2024-11-08T09:55:42-08:00 2023-12-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2023-01-01 770566099 EASTERN SIERRA LAND TRUST EAST 7608734554 250 North Fowler St BISHOP CA 93514 Amy Sturgill Interim ED 2024-11-08 true true Suzanne R Healy P00533689 9256030800 2023 2024-10-15 13:58:12Z KAY OGDEN 250 North Fowler St BISHOP CA 93514 1032759 false X WWW.ESLT.ORG X 2001 CA EASTERN SIERRA LAND TRUST (Trust) WORKS WITH WILLING LANDOWNERS TO protect open space and PRESERVE VITAL LANDS in Inyo, Mono, and Alpine Counties IN THE EASTERN SIERRA REGION for their scenic, recreational, historical, agricultural, botanic, watershed, and wildlife values. 14 12 12 73 0 492399 578138 0 148888 325418 136759 98724 778046 1002280 0 0 528447 843311 0 92553 276705 331315 805152 1174626 -27106 -172346 13324210 14052350 34066 65329 13290144 13987021 ESTABLISHED IN 2001, EASTERN SIERRA LAND TRUST (ESLT) WORKS WITH WILLING LANDOWNERSTO PRESERVE VITAL LANDS IN THE EASTERN SIERRA REGION FOR THEIR SCENIC, AGRICULTURAL,NATURAL, RECREATIONAL, HISTORICAL, AND WATERSHED VALUES. ESLT RECOGNIZES THAT THELAND WE SHARE HAS LONG BEEN USED IN A VARIETY OF WAYS, AND WE WORK TO PRESERVE AHEALTHY BALANCE OF USES FROM RANCHING TO HIKING, WILDLIFE HABITATS TO FAVORITEFISHING SPOTS THAT CAN BE SUSTAINED FOREVER, ENSURING A STRONG LOCAL ECONOMY ANDHEALTHY ENVIRONMENT FOR GENERATIONS TO COME. ESLT WORKS TO HELP FAMILIES IN THE FACEOF PRESSURES TO SUBDIVIDE THEIR WORKING FARMS AND RANCHES. WE WORK WITH LANDOWNERSTO PROTECT THE REGIONS CRITICAL HABITATS. WE WORK TO OFFER THE ENTIRE EASTERN SIERRA COMMUNITY, RESIDENTS AND VISITORS, THE OPPORTUNITY TO CONNECT WITH OUR TREASURED LANDS, WILDLIFE AND A RURAL HERITAGE.AS A NATIONALLY ACCREDITED LAND TRUST, ESLT MEETS THE HIGHEST STANDARDS FOR EXCELLENCE, TRUST AND PERMANENCE. false false 827262 Established in 2001, and recognized as a nationally-accredited land trust in 2010, with a recent renewal of accreditation in 2022, the Eastern Sierra Land Trust holds itself to rigorous standards of excellence in order to uphold trust and ensure that our conservation efforts are permanent.Eastern Sierra Land Trust (ESLT) works to permanently safeguard the Eastern Sierras treasured landscapes for generations to come. Through conservation partnerships with willing landowners, we protect Eastern Sierra lands for their scenic, agricultural, natural, recreational, historic, and watershed values. In our 23 years of service to our community, ESLT has protected more than 23,000 acres of critically important wildlife habitat, scenic marvels, and agricultural resources against the threat of poorly planned development and sprawl through our working farms and ranches, critical habitats, and stewardship programs. ESLTs Community Connections Program provides people of all ages with opportunities to connect with the land and cultivate a spirit of stewardship. In 2023, the program hosted 18 public events, certified 6 new pollinator gardens, and held 20 youth education events. Public events included GardenFest, World Migratory Day Naturalist Walk, and involvement in the Bishop Pride Festival and Bluesapalooza at Mammoth Lakes. ESLT organized highway cleanups at Highway 395 and participated in the Great Sierra River Cleanup at the Artesian Wells. With 6 new gardens certified in 2023, the Eastside Pollinator Garden Project grew to a total of 171 pollinator gardens. Pollinator Mixers were also held throughout the summer, gathering interested gardeners and members of the community.Sunflower Kids a program that educates Bishop Elementary third-graders about pollinators, native plants, and gardening and the Earth Day Youth Art Contest continued in 2023. ESLTs Land Conservation Program continued to work with federal, state, and local conservation partners to help protect private lands containing agricultural, ecological, historical, and cultural value. In 2023, ESLT completed the Desert Creek Ranch conservation easement in Nevada, protecting 1,128 acres of land, utilizing partner funding from Natural Resource Conservation Service (NRCS), Nevada Department of Wildlife (NDOW), and a donation from the landowner. ESLT continued to monitor its growing portfolio of 26 conservation projects, totaling over 21,000 acres of conserved land in accordance with the Land Trust Alliance Standards and practices. The organization gathered volunteers for Stewardship Days at Conway Ranch and Green Creek Preserve and made significant headway with invasive weed management and meadow restoration. In addition, three ranch tours were offered as part of the 2023 Lands and Legacy Celebration. 827262 true true false false false false true true false false true false false false false false true false false false false false false false true false false false false true false false false true false false false false true false false false false false false false false true 12 0 true 12 true false false false false false true true false 0 false false false false false false false X 14 12 true false false false false false false true true false false true true true true true true true true false CA X X X THE ORGANIZATION 7608734554 250 North Fowler St BISHOP CA 93514 KAY OGDEN Executive Dir. 40.00 0.00 X 155823 0 0 Leslie Hunewill Board Member 1.00 0.00 X 0 0 0 Marie Patrick Board Chair 1.00 0.00 X X 0 0 0 Cyd Jenefsky Secretary 1.00 0.00 X X 0 0 0 Robert Sharp Treasurer 1.00 0.00 X X 0 0 0 Tim Bartley Vice Chair 1.00 0.00 X X 0 0 0 Fran Hunt BOARD MEMBER 1.00 0.00 X 0 0 0 Scott Burns BOARD MEMBER 1.00 0.00 X 0 0 0 Rick Kattelmann Board Member 1.00 0.00 X 0 0 0 Marta Kurland Board Member 1.00 0.00 X 0 0 0 Brynn Pewtherer Board Member 1.00 0.00 X 0 0 0 Tony Taylor Emeritus 1.00 0.00 X 0 0 0 Steve Nelson Board Member 1.00 0.00 X 0 0 0 Randy Keller Board Member 1.00 0.00 X 0 0 0 155823 1 false true false 0 578138 28920 578138 0 202498 202498 0 0 0 122920 122920 122920 122920 117615 30479 87136 0 0 other income 900099 11588 11588 11588 1002280 134508 202498 0 0 0 0 155823 114074 33459 8290 0 548332 401422 117739 29171 0 84801 62081 18209 4511 54355 39792 11671 2892 0 11390 11390 43226 2600 40626 0 0 0 44059 17220 2656 24183 21466 12360 4036 5070 14273 9765 2347 2161 11356 7565 2830 961 0 18834 15923 2173 738 24194 15722 5906 2566 0 9826 7019 2096 711 0 0 13114 10254 2135 725 13707 13707 Escrow fees, property taxes 41864 37787 4077 In-kind goods 28920 327 28593 Dues and subscriptions 27910 22616 2079 3215 Printing and Publications 13776 6512 709 6555 -6600 19126 2063 -27789 1174626 827262 254811 92553 364105 330452 0 8841 57490 18045 16000 0 0 0 0 10977 11840 4900508 61216 4425826 4839292 8496416 8797276 0 0 0 0 13324210 14052350 34066 65329 34066 65329 X 12443568 13121672 846576 865349 13290144 13987021 13324210 14052350 -172346 925325 -56102 X false true X true false X 3293658 893385 453452 492399 578138 5711032 234412 1079167 814726 2128305 0 0 0 3528070 1972552 1268178 492399 578138 7839337 0 2792748 88991 97396 75535 108111 3162781 2792748 88991 97396 75535 108111 3162781 4676556 143472 100705 84896 148888 325418 803379 0 143472 100705 84896 148888 325418 803379 0 103252 16402 21826 11588 153068 3671542 2176509 1369476 663113 915144 8795784 0.53170 0.49960 0.09130 0.04070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 20 16 14 1 true false X X false 4589822 4589822 256580 7110 249470 54106 54106 4839292 1871503 925325 -56102 869223 1002280 1002280 1174626 1174626 1174626 Part II, Line 5: Summarized Policy CONSERVATION EASEMENTS ARE PERPETUAL VOLUNTARY AGREEMENTS BETWEEN THE TRUST AND PRIVATE ORPUBLIC LANDOWNERS WHEREBY THE LANDOWNERS AGREE TO ABIDE BY CERTAIN RESTRICTIONSDESIGNED TO PRESERVE THE OPEN SPACE OR CONSERVATION VALUES OF THEIR LAND. THE TRUSTACCOMPLISHES ONE OF ITS PRIMARY PROGRAM SERVICE OBJECTIVES, LAND CONSERVATION, THROUGH TWO KEY PROGRAMS, WORKING FARMS AND RANCHES AND CRITICAL HABITATS, INPART, BY ACQUIRING SUCH EASEMENTS. CONSERVATION EASEMENTS DONATED TO OR PURCHASED BY THE TRUST ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE FINANCIAL STATEMENTSBECAUSE THE TRUST DOES NOT HAVE FEE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTEDFUTURE ECONOMIC BENEFITS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS AREEXPENSED WHEN THE EASEMENTS ARE ACQUIRED. RESTRICTED CONTRIBUTIONS REQUIRE THE FULFILLMENT OF CERTAIN CONDITIONS AS SET FORTH BY THE DONOR OR FUNDER. FAILURE TO FULFILL THE CONDITIONS COULD RESULT IN THE RETURN OF THE FUNDS TO THE DONORS OR FUNDERS. THE TRUST DEEMS THIS CONTINGENCY REMOTE SINCE BY ACCEPTING THE CONTRIBUTIONS AND GRANT FUNDS AND THEIR TERMS, IT HAS ACCOMMODATED THE OBJECTIVES OF THE ORGANIZATION TO THE PROVISIONS OF THE CONTRIBUTIONS.THE TRUST'S MANAGEMENT BELIEVES THE ORGANIZATION HAS COMPLIED WITH THE TERMS OF ALLCONTRIBUTIONS, GRANT FUNDS AND DONATIONS.As of December 31, 2023, the Trust held the conservation easements of 19,257 acres.(Audited Financial Statements).In addition, the Trust holds a deed restriction and owns the subsurface mineral rights for a Cedar Hills property, acquired in 2007, with 3,748 acres and a Parraguirre property with 40 acres, acquired in 2011. Part II, Line 9: Organization Reporting of conservation easements. As of December 31, 2023, the Trust held the conservation easements of 19,257 acres.(Audited Financial Statements).In addition, the Trust holds a deed restriction and owns the subsurface mineral rights for a Cedar Hills property, acquired in 2007, with 3,748 acres and a Parraguirre property with 40 acres, acquired in 2011. Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Land held for conservation Part III, Line 4: Description of organization's collections and how it furthers its purpose. A PORTION OF THE TRUST'S NET ASSETS WITHOUT DONOR RESTRICTIONS AT DECEMBER 31, 2023ARE DESIGNATED FOR CONSERVATION IN THE AMOUNT OF $4,417,321. THE AMOUNT REPRESENTSTHE NET BOOK VALUE OF THE EASEMENTS HELD BY THE TRUST AS REFLECTED IN OTHER ASSETS IN THE ACCOMPANYING FINANCIAL STATEMENTS.NET ASSETS WITH DONOR RESTRICTIONS CONSIST OF AMOUNTS RESTRICTED BY GRANTORS ANDDONORS FOR THE FOLLOWING PURPOSES:STEWARDSHIP,FIRE RESTORATION, METABOLIC,PRESERVE IT NOW, LAND ACQUISITION, BUILDING FUND, LTA & OTHER. X X X X X false Lands and Legacy 117615 117615 30479 117615 117615 30479 30479 87136 X X false false false false false false false false false KAY OGDEN Executive Dir. 155823 155823 Whitebark Institute EmploysRick Loan X 60000 false true true Schedule L, Part V Supplemental Information During the year ended December 31,2023 the organization made a short-term loan of $60,000 to Whitebark Institute, a nonprofit organization in their region. Rick Kattelman, a member of the board of directors is employed by Whitebark Institute. The loan was made and repaid in 2023. Supplies 27815 FMV Equip&Software 1105 FMV false false false Form 990, Part VI, Section A, Line 2 Emeritus Board Member Tony Taylor and voting Board Member Brynn share family relationship as 'father - daughter'. Form 990, Part VI, Section B, Line 11b The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. Form 990, Part VI, Section B, Line 12c WHEN STAFF IS HIRED OR A NEW MEMBER IS APPOINTED TO THE BOARD OF DIRECTORS OR A COMMITTEE, WE ENSURE EVERYONE HAS REVIEWD AND SIGNED THE CONFLICT OF INTEREST POLICY. EACH YEAR AT THE ANNUAL MEETING, BOARD MEMBERS ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS. ALL BOARD COMMITTEE MEMBER MUST COMPLY WITH THE CONFLICT OF INTEREST POLICY AND SIGN A DISCLOSURE STATEMENT ANNUALLY. ALSO, STAFF MEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. THE EXECUTIVE DIRECTOR MONITORS FOR ANY POTENTIAL CONFLICTS AND DECIDES IF A CONFLICT DOES EXIST, THEN WILL DISCUSS WITH THE BOARD CHAIR OR EXECUTIVE COMMITTEE. Form 990, Part VI, Section B, Line 15a The Executive Committee and the Board of Directors (BOD) determine the Executive Director compensation, and the Executive Director determines staff compensation which is approved in the budget by the BOD. Comparison of local, regional, state and national compensation guidelines are used for all staff. Form 990, Part VI, Section C, Line 18 Federal Tax Returns are available at guidestar.org & charitynavigator.org. Form 990, Part VI, Section C, Line 19 Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.