2025-09-19T05:19:22-07:00 2024-06-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-07-01 680194652 John Muir Land Trust prev Muir Heritage Land Trust JOHN 9252285460 PO Box 31 Martinez CA 94553 Linus Eukel Executive Director 9252285460 2025-09-19 true true Douglas Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z X Linus Eukel PO Box 31 Martinez CA 94553 9150688 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. 13 13 23 132 0 31049477 9068469 40931 5318 54308 76901 0 31144716 9150688 46810 22285 0 1753998 1809185 0 770011 29931652 5152263 31732460 6983733 -587744 2166955 53978303 60676541 402915 1062267 53575388 59614274 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 4922100 22285 5318 Conservation Activities:During the year ended June 30, 2023, 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 957535 Environmental Education and Outreach:Central to JMLT's mission is promoting environmental awareness among residents of the East Bay. We publish newsletters, booklets, and brochures that help everyone appreciate the profound relationship between close-to-home nature and human health and well-being. 5879635 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 true false true false false false false false false false false true false false false false false false false false true 16 0 true 23 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA X X X Neil Roscoe 9252285460 PO Box 31 Martinez CA 94553 Linus Eukel Exec Director 40.00 0.00 X 190194 0 37727 Neil Roscoe CFO 40.00 0.00 X 146867 0 34461 Melanie Hogan Develop Dir 40.00 0.00 131258 0 13189 Lisa Lomba Chief Adv Officer 40.00 0.00 116000 0 14288 James Wilson Stewardship Dir 40.00 0.00 105920 0 22684 Kathleen Stavis Director - Giving 40.00 0.00 102927 0 13412 Arthur Bart-Williams Chair 4.00 0.00 X X 0 0 0 Stephanie Becker Vice Chair 4.00 0.00 X X 0 0 0 Karen Sakata Secretary 4.00 0.00 X X 0 0 0 Bill Wadsworth Treasurer 4.00 0.00 X X 0 0 0 Katie Hill Director 2.00 0.00 X 0 0 0 Eliot Hudson Director 2.00 0.00 X 0 0 0 Tim Lipman Director 2.00 0.00 X 0 0 0 Ted Radosevich Director 2.00 0.00 X 0 0 0 Jerald Weintraub 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 Stephen Harvey Director 2.00 0.00 X 0 0 0 Dan Carl Director 2.00 0.00 X 0 0 0 793166 135761 6 false true false Meghan Mahler 4271 Treat Blvd Concord CA 94521 Graphic Design 154664 1 1074554 7993915 2093398 9068469 Grazing Revenue 110000 5318 5318 5318 76901 76901 0 0 0 0 0 0 0 0 9150688 5318 76901 22285 22285 0 0 0 378150 246557 112686 18907 0 1107367 673273 67151 366943 46001 28484 5569 11948 178559 110563 21616 46380 99108 61368 11998 25742 0 425 425 23344 23344 0 0 4443 4443 25878 8457 1000 16421 0 41258 25448 5135 10675 206546 127892 25005 53649 0 40686 25192 4926 10568 21398 11000 9153 1245 0 17999 16199 1800 0 0 61038 37795 7389 15854 10089 6247 1221 2621 Land acquisition and related 4038438 4038438 Printing and Publications 216962 106219 10353 100390 Land stewardship & operations 216734 216734 Events 83248 83248 143777 34236 22673 86868 6983733 5879635 334087 770011 300529 947390 365287 2161273 1049972 1112321 1459 0 0 0 0 0 831643 2364707 922432 361880 520354 560552 1649522 735664 0 0 0 49259537 52794634 53978303 60676541 297797 985207 40000 20000 65118 57060 402915 1062267 X 50264348 55974623 3311040 3639651 53575388 59614274 53978303 60676541 X 2166955 78424 3793507 X X false true X true false X 4717683 6474419 5342257 4883642 9068469 30486470 0 0 4717683 6474419 5342257 4883642 9068469 30486470 1454275 29032195 9754 167 14884 54308 76901 156014 0 0 30642484 182802 0.94740 0.94110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 5 91 1 true false 941880 101209 1043089 891348 50532 941880 200000 794575 -103227 891348 200000 167 167 200000 200000 702 702 200000 0.95000 0.05000 false false false 101236 408 100828 821196 361472 459724 560552 Conservation land and easements 52737574 Right of Use asset 57060 52794634 Lease payable current 38040 Lease payablel long term 19020 57060 X 9254738 78424 30069 108493 9146245 4443 4443 9150688 6979290 6979290 4443 4443 6983733 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. 98.7 acres of undeveloped land in Danville, Contra Costa County permanently protected from further development.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.* Magee PreservieThe easement protects 98.7 acres of undeveloped land in Danville, Contra Costa County from further development, and provides for public access on previously established trails.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - The values 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 net assets with donor restrictions - in perpetuity, 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, 2024 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 Change in unamortized discount $30069 true NBC Universal Media LLC PO Box 402971 Atlanta GA 30384 141682529 17000 0 Open Roads Founding Sponsorship 0 1 false false false false false false false false false Linus Eukel Exec Director 190194 10588 27139 227921 Neil Roscoe CFO 146867 8319 26142 181328 X 2 22573 FMV X 1 1417825 FMV X 2 653000 Appraisal 1 false false false Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. 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, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management 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, Section B, Line 15a 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, Section B, Line 15b Compensation of other personnel and highly compensated 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, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Cancellation of grants = -$275000 Form 990, Part XI, Line 9 Capitalization of land acquisition and related costs = $4038438 Form 990, Part XI, Line 9 Change in unamortized discount = $30069 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. Amended Explanation Subsequent to filing the original tax return, John Muir Land Trust underwent an audit of its June 30, 2024 financial statements. Upon conclusion of the examination, the independent accounting firm posted entries and made certain other adjustments which impacted previously reported revenues, expenses, assets, liabilities, and net assets. Accordingly, management determined it was necessary to prepare and file an amended tax return.