2015-09-18T17:08:19-05:00 2014-12-31 680467234 LEMAS ACCOUNTANCY CORPORATION 3103 VINEYARD RD ROSEVILLE CA 95747 990 2014-01-01 943352965 WILDLIFE HERITAGE FOUNDATION WILD 9164342759 563 SECOND STREET SUITE 120 ROOM/SUITE 120 LINCOLN CA 95648 PRIMO SANTINI CFO 9164342759 2015-09-15 CARY LEMAS CPA P00203938 9167880788 2015-09-15 2014 2016-02-25 16:41:14Z PAT SHEA 563 SECOND STREET SUITE 120 LINCOLN CA 95648 52812721 false X WWW.WILDLIFEHERITAGE.ORG X 2001 CA TO PROTECT, ENHANCE, AND RESTORE WILDLIFE HABITAT ON LANDS CONSERVED FOR THE BENEFIT OF FUTURE GENERATIONS 8 7 7 0 53248 191887 5505417 10124079 2157552 2115030 140 6615 7716357 12437611 0 0 239792 251403 0 0 349827 901700 589619 1153103 7126738 11284508 32167200 45100442 69772 1718506 32097428 43381936 TO PROTECT, ENHANCE, AND RESTORE WILDLIFE HABITAT ON LANDS CONSERVED FOR THE BENEFIT OF FUTURE GENERATIONS false false 1005417 WILDLIFE HERITAGE FOUNDATION HAS MULTIPLE PROGRAMS, WHICH IN TOTAL EXECUTE CONTRACTUAL PROVISIONS ESTABLISHED BETWEEN GOVERNMENTAL AGENCIES AND DEVELOPERS REGARDING THE ESTABLISHMENT AND MAINTENANCE OF CONSERVATION EASEMENTS AS WELL AS TO PROMOTE COMMUNITY OUTREACH THROUGH EDUCATION AND RESEARCH. 1005417 true false false false false false true false false true true false false true true 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 false false false false true 7 0 7 true false false false false false false false false false false false false X 8 7 false false false false false false false true true false false false true true true true true false true false CA X X LEMAS ACCOUNTANCY CORP 9164342759 563 SECOND STREET LINCOLN CA 95648 PATRICK SHEA DIRECTOR 42.00 X X 65000 0 0 ROBERT WEYGANDT PRESIDENT X 0 0 0 JOHN ANDERSON DIRECTOR X X 0 0 0 PRIMO SANTINI DIRECTOR X 0 0 0 MARK FOWLER BOARD SECRET X 0 0 0 KURT WORLEY DIRECTOR X 0 0 0 65000 false false false 75 191812 191887 FEES & CONTRACT GOV AGENCIES 9070797 9070797 OTHER INCOME 724280 724280 MONTSERRAT ENFORCEMENT 150000 150000 EASEMENT MANAGEMENT FEE 115000 115000 INITIAL CAPITAL AND COST CONT 58349 58349 5653 5653 10124079 1710901 1710901 40779239 40375110 404129 404129 404129 MISC REIMBURSEMENTS 6615 6615 6615 12437611 10534823 1710901 65000 44885 20115 146441 101124 45317 22112 22112 17850 12326 5524 82490 78170 4320 259675 259675 35314 24568 10746 6484 2918 3566 41256 20628 20628 2315 2315 6512 3256 3256 13801 12239 1562 CLIENT DISTRIBUTION 315256 315256 TIME AND MATERIAL EXPENSE 45699 45699 HABITAT MAINTENANCE 19995 19995 DUES AND SUBSCRIPTIONS 11705 11455 250 61198 50908 10290 1153103 1005417 147686 0 399188 2328375 201318 48665 15702 14325 110490 91478 21833 19012 31529159 42690065 32167200 45100442 58953 1702479 10819 16027 69772 1718506 X 333313 568547 4419690 6398166 27344425 36415223 32097428 43381936 32167200 45100442 11284508 X false true X false false X 50 510 965 53248 191887 246660 191688 1419198 7200840 5505557 10130694 24447977 2129170 2129170 2320908 1419708 7201805 5558805 10322581 26823807 26823807 472229 803586 1260451 1778106 1710901 6025273 472229 803586 1260451 1778106 1710901 6025273 2793137 2223294 8462256 7336911 12033482 32849080 0.81660 0.78460 0.18000 0.22000 X X X X 106 50665.41 88 1 false 2500.00 111052 true 29416824 9070797 2752756 1375759 39864618 23617635 4394132 1909585 504528 29416824 16070868 6710744 1066834 230811 23617635 14781323 960762 509928 181145 16070868 12731815 2129170 190887 270549 14781323 1.00000 false false 14750 3851 10899 64633 62309 2324 31107 25318 5789 19012 USFWS WILDLIFE REFUG 4313910 WEST SONORAN MANAGEMENT ENDOWME 2989313 GALE RANCH INVESTMENT 2611152 SHAEFER RANCH ENDOW MGMT FD 1377355 EAGLE RIDGE PRESERVE 1130956 DEVERS PALO VERDE 1117127 GILSIZER SLOUGH GGS PRESERVE 1089746 DOVE RIDGE ENDOWMENT 1001585 WILDLANDS DESERT ENDOWMENT 1000130 TULE BASIN GGS PRESERVE 965666 COLORADO DESERT MANAGEMENT ENDO 953788 TODD ROAD PRESERVE 910946 BCAG VERNAL POOLS 767901 SF BAY WETLAND MIT BANK 665717 DEEP WATER SLOUGH PRESERVE 663107 ALAMO CREEK 650674 MONTSERRANT ENFORCEMENT 645813 SAND CREEK WILDLANDS 631882 ALLENSWORTH WILDLANDS 614327 TWIN CITIES PRESERVE 609541 BEST SLOUGH PRESERVE 561426 RED BLUFF MANAGEMENT 528076 TOAD HILL RANCH MITIGATION BANK 506087 UNRESTRICTED FOUNDATION INVESTMENT 503177 HARPER VALLEY MANAGEMENT ENDOWMENT 486333 DALEY RANCH VERNAL POOL CON BANK 467940 EASTERN COLORADO DESERT MANAGEMENT 464425 FREEMONT PEAK MANAGEMENT ENDOWM 462376 FREEMONT PEAK INTERIM MANAGEMENT 429935 BUENA CREEK CONSERV BANK 406478 GILSIZER SLOUGH NORTH GGS PRESERVE 399506 CUDDEBACK LAKE MANAGEMENT ENDOW 394370 BCAG FRESHWATER MARSH 385716 LAGUNA TERRACE 380093 PILARCITOS QUARRY 365917 AITKIN RANCH MITIGATION FEES 358502 RIDGECUT GIANT GARTER SNAKE 351518 DEADMAN CREEK CONSERVATION BANK 346842 OLD RANCH PRESERVE 323845 NEARY PRESERVE 319294 POND 8 HOLDING ACCOUNT 310905 DIXON HAWK AND OWL PRESERVE 307446 GERAWAN PROPERTY 301885 ELWORTHY RANCH PRESERVE 290104 WEST MOJAVE OVERSIGHT ENDOWMENT 275762 WEST PLACER SCHOOLS 274501 JORDAN RANCH PRESERVE 274096 INTERVENING PROPERTIES INVESTMENT 270832 LIVERMORE VALLEY PRESERVE MANAGEMENT 254817 FIELDSTONE MEADOWS 254383 SHASTA BIBLE COLLEGE 242634 SIERRA DE MONTSERRAT INVESTMENT 234831 DEL WEBB ORCHARD 80 & RIPARIAN 231777 EAST HILLS/QUARRY HILL INVESTMENT 229280 WESTERN HILLS OP-SP OVR INVESTMENT 228878 MORAGA CREEK & INDIAN VALY OVRS 228878 WENDT RANCH INVESTMENT 220048 HARPER VALLEY INTERIM FUND 202654 GREYHAWK II PRESERVE 201856 PACIFIC TECHNOLOGY PRESERVE 193867 DEL WEBB CITY OF LINC & LIN HI 181104 MORRISON CREEK PRESERVE 176757 MESA RIDGE 176659 HIGHWAY 65 SELF STORAGE PRESERVE 170537 RIVER RANCH AGRICULTURAL ENDOWMENT 164057 LOCUST ROAD MITIGATION BANK 151062 FREMONT LANDING CONS BANK 148042 REDWOOD TECHNOLOGY CENTER PRESERVE 139490 OLIVE RANCH CONSERV AREA 136402 EDUCATION & RESEARCH FUND 133975 RIDGE TOP RANCH CONSERVATION 130181 CLOVER CREEK 129240 FOX CREEK DRAINAGE CORRIDOR 127621 LIVERMORE VALLEY OVERSIGHT 127480 SAN LUIS REY OVERSIGHT ENDOWMENT 126301 IVANPAH VALLEY PRESERVE MANAGEM 124191 DOVE RIDGE INTERIM MANAGEMENT 120381 FOX CREEK DET BASIN 117613 LEGAL\EMERGENCY RESERVE FUND 112677 CLOVER CREEK VILLAGE 111476 NORTH AIRPORT BLVE BUSINESS PARK 101631 OAK IMPLEMENTATION 99395 TEMECULA RANCHOS INVESTMENT 92651 EAGLE RIDGE MGMT FUND 88804 BCP UNIT 1 PHASE 1 85890 MONTELENA PRESERVE 83501 SCHAEFER MANAGEMENT FUND 83037 SUNRIDGE PARK (SAC VALLEY CONS) 81747 BARRETT RANCH 80287 ST JOSEPH'S CHURCH 78934 RIVER RANCH - VELB PRESERVE 78614 3-D SO MITIGATION PRESERVE 77496 RANCHO LOS CERRITOS/DUNNINGAN 77168 REEDS CREEK VERNAL POOL 74397 SIERRA SPRINGS ENDOWMENT 69766 GATEWAY PRESERVE 55942 BLACKBURN CONSERVATION BANK 54997 HONKER BAY PRESERVE 49996 GREAT VALLEY CONSERVATION BANK 46268 SUPERIOR SELF STORAGE FUND 40008 WERRE RANCH SOUTH INVESTMENT 39100 GERAWAN FARMS I & C COSTS 33014 HARPER EXPANSION MANAGEMENT END 30596 CUDDEN LAKE INTERIM FUND 23020 EAST AUSTIN CREEK CONSERVATION 21738 PAJARO RIVER MITIGATION BANK 19694 ELWORTHY INTERIM MANAGEMENT FUND 18632 HIGHWAY 65 ENFORCEMENT FUND 12152 HARPER EXPANSION INTERIM MANAGEMENT 3036 MONTSERRAT FOREST MANAGEMENT 1382 POPE HAERA OVERSIGHT ACCOUNT SOUTH STONE LAKES INVESTMENT EASTERN COLORADO PRESERVE 42690065 ACCRUED VACATION & PAID SICK LEAVE 13485 CREDIT CARDS 2542 LESS CURRENT PORTION OF L/T DEBT OTHER CURRENT LIAB ACCRUED EXPENSES 16027 12437611 12437611 12437611 1153103 1153103 1153103 SCHEDULE D, PAGE 1, PART II, LINE 9 EASEMENT FEES PAID TO WILDLIFE HERITAGE FOUNDATION ARE DETERMINED BY THE STATE OR LOCAL GOVERNMENT ISSUING CONSTRUCTION PERMITS TO BUILDERS AND ARE REPORTED AS GOVERNMENT FEE REVENUE. MONITORING EXPENSES ARE REPORTED AS A COMPONENT OF PROGRAM EXPENSES. THE BALANCE SHEET REPORTS THE FAIR MARKET VALUE OF THE INVESTED ASSETS AND THE PERMANENTLY RESTRICTED NET ASSETS REPRESENT THE ORIGINAL FEE ASSESSED TO THE BUILDER AND TRANSFERRED TO WILDLIFE HERITAGE FOUNDATION. THE AMOUNT OF EACH ENDOWMENT IS INDIVIDUALLY CALCULATED BASED UPON THE SIZE OF THE PROPERTY, THE NUMBER OF FREQUENCY OF THE MONITORING AND/OR MAINTENANCE REQUIRED AND OTHER FACTORS. THE FOUNDATION INCLUDES AN ANNUAL FEE FOR ITS SERVICES AS THE ENDOWMENT/EASEMENT MANAGEMENT SERVICE. THE EARNINGS FROM THE INVESTMENTS ARE RESTRICTED TO THE MONITORING AND MAINTENANCE ACTIVITIES OF THE PARTICULAR PROPERTY. SCHEDULE D, PAGE 4, PART XIII INFORMATION FOR CONSERVATION EASEMENTS: NAME ACRE STATE ACQUIRED SOLD CATEGORY MONITORED ================== ==== ===== ======== ==== =========== ========= GALE RANCH 850 CA 2001 N RESIDENTIAL YES POPE RANCH 391 CA 2001 N OPEN-SPACE YES SIERRA SPRINGS 10 CA 2001 N OPEN-SPACE YES TEMECULA RANCHOS 468 CA 2002 N AGRICULTURE YES WENDT RANCH 86 CA 2002 N RESIDENTIAL YES CLOVER CREEK PRESERVE 83 CA 2003 N OPEN-SPACE YES SUPERIOR STORAGE 1 CA 2003 N RESIDENTIAL YES HAERA RANCH 510 CA 2004 N OPEN-SPACE YES BARRETT RANCH 1 CA 2004 N RESIDENTIAL YES INTERVENING PROPERTIES 180 CA 2004 N RESIDENTIAL YES LINCOLN HILLS 693 CA 2004 N RESIDENTIAL YES LINCOLN HILLS ORCHARD 80 CA 2004 N OPEN-SPACE YES POPE RANCH EXPANSION 285 CA 2004 N OPEN-SPACE YES FIELDSTONE MEADOWS 4 CA 2005 N OPEN-SPACE YES RIVER RANCH VELB 76 CA 2005 N RESIDENTIAL YES ST. JOSEPH CHURCH 2 CA 2005 N RESIDENTIAL YES THREE-D SOUTH-VINCENT 312 CA 2005 N RESIDENTIAL YES BCAG FRESHWATER MARSH 38 CA 2006 N OPEN-SPACE YES FOX CREEK DETENTION BASIN 2 CA 2006 N RESIDENTIAL YES FOX CREEK DRAINAGE CORRIDOR 2 CA 2006 N RESIDENTIAL YES CLOVER CREEK VILLAGE 5 CA 2006 N RESIDENTIAL YES SIERRA DE MONTSERRAT 159 CA 2006 N RESIDENTIAL YES MONTANERA - MC/INDIAN VALLEY 345 CA 2006 N OPEN-SPACE YES MONTANERA - WESTERN HILLS 389 CA 2006 N OPEN-SPACE YES MONTANERA - EASTERN HILLS 247 CA 2006 N OPEN-SPACE YES WERRE RANCH 44 CA 2006 N RESIDENTIAL YES MESA RIDGE 7 CA 2006 N RESIDENTIAL YES SUNRIDGE 6 CA 2006 N OPEN-SPACE YES OLD RANCH PRESERVE 90 CA 2007 N RESIDENTIAL YES REDWOOD TECHNOLOGY CENTER 29 CA 2007 N WETLANDS PRESERVE YES GILSIZER SLOUGH 541 CA 2007 N CONSERVATION BANK YES DALEY RANCH 225 CA 2007 N CONSERVATION BANK YES WEST PLACER SCHOOLS 225 CA 2007 N CONSERVATION BANK YES GATEWAY PRESERVE 80 CA 2007 N OPEN-SPACE YES DIXON HAWK & OWL-VALLEY GLEN 211 CA 2007 N CONSERVATION BANK YES BCAG VERNAL POOL 433 CA 2007 N WETLANDS YES SHASTA BIBLE COLLEGE 15 CA 2007 N OPEN-SPACE YES NO. AIRPORT BUS PARK 15 CA 2007 N OPEN-SPACE YES USFWS DAN EDWARDS WILDLIFE 444 CA 2007 N WILDLIFE REFUGE YES FREMONT LANDING 100 CA 2007 N OPEN-SPACE YES MONTANERA - MC/SAN LEANDRO 112 CA 2007 N OPEN-SPACE YES LAGUNA TERRACE 200 CA 2008 N CONSERVATION BANK YES PAJARO RIVER MITIGATION 273 CA 2008 N MITIGATION BANK YES PACIFIC TECHNOLOGY PRESER 2 CA 2008 N WETLANDS PRESERVE YES BLACKBURN CONSERVATION 631 CA 2008 N WETLANDS PRESERVE YES ALLENSWORTH 514 CA 2008 N CONSERVATION BANK YES SAND CREEK 498 CA 2008 N CONSERVATION BANK YES HIGHWAY 65 SELF STORAGE 12 CA 2008 N WETLANDS PRESERVE YES MONTELENA PRESERVE 50 CA 2008 N WETLANDS PRESERVE YES GREAT VALLEY CONS BANK 1067 CA 2008 N CONSERVATION BANK YES TULE BASIN GGS PRESERVE 150 CA 2008 N OPEN-SPACE YES TWIN CITIES PRESERVE 225 CA 2008 N WETLANDS PRESERVE YES RIDGECUT GGS MITIGATION 186 CA 2009 N MITIGATION BANK YES DEADMAN CREEK CONS BANK 684 CA 2009 N CONSERVATION BANK YES GILSIZER SLOUGH NORTH 79 CA 2010 N CONSERVATION BANK YES BEST SLOUGH PRESERVE 89 CA 2010 N CONSERVATION BANK YES NEARY PRESERVE 42 CA 2010 N WETLANDS PRESERVE YES TOAD HILL RANCH 1631 CA 2010 N CONSERVATION BANK YES BCP UNIT 1/PHASE 1 85 CA 2010 N WETLANDS PRESERVE YES PILARCITOS QUARRY 193 CA 2011 N OPEN-SPACE YES GERAWAN PROPERTY 9222 CA 2011 N OPEN-SPACE YES JORDAN RANCH PRESERVE 26 CA 2011 N WETLANDS PRESERVE YES SF BAY WETLAND MITIGATION 83 CA 2012 N MITIGATION BANK YES SCHAEFER RANCH ENDOWMENT 291 CA 2012 N OPEN-SPACE YES TODD ROAD ENDOWMENT 64 CA 2012 N WETLANDS PRESERVE YES OLIVE RANCH ENDOWMENT 4 CA 2012 N WETLANDS PRESERVE YES BUENA CREEK CONSERVATION 121 CA 2012 N CONSERVATION BANK YES EASTERN COLORADO DESERT 859 CA 2012 N OPEN-SPACE YES WEST SONORAN PRESERVE 5914 CA 2012 N OPEN-SPACE YES RED BLUFF PRESERVE 867 CA 2012 N OPEN-SPACE YES DEVERS-PALO VERDE PRESERVE 1957 CA 2012 N OPEN-SPACE YES COLORADO DESERT PRESERVE 2137 CA 2012 N OPEN-SPACE YES AITKEN RANCH MITIGATION 313 CA 2012 N MITIGATION BANK YES RIVER RANCH AGRICULTURAL 2962 CA 2013 N WETLANDS PRESERVE YES REED'S CREEK VERNAL POOL 13 CA 2013 N WETLANDS PRESERVE YES EAGLE RIDGE PRESERVE 509 CA 2013 N WETLANDS PRESERVE YES EAST AUSTIN CREEK 144 CA 2013 N OPEN-SPACE YES CUDDEBACK LAKE PRESERVE 560 CA 2013 N OPEN-SPACE YES IVANPAH VALLEY PRESERVE 100 CA 2013 N OPEN-SPACE YES HARPER VALLEY PRESERVE 537 CA 2013 N OPEN-SPACE YES HARPER VALLEY EXPANSION 53 CA 2013 N OPEN-SPACE YES DOVE RIDGE ENDOWMENT 2400 CA 2013 N CONSERVATION BANK YES RANCH LOS CERRITOS/DUNNIGAN 1430 CA 2013 N OPEN-SPACE YES HONKER BAY PRESERVE 10 CA 2014 N YES CUDDEBACK LAKE PRESERVE EXP 74 CA 2014 N YES LOCUST ROAD MITIGATION BANK 75 CA 2014 N YES ELWORTHY RANCH PRESERVE 39 CA 2014 N YES LYTLE CREEK CONSERVATION 182 CA 2014 N YES GREYHAWK II PRESERVE 4 CA 2014 N YES FREMONT PEAK PRESERVE 629 CA 2014 N YES BARSTOW WOOLY SUNFLOWER 160 CA 2014 N YES MORRISION CREEK PRESERVE 89 CA 2014 N YES RIDGETOP RANCH WILDLIFE 745 CA 2014 N YES NORTH DELTA FISH CONSER 811 CA 2014 N YES PETERSON ROSE BURROWING OWL 263 CA 2014 N YES MONTGOMERY ROAD BURROWING 160 CA 2014 N YES NORTH BAY HIGHLANDS CONSER 450 CA 2014 N YES FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD RECIEVES A DIGITAL COPY OF TAX RETURN. THE RETURNS ARE REVIEWED PAGE BY PAGE. THIS PROCESS MAY INVOLVE MANY PAGE BY PAGE REVIEWS, CORRECTIONS AND DIGITAL REPRINTING. ONCE A DIGITAL COPY OF THE RETURN IS APPROVED BY THE BOARD MEMBERS, THE CFO SIGNS THE EFILE AUTHORIZATION AND RETURNS THE FORMS 8879 TO LEMAS ACCOUNTANCY CORPORATION TO INITIATE THE EFILE PROCESS. LEMAS ACCOUNTANCY EFILES TAX RETURNS AND AWAITS THE ARRIVAL OF THE EFILE ACCEPTANCE FORMS (9325). FOR EACH RETURN THAT IS EFILED SUCCESSFULLY AN EMAIL VERIFICATION OF ACCEPTANCE OF EACH EFILED RETURN IS EMAILED TO THE EXECUTIVE DIRECTOR BY LEMAS ACCOUNTANCY CORPORATION AUTOMATICALLY UPON ACCEPTANCE. A FEDERAL AND A STATE 9325 (PROOF OF EFILE) ARE KEPT ON FILE FOR EACH RETURN AS PROOF OF FILING FOR A TAX YEAR. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND KEY EMPLOYEES SUBMIT AN ANNUAL FORM TO DISCLOSE THE BUSINESS OR FAMILY RELATIONSHIPS THAT PRESENT CONFLICTS OF INTEREST AS DESCRIBED IN THE POLICY. IF AN ITEM INVOLVING A RELATED PARTY COMES TO A VOTE, THE BOARD MEMBER WITH THE CONFLICT EXCUSES THEMSELVES AND ABSTAINS FROM THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR PERFORMANCE AND SETS GOALS FOR THE YEAR. COMPARATIVE DATA FROM SIMILAR ORGANIZATIONS IS OBTAINED AND COMPENSATION IS REVIEWED AND APPROVED AT THIS TIME. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF THESE DOCUMENTS ARE AVALIABLE FROM THE ADMINISTRATIVE OFFICES IN LINCOLN, CA UPON REQUEST.