2016-01-21T11:21:14-06:00 2015-06-30 770076647 DAMITZ BROOKS NIGHTINGALE 200 EAST CARRILLO STREET SUITE 303 SANTA BARBARA CA 93101 990 2014-07-01 953797404 THE LAND TRUST FOR SANTA BARBARA COUNTY LAND 8059664520 PO BOX 91830 SANTA BARBARA CA 93190 GREG PARKER BOARD PRESIDENT 8059664520 2016-01-21 1 CATHERINE MACAULAY P00178796 8059631837 2014 2016-04-25 22:37:26Z GREGORY PARKER PO BOX 91830 SANTA BARBARA CA 93190 2060382 0 X WWW.SBLANDTRUST.ORG X 1982 CA TO PRESERVE, RESTORE AND ENHANCE OPEN SPACE, NATURAL RESOURCES AND AGRICULTURAL LANDS 12 12 8 449 0 0 2159324 1370591 0 8075 733048 259371 22950 17149 2915322 1655186 0 0 0 0 314893 435169 0 0 202080 1827477 449387 2142370 884556 772952 770630 6333778 6828818 112186 122147 6221592 6706671 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 184459 8075 PROPERTY MANAGEMENT, NATURAL RESOURCE PROTECTION, PUBLIC EDUCATION, INTERPRETIVE AND RECREATIONAL ACCESS PROGRAMS ON FOUR NATURE PRESERVES OWNED. 125581 ANNUAL MONITORING AND COMPLIANCE ACTIVITIES ON ALL FEE AND CONSERVATION EASEMENT PROPERTY. 120642 ACQUISITION OF CONSERVATION LAND AND EASEMENT INTERESTS. GENERAL OUTREACH AND RESPONSE TO LANDOWNER INQUIRIES. 95064 LEAF IS A COLLABORATIVE UNDERTAKING TO PROVIDE A COUNTY-WIDE, SCIENCE-BASED, DECISION-MAKING PLATFORM FOR CONSERVATION AND LAND PROTECTION TO IDENTIFY OPPORTUNITIES AND NEEDS FOR LAND CONSERVATION, RESTORATION AND STEWARDSHIP. 95064 525746 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 8 1 0 0 0 0 0 0 0 0 0 0 X 12 12 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 RICH NAGLER PRESIDENT 3.00 X X 0 0 0 SHERI OVERALL VICE PRESIDENT 3.00 X X 0 0 0 KENNETH MARSHALL VICE PRESIDENT 3.00 X X 0 0 0 ERIK GREGERSEN TREASURER 3.00 X X 0 0 0 WARREN MILLER SECRETARY 8.00 X X 0 0 0 MAURIE MCGUIRE TRUSTEE 3.00 X 0 0 0 JAMES PHILLIPPI TRUSTEE 3.00 X 0 0 0 BRAD LUNDGREN TRUSTEE 3.00 X 0 0 0 GREGORY PARKER TRUSTEE 4.00 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 TRUSTEE 2.00 X 0 0 0 CHARLES WORK CURRENT EXECUTIVE DIRECTOR 40.00 X 30339 0 3336 JUDY JENNINGS ACCOUNTING MANAGER 20.00 X 52313 0 2255 CAROLYN CHANDLER INTERIM EXECUTIVE DIRECTOR 40.00 X 25325 0 0 107977 0 5591 0 0 0 0 0 71867 3290 10000 1285434 31930 1370591 HIKING AND TOUR FEES 713990 8075 8075 8075 273537 273537 14600 1856 12744 12744 12744 370721 384887 -14166 -14166 -14166 21050 3290 13979 7071 7071 1808 4474 -2666 -2666 1655186 8075 0 276520 X 196873 78116 79359 39398 167020 90060 18879 58081 45704 22720 11449 11535 25572 12712 6406 6454 20428 19637 791 16000 16000 9585 6481 513 2591 161972 110635 21222 30115 27822 294 6443 21085 12037 1696 10328 13 26063 537 25526 12882 2908 8570 1404 2429 174 2255 15767 2236 13531 IMPROVEMENTS 110364 109160 1204 PROGRAMS AND OTHER DIRE 20621 31328 -18299 7592 DUES AND FEES 10331 2641 5285 2405 MEMBERSHIP SERVICES 3666 445 2775 446 -580 33966 -55507 20961 884556 525746 156730 202080 900 900 1230890 1715765 426011 428287 744 12991 10167 3342 57455 44452 7140 13003 1101550 979721 3556376 3668385 0 6424 6333778 6828818 78322 93021 33864 6880 0 22246 112186 122147 X 1254966 1683689 3393467 3449823 1573159 1573159 6221592 6706671 6333778 6828818 770630 -285551 0 X 0 1 X 1 0 X 9990143 3887707 791482 2159324 1370591 18199247 9990143 3887707 791482 2159324 1370591 18199247 6901526 11297721 108442 124407 127528 124801 286281 771459 4794 8073 16885 14074 43826 361 15649 621 8876 16459 41966 19056498 0.59290 0.96950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 500 0 0 1 0 0 0 500 0 PART II-B, LINE 1: LETTERS ARE MAILED TO LOCAL, STATE AND FEDERAL LEGISLATORS TO SUPPORT OR OPPOSE LEGISLATION RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. IN ADDITION, THE ORGANIZATION MAKES DIRECT CONTACT WITH LOCAL CITY AND COUNTY LEGISLATORS TO SUPPORT OR OPPOSE LEGISLATION. X X X 35 16433.00 1 1 1 1200.00 115839 3107742 302739 -8998 164132 3237351 2586145 372144 310859 161406 3107742 2398511 148750 375013 336129 2586145 2521808 42475 19945 185717 2398511 2173481 125915 282612 60200 2521808 0.43000 0.09000 0.48000 0 0 35 35 52353 41280 11073 5067 3172 1895 13003 TIFF 3668385 F 3668385 ACCRUED LIABILITIES 22246 22246 X 1389273 -285551 27883 -7745 -265413 1654686 500 500 1655186 904194 27883 27883 876311 8245 8245 884556 PART II, LINE 3: IN 2015 THE ORGANIZATION CORRECTED ONE DEED OF CONSERVATION EASEMENT WHICH WAS ORIGINALLY CONVEYED TO THE ORGANIZATION IN 2007. THE EASEMENT ACCURATELY EMBODIED THE ORIGINAL INTENT OF BOTH THE ORGANIZATION AND THE LANDOWNER TO ALLOW TWO BUILDING ENVELOPES ON THE PROPERTY. ONE OF THE ORIGINAL EASEMENT'S RECITALS ERRANTLY DESCRIBED CERTAIN ARCHEOLOGICAL FEATURES OF THE PROPERTY IN SUCH A WAY AS TO CREATE AMBIGUITY ABOUT RESERVED RIGHTS RELATING TO ONE OF THE BUILDING ENVELOPES. THEREFORE, THE PARTIES EXECUTED A DEED OF CORRECTION THAT SERVED TO ACCURATELY AND CORRECTLY DESCRIBE THE EXTENT OF THE PROPERTY'S ARCHEOLOGICAL FEATURES RELATIVE TO THE DESIGNATED LOCATION OF THE PROXIMAL BUILDING ENVELOPE. THE DEED OF CORRECTION THEREBY HAD A NEUTRAL EFFECT ON THE PROPERTY'S CONSERVATION VALUES AND ITS POTENTIAL FOR DEVELOPMENT AS IT MERELY SERVED TO CLARIFY TERMS MUTUALLY AGREED TO BY THE PARTIES AT THE TIME OF THE ORIGINAL GRANT. 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 THEN 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. ONCE EACH YEAR THE CONSERVATION DIRECTOR WILL PREPARE A WRITTEN SUMMARY FOR THE BOARD DESCRIBING FOLLOW-UP ACTIONS FROM MONITORING VISITS, INCLUDING THE STATUS OF EFFORTS TO BRING THE PROPERTY INTO COMPLIANCE. PART II, LINE 9: PURCHASED LAND IS RECORDED AT COST AND DONATED LAND IS RECORDED AT APPRAISED FAIR MARKET VALUE. DURING THE AQUISITION PROCESS, FUNDS RECEIVED FOR PURCHASE ARE RECORDED AS REVENUE AND ACQUISITION EXPENDITURES ARE RECORDED AS EXPENSES. PRESERVATION LAND AND CONSERVATION EASEMENTS ARE TREATED AS OBLIGATIONS AND ARE RECORDED AT $1 EACH AND AS A PERMANENTLY RESTRICTED NET ASSET. 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 2011 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2010 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 HAS 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, 2015 AND 2014 OR FOR PRIOR PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DONATED SERVICES - SPECIAL EVENTS 500. PROGRAM EXPENSES -8,245. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONATED SERVICES - SPECIAL EVENTS 500. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROGRAM EXPENSES 8,245. OAK GROUP ART SHOW 18213 1463 16750 709 9443 CAMPOUT 4300 4300 1900 100 1 1827 22513 1463 21050 4436 9543 13979 7071 X 6 30577 FAIR MARKET VALUE X 8 1352 RETAIL VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 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 MEMBERS WHO SERVE 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 DISCLOURE FORM, COMPILES A SUMMARY OF THE RESPONSES 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 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. 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 103,763. MANAGEMENT AND GENERAL EXPENSES 21,222. FUNDRAISING EXPENSES 25,595. TOTAL EXPENSES 150,580. INTERNSHIPS: PROGRAM SERVICE EXPENSES 6,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,520. TOTAL EXPENSES 11,392.