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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part II, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>The San Bernardino Mountains Land Trust reports its conservation easement on its Balance Sheet as a restricted land asset, which is also included as a single line item on our List of Conservation Land Assets.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II, line 5. The San Bernardino Mountains Land Trust has a land Management Plan that addresses periodic monitoring, inspection, handling of violations, and enforcement of the conservation easement. Part II, line 9. The San Bernardino Mountains Land Trust reports its conservation easement on its Balance Sheet as a restricted land asset, which is also included as a single line item on out List of Conservation Land Assets. Part V, line 4. The endowment funds are intended as a contingency reserve for management and enforcement costs. Part VI, line 1a. See attached sheet for detailed list of conservation land assets of the San Bernardino Mountains Land Trust.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Part VI, Line 11b. Process used by the San Bernardino Mountains Land Trust to review the annual IRS Form 990. Form 990 and schedules were prepared by the organization's Secretary, who also prepared detailed notes of the process. The forms and notes are provided by e-mail to the Board of Directors for review and comment.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Part VI, Line 12c. How the organization monitors and enforces compliance with conflict of interest policies. The conflict of interest policy includes having each director answer an Annual Questionnaire at the start of each year, which is filed with the President. Each director is required to disclose any known potential conflict or appearance of conflict. A director who has an actual (or the appearance of) conflict of interest on any issue before the Board is required to disclose such conflict to the Board and is precluded from voting on the matter in question. The Minutes of the Board Meeting must also reflect the disclosure. The director may also be required to leave the meeting room during discussion in addition to not voting on the item.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Part VI. Governance, Management and Disclosure, SECTION B. POLICIES LINE 11b. Process used by the San Bernardino Mountains Land Trust to review IRS Form 990. Form 990 and schedules were prepared by the organization's Secretary, who also prepared detailed reference notes of the process. The forms and notes are provided by e-mail to the Board of Directors for review and comment. Line 12c. How the organization monitors and enforces compliance with conflict of interest policies. The conflict of interest policy includes having each director answer an ANNUAL Questionnaire at the start of each year, which is filed with the President. Each director is required to disclose any known potential conflict or appearance of conflict. A director who has an actual (or the appearance of) conflict of interest on any issue before the Board is required to disclose such conflict to the Board and is precluded from voting on the matter in question. The Minutes of the Board Meeting must also reflect the disclosure. The director may also be required to leave the meeting room during discussion in addition to not voting on the item. Line 19. How the organization makes governing documents, conflict of interest policy, and financial statements available to the public. The President or the Executive Director respond to individual requests by providing copies directly (or electronically) to the requesting party. Form 990is accessible at www.guidestar.org</ExplanationTxt>
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