2015-11-13T11:49:30-08:00 2014-12-31 GREGORY & PIEPER LLP PO BOX 100 PMB 182 MAMMOTH LAKES CA 935460100 990 2014-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 TONY TAYLOR Vice President 2015-11-13 true Bonnie Gregory CPA P00236814 7609346065 2014 2016-03-07 17:11:31Z ROBERT GARDNER 250 N FOWLER ST BISHOP CA 93515 625693 false false X WWW.ESLT.ORG X 2001 CA PARTNERS WITH PRIVATE LANDOWNERS AND THE PUBLIC TO PERMANENTLY PRESERVE THE REGION'S SPECIAL PLACES. 7 7 6 80 0 535017 572057 3250 15000 23775 12763 10594 8088 572636 607908 23875 1764 0 235066 222675 0 35409 125327 189395 384268 413834 188368 194074 2679274 2905877 11663 18687 2667611 2887190 THE EASTERN SIERRA LAND TRUST WORKS WITH WILLING LANDOWNERS TO PRESERVE VITAL LANDS IN THE EASTERN SIERRA FOR THEIR SCENIC, AGRICULTURAL, NATURAL, RECREATIONAL, HISTORICAL, AND WATERSHED VALUES. false false 209383 ESLT HAS WORKED WITH PRIVATE LANDOWNERS AND OTHERS TO PRESERVE ALMOST 10,500 ACRES OF CRITICAL HABITATS, WORKING FARMS AND RANCHES, AND THE INCREDIBLE SCENIC BEAUTY OF OUR REGION. NUMEROUS OTHER IMPORTANT LAND CONSERVATION PROJECTS ARE CURRENTLY IN PROCESS. 82952 THROUGH COMMUNITY CONNECTIONS PROGRAM, EASTERN SIERRA LAND TRUST HAS PROVIDED EDUCATIONAL OPPORTUNITIES TO SCHOOL CHILDREN AND ADULTS TO LEARN ABOUT THE AMAZING NATURAL AND WORKING LANDS IN THE EASTERN SIERRA. FIELD TRIPS ARE SPONSORED TO VISIT EASEMENT LANDS AND OTHER SPECIAL PLACES THAT ESLT HAS HELPED PRESERVE. THE EASTSIDE POLLINATOR GARDEN PROJECT EDUCATED COMMUNITY MEMBERS ABOUT THE IMPORTANCE OF POLLINATOR-FRIENDLY HABITATS IN THE EASTERN SIERRA. 61777 ESLT SUPPORTERS/MEMBERS RECEIVE NEWSLETTERS, EMAILS, AND OTHER COMMUNICATIONS TO KEEP THEM INFORMED AND AWARE OF THE ACCOMPLISHMENTS OF THE ORGANIZATION. SPECIAL EVENTS ARE HELD ON OCCASION TO CELEBRATE NEW PROJECTS AND TO HONOR THE LANDOWNERS AND SUPPORTERS WHO MAKE THE WORK POSSIBLE. 354112 true true false false false false true false false false true false false false false false true false false false false false false false true false false false false true false false false false false false false false true true false true true false false false false false false false false true 10 0 false 6 true false false false false false false true true false 0 false false false false false false false false false false X 7 7 false false true false false false false true false false false true true true true true true true false false CA X DONNETTE HUSELTON 7608734554 250 N FOWLER ST BISHOP CA 93515 X X ROBERT GARDNER President/TREAS 1.00 0.00 X X 0 0 0 TONY TAYLOR Vice President 1.00 0.00 X X 0 0 0 RANDY KELLER Secretary 1.00 0.00 X X 0 0 0 JAN HUNEWILL Director 1.00 0.00 X 0 0 0 MARIE PATRICK Director 1.00 0.00 X 0 0 0 TIM BARTLEY Director 1.00 0.00 X 0 0 0 WILL RICHMOND Director 1.00 0.00 X 0 0 0 KAY OGDEN EXECUTIVE DIRECTOR 40.00 0.00 X 70000 0 0 KAREN FERRELL-INGRAM FORMER EXECUTIVE DIRECTOR 15.00 0.00 X 22140 0 0 92140 0 true false false 0 13934 32508 525615 235124 572057 EDUCATION 900099 15000 15000 15000 12763 12763 0 0 0 0 25794 13934 17785 8009 0 79 79 79 0 607908 27763 79 1764 1764 0 0 0 90183 63497 12423 14263 0 96666 95147 1519 0 18640 17118 1522 17186 10541 2751 3894 0 28995 28995 27201 23247 3739 215 0 0 0 13368 12257 13 1098 1726 1726 5477 3288 1620 569 2400 2400 0 31564 22253 713 8598 9388 8977 169 242 0 0 0 0 337 260 23 54 8448 7315 604 529 DUES & FEES 16988 16883 85 20 SUPPLIES 11239 10528 372 339 Printing and Publications 11048 7880 25 3143 ESCROW CLOSING COSTS 6919 6919 14297 13117 257 923 413834 354112 24313 35409 110230 173036 187392 137564 0 67788 63211 0 0 0 1327 2039 4982 1888 1981367 8762 1757267 1972605 550288 555534 0 0 0 0 2679274 2905877 11663 18687 11663 18687 X 2077468 2277361 590143 609829 2667611 2887190 2679274 2905877 X 194074 25505 X false true X true false X 284447 3985901 273386 531258 572057 5647049 40610 42951 6073 17603 40873 148110 0 0 0 325057 4028852 279459 548861 612930 5795159 70225 74536 15492 21595 18560 200408 54100 189274 264715 508089 70225 74536 69592 210869 283275 708497 5086662 9860 12041 15496 23775 12763 73935 0 9860 12041 15496 23775 12763 73935 0 0 334917 4040893 294955 572636 625693 5869094 0.86670 0.88700 0.01260 0.01210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 16 60 1 true 80 12000 false 1972089 1972089 8878 8362 516 400 400 1972605 626578 25505 84 25589 600989 6919 6919 607908 406915 406915 6919 6919 413834 Part II, Line 5: Summarized Policy IN POLICY AND PRACTICE, ESLT MONITORS ALL EASEMENTS AND LAND TRUST OWNED PROPERTIES ANNUALLY AND MAINTAINS COMMUNICATIONS WITH LANDOWNERS THROUGHOUT THE YEAR. USING BASELINE DOCUMENTATION, PHOTO POINTS OF ALL IMPORTANT RESOURCES, ALL PROPERTY CORNERS HAVE BEEN ESTABLISHED FOR EACH EASEMENT AND PROPERTY. ON THE MONITORING VISIT, CURRENT CONDITIONS ARE COMPARED TO THE PHOTO POINT RECORDS AND ANY CHANGE ISNOTED. A CHECKLIST CONTAINING ALL THE CONSERVATION VALUES THAT ARE PROTECTED BY THE EASEMENT OR ACQUISITION IS UTILIZED AND A REPORT IS PREPARED. THE REPORT IS REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR AND SHARED WITH THE LANDOWNER AND THE ESLT BOARD OF DIRECTORS OR LANDSCOMMITTEE. ONCE COMPLETED, ALL MONITORING DOCUMENTATION IS ARCHIVED IN OFF-SITE STORAGE. AS DESCRIBED IN THE ESLT ENFORCEMENT POLICY, ESLT UTILIZES STRONG LANDOWNER COMMUNICATION PRACTICES AND PROACTIVE CONSULTATION TO MAKE THE PREVENTION OF VIOLATIONS THE GOAL. HOWEVER, WHEN THEY OCCUR, ESLT FOLLOWS A STANDARDIZED AND FAIR PROCEDURE FOR CORRECTING THE VIOLATION. UPON DISCOVERY, ESLT STAFF FULLY DOCUMENTS THE DISCOVERY. STAFF WILL THEN CONSULT WITH THE ESLT EXECUTIVE DIRECTOR TO VERIFY THE VIOLATION. LEVEL II AND III VIOLATIONS ARE IMMEDIATELY REPORTED TO THE PRESIDENT OF THE BOARD OF DIRECTORS. FINALLY, A RESPONSE TO THE VIOLATION IS PREPARED. THE ESLT EASEMENT TEMPLATE AND EACH COMPLETED EASEMENT CONTAINS PROVISIONS THAT PROVIDE FOR THE REGULAR MONITORING AND ENFORCEMENT OF THE TERMS OF THE EASEMENTS. Part II, Line 9: Organization Reporting of conservation easements. CONSERVATION EASEMENTS DONATED OR PURCHASED BY THE TRUST ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE FINANCIAL STATEMENTS BECAUSE THE TRUST DOES NOT HAVE FEE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 AUDIT DIFFERENCE $84 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S DONATED PROPERTY $6919 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S DONATED PROPERTY CLOSING COSTS $6919 X X X X X false LANDS & LEGACY DINNER EVENT 38737 13934 24803 13934 3673 38737 13934 24803 13934 3673 17607 7196 false false false false false false false false false false KAREN FERRELL-INGRAM FORMER EXECUTIVE DIRECTOR 22140 22140 TONY TAYLOR VICE PRES 7586 RENT false KAREN FERRELL-INGRAM FORMER DIR 7586 RENT false Schedule L, Part V Supplemental Information DURING 2014, THE ORGANIZATION RENTED OFFICE SPACE CO-OWNED BY THE BOARD VICE PRESIDENT, TONY TAYLOR, AND THE FORMER EXECUTIVE DIRECTOR, KAREN FERRELL-INGRAM. X 1 203500 APPRAISAL X FACILITIES 1 12000 FMV X FOOD_BEVERAGE 8 3231 FMV X TRAVEL PKG 18 5316 FMV X BOOKS PHOTO ART 12 3152 FMV X APPAREL 3 235 FMV X LEGAL 1 2000 FMV X BIRD CAMERA 1 200 FMV X COMPUTERS 4 2400 FMV X PRINTING 1 1435 FMV X MEALS & ENT 6 1655 FMV false false false Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents BY LAWS WERE UPDATED TO ADD TERM LIMITS FOR BOARD OF DIRECTORS AND OFFICERS. Form 990, Part VI, Line 11b: Form 990 Review Process THE DRAFT FORM 990 IS FIRST CIRCULATED TO MEMBERS OF THE AUDIT COMMITTEE. THE FORM IS THEN REVIEWED AND FORWARDED TO THE FINANCE AND INVESTMENT COMMITTEE. A RECOMMENDATION FOR APPROVAL IS FINALLY PROVIDED TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH YEAR AT THE ANNUAL MEETING, BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS. STAFF MEMBERS ALSO REVIEW AND SIGN THE POLICY EACH YEAR. IN ADDITION, ALL BOARD COMMITTEE MEMBERS COMPLY WITH CONFLICT OF INTEREST POLICY AND SIGN DISCLOSURE STATEMENTS. THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR MONITOR POTENTIAL CONFLICTS AND DECIDE WHETHER ANY EXIST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE PROCESS FOR DETERMINING THE COMPENSATION FOR EXECUTIVE DIRECTOR WAS BASED ON A RECENT SURVEY OF SALARIES UNDERTAKEN BY THE LAND TRUST ALLIANCE. IN ADDITION, BOARD MEMBERS TALKED WITH OTHER ORGANIZATIONS IN THE AREA TO LEARN ABOUT COMPANSATION FOR SIMILAR POSITIONS. THE LTA SURVEY ALSO KEEPS ESLT INFORMED ABOUT OTHER SALARY RATES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ANNUAL REPORTS ARE POSTED ON OUR WEBSITE. FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, POLICIES, AND TAX RETURNS ARE AVAILABLE ON REQUEST. Other Changes In Net Assets Or Fund Balances - Other Increases UNREALIZED INVESTMENT GAIN RESTRICTED = $17858 Other Changes In Net Assets Or Fund Balances - Other Increases UNREALIZED INVESTMENT GAIN unrestricted = $7647