2022-05-15T06:57:25-07:00 2021-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2020-07-01 680194652 John Muir Land Trust prev Muir Heritage Land Trust JOHN 9252285460 PO Box 31 Martinez CA 94553 Linus Eukel Executive Director 9252285460 2022-05-15 true Linus Eukel 999009999 Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z Linus Eukel PO Box 31 Martinez CA 94553 6515926 false X www.jmlt.org X 1989 CA Muir Heritage Land Trust protects and cares for open space, ranches, farms, parkland, and shoreline in Contra Costa County. 14 14 20 94 0 4711683 6472718 42056 43041 9754 167 648 0 4764141 6515926 25000 10250 0 946279 1068757 0 413501 664811 4982857 1636090 6061864 3128051 454062 18899116 23521332 399375 407529 18499741 23113803 The vitality of open spaces is essential to the health of our earth, air, water, native plants, and animals. Our goal is to ensure that the beauty, diversity, and fullness of our wild lands continue to enrich and sustain all generations of life. false false 5320306 43041 During the year ended June 30, 2021, funds were expended in order to carry out the goals of the John Muir Land Trust Program: to protect, restore, and enhance each property's natural ecosystem and resource values, and preserve, in perpetuity, each property's open space values, scenic beauty and diverse habitats.For a complete discussion of the Land Trust's accomplishments, please visit the organization's website where additional information is available:www.jmlt.org 5320306 true true false false false false true false false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 3 0 true 20 true false false false false true true false false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false CA X X Neil Roscoe 9252285460 PO Box 31 Martinez CA 94553 Linus Eukel Exec. Director 40.00 0.00 X 151513 0 7576 Jay Dean Creative Strat Dir 40.00 0.00 103858 0 19129 Neil Roscoe CFO 40.00 0.00 X 70595 0 1813 Katie Hill Chair 4.00 0.00 X X 0 0 0 Arthur Bart-Williams Vice Chair 4.00 0.00 X X 0 0 0 Stephanie Becker Secretary 4.00 0.00 X X 0 0 0 Bill Wadsworth Treasurer 4.00 0.00 X X 0 0 0 Eliot Hudson Director 2.00 0.00 X 0 0 0 Dawn Block Director 2.00 0.00 X 0 0 0 Charles Lewis Director 2.00 0.00 X 0 0 0 Jan Berckefeldt Director 2.00 0.00 X 0 0 0 Jack Cortis Director 2.00 0.00 X 0 0 0 Steve Kirby Director 2.00 0.00 X 0 0 0 Tim Lipman Director 2.00 0.00 X 0 0 0 Eileen McCauley Director 2.00 0.00 X 0 0 0 Ted Radosevich Director 2.00 0.00 X 0 0 0 Karen Sakata Director 2.00 0.00 X 0 0 0 325966 28518 2 false true false 0 120200 6352518 4171550 6472718 Cell tower 110000 28856 28856 Grazing Revenue 110000 14185 14185 43041 167 167 0 0 0 0 0 0 0 0 6515926 43041 167 10250 10250 0 0 0 240947 148614 80286 12047 0 641225 412692 52472 176061 27410 17407 4170 5833 98169 62342 14934 20893 61006 38742 9280 12984 0 0 13358 13358 0 0 0 19607 10806 2998 5803 0 12576 7844 1839 2893 94309 59891 14347 20071 0 38847 24669 5910 8268 0 0 1174 924 250 0 0 50285 31933 7650 10702 18361 11660 2793 3908 Land acquisition 4166419 4166419 Land stewardship 192076 192076 Printing and Publications 184334 99143 17489 67702 Events 85356 76122 9234 106155 25818 23485 56852 6061864 5320306 328057 413501 1304914 1522545 353695 353731 203750 232406 0 0 0 0 0 121494 195057 758480 196944 388857 561536 0 0 0 0 16526406 20656057 18899116 23521332 112127 111010 287248 296519 399375 407529 X 17446153 22324072 1053588 789731 18499741 23113803 18899116 23521332 X 454062 4160000 X false true X true false X 1140464 1026571 2628864 4717683 6474419 15988001 0 0 1140464 1026571 2628864 4717683 6474419 15988001 77803 15910198 19421 28687 63798 9754 167 121827 0 0 16109828 675276 0.98760 0.95930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 4 82 1 true false 200000 167 167 200000 200000 702 702 200000 200000 4387 4387 200000 200000 6682 6682 200000 200000 15617 15617 200000 1.00000 false false false 446555 49840 396715 311925 147104 164821 561536 Conservation land and easements 20520165 Right of Use asset 135892 20656057 Lease payable current 40986 Lease payable LT 96520 Other noncurrent liabilities 38748 Refundable Advance 120265 296519 X 6517627 1701 1701 6515926 6515926 6063565 1701 1701 6061864 6061864 Part II, Line 5: Summarized Policy Conservation Easements include: 180 acres of oak woodland and grassland habitat within the Stonehurst subdivision in Martinez next to Sky Ranch. 30 acres of protected habitat for the endangered Contra Costa goldfields and a section of Rodeo Creek in Hercules. 5.883 acres of property in Orinda (Bodfish Property) permanently preserved through a conservation easement held by the Land Trust. 604 acres of property adjacent to the Town of Moraga permanently protected in partnership with East Bay Municipal Utility District.The Land Trust conducts physical inspections periodically to ensure the health and vitality of these properties. Part II, Line 9: Organization Reporting of conservation easements. Easements:Conservation easements held include:* Stonehurst Open SpaceThe Stonehurst Open Space consists of eleven parcels (180 acres) of undeveloped land in the Stonehurst Subdivision in Alhambra Valley, Contra Costa County. The Easement was granted to the Land Trust by the developer for use as open-space in perpetuity, subject only to a trail easement granted to the East Bay Regional Parks District. The parcels are owned by the subdivision's homeowners association.* Goldfields PreserveThe Goldfields Preserve consists of 30 acres of protected habitat for the endangered Contra Costa Goldfields including a section of Rodeo Creek in Hercules, Contra Costa County. The Easement will be granted by the Contra Costa Transportation Authority along with a permanently restricted endowment. The land is currently owned by the County of Contra Costa.* Bodfish PreserveThe Easement protects 5.883 acres of undeveloped land in Orinda, Contra Costa County from further development and provides for public access on previously established social trails. The land is currently owned by a private individual.* Carr RanchCarr Ranch is a 604-acre cattle ranch that is now permanently protected in partnership with East Bay Municipal Utility District (EBMUD). JMLT and EBMUD have signed a Conservation Agreement to protect this property in perpetuity.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - The value of these easements is unknown and, accordingly, their estimated fair values are not reflected in this informational tax return. Part V, Line 4: Intended uses of the endowment fund. Endowment funds, classified as permanently restricted net assets, represent cash contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Interest Earnings from investments are restricted to payment of expenses for a land Easement. To the extent that there are any excess earnings (including realized and unrealized gains) beyond any restrictions, such amounts may be used for general operating purposes and then annually transferred to unrestricted net assets in accordance with Financial Accounting Standards Board in its Accounting Standards Codification (ASC) 958.320. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Land Trust is required to report information regarding its exposure to various tax positions taken by the Land Trust and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Land Trust has adequately evaluated its current tax positions and has concluded that as of June 30, 2021 the Land Trust does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Land Trust has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the Land Trust continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Land Trust may periodically receive unrelated business income (such as sublease rental income and advertising revenue) requiring the Land Trust to file separate tax returns under federal and state statutes. Under such conditions, the Land Trust calculates and accrues the applicable taxes payable. false false false false false false false false false Linus Eukel Exec. Director 151513 7576 159089 X 2 4160000 FMV X Windmill 1 5550 FMV X Irrigation Syst 1 6000 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST PERIODICALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S OFFICE IN MARTINEZ, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Increases Capitalization of land acquisition costs = $4160000