2024-10-23T09:22:05-05:00 2023-12-31 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-01-01 943363675 TOMPKINS CONSERVATION TOMP 4152299339 PO BOX 29209 SAN FRANCISCO CA 941290209 ESTHER LI VICE PRESIDENT 4152299339 2024-10-21 1 1 PATRICIA J MAYER P00188643 4159561500 2023 2024-10-15 13:58:12Z ESTHER LI PO BOX 29290 SAN FRANCISCO CA 94129 9110529 0 X WWW.TOMPKINSCONSERVATION.ORG X 2000 CA TOMPKINS CONSERVATION IS DEDICATED TO PROTECTING AND RESTORING WILDLAND ECOSYSTEMS AND BIODIVERSITY. 9 8 11 8 0 0 5407255 50000 0 0 -20826914 -55694957 31312 41512 -15388347 -55603445 6015696 3124267 0 0 2466093 1736442 0 0 0 683482 790846 9165271 5651555 -24553618 -61255000 75373596 14238060 0 51109 75373596 14186951 X SEE SCHEDULE OTOMPKINS CONSERVATION IS DEDICATED TO PROTECTING AND RESTORING WILDLAND ECOSYSTEMS AND BIODIVERSITY IN CHILE, ARGENTINA AND THE UNITED STATES. AS A NONPROFIT ORGANIZATION, TOMPKINS CONSERVATION'S GOAL IS TO PRESERVE INTACT ECOSYSTEMS, TO SUPPORT ACQUISITION AND PROTECTION OF PRIVATELY OWNED WILDLANDS, AND ULTIMATELY TO RETURN ITS LANDHOLDINGS TO THE PUBLIC DOMAIN FOR PERMANENT PROTECTION IN THE FORM OF NATIONAL PARKS OR RESERVES. 0 0 1891267 1891267 0 SEE SCHEDULE OALONG WITH PROTECTING HABITAT, TOMPKINS CONSERVATION SUPPORTS THE REWILDING PROGRAMS IN CHILE AND ARGENTINA THAT ARE HELPING DIMINISHED WILDLIFE POPULATIONS RETURN TO ABUNDANCE, AND REINTRODUCING MISSING NATIVE SPECIES TO REASSEMBLE WHOLE AND HEALTHY NATURAL COMMUNITIES. 833000 833000 0 SEE SCHEDULE OTOMPKINS CONSERVATION CONTINUES TO SUPPORT THE CREATION OF PROTECTED AREAS ON LAND AND SEA. GRANTS WERE MADE TO PURCHASE AND SUPPORT THE EFFORTS OF CREATING NATIONAL PARKS THAT ARE KEY TO THE REWILDING PROGRAM IN ARGENTINA AND CHILE. 400000 400000 0 SEE SCHEDULE OPRODUCTION AND DISTRIBUTION OF BOOKS AS TOOLS TO EDUCATE THE GENERAL PUBLIC ON VARIOUS ENVIRONMENTAL ISSUES AND TO EDUCATE THE GENERAL PUBLIC ON THE CREATION OF NATIONAL PARKS AS A WAY TO PRESERVE ECOSYSTEMS AND A RECOVERY PROCESS OF THREATENED SPECIES. 106167 0 0 PROVIDED SUPPORT FOR FUNDRAISING AND DEVELOPMENT EFFORTS OF THE ORGANIZATION IN CHILE AND ARGENTINA TO RAISE FUNDS FOR PROTECTING HABITAT AND REWILDING PROGRAMS. 106167 0 0 3230434 1 1 0 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 10 0 1 11 1 0 1 CI 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X ESTHER LI 4152299339 PO BOX 29209 SAN FRANCISCO CA 94129 X DEBRA B RYKER SECRETARY/TREASURER/VICE P 32.00 X X 579388 0 1786 ESTHER LI VICE PRESIDENT 32.00 X 309240 0 50567 CAROLYN MCCARTHY GLOBAL COMMUNICATIONS DIRECTOR 40.00 X 145288 0 21283 NICOLE PERMAN CHIEF OF STAFF 40.00 X 145108 0 16312 KRISTINE M TOMPKINS PRESIDENT 40.00 X X 0 0 0 QUINCEY T IMHOFF BOARD MEMBER 0.30 X X 0 0 0 PETER BUCKLEY BOARD MEMBER 0.30 X 0 0 0 MALINDA CHOUINARD BOARD MEMBER 0.30 X 0 0 0 YVON CHOUINARD BOARD MEMBER 0.30 X 0 0 0 RICK RIDGEWAY BOARD MEMBER 0.30 X 0 0 0 THOMAS BUTLER BOARD MEMBER 0.30 X 0 0 0 JIB ELLISON BOARD MEMBER 0.30 X 0 0 0 TIMOTHY MACK THRU JAN 2023 VP OF FINANCE AND OPERATIONS 0.30 X 74714 0 0 1253738 0 89948 4 0 1 0 0 X 50000 50000 281479 281479 7067312 1670226 4895389 59818585 2171923 -58148359 -55976436 -55976436 OTHER REVENUE 561000 41512 41512 41512 -55603445 0 0 -55653445 3124267 3124267 1020229 1020229 537674 537674 10560 10560 83881 83881 84098 84098 179454 179454 22050 22050 31138 31138 126890 126890 105888 105888 28561 28561 12964 12964 37400 37400 101485 101485 7152 7152 12976 12976 BOOK PROJECTS 106167 106167 STORAGE RENTAL 7700 7700 OTHER TAXES 4391 4391 6630 6630 5651555 3230434 2421121 0 498 500 2401158 2864922 33967 19596 231599 14371 10792287 8236175 1899003 1685244 59849901 0 13934 13348 185216 1423500 75373596 14238060 0 51109 0 51109 X 75373596 14186951 75373596 14186951 75373596 14238060 -61255000 68355 0 X 0 0 0 X 12838924 5077352 15944918 5407255 50000 39318449 12838924 5077352 15944918 5407255 50000 39318449 23985759 15332690 735249 293611 266956 225450 281479 1802745 62089 251 43846 31312 41512 179010 41300204 0.37120 0.41710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 62,089. 2020 AMOUNT: $ 251. 2021 AMOUNT: $ 43,846. 2022 AMOUNT: $ 31,312. 2023 AMOUNT: $ 41,512. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 33967 19596 14371 14371 POINTER HFOF 4 C BLACKSTONE REIT 109240 C HP/PALOMA 788000 C VERITION 788000 C 1685244 SECURITY DEPOSIT 500 OTHER RECEIVABLES 1423000 1423500 PAYROLL LIABILITIES 497 SELLING EXPENSES 50612 51109 SOUTH AMERICA 0 0 INVESTMENT 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 MARIN COMMUNITY FOUNDATION 5 HAMILTON LANDING SUITE 200 NOVATO CA 94949 943007979 501(C)(3) 2266391 0 SUPPORT EFFORTS TO PROMOTE WILDERNESS PROTECTION AND RECOVERY, BIODIVERSITY CONSERVATION, AND ECOLOGICAL RESTORATION. REWILD 500 N CAPITAL OF TEXAS HWY BLDG 1 SUITE 200 AUSTIN TX 78746 262887967 501(C)(3) 857876 0 SUPPORT EFFORTS TO PROMOTE WILDERNESS PROTECTION AND RECOVERY, BIODIVERSITY CONSERVATION, AND ECOLOGICAL RESTORATION. 2 0 PART I, LINE 2: GRANTS ARE AWARDED BY THE BOARD OF DIRECTORS AND THE ACCOUNTING DEPARTMENT VERIFIES GRANTEE STATUS AND USE OF GRANTS. 1 0 0 0 0 0 0 0 0 DEBRA B RYKER SECRETARY/TREASURER/VICE P 577732 0 0 0 1656 0 0 0 1786 0 581174 0 0 0 ESTHER LI VICE PRESIDENT 307259 0 0 0 1981 0 9218 0 41349 0 359807 0 0 0 CAROLYN MCCARTHY GLOBAL COMMUNICATIONS DIRECTOR 145000 0 0 0 288 0 4015 0 17267 0 166570 0 0 0 NICOLE PERMAN CHIEF OF STAFF 145000 0 0 0 108 0 4350 0 11962 0 161420 0 0 0 PART I, LINE 4A TIMOTHY MACK RECEIVED A SEVERANCE PAYMENT IN THE GROSS AMOUNT OF $37,259. FORM 990, PART I, LINE 10, CURRENT YEAR AND PRIOR YEAR STATEMENT WITH RESPECT TO PROGRAM RELATED INVESTMENT LOSS REPORTED 12/31/23: TOMPKINS CONSERVATION HAS HELD A PROGRAM RELATED INVESTMENT FOR THE CREATION OF THE PATAGONIA PARK AS A NATIONAL PARK WHICH WAS TRANSFERRED TO THE CHILEAN GOVERNMENT PURSUANT TO AN ESTABLISHED AGREEMENT TO DONATE. SEE SCHEDULE O DISCLOSURE FOR PART IV, LINE 32 REGARDING THE LOSS REPORTED FOR THE DISPOSAL OF THE PROGRAM RELATED INVESTMENT. STATEMENT WITH RESPECT TO PROGRAM RELATED INVESTMENT LOSS REPORTED 12/31/22: ON FEBRUARY 27, 2018, AN AGREEMENT WAS SIGNED TO DONATE THE PUMALN PARK TO THE CHILEAN GOVERNMENT TO BE PART OF THE PUMALN DOUGLAS TOMPKINS NATIONAL PARK, AS ESTABLISHED IN THE PROTOCOL OF AGREEMENT SIGNED IN MARCH 2017. IN FEBRUARY 2018, PROPERTIES WERE DONATED, AND THE OWNERSHIP OF PROPERTIES WAS REGISTERED IN THE NAME OF THE CHILEAN TREASURY. ON AUGUST 9, 2018, THE CREATION OF THE PUMALN DOUGLAS TOMPKINS NATIONAL PARK WAS PUBLISHED IN THE OFFICIAL JOURNAL IN CHILE IN ORDER TO INCORPORATE THE PROPERTIES DONATED TO THE NATIONAL PARK. IN 2018, AN AGREEMENT WAS ALSO SIGNED WITH CONAF ESTABLISHING A TRANSITION PERIOD UNTIL APRIL 2019, WHERE EV CHILE WAS COMMITTED TO CONTINUE THE WORK TO COMPLETE THE CONSTRUCTION OF THE INFRASTRUCTURE AND WAS ENTRUSTED TO CONTINUE THE OPERATIONS AND MAINTENANCE OF THE PUMALN DOUGLAS TOMPKINS NATIONAL PARK. SUCH AGREEMENT WAS EXTENDED TO OCTOBER 31, 2021. EV CHILE CONTINUED WITH TOURISTIC ACTIVITIES IN THE PARK UNTIL MARCH 2021. AFTER ENDING THE TOURIST ACTIVITIES IN THE PARK, EV CHILE ENDED ITS OPERATIONS, SOLD AND DONATED ITS REMAINING ASSETS, AND CLOSED AND CEASED OPERATIONS ON NOVEMBER 22, 2022. FORM 990, PART IV, LINE 32: ON JANUARY 29, 2018, AN AGREEMENT WAS SIGNED TO DONATE THE PATAGONIA PARK TO THE CHILEAN GOVERNMENT TO BE PART OF THE PATAGONIA NATIONAL PARK, AS ESTABLISHED IN THE PROTOCOL OF AGREEMENT SIGNED IN MARCH 2017. IN JANUARY 2018, PROPERTIES WERE DONATED, AND THE OWNERSHIP OF PROPERTIES WAS REGISTERED IN THE NAME OF THE CHILEAN TREASURY. ON DECEMBER 11, 2018, THE CREATION OF PATAGONIA NATIONAL PARK WAS PUBLISHED IN THE OFFICIAL JOURNAL IN CHILE IN ORDER TO INCORPORATE THE PROPERTIES DONATED TO THE PATAGONIA NATIONAL PARK. IN 2018, AN AGREEMENT WAS SIGNED WITH CORPORACIN NACIONAL FORESTAL (CONAF), ESTABLISHING A TRANSITION PERIOD UNTIL APRIL 2019, WHERE CP CHILE IS COMMITTED TO CONTINUE THE WORK TO COMPLETE THE CONSTRUCTION OF THE INFRASTRUCTURE AND WAS ENTRUSTED TO CONTINUE THE OPERATIONS AND MAINTENANCE OF THE PATAGONIA NATIONAL PARK. SUCH AGREEMENT WAS EXTENDED THROUGH MARCH 31, 2021. IN 2021, A NEW CONCESSIONAIRE WAS ASSIGNED TO OPERATE THE TOURISTIC ACTIVITIES IN THE PATAGONIA NATIONAL PARK AND THE AGREEMENT WAS NOT EXTENDED. CP CHILE HAS ALSO OPERATED THE TOURISTIC INFRASTRUCTURE OF PUMALN DOUGLAS TOMPKINS NATIONAL PARK UNTIL DECEMBER 2022. HAVING ENDED ITS OPERATIONS, CP CHILE LEGALLY DISSOLVED IN 2023. TOTAL ASSETS OF TOMPKINS DECREASED SIGNIFICANTLY WITH THIS PROGRAM RELATED INVESTMENT ENDING AND THE INVESTMENT WAS WRITTEN OFF AND RECORDED AS A PROGRAM RELATED INVESTMENT EXPENSE. THE CLOSURE WAS NECESSARY TO ACCOMPLISH THE ORGANIZATION'S EXEMPT PURPOSE AND IS CONSIDERED OTHER ASSISTANCE MADE IN THE ORDINARY COURSE OF THE ORGANIZATION'S EXEMPT ACTIVITIES. AS NO SALE, EXCHANGE, TRANSFER OR DISSOLUTION OCCURRED, THUS SCHEDULE N IS NOT REQUIRED. FORM 990, PART VI, SECTION A, LINE 2 TWO VOTING MEMBERS ARE HUSBAND AND WIFE (Y. CHOUINARD AND M. CHOUINARD). FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS DRAFT OF THE FORM 990 AND PROVIDES ANY COMMENTS OR CHANGES BEFORE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A POTENTIAL CONFLICT OF INTEREST ARISES WHENEVER THE ORGANIZATION CONTEMPLATES A DECISION INVOLVING A VENDOR, CONSULTANT, OR GRANTEE WITH WHICH A DIRECTOR OR EMPLOYEE IS AFFILIATED. AFFILIATION MEANS THE CLOSE INVOLVEMENT WITH A VENDOR, CONSULTANT, OR GRANTEE ON THE PART OF (A) A DIRECTOR OR OFFICER OF THE ORGANIZATION, (B) AN EMPLOYEE OF THE ORGANIZATION, OR (C) THE SPOUSE OR EQUIVALENT, PARENTS, OR CHILDREN OF A DIRECTOR, OFFICER, OR EMPLOYEE. AFFILIATION INCLUDES, BUT IS NOT LIMITED TO: (1) DOING BUSINESS AS A DIRECTOR, OFFICER, EMPLOYEE, OR CONSULTANT TO THE GRANTEE, CONSULTANT, OR VENDOR; (2) DOING BUSINESS WITH THE GRANTEE, CONSULTANT OR VENDOR; OR (3) OWNING AN INTEREST IN SUCH CONSULTING FIRM OR VENDOR.TO FACILITATE THE DISCLOSURE OF AFFILIATIONS, EACH DIRECTOR AND EMPLOYEE COMPLETE AND PROVIDE TO THE SECRETARY OF THE ORGANIZATION, AN AFFILIATED PARTY DISCLOSURE FORM BY JANUARY 31 OF EACH YEAR. AN INDIVIDUAL WHO JOINS THE ORGANIZATION AS A DIRECTOR OR EMPLOYEE AFTER JANUARY 31 SHALL SUBMIT A COMPLETE AFFILIATED PARTY DISCLOSURE FORM TO THE SECRETARY WITHIN ONE WEEK OF ASSUMING THAT POSITION. AN EMPLOYEE WHO IS AFFILIATED WITH A PROSPECTIVE VENDOR, CONSULTANT, OR GRANTEE SHALL ABSTAIN FROM PARTICIPATING IN ANY DECISION INVOLVING THAT VENDOR, CONSULTANT, OR GRANTEE. A DIRECTOR WHO IS AFFILIATED WITH A PROSPECTIVE VENDOR, CONSULTANT OR GRANTEE SHALL ABSTAIN FROM VOTING WITH REGARD TO ANY TRANSACTION BETWEEN THE ORGANIZATION AND THAT PERSON. UNLESS THE BOARD OF DIRECTORS DECIDES OTHERWISE, HOWEVER, A DIRECTOR WHO HAS DISCLOSED SUCH AFFILIATION IS NOT REQUIRED TO LEAVE THE BOARD ROOM OR TO REFRAIN FROM PARTICIPATING IN ANY BOARD DISCUSSION CONCERNING THE PROSPECTIVE VENDOR, CONSULTANT, OR GRANTEE. THE ORGANIZATION MAY ENGAGE IN A TRANSACTION TO AWARD FUNDS OR TO CONTRACT WITH A GRANTEE, CONSULTANT, OR VENDOR WITH WHOM A DIRECTOR OR EMPLOYEE IS AFFILIATED, ONLY IF THE FOLLOWING CONDITIONS ARE MET PRIOR TO THE TRANSACTION: (A) THE AFFILIATED PERSON SHALL DISCLOSE TO THE BOARD OF DIRECTORS ALL MATERIAL FACTS CONCERNING THE AFFILIATION; (B) THE AFFILIATED PERSON, MEMBERS OF THE PERSON'S FAMILY, AND BUSINESS ENTERPRISES OF THE AFFILIATED PERSON DO NOT HAVE AN INTEREST IN THE PROPOSED TRANSACTION WHICH CONSTITUTES DIRECT OR INDIRECT SELF-DEALING UNDER IRC SECTION 4941; (C) THE BOARD OF DIRECTORS SHALL REVIEW THE MATERIAL FACTS. THE TRANSACTION MAY BE APPROVED ONLY IF A MAJORITY OF THE DIRECTORS, NOT COUNTING THE VOTE OF ANY DIRECTOR WHO IS AN AFFILIATED PERSON WITH REGARD TO THIS TRANSACTION, CONCLUDES THAT: (1) THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION; (2) THE ORGANIZATION PROPOSES TO ENGAGE IN THIS TRANSACTION FOR ITS OWN PURPOSES AND BENEFITS, AND NOT FOR THE BENEFIT OF THE AFFILIATED PERSON; (3) THE PROPOSED TRANSACTION IS THE MOST BENEFICIAL ARRANGEMENT WHICH THE ORGANIZATION COULD OBTAIN IN THE CIRCUMSTANCES WITH REASONABLE EFFORT; AND (4) THE PROPOSED TRANSACTION DOES NOT CONSTITUTE DIRECT OR INDIRECT SELF-DEALING UNDER IRC SECTION 4941. IF A DIRECTOR OR AN EMPLOYEE OWNS AN INTEREST IN A CONSULTING FIRM OR VENDOR AND THE ORGANIZATION INTENDS TO ENGAGE IN A TRANSACTION WITH THE CONSULTING FIRM OR VENDOR, THE ORGANIZATION MAY CONDITION SUCH TRANSACTION ON THE DIVESTITURE BY THE DIRECTOR OR EMPLOYEE OF THEIR OWNERSHIP INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING/ORGANIZING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE ALL AVAILABLE UPON REQUEST AND CAN BE EMAILED OR MAILED TO REQUESTOR. FORM 990, PART VII, SECTION A SUPPLEMENTAL INFORMATION: ONE OF THE BOARD MEMBERS WAS COMPENSATED FOR HER SERVICES AS AN EMPLOYEE OF THE ORGANIZATION. FORM 990, PART VIII, LINE 7C LOSS ON INVESTMENT OF $57,524,770 RELATES TO PROGRAM INVESTMENT CONSERVACION PATAGONICA CHILE AND $464,474 RELATES TO INVESTMENT PUERTO VARAS, LLC. CONSERVACION PATAGONICA LLC 1606 UNION STREET SAN FRANCISCO CA 94123 OWNS INTEREST IN CONSERVACION PATAGONICA CHILE S.A. DE 1108 22325 TOMPKINS CONSERVATION PUERTO VARAS LLC 1606 UNION STREET SAN FRANCISCO CA 94123 OWNS REAL ESTATE IN CHILE DE 34047 0 TOMPKINS CONSERVATION SUR AIKE LLC 1606 UNION STREET SAN FRANCISCO CA 94123 OWNS INTEREST IN CONSERVACION PATAGONICA CHILE S.A. DE 0 0 TOMPKINS CONSERVATION CONSERVACION PATAGONICA CHILE SA KLENNER 299 PUERTO VARAS X CI MAINTAIN THE PRESERVATION & CONSERVATION OF LAND & SPECIES IN CHILE CI TOMPKINS CONSERVATION C 7656 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0