2014-11-17T15:17:17-06:00 2013-12-31 263839190 BURR PILGER MAYER INC 110 STONY POINT ROAD SUITE 210 SANTA ROSA CA 95401 990 2013-01-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 RALPH BENSON EXECUTIVE DIRECTOR 7075266930 2014-11-11 1 CAROLYN R AMSTER P00189994 7075444078 2014-11-11 2013 2015-11-30 17:44:51Z X RALPH BENSON 822 FIFTH STREET SANTA ROSA CA 95404 13273767 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 14 14 24 350 0 0 4498197 9279151 821745 3130626 129586 118909 298329 330963 5747857 12859649 0 39248769 0 0 1735416 1796134 0 0 423966 3706636 4446449 5442052 45491352 305805 -32631703 78543522 50471035 869357 4591299 77674165 45879736 X PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 0 0 44318482 39248769 3130626 ACQUISITION, STEWARDSHIP AND ON THE LAND PROGRAM- COMPLETED ACQUISITION OF 1,092-ACRE HAIRE RANCH ON SKAGGS ISLAND AND ITS SUBSEQUENT TRANSFER TO THE U.S. FISH AND WILDLIFE SERVICE. THIS WILL ENABLE RESTORATION OF THE ENTIRE 4,400-ACRE ISLAND TO TIDAL MARSH.- GRANTED 5,630-ACRE JENNER HEADLANDS PROPERTY TO THE WILDLANDS CONSERVANCY, A CALIFORNIA NON-PROFIT DEDICATED TO OPEN SPACE ACCESS AND PUBLIC EDUCATION.- CONTINUED WORK TO ENHANCE THE SONOMA VALLEY WILDLIFE CORRIDOR, INCLUDING STUDY OF WILDLIFE MOVEMENT PATTERNS; SECURING FUNDING FOR RESTORATION OF STUART CREEK TO REMOVE BARRIERS TO PRIME STEELHEAD TROUT HABITAT.- INITIATED A COLLABORATION WITH COMMUNITY PARTNERS TO CREATE A PLAN FOR THE FUTURE USE OF THE SONOMA DEVELOPMENT CENTER A CRITICAL LINK IN THE HABITAT CORRIDOR ON THE EASTERN SLOPE OF SONOMA MOUNTAIN.- CONTINUED PROJECT PLANNING AND SECURING OF GRANT FUNDING FOR THE 1000-ACRE SEARS POINT WETLAND RESTORATION PROJECT SCHEDULED FOR GROUNDBREAKING IN 2015.- MANAGED 18 PROPERTIES COVERING OVER 6,400 ACRES TO PRESERVE, RESTORE, AND MONITOR THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.- MONITORED 43 CONSERVATION EASEMENTS COVERING ALMOST 7,000 ACRES TO ENSURE THE TERMS OF THE EASEMENTS ARE UPHELD AND THE CONSERVATION VALUES ARE PROTECTED.- TEAMED UP WITH GRADUATE STUDENTS TO CONDUCT BIOLOGICAL STUDIES OF SLT PROPERTIES, PROVIDED ENVIRONMENTAL EDUCATION OPPORTUNITIES FOR SCHOOLCHILDREN AND OFFERED PUBLIC HIKES.- ENGAGED HUNDREDS OF PEOPLE IN THE COMMUNITY THROUGH OUTREACH, EDUCATION, HIKING, AND VOLUNTEERING OPPORTUNITIES THROUGHOUT THE YEAR.- COMPLETED AN AWARD-WINNING RESTORATION OF AN HISTORIC STONE BARN AT GLEN OAKS RANCH.- ACHIEVED ACCREDITATION FROM THE NATIONAL LAND TRUST ACCREDITATION COMMISSION. 44318482 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 24 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X PAUL DEMARCO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 DENNY VAN NESS CHAIRMAN 3.00 X X 0 0 0 PETER MATTSON SECOND VICE CHAIR 2.00 X X 0 0 0 MARK JACOBSEN FIRST VICE CHAIR 2.00 X X 0 0 0 ALLISON SANFORD SECRETARY 2.00 X X 0 0 0 ROBERT BRENT DIRECTOR 2.00 X 0 0 0 NEAL FISHMAN DIRECTOR 2.00 X 0 0 0 KEN FREEMAN DIRECTOR 2.00 X 0 0 0 PETER VANALYEA DIRECTOR 2.00 X 0 0 0 BILL OSTERLAND DIRECTOR 2.00 X 0 0 0 DARREN PETERIE DIRECTOR 2.00 X 0 0 0 HARRY RICHARDSON MD DIRECTOR 2.00 X 0 0 0 MAGGIE SALENGER DIRECTOR 2.00 X 0 0 0 WENDY SMIT DIRECTOR 2.00 X 0 0 0 MARGARET SPAULDING DIRECTOR 2.00 X 0 0 0 RALPH BENSON EXECUTIVE DIRECTOR 40.00 X 167143 0 16314 PAUL DEMARCO CHIEF FINANCIAL OFFICER 40.00 X 104500 0 16380 BEVERLY SCOTTLAND DIRECTOR OF DEVELOPMENT 40.00 X 118722 0 7218 WENDY ELIOT CONSERVATION DIRECTOR 40.00 X 110000 0 7775 500365 0 47687 4 0 1 0 LEFF CONSTRUCTION & DEVELOPMENT CORP 530 SOUTH MAIN STREET SEBASTAPOL CA 95472 LEASEHOLD IMPROVEMENTS 494981 PRUNUSKE CHATHAM INC 400 MORRIS STREET SUITE G SEBASTAPOL CA 95472 CONSERVATION LAND WORK 378540 DUCKS UNLIMITED INC 3074 GOLD CANAL DRIVE RANCHO CORDOVA CA 956706116 CONSERVATION LAND WORK 207883 PRUETT CONSTRUCTION 4381 MIDDLE TWO ROCK ROAD PETALUMA CA 94952 CONSERVATION LAND WORK 144629 SOTOYOME RESOURCE CONSERVATION DISTRICT 1221 FARMERS LANE SUITE F SANTA ROSA CA 95045 CONSERVATION LAND WORK 120913 6 9279151 3363490 9279151 PROJECT REV./FEES 541900 3130626 3130626 3130626 82895 82895 325723 0 325723 325723 325723 450132 414118 36014 36014 36014 GAIN ON INS. POLICY 900099 5240 5240 5240 12859649 3130626 0 449872 39248769 39248769 304338 184278 78057 42003 1199299 723189 309011 167099 55527 34087 13237 8203 122116 77494 30813 13809 114854 71067 28968 14819 28474 27111 1189 174 35609 35609 35923 24996 10927 194279 44643 124355 25281 25027 25027 15452 9159 3225 3068 18537 10996 5207 2334 67227 44727 14603 7897 26640 22707 1684 2249 12698 10681 1453 564 1045 1045 84820 71844 8422 4554 77653 58700 2856 16097 LAND RELATED EXPENSES 3587757 3561783 3449 22525 PRINTING AND COPYING 101031 21148 19004 60879 PROPERTY TAXES 44163 44518 -373 18 POSTAGE AND MAILING 29576 5948 2237 21391 60538 20637 28899 11002 45491352 44318482 748904 423966 3405378 3723876 1348523 2732560 326092 1978629 47466 45554 58585 33199 1758543 212035 931340 1546508 3736406 4480406 68689732 35930303 78543522 50471035 381703 2325329 137654 566589 350000 80000 0 1619381 869357 4591299 X 72019124 39175537 5655041 6704199 77674165 45879736 78543522 50471035 X -32631703 352359 484915 X X 0 1 X 1 1 1 X 22573741 23387711 1791357 4498197 9279151 61530157 22573741 23387711 1791357 4498197 9279151 61530157 8944761 52585396 65812 55003 57359 100592 82895 361661 5240 5240 61897058 6789309 0.84960 0.83360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 43 6979.00 0 1 1 1 2772.00 101526 437500 437500 477192 95597 381595 647302 647302 128452 55572 72880 68097 60866 7231 1546508 LAND 34029888 DEPOSITS 50415 PROPERTY SUBJECT TO LIFE ESTATE 1100000 NON-CONSERVATION PROPERTY HELD FOR SALE 750000 35930303 USE OBLIGATION 615085 ADVANCE ON FUNDS 1004296 1619381 X 13696923 352359 484915 837274 12859649 0 12859649 45491352 0 45491352 0 45491352 PART X, LINE 2: SLT REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. FOLLOWING THE ACCOUNTING GUIDANCE FOR UNCERTAIN TAX POSITIONS, MANAGEMENT HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2013 AND 2012. SLT'S FEDERAL AND STATE RETURNS AFTER 2010 AND 2009, RESPECTIVELY, ARE SUBJECT TO EXAMINATION. SLT RECOGNIZES INTEREST AND PENALTIES ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN MANAGEMENT AND GENERAL EXPENSES ON THE STATEMENTS OF ACTIVITIES. NO INTEREST AND PENALTIES HAVE BEEN ACCRUED AS OF DECEMBER 31, 2013 AND 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST ASSET 484,915. FORM 990, SCHEDULE D, PART III ACCOUNTING FOR CONSERVATION EASEMENTS ("SLT" = "SONOMA LAND TRUST") SEVERAL OF THE LAND HOLDINGS REQUIRE SLT TO ADHERE TO USE LIMITS AND MAINTENANCE REQUIREMENTS. IF THESE REQUIREMENTS ARE NOT MET BY SLT, THE PROPERTIES WOULD REVERT EITHER TO THE HEIRS OF THE DONOR OR OTHER LAND CONSERVANCY ORGANIZATIONS. ALSO, CERTAIN CONSERVATION LANDS HAVE BEEN PURCHASED USING GOVERNMENTAL FUNDS. SUCH FUNDS RESTRICT THE SALE AND DISPOSITION OF THE PROPERTY UNDER VARIOUS AGREEMENTS. ACCOUNTING POLICY - SLT ACQUIRES LAND IN FEE TITLE AND SIMULTANEOUSLY CONVEYS A CONSERVATION EASEMENT OVER THE PROPERTY TO A PUBLIC AGENCY OR NON-PROFIT ORGANIZATION FOR PERMANENT STEWARDSHIP OF THE EASEMENT. IN SUCH CIRCUMSTANCES, THE LAND IS HELD ON SLT'S BOOKS AT COST OR FAIR VALUE AS DESCRIBED ABOVE, LESS THE VALUE OF THE EASEMENT CONVEYED TO THE PUBLIC AGENCY. LAND GIFTS, ONCE VALUED, ARE RECORDED AS OTHER INCOME IN ACCOUNT 6850, REAL PROPERTY DONATIONS. EASEMENTS ACQUIRED BY SLT REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY SLT. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN ITS CURRENT NATURAL, AGRICULTURAL, SCENIC OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, AND THE EASEMENT THEMSELVES HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY SLT, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. 1 THE WILDLANDS CONSERVANCY 39611 OAK GLEN ROAD OAK GLEN CA 92399 330676450 501(C)3 39248769 FMV LAND DONATION OF LAND FOR CONSERVATION 1 0 X X X 0 0 0 0 0 0 0 0 0 RALPH BENSON EXECUTIVE DIRECTOR 167143 0 0 0 0 0 7988 0 8326 0 183457 0 0 0 X 21 63725 FMV X 4 3240680 FMV X CAPITAL IMPR. 1 59085 FMV 0 1 0 PART I, COLUMN (B): SLT REPORTS THE NUMBER OF CONTRIBUTORS NOT THE NUMBER OF CONTRIBUTIONS. PART I, LINE 33: DURING 2011, SLT RECEIVED A BEQUEST FROM A DONOR IN THE FORM OF PROCEEDS FROM SALE OF ARTWORK, WHICH CONSISTED OF APPROXIMATELY 400 WOODCUTS, LESS TRUSTEE'S ADMINISTRATIVE AND SALE-RELATED EXPENSES. THE PROCEEDS LESS ASSOCIATED EXPENSES WILL BE ALLOCATED EVENLY BETWEEN THREE UNRELATED NONPROFIT ORGANIZATIONS, INCLUDING SLT. DUE TO THE UNIQUENESS OF THE WOODCUTS, MANAGEMENT DETERMINED THAT THE FAIR MARKET VALUE OF THE DONATION CANNOT BE REASONABLY ESTIMATED, THEREFORE, THE DONATION WAS NOT REFLECTED IN SLT'S 2011 FINANCIAL STATEMENTS. SLT WILL RECORD CONTRIBUTION REVENUE WHEN RECEIVED. IN 2013 AND 2012, SLT RECEIVED APPROXIMATELY $4,000 AND $10,000, RESPECTIVELY, REPRESENTING ITS SHARE OF NET PROCEEDS FROM THE SALES COMPLETED IN 2013 AND 2012. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990, AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS TURNED OVER TO THE AUDIT COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOARD OF DIRECTORS. THE FINAL VERSION IS SENT, VIA EMAIL OR BY HARD COPY, TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN ONE WEEK) THE FORM 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER 1) DISCLOSURE UPON HIRING, ELECTION OR APPOINTMENT. UPON OR BEFORE ELECTION, HIRING OR APPOINTMENT, EACH BOARD MEMBER AND STAFF MEMBER WILL SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE READ AND UNDERSTOOD THE POLICY AND THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THIS ACKNOWLEDGEMENT WILL BE REAFFIRMED ANNUALLY, IN THE COURSE OF MEETINGS OR ACTIVITIES, BOARD AND STAFF MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THEY, THEIR FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. 2) STEPS IN EVALUATING POTENTIAL CONFLICTS. WHEN AN SLT PRINCIPAL THINKS HE OR SHE MAY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE SLT PRINCIPAL SHALL DISCLOSE ALL MATERIAL FACTS TO THE CHAIRMAN OF THE BOARD AND/OR THE EXECUTIVE DIRECTOR. IF FOLLOWING SUCH A DISCUSSION THE PERSON WITH WHOM THE BOARD MEMBER OR OFFICER SPOKE BELIEVES THERE MAY BE A CONFLICT OF INTEREST AND THE SLT PRINCIPAL WISHES TO PROCEED WITH THE TRANSACTION OR DECISION, THE ISSUE SHALL BE BROUGHT BEFORE THE FULL BOARD OR A COMMITTEE THEREOF APPOINTED FOR SUCH PURPOSE IF THE FULL BOARD IS UNABLE TO MEET. THE SLT PRINCIPAL SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE: (I) IF THE TRANSACTION OR DECISION IS IN SLT'S BEST INTEREST AND FOR SLT'S BENEFIT; (II) IF THE TRANSACTION IS FAIR AND REASONABLE TO SLT; AND (III) WHETHER OR NOT SLT WILL ENTER INTO THE TRANSACTION OR DECISION. IF THE BOARD OR COMMITTEE (WITH THE PERSON IN QUESTION NOT VOTING) CONCLUDES THAT PROCEEDING WITH THE TRANSACTION OR DECISION WOULD IN ANY WAY BE DETRIMENTAL TO THE INTEREST OF SLT, THE SLT PRINCIPAL SHALL EITHER (A) NOT PROCEED WITH THE TRANSACTION OR DECISION, OR (B) RESIGN FROM THE BOARD OR HIS OR HER POSITION OF EMPLOYMENT. CONFLICTS INVOLVING OTHER EMPLOYEES OR VOLUNTEERS WHEN A VOLUNTEER OR AN EMPLOYEE OTHER THAN THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER THINKS HE OR SHE MAY HAVE A CONFLICT OF INTEREST OR THERE IS THE POTENTIAL FOR A SITUATION WHERE THERE MAY BE AN APPEARANCE OF A CONFLICT OF INTEREST, SUCH PERSON SHALL DISCUSS THE ISSUE WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DECIDE ON THE APPROPRIATE RESOLUTION OF THE TRANSACTION OR DECISION CONSISTENT WITH THE BEST INTEREST OF SLT, ITS BYLAWS AND APPLICABLE LAWS. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF DIRECTORS, MADE UP ENTIRELY OF INDEPENDENT MEMBERS, REVIEWED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY RESEARCHED THE COMPENSATION OF THE CHIEF EXECUTIVE OF OTHER SIMILAR ORGANIZATIONS, AND LOOKED AT SALARY DATA FROM WEBSITES. THEY DOCUMENTED THEIR DELIBERATIONS AND DECISIONS OF THE BOARD MEETING WHERE THE DETERMINATION AND APPROVAL WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST ASSETS 484,915. FORM 990, PART XII, LINE 2C NO CHANGE IN THE AUDIT COMMITTEE'S OVERSIGHT PROCESS.