALPINE CLUB, AND THE BAY AREA CLIMBERS COALITION, WHERE WE REMOVED INVASIVE SPECIES, GRAFFITI, AND TRASH FROM THE PINE CANYON AREA, AS WELL AS HAZARDOUS FUEL LOAD FROM THE KNOBCONE POINT AREA WITH A CHIPPER.- WE HOSTED MAJOR CLEAN-UP WORKDAYS, INCLUDING A COASTAL CLEAN-UP WORKDAY IN KIRKER CREEK, WITH THE HELP OF A SMALL GROUP OF VOLUNTEERS TO REMOVE 10 GARBAGE BAGS OF TRASH. - WE CONTINUE TO WORK WITH PARTNERS TO RESTORE THE BALCERZAK INHOLDING, REMOVING THOUSANDS OF POUNDS OF CONSTRUCTION DEBRIS FROM THE AREA. TO DATE WE HAVE REMOVED A VOLUME EQUAL TO THE LENGTH OF TWO FOOTBALL FIELDS OF METAL ALONE. ON OUR COASTAL CLEANUP DAY, WE REMOVED 3,000 LBS OF DEBRIS.- STAFF CONTINUES TO MANAGE THE PUBLIC TRAILS AT KNOBCONE POINT AND AT MANGINI RANCH EDUCATIONAL PRESERVE.- STEWARDSHIP STAFF LED 4 ENVIRONMENTAL EDUCATION DAYS AT CURRY CANYON RANCH FOR MDUSD STUDENTS IN THE BACR CARES PROGRAM, EFFECTIVELY CREATING AN INSPIRING WORKDAY IN THE HILLS. 690473 49038 0 LAND ACQUISITION & LAND USE: SAVE MOUNT DIABLO CONTINUES LONG-TERM NEGOTIATIONS TO PROTECT IMPORTANT PROPERTIES. ACCOMPLISHMENTS FOR THE 3/31/2024 TAX YEAR INCLUDE:- CLOSED ESCROW AND ACQUIRED THE 6.69-ACRE KRANE POND PROPERTY FOR $400,000 AND OTHER PROJECT COSTS WITHIN THE MISSING MILE THAT IS CONTIGUOUS WITH MOUNT DIABLO STATE PARK. THE MISSING MILE IS ROUGHLY A SQUARE MILE ON THE NORTHERN SLOPES OF MOUNT DIABLO THAT CONTAINS MUCH PRIVATELY OWNED OPEN SPACE THAT HAS NOT YET BEEN CONSERVED. THE KRANE POND PROPERTY IS CONTIGUOUS WITH MOUNT DIABLO STATE PARK AND THIS PROPERTY HAS ONE OF THE LARGEST WATER SOURCES ON THE NORTH SIDE OF MOUNT DIABLO WHICH MAKES IT CRITICAL FOR WILDLIFE. - ACQUIRED THE 10-ACRE BALCERZAK INHOLDING PROPERTY FOR $1,075,000 AND OTHER COSTS. THE PROPERTY IS AN INHOLDING, SURROUNDED BY MT. DIABLO STATE PARK, 3 MILES UP CURRY CANYON AND HAS BEEN ON OUR PRIORITY ACQUISITION LIST FOR A LONG TIME.- SECURED AN OPTION AGREEMENT TO ACQUIRE THE 98.01-ACRE GINOCHIO SCHWENDEL RANCH, A HIGH RESOURCE PROPERTY, CONTIGUOUS WITH OTHER LAND SAVE MOUNT DIABLO HAS PROTECTED, IN OUR MOST IMPORTANT ACQUISITION AREA. THE OPTION AGREEMENT GIVES US UNTIL MARCH 2025 TO RAISE ABOUT $1.455 MILLION TO COVER ALL THE PROJECT COSTS.- LEVERAGED OUR RESOURCES AND ASSISTED EAST BAY REGIONAL PARK DISTRICT IN THEIR ACQUISITION OF THE 768-ACRE FINLEY ROAD RANCH NEXT TO MOUNT DIABLO. SAVE MOUNT DIABLO CONTRIBUTED FUNDS, STAFF TIME, AND OTHER RESOURCES TO THIS LAND ACQUISITION EFFORT. - WE CONTINUE TO NEGOTIATE COMPLEX PROPERTY TRANSACTIONS, THE FRUITS OF WHICH WILL BE BROUGHT TO BEAR IN THE COMING YEARS. OUR PARTNERS, ESPECIALLY THE EAST CONTRA COSTA COUNTY HABITAT CONSERVANCY AND EAST BAY REGIONAL PARK DISTRICT, HAVE CONTINUED THE WORK TO PROTECT THE MARSH CREEK AND MORGAN TERRITORY AREAS AND PLACE CRITICAL PROTECTIONS OVER ESSENTIAL HABITAT CORRIDORS. WE MEET WITH LANDOWNERS AND DEVELOPERS ALIKE TO PUSH FOR HIGH-QUALITY MITIGATION ASSOCIATED WITH NEW DEVELOPMENTS. WE COORDINATE CLOSELY WITH OUR PARTNERS ON STRATEGIC ADDITIONS TO THE OVERALL NETWORK OF PRESERVED LANDS ON AND AROUND MOUNT DIABLO.- LAND USE: SAVE MOUNT DIABLO REGULARLY MONITORS THE AGENDAS OF 55 DIFFERENT PLANNING COMMITTEES AND PUBLIC AGENCIES. THIS WORK CAN TAKE TIME AS WE RESEARCH, WRITE LETTERS, TESTIFY, AND COLLABORATE ON SOLUTIONS. WE RESPONDED TO MORE THAN A DOZEN LAND USE PROJECTS IN THE 2023 - 2024 FISCAL YEAR.- FURTHERED OUR DIABLO RANGE EXPANSION WORK DEVELOPING NEW PARTNERS AND ADVANCING ADVOCACY EFFORTS TO PROTECT IMPORTANT LANDS LIKE TESLA AND DEL PUERTO CANYON.- WE SUPPORTED OR LED THREE BALLOT MEASURE CAMPAIGNS, STATEWIDE PROP 4 CLIMATE BOND, A SAN BENITO COUNTY GROWTH CONTROL MEASURE A, AND NO ON MEASURE II IN DUBLIN TO DEFEND A TEN-YEAR-OLD URBAN LIMIT LINE WE HELPED CREATED THERE. 533821 41124 36206 EDUCATION & OUTREACH AND RECREATION: SAVE MOUNT DIABLO OFFERS NUMEROUS EDUCATIONAL, OUTREACH, AND RECREATIONAL PROGRAMS TO HELP DIRECTLY CONNECT OUR COMMUNITIES TO NATURE AND EDUCATE THEM ABOUT IT, TO PROVIDE OPPORTUNITIES TO DO SERVICE PROJECTS FOR OUR NATURAL WORLD, AND TO DIVERSIFY THE TYPES OF PEOPLE SERVED AND INVOLVED WITH OUR LAND CONSERVATION WORK. THESE PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING:- OUR DISCOVER DIABLO FREE PUBLIC OUTINGS SERIES- OUR CONSERVATION COLLABORATION AGREEMENT PROGRAM, REBRANDED AS DIABLO CONSERVATION EXPERIENCE, FOR LOCAL MIDDLE SCHOOL AND HIGH SCHOOLS.- OUR YOUNG DIABLO EXPLORERS PROGRAM FOR 3RD TO 5TH GRADERS.- OUR SEMESTER LONG LAND CONSERVATION COURSE TAUGHT AT CALIFORNIA STATE UNIVERSITY EAST BAY.- OUR DR. MARY BOWERMAN SCIENCE AND RESEARCH PROGRAM, WHICH PROVIDES SMALL GRANTS TO ENCOURAGE MORE SCIENTIFIC RESEARCH IN THE NORTHERN DIABLO RANGE, BIOBLITZ, ETC.- ENABLED THE PUBLIC TO ENJOY OUR NEW MANGINI RANCH EDUCATIONAL PRESERVE, RUN WITH A FREE ONLINE RESERVATION SYSTEM WITH OVER 4 MILES OF TRAILS BUILT THERE WITH THE HELP OF VOLUNTEERS AND LOCAL STUDENTS.- STAFF AND VOLUNTEERS LED 12 TABLING EVENTS IN THE COMMUNITY TO EDUCATE, INSPIRE AND CONNECT THE PUBLIC TO DIABLO RANGE AND SOME OF THE PROJECTS THAT WE LEAD TO PROTECT IT.- SMD STAFF LED AN ARCHAEOLOGICAL MONITORING TRAINING FOR THE TRIBE WITH THE WILTON RANCHERIA.- AS WE REFLECT BACK ON THE COMPLETED APRIL 1, 2023, TO MARCH 31, 2024 FISCAL YEAR, WE FEEL IMMENSE GRATITUDE FOR OUR SUPPORTERS BECAUSE THEY HELPED US COMPLETE ANOTHER HIGHLY SUCCESSFUL YEAR FROM A PROGRAMMATIC, FINANCIAL, AND OVERALL ORGANIZATIONAL PERSPECTIVE. 1924458 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 14 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AR CA GA MA MD NC NJ NM NY OH OR PA TN WA X X X MONICA OEI 9259494514 201 N CIVIC DRIVE 190 WALNUT CREEK CA 94596 JIM FELTON PRESIDENT 4.00 X X 0 0 0 GISELLE JURKANIN VICE PRESIDENT / SECRETARY 4.00 X X 0 0 0 BURT BASSLER TREASURER 4.00 X X 0 0 0 KEITH ALLEY DIRECTOR 2.00 X 0 0 0 STEVE BALLING DIRECTOR 2.00 X 0 0 0 JOHN GALLAGHER DIRECTOR 2.00 X 0 0 0 GARRETT GIRVAN DIRECTOR THROUGH 6/2023 2.00 X 0 0 0 LIZ HARVEY ROBERTS DIRECTOR 2.00 X 0 0 0 CLAUDIA HEIN DIRECTOR 2.00 X 0 0 0 SCOTT HEIN DIRECTOR 2.00 X 0 0 0 MARGARET KRUSE DIRECTOR THROUGH 8/2023 2.00 X 0 0 0 SHIRLEY LANGLOIS DIRECTOR 2.00 X 0 0 0 BOB MARX DIRECTOR 2.00 X 0 0 0 DOUG MATTHEW DIRECTOR 2.00 X 0 0 0 PHIL O'LOANE DIRECTOR 2.00 X 0 0 0 ROBERT PHELPS DIRECTOR 2.00 X 0 0 0 MALCOLM SPROUL DIRECTOR 2.00 X 0 0 0 JEFF STONE DIRECTOR 2.00 X 0 0 0 ACHILLEUS TIU DIRECTOR 2.00 X 0 0 0 EDWARD SORTWELL CLEMENT JR EXECUTIVE DIRECTOR 40.00 X 183440 0 11675 MONICE OEI FINANCE & ADMINISTRATIVE DIRECTOR 40.00 X 120345 0 15967 SETH ADAMS LAND CONSERVATION DIRECTOR 40.00 X 135504 0 21973 SEAN BURKE LAND PROGRAMS DIRECTOR 40.00 X 112080 0 7374 KAREN FERRIERE DEVELOPMENT DIRECTOR 40.00 X 108075 0 6205 659444 0 63194 5 0 1 0 0 276890 14527 5369465 20023 5660882 PROGRAM EVENT REVENUE 900099 36206 36206 LAND REVENUE & MGMT FEES 900099 17986 17986 54192 218767 218767 7631205 1518 7612689 0 18516 1518 20034 20034 266288 276890 193927 72361 72361 OTHER INCOME 900099 10865 10865 10865 6037101 54192 0 322027 X 132450 132450 11597 11597 331427 79409 199150 52868 1399661 733203 379309 287149 48897 25399 13037 10461 132004 68664 35989 27351 129483 61402 42494 25587 17287 4388 12824 75 47997 12182 35608 207 78500 78500 11726 11726 61962 45705 4864 11393 14828 8244 140 6444 97283 64766 1101 31416 160610 86345 26117 48148 207399 104562 61418 41419 28763 24384 1882 2497 16631 12631 1505 2495 27368 18546 2636 6186 191299 149686 40670 943 65470 54255 6804 4411 FOOD & SUPPLIES 115963 74070 8772 33121 LAND ADVOCACY / PERMITS 89926 89926 DUES / FEES / PUBLICATI 44419 30209 4294 9916 EQUIP MAINT & RENTAL 19686 16188 940 2558 23977 16247 2310 5420 3506613 1924458 893590 688565 495012 397243 34555 70875 278416 187200 102000 51565 576468 348077 123339 228391 6035611 8003577 17149260 18567452 24218193 27506303 322782 314903 18620 25426 0 537500 1307419 1284931 1648821 2162760 X 20797792 22392138 1771580 2951405 22569372 25343543 24218193 27506303 X 2530488 250802 -7119 X 0 1 X 1 0 X 4170724 3542387 3186903 3341066 5660882 19901962 4170724 3542387 3186903 3341066 5660882 19901962 5389696 14512266 102048 178454 125905 111682 218767 736856 17638 5132 0 0 72361 95131 3520 3478 41476 8985 10865 68324 20802273 266084 0.69760 0.77610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11456 13490 24946 3391441 3416387 320819 80205 0 0 319754 351320 322576 320819 1314469 1971704 29895 19177 24946 74018 79939 87830 80644 80205 328618 492927 11220 3430 6868 11456 32974 X X X 3 176.00 0 0 0 1 1 20.00 952 2679925 2257030 121014 5057969 2585960 307500 -213535 2679925 2565494 5500 145798 130832 2585960 1827434 407000 331060 2565494 918260 938193 -29019 1827434 0.83223 0.16777 0.00000 0 0 28292 6322 21970 487445 313008 174437 60731 28747 31984 228391 BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS 435095 ASSETS HELD UNDER A CHARITABLE REMAINDER TRUST 146456 CONSERVATION LAND AND EASEMENTS 14731703 CONSERVATION LAND STRUCTURES AND IMPROVEMENTS, NET 1341493 DEPOSITS 18673 LAND PURCHASE OPTIONS 720549 RIGHT-OF-USE ASSETS 1101433 WORK IN PROGRESS 72050 18567452 LIABILITY UNDER CHARITABLE REMAINDER TRUST 46078 RIGHT-OF-USE LIABILITIES 1238853 1284931 X 6502684 250802 32580 283382 6219302 11726 -193927 -182201 6037101 3728513 32580 201046 233626 3494887 11726 11726 3506613 PART II, LINE 5: SMD HAS A "CONSERVATION EASEMENT ENFORCEMENT POLICY" POLICY WHICH OUTLINES ANNUAL MONITORING, LAND-OWNER RELATIONSHIPS, VIOLATION PROTOCOLS, AND ENFORCEMENT GUIDELINES. SMD RECOGNIZES THAT EDUCATION AND RELATIONSHIP BUILDING, NOT LITIGATION, ARE THE BEST IMMEDIATE AND LONG-TERM METHODS OF ENSURING THE INTEGRITY OF CONSERVATION EASEMENTS, AND SMD IS COMMITTED TO WORKING WITH LANDOWNERS WHO GRANT SMD CONSERVATIONS TO HELP THEM UNDERSTAND EASEMENTS SO THAT THEY CONTINUE TO BE GOOD STEWARDS OF THE LAND. HOWEVER, EASEMENT VIOLATIONS MAY STILL OCCUR. IN THESE SITUATIONS, PROMPT AND EFFECTIVE ENFORCEMENT ACTION IS NEEDED TO: PROTECT THE CONSERVATION VALUE OF SUBJECT PROPERTIES; MAINTAIN PUBLIC CONFIDENCE IN SMD'S MISSION TO CONSERVE OPEN SPACE; PRESERVE SMD'S LEGAL AUTHORITY TO ENFORCE ITS EASEMENTS; AND MAINTAIN SMD'S TAX-EXEMPT STATUS AND ITS ABILITY TO ACCEPT FUTURE DONATIONS OF CONSERVATION EASEMENTS. SMD RECOGNIZES THAT IT IS BETTER TO PREVENT VIOLATIONS THAN REMEDY THEM. TO THIS END, SMD: MONITORS ALL PROPERTIES ANNUALLY; MAINTAINS GOOD RELATIONSHIPS WITH GRANTORS; PERIODICALLY REMINDS GRANTORS TO CHECK THEIR EASEMENT AGREEMENT BEFORE ALTERING THE PROPERTY IN ANY WAY AND TO NOTIFY SMD IF THEY ARE PLANNING TO SELL THEIR LAND; AND MEETS WITH NEW OWNERS TO DISCUSS EASEMENT TERMS AND CONSERVATION PURPOSES AS SOON AS POSSIBLE AFTER PURCHASE OR TRANSFER OF CONSERVATION EASEMENT PROPERTY. SHOULD A VIOLATION BE DISCOVERED, IT IS IMMEDIATELY REPORTED TO THE LAND PROGRAMS DIRECTOR, WHO WILL REVIEW THE VIOLATION ALONG WITH THE RELATED EASEMENT FILE TO DETERMINE WHETHER A VIOLATION HAS OCCURRED, AND IF SO, ITS LEVEL OF SEVERITY. RESPONSES TO VIOLATIONS VARY DEPENDING ON THE SITUATION, AND SMD AIMS TO BE CONSISTENT AND FAIR; SMD'S RESPONSE TO A VIOLATION WILL MATCH THE SEVERITY OF THE VIOLATION. MINOR OR TECHNICAL INFRACTIONS MAY SIMPLY WARRANT A LETTER FROM LAND DEPARTMENT STAFF; MORE EGREGIOUS VIOLATIONS MAY REQUIRE A MORE IMMEDIATE, FORMAL RESPONSE (WHICH MUST BE APPROVED BY THE EXECUTIVE DIRECTOR). SAVE MOUNT DIABLO ALSO MAINTAINS A LEGAL DEFENSE FUND AND HOLDS TERRA FIRMA CONSERVATION INSURANCE. PART II, LINE 9: CONSERVATION LAND AND EASEMENTS - CAPITALIZED COSTS FOR ACQUISITION OF CONSERVATION LAND CONSIST OF THE PURCHASE PRICE AND RELATED CLOSING COSTS. SMD RECORDS THE EXPENDITURES INCURRED FOR THE ACQUISITION OF CONSERVATION LAND IN PROGRAM EXPENSES AND AN OFFSETTING ITEM RELATED TO THE ACQUISITION OF CONSERVATION LAND FOR THE SAME AMOUNT ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. CONSERVATION LAND IS NOT DEPRECIATED. CONSERVATION LAND STRUCTURES AND IMPROVEMENTS - CAPITALIZED COSTS FOR ACQUISITION AND PURCHASE OF LAND STRUCTURES AND IMPROVEMENTS CONSIST OF THE PURCHASE PRICE AND RELATED CLOSING COSTS. LAND STRUCTURES AND IMPROVEMENTS LOCATED ON CONSERVATION LAND AND ALL IMPROVEMENTS ON THE CONSERVATION LAND ARE DEPRECIATED OVER AN ESTIMATED USEFUL LIFE OF TEN TO TWENTY YEARS. DEED OF CONSERVATION EASEMENTS - A PERPETUAL CONSERVATION EASEMENT IS A VOLUNTARY LEGAL AGREEMENT BETWEEN A LANDOWNER AND A QUALIFIED ORGANIZATION, SUCH AS A LAND TRUST, TO PROTECT THE NATURAL OR CULTURAL RESOURCES OF THAT LAND FOREVER. THE CONSERVATION EASEMENTS WILL PROTECT THE RESOURCES THAT SMD PURCHASED THE PROPERTY TO SAVE, BY HAVING THE LANDOWNER HELP STEWARD THE LAND WHILE ALSO ALLOWING THEM TO LIVE ON THE LAND THEY LOVE, WHEN APPLICABLE. THE AGREEMENTS LIMIT THE LANDOWNERS' RIGHTS ON THE PROPERTY IN ORDER TO PROTECT THE LAND'S CONSERVATION VALUES. SMD HAS VALUED THE EASEMENTS AT $1 IN THE FINANCIAL STATEMENTS AS MANAGEMENT DOES NOT BELIEVE THESE DEEDS HAVE ANY COMMERCIAL VALUE. PART V, LINE 4: IN 2017, SMD CREATED THE STEWARDSHIP ENDOWMENT FUND TO FINANCIALLY SUPPORT, IN PERPETUITY, SMD'S STEWARDSHIP OBLIGATIONS FOR ITS CONSERVED LANDS AND OTHER PROPERTIES UNDER ITS CARE. SMD HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS, ESTABLISHED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS, THAT ATTEMPT TO MAINTAIN THE CORPUS AND THE PURCHASING POWER OF THOSE ENDOWMENT ASSETS OVER THE LONG TERM. ACCORDINGLY, THE PRIMARY INVESTMENT GOAL IS TO PROVIDE INCOME TO SUPPORT STEWARDSHIP PROGRAM ACTIVITY, GROW THE PRINCIPAL TO AT LEAST KEEP PACE WITH INFLATION TO PROVIDE INCOME AT APPROPRIATE LEVELS TO SUPPORT FUTURE STEWARDSHIP ACTIVITIES, MANAGE RISK, AND GENERATE AN EVEN, STEADY, PAY-OUT STREAM FROM THE STEWARDSHIP ENDOWMENT FUND IN ORDER TO DELIVER A CONSISTENT QUALITY STEWARDSHIP PROGRAM. PART X, LINE 2: SMD IS A 501(C)(3) ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701D OF THE STATE REVENUE AND TAXATION CODE. SMD IS, HOWEVER, SUBJECT TO TAX ON BUSINESS INCOME UNRELATED TO THEIR EXEMPT PURPOSE. NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS FOR THE YEARS ENDED MARCH 31, 2024 AND 2023, SINCE SMD HAD NO TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES. SMD BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -193,927. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 193,927. REVERSAL OF PRIOR YEAR CONTRIBUTION REVENUE 7,119. X X X X X X X 1 MARSHA MATHER-THRIFT 182 HUMBOLDT STREET SAN RAFAEL CA 94901 CONSULTING - GRANT WRITER 0 0 30900 -30900 LOTUS CONSULTING 325 SAN FRANCISCO BLVD SAN ANSELMO CA 94960 CAPITAL CAMPAIGN FEASIBILITY STUDY 0 0 47600 -47600 78500 -78500 AR CA GA MA MD NC NJ NM NY OH OR PA TN WA MOONLIGHT ON THE MOUNTAIN 543178 276890 266288 72922 84898 36107 543178 276890 266288 72922 84898 36107 193927 72361 1 NBC UNIVERSAL MEDIA LLC PO BOX 402971 ATLANTA GA 30384 141682529 15000 0 OPEN ROADS SUPPORT CALIFORNIA STATE PARKS FOUNDATION 33 NEW MONTGOMERY STREET SUITE 520 SAN FRANCISCO CA 94105 941707583 501(C)(3) 0 53355 FMV WOOD CHIPPER FOR USE WITHIN OPERATIONS PINNACLES NATIONAL PARK FOUNDATION PO BOX 2080 HOLLISTER CA 95024 760849623 501(C)(3) 10396 0 SCIENCE & RESEARCH GRANT - CONDORS OF THE DIABLO RANGE CAMPAIGN TO PROTECT SAN BENITO 501 RICARDO DRIVE AROMAS CA 95004 883145138 10000 0 SUPPORT FOR CAMPAIGN TO PROTECT SAN BENITO - YES ON MEASURE A 2 2 SCIENCE & RESEARCH GRANTS 7 11597 PART I, LINE 2: STAFF MEMBERS OF THE ORGANIZATION MONITOR AND ENFORCE COMPLIANCE WITH ALL GRANT AGREEMENTS TO ENSURE FUNDS ARE USED FOR THEIR INTENDED PURPOSES, AND ARE RESPONSIBLE FOR OVERSEEING THAT ALL GRANT REQUIREMENTS ARE MET (IF REQUIRED). AS A CONDITION OF FUNDING, GRANTEES ARE OFTEN REQUIRED TO PRESENT FINDINGS AND OR PROVIDE A WRITTEN REPORT. X X 0 0 0 0 0 0 0 0 0 EDWARD SORTWELL CLEMENT JR EXECUTIVE DIRECTOR 165546 0 17894 0 0 0 0 0 11675 0 195115 0 0 0 SETH ADAMS LAND CONSERVATION DIRECTOR 123552 0 11952 0 0 0 6795 0 15178 0 157477 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS CLAUDIA HEIN AND SCOTT HEIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT AND AUDIT COMMITTEE; ADJUSTMENTS ARE MADE, AS NECESSARY. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL THE MEMBERS OF THE ORGANIZATION'S VOTING GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES. UNDER THE POLICY, DIRECTORS AND CORPORATE OFFICERS ANNUALLY SIGN A STATEMENT AFFIRMING THAT EACH PERSON HAS: RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND DISCLOSES THE PERSON'S INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. POTENTIAL CONFLICTS ARE REPORTED TO THE EITHER THE EXECUTIVE DIRECTOR (IN THE CASE OF A POTENTIAL CONFLICT INVOLVING AN EMPLOYEE) OR THE BOARD OF DIRECTORS (FOR POTENTIAL CONFLICTS REGARDING OTHER BOARD MEMBERS AS WELL AS THE EXECUTIVE DIRECTOR). THE EXECUTIVE DIRECTOR AND/OR DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS THEN DECIDE IF AN ACTUAL CONFLICT OF INTEREST EXISTS, AS WELL AN APPROPRIATE RESPONSE; INSIDERS AND ANY OTHER INTERESTED PERSONS INVOLVED WITH THE TRANSACTION ARE NOT PRESENT DURING THE BOARD'S DELIBERATIONS DURING THESE MATTERS. THE MINUTES OF ANY MEETING OF THE BOARD DOCUMENT THE CONSIDERATION AND RESOLUTION OF ALL CONFLICTS, AS APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE (COMPRISED OF ELECTED BOARD MEMBERS) REVIEWS THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX: THE COSTS OF PROVIDING PROGRAM AND OTHER ACTIVITIES HAVE BEEN SUMMARIZED ON A FUNCTIONAL BASIS IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS IN ACCORDANCE WITH THE REQUIREMENTS OF ASU 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958) - PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES, WHICH REQUIRES SMD TO REPORT EXPENSES BY THEIR NATURAL CLASSIFICATION. EVERY NATURAL EXPENSE MUST BE BROKEN OUT INTO INDIVIDUAL FUNCTIONAL CATEGORIES ON AN ANALYSIS OF EXPENSES BY THEIR NATURE AND FUNCTION. ACCORDINGLY, CERTAIN COSTS HAVE BEEN ALLOCATED AMONG SERVICES AND SUPPORTING SERVICES BENEFITED. SUCH ALLOCATIONS ARE DETERMINED BY MANAGEMENT ON AN EQUITABLE BASIS. A MAJORITY OF EXPENSES (SUCH AS SALARIES, PAYROLL TAXES AND BENEFITS, OCCUPANCY, AND OTHER OVERHEAD) HAVE BEEN ALLOCATED BASED ON TIME AND EFFORT USING SMD'S PAYROLL ALLOCATIONS WHICH ARE BASED ON PERIODIC REVIEW OF PERSONNEL TIME AND RESOURCE UTILIZATION. OTHER EXPENSES (SUCH AS OUTSIDE SERVICES, AND OTHER DIRECT COSTS) HAVE BEEN ALLOCATED BASED ON EITHER SPECIFIC OR DIRECT RELATIONSHIPS OF THE DISBURSEMENTS TO THE EXPENSE CATEGORIES OR BASED ON OTHER MEANINGFUL ALLOCATION STRATEGIES. DURING THE YEAR ENDED MARCH 31, 2024, SMD HAD EXPENDITURES OF CONSERVATION LAND AND IMPROVEMENTS OF $1,624,370. THESE EXPENDITURES ARE CAPITALIZED ON THE STATEMENTS OF FINANCIAL POSITION AS OF MARCH 31, 2024, AND THEREFORE NOT INCLUDED IN THE STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED MARCH 31, 2024. THESE EXPENDITURES ARE PROGRAMMATIC IN NATURE AS THEY DIRECTLY RELATE TO SMD'S MISSION TO PRESERVE LAND. FORM 990, PART XI, LINE 9: REVERSAL OF PRIOR YEAR CONTRIBUTION REVENUE -7,119. CHARITABLE REMAINDER TRUST (1) INVESTING / CHARITABLE GIVING CA N/A T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0