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      <ActivityOrMissionDesc>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.</ActivityOrMissionDesc>
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      <MissionDesc>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.</MissionDesc>
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      <Desc>Founded in 2001 and nationally accredited as a land trust in 2010with accreditation renewed in 2022the Eastern Sierra Land Trust (ESLT) upholds rigorous standards of excellence to ensure lasting conservation and public trust. ESLT works to permanently protect the Eastern Sierras iconic landscapes through voluntary partnerships with landowners, preserving lands for their scenic, agricultural, ecological, recreational, historic, and watershed values. To date, ESLT has safeguarded over 23,000 acres of vital wildlife habitat, working farms and ranches, and other irreplaceable resources from the threat of development through its conservation easements and stewardship programs.</Desc>
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        <Desc>ESLTs Community Connections Program provides people of all ages with opportunities to connect with the land and cultivate a spirit of stewardship. In 2024, the program hosted 28 events, certified 7 new pollinator gardens, and worked with over 150 local students.Public events included GardenFest, World Migratory Bird Day, and the annual Mule Deer Migration Corridor Field Trip. Additional community involvement included the Bishop Pride Festival and Bluesapalooza at Mammoth Lakes. ESLT organized highway cleanups on their adopted section of Highway 395 and co-hosted the Great Sierra River Cleanup at the Artesian Wells.With 7 new gardens certified in 2024, the Eastside Pollinator Garden Project grew to a total of 177 pollinator gardens certified. Sunflower Kids a program that educates Bishop Elementary third-graders about pollinators, native plants, and gardening continued in 2024.</Desc>
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        <FilingOrganizationsTotalAmt>51007</FilingOrganizationsTotalAmt>
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      <Form4720FiledInd>false</Form4720FiledInd>
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        <CurrentYearAmt>204026</CurrentYearAmt>
        <TotalAmt>204026</TotalAmt>
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      <LobbyingCeilingAmt>306039</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearAmt>10335</CurrentYearAmt>
        <TotalAmt>10335</TotalAmt>
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      <AvgGrassrootsNontaxableGrp>
        <CurrentYearAmt>51007</CurrentYearAmt>
        <TotalAmt>51007</TotalAmt>
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      <GrassrootsCeilingAmt>76511</GrassrootsCeilingAmt>
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    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PreservationPublicUseInd>X</PreservationPublicUseInd>
      <ProtectionNaturalHabitatInd>X</ProtectionNaturalHabitatInd>
      <PreservationOpenSpaceInd>X</PreservationOpenSpaceInd>
      <TotalEasementsCnt>21</TotalEasementsCnt>
      <TotalAcreageCnt>16</TotalAcreageCnt>
      <HistoricStrctrEasementsAftrCnt>16</HistoricStrctrEasementsAftrCnt>
      <StatesEasementsHeldCnt>1</StatesEasementsHeldCnt>
      <WrittenPolicyMonitoringInd>true</WrittenPolicyMonitoringInd>
      <Section170hRqrStsfdInd>false</Section170hRqrStsfdInd>
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>4589822</OtherCostOrOtherBasisAmt>
        <BookValueAmt>4589822</BookValueAmt>
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      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>256580</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>12829</DepreciationAmt>
        <BookValueAmt>243751</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>68627</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>54106</DepreciationAmt>
        <BookValueAmt>14521</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>4848094</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1766890</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>440773</NetUnrealizedGainsInvstAmt>
      <DonatedServicesAndUseFcltsAmt>3275</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>444048</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1322842</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1322842</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1329874</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>30175</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>9440</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>39615</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1290259</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1290259</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 5: Summarized Policy</FormAndLineReferenceDesc>
        <ExplanationTxt>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, 2024, 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 9: Organization Reporting of conservation easements.</FormAndLineReferenceDesc>
        <ExplanationTxt>As of December 31, 2024, 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</FormAndLineReferenceDesc>
        <ExplanationTxt>Land held for conservation</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</FormAndLineReferenceDesc>
        <ExplanationTxt>A PORTION OF THE TRUST'S NET ASSETS WITHOUT DONOR RESTRICTIONS AT DECEMBER 31, 2024ARE 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 &amp; OTHER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
        <ExplanationTxt>Direct fundraising expenses $9440</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>Great Dame LLC</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>417 Grandview Drive</AddressLine1Txt>
          <CityNm>Bishop</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93514</ZIPCd>
        </USAddress>
        <ActivityTxt>Fundraising</ActivityTxt>
        <FundraiserControlOfFundsInd>false</FundraiserControlOfFundsInd>
        <RetainedByContractorAmt>92734</RetainedByContractorAmt>
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      <TotalRetainedByContractorsAmt>92734</TotalRetainedByContractorsAmt>
      <FundraisingEventInformationGrp>
        <Event1Nm>Lands and Legacy</Event1Nm>
        <GrossReceiptsEvent1Amt>125958</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>125958</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>9440</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>125958</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>125958</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9440</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9440</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>116518</NetIncomeSummaryAmt>
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      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>KAY OGDEN</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <BaseCompensationFilingOrgAmt>166239</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>166239</TotalCompensationFilingOrgAmt>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Rick Kattleman</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Board Member</RelationshipDescriptionTxt>
        <TransactionAmt>5000</TransactionAmt>
        <TransactionDesc>Technical Support</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>ESLT Board Member Rick Kattlemann is an employee of Whitebark Institute. Rangleland Support: ESLT entered into a $5000 contract with Whitebark Institute to provide technical support on a rangeland vegetation response project. ESLTs Rangeland Conservationist was contracted to conduct research into appropriate fuels reduction approaches in shrub dominated ecosystems in the eastern Sierra Nevada.</ExplanationTxt>
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    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Emeritus Board Member Tony Taylor and voting Board Member Brynn share family relationship as 'father - daughter'.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Federal Tax Returns are available at guidestar.org &amp; charitynavigator.org.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>