2026-02-12T14:55:10-06:00 2025-03-31 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2024-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BYRNE EXECUTIVE DIRECTOR 7075266930 2026-02-03 1 1 MAGA E KISRIEV P01008919 4089988400 2024 2025-03-06 01:10:19Z EAMON O'BYRNE 822 FIFTH STREET SANTA ROSA CA 95404 28003781 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES (CONTINUED ON SCHEDULE O) 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. 18 18 43 60 0 0 24207930 24282568 137074 600755 1220286 1211910 240141 776159 25805431 26871392 445315 1924696 0 0 4053592 5323247 0 0 2385769 16333631 5007418 20832538 12255361 4972893 14616031 61843094 74822951 3316961 2537296 58526133 72285655 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; (CONTINUED ON SCHEDULE O) 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 7684005 1924696 1131988 LAND ACQUISITIONS: WE WORK WITH LANDOWNERS TO ASSESS AND UNDERSTAND GOALS FOR THEIR PROPERTIES, WHICH CAN LEAD TO AN ACQUISITION OF PROPERTY OR CONSERVATION EASEMENT, OR A TRANSFER OF PROPERTY TO THE PUBLIC. TRANSACTIONS ARE NEGOTIATED TO PROVIDE THE BEST OUTCOME FOR THE LANDOWNER WITH THE ULTIMATE GOAL OF PERMANENTLY PRESERVING LAND WHETHER THE FINAL OWNERSHIP IS PRIVATE OR PUBLIC. LAND STEWARDSHIP: WE WORK WITH THE LAND AND COMMUNITY TO RESTORE AND PROTECT NATIVE HABITATS, CREEKS, WILDLIFE CORRIDORS, PRODUCTIVE FARMS AND RANCHES, AND OTHER PERMANENTLY PROTECTED PRIVATE LANDS UNDER OUR CARE. THE PROGRAM CURRENTLY STEWARDS 24 CONSERVATION PROPERTIES TOTALING MORE THAN 6,900 ACRES AND ACTIVELY (CONTINUED ON SCHEDULE O) MONITORS 47 CONSERVATION EASEMENT PROPERTIES TOTALING MORE THAN 8,100 ACRES. COMMUNITY PROGRAMS: WE OFFER A VARIETY OF ACTIVITIES, EDUCATION AND OUTREACH AIMED AT ENGAGING AUDIENCES AS DIVERSE AS THE LANDS AND COMMUNITIES WE REPRESENT. OFFERINGS INCLUDE ON-THE-LAND, VIRTUAL AND VOLUNTEER EXPERIENCES IN ADDITION TO EDUCATION PROGRAMS, INCLUDING SCHOOL FIELD TRIPS AND TEEN EDUCATIONAL PROGRAMS. 7684005 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 105 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL J RIZZO 7075266930 855 FIFTH STREET SANTA ROSA CA 95404 SCOTT HAFNER CHAIR 2.00 X X 0 0 0 PHIL JENSEN 1ST VICE CHAIR 2.00 X X 0 0 0 GREGORY APPLING 2ND VICE CHAIR 2.00 X X 0 0 0 ELLIE RILLA SECRETARY 2.00 X X 0 0 0 MARIE ANDEL BOARD MEMBER 2.00 X 0 0 0 JENNIFER BICE BOARD MEMBER (THRU 5/20/24) 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRENT BOARD MEMBER 2.00 X 0 0 0 DIANNE BRINSON BOARD MEMBER (THRU 1/27/25) 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 FRANK DEAN BOARD MEMBER 2.00 X 0 0 0 LIZ FISHER BOARD MEMBER 2.00 X 0 0 0 DUNCAN HIGGONS BOARD MEMBER 2.00 X 0 0 0 STEVEN HIGHTOWER BOARD MEMBER (THRU 5/20/24) 2.00 X 0 0 0 QUINCEY TOMPKINS IMHOFF BOARD MEMBER 2.00 X 0 0 0 NANCY OTTO BOARD MEMBER 2.00 X 0 0 0 TIM PORTWOOD BOARD MEMBER 2.00 X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 ALLISON SANFORD BOARD MEMBER 2.00 X 0 0 0 WENDY SMIT BOARD MEMBER (THRU 5/20/24) 2.00 X 0 0 0 GYMMEL TREMBLY BOARD MEMBER (THRU 5/20/24) 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER 2.00 X 0 0 0 ANITA DAS BOARD MEMBER 2.00 X 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 40.00 X 289408 0 25519 MICHAEL J RIZZO CFO 40.00 X 208727 0 30650 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 40.00 X 206124 0 24891 JOHN MCCAULL LAND ACQUISITION DIRECTOR 40.00 X 176646 0 34857 NEAL RAMUS DIRECTOR OF COMMUNITY ENGAGEMENT 40.00 X 165768 0 20236 KYLE PINJUV DIRECTOR OF STEWARDSHIP 40.00 X 162078 0 22248 JULIAN MEISLER ASSOCIATE DIRECTOR OF STEWARDSHIP 40.00 X 156951 0 8195 1365702 0 166596 20 0 1 0 PRUNUSKE CHATHAM INC 103 MORRIS STREET SUITE A-5 SEBASTOPOL CA 95472 PLANNING, SITE ASSESSMENT, PROJECT MANAG 1102515 DIXON MARINE SERVICES INC PO BOX 424 INVERNESS CA 94937 RESTORATION AND PROJECT MANAGEMENT 184365 PORTOLA SYSTEMS INC PO BOX 361 SEBASTOPOL CA 95473 IT SERVICES 146002 SHUTE MIHALY & WEINBERGER LLP 396 HAYES STREET SAN FRANCISCO CA 94102 LEGAL SERVICES 135663 SPYE GENERAL ENGINEERING PO BOX 2830 PETALUMA CA 94953 VEGETATION & FIRE MANAGEMENT 126096 7 12481023 11801545 4520908 24282568 PROJECT REVENUE/FEES 541900 600755 600755 600755 870989 870989 244926 0 244926 244926 244926 1473310 1132389 340921 340921 340921 PG&E FIRE VICTIM SETTL 900099 531233 531233 531233 26871392 1131988 0 1456836 1891096 1891096 33600 33600 566752 16083 405923 144746 3893118 2052345 808335 1032438 142518 84514 25292 32712 390353 223219 79473 87661 330506 162389 80829 87288 175381 167850 7531 66430 66430 66000 66000 64222 64222 526429 47984 107069 371376 57131 16454 6744 33933 454666 142250 74743 237673 489839 177038 173176 139625 235780 115122 60824 59834 64055 56432 2173 5450 320257 61454 170250 88553 184088 114062 27121 42905 113620 72293 22259 19068 LAND RESTORATION AND MA 1825374 1825374 LAND PRE-ACQUISITION SE 289644 289644 PROPERTY TAX 43320 43320 31182 25482 3193 2507 12255361 7684005 2185587 2385769 10930968 15746244 5070343 4617789 702406 569935 6850 0 128951 197935 1666640 1332859 390111 333781 12234823 7326657 1192401 1347921 31186241 44682689 61843094 74822951 882356 1315038 1177649 642196 1256956 580062 3316961 2537296 X 50248784 62094212 8277349 10191443 58526133 72285655 61843094 74822951 14616031 -247381 -609128 0 X 0 1 X 1 0 X 9917755 12641421 15580858 24207930 24282568 86630532 9917755 12641421 15580858 24207930 24282568 86630532 14712057 71918475 569674 647426 598492 912300 1115915 3843807 7175 297786 304961 90779300 1706225 0.79220 0.77680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 7,175. 2021 AMOUNT: $ 297,786. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66000 66000 12189361 12255361 762768 190692 0 0 727236 519822 1000000 762768 3009826 4514739 60000 60000 66000 66000 252000 181809 129956 250000 190692 752457 1128686 X X X 47 8166.00 1 1 378.00 46636 1772899 672100 53382 2498381 1528981 47500 196418 1772899 1588833 35000 -94852 1528981 1411359 145510 31964 1588833 950592 118000 342767 1411359 0.66706 0.33294 0.00000 0 0 903497 892419 11078 574505 338845 235660 188638 101595 87043 333781 CONSERVATION LAND 43403558 PROPERTY SUBJECT TO LIFE ESTATE 919156 SECURITY DEPOSITS 359975 44682689 USE OBLIGATION 530062 ADVANCE ON FUNDS 50000 580062 X 26654114 -247381 94325 -153056 26807170 64222 64222 26871392 12285464 94325 94325 12191139 64222 64222 12255361 PART II, LINE 5: 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 THE 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 MARKET 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 IT'S 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 STL, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. PART X, LINE 2: SLT IS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3) AND RELATED CALIFORNIA CODE SECTIONS. ACCORDINGLY, NO PROVISION FOR TAXES ON INCOME HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. AS OF MARCH 31, 2025, MANAGEMENT EVALUATED SLT'S TAX POSITIONS AND CONCLUDED THAT SLT HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 1 SONOMA COUNTY REGIONAL PARKS FOUNDATION 2300 COUNTY CENTER DR 120A SANTA ROSA CA 95403 680421813 501(C)(3) 250000 0 PROPERTY ACQUISITION CALIFORNIA COUNCIL OF LAND TRUSTS ACTION FUND 555 CAPITOL MALL SUITE 400 SACRAMENTO CA 95814 202009364 501(C)(4) 200000 0 SUPPORT PROP 4 INITIATIVE GRATON COMMUNITY SERVICES DISTRICT 250 ROSS LANE SEBASTOPOL CA 95472 770648246 GOVERNMENT 25000 0 PROPERTY ACQUISITION CITY OF SANTA ROSA 100 SANTA ROSA AVE SANTA ROSA CA 95404 946000428 GOVERNMENT 831357 0 PROPERTY ACQUISITION CALIFORNIA STATE PARKS 845 CASA GRANDE ROAD PETALUMA CA 94954 680204061 GOVERNMENT 170400 0 FUEL REDUCTION PROJECTS SONOMA COUNTY REGIONAL PARKS 2300 COUNTY CENTER DR 120A SANTA ROSA CA 95403 946000539 GOVERNMENT 138641 0 FUEL REDUCTION PROJECTS AUDUBON CANYON RANCH 4900 HIGHWAY ONE STINSON BEACH CA 94970 946069140 501(C)(3) 269440 0 FUEL REDUCTION PROJECTS 6 1 YOUTH PROGRAM STIPENDS 42 33000 PART I, LINE 2: A GRANT CONTRACT OR AGREEMENT IS EXECUTED BEFORE FUNDS ARE RELEASED TO SPECIFY ALLOWABLE USES, EXPENDITURES AND EXPECTED OUTCOMES. A GRANTEE/VENDOR DETERMINATION IN MADE UPON EXECUTION OF THE CONTRACT. GRANTEES ARE REVIEWED ANNUALLY. X X X X X 0 0 0 0 0 0 0 1 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 269408 0 20000 0 0 0 14671 0 10848 0 314927 0 0 0 MICHAEL J RIZZO CFO 204227 0 4500 0 0 0 10511 0 20139 0 239377 0 0 0 SHANNON NICHOLS DIRECTOR OF PHILANTHROPY 196124 0 10000 0 0 0 10267 0 14624 0 231015 0 0 0 JOHN MCCAULL LAND ACQUISITION DIRECTOR 166646 0 10000 0 0 0 8948 0 25909 0 211503 0 0 0 NEAL RAMUS DIRECTOR OF COMMUNITY ENGAGEMENT 161268 0 4500 0 0 0 8253 0 11983 0 186004 0 0 0 KYLE PINJUV DIRECTOR OF STEWARDSHIP 157578 0 4500 0 0 0 8238 0 14010 0 184326 0 0 0 JULIAN MEISLER ASSOCIATE DIRECTOR OF STEWARDSHIP 152451 0 4500 0 0 0 7505 0 690 0 165146 0 0 0 PART I, LINE 7 ALL EMPLOYEES WHO HAVE COMPLETED AT LEAST ONE YEAR OF SERVICE WITH SLT ARE ELIGIBLE FOR A MERIT-BASED BONUS, BASED ON ANNUAL PERFORMANCE REVIEWS. BONUSES REPORTED IN PART II WERE AWARDED THROUGH THIS DISCRETIONARY MERIT-BASED BONUS PROGRAM. X 18 3020908 FAIR MARKET VALUE X 1 1500000 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THIS COLUMN REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED ITS FISCAL YEAR FROM APRIL 1 THROUGH MARCH 31 TO JULY 1 THROUGH JUNE 30, EFFECTIVE FOR TAX YEAR 2025. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990 AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOAR OF DIRECTORS. THE FINAL VERSION IS SENT TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN A WEEK), THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER: 1) DISCLOSURE UPON 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 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 INTERESTOF 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.