2020-05-14T05:39:20-07:00 2019-06-30 680260103 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2018-07-01 680194652 John Muir Land Trust prev Muir Heritage Land Trust JOHN 9252285460 PO Box 31 Martinez CA 94553 Linus Eukel Executive Director 9252285460 2020-05-14 true Douglas W Regalia P00186389 9253140390 2018 2021-01-29 14:40:06Z Linus Eukel PO Box 31 Martinez CA 94553 2902613 false 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 16 65 0 1066230 2628864 10182 5647 28687 63798 156067 138312 1261166 2836621 45000 21955 0 595180 806179 0 456766 635823 592606 1276003 1420740 -14837 1415881 14037205 15646236 49226 269734 13987979 15376502 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 644800 5647 During the year ended June 30, 2018, 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 644800 true true false true false false true false false true true true false true true true true false false false false false false false true false false true false true false false false false false false false false false false false true false false false false false false false false true 16 0 true 16 true false false false false false true true true true false 0 false false false false false 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 Eliot Hudson Chair 4.00 0.00 X X 0 0 0 Katie Hill Vice Chair 4.00 0.00 X X 0 0 0 Arthur Bart-Williams Secretary 4.00 0.00 X X 0 0 0 Bill Wadsworth Treasurer 4.00 0.00 X X 0 0 0 Dawn Block Director 2.00 0.00 X 0 0 0 Charles Lewis IV Director 2.00 0.00 X 0 0 0 Stephanie Becker Director 2.00 0.00 X 0 0 0 Peggy Cabaniss Director 2.00 0.00 X 0 0 0 Jack Cortis Director 2.00 0.00 X 0 0 0 Steve Hutchcraft Director 2.00 0.00 X 0 0 0 Steve Kirby Director 2.00 0.00 X 0 0 0 Eileen McCauley Director 2.00 0.00 X 0 0 0 Ted C Radosevich Director 2.00 0.00 X 0 0 0 Karen Sakata Director 2.00 0.00 X 0 0 0 Linus Eukel Executive Dir. 40.00 0.00 X 146363 0 7318 Jay Dean Creative Strat Dir 40.00 0.00 X 103000 0 17298 249363 24616 2 false true false 0 50167 2578697 225415 2628864 Grazing Revenue 110000 5647 5647 5647 63798 63798 0 0 0 0 204199 65992 138207 0 0 Other Income 110000 105 105 105 2836621 5752 63798 21955 21955 0 0 0 148526 118821 22279 7426 0 534324 221422 119663 193239 27957 13930 5811 8216 42556 21205 8846 12505 52816 26316 10979 15521 0 0 11410 11410 0 0 8317 8317 41049 350 15350 25349 0 48178 14495 19607 14076 26732 17325 951 8456 0 34200 17041 7109 10050 13834 10 10647 3177 0 16584 5701 9120 1763 0 0 11233 5597 2335 3301 48061 17712 19903 10446 Printing and Publications 130126 23031 16518 90577 Events 92531 378 8178 83975 Land stewardship 78428 78428 Postage and Shipping 45785 4634 13170 27981 -13862 36449 8981 -59292 1420740 644800 319174 456766 13974 134782 54 70042 110535 455000 85000 0 0 0 0 180646 220806 213328 124172 21448 89156 9816 1246383 992961 0 0 12464165 13588673 14037205 15646236 49226 87226 182508 49226 269734 X 12724580 14262794 1063399 913708 200000 200000 13987979 15376502 14037205 15646236 1415881 -27358 X false true X true false X 746121 1240033 1140464 1026571 2628864 6782053 0 0 746121 1240033 1140464 1026571 2628864 6782053 497397 6284656 29901 31041 19421 28687 63798 172848 0 60 60 6954961 1115292 0.90360 0.94610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false East Bay Parks & Recreation Distrct 2950 Peralta Oaks Court Oakland CA 94605 943333215 Yes East Bay Parks 2018 4200 Park Blvd 128 Oakland CA 94602 true true false true false true 2500 false false false 2500 false false Part II-B, Line 1i - Other Activities Description The Land Trust prepares and distributes its Newsletter in order to further the goals of the organization which are 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. X X X 3 21 1 true false 200000 4387 4387 200000 200000 6682 6682 200000 200000 15617 15617 200000 200000 1292 1292 200000 200000 2322 2322 200000 false false false 213328 124172 89156 89156 992961 Conservation land and easements 13406165 Right of Use asset 182508 13588673 Lease payable current 29542 Lease payable LT 152966 182508 X 2838815 65992 65992 2772823 63798 63798 2836621 1478415 65992 65992 1412423 8317 8317 1420740 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.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.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 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, 2019 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $65992 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Interest and dividends $28133 Net realized investment gains $35665 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $65992 X X X X X X X false Pure Muir Gala 204199 204199 16849 22788 26355 204199 204199 16849 22788 26355 65992 138207 true NBC Universal Media LLC PO Box 402971 Atlanta GA 30384 10000 0 Open Roads Founding Sponsorship 0 1 false false false false false false false false false false Linus Eukel Executive Dir. 146363 7318 153681 X 4 225415 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. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, 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 ATLEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. 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 FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN MARTINEZ, CALIFORNIA.