2011-11-09T11:36:54-06:00 2010-12-31 BURR PILGER MAYER INC 110 STONY POINT ROAD SUITE 210 SANTA ROSA CA 95401 990 2010-01-01 510197006 SONOMA LAND TRUST SONO 7075266930 966 SONOMA AVENUE SANTA ROSA CA 95404 RALPH BENSON 7075266930 2011-11-07 1 MAGA KISRIEV 7075444078 2010 2016-02-24 21:20:13Z RALPH BENSON 966 SONOMA AVENUE SANTA ROSA CA 95404 22549566 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. 11 11 19 249 -796 -796 22573741 20334769 745220 559168 503722 55003 0 288316 23822683 21237256 0 0 0 0 1412620 1547240 0 0 392057 1219714 1775256 2632334 3322496 21190349 17914760 74348597 79464708 13542218 625447 60806379 78839261 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 2269060 559168 ACQUISITION AND STEWARDSHIPBEGAN 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. BEGAN 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. MANAGED 16 PROPERTIES COVERING OVER 16,000 ACRES TO PRESERVE THEIR NATURAL, OPEN SPACE, SCENIC, CULTURAL AND AGRICULTURAL RESOURCES.MONITORED 39 CONSERVATION EASEMENTS TO ENSURE THE TERMS OF THE EASEMENTS ARE UPHELD AND THE CONSERVATION VALUES ARE PROTECTED.ACQUIRED 213-ACRE NAPA COUNTY PORTION OF THE 575-ACRE LIVE OAKS RANCH PROPERTY, A WELL-PRESERVED AND SCENIC PROPERTY THAT REACHES THE CREST OF THE MAYACAMAS MOUNTAINS; CONDUCTED ACQUISITION FEASIBILITY STUDY FOR THAT PROPERTY AND ITS CONTIGUOUS 362-ACRE PARCEL IN SONOMA COUNTY. ACQUISITION OF THE SONOMA COUNTY PORTION IS ANTICIPATED IN 2011.ACQUIRED A 6-ACRE CONSERVATION EASEMENT ADJACENT TO SLT'S PITKIN MARSH PROPERTY IN WEST COUNTY, A SITE FOR RARE PLANTS. ACQUIRED A 420-ACRE CONSERVATION EASEMENT OVER BALD MOUNTAIN RANCH, A PROPERTY IN EASTERN SONOMA COUNTY AND WESTERN NAPA COUNTY WHICH LIES BETWEEN SUGARLOAF RIDGE STATE PARK AND CALABAZAS CREEK OPEN SPACE PRESERVE. 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. 2269060 1 1 0 1 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 0 1 49 0 1 19 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X RALPH BENSON 7075266930 966 SONOMA AVENUE SANTA ROSA CA 95404 MARK JACOBSEN 3.00 X X 0 0 0 PETER MATTSON 2.00 X X 0 0 0 HARRY RICHARDSON MD 2.00 X X 0 0 0 CAROL WILLIAMS 2.00 X X 0 0 0 ROBERT BRENT 2.00 X 0 0 0 NEAL FISHMAN 2.00 X 0 0 0 KIRSTEN LINDQUIST 2.00 X 0 0 0 ALLISON SANFORD 2.00 X 0 0 0 WENDY SMIT 2.00 X 0 0 0 MARGARET SPAULDING 2.00 X 0 0 0 DENNY VAN NESS 2.00 X 0 0 0 RALPH BENSON 40.00 X 169440 0 15803 PAUL DEMARCO 40.00 X 93325 0 10337 BEVERLY SCOTTLAND 40.00 X 110000 0 15592 372765 0 41732 2 0 1 0 0 12947058 7387711 1240690 20334769 PROJECT REVENUES AND F 541900 559168 559168 559168 30914 30914 331180 41814 289366 289366 -796 290162 1267689 26896 1240304 30192 27385 -3296 24089 24089 LOSS ON INS. POLICY 900099 -1050 -1050 -1050 21237256 559168 -796 344115 288905 174055 68932 45918 961372 584079 223317 153976 42484 26332 8323 7829 161406 83961 56544 20901 93073 57928 20832 14313 61393 61393 37190 35665 1525 32439 32439 20000 20000 670154 576554 53803 39797 18501 136 18329 36 16548 10846 3381 2321 28523 19251 5488 3784 37595 32839 2815 1941 24641 20787 2249 1605 10053 4935 4823 295 1064 620 294 150 57561 43997 8028 5536 52321 27365 10465 14491 LAND RELATED EXPENSES 399985 395167 2852 1966 PROPERTY TAXES 117235 117188 28 19 PRINTING AND COPYING 71481 6349 30906 34226 MEALS AND ENTERTAINMENT 40310 14032 8185 18093 POSTAGE AND MAILING 27244 4345 7028 15871 51018 32629 9400 8989 3322496 2269060 661379 392057 2761069 7115313 1878873 567095 176046 1263768 49506 49506 9667 24342 1067307 132177 885647 935130 3353483 2515889 512000 65234306 66481665 74348597 79464708 197306 339393 386078 282546 12958834 3508 13542218 625447 X 53131641 71932920 7674738 6906341 60806379 78839261 74348597 79464708 X 17914760 118122 X X 0 1 1 X 1 1 X 1223258 15262684 8050632 22573741 23387711 70498026 1223258 15262684 8050632 22573741 23387711 70498026 12147175 58350851 118933 116497 86265 65812 55003 442510 70940536 890348 0.82250 0.82580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 20000 0 0 0 20000 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: CONTRIBUTION MADE TO: YES ON 21, CALIFORNIANS FOR STATE PARKS & WILDLIFE CONSERVATION SPONSORED BY CONSERVATION AND STATE PARKS ORGANIZATION (#1322009) 1100 11TH ST., SUITE 200 SACRAMENTO, CA 95814 MEASURE: PROPOSITION 21 - ESTABLISHES $18 ANNUAL VEHICLE LICENSE SURCHARGE TO HELP FUND STATE PARKS & WILDLIFE PROGRAMS STATEWIDE. X X X 38 6538.00 1 1 1 2400.00 106500 437500 437500 438790 54849 383941 51436 2330 49106 139581 74998 64583 935130 CONSERVATION AND LAND EASEMENTS 66453736 DEPOSITS 27929 66481665 21237256 3322496 17914760 120947 12350 -15175 118122 18032882 21412367 120947 12350 133297 21279070 -41814 -41814 21237256 3379485 56989 56989 3322496 0 3322496 EXPLANATION OF CHANGES TO CONSERVATION EASEMENTS: PART II, LINE 3: AN ADDITIONAL CONSERVATION EASEMENT WAS DONATED DURING 2010. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: SLT IS RECOGNIZED AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE INTERNAL REVENUE CODE AND SIMILAR CODE SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE, IS SUBJECT TO INCOME TAX. 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. SLT'S POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS A TWO-STEP PROCESS. THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES THAT IT IS MORELIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. BASED ON AN ANALYSIS PREPARED BY THE SLT, IT WAS DETERMINED THAT THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAD NO MATERIAL EFFECT ON THE RECORDED TAX ASSETS AND LIABILITIES OF THE SLT. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE -41,814. PART XIII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND MATERIALS 15,175. INTEREST EXPENSE 41,814. 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 169440 0 0 0 0 0 7763 0 8040 0 185243 0 0 0 X 35 COST X 240 FAIR MARKET VALUE X 13 111825 FAIR MARKET VALUE X 1 750000 FAIR MARKET VALUE X TOOLS/MATERIALS 1 10343 COST X SUPPLIES 1 639 COST X FOOD/WINE 4 7090 COST X DINNER TICKETS 1 50 COST X HOUSE IMPROVEMENTS 1 356957 COST X ESRI SOFTWARE 1 3510 SELLING PRICE 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXUCUTIVE COMMITTEE HAS THE POWER AND AUTHORITY TO ACT AS THE FULL BOARD EXCEPT AS TO THOSE MATTERS RESERVED TO THE FULL BOARD UNDER ITS BYLAWS. THE EXECUTIVE COMMITTEE MEMBERS ARE ALSO MEMBERS OF THE BOARD, AND THEIR NAMES ANS TITLES ARE: 1) MARK JACOBSEN, CHAIR 2) PETE MATTSON, 1ST VICE CHAIRMAN, 3) HARRY RICHARDSON, 2ND VICE CHAIRMAN 4) CAROL WILLIAMS,SECRETARY 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 SLTS 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 15A 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 120,947. DONATED SERVICES AND USE OF FACILITIES: 12,350. IN-KIND EXPENSES -15,175. TOTAL TO FORM 990, PART XI, LINE 5: 118,122. FORM 990, PART XII, LINE 2C NO CHANGE IN THE AUDIT COMMITTEE'S OVERSIGHT PROCESS.