2017-09-11T13:21:38-05:00 2016-12-31 680037990 GILBERT ASSOCIATES INC 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2016-01-01 300043771 RESOURCES LEGACY FUND FOUNDATION RESO 9164425057 555 CAPITOL MALL NO 1095 SACRAMENTO CA 95814 MICHAEL A MANTELL PRESIDENT 9164425057 2017-09-07 1 DARLA A COLSON P00027123 9166466464 2017-09-05 207.231.71.251 2017-09-07 14:22:16 PD P B0889EC8064363032E4A93D7CE70BE474007B145 68A0D0BE6DB75DC496810DD017E7EE4B1E7B0C9E 2016 2021-01-29 14:40:06Z MICHAEL A MANTELL 555 CAPITOL MALL NO 1095 SACRAMENTO CA 95814 132814 0 X WWW.RESOURCESLEGACYFUND.ORG X 2002 CA TO SUPPORT RESOURCES LEGACY FUND TO HELP DONORS ENGAGE IN STRATEGIC CONSERVATION ENDEAVORS. X 10 9 0 0 0 0 0 0 0 0 8378 6083 0 0 8378 6083 1955070 834141 0 0 212394 34134 0 0 0 471472 81840 2638936 950115 -2630558 -944032 2929852 791309 1466129 264750 1463723 526559 X RLFF, AS A SUPPORTING ORGANIZATION OF RESOURCES LEGACY FUND (RLF), IS A SEPARATE 501(C)(3) NONPROFIT ORGANIZATION THAT SUPPORTS, PERFORMS ESSENTIAL SERVICES FOR, AND OPERATES FOR THE BENEFIT OF RLF. RLFF SUPPORTS RLF TO HELP DONORS ENGAGE IN CONSERVATION ENDEAVORS IN CALIFORNIA THAT HAVE LASTING VALUE. 0 0 935529 834141 DURING THE LAST YEAR, RESOURCES LEGACY FUND FOUNDATION (RLFF) CARRIED OUT PROGRAMS AND AWARDED GRANTS TO SUPPORT ACTIVITIES THAT SOUGHT TO IMPROVE ENVIRONMENTAL SUSTAINABILITY IN CALIFORNIA, INCLUDING THE OCEAN OFF CALIFORNIA'S COAST. RLFF ACCOMPLISHMENTS DURING 2016 INCLUDE THE FOLLOWING: CONTINUED SUPPORT FOR EFFORTS TO PROTECT MARINE PROTECTED AREAS (MPAS) FROM EXTERNAL IMPACTS SUCH AS WATER QUALITY AND COASTAL DEVELOPMENT; PROMOTION OF CITIZEN SCIENCE IN SUPPORT OF MPA MONITORING; AND SUPPORT OF MPA-RELATED OUTREACH AND EDUCATION EFFORTS. 935529 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X ROSINA BUGARIN DIRECTOR OF FINANCE 9164225057 555 CAPITOL MALL SUITE 1095 SACRAMENTO CA 95814 BARTON THOMPSON JR DIRECTOR; BOARD CHAIR 1.00 1.00 X 0 0 0 JEANNE SEDGWICK DIRECTOR; BOARD VICE CHAIR 1.00 1.00 X 0 0 0 GORDON R SMITH THROUGH 33116 DIRECTOR; CHAIR FINANCE COMMITTEE 1.00 1.00 X 0 0 0 NED BARNHOLT DIRECTOR; CHAIR AUDIT COMMITTEE 1.00 1.00 X 0 0 0 CHARLENE KABCENELL DIRECTOR 1.00 1.00 X 0 0 0 CRAIG MCNAMARA DIRECTOR 1.00 1.00 X 0 0 0 KATHARINE L JACOBS DIRECTOR 1.00 1.00 X 0 0 0 MARK WAN DIRECTOR; CHAIR FINANCE COMMITTEE 1.00 1.00 X 0 0 0 STEVE GAINES DIRECTOR 1.00 1.00 X 0 0 0 PATSY ISHIYAMA DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL MANTELL DIRECTOR, PRESIDENT 1.00 40.00 X X 6677 661068 55321 MARY SCOONOVER SECRETARY, VICE PRESIDENT 1.00 40.00 X 3697 366015 49523 SHAUNA MANNER THROUGH AUGUST 2016 TREASURER, CHIEF FINANCIAL OFFICER 1.00 40.00 X 1692 167461 16329 ROSINA BUGARIN TREASURER, DIRECTOR OF FINANCE 1.00 40.00 X 1256 124363 27454 13322 1318907 148627 0 0 1 0 0 6083 6083 126731 126731 0 0 6083 0 0 6083 X 834141 834141 14809 10366 4443 12486 8740 3746 1434 1004 430 3245 2271 974 2160 1512 648 6474 4532 1942 305 305 68065 68065 1454 1018 436 1240 868 372 3471 2430 1041 177 124 53 208 146 62 446 312 134 950115 935529 14586 0 45424 26102 2257697 765207 500000 126731 2929852 791309 747 1217111 234750 248271 30000 1466129 264750 X 1011621 498689 452102 27870 1463723 526559 2929852 791309 X -944032 6868 X X 0 1 X 1 0 X X 8 CONSERVATION ORGS IN CA (SEE SCH I) 954703838 7 0 322724 0 RESOURCE LEGACY FUND 954703838 7 1 511417 0 8 834141 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 SCHEDULE A PART IV SECTION A LINE 1: IN ADDITION TO THE RESOURCES LEGACY FUND ("RLF"), THE RESOURCES LEGACY FUND FOUNDATION (THE "FOUNDATION") ALSO SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS. THE FOUNDATION'S ARTICLES OF INCORPORATION, WHICH WERE SUBMITTED TO THE IRS AS PART OF RLFF'S EXEMPTION APPLICATION, PROPERLY SPECIFYING THE PUBLICLY SUPPORTED ORGANIZATION ON WHOSE BEHALF IT OPERATES. THE ARTICLES OF INCORPORATION PROVIDE THAT THE FOUNDATION IS FORMED "TO SUPPORT, PERFORM ESSENTIAL SERVICES FOR, AND AT ALL TIMES HEREAFTER TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF RESOURCES LEGACY FUND AND OTHER ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE THAT PROMOTE LAND CONSERVATION AND ENVIRONMENTAL PROTECTION IN CALIFORNIA," AMONG OTHER PURPOSES. SPECIFICATION BY CLASS, RATHER THAN BY NAME, IS APPROPRIATE BECAUSE THE FOUNDATION IS CONTROLLED BY RLF, A PUBLIC CHARITY. SEE TREAS. REG. SECTION 1.509(A)-4(D)(2). THE CLASS SPECIFIED CONTAINS ONLY ORGANIZATIONS WHOSE PURPOSES ARE SUBSUMED WITHIN RLF'S LAND CONSERVATION AND ENVIRONMENTAL PROTECTION PURPOSES AS SET FORTH IN THE ARTICLE II.B. OF RLF'S ARTICLES OF INCORPORATION. SCHEDULE A PART IV SECTION A LINE 5A: (I) SUPPORTED ORGANIZATIONS ADDED: NAME EIN CALIFORNIA ACADEMY OF SCIENCES 94-1156258 CALIFORNIA COASTKEEPER ALLIANCE 95-4834043 KASHIA BAND OF POMO INDIANS OF THE STEWARTS POINT RANCHERIA94-2193845 SUPPORTED ORGANIZATIONS REMOVED: NAME EIN AUDUBON CALIFORNIA 13-1624102 BAY INSTITUTE OF SAN FRANCISCO 90-0401015 CALIFORNIA OCEAN SCIENCE TRUST 65-1261006 COASTAL ECOSYSTEMS INSTITUTE OF NORTHERN CA 51-0513466 CRYSTAL COVE ALLIANCE 33-0878633 EARTH LAW CENTER 32-0258388 ENV. ACT. COM. OF WEST MARIN 23-7115368 ENVIRONMENTAL DEFENSE CENTER 77-0061994 GREATER FARALLONES ASSOCIATION 94-3227237 HSU SPONSORED PROGRAMS FOUNDATION 94-6050071 LIGHTHAWK 84-0852104 LOS ANGELES WATERKEEPER 95-4444787 MUSEUM FDN OF PACIFIC GROVE 32-0268455 NATURAL RESOURCES DEFENSE COUNCIL - SF 13-2654926 NATURE CONSERVANCY - SF 53-0242652 ONEOC 95-2021700 ORANGE COUNTY COASTKEEPER 33-0847892 OTTER PROJECT 77-0490102 REEF CHECK FOUNDATION 95-4858649 REGENTS OF UC SANTA CRUZ 94-1539563 SANTA BARBARA CHANNELKEEPER 91-2151460 SANTA CATALINA ISLAND CONSERVANCY 23-7228407 SAVE OUR SHORES 94-2745941 STEWARDS OF THE COAST AND REDWOODS 94-3039895 TIDES CENTER 94-3213100 WILDCOAST 77-0536297 WISHTOYO FOUNDATION 95-4124859 (II) REASON FOR SUCH ACTIONS: RLFF EVALUATES AN ORGANIZATION ON A PROJECT BY PROJECT BASIS AND LOOKS AT EACH ORGANIZATION BEFORE PROVIDING A GRANT TO ENSURE THAT THE ORGANIZATION MEETS RLFF'S REQUIREMENTS. PROJECTS CHANGE EACH YEAR, RESULTING IN ADDITIONS AND DELETIONS. (III) AUTHORITY & (IV) HOW THE ACTION WAS ACCOMPLISHED: NO CHANGE TO THE GOVERNING DOCUMENTS WAS REQUIRED, AS THE ORGANIZATIONS THAT RECEIVED GRANTS ARE WITHIN THE CLASS OF ORGANIZATIONS AUTHORIZED TO RECEIVE SUPPORT FROM RLFF. SCHEDULE A PART IV SECTION B LINE 2: THE FOUNDATION IS AUTHORIZED IN ITS ARTICLES OF INCORPORATION TO PROVIDE SUPPORT TO A CLASS OF ORGANIZATIONS THAT CONSISTS OF OTHER ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE THAT PROMOTE LAND CONSERVATION AND ENVIRONMENTAL PROTECTION IN CALIFORNIA. BY PROVIDING GRANTS TO THESE ORGANIZATIONS, RLFF IS FURTHERING THE SUPPORTED ORGANIZATION'S (RLF) PURPOSE, WHICH IS TO HELP DONORS ENSURE THE PROTECTION AND STEWARDSHIP OF RESILIENT AND VIBRANT NATURAL SYSTEMS THAT SUPPORT HEALTHY COMMUNITIES AND ECONOMIC VITALITY. X 0 42533 0 254490 0 297023 950115 44133961 950115 44430984 167517 1000000 41879 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 500520 660535 238278 297023 1696356 250000 250000 250000 250000 1000000 1500000 66568 249238 50225 42533 408564 0 DUE TO RESOURCES LEGACY FUND 30000 30000 1 CA MARINE SANCTUARY FOUNDATION 99 PACIFIC STREET SUITE 455 MONTEREY CA 93940 943225675 501(C)(3) 32024 LAND/MARINE CONSERVATION CALIFORNIA ACADEMY OF SCIENCES 55 MUSIC CONCOURSE DR SAN FRANCISCO CA 94118 941156258 501(C)(3) 30700 LAND/MARINE CONSERVATION CALIFORNIA COASTKEEPER ALLIANCE 156 SECOND STREET SAN FRANCISCO CA 94105 954834043 501(C)(3) 60000 LAND/MARINE CONSERVATION ENVIRONMENT CALIFORNIA 1314 H STREET SUITE 202 SACRAMENTO CA 95814 680531882 501(C)(3) 30000 LAND/MARINE CONSERVATION KASHIA BAND OF POMO INDIANS OF THE STEWARTS POINT RANCHERIA 1420 GUERNEVILLE ROAD SANTA ROSA CA 95403 942193845 IRC 7871 30000 LAND/MARINE CONSERVATION NORTHCOAST ENVIRONMENTAL CTR PO BOX 4259 ARCATA CA 95518 237122386 501(C)(3) 40000 LAND/MARINE CONSERVATION SURFRIDER FOUNDATION PO BOX 6010 SAN CLEMENTE CA 92674 953941826 501(C)(3) 100000 LAND/MARINE CONSERVATION RESOURCE LEGACY FUND 555 CAPITOL MALL STE 1095 SACRAMENTO CA 95814 954703838 501(C)(3) 511417 LAND/MARINE CONSERVATION 7 1 PART I, LINE 2: ALL RLFF GRANTS INCLUDE REQUIREMENTS FOR PERIODIC REPORTS RECONCILING GRANT ACTIVITIES, PROGRESS, AND OUTCOMES WITH GRANT OBJECTIVES, AS WELL AS A RECONCILIATION OF GRANT EXPENDITURES WITH THE PROPOSAL BUDGET. IN ADDITION, STAFF MAINTAINS CONTACT WITH GRANTEES AND PERIODICALLY CONDUCTS FIELD VISITS FOR SIGNIFICANT PROJECTS. X X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MANTELL DIRECTOR, PRESIDENT 5583 552725 1094 108343 0 0 350 34650 203 20118 7230 715836 0 0 MARY SCOONOVER SECRETARY, VICE PRESIDENT 3597 356115 100 9900 0 0 350 34650 145 14378 4192 415043 0 0 SHAUNA MANNER THROUGH AUGUST 2016 TREASURER, CHIEF FINANCIAL OFFICER 1692 167461 0 0 0 0 85 8393 79 7772 1856 183626 0 0 ROSINA BUGARIN TREASURER, DIRECTOR OF FINANCE 1256 124363 0 0 0 0 181 17895 94 9284 1531 151542 0 0 CASH 2016-12-31 800000 ACTUAL VALUE 954703838 RESOURCES LEGACY FUND 555 CAPITOL MALL 1095 SACRAMENTO CA 95814 501(C)(3) 1 1 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: PERSONS INVOLVED: BOARD OF DIRECTORS, PRESIDENT, VICE PRESIDENT, DIRECTOR OF FINANCE PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: TYPE OF INVOLVEMENT: BOTH ORGANIZATIONS ARE RELATED. THE BOARD OF DIRECTORS, PRESIDENT, VICE PRESIDENT, AND DIRECTOR OF FINANCE SPEND TIME ON BOTH ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 2 MICHAEL MANTELL, MARY SCOONOVER, AND SHAUNA MANNER (FORMER OFFICER) ARE OFFICERS OF RLF AND HAVE A BUSINESS RELATIONSHIP - MICHAEL AND MARY ARE OWNERS OF RESOURCES LAW GROUP (RLG) AND SHAUNA WAS EMPLOYED BY RLG. FORM 990, PART VI, SECTION A, LINE 4 RESOURCES LEGACY FUND IN MARCH OF 2016 AMENDED ITS BYLAWS TO CREATE THREE CLASSES OF DIRECTORS, WITH STAGGERED FOUR YEAR TERMS, AND TO ALLOW THE BOARD TO WAIVE THE REQUIREMENT OF A ONE YEAR ABSENCE FOLLOWING THREE CONSECUTIVE TERMS BEFORE SERVING ANOTHER TERM. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY OUTSIDE TAX ACCOUNTANTS, REVIEWED BY THE DIRECTOR OF FINANCE, DIRECTOR OF OPERATIONS AND THE PRESIDENT OF RESOURCES LEGACY FUND FOUNDATION, AND THE AUDIT COMMITTEE. IT IS THEN SENT TO ALL VOTING MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY COVERS OFFICERS AND DIRECTORS, WHO ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS ANNUALLY IN WRITING. THE BOARD OF DIRECTORS DETERMINES IF AN ACTUAL CONFLICT EXISTS AND IS RESPONSIBLE FOR ANY REQUIRED REVIEW AND ACTION. ADDITIONALLY, A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE POLICY MANUAL. UPON HIRE, EMPLOYEES ARE REQUIRED TO READ IT AND ACKNOWLEDGE THAT THEY ARE FAMILIAR WITH AND WILL OBSERVE THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNANCE COMMITTEE, ON BEHALF OF THE BOARD, ENGAGED AN OUTSIDE CONSULTANT TO REVIEW THE EXECUTIVE COMPENSATION OF RLF'S PEERS, TO ASSESS RLF'S EXECUTIVE COMPENSATION, AND TO PROVIDE AN INDEPENDENT OPINION REGARDING THE REASONABLENESS OF RLF'S EXECUTIVE COMPENSATION. THE POSITIONS OF PRESIDENT AND EXECUTIVE VICE PRESIDENT WERE INCLUDED IN THIS ASSESSMENT. THIS PROCESS WAS LAST UNDERTAKEN IN 2015. EVERY TWO TO THREE YEARS, THE PRESIDENT REVIEWS COMPARATIVE DATA OF SALARIES AND BENEFITS FROM SURVEYS OF FOUNDATIONS, SIMILAR NONPROFIT ORGANIZATIONS IN THE WEST, AND/OR LAW OR ENVIRONMENTAL CONSULTING FIRMS, SELECTED BASED ON DATA AVAILABILITY AND SIMILARITY OF POSITIONS, FOR A COMPARATIVE ANALYSIS OF THE CALIFORNIA MARKET AND OF SIMILAR POSITIONS TO THOSE AT RLF. THIS DATA INFORMS THE DEVELOPMENT OF AND ADJUSTMENTS TO SALARY RANGES FOR EACH POSITION. THE PRESIDENT ESTABLISHES A REASONABLE COMPENSATION LEVEL FOR THE INDIVIDUAL EMPLOYEES, TAKING INTO CONSIDERATION THE SALARY RANGES, HIS AWARENESS OF COMPENSATION PRACTICES GAINED THROUGH HIS PROFESSIONAL AND VOLUNTEER AFFILIATIONS, AND OTHER FACTORS. THIS PROCESS WAS LAST UNDERTAKEN IN 2017. FORM 990, PART VI, SECTION C, LINE 19 AUDITED STATEMENTS AND 990 TAX RETURNS ARE AVAILABLE AND DOWNLOADABLE FROM WWW.RESOURCESLEGACYFUND.ORG. ORGANIZATIONAL BY-LAWS AND IRS LETTER OF DETERMINATION OF TAX EXEMPTION ARE PROVIDED AT REQUEST TO ALL DONORS. FORM 990 PART IX, LINE 11G FEES INCLUDE PAYMENTS TO OVER 7 VENDORS FOR SCIENTIFIC STUDIES, STRATEGIC COMMUNICATIONS, MAPPING, CONSERVATION EXPERTISE, PROGRAM DESIGN, MANAGEMENT AND EVALUATION, PREPARATION OF ENVIRONMENTAL DOCUMENTS REQUIRED FOR PROJECTS BY GOVERNMENTAL AGENCIES, AND POLICY RESEARCH AND ANALYSIS. FORM 990, PART XI, LINE 9: REVERSAL OF GRANT EXPENSES 6,868. FORM 990, PART XII, LINE 2C NEITHER PROCESS HAS CHANGED FROM THE PRIOR YEAR. RESOURCES LEGACY FUND 555 CAPITOL MALL 1095 SACRAMENTO CA 95814 954703838 CONSERVATION PHILANTHROPY CA 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 RESOURCES LEGACY FUND 555 CAPITOL MALL 1095 SACRAMENTO CA 95814 954703838 X 42533 254490 297023 43183846 43480869 1000000 250000 0 0 0