2013-11-04T10:28:24-06:00 2012-12-31 263839190 BURR PILGER MAYER INC 110 STONY POINT ROAD SUITE 210 SANTA ROSA CA 95401 990 2012-01-01 510197006 SONOMA LAND TRUST SONO 7075266930 966 SONOMA AVENUE SANTA ROSA CA 95404 RALPH BENSON 7075266930 2013-10-17 1 ROBERT A HOUSTON P00184427 7075444078 2012 2016-03-07 17:11:31Z RALPH BENSON 966 SONOMA AVENUE SANTA ROSA CA 95404 8757774 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. 15 15 23 231 0 0 1791357 4498197 578770 821745 77473 129586 330533 298329 2778133 5747857 0 0 0 0 1759435 1735416 0 0 380531 2511019 3706636 4270454 5442052 -1492321 305805 77943977 78543522 780448 869357 77163529 77674165 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 4409351 821745 ACQUISITION, STEWARDSHIP AND ON THE LAND PROGRAMCONTINUED MANAGEMENT OF 5,630-ACRE JENNER HEADLANDS PROPERTY, A STUNNING COASTAL PROPERTY RICH IN FORESTLAND, WATERSHEDS, RARE COASTAL PRAIRIE AND WILDLIFE, ACQUIRED IN DECEMBER, 2009. CONTINUED WORK ON COMPREHENSIVE INTEGRATED RESOURCE MANAGEMENT PLAN FOR THE PROPERTY INCLUDING BASELINE DOCUMENTATION, STUDY OF ALL NATURAL RESOURCES AND THEIR MANAGEMENT, PUBLIC ACCESS ISSUES, AND INFRASTRUCTURE IMPROVEMENTS. BEGAN MAJOR WORK RELATED TO ROAD REPAIR, SEDIMENTATION CONTROL, FENCING, AND PUBLIC ACCESS IMPROVEMENTS. MANAGED 20 PROPERTIES COVERING OVER 12,000 ACRES TO PRESERVE THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.MONITORED 44 CONSERVATION EASEMENTS COVERING ALMOST 7,000 ACRES TO ENSURE THE TERMS OF THE EASEMENTS ARE UPHELD AND THE CONSERVATION VALUES ARE PROTECTED.ACQUIRED TITLE OF A 14-ACRE PARCEL ABOVE STUART CREEK, A TRIBUTARY OF SONOMA CREEK, AS PART OF A BROADER EFFORT TO PRESERVE AND ENHANCE A VITAL WILDLIFE HABITAT CORRIDOR.ORGANIZED AND HOSTED THE NORTH COAST FORESTRY CONFERENCE, A 3-DAY CONFERENCE TO ADDRESS LOCAL AND REGIONAL FORESTRY TOPICS SUCH AS FOREST HEALTH AND MANAGEMENT, CLIMATE CHANGE, WATERSHED RESTORATION, COMMUNITY FORESTRY AND OTHERS.NEGOTIATED PURCHASE OF AN IMPROVED A CONSERVATION EASEMENT OVER THE PROPERTY KNOWN AS BOHEMIA RANCH, A 964-ACRE PARCEL IN WEST SONOMA COUNTY. TEAMED UP WITH GRADUATE STUDENTS TO CONDUCT BIOLOGICAL STUDIES OF SLT PROPERTIES, PROVIDED ENVIRONMENTAL EDUCATION OPPORTUNITIES FOR SCHOOLCHILDREN AND OFFERED PUBLIC HIKES.COMPLETED STABILIZATION AND REHABILITATION OF THE GLEN OAKS RANCH STONE BARN, AN 1870S STRUCTURE LISTED ON THE NATIONAL REGISTRY OF HISTORIC PLACES.ENGAGED HUNDREDS OF PEOPLE IN THE COMMUNITY THROUGH OUTREACH, EDUCATION, HIKING, AND VOLUNTEERING OPPORTUNITIES THROUGHOUT THE YEAR. 4409351 1 1 0 0 0 0 1 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 53 0 1 23 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RALPH BENSON 7075266930 966 SONOMA AVENUE SANTA ROSA CA 95404 DENNY VAN NESS 3.00 X X 0 0 0 PETER MATTSON 2.00 X X 0 0 0 MARK JACOBSEN 2.00 X X 0 0 0 ALLISON SANFORD 2.00 X X 0 0 0 ROBERT BRENT 2.00 X 0 0 0 NEAL FISHMAN 2.00 X 0 0 0 KEN FREEMAN 2.00 X 0 0 0 PETER VANALYEA 2.00 X 0 0 0 BILL OSTERLAND 2.00 X 0 0 0 DARREN PETERIE 2.00 X 0 0 0 HARRY RICHARDSON MD 2.00 X 0 0 0 MAGGIE SALENGER 2.00 X 0 0 0 WENDY SMIT 2.00 X 0 0 0 MARGARET SPAULDING 2.00 X 0 0 0 CAROL WILLIAMS 2.00 X 0 0 0 RALPH BENSON 40.00 X 159885 0 11215 PAUL DEMARCO 40.00 X 91796 0 16195 BEVERLY SCOTTLAND 40.00 X 116072 0 9539 367753 0 36949 2 0 1 0 TREELINE CONSTRUCTION INC 3050 CALIFORNIA BOULEVARD NAPA CA 94557 GLEN OAKS RANCH STONE BARN RENOVATION 322732 DUCKS UNLIMITED INC 3073 GOLD CANAL DRIVE RANCHO CORDOVA CA 956706116 CONSERVATION LAND WORK 186084 SOTOYOME RESOURCE CONSERVATION DISTRICT PO BOX 11526 SANTA ROSA CA 95045 CONSERVATION LAND WORK: ROAD WORK, SEDIM 166093 MANN EXCAVATING INC 8449 STARR ROAD WINDSOR CA 94491 CONSERVATION LAND WORK 133523 4 4498197 382334 4498197 PROJECT REV./FEES 541900 821745 821745 821745 100592 100592 299619 0 299619 299619 299619 3038911 3009917 28994 28994 28994 GAIN ON INS. POLICY 900099 -1290 0 -1290 -1290 5747857 821745 0 427915 279091 179427 60461 39203 1162663 742137 255267 165259 54099 33124 12626 8349 130997 100308 17140 13549 108566 70578 23686 14302 326090 95974 185508 44608 18507 242 17381 884 21213 13118 4688 3407 15012 10470 2757 1785 60991 45956 9126 5909 27820 23919 1450 2451 14885 10617 2549 1719 5134 2742 2392 86360 74044 7476 4840 42666 41417 758 491 LAND RELATED EXPENSES 2793384 2784194 1940 7250 PROPERTY TAXES 89748 89704 27 17 PRINTING AND COPYING 84840 21729 17712 45399 BANK FEES 35926 22256 11632 2038 84060 47395 17594 19071 5442052 4409351 652170 380531 3915741 3405378 329574 1348523 425423 326092 48775 47466 28656 58585 1109695 178355 920447 931340 5256674 3736406 67018687 68689732 77943977 78543522 399249 381703 237699 137654 143500 0 350000 780448 869357 X 71226694 72019124 5936835 5655041 77163529 77674165 77943977 78543522 305805 204831 0 X X 0 1 X 1 0 X 8050632 22573741 23387711 1791357 4498197 60301638 8050632 22573741 23387711 1791357 4498197 60301638 9732509 50569129 86265 65812 55003 57359 100592 365031 60666669 4438797 0.83360 0.81890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 44 6979.00 0 0 1 1 1 2772.00 103700 437500 437500 477192 76788 400404 49111 6002 43109 84208 40609 43599 61684 54956 6728 931340 LAND 68656882 DEPOSITS 32850 68689732 X 5952688 204831 204831 5747857 0 5747857 5442052 0 5442052 0 5442052 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 AND 2011. SLT'S FEDERAL AND STATE RETURNS FOR 2009, 2010, AND 2011 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, 2012 AND 2011. 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. X X X 0 0 0 0 0 0 0 0 0 RALPH BENSON 159885 0 0 0 0 0 7862 0 3353 0 171100 0 0 0 X 40917 FMV X OTHER 1 2587 FMV X CAP. IMPROV. 1 335320 FMV X SOFTWARE 1 3510 FMV 0 1 0 NON REPORTING OF REVENUE: PART I, LINE 33: DURING 2011, SLT RECEIVED A BEQUEST FROM A DONOR IN THE FORM 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 LESS ASSOCIATED EXPENSES WHEN THE WOODCUTS ARE SOLD. 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 DISEMINATION 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 XII, LINE 2C NO CHANGE IN THE AUDIT COMMITTEE'S OVERSIGHT PROCESS.