2014-10-03T21:23:53-07:00 2013-12-31 GREGORY & PIEPER LLP PO BOX 100 PMB 182 MAMMOTH LAKES CA 935460100 990 2013-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 PO BOX 755 BISHOP CA 93515 BOB GARDNER President 2014-10-03 true Bonnie Gregory CPA P00236814 7609346065 2013 2015-11-30 17:44:51Z BOB GARDNER 176 HOME ST BISHOP CA 93514 585300 false false X WWW.ESLT.ORG X 2001 CA PARTNERS WITH PRIVATE LANDOWNERS AND THE PUBLIC TO PERMANENTLY PRESERVE THE REGION'S SPECIAL PLACES. 9 9 6 100 0 273386 535017 123 3250 15496 23775 5950 10594 294955 572636 7850 23875 0 165197 235066 0 40482 137677 125327 310724 384268 -15769 188368 2424514 2679274 4704 11663 2419810 2667611 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 176292 ESLT HAS WORKED WITH PRIVATE LANDOWNERS AND OTHERS TO PRESERVE ALMOST 8,000 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. 93580 23875 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. 42558 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 TO CELEBRATE NEW PROJECTS AND TO HONOR THE LANDOWNERS AND SUPPORTERS WHO MAKE THE WORK POSSIBLE. 312430 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 true false false false false false false false false false false true false false true true false false false false false false false false true 11 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 9 9 true false false false false false false true true false false true true true true true true true false false X DONNETTE HUSELTON 7608734554 176 HOME ST BISHOP CA 93514 X TONY TAYLOR President 8.00 0.00 X X 7380 0 0 RANDY KELLER Secretary 4.00 0.00 X X 0 0 0 BOB GARDNER Treasurer 6.00 0.00 X X 0 0 0 SID TYLER Vice President 4.00 0.00 X X 0 0 0 JAN HUNEWILL Director 2.00 0.00 X 0 0 0 MARIE PATRICK Secretary 2.00 0.00 X 0 0 0 BILL BRAMLETTE Director 2.00 0.00 X 0 0 0 HEATHER DE BETHIZY Director 2.00 0.00 X 0 0 0 WILL RICHMOND Director 2.00 0.00 X 0 0 0 KAREN FERRELL-INGRAM EXECUTIVE DIRECTOR 40.00 0.00 X 49313 0 0 KAY OGDEN EXECUTIVE DIRECTOR 40.00 0.00 X 46667 0 0 103360 0 false false false 0 12664 52380 469973 207664 535017 EDUCATION 900099 3250 3250 WORKSHOPS 900099 3250 23775 23775 0 0 0 0 22897 12664 12664 10233 0 361 361 361 0 572636 3250 24136 23875 23875 0 0 0 88600 71415 5990 11195 0 138974 103192 18679 17103 0 0 7492 6143 375 974 0 11368 11368 7970 5770 2015 185 0 0 0 21146 17741 780 2625 0 0 0 0 20014 16520 861 2633 0 0 0 0 0 540 443 24 73 0 DUES & FEES 17463 15137 1585 741 ESCROW CLOSING COSTS 12999 12999 Printing and Publications 9343 6713 211 2419 SUPPLIES 8648 6908 554 1186 15836 14206 282 1348 384268 312430 31356 40482 204779 110230 137591 187392 0 21856 67788 0 0 0 1327 1327 4960 4982 1765692 8425 1562807 1757267 491194 550288 0 0 0 0 2424514 2679274 4704 11663 4704 11663 X 1874144 2077468 545666 590143 2419810 2667611 2424514 2679274 X 188368 59433 X false false false X 219495 284447 3985901 273386 531258 5294487 31476 40610 42951 6073 17603 138713 0 0 0 250971 325057 4028852 279459 548861 5433200 50000 70225 74536 15492 21595 231848 54100 268917 323017 50000 70225 74536 69592 290512 554865 4878335 5269 9860 12041 15496 23775 66441 0 5269 9860 12041 15496 23775 66441 0 0 256240 334917 4040893 294955 572636 5499641 0.88700 0.94040 0.01210 0.01070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 14 39 1 true 20 12652 false 1756414 1756414 8878 8025 853 400 400 1757267 618987 59350 59350 559637 12999 12999 572636 371269 371269 12999 12999 384268 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 4b: Other revenue amounts included on 990 but not included in F/S DONATED PROPERTY $12999 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S ESCROW FEES & CLOSING COSTS $12999 EXPENSE ADJUSTMENT $0 X X X X X false LANDS & LEGACY DINNER EVENT 33113 12664 20449 12664 33113 12664 20449 12664 12664 7785 true SIERRA NEVADA ALLIANCE PO BOX 7989 SO LAKE TAHOE CA 96158 770343881 23875 0 EDUCATION 1 0 Grantmaker's Description of How Grants are Used SCHEDULE I, PART I, LINE 2: THE SIERRA NEVADA AMERICORPS PARTNERSHIP MEMBER TRACKS THE MEMBER'S HOURS THROUGH A TIMESHEET AND SPREADS THAT MEMBER'S TIME BETWEEN EDUCATION, RESTORATION, AND OUTREACH ACTIVITIES RELATED TO THE MISSION OF ESLT. THE SITE SUPERVISOR REVIEWS THE MEMBER'S TIMESHEETS AND ACTIVITY LOGS MONTHLY, IN ADDITION TO WEEKLY PLANNING MEETINGS WITH THE MEMBER. THERE ARE NUMEROUS OVERSIGHT AND MANAGEMENT REQUIREMENTS RELATED TO PARTICIPATING IN THIS PROGRAM. TONY TAYLOR PRESIDENT 7380 RENT false KAREN FERRELL-INGRAM EXEC DIR 7380 RENT false Schedule L, Part V Supplemental Information THE ORGANIZATION RENTS OFFICE SPACE CO-OWNED BY THE BOARD PRESIDENT, TONY TAYLOR, AND THE FORMER EXECUTIVE DIRECTOR, KAREN FERRELL-INGRAM. THE LEASE CAN BE CANCELLED WITH 90-DAY WRITTEN NOTICE. 10 3130 119 X 1 195000 APPRAISAL X TRAVEL 1 1300 FMV FOOD_ENTERTAIN 4 2240 TRAVEL PKG 10 4680 SPORTS & GIFTS 5 1195 false false false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et THE BOARD PRESIDENT, TONY TAYLOR, WITH HIS WIFE, CO-OWNS THE ORGANIZATION'S OFFICE BUILDING WITH THE FORMER EXECUTIVE DIRECTOR, KAREN FERREL-INGRAM, AND HER HUSBAND. Form 990, Part VI, Line 11b: Form 990 Review Process THE DRAFT FORM 990 IS REVIEWED BY THE FINANCE AND INVESTMENT COMMITTEE WITH A RECOMMENDATION FOR APPROVAL PROVIDED TO THE BOARD OF DIRECTORS. BOTH ENTITIES ARE PROVIDED WITH AN ELECTRONIC COPY OF THE DRAFT 990 FOR REVIEW WITH A DISCUSSION TO FOLLOW AT THEIR RESPECTIVE MEETINGS. 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 AUDIT EXPENSE ADJUSTMENT = $83 Other Changes In Net Assets Or Fund Balances - Other Increases UNREALIZED INVESTMENT GAIN RESTRICTED = $47062 Other Changes In Net Assets Or Fund Balances - Other Increases UNREALIZED INVESTMENT GAIN unrestricted = $12288