2016-03-06T16:22:16-08:00 2015-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-07-01 461573954 Bay Area Open Space Council BAYA 5108098009 2150 Allston Way Berkeley CA 94704 Ron Brown Treasurer 2016-03-06 true Douglas W Regalia P00186389 9253140390 2014 2016-08-17 19:52:53Z Kate Bickert 2150 Allston Way 320 Berkeley CA 94704 722370 false false X www.openspacecouncil.org X 2012 CA For the health of our land, our water, and our people, we the Bay Area Open Space Council foster an interconnected system of healthy communities with parks, trails, agricultural lands, and natural areas throughout the region. 8 8 5 50 0 141800 417889 30581 276615 0 13264 172381 707768 0 0 133287 0 36848 163361 327639 163361 460926 9020 246842 81201 339936 2856 14749 78345 325187 For the health of our land, our water, and our people, we the Bay Area Open Space Council foster an interconnected system of healthy communities with parks, trails, agricultural lands, and natural areas throughout the region. false false 326496 276615 Protecting: Conservation Lands NetworkThe Conservation Lands Network is a regional vision and guide to protect the Bay Areas irreplaceable landscapes. Between 2006 and 2011, the Bay Area Open Space Council partnered with 125 regional experts to develop the Conservation Lands Network (CLN) as a tool for conservation practitioners, land owners, and land managers, policy makers and the public.Protecting: Protected Areas DatabaseWe have collaborated with GreenInfo Network for many years to develop a very detailed GIS database of protected areas in the 9 counties of SF Bay Area, Bay Area Protected Lands Database (BPAD). Each year we update the database with the latest acquisitions and easements and share the data, maps, and a summary of statistics.BPAD is developed in coordination with the California Protected Areas Database and the California Conservation Easement Database.Connecting: Outdoor VoiceWe are building a large and diverse constituency for land conservation. We will deepen the connection between Bay Area park users and the places they love by engaging them in ways to get involved. And we will strengthen the organizations and agencies that preserve and take care of the Bay Areas parks, trails, working lands, and open spaces. Convening: GatheringFour times a year the Open Space Council convenes a Gathering about a topic relevant to land conservation in the Bay Area. Average number of attendees is about 125 people per event.ConferenceOnce a year in May, we hold a Conference with attendance of 400-plus people. Attendees include funders, donors, policy makers, Executive Directors, General Managers, communications leaders, land managers, park builders, and more a whos who in parks, resources management, and land conservation. 326496 true true false false false false false false false false false false false false true true true false false false false false false 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 true 12 0 true 5 true false false false false false false false false 0 false false false false false false false false false false X 8 8 false false false false false false false false false false false true true true true true true true true false CA X X Deb Callahan 5108098009 2150 Allston Way 320 Berkeley CA 94704 Kate Bickert President 4.00 0.00 X X 0 0 0 Ron Brown Treasurer 4.00 0.00 X X 0 0 0 Peter Liu Secretary 4.00 0.00 X X 0 0 0 Wendy Eliot Director 2.00 0.00 X 0 0 0 Reed Holderman Director 2.00 0.00 X 0 0 0 Holly Potter Director 2.00 0.00 X 0 0 0 E Clement Shute Jr Director 2.00 0.00 X 0 0 0 Jennifer Fox Exec Director 40.00 0.00 X 47662 0 0 47662 0 false false false 0 238821 179068 417889 Conference 118460 118460 Contract and service reve 16705 16705 Membership dues 141450 141450 276615 0 0 0 0 0 27866 14602 13264 0 0 0 707768 276615 X 0 0 0 0 47662 31934 6672 9056 0 74609 49160 11019 14430 0 0 11016 6770 3168 1078 0 80 80 21888 21888 0 0 0 172779 130875 38273 3631 0 3650 2261 468 921 3451 1966 589 896 0 30980 18897 6116 5967 4913 1261 3422 230 0 0 0 0 0 1511 669 631 211 Conference 81235 81235 Bank charges/merchant fees 4954 4941 13 Printing and Publications 2198 1468 315 415 0 460926 326496 97582 36848 81110 332781 0 0 0 0 0 0 0 91 7155 0 0 0 0 0 0 81201 339936 2856 6488 8261 2856 14749 X 78345 249850 75337 78345 325187 81201 339936 246842 X false true X true false X 141800 417889 559689 0 0 141800 417889 559689 0 559689 0 0 0 559689 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Accrued payroll liabilities 8261 8261 X 722370 14602 14602 707768 707768 475528 14602 14602 460926 460926 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Council is required to report information regarding its exposure to various tax positions taken by the Council and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Council has adequately evaluated its current tax positions and has concluded that as of June 30, 2015, the Council does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Council has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c) (3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the Council continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Council may periodically receive unrelated business income (such as sublease rental income and advertising revenue) requiring the Council to file separate tax returns under federal and state statutes. Under such conditions, the Council calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Event Expenses $14602 Part XII, Line 2d: Other expenses and losses per audited F/S Special Event Expenses $14602 X X X X X X X false Events 27866 27866 14602 27866 27866 14602 14602 13264 Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE TAX RETURN IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT and A MEMBER OF THE BOARD OF DIRECTORS. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY (BOARD OF DIRECTORS) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S INTERNAL POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER PERSONNEL IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG AND ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA.