2025-02-13T15:45:08-06:00 2024-03-31 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BYRNE EXECUTIVE DIRECTOR 7075266930 2025-02-13 1 1 KATY BROWN P00650274 9257902600 2025-02-11 2023 2025-03-06 01:10:19Z EAMON O'BYRNE 822 FIFTH STREET SANTA ROSA CA 95404 25283247 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES (CONTINUED ON SCH. O)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. 23 23 41 60 0 0 15580858 24207930 167437 137074 469901 1220286 235618 240141 16453814 25805431 503164 445315 0 0 3641292 4053952 0 0 1795658 3251976 16333631 7396432 20832898 9057382 4972533 55799856 61843094 5969140 3316961 49830716 58526133 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; (CONTINUED ON SCH. O)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 17023980 445315 137074 LAND ACQUSITIONS: WORKS WITH LANDOWNERS TO ASSESS AND UNDERSTAND GOALS FOR THEIR PROPERTIES, WHICH CAN LEAD TO AN ACQUSITION OF PROPERTY OR CONSERVATION EASEMENT, OR A TRANSFER OF PROPERTY TO THE PUBLIC. TRANSACTIONS ARE NEGOTIATED TO PROVIDE THE BEST OUTCOME FOR THE LANDOWNER WITH THE ULTIMATE GOAL OF PERMANENTLY PRESERVING LAND WHETHER THE FINAL OWNERSHIP IS PRIVATE OR PUBLIC. LAND STEWARDSHIP: WORKS WITH THE LAND AND COMMUNITY TO RESTORE AND PROTECT DIFFERENT NATIVE HABITATS, CREEKS, WILDLIFE CORRIDORS, PRODUCTIVE FARMS AND RANCHES, AND OTHER PERMANENTLY PROTECTED PRIVATE LANDS UNDER OUR CARE. THE PROGRAM CURRENTLY STEWARDS 25 CONSERVATION PROPERTIES TOTALLING MORE THAN 4,000 ACRES. (CONTINUED ON SCH O)THE PROGRAM ALSO ACTIVELY MONITORS 47 CONSERVATION EASEMENT PROPERTIES TOTALLING MORE THAN 7,000 ACRES. COMMUNITY PROGRAMS: OFFERS A VARIETY OF ACTIVITIES, EDUCATION AND OUTREACH AIMED AT ENGAGING AUDIENCES AS DIVERSE AS THE LANDS AND COMMUNITIES WE REPRESENT. OFFERINGS INCLUDE ON-THE-LAND, VIRTUAL AND VOLUNTEER EXPERIENCES IN ADDITION TO EDUCATION PROGRAMS, RANGING FROM SCHOOL FIELD TRIPS, TEEN EDUCATIONAL PROGRAMS AND SUMMER SCHOOL-AGED DAY CAMP. 17023980 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 104 0 1 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL J RIZZO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 SCOTT HAFNER CHAIR 2.00 X X 0 0 0 PHIL JENSEN 1ST VICE CHAIR 2.00 X X 0 0 0 GREGORY APPLING 2ND VICE CHAIR 2.00 X X 0 0 0 ELLIE RILLA SECRETARY 2.00 X X 0 0 0 MARIE ANDEL BOARD MEMBER 2.00 X 0 0 0 JENNIFER BICE BOARD MEMBER 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRENT BOARD MEMBER 2.00 X 0 0 0 DIANNE BRINSON BOARD MEMBER 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 ANITA DAS BOARD MEMBER 2.00 X 0 0 0 FRANK DEAN BOARD MEMBER 2.00 X 0 0 0 LIZ FISHER BOARD MEMBER 2.00 X 0 0 0 DUNCAN HIGGONS BOARD MEMBER 2.00 X 0 0 0 STEVEN HIGHTOWER BOARD MEMBER 2.00 X 0 0 0 QUINCEY IMHOFF TOMPKINS BOARD MEMBER 2.00 X 0 0 0 NANCY OTTO BOARD MEMBER 2.00 X 0 0 0 TIM PORTWOOD BOARD MEMBER 2.00 X 0 0 0 ALLISON SANFORD BOARD MEMBER 2.00 X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 WENDY SMIT BOARD MEMBER 2.00 X 0 0 0 GYMMEL TREMBLY BOARD MEMBER 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER 2.00 X 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 40.00 X 252276 0 22160 MICHAEL J RIZZO CFO 40.00 X 173423 0 26661 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 160175 0 21246 JOHN MCCAULL LAND ACQUISITION DIRECTOR 40.00 X 145337 0 29174 NEAL RAMUS DIRECTOR OF COMMUNITY ENGA 40.00 X 133291 0 17742 GINA FABIANO DIRECTOR OF COMMUNICATIONS 40.00 X 126018 0 7783 JULIAN MEISLER ASSOC. DIR OF STEWARDSHIP 40.00 X 125027 0 6607 1115547 0 131373 11 0 1 0 DIXON MARINE SERVICES INC PO BOX 424 INVERNESS CA 94937 RESTORATION AND PROJECT MANAGEMENT 815046 PRUNUSKE CHATHAM INC 103 MORRIS STREET SUITE A-5 SEBASTOPOL CA 95472 PLANNING, SITE ASSESSMENT, PROJECT MGMT 297129 DEEP FOREST SERVICES PO BOX 1085 YREKA CA 96097 FOREST MANAGEMENT SERVICES 191030 AUDUBON CANYON RANCH 4900 SHORELINE HIGHWAY 1 STINSON BEACH CA 94970 TRAINING AND VEGETATION MGMT SERVICES 168791 SHUTE MIHALY & WEINBERGER LLP 396 HAYES STREET SAN FRANCISCO CA 94102 LEGAL SERVICES 108481 5 9164821 15043109 228680 24207930 PROJECT REVENUE/FEES 541900 137074 137074 137074 672159 672159 240141 0 240141 240141 240141 25943 -522184 548127 548127 548127 25805431 137074 0 1460427 X 414328 414328 30987 30987 494392 14214 352248 127930 2901338 1635726 606771 658841 120433 72961 25269 22203 280750 165265 64825 50660 257039 131576 65867 59596 1216281 535020 350756 330505 110448 108541 1907 60130 60130 66000 66000 55514 55514 2416928 2366296 28549 22083 113780 6479 27319 79982 331086 114397 52234 164455 262252 90777 96613 74862 256500 151094 57377 48029 44063 26136 5808 12119 155639 45522 31446 78671 147458 96372 19190 31896 100617 68586 18286 13745 LAND & EASEMENT TRANSFE 10875000 10875000 BAD DEBT EXPENSE 77997 56002 21806 189 BANK CHARGES 25516 279 5345 19892 LICENSES AND FEES 18422 18422 20832898 17023980 2013260 1795658 12351766 10930968 6701159 5070343 250548 702406 6850 6850 130675 128951 1650814 1260703 352634 390111 7419831 12234823 1109102 1192401 27477291 31186241 55799856 61843094 840249 882356 1271411 1177649 3857480 1256956 5969140 3316961 X 42860944 50248784 6969772 8277349 49830716 58526133 55799856 61843094 X 4972533 335492 3387392 X 0 1 X 1 0 X 6788714 9917755 12641421 15580858 24207930 69136678 6788714 9917755 12641421 15580858 24207930 69136678 12381559 56755119 816918 569674 647426 598492 912300 3544810 78302 7175 297786 383263 73064751 722440 0.77680 0.79030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66000 66000 20766898 20832898 1000000 250000 0 0 548949 727236 519822 1000000 2796007 4194011 55000 60000 60000 66000 241000 137237 181809 129956 250000 699002 1048503 X X X 49 8166.00 1 1 2018.00 216738 1528981 47500 196418 1772899 1588833 35000 -94852 1528981 1411359 145510 31964 1588833 950592 118000 342767 1411359 953457 65500 -68365 950592 0.57220 0.42780 0.00000 0 0 903497 903497 0 595935 238752 357183 151382 118454 32928 390111 CONSERVATION LAND 29805984 PROPERTY SUBJECT TO USE OBLIGATIONS, LIFE ESTATE 935231 SECURITY DEPOSITS 445026 31186241 USE OBLIGATION 538664 ADVANCE ON FUNDS 713342 CUSTODIAL LIABILITIES 4950 1256956 X 29308848 335492 1161 3247828 3584481 25724367 55514 25550 81064 25805431 20752995 1161 1161 20751834 55514 25550 81064 20832898 PART II, LINE 5: 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 THE 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 MARKET 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 IT'S 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 STL, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. PART X, LINE 2: SLT IS RECOGNIZED AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE INTERNAL REVENUE CODE AND SIMILAR CODE SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE, IS SUBJECT TO INCOME TAX. SLT RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED, AND CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. SLT HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF MARCH 31, 2024 IT DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 3,247,828. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 25,550. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 25,550. 1 AUDUBON CANYON RANCH PO BOX 1195 GLEN ELLEN CA 95442 946069140 501(C)(3) 55551 0 FUEL REDUCTION AND VEGETATION MANAGEMENT PROJECTS UNDER NATIONAL FISH & WILDLIFE FOUNDATION AND TRAINING. SONOMA COUNTY REGIONAL PARKS 2300 COUNTY CENTER DRIVE STE 120A SANTA ROSA CA 95403 946000539 GOVERNMENT 89351 0 FUEL REDUCTION WORK UNDER CAL OES-SVWC COLLBORATIVE. 2 0 YOUTH PROGRAM STIPENDS 39 26000 4987 PURCHASE PRICE SUPPLIES AND EQUIPMENT PART I, LINE 2: A GRANT CONTRACT OR AGREEMENT IS EXECUTED BEFORE FUNDS ARE RELEASED TO SPECIFY ALLOWABLE USES, EXPENDITURES AND EXPECTED OUTCOMES. A GRANTEE/VENDOR DETERMINATION IN MADE UPON EXECUTION OF CONTRACT. GRANTEES ARE REVIEWED ANNUALLY. X X X X X 0 0 0 0 0 0 0 1 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 232276 0 20000 0 0 0 12579 0 9581 0 274436 0 0 0 MICHAEL J RIZZO CFO 169423 0 4000 0 0 0 8746 0 17915 0 200084 0 0 0 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 156175 0 4000 0 0 0 7970 0 13276 0 181421 0 0 0 JOHN MCCAULL LAND ACQUISITION DIRECTOR 141337 0 4000 0 0 0 7383 0 21791 0 174511 0 0 0 NEAL RAMUS DIRECTOR OF COMMUNITY ENGA 129291 0 4000 0 0 0 6754 0 10988 0 151033 0 0 0 PART I, LINE 7 ALL EMPLOYEES WHO HAVE COMPLETED AT LEAST ONE YEAR OF SERVICE WITH SLT ARE ELIGIBLE FOR A MERIT-BASED BONUS, BASED ON ANNUAL PERFORMANCE REVIEWS. BONUSES REPORTED ON PART II WERE AWARDED THROUGH THIS DISCRETIONARY MERIT-BASED BONUS PROGRAM. X 18 228680 PUBLICLY TRADED EXCHANGE 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B 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 CONFLICT INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER: 1) DISCLOSURE UPON 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 THE 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 IX, LINE 11G RENTAL & MAINTENANCE-LAND,EQUIP,FACILITY: PROGRAM SERVICE EXPENSES 2,328,039. MANAGEMENT AND GENERAL EXPENSES 5,666. FUNDRAISING EXPENSES 4,671. TOTAL EXPENSES 2,338,376. IT SERVICES: PROGRAM SERVICE EXPENSES 38,257. MANAGEMENT AND GENERAL EXPENSES 22,883. FUNDRAISING EXPENSES 17,412. TOTAL EXPENSES 78,552. FORM 990, PART XI, LINE 9: CHANGE IN VALUE SUBJECT TO LIFE ESTATE 3,247,828. BAD DEBT RECOVERIES 139,564.