2024-09-29T20:59:37-07:00 2023-12-31 883279586 Hiep Pham CPA Inc 41041 Trimboli Way 1926 Fremont CA 94538 990 2023-01-01 680292509 The Pacific Forest Trust Incorporated PACI 4155610700 1001-A OReilly Avenue San Francisco CA 94129 Laurie A Wayburn President 4155610700 2024-05-28 true true Hiep Pham P01346204 5107897736 2024-09-29 2023 2024-10-15 13:58:12Z Laurie A Wayburn 1001-A OReilly Avenue San Francisco CA 94129 10390247 false X www.pacificforest.org X 1993 CA ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES PACIFIC FOREST TRUST (PFT) IS DEDICATED TO SUSTAINING AMERICAS FORESTS. WE WORK WITH PARTNERS AND STAKEHOLDERS TO DEVELOP INNOVATIVE, INCENTIVE-BASED CONSERVATION SOLUTIONS TO SAFEGUARD OUR FORESTS, WHICH ARE ESSENTIAL TO CLIMATE PROTECTION, SAFE WATER SUPPLIES, WILDLIFE SURVIVAL, AND ECONOMIC STABILITY. 13 13 17 50 0 0 4403672 8657467 733673 1045978 334884 586663 -186 100139 5472043 10390247 0 0 0 0 1896742 1972493 0 0 326915 2754872 7900595 4651614 9873088 820429 517159 9021081 9779345 1958318 2199423 7062763 7579922 X ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES PACIFIC FOREST TRUST (PFT) IS DEDICATED TO SUSTAINING AMERICAS FORESTS. WE WORK WITH PARTNERS AND STAKEHOLDERS TO DEVELOP INNOVATIVE, INCENTIVE-BASED CONSERVATION SOLUTIONS TO SAFEGUARD OUR FORESTS, WHICH ARE ESSENTIAL TO CLIMATE PROTECTION, SAFE WATER SUPPLIES, WILDLIFE SURVIVAL, AND ECONOMIC STABILITY. false false 431806 0 0 Constituency Building The goals of this program area are to build a wide and diverse constituency of people committed to the conservation and stewardship of private forests using a variety of communications and educational tools. PFT has expanded general visibility of its mission and projects this year with increased earned media placement in major national outlets such as CBS, the New York Times, Los Angeles Times, Bloomberg, The Economist, The Hill and others. 471488 0 0 Program Development and Planning This includes the Organizations activities in annual and strategic planning, staff conferences and presentations, and executive coordination and oversight of the overall program development and implementation. PFT has hosted and/or facilitated a number of events in the past year, including multiple screenings of Beyond the Trees, the short documentary about our work on the van Eck forests of California and Oregon. 6540859 0 1045978 Forest Conservation The Organizations forest conservation program provides forest conservation services to private landowners, government agencies, and other conservation organizations in the region, with an emphasis on the design, acquisition and management of conservation easements on working forestlands. PFT monitors and provides stewardship services on a total of 38 conservation easements on roughly 130,000 acres in California and Oregon. PFT currently owns-but will transfer ownership to the Southern Sierra Miwuk Nation-897 forested acres along the border of Yosemite National Park, California. These lands are conserved, managed and monitored for water, wildlife, and climate values. PFT is engaging in ongoing discussions with forest landowners in California and Oregon regarding opportunities for future easement and fee title acquisitions. PFT continues to work with a diverse group of stakeholders on the Klamath-Cascade Advisory Council, as well as conducting field trips and public outreach and educating key stakeholders about the importance of conserving working forests in the Klamath-Cascade region. Forests are central to the ecological health of this critical watershed that provides drinking water for 25+ million Californians. Subsequent activity to 12/31/2023 in 2024 PFT purchased a conservation easement on 11,000 acres in Trinity County, California. 1157222 0 0 Stewardship Forestry This program area includes research, education, technical assistance and demonstration projects that seek to promote the practical implementation of stewardship forestry and related forest conservation efforts. 476123 0 0 Incentives Through the incentives program, the Organization develops policy initiatives and analyses in support of incentives for long-term forest stewardship. 1633345 0 0 9077498 true true false true false false true false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 31 0 17 true false false false false false false false false false false X 13 13 true false false false false false false true true false false false true true true true true true true false CA X X Raul Garcia 4155610700 1001-A OReilly Avenue San Francisco CA 94129 Laurie Wayburn President 40.00 X X 222143 0 31568 Ann Bartuska Chair of Board 4.00 X X 0 0 0 Stuart Bewley Treasurer 3.00 X X 0 0 0 Seema Jethani Secretary 3.00 X X 0 0 0 Connie Best Trustee 3.00 X 0 0 0 Sally Bingham Trustee 3.00 X 0 0 0 Dan Dorosin Trustee 3.00 X 0 0 0 Jerry Franklin Trustee 3.00 X 0 0 0 Paul Henson Trustee 3.00 X 0 0 0 Andy Nordhoff Trustee 3.00 X 0 0 0 Chris Smith Trustee 3.00 X 0 0 0 Andrea Tuttle Trustee 3.00 X 0 0 0 Sunny Virdi Trustee 3.00 X 0 0 0 Erik Wohlgemuth Trustee 3.00 X 0 0 0 Paul Mason VP for Policy and Incentives 40.00 X 165619 0 26218 Michael W Reilly Director of Finance & Admin. 40.00 X 146155 0 23465 Brian A Lawson Director of Conservation & Stewardship 40.00 X 135000 0 28396 Kevin Connelly Director of Development 40.00 X 111008 0 20661 779925 0 130308 5 false true false Terra Fuego Resource 1100 Fortress St Chico CA 95973 Consultants/Contracted Services 150200 1 6628094 2029373 8657467 Program Service Fees 110000 1045978 0 0 1045978 586663 0 586663 Other Income 110000 100139 100139 0 0 100139 10390247 1146117 0 586663 779925 564156 150588 65181 781316 565163 150855 65298 80091 65963 8014 6114 205333 149833 42005 13495 125828 91467 24187 10174 29134 28288 458 388 33000 24034 6285 2681 880252 856992 7102 16158 33507 25227 104 8176 245303 180736 43331 21236 132563 118778 4200 9585 115689 84257 22032 9400 32713 29230 2441 1042 Forest Management Services 455622 455622 0 0 Books, Software and Reference 73368 60528 2471 10369 Licenses, Permits and Registration 11178 1815 315 9048 Memberships 10991 10991 0 0 5847275 5764418 4287 78570 9873088 9077498 468675 326915 193886 466068 200435 138127 30000 214740 612131 590000 11491 56808 3236556 36556 0 3200000 4241160 4600338 4129369 115873 9021081 9779345 186988 732263 1347694 1347694 423636 119466 1958318 2199423 X 5838496 5603787 1224267 1976135 7062763 7579922 9021081 9779345 517159 X X false true X true false X 0 1117741 1360043 3080189 4346172 8657467 18561612 0 0 1117741 1360043 3080189 4346172 8657467 18561612 0 18561612 144283 118188 179435 156343 586663 1184912 0 59282 26982 9305 5656 100139 201364 19947888 0.93050 0.92660 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other Income 2019: 59282. 2020: 26982. 2021: 9305. 2022: 5656. 2023: 100139. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 49 49 9873088 9873137 643657 160914 0 0 311377 346499 384067 643657 1685600 2528400 5499 16686 5260 49 27494 77844 86625 96017 160914 421400 632100 X X X 36 118685.00 0 2 true 1937.00 177572 true 3200000 3200000 36556 36556 0 3200000 Operating Lease Right-of-Use Asset 115873 115873 Operating Lease Liability 119466 119466 X 10390247 10390247 10390247 9873088 9873088 9873088 Pt II, Line 5 ALL EASEMENTS HAVE A STEWARDSHIP MONITORING PLAN WRITTEN AND APPROVED PRIOR TO THE CLOSE OF THE EASEMENT TRANSACTION. UPON CLOSING THE TRANSACTION, AN AMOUNT CALCULATED BASED ON VARIOUS CRITERIA IS DEPOSITED INTO THE ORGANIZATIONS STEWARDSHIP FUND, FROM WHICH INVESTMENT EARNINGS ARE USED TO PAY FOR EASEMENT MONITORING AND ANY EASEMENT DEFENSE COSTS. Pt II, Line 9 ORGANIZATIONS BALANCE SHEET SHOWS THE VALUE OF THE LAND AT COST; DIRECT EXPENSES ARE INCLUDED IN PROGRAM EXPENSES. FOOTNOTE IN FINANCIAL STATEMENTS: THE CORPORATION HELD 36 CONSERVATION EASEMENTS LOCATED IN CALIFORNIA AND OREGON COMPRISING 118,685 ACRES AT THE END OF 2023. THE EASEMENTS CARRY NO MARKETABLE VALUE. ACCORDINGLY, THEY ARE NOT REPORTED AS ASSETS ON THE BALANCE SHEET AND ARE EXPENSED IN THE YEAR IN WHICH THEY ARE ACQUIRED. THE CORPORATION MAINTAINS AN INTERNAL RECORD KEEPING SYSTEM TO ACCOUNT FOR ALL EASEMENTS AND TO ASSURE THE REGULAR MONITORING OF COMPLIANCE AND OTHER STEWARDSHIP OBLIGATIONS Pt X, Line 2 The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-thannot be sustained upon examination by taxing authorities. The Organization has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Organizations financial condition, results of operations or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2023. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. X X false false false false false false false false false Laurie Wayburn 222143 0 0 0 0 0 0 0 31568 0 253711 0 0 0 Paul Mason 165619 0 0 0 0 0 0 0 26218 0 191837 0 0 0 Michael W Reilly 146155 0 0 0 0 0 0 0 23465 0 169620 0 0 0 Brian A Lawson 135000 0 0 0 0 0 0 0 28396 0 163396 0 0 0 Pt VI, Line 2 PRESIDENT AND CO-FOUNDER ARE MARRIED. Pt VI, Line 11b REVIEWED BY AUDIT COMMITTEE AS DELEGATED BY BOARD OF DIRECTORS. Pt VI, Line 12c BOARD MEMBERS COMPLETE A QUESTIONNAIRE ANNUALLY. Pt VI, Line 15a SALARIES FOR ALL OF THE ORGANIZATIONS POSITIONS ARE GUIDED BY COMPENSATION STUDIES OF SIMULARLY SIZED AND LOCATED NOT-FOR-PROFIT ORGANIZATIONS ENGAGED IN SIMILAR WORK. Pt VI, Line 15b SALARIES FOR ALL OF THE ORGANIZATIONS POSITIONS ARE GUIDED BY COMPENSATION STUDIES OF SIMULARLY SIZED AND LOCATED NOT-FOR-PROFIT ORGANIZATIONS ENGAGED IN SIMILAR WORK. Pt VI, Line 19 UPON REQUEST Pt XII, Line 2c THIS PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. Form 990, Part III, Line 4d Stewardship Forestry 1157222. 0. 0. Form 990, Part III, Line 4d Incentives 476123. 0. 0. Form 990, Part IX, Line 24e Recruiting Expenses 10441. 7604. 1989. 848. Form 990, Part IX, Line 24e Property Taxes 21205. 21190. 5. 10. Form 990, Part IX, Line 24e Other Operation Expenses 19844. 13820. 1707. 4317. Form 990, Part IX, Line 24e Event Expenses 90428. 18757. 69. 71602. Form 990, Part IX, Line 24e Bank Fees 8457. 6147. 517. 1793. Form 990, Part IX, Line 24e Conservation Easement Expenses 5696900. 5696900. 0. 0. FRED M VAN ECK FOREST FOUNDATION FOR PURDUE UNIVERSITY 1001A OREILLY AVENUE SAN FRANCISCO CA 94129 731628231 SUPPORT PURDUE UNIV DEPT FORESTRY CA 501(c)(3) 509(A)(1) false false false false false false false false false false false false true false false false false false false false FRED M VAN ECK FOREST FOUNDATION FOR PURDUE UNIVERSITY L 897858 FMV