2016-11-14T12:11:47-06:00 2015-12-31 263839190 BURR PILGER MAYER INC 2000 UNIVERSITY AVE 201 EAST PALO ALTO CA 94303 990 2015-01-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 DAVE KOEHLER EXECUTIVE DIRECTOR 7075266930 2016-11-02 1 CAROLYN R AMSTER P00189994 6508556800 2015 2017-02-10 21:41:12Z DAVE KOEHLER 822 FIFTH STREET SANTA ROSA CA 95404 14753671 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 18 18 35 385 0 0 5641742 8232209 8186473 4647728 244298 255543 391568 307155 14464081 13442635 0 1000000 0 0 2027809 2390113 0 0 730030 10458888 6815736 12486697 10205849 1977384 3236786 53334154 57872857 5530784 7096420 47803370 50776437 X PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 0 0 8363222 1000000 4647728 ACQUISITION, STEWARDSHIP AND ON THE LAND PROGRAMS- CONTINUED WORK TO ENHANCE THE SONOMA VALLEY WILDLIFE CORRIDOR, INCLUDING STUDY OF WILDLIFE MOVEMENT PATTERNS. COMPLETED PROJECT MANAGEMENT AND MONITORING STUDY. CONDUCTED DIRECT OUTREACH TO LANDOWNERS ABOUT SIMPLE MEASURES TO PROTECT AND ENHANCE THE CORRIDOR. - CONTINUED COLLABORATION WITH COMMUNITY PARTNERS TO CREATE A PLAN FOR THE FUTURE USE OF THE SONOMA DEVELOPMENT CENTER A CRITICAL LINK IN THE HABITAT CORRIDOR ON THE EASTERN SLOPE OF SONOMA MOUNTAIN.- COMPLETED THE 1000-ACRE SEARS POINT WETLAND RESTORATION PROJECT.- PURCHASED THE 547-ACRE ESTERO RANCH ALONG THE SONOMA COUNTY COAST AND TRANSFERRED OWNERSHIP TO THE WILDLANDS CONSERVANCY IN PERPETUITY FOR GRAZING LAND, PUBLIC RECREATION, AND NATURAL RESOURCE PROTECTION.- MANAGED 19 PROPERTIES COVERING OVER 6,400 ACRES TO PRESERVE, RESTORE, AND MONITOR THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.- MONITORED 43 CONSERVATION EASEMENTS COVERING ALMOST 7,000 ACRES TO ENSURE THE TERMS OF THE EASEMENTS ARE UPHELD AND THE CONSERVATION VALUES ARE PROTECTED.- CONTINUED COLLABORATION WITH THE SANTA ROSA SOUTHEAST GREENWAY CAMPAIGN TO PROTECT 52 ACRES FORMERLY SLATED FOR AN EXTENSION TO HIGHWAY 12 WITHIN THE CITY OF SANTA ROSA.- TEAMED UP WITH GRADUATE STUDENTS TO CONDUCT BIOLOGICAL STUDIES OF SLT PROPERTIES, PROVIDED ENVIRONMENTAL EDUCATION OPPORTUNITIES FOR SCHOOLCHILDREN AND OFFERED PUBLIC HIKES.- ENGAGED OVER A THOUSAND PEOPLE IN THE COMMUNITY THROUGH OUTREACH, EDUCATION, HIKING, AND VOLUNTEERING OPPORTUNITIES THROUGHOUT THE YEAR.- COMPLETED A FIVE-YEAR STRATEGIC PLAN FOR THE ORGANIZATION. 8363222 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 73 0 35 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAUL DEMARCO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 DENNY VAN NESS CHAIRMAN 3.00 X X 0 0 0 FRED REID VICE CHAIR 2.00 X X 0 0 0 ROBERT BRENT SECRETARY 2.00 X X 0 0 0 CLAY CLEMENT DIRECTOR 2.00 X 0 0 0 NEAL FISHMAN DIRECTOR 2.00 X 0 0 0 KEN FREEMAN DIRECTOR 2.00 X 0 0 0 BRYANT HICHWA DIRECTOR 2.00 X 0 0 0 STEVEN HIGHTOWER DIRECTOR 2.00 X 0 0 0 HAL HINKLE DIRECTOR 2.00 X 0 0 0 SCOTT HINTZ DIRECTOR 2.00 X 0 0 0 PERRY KARSEN DIRECTOR 2.00 X 0 0 0 PETER MATTSON DIRECTOR 2.00 X 0 0 0 BILL OSTERLAND DIRECTOR 2.00 X 0 0 0 HARRY RICHARDSON DIRECTOR 2.00 X 0 0 0 MARGARET SALENGER DIRECTOR 2.00 X 0 0 0 ALLISON SANFORD DIRECTOR 2.00 X 0 0 0 WENDY SMIT DIRECTOR 2.00 X 0 0 0 PETER VAN ALYEA DIRECTOR 2.00 X 0 0 0 DAVID KOEHLER EXECUTIVE DIRECTOR 40.00 X 122760 0 8804 PAUL DEMARCO DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 104046 0 23381 AMY CHESNUT ACQUISITIONS DIRECTOR 40.00 X 114191 0 17148 WENDY ELIOT CONSERVATION DIRECTOR 40.00 X 126760 0 11207 DEIRDRE HOLBROOK MAJOR GIFTS OFFICER 40.00 X 110102 0 14200 JOHN MCCAULL LAND ACQUISITION PROGRAM MANAGER 40.00 X 101405 0 16658 ROBERT NEALE STEWARDSHIP DIRECTOR 40.00 X 101687 0 17922 RALPH BENSON FORMER EXECUTIVE DIRECTOR 25.00 X 124200 0 0 905151 0 109320 8 1 0 0 DUCKS UNLIMITED INC 3074 GOLD CANAL DRIVE RANCHO CORDOVA CA 956706116 CONSERVATION LAND WORK 3574098 LEFF CONSTRUCTION & DEVELOPMENT CORP 530 SOUTH MAIN STREET SEBASTAPOL CA 95472 LEASEHOLD IMPROVEMENTS 140282 RALPH BENSON 2527 ROSE WALK BERKELEY CA 94709 CONSULTING 124200 POINT BLUE CONSERVATION SCIENCE 3820 CYPRESS DRIVE 11 PETALUMA CA 94954 CONSULTING 108831 CALIFORNIA STATE UNIVERSITY 6000 J STREET LASSEN HALL RM 1003 SACRAMENTO CA 95819 CONSULTING 104158 5 8232209 77814 8232209 PROJECT REV./FEES 541900 4647728 4647728 4647728 138602 138602 307155 0 307155 307155 307155 350192 1077785 322753 988283 27439 89502 116941 116941 13442635 4647728 0 562698 1000000 1000000 258991 156199 59922 42870 1631983 953594 389353 289036 340982 250797 61571 28614 158157 95960 35058 27139 32059 28787 3272 78242 78242 44000 44000 393592 68345 256030 69217 81312 11887 55652 13773 25920 15190 6529 4201 43659 27644 9620 6395 108407 64398 26911 17098 30777 21322 4599 4856 38574 15258 4926 18390 4160 1156 3004 210163 140214 32184 37765 56987 48786 8201 LAND RELATED EXPENSES 5125059 5123332 1727 PUBLIC PROGRAM EXPENSES 201469 147255 54214 PRINTING AND COPYING 136159 39156 24511 72492 BANK FEES 55666 31180 16186 8300 149531 78762 35099 35670 10205849 8363222 1112597 730030 6087685 5970647 1141476 4684707 2682057 3981180 443565 1011067 51161 40160 1086198 343949 1505423 742249 3233118 4106765 38189669 37336082 53334154 57872857 2721762 3357538 519186 1688710 674118 400000 1615718 1650172 5530784 7096420 X 42500016 46076437 5303354 4700000 47803370 50776437 53334154 57872857 X 3236786 -269434 5715 X 0 1 X 1 1 1 X 1791357 4498197 9279151 5635802 8232522 29437029 1791357 4498197 9279151 5635802 8232522 29437029 9131182 20305847 57359 100592 82895 466857 445757 1153460 5240 5240 30595729 18104883 0.66370 0.78510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44000 44000 10162162 10206162 660308 165077 0 0 660308 660308 990462 44000 44000 165077 165077 247616 X X X 43 6998.00 0 0 0 1 1 338.00 209207 888274 204530 683744 155473 101548 53925 42451 37871 4580 742249 LAND 36255906 DEPOSITS 12326 PROPERTY SUBJECT TO LIFE ESTATE 1067850 37336082 USE OBLIGATION 603879 ADVANCE ON FUNDS 1046293 1650172 13179229 -269434 313 5715 -263406 13442635 0 13442635 10206162 313 313 10205849 0 10205849 PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST ASSET 5,715. FORM 990, SCHEDULE D, PART III ACCOUNTING FOR CONSERVATION EASEMENTS ("SLT" = "SONOMA LAND TRUST") SEVERAL OF THE LAND HOLDINGS REQUIRE SLT TO ADHERE TO USE LIMITS AND MAINTENANCE REQUIREMENTS. IF THESE REQUIREMENTS ARE NOT MET BY SLT, THE PROPERTIES WOULD REVERT EITHER TO THE HEIRS OF THE DONOR OR OTHER LAND CONSERVANCY ORGANIZATIONS. ALSO, CERTAIN CONSERVATION LANDS HAVE BEEN PURCHASED USING GOVERNMENTAL FUNDS. SUCH FUNDS RESTRICT THE SALE AND DISPOSITION OF THE PROPERTY UNDER VARIOUS AGREEMENTS. ACCOUNTING POLICY - SLT ACQUIRES LAND IN FEE TITLE AND SIMULTANEOUSLY CONVEYS A CONSERVATION EASEMENT OVER THE PROPERTY TO A PUBLIC AGENCY OR NON-PROFIT ORGANIZATION FOR PERMANENT STEWARDSHIP OF THE EASEMENT. IN SUCH CIRCUMSTANCES, THE LAND IS HELD ON SLT'S BOOKS AT COST OR FAIR VALUE AS DESCRIBED ABOVE, LESS THE VALUE OF THE EASEMENT CONVEYED TO THE PUBLIC AGENCY. LAND GIFTS, ONCE VALUED, ARE RECORDED AS OTHER INCOME IN ACCOUNT 6850, REAL PROPERTY DONATIONS. EASEMENTS ACQUIRED BY SLT REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY SLT. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN ITS CURRENT NATURAL, AGRICULTURAL, SCENIC OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, AND THE EASEMENT THEMSELVES HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY SLT, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. 1 THE REDWOODS 40 CAMINO ALTO MILL VALLEY CA 94941 237085414 501(C)(3) 50000 GENERAL ASSISTANCE THE WILDLANDS CONSERVANCY 39611 OAK GLEN ROAD BLDG 12 YUCAIPA CA 92399 330676450 501(C)(3) 950000 PURCHASE PRICE OF PARTIAL INTEREST IN REAL ESTATE SLT'S INTEREST IN A CONSERVATION REAL PROPERTY TRANSFER OF A PROPERTY PURCHASED IN PART WITH SLT FUNDS TO A CONSERVATION ORGANIZATION FOR PURPOSES OF AGRICULTURE, PUBLIC ACCESS, AND NATURAL RESOURCE PROTECTION 2 0 X X 0 0 0 0 0 0 0 0 0 RALPH BENSON FORMER EXECUTIVE DIRECTOR 124200 0 0 0 0 0 0 0 0 0 124200 0 0 0 X 21 64581 FMV X GOODS 25 13233 0 1 0 PART I, LINE 33: DURING 2011, SLT RECEIVED A BEQUEST FROM A DONOR IN THE FORM OF PROCEEDS FROM SALE OF ARTWORK, WHICH CONSISTED OF APPROXIMATELY 400 WOODCUTS, LESS TRUSTEE'S ADMINISTRATIVE AND SALE-RELATED EXPENSES. THE PROCEEDS LESS ASSOCIATED EXPENSES WILL BE ALLOCATED EVENLY BETWEEN THREE UNRELATED NONPROFIT ORGANIZATIONS, INCLUDING SLT. DUE TO THE UNIQUENESS OF THE WOODCUTS, MANAGEMENT DETERMINED THAT THE FAIR MARKET VALUE OF THE DONATION CANNOT BE REASONABLY ESTIMATED, THEREFORE, THE DONATION WAS NOT REFLECTED IN SLT'S 2011 FINANCIAL STATEMENTS. SLT WILL RECORD CONTRIBUTION REVENUE WHEN RECEIVED. IN 2014, SLT RECEIVED APPROXIMATELY $9,000 FROM SALES COMPLETED IN 2013. IN 2013, SLT RECEIVED APPROXIMATELY $4,000 REPRESENTING ITS SHARE OF NET PROCIEED FROM SALES COMPLETED IN 2012. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990, AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS TURNED OVER TO THE AUDIT COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOARD OF DIRECTORS. THE FINAL VERSION IS SENT, VIA EMAIL OR BY HARD COPY, TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN ONE WEEK) THE FORM 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER 1) DISCLOSURE UPON HIRING, ELECTION OR APPOINTMENT. UPON OR BEFORE ELECTION, HIRING OR APPOINTMENT, EACH BOARD MEMBER AND STAFF MEMBER WILL SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE READ AND UNDERSTOOD THE POLICY AND THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THIS ACKNOWLEDGEMENT WILL BE REAFFIRMED ANNUALLY, IN THE COURSE OF MEETINGS OR ACTIVITIES, BOARD AND STAFF MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THEY, THEIR FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. 2) STEPS IN EVALUATING POTENTIAL CONFLICTS. WHEN AN SLT PRINCIPAL THINKS HE OR SHE MAY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE SLT PRINCIPAL SHALL DISCLOSE ALL MATERIAL FACTS TO THE CHAIRMAN OF THE BOARD AND/OR THE EXECUTIVE DIRECTOR. IF FOLLOWING SUCH A DISCUSSION THE PERSON WITH WHOM THE BOARD MEMBER OR OFFICER SPOKE BELIEVES THERE MAY BE A CONFLICT OF INTEREST AND THE SLT PRINCIPAL WISHES TO PROCEED WITH THE TRANSACTION OR DECISION, THE ISSUE SHALL BE BROUGHT BEFORE THE FULL BOARD OR A COMMITTEE THEREOF APPOINTED FOR SUCH PURPOSE IF THE FULL BOARD IS UNABLE TO MEET. THE SLT PRINCIPAL SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE: (I) IF THE TRANSACTION OR DECISION IS IN SLT'S BEST INTEREST AND FOR SLT'S BENEFIT; (II) IF THE TRANSACTION IS FAIR AND REASONABLE TO SLT; AND (III) WHETHER OR NOT SLT WILL ENTER INTO THE TRANSACTION OR DECISION. IF THE BOARD OR COMMITTEE (WITH THE PERSON IN QUESTION NOT VOTING) CONCLUDES THAT PROCEEDING WITH THE TRANSACTION OR DECISION WOULD IN ANY WAY BE DETRIMENTAL TO THE INTEREST OF SLT, THE SLT PRINCIPAL SHALL EITHER (A) NOT PROCEED WITH THE TRANSACTION OR DECISION, OR (B) RESIGN FROM THE BOARD OR HIS OR HER POSITION OF EMPLOYMENT. CONFLICTS INVOLVING OTHER EMPLOYEES OR VOLUNTEERS WHEN A VOLUNTEER OR AN EMPLOYEE OTHER THAN THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER THINKS HE OR SHE MAY HAVE A CONFLICT OF INTEREST OR THERE IS THE POTENTIAL FOR A SITUATION WHERE THERE MAY BE AN APPEARANCE OF A CONFLICT OF INTEREST, SUCH PERSON SHALL DISCUSS THE ISSUE WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DECIDE ON THE APPROPRIATE RESOLUTION OF THE TRANSACTION OR DECISION CONSISTENT WITH THE BEST INTEREST OF SLT, ITS BYLAWS AND APPLICABLE LAWS. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF DIRECTORS, MADE UP ENTIRELY OF INDEPENDENT MEMBERS, REVIEWED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY RESEARCHED THE COMPENSATION OF THE CHIEF EXECUTIVE OF OTHER SIMILAR ORGANIZATIONS, AND LOOKED AT SALARY DATA FROM WEBSITES. THEY DOCUMENTED THEIR DELIBERATIONS AND DECISIONS OF THE BOARD MEETING WHERE THE DETERMINATION AND APPROVAL WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST ASSETS 5,715.