2014-11-20T08:01:46-08:00 2014-06-30 Goranson and Associates Inc 446 Beaver Street Santa Rosa CA 95404 990 2013-07-01 680328590 Landpaths LAND 7075447284 618 Fourth Street 217 Santa Rosa CA 95404 Craig Anderson Executive Director 2014-11-19 true Susan E Goranson P00049464 7075421256 2013 2015-11-30 17:44:51Z Craig Anderson 618 Fourth STreet Santa Rosa CA 95404 877740 false false X www.landpaths.org X 1994 CA LandPaths' mission is to foster a love of the land in Sonoma County. LandPaths creates ways for people to experience the beauty, understand the value, and assist in healing the land in their local communities. 10 10 18 462 0 710254 519855 393093 314524 58559 43361 19993 0 1181899 877740 0 0 604181 700618 0 72556 193956 267402 798137 968020 383762 -90280 5698195 6130390 327414 799529 5370781 5330861 LandPaths' mission is to foster a love of the land in Sonoma County. LandPaths creates ways for people to experience the beauty, understand the value, and assist in healing the land in their local communities. false false 295386 15340 People Powered Parks: LandPaths champions community conservation on our own lands and lands we assist in managing for Agency partners. LandPaths owns four unique preserves in Sonoma County: Bohemia Ecological Preserve and Grove of the Old Trees in West County, Rancho Mark West in northeast Santa Rosa, and Riddell Preserve in the Healdsburg area. Totaling over 1,000 protected acres of land in Sonoma County, the properties are diverse in habitat values, from old growth redwoods, serpentine soils and associated plant community, madrone and oak woodland, to salmon bearing creeks. Our Preserves originate with shared values between the landowner and LandPathsvalues of land stewardship and community engagement. LandPaths actively takes care of these lands with on-going community investments to remove non-native plant species and planting natives to improve native wildlife habitat, repairing old ranch roads to improve water quality and steelhead spawning habitat, and building trails for future public use.LandPaths People Powered Parks model has also assisted agencies transition properties to public parks. LandPaths currently assists with: (1) Bayer Farm, LandPaths farm-based park in the lowest income area of Santa Rosa in partnership with the City of Santa Rosa, serving 40 families with garden allotments, and over 1,000 community residents and school-age youth, many visiting repeatedly throughout the year(2) Healdsburg Ridge, with 155 acres of natural open space, with the City of Healdsburg, and (3) Willow Creek, a permit-for access model LandPaths introduced to the County and critical component to the protection of the 3,300 acre property by CA State Parks. People Powered Parks foster individual and community commitments to nature and community. 211521 108423 Environmental Education: In Our Own BackYard is a nature awareness program built to enhance student connection and confidence in the outdoors. In Our Own BackYard, school-based, provides an in-depth experience with 4-full day field trips, and 2 classroom visits over the course of the school year, averaging 20 hours in the field per student. In Our Own BackYard curriculum correlates with many of the state and federal science, math, language arts and physical education standards, and anticipates strong alignment with Common Core and Next Generation Science Standards. In Our Own BackYard serves approximately 850 students, primarily from schools with over 50% of the student body qualifying for free and reduce lunch.LandPaths piloted a teen-focused program, Inspired Forward. Built on the In Our Own BackYard model, Inspired Forward is a field-based program, with 4-full day field trips. Inspired Forward is an unique offering to youth-at-risk providing experiential learning opportunities and tackling teen issues of gang prevention, drugs and other challenges through developing a strong sense of belonging, confidence, and leadership while role-modeling positive choices. 99157 122040 Public outings: LandPaths is Sonoma Countys lead public access organization, working County-wide and providing over 150 free to the public Outings annually with over 5,000 participantsall with an exemplary safety record. Diverse by design, LandPaths Outings include themed hikes, farm tours, camp outs, kayak trips, Spanish-language and stewardship projects allowing residents and visitors to discover the Countys beauty. We tap our communitys local knowledge and experience in creating the Outings and shaping engaging programs. Our passion is to invite all Sonoma County residents outdoors, sparking their curiosity in nature through positive and relevant nature-based experiences. 606064 true true false false false false true false false false true false false 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 false false false false false true 13 0 true 18 true false false false false false false false false 0 false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true false true true true false false X Sheridan Rapolla 7075447284 618 Fourth Street santa rosa CA 95404 Melanie Gallagher Treasurer 2.00 0.00 X 0 0 0 David Hansen Director 2.00 0.00 X 0 0 0 Bruce Kinnison Director 2.00 0.00 X 0 0 0 Gordon Stewart Secretary 2.00 0.00 X 0 0 0 Joan Vilms Director 2.00 0.00 X 0 0 0 Steven Woodside Director 2.00 0.00 X 0 0 0 Steve Meacham Chairman 2.00 0.00 X 0 0 0 Tim Choate Director 2.00 0.00 X 0 0 0 Michael Ellis Director 2.00 0.00 X 0 0 0 Beth Wyatt Director 2.00 0.00 X 0 0 0 Craig Anderson Executive Direc 40.00 0.00 X 102850 0 15021 102850 15021 1 false false false 0 519855 519855 Contract Revenue 285803 285803 Miscellaneous Revenue 43 43 Program Fees 28678 28678 314524 18118 18118 0 0 0 25243 25243 25243 25243 0 0 0 0 877740 339767 18118 0 0 0 0 117871 94297 23574 0 447943 268794 140651 38498 0 85578 48487 32641 4450 49226 31751 14263 3212 0 0 10000 10000 0 0 11100 11100 69264 13715 53929 1620 3294 380 2914 0 0 0 36496 36496 29320 25403 2266 1651 0 0 0 0 7970 5047 2923 9798 9798 program/site expenses 34858 29487 221 5150 telecommunications 12186 12186 Other operating expenses 10490 1036 8119 1335 Printing and Publications 9600 2977 1495 5128 23026 84690 -73176 11512 968020 606064 289400 72556 245050 228196 781 738 416000 82464 40706 0 0 0 0 9514 9627 4805504 39217 4774258 4766287 0 0 0 0 586128 668836 5698195 6130390 58529 68466 18885 481063 250000 250000 327414 799529 X 93971 173434 4388810 4269427 888000 888000 5370781 5330861 5698195 6130390 -90280 50360 X false false false X 374152 422772 283430 710254 609109 2399717 0 0 374152 422772 283430 710254 609109 2399717 0 2399717 4287 4518 4095 58559 43361 114820 0 0 2514537 0.95430 0.96880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false false 4710193 4710193 75705 21750 53955 19606 17467 2139 4766287 668836 X Part V, Line 4: Intended uses of the endowment fund. SUSTAINABILITY Part X : FIN48 Footnote LandPaths is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined LandPaths is not a private foundation within the meaning of Section 509(a) of the Internal Revenue Code.Management of LandPaths considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to LandPaths status as a not-for-profit entity. Management believes LandPaths met the requirements to maintain its tax-exempt status and has not income subject to unrelated business income tax; therefore no provision for income taxes has been provided in these financial statements. LandPaths tax returns for the past three years are subject to examination by tax authorities, and may change upon examination. Form 990, Part VI, Line 11b: Form 990 Review Process The 990 draft is reviewed first by staff and the Finance Committee. Once changes (if any) are completed, the draft is approved by the Board of Directors either upon review at a Board Meeting or via email. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation.A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. Any voting member of the governing board or of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with LandPaths conflict of interest requirements and policies incorporated herein by this reference, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: (a)the terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation. (b)all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(I) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1.is not the person who is the subject of compensation arrangement, or a family member of such person; 2.is not in an employment relationship subject to the direction or control of the person who is the subject of compensation arrangement 3.does not receive compensation or other payments subject to approval by the person who is the subject of compensation arrangement 4.has no material financial interest affected by the compensation arrangement; and 5.does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. (c)the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1.compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size and purpose and with similar resources. 2.the availability of similar services in the geographic area of this organization. 3.current compensation surveys compiled by independent firms. 4.actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. 5.As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. (d) the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved. 2.the members of the board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member 3.the comparability data obtained and relied upon and how the data was obtained. 4.If the board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the board or committee shall record in the minutes of the meeting the basis for its determination. 5.If the board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the board or committee meeting. 6.any actions taken with respect to determining if a board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement). 7.The minutes of board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the board and committee as reasonable, accurate, and complete within a reasonable period thereafter, normally prior to or at the next board or committee meeting following final action on the arrangement by the board or committee. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available Upon request