OCCIDENTAL ARTS AND ECOLOGY CENTER: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: OCCIDENTAL ARTS AND ECOLOGY CENTER (EIN 68-0359676)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-15
IRS object ID: 201233209349303678
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-15T09:08:31-08:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Katz Cassidy An Accountancy Corporation	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	11400 W Olympic Blvd Suite 1050	AddressLine1
City	Los Angeles	City
State	CA	State
ZIP Code	90064	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680359676	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	OCCIDENTAL ARTS AND ECOLOGY CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	OCCI	NameControl
Phone	7078741557	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15290 COLEMAN VALLEY ROAD	AddressLine1
City	OCCIDENTAL	City
State	CA	State
ZIP Code	95465	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVE HENSON	Name
Title	Executive Director	Title
Date Signed	2012-11-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RICHARD F CASSIDY	Name
Phone	3104776300	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVE HENSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	15290 COLEMAN VALLEY RD	AddressLine1
City	OCCIDENTAL	City
State	CA	State
ZIP Code	95465	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1330672	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.oaec.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1995	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	Preserve and restore native AND AGRICULTURAL biodiversity and healthy ecosystems, with a particular focus on the Northern California bioregion.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	13	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	66	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	994263	ContributionsGrantsPriorYear
Contributions Grants Current Year	965622	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	317897	ProgramServiceRevenuePriorYear
Program Service Revenue CY	345856	ProgramServiceRevenueCY
Investment Income Prior Year	-6210	InvestmentIncomePriorYear
Investment Income Current Year	183	InvestmentIncomeCurrentYear
Other Revenue Prior Year	32497	OtherRevenuePriorYear
Other Revenue Current Year	18502	OtherRevenueCurrentYear
Total Revenue Prior Year	1338447	TotalRevenuePriorYear
Total Revenue Current Year	1330163	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	664075	SalariesEtcPriorYear
Salaries Etc Current Year	750870	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	43252	TotalFundrsngExpCurrentYear
Other Expense Prior Year	640622	OtherExpensePriorYear
Other Expenses Current Year	560601	OtherExpensesCurrentYear
Total Expenses Prior Year	1304697	TotalExpensesPriorYear
Total Expenses Current Year	1311471	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	33750	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	18692	RevenuesLessExpensesCY
Total Assets BOY	661701	TotalAssetsBOY
Total Assets EOY	683972	TotalAssetsEOY
Total Liabilities BOY	302655	TotalLiabilitiesBOY
Total Liabilities EOY	303691	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	359046	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	380281	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	593812	Expense
Description	OTHER PROGRAMS NONE OF WHICH ARE AS LARGE AS THE THREE LARGEST PROGRAMS OAEC has seven other major program areas:1. Mother Garden Biodiversity Program 2. Permaculture and Ecological Design Program 3. Ecological Agriculture Program 4. Intentional Communities Program 5. Movement Generation Justice and Ecology Program 6. Visual and Theater 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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	351958	Expense
Revenue	366469	Revenue
Description	CALIFORNIA CLIMATE AND AGRICULTURE NETWORK PROGRAM (CALCAN)tHIS is a statewide network of sustainable agriculture organizations, including: OAEC, California Certified Organic Farmers, Center for Food Safety, Community Alliance with Family Farmers, and Ecological Farming Association. In 2011:1. CalCAN developed two advisory boards of farmers and researchers to provide input and advice on our efforts. 2. We advocated at the California Air Resources Control Board for increased funding for sustainable agriculture via allocations of cap-and-trade allowance revenue and sponsored a state bill that identified sustainable agriculture as an eligible recipient of a portion of this revenue.3. We sponsored a state bill that removes barriers to farmer participation in the state's Net Energy Metering program and generate renewable energy on farms.4. We collaborated with the National Sustainable Agriculture Coalition (NSAC) on national efforts to address sustainable agriculture and climate change and led a coalition of California-based NSAC members on a coordinated strategy to educate members of Congress about the importance of the conservation, organic and beginning farmer programs of the farm bill.5. We researched and prepared conferences, on-farm presentations, and briefing papers for farmers, researchers and policy makers on topics such as on-farm renewable energy generation, the climate benefits of farmland protection, the role of organic agriculture in climate protection, and agricultural adaptation to climate change.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	137208	Expense
Revenue	144539	Revenue
Description	Water INSTITUTE1. The Water Institute offered more than 40 presentations and workshops throughout California on water issues, conservation hydrology strategies and climate-resilient adaptive management. 2. In 2011, the Water Institute published a report on "Low-Cost Roof water Systems for Agricultural Supply" - now available on the WATER Institute's web site: http://www.oaecwater.org/low-cost-agricultural-roof water-system3. The Water Institute continues participating as a core Russian River Coho Water Resources Partnership Steering Committee member (RRCWRP). This regional coalition of environmental and agricultural organizations is working to develop a systematic approach to improve streamflow and water supply reliability in five Russian River tributaries critical to the recovery of endangered Coho salmon. Water Institute staff has helped with the development of the partnership's new web site: www.cohopartnership.org. 4. The Water Institute staff serve on the two leading state-wide water and agriculture coalitions: the California Agriculture Water Stewardship Initiative, and the California Roundtable on Water and Food Supply - a group whose members represent a broader, diverse set of stakeholders with much more influence on agriculture and water policy in the state - including representatives of irrigation, agriculture, research institutions, finance. This group recently produced a publication "Agricultural Water Stewardship".5. The Water Institute built an integrated storm water retention system on OAEC's demonstration site, showcasing for landowners and county/city agencies the effectiveness of these water conservation strategies.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	99718	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	108567	TotalOfOtherProgramServiceRev
Total Program Service Expense	1182696	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	31	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	66	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	13	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Other Website	X	OtherWebsite

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DAVE HENSON	NamePerson
Telephone Number	7078741557	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	15290 COLEMAN VALLEY ROAD	AddressLine1
City	OCCIDENTAL	City
State	CA	State
ZIP Code	95465	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
ADAM WOLPERT
BOARD MEMBER	6.80	X	9620	0	0
MARTHA KOWALICK
BOARD MEMBER	1.00	X	0	0	0
NICK ALLEN
BOARD MEMBER	1.00	X	0	0	0
BROCK DOLMAN
BOARD MEMBER	40.00	X	39362	0	3605
DOUG GOSLING
BOARD MEMBER	40.00	X	36027	0	4865
DAVE HENSON
Executive Direc	40.00	X	44519	0	3915
SUSAN McGOVERN
BOARD MEMBER	1.00	X	0	0	0
DAVID BERMAN
BOARD MEMBER	1.00	X	0	0	0
LAUREN WEBSTER
BOARD MEMBER	1.00	X	0	0	0
ROBERT McDONALD
BOARD MEMBER	1.00	X	0	0	0
CAROL NIEUKIRK
Treasurer	1.00		0	0	0	X
KENDALL DUNNIGAN
Secretary	1.00		14063	0	0	X
DAVID ATKIN
President	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	143591	TotalReportableCompFromOrg
Total Other Compensation	12385	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	19676	GovernmentGrants
All Other Contributions	945946	AllOtherContributions
Total Contributions	965622	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAM & WORKSHOP FEES	209861	209861
OTHER INCOME	4037	4037
GARDEN SALES	100119	100119
FACILITY RENTAL INCOME	31608	31608
BOOK SALES	231	231

Field	Value	IRS element (for citing)
Total Program Service Revenue	345856	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	692	TotalRevenueColumn
Exclusion	$692	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	509	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-509	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-509	TotalRevenueColumn
Related Or Exempt Function Income	-509	RelatedOrExemptFunctionIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	CONSULTING INCOME	Description
Total Revenue Column	18502	TotalRevenueColumn
Related Or Exempt Function Income	18502	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	18502	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1330163	TotalRevenueColumn
Related Or Exempt Function Income	363849	RelatedOrExemptFunctionIncome
Exclusion	$692	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	155976	Total
Program Services	110937	ProgramServices
Management And General	31712	ManagementAndGeneral
Fundraising	13327	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	483919	Total
Program Services	416170	ProgramServices
Management And General	43553	ManagementAndGeneral
Fundraising	24196	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	54568	Total
Program Services	46929	ProgramServices
Management And General	4911	ManagementAndGeneral
Fundraising	2728	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	56407	Total
Program Services	48510	ProgramServices
Management And General	5077	ManagementAndGeneral
Fundraising	2820	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	126304	Total
Program Services	126304	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6522	Total
Program Services	6522	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	91984	Total
Program Services	91984	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	19410	Total
Program Services	19410	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	43268	Total
Program Services	43268	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	4892	Total
Program Services	4892	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TRAVEL; CONFERENCES	45249	45249
SUPPLIES AND SMALL TOOLS	33220	33220
GUEST INSTRUCTORS	18701	18701
FOOD-WORKSHOPS/EVENTS	37819	37819
CONTRACT LABOR	35099	35099

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	98133	Total
Program Services	97682	ProgramServices
Management And General	270	ManagementAndGeneral
Fundraising	181	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1311471	Total
Program Services	1182696	ProgramServices
Management And General	85523	ManagementAndGeneral
Fundraising	43252	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	99044	BOY
EOY	31341	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	63169	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3230	BOY
EOY	0	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	4111	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	727958	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	157123	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	461928	BOY
EOY	570835	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	89595	BOY
EOY	12522	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	3793	BOY
EOY	6105	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	661701	BOY
EOY	683972	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1053	BOY
EOY	25	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	300000	BOY
EOY	300000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1602	BOY
EOY	3666	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	302655	BOY
EOY	303691	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	359046	BOY
EOY	380281	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	359046	BOY
EOY	380281	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	661701	BOY
EOY	683972	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	18692	ReconcilationRevenueExpenses
Reconcilation Other Changes	2543	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	756839	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	676747	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	811653	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	994263	CurrentTaxYearMinus1Year
Current Tax Year	965622	CurrentTaxYear
Total	4205124	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	756839	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	676747	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	811653	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	994263	CurrentTaxYearMinus1Year
Current Tax Year	965622	CurrentTaxYear
Total	4205124	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	888668	AmountsSubstContributorsTotal
Public Support Total170	3316456	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12161	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10485	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2801	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	539	CurrentTaxYearMinus1Year
Current Tax Year	692	CurrentTaxYear
Total	26678	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10952	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	38481	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	51574	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	32497	CurrentTaxYearMinus1Year
Current Tax Year	18502	CurrentTaxYear
Total	152006	Total

Field	Value	IRS element (for citing)
Total Support	4383808	TotalSupport
Gross Receipts From Admissions Etc	1499270	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.75650	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.64150	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	7261	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	23840	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	31101	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	1280370	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	1311471	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	206147	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	51537	FilingOrganizationsTotals

Field	Value	IRS element (for citing)
Form4720 Filed	false	Form4720Filed

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	177306	CurrentYearMinus3
Current Year Minus1	205470	CurrentYearMinus1
Current Year	206147	CurrentYear
Total	588923	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$883,385	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	12235	CurrentYearMinus3
Current Year Minus1	30953	CurrentYearMinus1
Current Year	31101	CurrentYear
Total	74289	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	44327	CurrentYearMinus3
Current Year Minus1	51368	CurrentYearMinus1
Current Year	51537	CurrentYear
Total	147232	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$220,848	GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

Field	Value	IRS element (for citing)
Current Year Minus3	175	CurrentYearMinus3
Current Year Minus1	2771	CurrentYearMinus1
Current Year	7261	CurrentYear
Total	10207	Total

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11052	OtherCostOrOtherBasis
Book Value	11052	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	218205	OtherCostOrOtherBasis
Depreciation	25358	Depreciation
Book Value	192847	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	262339	OtherCostOrOtherBasis
Depreciation	24571	Depreciation
Book Value	237768	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	142040	OtherCostOrOtherBasis
Depreciation	105607	Depreciation
Book Value	36433	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	94322	OtherCostOrOtherBasis
Depreciation	1587	Depreciation
Book Value	92735	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	570835	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CAFETERIA/HSA PLAN PAYABLE	Description
Amount	$3,666	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	3666	TotalOfAmounts

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SOWING CIRCLE LLC	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship	LESSOR LESSEE	Relationship
Amount Of Transaction	74000	AmountOfTransaction
Description Of Transaction	SEE PART V	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Explanation	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 11 members, each with an equal percentage of ownership and decision making in the LLC. Of the 11 LLC members, 10 are on the board of directors of OAEC (and of those 10, four are also employed by OAEC and one other was paid as a 1099 contractor to do six weeks of workshop instruction in 2011). c) $74,000d) The annual lease fee charged to OAEC by Sowing Circle LLC was $74,000 in 2011 (and has been the same each year for the past eleven years). 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. At that time OAEC and the Sowing Circle LLC agreed on a $74,000 annual lease so as to be sure to have the lease amount 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), but the lease fee remains at $74,000. 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 7th oldest Certified Organic Farm in California (which has over 1,500 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	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	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. -
Form 990, Part VI, Line 15b	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 15 years in operation, OAEC's highest paid employees (those who have been with OAEC for 15 years) earn approximately $20/hour. The lowest-paid employees (those who have just began employment at OAEC, whether hourly or salaried, earn $15/hour. -
Form 990, Part VI, Line 12c	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 11	Form 990, Part VI, Line 11: 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 2	Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	a. As described in Schedule L, TEN 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. Four of the OAEC board members are married to each other: Kendall Dunnigan and Dave Henson are married, and Brock Dolman and Carol Nieukirk are married.
Form 990, Part III, Line 4d	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 seven other major program areas:1. Mother Garden Biodiversity Program 2. Permaculture and Ecological Design Program 3. Ecological Agriculture Program 4. Intentional Communities Program 5. Movement Generation Justice and Ecology Program 6. Visual and Theater 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.