2024-08-15T16:55:43-05:00 2023-09-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-10-01 853608502 THE JMT WILDERNESS CONSERVANCY JMTW 6509809988 2120 AVY AVENUE PO BOX 7348 MENLO PARK CA 94025 MARLA STARK PRESIDENT 6509809988 2024-08-14 1 0 MICHAEL LUMSDEN P01262236 4159561500 2024-08-14 2022 2024-08-08 14:25:15Z MARLA STARK 2120 AVY AVENUE PO BOX 7348 MENLO PARK CA 94025 2233892 0 X WWW.JMTWILDERNESS.ORG X 2020 CA CARING FOR THE WILDERNESS, WILDLIFE, & WATERS ALONG THE JOHN MUIR TRAIL IN THE CENTRAL SIERRA. 8 6 9 17 0 0 967316 2195138 0 0 0 38754 0 0 967316 2233892 0 0 0 0 368176 1007668 0 0 105140 825314 1331542 1193490 2339210 -226174 -105318 200655 2207157 72411 2184231 128244 22926 X CARING FOR THE WILDERNESS, WILDLIFE AND WATERS ALONG THE JOHN MUIR TRAIL (EST. 1915) IN THE HIGH SIERRA NEVADA OF CALIFORNIA FOR PEOPLE TO ENJOY IN THE CENTURIES TO COME. 0 0 1690733 0 0 OUR MISSION IS TO REPAIR AND RESTORE MEADOW ECOSYSTEMS AND RIPARIAN HABITAT ALONG THE JMT REGION FROM DECADES OF HEAVY RECREATIONAL USE AND EXTREME WEATHER EVENTS. WE FOCUS ON THE AQUATIC ASSETS: LAKES, RIVERS, STREAMS, WETLANDS, AND LUSH MEADOWS. WE ALSO FUND THE RENOVATION OF PUBLIC CAMPGROUNDS, INTERPRETIVE TRAILS, AND BACKCOUNTRY INFRASTRUCTURE (TIMBER BRIDGES, BOULDER STEPPING STONES, ETC.). DURING FY2023, WE WERE OPERATING UNDER A STATE OF CALIFORNIA GENERAL APPROPRIATION GRANT IN ADDITION TO OUR TWO WILDLIFE CONSERVATION GRANTS. SURVEYS AND COMPLIANCE, AS WELL AS FIELD PROJECTS, WERE IMPLEMENTED ACROSS THE REGION FROM MT. WHITNEY TO DONAHUE PASS IN THE INYO NATIONAL FOREST. TO PROVIDE THE NECESSARY FIELD MONITORING AND QUALITY ASSURANCE, WE DEPLOYED 6 MONITORING TEAM COHORTS WHO WERE IN THE SIERRA BACKCOUNTRY FOR APPROXIMATELY TWO MONTHS. 1690733 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X MARLA STARK 6509809988 2120 AVY AVENUE PO BOX 7348 MENLO PARK CA 94025 MARLA STARK PRESIDENT 40.00 0.00 X X 49230 0 0 DOUG COLLOM SECRETARY 1.00 0.00 X X 0 0 0 SIERRA GROSSMAN TREASURER 1.00 0.00 X X 0 0 0 JENNY JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID M KENNEDY BOARD MEMBER 1.00 0.00 X 0 0 0 TIM MCADAM BOARD MEMBER 1.00 0.00 X 0 0 0 LYLE SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 ELIZABETH WENK BOARD MEMBER 1.00 0.00 X 0 0 0 TOBY SUCKOW CFO / DIR OF FINANCE THROUGH 12/2022 40.00 0.00 X 112846 0 8801 162076 0 8801 1 0 0 0 0 1881375 313763 48499 2195138 38754 38754 2233892 0 0 38754 X 222078 150552 57921 13605 631013 427780 164576 38657 50618 34315 13202 3101 103959 70476 27114 6369 38089 38089 824751 821536 3215 25946 14037 10930 979 214903 93200 121703 40317 32876 6122 1319 768 626 117 25 6531 6531 COMMS & DEVELOPMENT 96518 58595 37923 FIELD GEAR/SUPPLIES/FOO 42433 22978 17852 1603 DUES & SUBSCRIPTIONS 21966 11895 9241 830 STAFF TRAINING 12418 6725 5224 469 6902 3737 2905 260 2339210 1690733 543337 105140 199926 453235 1527314 729 0 0 226608 200655 2207157 72411 284438 1670418 0 229375 72411 2184231 X 128244 22926 128244 22926 200655 2207157 -105318 0 X 0 1 X 1 0 X 1126552 967316 2195138 4289006 1126552 967316 2195138 4289006 351394 3937612 38754 38754 4327760 X SCHEDULE A, PART II: THE ORGANIZATION'S 2020 TAX YEAR WAS A SHORT TAX YEAR AS IT WAS THE INITIAL YEAR OF FORMATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 RIGHT-OF-USE ASSET 226608 226608 OPERATING LEASE LIABILITY 229375 229375 X 2233892 0 2233892 0 2233892 2339210 0 2339210 0 2339210 PART X, LINE 2: THE CONSERVANCY IS A NONPROFIT CALIFORNIA CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRC SECTIONS 511 THROUGH 515. FOR THE YEAR ENDED SEPTEMBER 30, 2023 AND 2022, NO PROVISION FOR UNRELATED BUSINESS INCOME TAXES IS REQUIRED. THE CONSERVANCY HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF SEPTEMBER 30, 2023 AND 2022. THE CONSERVANCY, UNDER THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES, HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AS OF SEPTEMBER 30, 2023 AND 2022. DOUG COLLOM FAMILY MEMBER OF COMPENSATED BOARD MEMBER / OFFICER 191666 COMPENSATION PAID TO FAMILY MEMBER MARLA STARK 0 X 1 48499 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT) ON SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 MARLA STARK (PRESIDENT) AND DOUG COLLOM (SECRETARY) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL, WHICH IS THEN REVIEWED BY THE PRESIDENT; ADJUSTMENTS ARE MADE, AS NECESSARY. THE FINAL VERSION OF THE FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE ORGANIZATION'S VOTING GOVERNING BODY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, AND KEY EMPLOYEES. UNDER THE POLICY, THESE INDIVIDUALS ARE REQUIRED TO ANNUALLY SIGN A STATEMENT THAT: (I) AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; AND (II) REQUIRES DISCLOSURE OF THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INDIVIDUAL HAS AN ONGOING DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTERESTS. FOR EMPLOYEES, DISCLOSURE SHALL BE MADE TO THE PRESIDENT; FOR OTHER INTERESTED PERSONS, DISCLOSURE SHALL BE MADE TO THE BOARD OR EXECUTIVE COMMITTEE OF THE BOARD. WITH REGARD TO CONFLICTS INVOLVING AN EMPLOYEE, THE PRESIDENT SHALL ASCERTAIN THAT ALL MATERIAL FACTS REGARDING THE TRANSACTION AND THE EMPLOYEE'S CONFLICT OF INTEREST HAVE BEEN DISCLOSED, AND DECIDE THE APPROPRIATE RESPONSE BY THE ORGANIZATION, TAKING INTO CONSIDERATION THE SERIOUSNESS OF THE CONFLICT. FOR CONFLICTS INVOLVING THE PRESIDENT AS WELL AS OTHER BOARD MEMBERS, THE BOARD OR COMMITTEE MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM THE INSIDERS AND ANY OTHER INTERESTED PERSON, BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE BOARD SHALL ASCERTAIN THAT ALL MATERIAL FACTS REGARDING THE TRANSACTION AND THE INTERESTED PERSON'S CONFLICT OF INTEREST HAVE BEEN DISCLOSED TO THE BOARD OR COMMITTEE, AND SHALL COMPILE APPROPRIATE DATA TO ASCERTAIN WHETHER THE PROPOSED TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. THE PROCEEDINGS OF THE DELIBERATION AND VOTE ON ANY MATTER IS THEN RECORDED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT AND CFO / DIRECTOR OF FINANCE WAS DETERMINED UTILIZING A NONPROFIT COMPENSATION SURVEY; THE ORGANIZATION ALSO SURVEYED SALARIES FOR SIMILARLY SITUATED EMPLOYEES IN SIMILAR GEOGRAPHIC REGIONS. THIS PROCESS WAS COMPLETED BY TREASURER OF THE BOARD OF DIRECTORS, AND SUBMITTED TO INDEPENDENT VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL; THE PROCESS WAS CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G FIELD SUBCONTRACTS & CONSTRUCTION: PROGRAM SERVICE EXPENSES 567,721. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 567,721. PACKSTOCK SUPPORT: PROGRAM SERVICE EXPENSES 18,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,174. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 235,641. MANAGEMENT AND GENERAL EXPENSES 3,215. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 238,856.