2014-10-18T13:15:02-05:00 2013-12-31 680467234 LEMAS ACCOUNTANCY CORPORATION 3103 VINEYARD RD ROSEVILLE CA 95747 990 2013-01-01 943352965 WILDLIFE HERITAGE FOUNDATION WILD 9164342759 563 SECOND STREET SUITE 120 ROOM/SUITE 120 LINCOLN CA 95648 PATRICK SHEA CFO/EXEC DIR 9164342759 2014-08-25 CARY LEMAS CPA P00203938 9167880788 2014-10-09 2013 2015-11-30 17:44:51Z PAT SHEA 563 SECOND STREET SUITE 120 LINCOLN CA 95648 16968061 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 0 965 53248 7200840 5505417 1260451 2157552 140 8462256 7716357 0 0 227011 239792 0 798 553163 349827 780174 589619 7682082 7126738 26779168 32167200 1808478 69772 24970690 32097428 TO PROTECT, ENHANCE, AND RESTORE WILDLIFE HABITAT ON LANDS CONSERVED FOR THE BENEFIT OF FUTURE GENERATIONS false false 415837 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. 415837 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 true false false false false false false false false false true 10 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 CFO/DIRECTOR 42.00 X X 65981 0 0 RILEY SWIFT PRESIDENT X 0 0 0 ROBERT WEYGANDT DIRECTOR X 0 0 0 JOHN ANDERSON SECRETARY X X 0 0 0 PRIMO SANTINI DIRECTOR X 0 0 0 MARK FOWLER DIRECTOR X 0 0 0 65981 false false false 1110 52138 53248 FEES & CONTRACT GOV AGENCIES 4394132 4394132 INITIAL CAPITAL AND COST CONT 444224 444224 MONTSERRAT ENFORCEMENT 330000 330000 OTHER INCOME 246061 246061 EASEMENT MANAGEMENT FEE 85000 85000 6000 6000 5505417 1778106 1778106 9631150 9251704 379446 379446 379446 MISC REIMBURSEMENTS 140 140 140 7716357 5885003 1778106 65981 37366 28615 141019 79862 61157 14410 14410 18382 10410 7972 2335 2335 21995 19445 2550 140105 140105 2329 1531 798 14556 10646 3910 41256 20628 20628 988 988 6512 3256 3256 11547 10015 1532 MONITORING AND MAINTENANC 24597 21880 2717 CLIENT DISTRIBUTION 15859 15859 SOCIAL MEDIA MARKETING 13065 13065 REPAIRS AND MAINTENANCE 6072 2931 3141 48611 38580 10031 589619 415837 172984 798 2118626 399188 201318 9330 15702 106800 84967 28344 21833 24622868 31529159 26779168 32167200 816036 58953 992442 10819 1808478 69772 X 402542 333313 1617855 4419690 22950293 27344425 24970690 32097428 26779168 32167200 7126738 X false true X false false X 200 50 510 965 53248 54973 122028 191688 1419198 7200840 5505557 14439311 287648 2129170 2416818 409876 2320908 1419708 7201805 5558805 16911102 16911102 328323 472229 803586 1260451 1778106 4642695 328323 472229 803586 1260451 1778106 4642695 738199 2793137 2223294 8462256 7336911 21553797 0.78460 0.80800 0.22000 0.19000 X X X X 84 44973.00 67 1 false 2500.00 117863 true 23617635 4394132 1909585 504528 29416824 16070868 6710744 1066834 230811 23617635 14781323 960762 509928 181145 16070868 12731815 2129170 190887 270549 14781323 11051943 287648 1624348 232124 12731815 1.00000 false false 14750 2868 11882 64633 60842 3791 27417 21257 6160 21833 USFWS WILDLIFE REFUG 4198365 GALE RANCH INVESTMENT 2531024 SHAEFER RANCH ENDOW MGMT FD 1310205 EAGLE RIDGE PRESERVE 1077978 GILSIZER SLOUGH GGS PRESERVE 1039654 TULE BASIN GGS PRESERVE 974333 DOVE RIDGE ENDOWMENT 954682 WILDLANDS DESERT ENDOWMENT 951435 TODD ROAD PRESERVE 866189 BCAG VERNAL POOLS 744617 DEEP WATER SLOUGH PRESERVE 631714 ALAMO CREEK 624098 ALLENSWORTH WILDLANDS 587461 TWIN CITIES PRESERVE 582915 BEST SLOUGH PRESERVE 537250 MONTSERRANT ENFORCEMENT 470677 HARPER VALLEY MANAGEMENT ENDOWMENT 463448 DALEY RANCH VERNAL POOL CON BANK 448216 GILSIZER SLOUGH NORTH GGS PRESERVE 404747 UNRESTRICTED FOUNDATION INVESTMENT 390599 TOAD HILL RANCH MITIGATION BANK 387273 BCAG FRESHWATER MARSH 381076 SF BAY WETLAND MIT BANK 379223 BUENA CREEK CONSERV BANK 369980 AITKIN RANCH MITIGATION FEES 340985 RIDGECUT GIANT GARTER SNAKE 334432 SAND CREEK WILDLANDS 333903 DEADMAN CREEK CONSERVATION BANK 328171 OLD RANCH PRESERVE 313241 NEARY PRESERVE 313210 POND 8 HOLDING ACCOUNT 311408 DIXON HAWK AND OWL PRESERVE 293366 GERAWAN PROPERTY 287856 JORDAN RANCH PRESERVE 269627 INTERVENING PROPERTIES INVESTMENT 266585 WEST MOJAVE OVERSIGHT ENDOWMENT 262945 FIELDSTONE MEADOWS 251401 LIVERMORE VALLEY PRESERVE MANAGEMENT 244341 WEST PLACER SCHOOLS 237108 SHASTA BIBLE COLLEGE 235605 EAST HILLS/QUARRY HILL INVESTMENT 227061 WESTERN HILLS OP-SP OVR INVESTMENT 226205 MORAGA CREEK & INDIAN VALY OVRS 226205 SIERRA DE MONTSERRAT INVESTMENT 226177 DEL WEBB ORCHARD 80 & RIPARIAN 221223 WENDT RANCH INVESTMENT 219836 PILARCITOS QUARRY 219721 HARPER VALLEY INTERIM FUND 197929 PACIFIC TECHNOLOGY PRESERVE 191961 DEL WEBB CITY OF LINC & LIN HI 179347 MESA RIDGE 168021 HIGHWAY 65 SELF STORAGE PRESERVE 166930 RIVER RANCH AGRICULTURAL ENDOWMENT 156291 FREMONT LANDING CONS BANK 140815 OLIVE RANCH CONSERV AREA 133553 REDWOOD TECHNOLOGY CENTER PRESERVE 132668 CLOVER CREEK 127646 EAGLE RIDGE MGMT FUND 124908 FOX CREEK DRAINAGE CORRIDOR 123648 LIVERMORE VALLEY OVERSIGHT 123185 DOVE RIDGE INTERIM MANAGEMENT 122470 OAK IMPLEMENTATION 117649 FOX CREEK DET BASIN 116123 EDUCATION & RESEARCH FUND 108894 CLOVER CREEK VILLAGE 107907 LEGAL\EMERGENCY RESERVE FUND 104366 SCHAEFER MANAGEMENT FUND 100383 NORTH AIRPORT BLVE BUSINESS PARK 98560 TEMECULA RANCHOS INVESTMENT 91962 BCP UNIT 1 PHASE 1 84980 MONTELENA PRESERVE 82262 BARRETT RANCH 78726 ST JOSEPH'S CHURCH 77916 SUNRIDGE PARK (SAC VALLEY CONS) 77754 RIVER RANCH - VELB PRESERVE 77137 3-D SO MITIGATION PRESERVE 76781 REEDS CREEK VERNAL POOL 70907 SIERRA SPRINGS ENDOWMENT 68816 LAGUNA TERRACE 64642 GATEWAY PRESERVE 55585 BLACKBURN CONSERVATION BANK 52313 GERAWAN FARMS I & C COSTS 50109 SUPERIOR SELF STORAGE FUND 38055 WERRE RANCH SOUTH INVESTMENT 37189 RANCHO LOS CERRITOS/DUNNINGAN 30000 GREAT VALLEY CONSERVATION BANK 27955 EAST AUSTIN CREEK CONSERVATION 20720 HIGHWAY 65 ENFORCEMENT 11558 PAJARO RIVER MITIGATION BANK 11382 MONTSERRAT FOREST MANAGEMENT 1385 POPE HAERA OVERSIGHT ACCOUNT EASTERN COLORADO PRESERVE SOUTH STONE LAKES INVESTMENT DEVERS PALO VERDE COLORADO DESERT PRESERVE 31529159 ACCRUED VACATION & PAID SICK LEAVE 7269 CREDIT CARDS 3550 LESS CURRENT PORTION OF L/T DEBT OTHER CURRENT LIAB ACCRUED EXPENSES 10819 7716357 7716357 7716357 589619 589619 589619 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 RESTORATION RESOURCES VENDOR FEE FOR SERVICE false SCHEDULE L, PART V IN TOTAL 13,099 WAS PAID BY WILDLIFE HERITAGE FOUNDATION TO RESTORATION RESOURCES, (A CORPORATION IN WHICH THE PRESIDENT OF WILDLIFE HERITAGE FOUNDATION IS A PRINCIPAL), IN EXCHANGE FOR TRASH CLEANUP AND WEED ABATEMENT. 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.