2013-08-14T10:55:30-05:00 2012-09-30 680251243 CAMPBELL TAYLOR & COMPANY 3741 DOUGLAS BLVD SUITE 350 ROSEVILLE CA 95661 990 2011-10-01 680233573 CENTER FOR NATURAL LANDS MANAGEMENT CENT 7607317790 27258 VIA INDUSTRIA SUITE B TEMECULA CA 925903751 DAVID BRUNNER 7607317790 2013-08-13 1 LINDA L HOUSE CPA P00003225 9169293680 2011 2016-02-25 16:41:14Z DAVID BRUNNER 27258 VIA INDUSTRIA SUITE B TEMECULA CA 925903751 11628494 0 X WWW.CNLM.ORG X 1990 CA PERPETUAL PROTECTION AND STEWARDSHIP OF LANDS, NATIVE SPECIES AND THEIR HABITATS, ESPECIALLY THOSE NATURAL RESOURCES THAT ARE SENSITIVE, RARE, OR ENDANGERED. 4 3 45 354 0 0 1458264 9674246 1155727 981412 905416 962976 0 0 3519407 11618634 8476 396623 0 0 1865442 2783743 0 0 160111 1849310 2435579 3723228 5615945 -203821 6002689 90077358 103391790 1976205 1849692 88101153 101542098 X THE MISSION OF THE CENTER FOR NATURAL LANDS MANAGEMENT IS:(A) TO CONSERVE NATIVE SPECIES, THEIR HABITAT AND FUNCTIONING ECOSYSTEMS IN PERPETUITY; (B) TO OWN AND/OR MANAGE LANDS IN AN ECOLOGICALLY BENEFICIAL MANNER CONSISTENT WITH LOCAL, STATE AND FEDERAL ENVIRONMENTAL LAWS AND WITH SCIENCE-BASED STEWARDSHIP; (C) TO PROMOTE THE CONSERVATION VALUES OF SUCH LANDS THROUGH EDUCATION; (D) TO PROMOTE AND FACILITATE USES OF SUCH LANDS BY THE PUBLIC THAT PRESERVE THE CONSERVATION VALUES; AND (E) TO COOPERATE WITH PUBLIC AND PRIVATE ENTITIES IN THEIR EFFORTS TO PROTECT NATIVE SPECIES AND THEIR HABITATS FOR THE PUBLIC BENEFIT. 0 0 4327747 396623 990547 AS OF SEPTEMBER 30, 2012, THE CENTER FOR NATURAL LANDS MANAGEMENT (CNLM) HAS PERMANENTLY PROTECTED, THROUGH IN-FEE OWNERSHIP AND CONSERVATION EASEMENTS, 30,531.91 ACRES OF LAND AND WETLANDS AND ASSOCIATED HABITATS FOR AT-RISK SPECIES. PROTECTION AND STEWARDSHIP WERE PROVIDED THROUGH PATROLLING, PUBLIC EDUCATION, CONTROL OF NON-NATIVE VEGETATION, BIOLOGICAL MONITORING, BOUNDARY SECURITY, HABITAT RESTORATION, RESEARCH, AND OTHER ACTIVITIES. THROUGH THIS STEWARDSHIP, CNLM PROTECTED APPROXIMATELY 112 FEDERAL- OR STATE- LISTED OR SPECIAL-STATUS SPECIES, INCLUDING 19 MAMMAL, 26 BIRD, 11 REPTILE, 5 AMPHIBIAN, 5 FISH, 12 INVERTEBRATE, AND 37 PLANT SPECIES. CNLM'S GOAL IS PERPETUAL PROTECTION AND CONSERVATION OF THESE SPECIES AND THEIR HABITATS. TO SUPPORT THESE STEWARDSHIP ACTIVITIES, CNLM MAINTAINED 81 RESTRICTED ACCOUNTS WITH A CUMULATIVE VALUE OF $100,582,168 ON SEPTEMBER 30, 2012, OF WHICH $7,174,002 WAS NEWLY CONTRIBUTED DURING THE FISCAL YEAR. ADDITIONALLY, AT THE CLOSE OF THE FISCAL YEAR, CNLM HELD $28,075,011 IN FUNDS RESTRICTED FOR THE PURPOSE OF FUNDING NEW CONSERVATION ACTIVITIES. CNLM ALSO MANAGES CONSERVATION LANDS UNDER CONTRACT WITH OTHERS. DURING THIS REPORTING PERIOD, CNLM MANAGED OVER 4,000 ACRES UNDER CONTRACT IN CALIFORNIA AND WASHINGTON, ALL OF WHICH PROVIDED HABITAT FOR LISTED OR RARE SPECIES OR REPRESENTED SENSITIVE OR RARE HABITAT. IN ADDITION, CNLM PROVIDES A SUITE OF BIOLOGICAL MONITORING, RESTORATION, AND VEGETATION MANAGEMENT SERVICES TO OTHERS TO ENHANCE THE ECOLOGICAL VALUE OF CONSERVATION LANDS OR TO ASSIST IN SPECIES RECOVERY EFFORTS. IN THESE CASES, CNLM HOLDS NO DIRECT REALTY INTEREST BUT THE ORGANIZATION'S EXPERIENCE AND EXPERTISE ARE APPROPRIATE FOR THE HABITAT TYPES AND MANAGEMENT OBJECTIVES. 354 REGULAR VOLUNTEERS CONTRIBUTED $87,361 IN LABOR TO FURTHER SUPPORT CNLM'S HABITAT STEWARDSHIP AND RESTORATION EFFORTS. 4327747 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 34 0 1 45 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X DAVID BRUNNER 7607317790 27258 VIA INDUSTRIA SUITE B TEMECULA CA 925903751 JAMES HARTER 0.90 X 7275 0 0 H PIKE OLIVER 0.90 X 0 0 0 DAVID IVESTER 0.70 X 0 0 0 CHRIS LEE 0.70 X 0 0 0 DAVID BRUNNER 40.00 X 159776 0 10650 ISABELLA GELMI 40.00 X 68804 0 8985 MELANIE GITTLESON 40.00 X 89670 0 10638 DAVID MONROE 40.00 X 106846 0 2657 432371 0 32930 2 0 1 0 0 5595692 4078554 76512 9674246 PROGRAM & SERVICE FEES 813312 981412 981412 981412 953841 953841 18995 9860 9135 9135 9135 11618634 990547 0 953841 396623 396623 387611 16606 370967 38 1867747 1475833 280048 111866 77009 77009 253656 200431 38033 15192 197720 130961 56899 9860 21372 21372 767355 751630 15725 842 842 191897 144168 45202 2527 31152 4709 26443 154314 76961 74794 2559 114429 61941 40116 12372 29767 10473 17949 1345 39909 34567 5342 135934 96083 35562 4289 PRESERVE MGMT FEES 500385 500385 SUPPLIES 374465 372523 1942 OTHER 73758 53853 19842 63 5615945 4327747 1128087 160111 915222 660089 3881392 3596972 33945 5040 668281 678885 34718 29399 43096495 593307 38978410 42503188 45238993 54683168 314343 1231947 12054 3102 90077358 103391790 340741 500242 278979 0 5446 0 1351039 1349450 1976205 1849692 X -1348312 -532872 6685197 12709857 82764268 89365113 88101153 101542098 90077358 103391790 X 6002689 7438256 X X 0 1 1 X 1 1 X 9894819 2224759 5329316 1458264 9674246 28581404 837065 1161696 1115261 1155727 981412 5251161 10731884 3386455 6444577 2613991 10655658 33832565 5000 1000 22800 2500 31300 37304 155111 188886 233469 27709 642479 37304 160111 189886 256269 30209 673779 33158786 168862 39976 15861 896344 953841 2074884 168862 39976 15861 896344 953841 2074884 10900746 3426431 6460438 3510335 11609499 35907449 0.92350 0.96010 0.05780 0.03930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 90 17118.12 3 1 1 1659.00 186088 1 1 27252383 1095827 273200 28075010 0 89449465 7556217 7590353 2386898 134167 102074970 90664504 1080249 -117506 2048123 129659 89449465 83771693 5370030 3800382 2184490 93111 90664504 83032288 1909477 1023319 2120354 73037 83771693 0.00070 0.87480 0.12450 0 0 42419741 42419741 676754 593307 83447 42503188 DEPOSITS 45833 OTHER LIABILITIES 1303617 1349450 11618634 5615945 6002689 7438247 9 7438256 13440945 19139698 7438247 91952 -9135 7521064 11618634 0 11618634 5698764 91952 -9133 82819 5615945 0 5615945 EXPLANATION OF CHANGES TO CONSERVATION EASEMENTS: PART II, LINE 3: 3 CONSERVATION EASEMENTS WERE MODIFIED DURING THE YEAR. THE MODIFICATIONS INCLUDED ADDITIONAL ACREAGE AND RESTRICTIONS TO ONE AND ADDED STATE AGENCY AS THIRD PARTY BENEFICIARY WITH RIGHT OF ACCESS AND ENFORCEMENT TO THE OTHER TWO. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: CNLM PERIODICALLY RECEIVES CONSERVATION EASEMENTS WHICH LIMIT THE ALLOWABLE USES OF THE RELATED PROPERTY TO HABITAT CONSERVATION PURPOSES CONSISTENT WITH CNLM'S MISSION. THESE CONSERVATION EASEMENTS ARISE THROUGH COMPLIANCE BY THIRD PARTIES WITH THE NATURAL RESOURCE REGULATORY PERMITTING PROCESS. ALTHOUGH CNLM RECOGNIZES THAT THE CONSERVATION EASEMENTS THAT IT HOLDS HAVE A SUBSTANTIAL INHERENT MONETARY VALUE, DUE TO STRICT LAND USE AND NATURAL RESOURCE CONDITION RESTRICTIONS, CONSERVATION EASEMENTS RECEIVED BEAR NO POSSIBLE FUTURE FINANCIAL BENEFIT TO CNLM, WHILE EXTANT, AND THEREFORE ARE NOT RECORDED ON CNLM'S STATEMENT OF FINANCIAL POSITION. PART IV, LINE 1B: CNLM PERIODICALLY RECEIVES FUNDS, DIRECTED TO IT BY OR WITH THE APPROVAL OF FEDERAL AND/OR STATE NATURAL RESOURCE REGULATORY AGENCIES, WHICH ARE INTENDED TO BE USED FOR THE ACQUISITION, PROTECTION, MAINTENANCE AND/OR ENHANCEMENT OF LANDS AND HABITATS FOR IMPERILED BIOTA. CNLM MAINTAINS FUNDS IN SEGREGATED ACCOUNTS, MANAGES AND EXPENDS THESE FUNDS ON BEHALF OF AND AT THE DIRECTION OR WITH THE APPROVAL OF THESE AGENCIES. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: CNLM ENDOWMENT FUNDS ARE USED TO SUPPORT PRESERVE STEWARDSHIP IN PERPETUITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. ORGANIZATION MANAGEMENT HAS DETERMINED THAT AS OF SEPTEMBER 30, 2012 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ORGANIZATIONS MANAGEMENT BELIEVES THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING 9. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF GAIN/LOSS -9,135. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF GAIN/LOSS -9,135. ROUNDING ADJUSTMENTS 2. 1 WASHINGTON DEPARTMENT OF FISH AND WILDLIFE 600 CAPITOL WAY N OLYMPIA WA 98501 911632572 276210 PERFORM STUDIES AND SURVEYING TASKS UNDER ARMY COMPATIBLE USE BUFFER AGREEMENT W911SR-06-2-0006 RELATED TO CANDIDATE CONSERVATION AGREEMENT SPECIES INCLUDING STREAKED HORNED LARK, POCKET GOPHER, AND CHECKERSPOT AND SKIPPER BUTTERFLIES. WASHINGTON DEPARTMENT OF FISH AND WILDLIFE 600 CAPITOL WAY N OLYMPIA WA 98501 911632572 28900 PROVIDE AND ASSIST WITH RELEASE OF 1,500 CAPTIVE REARED CHECKERSPOT LARVAE ON JOINT BASE LEWIS-MCCHORD. LEAD AND COORDINATE COOPERATIVE CHECKERSPOT BUTTERFLY SURVEYS IN ALL RELEASE AREAS. WASHINGTON DEPARTMENT NATURAL RESOURCES PO BOX 47041 OLYMPIA WA 985047041 916012771 59516 PERFORM STUDIES, SURVEYING AND HABITAT RESTORATION TASKS UNDER ARMY COMPATIBLE USE BUFFER AGREEMENT W911SR-06-2-0006 RELATED TO CANDIDATE CONSERVATION AGREEMENT SPECIES INCLUDING STREAKED HORNED LARK, POCKET GOPHER, AND CHECKERSPOT AND SKIPPER BUTTERFLIES. SHADOWBIRD PO BOX 2151 LIVERMORE CA 94551 680462424 31997 UNDER NAWCA AWARD CA-N511B, SURVEYING, ENGINEERING SERVICES, PROCUREMENT OF NECESSARY MATERIALS AND CONTRACTOR SERVICES NECESSARY TO REPLACE/REPAIR THE WATER CONTROL/DIVERSION STRUCTURES TO RESULT IN PROPER FUNCTION AND WATER FLOW THROUGH THE SHADOWBIRD PROPERTY AND INTO THE PACE PRESERVE IN A MANNER THAT THE WATER FLOW CAN BE CONTROLLED TO ONE OR BOTH PROPERTIES AT A TIME. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FUNDS ARE DISBURSED ONLY AFTER DELIVERABLES ARE RECEIVED AND VERIFIED. X X X 0 0 0 0 0 0 0 0 0 DAVID BRUNNER 159776 0 0 0 0 0 0 0 10650 0 170426 0 0 0 JAMES HARTER CNLM BOARD DIRECTOR 6111 CONTRACT BETWEEN JAMES HARTER AND CNLM TO PROVIDE PROJECT MANAGMENT SERVICES FOR ACQUISITION OF CONSERVATION PROPERTY. 0 X SOFTWARE 1 75700 FAIR VALUE X OTHER MATERIALS 2 812 FAIR VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO SUBMISSION, THIS FORM 990 WAS REVIEWED AND APPROVED BY THE FULL AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C AT EACH MEETING OF THE BOARD OF DIRECTORS, AT LEAST QUARTERLY, THE CHAIRMAN REMINDS DIRECTORS AND MANAGERS OF THEIR DUTY AND OBLIGATION TO DISCLOSE ANY CONFLICT OF INTEREST, APPARENT OR ACTUAL. CONFLICTED DIRECTORS AND STAFF ARE INSTRUCTED TO RECUSE THEMSELVES FROM DECISION MAKING AND MANAGEMENT ACTIVITIES REGARDING THE CONFLICTED SITUATION AND ARE REMINDED THAT DOING SO IS A CONDITION OF CONTINUED ASSOCIATION WITH THE ORGANIZATION. AT EACH STAFF MEETING REVIEWING NEW AND/OR ONGOING PROJECTS THE EXECUTIVE DIRECTOR (OR MANAGER LEADING THE MEETING IN THE EXECUTIVE DIRECTOR'S ABSENCE) REMINDS STAFF OF THEIR DUTY AND OBLIGATION TO DISCLOSE CONFLICTS OF INTEREST, APPARENT OR ACTUAL, AND CONFLICTED STAFF MEMBERS ARE REMOVED FROM ANY FURTHER PROJECT INVOLVEMENT; FAITHFUL DISCLOSURE IS A CONDITION OF CONTINUED ASSOCIATION WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS IS CHARGED WITH SETTING THE COMPENSATION PACKAGE, INCLUDING BASE SALARY, BENEFITS, AND RETIREMENT CONTRIBUTIONS, FOR THE PRESIDENT/EXECUTIVE DIRECTOR. WHEN CONSIDERING THE COMPENSATION PACKAGE, THE BOARD REVIEWS COMPENSATION OF EXECUTIVES OF COMPARABLE NON-PROFIT ORGANIZATIONS BASED ON REVENUES, EXPENSES AND ASSETS UNDER MANAGEMENT, DERIVED FROM FORM 990S. THE BOARD OF DIRECTORS APPROVES THE RECOMMENDED COMPENSATION PACKAGE BEFORE THE EFFECTIVE DATE OF ANY CHANGE IN COMPENSATION AND DOCUMENTS ITS DELIBERATIONS AND DECISION BY COMPLETING A REBUTTABLE PRESUMPTION CHECKLIST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 7,438,247. ROUNDING 9. TOTAL TO FORM 990, PART XI, LINE 5: 7,438,256. PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR PROCESS