JOHN MUIR LAND TRUST: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- JOHN MUIR LAND TRUST (EIN 68-0194652)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201831359349313798
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-15T17:09:54-07:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Regalia & Associates CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 Town Country Dr Ste K | AddressLine1Txt |
| City | Danville | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94526 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680194652 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muir Heritage Land Trust | BusinessNameLine1Txt |
| Business Name Line2 | now John Muir Land Trust | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUIR | BusinessNameControlTxt |
| Phone | 9252285460 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2452 | AddressLine1Txt |
| City | Martinez | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94553 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Linus Eukel | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2018-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Douglas W Regalia | PreparerPersonNm |
| PTIN | P00186389 | PTIN |
| Phone | 9253140390 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Linus Eukel | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2452 | AddressLine1Txt |
| City | Martinez | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94553 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,310,371 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.jmlt.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Muir Heritage Land Trust protects and cares for open space, ranches, farms, parkland, and shoreline in Contra Costa County. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,240,033 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,140,464 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,923 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,549 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,041 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,421 | CYInvestmentIncomeAmt |
| PY Other Revenue | $80,088 | PYOtherRevenueAmt |
| CY Other Revenue | $59,322 | CYOtherRevenueAmt |
| PY Total Revenue | $1,367,085 | PYTotalRevenueAmt |
| CY Total Revenue | $1,227,756 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $488,060 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $578,017 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $309,296 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $666,997 | PYOtherExpensesAmt |
| CY Other Expenses | $746,872 | CYOtherExpensesAmt |
| PY Total Expenses | $1,155,057 | PYTotalExpensesAmt |
| CY Total Expenses | $1,324,889 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $212,028 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$97,133 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,105,554 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,061,666 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,655 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $72,998 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,039,899 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,988,668 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $653,746 | ExpenseAmt |
| Revenue | $8,996 | RevenueAmt |
| Desc | During the year ended June 30, 2017, 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 | Desc |
| Total Program Service Expenses | $653,746 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Linus Eukel | PersonNm |
| Phone | 9252285460 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 2452 | AddressLine1Txt |
| City | Martinez | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94553 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Dawn Block | |||||||
| Chair | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eliot Hudson | |||||||
| Vice Chair | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Arthur Bart-Williams | |||||||
| Secretary | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bill Wadsworth | |||||||
| Treasurer | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Peggy Cabaniss | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Katie Hill | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Hutchcraft | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Steven Kirby | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Charles Lewis IV | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Joseph A Ovick | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ted Radosevich | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Linus Eukel | |||||||
| Exec Director | 40.00 | 0.00 | Yes (X) | $140,000 | $0 | $9,250 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $140,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $9,250 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $69,145 | GovernmentGrantsAmt |
| All Other Contributions | $1,071,319 | AllOtherContributionsAmt |
| Noncash Contributions | $93,162 | NoncashContributionsAmt |
| Total Contributions | $1,140,464 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Grazing Revenue | Desc |
| Total Revenue Column | $8,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,549 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,549 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,421 | TotalRevenueColumnAmt |
| Exclusion | $19,421 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $141,490 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $82,615 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,875 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Total Revenue Column | $447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $447 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $447 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,227,756 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,996 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $19,421 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,000 | TotalAmt |
| Program Services | $113,400 | ProgramServicesAmt |
| Management And General | $19,600 | ManagementAndGeneralAmt |
| Fundraising | $7,000 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,604 | TotalAmt |
| Program Services | $127,118 | ProgramServicesAmt |
| Management And General | $91,647 | ManagementAndGeneralAmt |
| Fundraising | $137,839 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,403 | TotalAmt |
| Program Services | $5,333 | ProgramServicesAmt |
| Management And General | $1,334 | ManagementAndGeneralAmt |
| Fundraising | $1,736 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,439 | TotalAmt |
| Program Services | $19,951 | ProgramServicesAmt |
| Management And General | $4,990 | ManagementAndGeneralAmt |
| Fundraising | $6,498 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,571 | TotalAmt |
| Program Services | $26,381 | ProgramServicesAmt |
| Management And General | $6,599 | ManagementAndGeneralAmt |
| Fundraising | $8,591 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,326 | TotalAmt |
| Program Services | $6,410 | ProgramServicesAmt |
| Management And General | $103,766 | ManagementAndGeneralAmt |
| Fundraising | $10,150 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,919 | TotalAmt |
| Program Services | $29,505 | ProgramServicesAmt |
| Management And General | $13,647 | ManagementAndGeneralAmt |
| Fundraising | $17,767 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,351 | TotalAmt |
| Program Services | $7,435 | ProgramServicesAmt |
| Management And General | $3,439 | ManagementAndGeneralAmt |
| Fundraising | $4,477 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,100 | TotalAmt |
| Program Services | $15,547 | ProgramServicesAmt |
| Management And General | $7,191 | ManagementAndGeneralAmt |
| Fundraising | $9,362 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,765 | TotalAmt |
| Program Services | $9,088 | ProgramServicesAmt |
| Management And General | $4,204 | ManagementAndGeneralAmt |
| Fundraising | $5,473 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,586 | TotalAmt |
| Program Services | $6,047 | ProgramServicesAmt |
| Management And General | $19,521 | ManagementAndGeneralAmt |
| Fundraising | $6,018 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,000 | TotalAmt |
| Program Services | $7,749 | ProgramServicesAmt |
| Management And General | $3,584 | ManagementAndGeneralAmt |
| Fundraising | $4,667 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,393 | TotalAmt |
| Program Services | $7,946 | ProgramServicesAmt |
| Management And General | $2,958 | ManagementAndGeneralAmt |
| Fundraising | $4,489 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Printing and Publications | $156,053 | $67,912 | $29,118 | $59,023 |
| Events | $115,122 | $6,447 | $26,060 | $82,615 |
| Land stewardship | $111,042 | $111,042 | ||
| Postage and Shipping | $70,116 | $33,959 | $15,721 | $20,436 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$15,901 | TotalAmt |
| Program Services | $52,476 | ProgramServicesAmt |
| Management And General | $8,468 | ManagementAndGeneralAmt |
| Fundraising | -$76,845 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,324,889 | TotalAmt |
| Program Services | $653,746 | ProgramServicesAmt |
| Management And General | $361,847 | ManagementAndGeneralAmt |
| Fundraising | $309,296 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,331 | BOYAmt |
| EOY | $31,958 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83 | BOYAmt |
| EOY | $155,076 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,249 | BOYAmt |
| EOY | $14,901 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,225 | BOYAmt |
| EOY | $80,217 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $134,387 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $101,026 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,934 | BOYAmt |
| EOY | $33,361 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $836,567 | BOYAmt |
| EOY | $1,281,988 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,464,165 | BOYAmt |
| EOY | $12,464,165 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,105,554 | BOYAmt |
| EOY | $14,061,666 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,655 | BOYAmt |
| EOY | $72,998 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,655 | BOYAmt |
| EOY | $72,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,293,562 | BOYAmt |
| EOY | $12,551,518 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $546,337 | BOYAmt |
| EOY | $1,237,150 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,039,899 | BOYAmt |
| EOY | $13,988,668 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,105,554 | BOYAmt |
| EOY | $14,061,666 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$97,133 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $45,902 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $453,896 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $738,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $746,121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,240,033 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,140,464 | CurrentTaxYearAmt |
| Total | $4,318,736 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $453,896 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $738,222 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $746,121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,240,033 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,140,464 | CurrentTaxYearAmt |
| Total | $4,318,736 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $207,918 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,110,818 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,737 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,060 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,041 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,421 | CurrentTaxYearAmt |
| Total | $109,160 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $60 | CurrentTaxYearMinus2YearsAmt |
| Total | $60 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,427,956 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $894,182 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92840 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 3 | TotalEasementsCnt |
| Total Acreage | 18 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,617 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$15,617 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,292 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$1,292 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,322 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$2,322 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,581 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$8,581 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $200,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,940 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$8,940 | OtherExpendituresAmt |
| End Year Balance | $200,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,387 | OtherCostOrOtherBasisAmt |
| Depreciation | $101,026 | DepreciationAmt |
| Book Value | $33,361 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,361 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $1,281,988 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Conservation land and easements | Desc |
| Book Value | $12,464,165 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,464,165 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,290,950 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $82,615 | OtherRevenueAmt |
| Revenue Not Reported | $82,615 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,208,335 | RevenueSubtotalAmt |
| Other Revenues Not Included | $19,421 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $19,421 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,227,756 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,407,504 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $82,615 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $82,615 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,324,889 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,324,889 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2017 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 $82615 |
| Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S | Interest and dividends $18979 Net realized investment gains $442 |
| Part XII, Line 2d: Other expenses and losses per audited F/S | Special Events Expenses $82615 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Pure Muir Gala | Event1Nm |
| Gross Receipts Event1 | $141,490 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $141,490 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $4,119 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,387 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,653 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $72,456 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $141,490 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $141,490 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,119 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,387 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,653 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $72,456 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $82,615 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $58,875 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Board Member | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Board Member | RelationshipDescriptionTxt |
| Transaction | Develop phone app | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | Related Party TransactionDuring the year ended June 30, 2016, the Land Trust paid $62,500 to a company owned by a board member to develop the Land Trusts mobile platform. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $84,977 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Auction Items | Desc |
| Contribution | 40 | ContributionCnt |
| Noncash Contributions Rpt F990 | $8,185 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |