2015-05-15T17:08:29-05:00 2014-06-30 480567703 KCOE ISOM LLP 3013 CERES AVENUE CHICO CA 95973 990 2013-07-01 680216430 NORTHERN CALIFORNIA REGIONAL LAND TRUST NORT 5308947738 167 EAST THIRD AVENUE CHICO CA 95926 GERALD ARMOUR TREASURER 5308947738 2015-05-12 1 LORI PARRIS P00308846 5308916474 2015-05-12 2013 2016-03-07 17:11:31Z KRISTINA SCHIERENBECK 167 EAST THIRD AVENUE CHICO CA 95926 614478 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. 8 8 4 2 380 0 34389 33146 484356 448187 22255 46477 -9289 -6098 531711 521712 0 0 0 0 191984 209447 0 0 19759 269304 112599 461288 322046 70423 199666 1987029 2372278 31133 143120 1955896 2229158 CONSERVATION OF AGRICULTURAL LANDS, OPEN SPACE, WILDLIFE HABITAT AND NATURAL RESOURCES WITHIN BUTTE, GLENN, AND TEHAMA COUNTIES IN CALIFORNIA. 0 0 227980 447807 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. 227980 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 6 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X ANGIE CARPENTER 5308947738 167 EAST THIRD AVENUE CHICO CA 95926 TOD KIMMELSHUE PRESIDENT 6.00 X X 0 0 0 KRISTINA SCHIERENBECK VICE PRESIDENT 6.00 X X 0 0 0 GERALD ARMOUR TREASURER 6.00 X X 0 0 0 RICHARD HARRIMAN SECRETARY 6.00 X X 0 0 0 COLLEEN HATFIELD DIRECTOR 6.00 X 0 0 0 BURT BUNDY DIRECTOR 6.00 X 0 0 0 JAKE BRIMLOW DIRECTOR 6.00 X 0 0 0 BERT OWNES DIRECTOR 6.00 X 0 0 0 JOHN HUNT EXECUTIVE DIRECTOR 40.00 X 40725 0 4670 40725 0 4670 0 0 0 0 0 7361 25785 921 33146 EASEMENT ENDOWMENTS 813312 200666 200666 BUY FRESH BUY LOCAL 511190 127107 126727 380 PROJECT MANAGEMENT 900099 113750 113750 STEWARDSHIP 900099 6664 6664 448187 33727 33727 90038 77288 12750 12750 12750 8115 7361 13628 -5513 -5513 1265 1850 -585 -585 521712 447807 380 40379 X 48910 34022 7290 7598 130441 105032 22121 3288 14392 11081 2800 511 15704 12379 2400 925 1531 1531 6913 6913 35768 33924 1379 465 550 300 250 26510 13378 10471 2661 8104 2060 5894 150 4578 3181 416 981 1474 799 675 482 482 1917 1917 10526 3106 7420 REPAIRS/MAINTENANCE 6946 4509 1541 896 DUES/SUBSCRIPTIONS 5306 239 4642 425 TAX/LICENSES/PERMITS 1960 522 504 934 OTHER EXPENSES 34 34 322046 227980 74307 19759 28562 54864 60675 11104 60854 100895 3558 4484 1094583 6162 1090338 1088421 736838 1104661 6204 7849 1987029 2372278 10735 11248 15481 122450 4917 9422 31133 143120 X 864692 1136939 1091204 1092219 1955896 2229158 1987029 2372278 X 199666 76706 -3110 0 X X 1 X 0 1 0 X 24764 31255 66990 34389 33146 190544 135293 477459 729289 475360 447807 2265208 9941 4495 13468 9380 37284 160057 518655 800774 523217 490333 2493036 0 0 0 2493036 2490 8231 17187 15686 33727 77321 2490 8231 17187 15686 33727 77321 2430 8996 280 11706 901 901 162547 530217 817961 547899 524340 2582964 0.96520 0.97290 0.02990 0.02150 X X X X 27 15541.00 0 0 0 1 1 650.00 36332 803616 251791 123100 136246 19377 1022884 704890 122696 51964 67518 8416 803616 480700 303967 6266 78460 7583 704890 0.99000 0.01000 0.00000 1 0 1085000 1085000 9583 6162 3421 1088421 GVB LINE OF CREDIT 9422 9422 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, DISCLOSURE, AND TRANSITION. THE ORGANIZATION PRESENTLY RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENTS 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 A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. ALL COMMITTEES REPORT BACK TO THE BOARD. 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 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. FORM 990, PART IX, LINE 11G OTHER OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 33,924. MANAGEMENT AND GENERAL EXPENSES 1,379. FUNDRAISING EXPENSES 465. TOTAL EXPENSES 35,768. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED. FORM 990, PART XI, LINE 8 THE ORGANIZATION'S JUNE 30, 2013 FINANCIAL STATEMENTS WERE REVIEWED AFTER THE JUNE 30, 2013 TAX RETURN WAS PREPARED, AND AN ADJUSTMENT WAS MADE TO THE NET ASSETS. THE ADJUSTMENT HAD THE EFFECT OF INCREASING LIABILITIES AT JUNE 30, 2013 AND REDUCING NET ASSETS FOR THE YEAR ENDED JUNE 30, 2013 BY $3,110.