2016-11-29T10:35:16-08:00 2015-12-31 680467234 LEMAS ACCOUNTANCY CORPORATION 3103 VINEYARD RD ROSEVILLE CA 95747 990 2015-01-01 943352965 WILDLIFE HERITAGE FOUNDATION WILD 9164342759 563 SECOND STREET SUITE 120 LINCOLN CA 95648 PATRICK SHEA DIRECTOR 9164342759 2016-11-05 CARY LEMAS CPA P00203938 9167880788 2016-11-05 2015 2017-02-10 21:41:12Z PATRICK SHEA 25958921 false X WWW.WILDLIFEHERITAGE.ORG X 2001 CA TO PROTECT, ENHANCE, AND RESTORE WILDLIFE HABITAT ON LANDS CONSERVED FOR THE BENEFIT OF FUTURE GENERATIONS 8 7 8 0 191887 210337 10124079 5241829 2115030 724770 6615 0 12437611 6176936 0 0 251403 311989 0 0 901700 1378709 1153103 1690698 11284508 4486238 45100442 49977006 1718506 2108832 43381936 47868174 TO PROTECT, ENHANCE, AND RESTORE WILDLIFE HABITAT ON LANDS CONSERVED FOR THE BENEFIT OF FUTURE GENERATIONS false false 1494350 WILDLIFE HERITAGE FOUNDATION HAS MULTIPLE PROGRAMS, WHICH IN TOTAL EXECUTE CONTRACTUAL PROVISIONS ESTABLISHED BETWEEN GOVERNMENTAL AGENCIES AND DEVELOPERS REGARDING THE ESTABLISHMENT AND MAINTENANCE OF CONSERVATION EASEMENTS AS WELL AS TO PROMOTE COMMUNITY OUTREACH THROUGH EDUCATION AND RESEARCH. 1494350 true false false false false false true false false true true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 8 true false false false false false false false false false false false false X 8 7 false false false false false false false true true false false false true true true true true false true false CA X X LEMAS ACCOUNTANCY CORP 9164342759 563 SECOND STREET LINCOLN CA 95648 PATRICK SHEA DIRECTOR 42.00 X X 65000 0 0 ROBERT WEYGANDT PRESIDENT X 0 0 0 JOHN ANDERSON DIRECTOR X X 0 0 0 PRIMO SANTINI CEO/DIRECTOR X X 0 0 0 MARK FOWLER BOARD SECRET X 0 0 0 KURT WORLEY DIRECTOR X 0 0 0 65000 false false false 45 210292 210337 FEES & CONTRACT GOV AGENCIES 4244061 4244061 OTHER INCOME 674381 674381 MONTSERRAT ENFORCEMENT 195000 195000 EASEMENT MANAGEMENT FEE 90000 90000 EDUCATION OUTREACH 23340 23340 15047 15047 5241829 806820 806820 19699935 19781985 -82050 -82050 -82050 6176936 5159779 806820 65000 42940 22060 189807 125388 64419 1580 1580 33312 33312 22290 14725 7565 76599 73911 2688 285270 285270 13805 1280 12525 12266 5759 6507 39538 19769 19769 1958 1893 65 3962 1981 1981 15037 13530 1507 CLIENT DISTRIBUTION 570598 570598 TIME AND MATERIAL EXPENSE 114286 114286 OAK IMPLENTATION EXPENSES 84600 84600 MONTSERRAT ENFORCEMENT EX 45000 45000 115790 93420 22370 1690698 1494350 196348 0 2328375 1312971 48665 151161 14325 12555 107005 90344 19012 16661 42690065 48483658 45100442 49977006 1702479 2094139 16027 14693 1718506 2108832 X 568547 -252611 6398166 6378552 36415223 41742233 43381936 47868174 45100442 49977006 4486238 X false true X false false X 510 965 53248 191887 210337 456947 1419198 7200840 5505557 10130694 5241829 29498118 1419708 7201805 5558805 10322581 5452166 29955065 29955065 803586 1260451 1778106 1710901 806820 6359864 803586 1260451 1778106 1710901 806820 6359864 2223294 8462256 7336911 12033482 6258986 36314929 0.82490 0.81660 0.18000 0.18000 X X X X 115 51871.07 97 1 false 2500.00 123314 true 39864618 8721675 1390837 1493472 48483658 29416824 9070797 2752756 1375759 39864618 23617635 4394132 1909585 504528 29416824 16070868 6710744 1066834 230811 23617635 14781323 960762 509928 181145 16070868 1.00000 false false 75898 63072 12826 31107 27272 3835 16661 USFWS WILDLIFE REFUG 4208917 WEST SONORAN MANAGEMENT ENDOWME 3013863 GALE RANCH INVESTMENT 2567544 POTRETO HILLS HOLDING ACCOUNT 1497995 SHAEFER RANCH ENDOW MGMT FD 1388697 EAGLE RIDGE PRESERVE 1139957 DEVERS PALO VERDE 1126285 GILSIZER SLOUGH GGS PRESERVE 1083963 DOVE RIDGE ENDOWMENT 1009552 MOLLER RANCH PRESERVE FUND 1000410 WILDLANDS DESERT ENDOWMENT 974040 COLORADO DESERT MANAGEMENT ENDO 961543 TULE BASIN GGS PRESERVE 944115 SF BAY WETLAND MIT BANK 935788 TODD ROAD PRESERVE 913476 MONTSERRANT ENFORCEMENT 800552 BCAG VERNAL POOLS 759203 TOAD HILL RANCH MITIGATION BANK 712766 DEEP WATER SLOUGH PRESERVE 668453 ALAMO CREEK 650533 SAND CREEK WILDLANDS 637272 UNRESTRICTED FOUNDATION INVESTMENT 634051 TWIN CITIES PRESERVE 611262 ALLENSWORTH WILDLANDS 585187 BEST SLOUGH PRESERVE 562733 MARIPOSA PEAK MANAGEMENT ENDOWM 549351 RED BLUFF MANAGEMENT 532393 HARPER VALLEY MANAGEMENT ENDOWMENT 490219 EASTERN COLORADO DESERT MANAGEMENT 468201 FREEMONT PEAK MANAGEMENT ENDOWM 466136 DALEY RANCH VERNAL POOL CON BANK 445654 BUENA CREEK CONSERV BANK 435825 GILSIZER SLOUGH NORTH GGS PRESERVE 399527 CUDDEBACK LAKE MANAGEMENT ENDOW 397601 LAGUNA TERRACE 383198 BCAG FRESHWATER MARSH 380485 PILARCITOS QUARRY 362382 AITKIN RANCH MITIGATION FEES 358152 MORRISON CREEK PRESERVE 355060 RIDGECUT GIANT GARTER SNAKE 354404 CORDELIA SLOUGH PRESERVE 353365 DEADMAN CREEK CONSERVATION BANK 349662 WEBER HAYWARD PRESERVE FUND 337323 OLD RANCH PRESERVE 321004 NEARY PRESERVE 310393 POND 8 HOLDING ACCOUNT 310321 DIXON HAWK AND OWL PRESERVE 308984 GERAWAN PROPERTY 304222 WEST PLACER SCHOOLS 295326 ELWORTHY RANCH PRESERVE 292463 CAYETANO CREEK EASEMENT FUND 281368 WEST MOJAVE OVERSIGHT ENDOWMENT 278019 JORDAN RANCH PRESERVE 268309 FREEMONT PEAK INTERIM MANAGEMENT 263831 INTERVENING PROPERTIES INVESTMENT 263548 LOCUST ROAD MITIGATION BANK 260106 LIVERMORE VALLEY PRESERVE MANAGEMENT 249939 FIELDSTONE MEADOWS 247468 SHASTA BIBLE COLLEGE 243874 SIERRA DE MONTSERRAT INVESTMENT 234770 GOLDFIELDS CONSERVATION BANK 231671 EAST HILLS/QUARRY HILL INVESTMENT 223157 MORAGA CREEK & INDIAN VALY OVRS 222753 WESTERN HILLS OP-SP OVR INVESTMENT 222753 DEL WEBB ORCHARD 80 & RIPARIAN 215525 WENDT RANCH INVESTMENT 210694 GREYHAWK II PRESERVE 203491 PACIFIC TECHNOLOGY PRESERVE 185446 FORD LAKE MANAGEMENT ENDOWMENT 184355 TASSAJARA HIGHLANDS PRESERVE 180239 MESA RIDGE 175110 DEL WEBB CITY OF LINC & LIN HI 175086 HIGHWAY 65 SELF STORAGE PRESERVE 169944 RIVER RANCH AGRICULTURAL ENDOWMENT 159323 EDUCATION & RESEARCH FUND 157808 FREMONT LANDING CONS BANK 149262 RIVER RANCH WETLANDS MITIGATION 146521 EAST AUSTIN CREEK CONSERVATION 142344 REDWOOD TECHNOLOGY CENTER PRESERVE 140643 OLIVE RANCH CONSERV AREA 133013 OAK IMPLEMENTATION 132076 RIDGE TOP RANCH CONSERVATION 130387 HARPER VALLEY INTERIM FUND 130340 SAN LUIS REY OVERSIGHT ENDOWMENT 127321 FOX CREEK DRAINAGE CORRIDOR 126672 LIVERMORE VALLEY OVERSIGHT 126520 LEGAL\EMERGENCY RESERVE FUND 126128 CLOVER CREEK 125298 IVANPAH VALLEY PRESERVE MANAGEM 125200 MOLLER RANCH INTERIM MGMT FUND 120320 FOX CREEK DET BASIN 115045 CLOVER CREEK VILLAGE 112401 NORTH AIRPORT BLVE BUSINESS PARK 100465 TEMECULA RANCHOS INVESTMENT 89344 MONTELENA PRESERVE 84191 BCP UNIT 1 PHASE 1 82584 SUNRIDGE PARK (SAC VALLEY CONS) 81418 RIVER RANCH - VELB PRESERVE 78764 ST JOSEPH'S CHURCH 78584 BARRETT RANCH 78446 RANCHO LOS CERRITOS/DUNNINGAN 77798 3-D SO MITIGATION PRESERVE 75130 REEDS CREEK VERNAL POOL 74990 DOVE RIDGE INTERIM MANAGEMENT 71999 SIERRA SPRINGS ENDOWMENT 67336 MARIPOSA PEAK INTERIM MANAGEMEN 66028 SCHAEFER MANAGEMENT FUND 63314 EAGLE RIDGE MGMT FUND 59390 GATEWAY PRESERVE 56406 BLACKBURN CONSERVATION BANK 55451 HONKER BAY PRESERVE 50405 GREAT VALLEY CONSERVATION BANK 46662 BUEANA CREEK FENCING CONTINGENCY 44974 SUPERIOR SELF STORAGE FUND 40339 SAN LUIS REY MANAGEMENT ENDOWMEN 40322 WERRE RANCH SOUTH INVESTMENT 39423 CAYETANO CREEK INTERE MGMT FUN 33721 HARPER EXPANSION MANAGEMENT END 30845 FORD LAKE INTERIM FUND 25929 CUDDEN LAKE INTERIM FUND 23114 NORTH BAY HIGHLANDS CONSERVATION 22515 PAJARO RIVER MITIGATION BANK 20812 TASSAJARA HIGHLANDS INTERIM MAN 16631 GERAWAN FARMS I & C COSTS 15951 HIGHWAY 65 ENFORCEMENT FUND 12252 ELWORTHY INTERIM MANAGEMENT FUND 8197 HARPER EXPANSION INTERIM MANAGEMENT 2042 POPE HAERA OVERSIGHT ACCOUNT EASTERN COLORADO PRESERVE SOUTH STONE LAKES INVESTMENT MONTSERRAT FOREST MANAGEMENT 48483658 ACCRUED VACATION & PAID SICK LEAVE 14693 LESS CURRENT PORTION OF L/T DEBT OTHER CURRENT LIAB CREDIT CARDS ACCRUED EXPENSES 14693 6176936 6176936 6176936 1690698 1690698 1690698 SCHEDULE D, PAGE 1, PART II, LINE 9 EASEMENT FEES PAID TO WILDLIFE HERITAGE FOUNDATION ARE DETERMINED BY THE STATE OR LOCAL GOVERNMENT ISSUING CONSTRUCTION PERMITS TO BUILDERS AND ARE REPORTED AS GOVERNMENT FEE REVENUE. MONITORING EXPENSES ARE REPORTED AS A COMPONENT OF PROGRAM EXPENSES. THE BALANCE SHEET REPORTS THE FAIR MARKET VALUE OF THE INVESTED ASSETS AND THE PERMANENTLY RESTRICTED NET ASSETS REPRESENT THE ORIGINAL FEE ASSESSED TO THE BUILDER AND TRANSFERRED TO WILDLIFE HERITAGE FOUNDATION. THE AMOUNT OF EACH ENDOWMENT IS INDIVIDUALLY CALCULATED BASED UPON THE SIZE OF THE PROPERTY, THE NUMBER OF FREQUENCY OF THE MONITORING AND/OR MAINTENANCE REQUIRED AND OTHER FACTORS. THE FOUNDATION INCLUDES AN ANNUAL FEE FOR ITS SERVICES AS THE ENDOWMENT/EASEMENT MANAGEMENT SERVICE. THE EARNINGS FROM THE INVESTMENTS ARE RESTRICTED TO THE MONITORING AND MAINTENANCE ACTIVITIES OF THE PARTICULAR PROPERTY. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD RECIEVES A DIGITAL COPY OF TAX RETURN. THE RETURNS ARE REVIEWED PAGE BY PAGE. THIS PROCESS MAY INVOLVE MANY PAGE BY PAGE REVIEWS, CORRECTIONS AND DIGITAL REPRINTING. ONCE A DIGITAL COPY OF THE RETURN IS APPROVED BY THE BOARD MEMBERS, THE CFO SIGNS THE EFILE AUTHORIZATION AND RETURNS THE FORMS 8879 TO LEMAS ACCOUNTANCY CORPORATION TO INITIATE THE EFILE PROCESS. LEMAS ACCOUNTANCY EFILES TAX RETURNS AND AWAITS THE ARRIVAL OF THE EFILE ACCEPTANCE FORMS (9325). FOR EACH RETURN THAT IS EFILED SUCCESSFULLY AN EMAIL VERIFICATION OF ACCEPTANCE OF EACH EFILED RETURN IS EMAILED TO THE EXECUTIVE DIRECTOR BY LEMAS ACCOUNTANCY CORPORATION AUTOMATICALLY UPON ACCEPTANCE. A FEDERAL AND A STATE 9325 (PROOF OF EFILE) ARE KEPT ON FILE FOR EACH RETURN AS PROOF OF FILING FOR A TAX YEAR. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND KEY EMPLOYEES SUBMIT AN ANNUAL FORM TO DISCLOSE THE BUSINESS OR FAMILY RELATIONSHIPS THAT PRESENT CONFLICTS OF INTEREST AS DESCRIBED IN THE POLICY. IF AN ITEM INVOLVING A RELATED PARTY COMES TO A VOTE, THE BOARD MEMBER WITH THE CONFLICT EXCUSES THEMSELVES AND ABSTAINS FROM THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR PERFORMANCE AND SETS GOALS FOR THE YEAR. COMPARATIVE DATA FROM SIMILAR ORGANIZATIONS IS OBTAINED AND COMPENSATION IS REVIEWED AND APPROVED AT THIS TIME. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF THESE DOCUMENTS ARE AVALIABLE FROM THE ADMINISTRATIVE OFFICES IN LINCOLN, CA UPON REQUEST.