2015-08-13T10:30:10-05:00 2014-12-31 680037990 GILBERT ASSOCIATES INC 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2014-01-01 300043771 RESOURCES LEGACY FUND FOUNDATION RESO 9164425057 555 CAPITOL MALL NO 1095 SACRAMENTO CA 95814 MICHAEL A MANTELL PRESIDENT 9164425057 2015-08-11 1 DARLA A COLSON P00027123 9166466464 2014 2016-02-25 16:41:14Z MICHAEL A MANTELL 555 CAPITOL MALL NO 1095 SACRAMENTO CA 95814 3770298 0 X WWW.RESOURCESLEGACYFUND.ORG X 2002 CA TO SUPPORT RESOURCES LEGACY FUND TO HELP DONORS ENGAGE IN STRATEGIC CONSERVATION ENDEAVORS. 11 10 0 0 0 0 5200000 0 0 0 6124 8308 0 0 5206124 8308 3089948 1297139 0 0 192109 396645 0 0 0 2209113 978464 5491170 2672248 -285046 -2663940 8737357 5163622 2029107 1069680 6708250 4093942 X RLFF, AS A SUPPORTING ORGANIZATION OF RESOURCES LEGACY FUND (RLF), IS A SEPARATE 501(C)(3) NONPROFIT ORGANIZATION THAT SUPPORTS, PERFORMS ESSENTIAL SERVICES FOR, AND OPERATES FOR THE BENEFIT OF RLF. RLFF SUPPORTS RLF TO HELP DONORS ENGAGE IN CONSERVATION ENDEAVORS IN CALIFORNIA THAT HAVE LASTING VALUE. 0 0 2505812 1297139 DURING THE LAST YEAR, RESOURCES LEGACY FUND FOUNDATION (RLFF) CARRIED OUT PROGRAMS AND AWARDED GRANTS TO SUPPORT ACTIVITIES THAT SOUGHT TO IMPROVE ENVIRONMENTAL SUSTAINABILITY IN CALIFORNIA, INCLUDING THE OCEAN OFF CALIFORNIA'S COAST. RLFF ACCOMPLISHMENTS DURING 2014 INCLUDE THE FOLLOWING: RLFF CONTINUED TO PROVIDE SUPPORT TO A BROAD RANGE OF ORGANIZATIONS TO ADVANCE EFFECTIVE IMPLEMENTATION OF CALIFORNIA'S MARINE PROTECTED AREA (MPA) NETWORK, IMPROVE OCEAN GOVERNANCE, AND SECURE PUBLIC FUNDING FOR OCEAN CONSERVATION. RLFF GRANTEES PERFORMED SCIENTIFIC AND HUMAN USE MONITORING OF CALIFORNIA'S NEWLY ESTABLISHED NETWORK OF MPAS. RLFF ALSO SUPPORTED DEVELOPMENT OF BASELINE AND ONGOING MPA MONITORING PLANS AS WELL AS COORDINATION BETWEEN STATE AGENCIES AND OTHERS TO ADVANCE EFFICIENT MONITORING PROGRAMS. RLFF GRANTEES ENGAGED IN A NUMBER OF MPA RELATED OUTREACH AND EDUCATION EFFORTS INCLUDING INITIATION OF LOCAL COALITIONS MADE UP OF COMMUNITY GROUPS, MUNICIPAL, COUNTY, AND STATE AGENCIES, FOCUSED ON EFFECTIVE MPA MANAGEMENT. 2505812 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 15 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X SHAUNA MANNER CHIEF FINANCIAL OFFICER 9164225057 555 CAPITOL MALL SUITE 1095 SACRAMENTO CA 95814 BARTON THOMPSON JR DIRECTOR; BOARD CHAIR 1.00 1.00 X 0 0 0 JEANNE SEDGWICK DIRECTOR; BOARD VICE CHAIR 1.00 1.00 X 0 0 0 GORDON R SMITH DIRECTOR; CHAIR FINANCE COMMITTEE 1.00 1.00 X 0 0 0 NED BARNHOLT DIRECTOR; CHAIR AUDIT COMMITTEE 1.00 1.00 X 0 0 0 CHARLENE KABCENELL DIRECTOR 1.00 1.00 X 0 0 0 CRAIG MCNAMARA DIRECTOR 1.00 1.00 X 0 0 0 KATHARINE L JACOBS DIRECTOR 1.00 1.00 X 0 0 0 MARK WAN DIRECTOR 1.00 1.00 X 0 0 0 STEVE GAINES DIRECTOR 1.00 1.00 X 0 0 0 DON MCGRATH THROUGH 33115 DIRECTOR; BOARD VICE CHAIR 1.00 1.00 X 0 0 0 JOHN SCHMIDT THROUGH 33114 DIRECTOR 1.00 1.00 X 0 0 0 BARRY WILLIAMS THROUGH 33114 DIRECTOR, CHAIR, AUDIT COMMITTEE 1.00 1.00 X 0 0 0 MICHAEL MANTELL DIRECTOR, PRESIDENT 3.00 40.00 X X 27682 367778 70741 MARY SCOONOVER SECRETARY, VICE PRESIDENT 3.00 40.00 X 22325 296602 51208 SHAUNA MANNER TREASURER, CHIEF FINANCIAL OFFICER 3.00 40.00 X 12281 163163 49522 MARK KLEINMAN COMMUNICATIONS AND PROGRAM OFFICER 3.00 40.00 X 7525 99972 38961 69813 927515 210432 0 0 1 0 RESOURCES LAW GROUP 555 CAPITOL MALL SUITE 1090 SACRAMENTO CA 95814 LEGAL/CONSULTING 149585 CALLA ALLISON 28295 VIA RUEDA SAN JUAN CAPISTRANO CA 92675 CONSULTING 142376 2 8308 8308 3761990 3761990 0 8308 0 0 8308 X 1291339 1291339 5800 5800 74292 52691 21601 253806 176034 77772 18042 13335 4707 28378 19860 8518 22127 15473 6654 8568 112 8456 3120 3120 863726 863726 7654 4456 3198 21853 12812 9041 51094 37206 13888 6298 6298 965 775 190 5027 4120 907 7483 7483 FILING FEES 901 901 1775 1775 2672248 2505812 166436 0 63538 36081 4137233 2264445 3500000 1500000 985016 1363096 51570 0 8737357 5163622 257864 51333 1771243 826701 0 191646 2029107 1069680 X 992650 1011696 5715600 3082246 6708250 4093942 8737357 5163622 X -2663940 -368 50000 X X 0 1 X 1 0 X X 17 RESOURCES LEGACY FUND 954703838 7 1 257948 0 CONSERVATION ORGS IN CA (SEE SCH I) 954703838 VARIOUS 0 1291339 0 2 1549287 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 SCHEDULE A PART IV SECTION A LINE 1: IN ADDITION TO THE RESOURCES LEGACY FUND ("RLF"), THE RESOURCES LEGACY FUND FOUNDATION (THE "FOUNDATION") ALSO SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS. THE FOUNDATION'S ARTICLES OF INCORPORATION, WHICH WERE SUBMITTED TO THE IRS AS PART OF RLFF'S EXEMPTION APPLICATION, PROPERLY SPECIFYING THE PUBLICLY SUPPORTED ORGANIZATION ON WHOSE BEHALF IT OPERATES. THE ARTICLES OF INCORPORATION PROVIDE THAT THE FOUNDATION IS FORMED "TO SUPPORT, PERFORM ESSENTIAL SERVICES FOR, AND AT ALL TIMES HEREAFTER TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF RESOURCES LEGACY FUND AND OTHER ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE THAT PROMOTE LAND CONSERVATION AND ENVIRONMENTAL PROTECTION IN CALIFORNIA," AMONG OTHER PURPOSES. SPECIFICATION BY CLASS, RATHER THAN BY NAME, IS APPROPRIATE BECAUSE THE FOUNDATION IS CONTROLLED BY RLF, A PUBLIC CHARITY. SEE TREAS. REG. SECTION 1.509(A)-4(D)(2). THE CLASS SPECIFIED CONTAINS ONLY ORGANIZATIONS WHOSE PURPOSES ARE SUBSUMED WITHIN RLF'S LAND CONSERVATION AND ENVIRONMENTAL PROTECTION PURPOSES AS SET FORTH IN THE ARTICLE II.B. OF RLF'S ARTICLES OF INCORPORATION. SCHEDULE A PART IV SECTION A LINE 5A: (I) SUPPORTED ORGANIZATIONS ADDED: NAME EIN CALIFORNIA MARINE SANCTUARY FOUNDATION 94-3225675 COUNTY OF SAN MATEO 94-9600532 EARTH ISLAND INSTITUTE 94-2889684 EARTH LAW CENTER 32-0258388 GRAY WHALES COUNT 33-1185653 MARINE APPLIED RESEARCH & EXPL 31-1821639 SANTA BARBARA MUSEUM NAT HIST 95-1643378 SUPPORTED ORGANIZATIONS REMOVED: NAME EIN AUDUBON CALIFORNIA 13-1624102 CRYSTAL COVE ALLIANCE 33-0878633 ENV. ACT. COM. OF WEST MARIN 23-7115368 ENVIRONMENT CALIFORNIA RESEARCH & POLICY CENTER 68-0531882 LOS ANGELES WATERKEEPER 95-4444787 MONTEREY BAY SANCTUARY FOUNDATION 94-3225675 NATIONAL MARINE SANCTUARY FOUNDATION 94-3370994 NATURAL RESOURCES DEFENSE COUNCIL 13-2654926 NEW VENTURE FUND 20-5806345 OCEAN CONSERVANCY 23-7245152 ORANGE COUNTY COASTKEEPER 33-0847892 SAN DIEGO COASTKEEPER 33-0647946 SAVE OUR SHORES 94-2745941 SMITH RIVER RANCHERIA 68-0087275 SURFRIDER FOUNDATION 95-3941826 THE NATURE CONSERVANCY, INC. 53-0242652 THE OCEAN FOUNDATION 71-0863908 THE OTTER PROJECT, INC. 77-0490102 THE TIDES CENTER 94-3213100 TRINIDAD RANCHERIA 94-2469967 TRUST CONSERVATION INNOVATION 91-2166435 WILLIAM C. VELASQUEZ INSTITUTE 74-2378901 YUROK TRIBE 68-0178020 (II) REASON FOR SUCH ACTIONS: RLFF EVALUATES AN ORGANIZATION ON A PROJECT BY PROJECT BASIS AND LOOKS AT EACH ORGANIZATION BEFORE PROVIDING A GRANT TO ENSURE THAT THE ORGANIZATION MEETS RLFF'S REQUIREMENTS. PROJECTS CHANGE EACH YEAR, RESULTING IN ADDITIONS AND DELETIONS. (III) AUTHORITY & (IV) HOW THE ACTION WAS ACCOMPLISHED: NO CHANGE TO THE GOVERNING DOCUMENTS WAS REQUIRED, AS THE ORGANIZATIONS THAT RECEIVED GRANTS ARE WITHIN THE CLASS OF ORGANIZATIONS AUTHORIZED TO RECEIVE SUPPORT FROM RLFF. SCHEDULE A PART IV SECTION B LINE 2: THE FOUNDATION IS AUTHORIZED IN ITS ARTICLES OF INCORPORATION TO PROVIDE SUPPORT TO A CLASS OF ORGANIZATIONS THAT CONSISTS OF OTHER ORGANIZATIONS DESCRIBED IN SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE THAT PROMOTE LAND CONSERVATION AND ENVIRONMENTAL PROTECTION IN CALIFORNIA. BY PROVIDING GRANTS TO THESE ORGANIZATIONS, RLFF IS FURTHERING THE SUPPORTED ORGANIZATION'S (RLF) PURPOSE, WHICH IS TO HELP DONORS ENSURE THE PROTECTION AND STEWARDSHIP OF RESILIENT AND VIBRANT NATURAL SYSTEMS THAT SUPPORT HEALTHY COMMUNITIES AND ECONOMIC VITALITY. X 7000 249238 38000 411297 45000 660535 2627248 31090703 2672248 31751238 283612 1000000 70903 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 480626 607624 500520 660535 2249305 250000 250000 250000 250000 1000000 1500000 64513 57987 66568 249238 438306 0 DUE TO RESOURCES LEGACY FUND 191646 191646 X PART X, LINE 2: RLFF HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. WITH SOME EXCEPTIONS, RLFF IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2010. 1 BAY INSTITUTE OF SAN FRANCISCO 350 BAY STREET SUITE 100 SAN FRANCISCO CA 94133 942717001 501(C)(3) 25000 LAND/MARINE CONSERVATION CALIFORNIA MARINE SANCTUARY FOUNDATION 99 PACIFIC STREET SUITE 455 MONTEREY CA 93940 943225675 501(C)(3) 150000 LAND/MARINE CONSERVATION CALIFORNIA OCEAN SCIENCE TRUST 1330 BROADWAY SUITE 1135 OAKLAND CA 94612 651261006 501(C)(3) 358114 LAND/MARINE CONSERVATION COUNTY OF SAN MATEO 455 COUNTY CENTER PARKS DEPT 4TH FLOOR REDWOOD CITY CA 94062 949600532 GOV'T AGENCY 9775 LAND/MARINE CONSERVATION EARTH ISLAND INSTITUTE 2150 ALLSTON WAY SUITE 460 BERKELEY CA 94704 942889684 501(C)(3) 10000 LAND/MARINE CONSERVATION EARTH LAW CENTER PO BOX 3283 FREMONT CA 94539 320258388 501(C)(3) 45900 LAND/MARINE CONSERVATION ENVIRONMENTAL DEFENSE CENTER 906 GARDEN STREET SANTA BARBARA CA 93101 770061994 501(C)(3) 30000 LAND/MARINE CONSERVATION FARALLONES MARINE SANCTUARY PO BOX 29386 PRESIDIO BUILDING 991 SAN FRANCISCO CA 94129 943227237 501(C)(3) 14000 LAND/MARINE CONSERVATION GRAY WHALES COUNT 1 FELLOWSHIP CIRCLE SANTA BARBARA CA 93109 331185653 501(C)(3) 15000 LAND/MARINE CONSERVATION HEAL THE BAY 1444 9TH STREET SANTA MONICA CA 90401 954031055 501(C)(3) 181550 LAND/MARINE CONSERVATION MARINE APPLIED RESEARCH & EXPL 1230 BRICKYARD COVE RD 101 RICHMOND CA 94801 311821639 501(C)(3) 60000 LAND/MARINE CONSERVATION REEF CHECK FOUNDATION 17575 PACIFIC OCEAN HIGHWAY PO BOX 1057 PACIFIC PALISADES CA 90272 954858649 501(C)(3) 115000 LAND/MARINE CONSERVATION SANTA BARBARA CHANNELKEEPER 714 BOND AVENUE SANTA BARBARA CA 93103 912151460 501(C)(3) 50000 LAND/MARINE CONSERVATION SANTA BARBARA MUSEUM NAT HIST 2559 PUESTA DEL SOL SANTA BARBARA CA 93105 951643378 501(C)(3) 12000 LAND/MARINE CONSERVATION THE SPORTFISHING CONSERVANCY 200 NIETO WAY SUITE 207 LONG BEACH CA 90803 208948522 501(C)(3) 40000 LAND/MARINE CONSERVATION WILDCOAST 925 SEACOAST DRIVE IMPERIAL BEACH CA 91932 770536297 501(C)(3) 175000 LAND/MARINE CONSERVATION 16 TRAVEL GRANT 4 5800 PART I, LINE 2: ALL RLFF GRANTS INCLUDE REQUIREMENTS FOR PERIODIC REPORTS RECONCILING GRANT ACTIVITIES, PROGRESS, AND OUTCOMES WITH GRANT OBJECTIVES, AS WELL AS A RECONCILIATION OF GRANT EXPENDITURES WITH THE PROPOSAL BUDGET. IN ADDITION, STAFF MAINTAINS CONTACT WITH GRANTEES AND PERIODICALLY CONDUCTS FIELD VISITS FOR SIGNIFICANT PROJECTS. X X X X 0 0 0 0 0 0 0 0 0 MICHAEL MANTELL DIRECTOR, PRESIDENT 27682 367778 0 0 0 0 2415 32085 2537 33704 32634 433567 0 0 MARY SCOONOVER SECRETARY, VICE PRESIDENT 22325 296602 0 0 0 0 2415 32085 1170 15538 25910 344225 0 0 SHAUNA MANNER TREASURER, CHIEF FINANCIAL OFFICER 12281 163163 0 0 0 0 2415 32085 1052 13970 15748 209218 0 0 RESOURCES LAW GROUP (RLG) RLG IS OWNED BY MICHAEL MANTELL (PRESIDENT) & MARY SCOONOVER (SECRETARY) 149585 RLFF PAID RLG $149,585 AS AN INDEPENDENT CONTRACTOR FOR LEGAL AND CONSULTING SERVICES PERFORMED IN 2013. 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL MANTELL, MARY SCOONOVER, AND SHAUNA MANNER ARE OFFICERS OF RLF AND HAVE A BUSINESS RELATIONSHIP - MICHAEL AND MARY ARE OWNERS OF RESOURCES LAW GROUP (RLG) AND SHAUNA IS EMPLOYED BY RLG. FORM 990, PART VI, SECTION A, LINE 4 THE RLFF BOARD APPROVED REVISED BYLAWS ON FEBRUARY 21 AND JUNE 18, 2014. RLFF'S BYLAWS WERE REVIEWED BY AN ATTORNEY TAKING INTO ACCOUNT DELAWARE'S CODE AS WELL AS IRS REGULATIONS FOR SUPPORTING ORGANIZATIONS. THE RLFF BYLAWS NOW REFER TO THE POSITION OF PRESIDENT RATHER THAN EXECUTIVE DIRECTOR; CLARIFY THAT DIRECTORS ARE NOT OFFICERS; INDICATE THAT THE TREASURER IS NO LONGER CHAIR OF THE FINANCE COMMITTEE; REMOVE REFERENCES TO CLASSES OF DIRECTORS; CLARIFY TERM LIMITS; ADD DESCRIPTION OF STANDARD OF CARE; ADD METHODS FOR NOTICE OF MEETINGS; EXCLUDE ACTION WITHOUT MEETING BY A DIRECTOR WITH INTEREST IN THE MATTER; REQUIRE COMPLIANCE WITH CONFLICT OF INTEREST POLICY; ADD DIRECTORS TO LIST OF THOSE ABLE TO SIGN INSTRUMENTS IN WRITING; AND ADD THAT THE CHAIR, VICE CHAIR, OR TREASURER MAY EXERCISE SHARES IN OTHER CORPORATIONS IN THE NAME OF RLFF, IN THE ABSENCE OF BOARD RESOLUTION. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PREPARED BY OUTSIDE TAX ACCOUNTANTS, REVIEWED BY THE CONTROLLER, CHIEF FINANCIAL OFFICER, THE PRESIDENT OF RESOURCES LEGACY FUND FOUNDATION, AND THE AUDIT COMMITTEE. IT IS THEN SENT TO ALL VOTING MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY COVERS OFFICERS AND DIRECTORS, WHO ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS ANNUALLY IN WRITING. THE BOARD OF DIRECTORS DETERMINES IF AN ACTUAL CONFLICT EXISTS AND IS RESPONSIBLE FOR ANY REQUIRED REVIEW. ADDITIONALLY, A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE POLICY MANUAL. UPON HIRE, EMPLOYEES ARE REQUIRED TO READ IT AND ACKNOWLEDGE THAT THEY ARE FAMILIAR WITH AND WILL OBSERVE THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 ON A BI-ANNUAL BASIS, THE BOARD REVIEWS COMPENSATION SURVEY DATA AND COMPENSATION DATA FROM SEVERAL SIMILAR ORGANIZATIONS, COMBINES IT WITH THEIR AWARENESS OF COMPENSATION PRACTICES GAINED THROUGH THEIR PROFESSIONAL AND VOLUNTEER AFFILIATIONS, AND ESTABLISHES A REASONABLE COMPENSATION LEVEL FOR THE PRESIDENT, EXECUTIVE VICE PRESIDENT AND THE CHIEF FINANCIAL OFFICER. THE PRESIDENT UNDERTAKES THE SAME REVIEW TO ESTABLISH REASONABLE COMPENSATION OF KEY EMPLOYEES. THIS PROCESS WAS LAST UNDERTAKEN IN 2013. FORM 990, PART VI, SECTION C, LINE 19 AUDITED STATEMENTS AND 990 TAX RETURNS ARE AVAILABLE AND DOWNLOADABLE FROM WWW.RESOURCESLEGACYFUND.ORG. ORGANIZATIONAL BY-LAWS AND IRS LETTER OF DETERMINATION OF TAX EXEMPTION ARE PROVIDED AT REQUEST TO ALL DONORS. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 863,726. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 863,726. FORM 990 PART IX, LINE 11G FEES INCLUDE PAYMENTS TO OVER 15 VENDORS FOR SCIENTIFIC STUDIES, STRATEGIC COMMUNICATIONS, MAPPING, CONSERVATION EXPERTISE, PROGRAM DESIGN, MANAGEMENT AND EVALUATION, PREPARATION OF ENVIRONMENTAL DOCUMENTS REQUIRED FOR PROJECTS BY GOVERNMENTAL AGENCIES, AND POLICY RESEARCH AND ANALYSIS. FORM 990, PART XI, LINE 9: REVERSAL OF GRANT EXPENSES 50,000. FORM 990, PART XII, LINE 2C NEITHER PROCESS HAS CHANGED FROM THE PRIOR YEAR. RESOURCES LEGACY FUND 555 CAPITOL MALL 1095 SACRAMENTO CA 95814 954703838 CONSERVATION PHILANTHROPY CA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 RESOURCES LEGACY FUND 555 CAPITOL MALL 1095 SACRAMENTO CA 95814 954703838 X 242238 373297 615535 28370513 28986048 1000000 250000 0 0 0