LANDPATHS: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LANDPATHS (EIN 68-0328590)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-12
- IRS object ID
- 201630439349303108
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-12T14:08:08-08:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Goranson and Associates Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 717 College Avenue First Floor | AddressLine1Txt |
| City | Santa Rosa | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680328590 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Landpaths | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAND | BusinessNameControlTxt |
| Phone | 7075447284 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 618 Fourth Street 217 | AddressLine1Txt |
| City | Santa Rosa | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Craig Anderson | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2016-02-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan E Goranson | PreparerPersonNm |
| PTIN | P00049464 | PTIN |
| Phone | 7075421256 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Craig Anderson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 618 Fourth STreet | AddressLine1Txt |
| City | Santa Rosa | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,317,715 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.landpaths.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | LandPaths' mission is to foster a love of the land in Sonoma County. LandPaths creates ways for people to experience the beauty, understand the value, and assist in healing the land in their local communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 462 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $519,855 | PYContributionsGrantsAmt |
| CY Contributions Grants | $865,970 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $314,524 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $396,670 | CYProgramServiceRevenueAmt |
| PY Investment Income | $43,361 | PYInvestmentIncomeAmt |
| CY Investment Income | $55,075 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $877,740 | PYTotalRevenueAmt |
| CY Total Revenue | $1,317,715 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $700,618 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $679,546 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $55,854 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $267,402 | PYOtherExpensesAmt |
| CY Other Expenses | $275,170 | CYOtherExpensesAmt |
| PY Total Expenses | $968,020 | PYTotalExpensesAmt |
| CY Total Expenses | $954,716 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$90,280 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $362,999 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,130,390 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,394,831 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $799,529 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $352,878 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,330,861 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,041,953 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LandPaths' mission is to foster a love of the land in Sonoma County. LandPaths creates ways for people to experience the beauty, understand the value, and assist in healing the land in their local communities. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $325,467 | ExpenseAmt |
| Revenue | $112,591 | RevenueAmt |
| Desc | Public outings: LandPaths is Sonoma Countys lead public access organization, working County-wide and providing over 300 free Outings to the public annually with over 5,000 participantsall with an exemplary safety record. Diverse by design, LandPaths Outings include themed hikes, farm tours, camp outs, kayak trips, Spanish-language and stewardship projects allowing residents and visitors to discover the Countys beauty. We tap our communitys local knowledge and experience in creating the Outings and shaping engaging programs. Our passion is to invite all Sonoma County residents outdoors, sparking their curiosity in nature through positive and relevant nature-based experiences.TrekSonoma, a new Landpaths initiative, expands on out public outings to include multi day outings connecting protected and private properties throughout the county. These multi-day Outings cultivate a group conversation, learning and connecting to the landscape, its diversity of habitats and land uses, land stewardship, people and each otherbuilding blocks to a sustainable community. LandPaths is committed to building a network of routes where we all can walk-roll-paddle, where our children can with their schoolmates, where we are welcomed as we pass through and where we can re-focus energy on healthy land, healthy people and healthy community. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $239,365 | ExpenseAmt |
| Revenue | $273,161 | RevenueAmt |
| Desc | Environmental Education: Landpaths creates models for impactful environmental education. We draw heavily on research finding that multi-day programs and consistent mentors are key factors that increase the long term impact on a childs relationship and attitudes toward nature.In Our Own BackYard is a nature awareness program built to enhance student connection and confidence in the outdoors. In Our Own BackYard, school-based, provides an in-depth experience with 4-full day field trips, and 2 classroom visits over the course of the school year, averaging 20 hours in the field per student. In Our Own BackYard curriculum correlates with many of the state and federal science, math, language arts and physical education standards, and anticipates strong alignment with Common Core and Next Generation Science Standards. In Our Own BackYard serves approximately 850 students, primarily from schools with over 50% of the student body qualifying for free and reduce lunch.LandPaths piloted a teen-focused program, Inspired Forward. Built on the In Our Own BackYard model, Inspired forward is a field based, multi-day program. Inspirited forward is unique offering to youth at-risk providing experiential learning opportunities and tackling teen issues of gang prevention drugs and other challenges through developing a strong sense of belonging, confidence and leadership while role-modeling positive choice. Inspired Forward is free to schools and partner organizations serving low-income communities.LandPaths Owl Camp is a nature based summer emersion program for kids from 6-13 years old. Owl Camp offers a rich place for children to explore the natural work, test out new ideas and experience the freedom of child-directed, open-ended learning through nature exploration and play guided in small groups by expert educators. Each summer as children work through how to build a fort, experiment with art, or discover native plants and animals, they are exercising btheir brains in important ways and building a memorable connection with the land in every step. Landpaths aggressive scholarship program offers tuition assistance to at least 30% of campers every year. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $128,018 | ExpenseAmt |
| Desc | People Powered Parks: LandPaths champions community conservation on our own lands and lands we assist in managing for Agency partners. LandPaths owns four unique preserves in Sonoma County: Bohemia Ecological Preserve and Grove of the Old Trees in West County, Rancho Mark West in northeast Santa Rosa, and Riddell Preserve in the Healdsburg area. Totaling over 1,100 protected acres of land in Sonoma County, the properties are diverse in habitat values, from old growth redwoods, serpentine soils and associated plant community, madrone and oak woodland, to salmon bearing creeks. Our Preserves originate with shared values between the landowner and LandPathsvalues of land stewardship and community engagement. LandPaths actively takes care of these lands with on-going community investments to remove non-native plant species and planting natives to improve native wildlife habitat, repairing old ranch roads to improve water quality and steelhead spawning habitat, and building trails for future public use. In a unique agreement with the City of Healdsburg, Fitch Mountain, after three years, will become a wildland City Preserve.LandPaths People Powered Parks model has also assisted agencies transition properties to public parks. LandPaths currently assists with: (1) Bayer Farm, LandPaths farm-based park in the lowest income area of Santa Rosa in partnership with the City of Santa Rosa, serving 40 families with garden allotments, and over 1,000 community residents and school-age youth, many visiting repeatedly throughout the year(2) Healdsburg Ridge, with 155 acres of natural open space, with the City of Healdsburg, and (3) Willow Creek, a permit-for access model LandPaths introduced to the County and critical component to the protection of the 3,300 acre property by CA State Parks. People Powered Parks foster individual and community commitments to nature and community. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $692,850 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sheridan Rapolla | PersonNm |
| Phone | 7075447284 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 618 Fourth Street | AddressLine1Txt |
| City | santa rosa | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95404 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Bruce Kinnison | |||||||
| Chairman | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gordon Stewart | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Joan Vilms | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Steven Woodside | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Meacham | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Tim Choate | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Ellis | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Beth Wyatt | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Craig Anderson | |||||||
| Executive Direc | 40.00 | 0.00 | $118,255 | $0 | $16,195 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $118,255 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $16,195 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $42,713 | GovernmentGrantsAmt |
| All Other Contributions | $823,257 | AllOtherContributionsAmt |
| Total Contributions | $865,970 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Contract Revenue | $355,565 | $355,565 |
| Miscellaneous Revenue | $13,058 | $13,058 |
| Program Fees | $28,047 | $28,047 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $396,670 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,647 | TotalRevenueColumnAmt |
| Exclusion | $23,647 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $31,428 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $31,428 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,428 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,428 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,317,715 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $428,098 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $23,647 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,450 | TotalAmt |
| Program Services | $93,831 | ProgramServicesAmt |
| Management And General | $33,620 | ManagementAndGeneralAmt |
| Fundraising | $6,999 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,194 | TotalAmt |
| Program Services | $301,622 | ProgramServicesAmt |
| Management And General | $108,073 | ManagementAndGeneralAmt |
| Fundraising | $22,499 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,274 | TotalAmt |
| Program Services | $38,854 | ProgramServicesAmt |
| Management And General | $24,150 | ManagementAndGeneralAmt |
| Fundraising | $3,270 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,628 | TotalAmt |
| Program Services | $31,416 | ProgramServicesAmt |
| Management And General | $12,889 | ManagementAndGeneralAmt |
| Fundraising | $2,323 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,092 | TotalAmt |
| Management And General | $4,092 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,787 | TotalAmt |
| Program Services | $15,352 | ProgramServicesAmt |
| Management And General | $17,235 | ManagementAndGeneralAmt |
| Fundraising | $2,200 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,545 | TotalAmt |
| Fundraising | $2,545 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,572 | TotalAmt |
| Program Services | $3,559 | ProgramServicesAmt |
| Management And General | $14,419 | ManagementAndGeneralAmt |
| Fundraising | $5,594 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,296 | TotalAmt |
| Management And General | $37,296 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,916 | TotalAmt |
| Program Services | $24,513 | ProgramServicesAmt |
| Management And General | $1,131 | ManagementAndGeneralAmt |
| Fundraising | $1,272 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,743 | TotalAmt |
| Program Services | $4,428 | ProgramServicesAmt |
| Management And General | $3,315 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,132 | TotalAmt |
| Management And General | $10,132 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| program/site expenses | $57,923 | $57,923 | ||
| Other operating expenses | $43,013 | $19,175 | $22,757 | $1,081 |
| supplies | $16,167 | $15,125 | $1,042 | |
| telecommunications | $10,984 | $488 | $10,496 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $86,564 | ProgramServicesAmt |
| Management And General | -$93,593 | ManagementAndGeneralAmt |
| Fundraising | $7,029 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $954,716 | TotalAmt |
| Program Services | $692,850 | ProgramServicesAmt |
| Management And General | $206,012 | ManagementAndGeneralAmt |
| Fundraising | $55,854 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,196 | BOYAmt |
| EOY | $276,085 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $738 | BOYAmt |
| EOY | $739 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,000 | BOYAmt |
| EOY | $353,386 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,706 | BOYAmt |
| EOY | $165,733 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,627 | BOYAmt |
| EOY | $12,184 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,844,559 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,104 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,766,287 | BOYAmt |
| EOY | $4,799,455 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,836 | BOYAmt |
| EOY | $787,249 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,130,390 | BOYAmt |
| EOY | $6,394,831 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,466 | BOYAmt |
| EOY | $73,649 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $481,063 | BOYAmt |
| EOY | $29,229 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,000 | BOYAmt |
| EOY | $250,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $799,529 | BOYAmt |
| EOY | $352,878 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,434 | BOYAmt |
| EOY | $227,766 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,269,427 | BOYAmt |
| EOY | $4,926,187 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $888,000 | BOYAmt |
| EOY | $888,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,330,861 | BOYAmt |
| EOY | $6,041,953 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,130,390 | BOYAmt |
| EOY | $6,394,831 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $362,999 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$36,342 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $384,435 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $422,772 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $283,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $710,254 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $609,109 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $865,970 | CurrentTaxYearAmt |
| Total | $2,891,535 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $422,772 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $283,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $710,254 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $609,109 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $865,970 | CurrentTaxYearAmt |
| Total | $2,891,535 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,891,535 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,559 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,076 | CurrentTaxYearAmt |
| Total | $165,609 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,057,144 | TotalSupportAmt |
| Public Support CY170 | 0.94580 | PublicSupportCY170Pct |
| Public Support PY170 | 0.95430 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $888,000 | BeginningYearBalanceAmt |
| End Year Balance | $888,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $888,000 | BeginningYearBalanceAmt |
| End Year Balance | $888,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Contributions | $688,000 | ContributionsAmt |
| End Year Balance | $888,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,000 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,710,193 | OtherCostOrOtherBasisAmt |
| Book Value | $4,710,193 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $75,705 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,321 | DepreciationAmt |
| Book Value | $51,384 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,661 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,783 | DepreciationAmt |
| Book Value | $37,878 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,799,455 | TotalBookValueLandBuildingsAmt |
| Total Book Value Other Assets | $787,249 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,317,715 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,317,715 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,317,715 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $954,716 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $954,716 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $954,716 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | SUSTAINABILITY |
| Part X : FIN48 Footnote | LandPaths is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined LandPaths is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of LandPaths considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to LandPaths status as a not-for-profit entity. Management believes LandPaths met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax; therefore no provision for income taxes has been provided in these financial statements. LandPaths tax returns for the past three years are subject to examination by tax authorities, and may change upon examination. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b: Form 990 Review Process | The 990 draft is reviewed first by staff and the Finance Committee. Once changes (if any) are completed, the draft is approved by the Board of Directors either upon review at a Board Meeting or via email. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | There is a standing line item on the monthly Board of Directors agenda in which the Board Chair asks at the beginning of the meeting if there are any conflicts of interest on any agenda item. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. Any voting member of the governing board or of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with LandPaths conflict of interest requirements and policies incorporated herein by this reference, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: (a)the terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation. (b)all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(I) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1.is not the person who is the subject of compensation arrangement, or a family member of such person; 2.is not in an employment relationship subject to the direction or control of the person who is the subject of compensation arrangement 3.does not receive compensation or other payments subject to approval by the person who is the subject of compensation arrangement 4.has no material financial interest affected by the compensation arrangement; and 5.does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. (c)the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1.compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size and purpose and with similar resources. 2.the availability of similar services in the geographic area of this organization. 3.current compensation surveys compiled by independent firms. 4.actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. 5.As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. (d) the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved. 2.the members of the board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member 3.the comparability data obtained and relied upon and how the data was obtained. 4.If the board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the board or committee shall record in the minutes of the meeting the basis for its determination. 5.If the board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the board or committee meeting. 6.any actions taken with respect to determining if a board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement). 7.The minutes of board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the board and committee as reasonable, accurate, and complete within a reasonable period thereafter, normally prior to or at the next board or committee meeting following final action on the arrangement by the board or committee. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Available Upon request |
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