2015-11-13T13:40:25-08:00 2014-12-31 Katz Cassidy An Accountancy Corporation 11400 W Olympic Blvd Suite 1050 Los Angeles CA 90064 990 2014-01-01 680359676 OCCIDENTAL ARTS AND ECOLOGY CENTER OCCI 7078741557 15290 COLEMAN VALLEY ROAD OCCIDENTAL CA 95465 DAVE HENSON Executive Director 2015-11-11 true NEAL M KATZ P01053915 3104776300 2014 2016-02-25 16:41:14Z 5386434 false false X www.oaec.org X 1995 CA Preserve and restore native AND AGRICULTURAL biodiversity and healthy ecosystems, with a particular focus on the Northern California bioregion. 12 7 54 100 0 1270342 3697327 433146 488626 -3299 1796 10363 26013 1710552 4213762 0 0 1008987 1356228 0 232741 650530 681745 1659517 2037973 51035 2175789 1255815 3753927 305587 327910 950228 3426017 X Preserve and restore native AND AGRICULTURAL biodiversity and healthy ecosystems, with a particular focus on the Northern California bioregion. Preserve and propagate biodiversity in open-pollinated and heirloom varieties of food, fiber and medicinal agricultural crops. Support appropriate-scale ecological farming and sustainable local food systems. Cultivate ecological literacy, especially within watershed communities and in public schools. Create and model sustainable, local, practical alternatives to global corporatization and the economic paradigm that is dependent on growth and consumption. false false 594585 OTHER PROGRAMS NONE OF WHICH ARE AS LARGE AS THE THREE LARGEST PROGRAMS OAEC has eight other major program areas:1. School garden program 2. Water institute 3. Ecological Agriculture Program 4. Intentional Communities Program 5. Movement Generation Justice and Ecology Program 6. performance arts Program 7. FIGR Traditional Environmental Knowledge Program 8. Wildlands Biodiversity Program Each of our programs uses the same methods and strategies to achieve our public benefit mission, including:1. OAEC Conducts Participatory Research and Demonstration to Model Community-Based Solutions: We research and demonstrate ecological, cultural and economic sustainability in human settlement patterns, including land management, water management, agriculture, food systems and built infrastructure. We strive to practice what we teach, making our research and program work transparent, open for critique and adaptive to change. 2. OAEC Educates Individuals, but Focuses on Training and Supporting Whole Communities:OAEC's programs train and build capacity in diverse communities so they can self-organize to solve their own complex ecological, economic and cultural problems. Through our courses, training programs and campaigns, we also teach thousands of individuals each year practical sustainable living skills they can integrate into their workplaces, communities and lives. We use many different participatory training and evaluation methodologies to most effectively stimulate deep changes in the actions of individuals and communities. 3. OAEC Builds Coalitions to Organize and Advocate for Positive Social ChangeWe organize people and communities around strategic campaigns to support the restoration and stewardship of healthy ecosystems, biological diversity and human communities. We bring together diverse sectors of communities into coalitions to craft community-based, ecologically and economically viable solutions to pressing bioregional problems. We choose the issues for our campaigns based on those that are most likely to affect deep and lasting change; those that will stop persistent problems and create sustainable alternatives. 424321 369946 Exempt Purpose Achievements in 2014:OAECs California Climate and Agriculture Network (CalCAN) is a statewide network of sustainable agriculture organizations, including: Occidental Arts and Ecology Center, California Certified Organic Farmers, Center for Food Safety, Community Alliance with Family Farmers, and Ecological Farming Association. The following is a summary of activities carried out in 2014 by the CalCAN program:A. Cap-and-Trade Revenue for Sustainable AgricultureCalCAN and its allies were the leading voices advocating for cap and trade auction proceeds investment in sustainable agriculture and farmland conservation solutions to climate change. In 2014, we used a combination of tactics to educate policymakers about the value of investing in agricultures climate solutions, including sign on letters with other advocacy organizations, coalition letters from CalCAN, testimony at hearings, meetings with legislative and agency staff, and media articles making the case.We also worked on two policy papers (both released in 2015): one outlining the design elements of a California agriculture and climate change program funded by cap-and-trade investments in on-farm practices, and the other a set of recommendations to the Governor on policy tools to support and incentivize a broad range of contributions possible in agriculture to addressing the climate crisis, including cap-and-trade investments.B. Farmland ProtectionCalCAN co-sponsored the Farmland Conservation Strategy Act (AB 1961) which would have required that counties with significant farmland resources inventory their agricultural lands and describe their goals and policies to retain farmland and mitigate for its loss, compiling that information on the county website. AB 1961 was crafted after a public hearing (which CalCAN helped organize and testified at), round table discussion and many months of talks with county government associations and the California Farm Bureau Federation which supported it. However, AB 1961 was held over, and our focus shifted in the latter part of 2014 to advocating for cap-and-trade funding for a new Sustainable Agricultural Lands Conservation Program. We convened meetings with numerous land trust, agriculture and environmental organizations to discuss the new program guidelines and drafted public comment on behalf of the group. We also met several times with staff involved in implementing the program in the Natural Resources Agency, the Strategic Growth Council and the Governors office.C. Renewable Energy & Energy/Water EfficiencyCalCANs work on renewable energy is focused on Californias Net Energy Metering (NEM) program. We influenced the implementation of Senate Bill 594 that allows renewable energy generators to use excess energy produced on one electrical meter to be credited against other meters. CalCAN joined with our conventional agriculture and solar industry allies to deflect multiple attempts by the utilities to weaken or delay meter aggregation. We continue to watchdog the process as farmers begin to take advantage of the new rules, and are providing information and education to early users of the new rule.Following the passage of Assembly Bill 327 that directs the California Public Utilities Commission to redesign NEM, CalCAN worked to represent the interests of small and medium-scale agricultural producers throughout the process. Decisions made about the program will significantly impact the cost-effectiveness and practicality of distributed renewable energy generation, with broad implications from electricity costs to greenhouse gas emissions. D. On-Farm Water ConservationCalifornias severe drought led to several water policy efforts late in the 2014 legislative year. We successfully advocated for the inclusion of $100 million for water use efficiency projects in agricultural and urban areas in a bill the legislature passed to put a large water bond measure on Californias ballot in November. We also supported a bill that would require groundwater monitoring and management in the state, one of the last in the arid West to address this important issue. Finally, we have met with and submitted comment to CDFA to encourage improvements in their new cap-and-trade funded State Water Efficiency and Enhancement Program.E. Agricultural Climate Adaptation PolicyIn 2014, the California Natural Resources Agency released its final Safeguarding California update to the 2009 Climate Change Adaptation Plan. This document, along with a few others, will guide agencies work on issues of climate adaptation over the next several years. The final Plan incorporated a number of CalCANs suggestions by better recognize the diversity of agricultural systems in the state, the role of sustainable and organic agricultural practices, and the contributions of technical assistance providers such as the RCDs and UC Cooperative Extension. The Natural Resources Agency is also coordinating the states Fourth Climate Assessment, which will allocate $5 million to evaluate the states vulnerabilities to climate change as well as possible management actions to address its impacts. We provided input at each opportunity for public comment.F. Network Building and Leadership CultivationIn addition to our policy campaigns, CalCAN uses a number of tactics to build our base and cultivate new leaders from the agriculture, environmental and food systems arenas to take action on our initiatives. Tactics include:Maintaining a website, blog and monthly newsletter.Hosting the California Climate & Agriculture Summit (every two years) Brings together diverse stakeholders including growers, researchers, ag professionals and advocates.Organizing farm field trips We typically offer 2-3 per year.Telling farmer stories In the form of short profiles of farmer leaders in our newsletter, longer farmer profiles in fact sheet or video form.Preparation of a fact sheet on agricultures climate solutions (released early in 2015).Media stories We typically place 10 to 15 op eds, letters-to-the editor, quotes or blogs annually on our campaign topics, often authored by farmer advisors and other partners.Sign on letters, meetings with legislative offices We organize meetings and comment letters to educate policymakers about CalCAN issues and positions and rely on participation from constituents to enhance our impact. 200703 89415 Mother Garden Biodiversity Programs exempt purpose achievements in 2014 included: A. The OAEC Mother Garden stewards a large and rare collection of ornamental plants and food crops, while serving as an open-air classroom to demonstrate organic horticultural diversity. To ensure that all future horticultural operations at the site are free of synthetic chemicals, and in participating in the California Certified Organic Farmers (CCOF) certification program, a permanent agricultural easement has been placed on OAECs organic gardens by the Sonoma Land Trust in 1994. B. OAEC's primary horticultural research work is in the area of bio-intensive gardening. We aim to cultivate healthy diverse soil and garden ecosystems that are highly productive and less susceptible to harmful insects, viruses, fungi and bacteria. OAEC has shown that the fertility of marginally productive soil can be enlivened and enriched without mechanized farm equipment and chemical inputs, and with a minimum of organic inputs from outside the system. The site demonstrates, for students and the visiting public, an array of horticultural methodologies that are sustainable and enhance the vitality of the land where they are implemented.C. Over many years, we have gathered some 3,000 varieties of annual ornamental plants and food crops, and maintain a diverse collection of 1,000 edible, medicinal and ornamental perennials including hundreds of heirloom and unusual fruits. The seed saving efforts of the OAEC gardens have focused on preserving the genetic heritage of ornamentals and cultivars through trialing and growing out for seed and vegetative propagation varieties that are well suited to the temperate conditions of coastal Northern California. D. OAEC's research is shared with others through our public education efforts. Throughout the year, the Center teaches numerous daylong to 2-week long workshops in which participants learn practical skills on how to grow and save seed, garden design, bio-intensive techniques, plant selection, soil fertility management, and composting. OAEC instructors also provide presentations and workshops at major conferences, colleges and to horticultural groups around California. We are frequently invited to participate on radio shows and have been featured in many articles about horticulture and gardens.E. OAECs Horticultural Biodiversity Program disseminates extensive selections from our collection to thousands of gardeners at our dozen Biodiversity Plant Sales hosted annually at OAEC, and at seed exchanges that we sponsor for hundreds more gardeners and farmers at annual national conferences (such as the Ecological Farming Conference and the Bioneers Conference). We also provide tens of thousands of plants from our collection to more than 150 school gardens throughout Northern California, more than 50 community gardens in the urban centers of the Bay Area, and several dozen special gardens established at food banks, youth centers, womens shelters, and county jails. 123849 167444 1343458 true true false true false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true true false false false false false false false false false true 71 0 true 54 true false false false false false false false false 0 false false false false false false false false false false X 12 7 true false false false false false false true true false false true true true true true true true true false X DAVE HENSON 7078741557 15290 COLEMAN VALLEY ROAD OCCIDENTAL CA 95465 DAVID ATKIN Director 1.00 0.00 X 0 0 0 ROBERT McDONALD Director 1.00 0.00 X 0 0 0 LAUREN WEBSTER Director 1.00 0.00 X 0 0 0 DAVID BERMAN Director 1.00 0.00 X 0 0 0 KENDALL DUNNIGAN Secretary 40.00 0.00 X X 48919 0 4206 SUSAN McGOVERN Director 1.00 0.00 X 0 0 0 DAVE HENSON Director 40.00 0.00 X 62499 0 4206 DOUG GOSLING Director 40.00 0.00 X 47516 0 5489 BROCK DOLMAN President 40.00 0.00 X X 47196 0 3032 NICK ALLEN Director 1.00 0.00 X 0 0 0 MARTHA KOWALICK Director 1.00 0.00 X 0 0 0 ADAM WOLPERT Treasurer 6.80 0.00 X X 16100 0 0 222230 16933 0 false false false 0 11672 3685655 1011136 3697327 BOOK SALES 6315 6315 FOOD SALES 1678 1678 NURSERY SALES 91365 91365 STRATEGIC PART. TRAININGS 192420 192420 WORKSHOPS, EVENTS, ETC 195185 195185 1663 1663 488626 1169 1169 0 0 0 1173299 1161620 11052 11679 -11052 627 627 0 0 0 CONSULTING INCOME 26013 26013 26013 4213762 515266 1169 X 0 0 0 0 239163 154355 38941 45867 0 936314 526893 276124 133297 0 81909 46172 24104 11633 98842 57182 26662 14998 0 250 250 6585 6585 0 0 0 240299 240299 9025 9025 0 12402 6325 4217 1860 0 49902 35736 13145 1021 90020 73942 11156 4922 0 7684 7684 2850 2850 0 69958 69600 358 17932 9145 6097 2690 SUPPLIES 89296 51958 25908 11430 EQUIPMENT RENTAL 34209 34209 TELEPHONE 14495 7393 4928 2174 Printing and Publications 10473 5341 3561 1571 26365 8199 16888 1278 2037973 1343458 461774 232741 143629 1040386 82933 27401 300000 145840 0 0 0 0 0 1289859 283693 872441 1006166 150484 0 0 0 0 6328 1234134 1255815 3753927 4104 300000 300000 5587 23806 305587 327910 X 950228 1865966 1560051 950228 3426017 1255815 3753927 2175789 300000 X false true X true false X 994263 965622 1512925 1270342 3697327 8440479 0 0 994263 965622 1512925 1270342 3697327 8440479 2010923 6429556 539 692 3523 1702 1169 7625 0 32497 18502 10647 10363 26013 98022 8546126 1983854 0.75230 0.73330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 2349 32767 35116 2002857 2037973 251899 62975 false 206147 214995 232932 251899 905973 1358960 31101 31248 40710 35116 138175 51537 53749 58233 62975 226494 339741 7261 5911 10247 2349 25768 417980 65869 352111 651499 91512 559987 136269 111317 24952 84111 14995 69116 1006166 CONSTRUCTION IN PROGRESS 1231115 DEPOSITS 2023 EMPLOYEE ADVANCES IMS/CTE BARTER 996 1234134 ACCRUED VACATION PAYABLE 11676 CAFETERIA PLAN PAYABLE 9819 CREDIT CARDS PAYABLE 784 HEALTH REIMBURSEMENT ACCT 410 HEALTH SAVINGS ACCOUNT (HSA) 1117 23806 4224814 11052 11052 4213762 4213762 2049025 11052 11052 2037973 2037973 Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 loss on fixed assets disposed $11052 Part XII, Line 2d: Other expenses and losses per audited F/S loss on fixed assets disposed $11052 SOWING CIRCLE LLC LESSOR LESSEE SEE PART V false Schedule L, Part V Supplemental Information ATTACHMENT TO SCHEDULE L; PART IVa) Sowing Circle, LLC. b) The Sowing Circle LLC owns the 80 acre rural property at which the Occidental Arts and Ecology Center (OAEC) is based. OAEC leases the right to use the property and most of the buildings on it for conducting its tax exempt programs. The Sowing Circle LLC has 10 members, each with an equal percentage of ownership and decision making in the LLC. Of the 10 LLC members, 9 are on the board of directors of OAEC (and of those 9, five are also employed by OAEC. c) $37,050d) The annual lease fee charged to OAEC by Sowing Circle LLC was $37,050 in 2014. In the year 2000, OAEC hired an independent Certified General Appraiser (Campbell & Rhodes, Santa Rosa, CA) to appraise the fair market value of the lease that OAEC and Sowing Circle LLC had negotiated. The Appraiser determined that the fair market lease value in 2000 was $85,000. THE CURRENT ANNUAL LEASE OF $37,050 PAID BY OAEC TO THE SOWING CIRCLE LLC IS significantly less than the appraised fair market value the lease could command. Since 2000, the value of the lease has clearly increased considerably (as the Sowing Circle LLC has done major improvements to the leased land and buildings, as well as general appreciation of land values in our area). The Sowing Circle LLC's stated intention is to offer support to OAEC by keeping the lease fee lower than fair market value. The lease terms allow OAEC rights to use 95% of the 80 acre property for the tax exempt purposes of OAEC, including the use of:a. 4 acres of historically important biointensive gardens. The OAEC gardens is the 6th oldest Certified Organic Farm in California (which has over 2,000 certified farms).b. Two main entrances to the property, with roads and parking areas for up to 100 cars c. The 70 acre Wildlands Preserve of native prairie grass meadows and mixed oak, fir and redwood forest.d. Buildings, including:i. Meeting Room for 30+ii. Two office buildings which house 16 OAEC staff, each with their own deskiii. Kitchen and dining room (regularly feeding 20+ OAEC workshop participants each day)iv. Wood shopv. Arts studiovi. Overnight guest accommodations for up to 20 guests (in four separate buildings)vii. Seed storage room (for OAEC's collection of 3000 varieties of food and medicinal crops)viii.Large barnix. Storage buildingx. Outdoor theater (seats 150)xi. Two production greenhousesxii. Two propagation hoop housesxiii.Outdoor plant nurseryxiv. Dozens of outdoor chairs, benches and picnic tablesxv. 6 acre-foot pond, with a solar powered pump and 1/8 mile of piping which provides year-round water supply for OAEC's gardensxvi. Two bath houses for workshop participants, including a hot tub and cedar saunaxvii. Seven toilets / bathroomsxviii.Extensive electrical, propane, potable water, sewage disposal, and other infrastructure to serve the above listed buildingsxix. Various other out-buildings associated with OAEC's gardens and outdoor classrooms X 1 1011136 MARKET false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: OTHER PROGRAMS NONE OF WHICH ARE AS LARGE AS THE THREE LARGEST PROGRAMS OAEC has eight other major program areas:1. School garden program 2. Water institute 3. Ecological Agriculture Program 4. Intentional Communities Program 5. Movement Generation Justice and Ecology Program 6. performance arts Program 7. FIGR Traditional Environmental Knowledge Program 8. Wildlands Biodiversity Program Each of our programs uses the same methods and strategies to achieve our public benefit mission, including:1. OAEC Conducts Participatory Research and Demonstration to Model Community-Based Solutions: We research and demonstrate ecological, cultural and economic sustainability in human settlement patterns, including land management, water management, agriculture, food systems and built infrastructure. We strive to practice what we teach, making our research and program work transparent, open for critique and adaptive to change. 2. OAEC Educates Individuals, but Focuses on Training and Supporting Whole Communities:OAEC's programs train and build capacity in diverse communities so they can self-organize to solve their own complex ecological, economic and cultural problems. Through our courses, training programs and campaigns, we also teach thousands of individuals each year practical sustainable living skills they can integrate into their workplaces, communities and lives. We use many different participatory training and evaluation methodologies to most effectively stimulate deep changes in the actions of individuals and communities. 3. OAEC Builds Coalitions to Organize and Advocate for Positive Social ChangeWe organize people and communities around strategic campaigns to support the restoration and stewardship of healthy ecosystems, biological diversity and human communities. We bring together diverse sectors of communities into coalitions to craft community-based, ecologically and economically viable solutions to pressing bioregional problems. We choose the issues for our campaigns based on those that are most likely to affect deep and lasting change; those that will stop persistent problems and create sustainable alternatives. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et a. As described in Schedule L, nine of the OAEC board members are also members of the Sowing Circle LLC. The sole purpose of the Sowing Circle LLC is to hold in common the 80 acre site upon which OAEC operates.b. Two of the OAEC board members are married to each other: Kendall Dunnigan and Dave Henson are married. Form 990, Part VI, Line 11b: Form 990 Review Process The 990 is prepared by OAEC staff and board members and independent accountants retained to help prepare the filing. The draft 990 is reviewed, approved and amended as necessary by a committee of board members prior to the final 990 being submitted. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts A board "Conflict of Interest Committee" annually sits down with staff leadership to review the policy and to inquire IF any activities conducted by OAEC board members, directors or employees are in conflict with our policy and the law. Any such activities would be immediately addressed so as there not to be a conflict of interest as described in law or OAEC's policy. To date, there have not been any such conflicts of interest. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The board and staff of OAEC have inquired with a dozen of other similar-type organizations in the greater San Francisco Bay Area (where OAEC is based) to identify comparable compensation rates for all OAEC employees. Our compensation comparison reviews show that OAEC clearly pays its employees less than the average paid for similar work in the greater San Francisco Bay Area. As a founding principle of OAEC, the highest paid employee at OAEC is not compensated more than 150% FTE of the lowest paid employee, regardless of type of work. So after 20 years in operation, OAEC's highest paid employees (those who have been with OAEC for 20 years) earn approximately $23/hour. The lowest-paid employees (those who have just began employment at OAEC), whether hourly or salaried, earn $16/hour. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available OAEC makes all of its governing documents, conflict of interest policy, and financial statements available to the public. When requested by letter, email or phone call, OAEC will mail provide such documents by mail to the requester within seven days of the request. -