2017-05-15T15:39:31-05:00 2016-06-30 480567703 KCOE ISOM LLP 3013 CERES AVENUE CHICO CA 95973 990 2015-07-01 680216430 NORTHERN CALIFORNIA REGIONAL LAND TRUST NORT 5308947738 580 VALLOMBROSA AVE CHICO CA 95926 GERALD ARMOUR TREASURER 5308947738 2017-05-03 1 ROXIE M AZPARREN P01272884 5308916474 2017-05-03 2015 2021-01-29 14:40:06Z X JOHN W HUNT 580 VALLOMBROSA AVE CHICO CA 95926 697568 0 X WWW.LANDCONSERVATION.ORG X 1990 CA TO ASSIST NORTHERN CALIFORNIA LANDOWNERS AND PUBLIC AGENCIES IN THE VOLUNTARY PROTECTION OF LAND AND OTHER NATURAL RESOURCES. 6 6 7 6 0 0 27360 15911 343240 269750 89453 39324 -6632 -3434 453421 321551 0 0 0 0 223827 196865 0 0 20843 116822 82437 340649 279302 112772 42249 2575879 2560219 301630 276577 2274249 2283642 CONSERVATION OF AGRICULTURAL LANDS, OPEN SPACE, WILDLIFE HABITAT AND NATURAL RESOURCES WITHIN BUTTE, GLENN, AND TEHAMA COUNTIES IN CALIFORNIA. 0 0 143571 269750 THE ORGANIZATION ACQUIRES, HOLDS, MANAGES, AND DIRECTS THE DISPOSITION OF LAND IN A MANNER DESIGNED TO PRESERVE, PROTECT, AND ENHANCE THE NATURAL, AGRICULTURAL, HISTORICAL, ENVIRONMENTAL, WILDLIFE, AND RECREATIONAL VALUES OF SUCH LANDS. ADDITIONAL ACTIVITIES INCLUDE THE EDUCATION OF THE PUBLIC ON MATTERS RELATING TO LAND USE, PLANNING FOR PRESERVATION AND CONSERVATION PURPOSES, AND ENCOURAGEMENT OF SOUND PUBLIC AND PRIVATE CONSERVATION PRACTICES WITH RESPECT TO LAND AND WATER RESOURCES. 143571 1 0 0 0 0 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 7 1 0 0 0 0 0 1 1 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X JODIE ILES 5308947738 580 VALLOMBROSA AVE CHICO CA 95926 KRISTINA SCHIERENBECK PRESIDENT 2.00 X X 0 0 0 GERALD L ARMOUR TREASURER 2.00 X X 0 0 0 RICHARD HARRIMAN SECRETARY 2.00 X X 0 0 0 BURT BUNDY DIRECTOR 2.00 X 0 0 0 BERT OWENS DIRECTOR 2.00 X 0 0 0 TOD KIMMELSHUE VICE PRESIDENT 2.00 X X 0 0 0 JOHN HUNT EXECUTIVE DIRECTOR 40.00 X 44561 0 6363 44561 0 6363 0 0 0 0 0 6225 9686 15911 PROJECT MANAGEMENT 900099 214438 214438 EASEMENT ENDOWMENTS 813312 29189 29189 BUY FRESH BUY LOCAL 511190 21869 21869 STEWARDSHIP 900099 4254 4254 269750 40996 40996 362316 363988 -1672 -1672 -1672 7970 6225 12029 -4059 -4059 625 0 625 625 321551 269750 0 35890 62393 43675 15597 3121 98763 55677 38592 4494 18798 5550 12589 659 16911 10361 5754 796 9236 9236 2188 1938 250 5775 5775 13362 7678 2889 2795 1987 540 1447 11859 1150 8257 2452 10245 152 10093 4892 1615 427 2850 2854 60 2794 95 95 1118 1118 9171 1640 7531 REPAIRS/MAINTENANCE 4317 1823 775 1719 DUES/SUBSCRIPTIONS 3860 3350 510 MISCELLANEOUS 1478 1358 120 279302 143571 114888 20843 47914 155175 200 200 136935 25393 3363 2242 1095344 8777 1086924 1086567 1292731 1283027 7812 7615 2575879 2560219 18706 9995 282924 16582 0 250000 301630 276577 X 1182067 1157438 6931 1092182 1119273 2274249 2283642 2575879 2560219 42249 -32856 0 X X 1 X 0 1 0 X 66990 34389 33146 27360 15911 177796 729289 475360 447807 340896 269750 2263102 4495 13468 9380 4470 0 31813 800774 523217 490333 372726 285661 2472711 0 0 0 2472711 17187 15686 33727 49750 40996 157346 17187 15686 33727 49750 40996 157346 8996 280 4260 8595 22131 817961 547899 524340 426736 335252 2652188 0.93230 0.95030 0.05930 0.04380 X X X X 28 15760.00 1 1 518.00 25544 2135691 27029 -668 33800 2128252 2107884 96979 1938 71110 2135691 1888615 165952 110652 57335 2107884 1789889 122696 51964 67518 8416 1888615 185618 1612156 7885 1789889 0.47080 0.52590 0.00330 1 0 1085000 1085000 10344 8777 1567 1086567 AMOUNTS HELD FOR OTHERS 250000 250000 X PART II, LINE 5: MONITORING IS A PROGRAM OF REGULARLY INSPECTING AND DOCUMENTING THE CONDITIONS OF AN EASEMENT PROPERTY TO ENSURE THAT THE CONSERVATION VALUES ARE PROTECTED OVER TIME, AS SPECIFIED AND DOCUMENTED BY THE CONSERVATION EASEMENT, BASELINE CONDITION REPORT, LONG-TERM MANAGEMENT PLAN/HABITAT MANAGEMENT PLAN, AND THE PURPOSES OF THE GRANT AS APPLICABLE. NCRLT MONITORING PROCEDURES AND METHODS ARE ALWAYS CONSISTENT WITH THE TERMS AND CONDITIONS OF THE CONSERVATION EASEMENT AND SUFFICIENT TO COVER THE ENTIRE PROPERTY. EVERY EASEMENT HAS ITS OWN TERMS AND CONDITIONS AND IS INCLUDED WITH EACH DOCUMENT. PART II, LINE 9: THE ORGANIZATION ACQUIRES LAND CONSERVATION EASEMENTS THROUGH PURCHASE AND DONATIONS AS CHARITABLE CONTRIBUTIONS. THE LAND CONSERVATION EASEMENTS ARE NOT RECORDED AS ASSETS ON THE ORGANIZATION'S BALANCE SHEET SINCE THE PROPERTY RIGHTS GRANTED TO THE ORGANIZATION ARE RESTRICTED, CANNOT BE SOLD, AND CONVEY ONLY THE RIGHT TO RESTRICT THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE TRUST. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN ITS CURRENT NATURAL, AGRICULTURAL, SCENIC OR RECREATIONAL STATE. FOR LAND CONSERVATION EASEMENTS ACQUIRED BY PURCHASE, THE ORGANIZATION RECORDS THE PURCHASE PRICE AS A PROGRAM EXPENSE. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR THE ACQUISITION, RESTORATION, AND STEWARDSHIP OF LANDS IN CALIFORNIA. PART X, LINE 2: FASB ASC 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN. IN ADDITION, FASB ASC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES, AND TRANSITION. THE ORGANIZATION PRESENTLY RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX EFFECTS BY APPLYING FASB ASC 450, CONTINGENCIES. SCHEDULE D, PART V THE PERMANENTLY RESTRICTED ENDOWMENT BALANCE INCLUDES A $1,085,000 LAND HOLDING. THE LAND IS TO BE HELD IN PERPETUITY. ALTHOUGH PERMANENTLY RESTRICTED, IT IS NOT INCLUDED WITH THE ORGANIZATION'S PERMANENTLY RESTRICTED ENDOWMENT FUNDS AS NOTED ON PART V OF SCHEDULE D. THE ENDOWMENT FUNDS INCLUDED ON PART V OF SCHEDULE D ONLY INCLUDE THE INCOME-PRODUCING ENDOWMENTS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS CLOSELY REVIEWED BY THE EXECUTIVE ASSISTANT AND TREASURER. IT IS THEN PRESENTED TO THE BOARD FOR EXAMINATION AND APPROVAL BEFORE IT IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST FORM. EACH BOARD MEMBER IS REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE COMMITTEE AND/OR BOARD MEMBERS INFORMALLY SURVEYED LOCAL NON-PROFITS AND SIMILAR LAND TRUST ORGANIZATIONS WITHIN THE REGION OF CALIFORNIA FOR TYPICAL COMPENSATION FOR LIKE POSITIONS AND RESPONSIBILITIES, ALONG WITH CANDIDATES' SKILLS, EXPERIENCE, AND OTHER PERTINENT EMPLOYMENT QUALIFICATIONS TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION'S ANNUAL REPORT IS ALSO MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE TAX FORM 990 IS AVAILABLE ON THE CA SECRETARY OF STATE WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.