2024-08-15T13:18:52-05:00 2023-09-30 770051130 ABBOTT STRINGHAM & LYNCH 1901 S BASCOM AVE STE 105 CAMPBELL CA 95008 990 2022-10-01 680233573 CENTER FOR NATURAL LANDS MANAGEMENT CENT 7607317790 27258 VIA INDUSTRIA STE B TEMECULA CA 92590 MELANIE BARRANCO CFO 7607317790 2024-08-14 1 0 SHEBA B DALANEY P00351252 4083778700 2024-08-14 2022 2024-08-08 14:25:15Z MELANIE BARRANCO 27258 VIA INDUSTRIA STE B TEMECULA CA 92590 5558737 0 X WWW.CNLM.ORG X 1990 CA PERPETUAL PROTECTION AND STEWARDSHIP OF LANDS, NATIVE SPECIES AND THEIR HABITATS, ESPECIALLY THOSE NATURAL RESOURCES THAT ARE SENSITIVE, RARE, OR ENDANGERED. 9 9 61 338 78551 77303 1216805 861817 2784472 3447882 1093156 1249038 0 0 5094433 5558737 206941 1001 0 0 4050473 4415420 0 0 60102 4299070 3822018 8556484 8238439 -3462051 -2679702 244168875 261460015 2043771 2072343 242125104 259387672 X THE MISSION OF THE CENTER FOR NATURAL LANDS MANAGEMENT IS (A) TO CONSERVE NATIVE SPECIES, THEIR HABITAT AND FUNCTIONING ECOSYSTEMS IN PERPETUITY, (B) TO OWN AND/OR MANAGE LANDS IN AN ECOLOGICALLY BENEFICIAL MANNER CONSISTENT WITH LOCAL, STATE, AND FEDERAL ENVIRONMENTAL LAWS AND WITH SCIENCE-BASED STEWARDSHIP, (C) TO PROMOTE THE CONSERVATION VALUES OF SUCH LANDS THROUGH EDUCATION, (D) TO PROMOTE AND FACILITATE USES OF LANDS BY THE PUBLIC THAT PRESERVE THE CONSERVATION VALUES, AND (E) TO COOPERATE WITH PUBLIC AND PRIVATE ENTITIES IN THEIR EFFORTS TO PROTECT NATIVE SPECIES AND THEIR HABITATS FOR THE PUBLIC BENEFIT. 0 0 6517197 1001 3447882 AS OF SEPTEMBER 30, 2023, THE CENTER FOR NATURAL LANDS MANAGEMENT (CNLM) HAS PERMANENTLY PROTECTED, THROUGH IN-FEE OWNERSHIP AND CONSERVATION EASEMENTS, 72,770.00 ACRES OF LAND AND WETLANDS THAT PROVIDE ASSOCIATED HABITAT FOR AT-RISK SPECIES. PROTECTION AND STEWARDSHIP WERE PROVIDED THROUGH PATROLLING, PUBLIC EDUCATION, CONTROL OF NON-NATIVE VEGETATION, BIOLOGICAL MONITORING, BOUNDARY SECURITY, HABITAT RESTORATION, RESEARCH, AND OTHER ACTIVITES. THROUGH THIS STEWARDSHIP, CNLM PROTECTED APPROXIMATELY 123 FEDERAL OR STATE LISTED OR SPECIAL-STATUS SPECIES, INCLUDING 21 MAMMAL, 25 BIRD, 11 REPTILE, 5 AMPHIBIAN, 5 FISH, 13 INVERTEBRATE, AND 43 PLANT SPECIES ON ITS PRESERVES IN CALIFORNIA, OREGON, AND WASHINGTON. CNLM'S GOAL IS PERPETUAL PROTECTION AND CONSERVATION OF THESE SPECIES AND THEIR HABITATS. TO SUPPORT THESE STEWARDSHIP ACTIVITIES, CNLM HELD 110 RESTRICTED ACCOUNTS WITH A CUMULATIVE VALUE OF $251,785,074 AS OF SEPTEMBER 30, 2023 OF WHICH $598,733 WAS NEWLY CONTRIBUTED DURING THE FISCAL YEAR. ADDITIONALLY, AT THE CLOSE OF THE FISCAL YEAR, CNLM HELD $28,485,958 IN FUNDS RESTRICTED FOR THE PURPOSE OF FUNDING ADDITIONAL CONSERVATION ACTIVITIES. CNLM ALSO MANAGES CONSERVATION LANDS UNDER CONTRACT WITH OTHERS. DURING THIS REPORTING PERIOD, CNLM MANAGED OVER 13,750 ACRES UNDER CONTRACT IN CALIFORNIA AND WASHINGTON, ALL OF WHICH PROVIDED HABITAT FOR LISTED OR RARE SPECIES OR REPRESENTED SENSITIVE OR RARE HABITAT. IN ADDITION, CNLM PROVIDES A SUITE OF BIOLOGICAL MONITORING, RESTORATION, AND VEGETATION MANAGEMENT SERVICES TO OTHERS TO ENHANCE THE ECOLOGICAL VALUE OF CONSERVATION LANDS OR TO ASSIST IN SPECIES RECOVERY EFFORTS. IN THESE CASES, CNLM HOLDS NO DIRECT REALTY INTEREST BUT THE ORGANIZATION'S EXPERIENCE AND EXPERTISE ARE APPROPRIATE FOR THE HABITAT TYPES AND MANAGEMENT OBJECTIVES. ADDITIONALLY, CNLM PROVIDES SERVICES TO ASSIST OTHERS (SUCH AS CITY AND COUNTY GOVERNMENTS) TO BETTER CALCULATE THE COSTS OF THEIR LONG-TERM OR PERPETUAL MANAGEMENT RESPONSIBILITIES OF OPEN SPACE AREAS. WE ACCOMPLISH THIS THROUGH DIRECT SERVICE CONTRACTS, OFFERING AS A SUBSCRIPTION AN "APP" THAT WE DEVELOPED FOR THAT PURPOSE, AND PROVIDING INFORMATION THROUGH PUBLICATIONS, CONFERENCES, AND TRAINING VIDEOS. APPROXIMATELY 338 REGULAR VOLUNTEERS CONTRIBUTED THEIR LABOR TO FURTHER SUPPORT CNLM'S HABITAT STEWARDSHIP AND RESTORATION EFFORTS. 6517197 1 1 0 0 0 0 1 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 61 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA OR X X MELANIE BARRANCO 7607317790 27258 VIA INDUSTRIA STE B TEMECULA CA 92590 KEN SANCHEZ BOARD CHAIR 0.00 X X 0 0 0 DAVID THOREAU BOARD MEMBER 0.00 X 0 0 0 SUSAN MOORE BOARD MEMBER 0.00 X 0 0 0 RICK RAYBURN BOARD MEMBER 0.00 X 0 0 0 DAVID LEE BOARD TREASURER 0.00 X X 0 0 0 ALICIA GUERRA BOARD MEMBER 0.00 X 0 0 0 PETER PROWS BOARD MEMBER 0.00 X 0 0 0 MICHELLE LEE BOARD MEMBER 0.00 X 0 0 0 ERIC CHERNISS BOARD MEMBER 0.00 X 0 0 0 ISABELLA GELMI CORPORATE SECRETARY 40.00 X 129369 0 15936 MELANIE BARRANCO CO-EXEC DIR & CFO 40.00 X 205632 0 25458 DEBORAH ROGERS CO-EXEC DIR & DIR OF CONSE 40.00 X 216399 0 19336 SARAH MUELLER GENERAL COUNSEL 40.00 X 130923 0 11824 682323 0 72554 4 0 1 0 BRISCOE IVESTER & BAZEL 235 MONTGOMERY STREET STE 935 SAN FRANCISCO CA 94104 LEGAL FEES 160285 1 529224 332593 861817 PROGRAM & SERVICE FEES 813312 3217504 3217504 SEED REVENUE 111000 230378 230378 3447882 1238688 78551 1160137 10350 0 10350 10350 10350 5558737 3447882 78551 1170487 X 1001 1001 654568 109274 540338 4956 2941623 2278963 624961 37699 70561 60459 9136 966 460910 338723 116381 5806 287758 198185 86059 3514 215446 215446 90362 81106 9256 48413 48413 835669 816620 19049 17920 11036 6743 141 46179 20979 24480 720 241914 153642 86374 1898 66258 51218 15040 25277 11411 13866 108961 105601 3360 130921 104133 26788 TAXES 89423 89423 PRESERVE MANAGEMENT 1292443 1292443 SUPPLIES AND EQUIPMENT 447912 422349 25563 VEHICLE EXPENSES 111341 111341 53579 43844 5333 4402 8238439 6517197 1661140 60102 707127 823510 5150179 5165675 76752 0 383693 559829 47124 130547 95983490 673365 95273622 95310125 100535407 104743219 41994971 54697682 0 29428 244168875 261460015 839754 869629 1204017 1202714 2043771 2072343 X 8510238 11085331 233614866 248302341 242125104 259387672 244168875 261460015 -2679702 19942270 0 X X 0 1 X 1 1 1 X 8170564 7904862 3814832 1216805 861817 21968880 2960340 2398233 2493857 2784472 3447882 14084784 11130904 10303095 6308689 4001277 4309699 36053664 1000 3000 3000 7000 61847 170503 317673 424806 943032 1917861 61847 171503 320673 427806 943032 1924861 34128803 1252287 758124 361431 728462 1160137 4260441 58690 142708 223042 364694 78551 867685 1310977 900832 584473 1093156 1238688 5128126 137312 137312 12441881 11203927 7030474 5094433 5548387 41319102 0.82600 0.93180 0.12410 0.05470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 106 18533.30 0 0 0 3 1 1365.00 477799 1 18885147 9704946 -569646 28020447 0 234912536 598733 19988940 4993256 369924 250137029 258354404 258520 -18399132 4915482 385774 234912536 223258559 2115938 38600534 5263140 357487 258354404 209100039 1790521 12367999 223258559 202742332 6394141 5494836 5261703 269567 209100039 0.00730 0.99270 0.00000 0 0 95011055 95011055 972435 673365 299070 95310125 PRIVATE EQUITY FUNDS 54697682 F 54697682 LONG-TERM RETIREMENT OBLIGATION 1202714 1202714 X 25452594 19942270 19942270 5510324 48413 48413 5558737 8190026 0 8190026 48413 48413 8238439 PART II, LINE 9: CNLM PERIODICALLY RECEIVES CONSERVATION EASEMENTS WHICH LIMIT THE ALLOWABLE USES OF THE RELATED PROPERTY TO HABITAT CONSERVATION PURPOSES CONSISTENT WITH CNLM'S MISSION. THESE CONSERVATION EASEMENTS ARISE THROUGH COMPLIANCE BY THIRD PARTIES WITH THE NATURAL RESOURCE REGULATORY PERMITTING PROCESS. ALTHOUGH CNLM RECOGNIZES THAT THE CONSERVATION EASEMENTS THAT IT HOLDS HAVE A SUBSTANTIAL INHERENT MONETARY VALUE, DUE TO STRICT LAND USE AND NATURAL RESOURCE CONDITION RESTRICTIONS, CONSERVATION EASEMENTS RECEIVED BEAR NO POSSIBLE FUTURE FINANCIAL BENEFIT TO CNLM, WHILE EXTANT, ARE NOT RECORDED ON CNLM'S STATEMENT OF FINANCIAL POSITION, UNLESS AN APPRAISED VALUE IS AVAILABLE AT THE TIME OF RECORDING. FROM FOOTNOTES TO FINANCIAL STATEMENTS: EASEMENTS ACQUIRED BY THE ORGANIZATION ARE CONSERVATION EASEMENTS AND CONTAIN NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND MANAGED BY THE ORGANIZATION. EASEMENTS AQUIRED BY EITHER DONATION, CONTRIBUTION OR PURCHASE ARE CAPITALIZED AT APPRAISED VALUE. THE ORGANIZATION MONITORS ACTIVITIES ON THE LAND AND ENFORCES EASEMENT RESTRICTIONS. PART IV, LINE 1B: CNLM PERIODICALLY RECEIVES FUNDS, DIRECTED TO IT BY OR WITH THE APPROVAL OF FEDERAL AND/OR STATE NATURAL RESOURCE REGULATORY AGENCIES, WHICH ARE INTENDED TO BE USED FOR THE ACQUISITION, PROTECTION, MAINTENANCE AND/OR ENHANCEMENT OF LANDS AND HABITATS FOR IMPERILED BIOTA. CNLM MAINTAINS FUNDS IN SEGREGATED ACCOUNTS, MANAGES AND EXPENDS THESE FUNDS ON BEHALF OF AND AT THE DIRECTION OR WITH THE APPROVAL OF THESE AGENCIES. PART V, LINE 4: CNLM ENDOWMENT FUNDS ARE USED TO SUPPORT PRESERVE STEWARDSHIP IN PERPETUITY. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD RELATED TO UNCERTAINIES IN INCOME TAXES. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH ITS REVIEW OF SOURCE OF REVENUE TO IDENTIFY UNRELATED BUSINESS INCOME AND CERTAIN OTHER MATTERS, INCLUDING THOSE WHICH MAY AFFECT ITS TAX EXEMPT STATUS. MANAGEMENT BELIEVES THEIR ESTIMATES RELATED TO INCOME TAX UNCERTAINTIES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATION'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR YEARS ENDED SEPTEMBER 30, 2020 AND AFTER ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS (FORM 199) FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND AFTER COULD BE SUBJECT TO EXAMINATION BY STATE (CALIFORNIA) TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. THE ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990-T AND FORM 109) ARE SUBJECT TO EXAMINATION FOR THE YEAR ENDED SEPTEMBER 30, 2019 AND AFTER. X 1 0 X X X 0 0 0 0 0 0 0 0 0 DEBORAH ROGERS CO-EXEC DIR & DIR OF CONSE 216399 0 0 0 0 0 8296 0 11040 0 235735 0 0 0 MELANIE BARRANCO CO-EXEC DIR & CFO 205632 0 0 0 0 0 8296 0 17162 0 231090 0 0 0 PART I, LINE 1B A STIPEND (NOT TO EXCEED $5,266 IN TAX YEAR 2022) IS PAID TO CNLM EMPLOYEES, FOR WHOM CNLM DOES NOT PROVIDE WORKSPACE AND WHO ARE REQUIRED TO TELECOMMUTE, TO HELP DEFRAY ASSOCIATED COSTS. THE AMOUNTS PAID ARE STANDARD (FIXED) ACROSS ALL ELIGIBLE EMPLOYEES AND INCLUDED AS TAXABLE COMPENSATION REPORTED ON IRS FORM W-2. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO SUBMISSION, THIS FORM 990 WAS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C AT EACH MEETING OF THE BOARD OF DIRECTORS, AT LEAST QUARTERLY, THE CHAIRMAN REMINDS DIRECTORS OF THEIR DUTY AND OBLIGATION TO DISCLOSE ANY CONFLICT OF INTEREST, APPARENT OR ACTUAL. IN ADDITION, UPON ELECTION AND ON AN ANNUAL BASIS THEREAFTER, DIRECTORS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. CONFLICTED DIRECTORS ARE INSTRUCTED TO RECUSE THEMSELVES FROM DECISION MAKING AND DISCUSSION REGARDING THE CONFLICTED SITUATION. THE BOARD DOES NOT APPROVE A DECISION OR TRANSACTION IN WHICH A DIRECTOR HAS A CONFLICT OF INTEREST UNLESS THE DIRECTOR IS RECUSED, THE BOARD COMPILES AND REVIEWS ALL MATERIAL FACTS, THE DISINTERESTED DIRECTORS DETERMINE THAT THE TRANSACTION IS FAIR AND REASONABLE, THE DISINTERESTED BOARD MEMBERS VOTE TO APPROVE THE DECISION OR TRANSACTION BY A MAJORITY, AND THE BOARD ENSURES THAT THE DECISION IS DOCUMENTED. AT EACH STAFF MEETING REVIEWING NEW AND/OR ONGOING PROJECTS, THE EXECUTIVE DIRECTOR (OR MANAGER LEADING THE MEETING) REMINDS STAFF OF THEIR DUTY AND OBLIGATION TO DISCLOSE CONFLICTS OF INTEREST, APPARENT OR ACTUAL, AND CONFLICTED STAFF MEMBERS ARE REMOVED FROM ANY FURTHER PROJECT INVOLVEMENT. THE EXECUTIVE DIRECTOR DETERMINES WHETHER ANY ADDITIONAL RESPONSE CONSISTENT WITH THE CONFLICT OF INTEREST POLICY IS APPROPRIATE, INCLUDING REVIEW BY THE BOARD; FAITHFUL DISCLOSURE IS A CONDITION OF CONTINUED ASSOCIATION WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SETS THE COMPENSATION PACKAGES FOR THE PRESIDENT/EXECUTIVE DIRECTOR(S) AND CHIEF FINANCIAL OFFICER. WHEN CONSIDERING THESE COMPENSATION PACKAGES, THE BOARD REVIEWS COMPENSATION FOR SIMILAR POSITIONS WITHIN COMPARABLE NON-PROFIT ORGANIZATIONS BASED ON REVENUES, EXPENSES, AND ASSETS UNDER MANAGEMENT, DERIVED FROM FORM 990S, AND DOCUMENTS ITS DELIBERATIONS AND DECISIONS BY COMPLETING A REBUTTABLE PRESUMPTION CHECKLIST FOR EACH. THE PRESIDENT/EXECUTIVE DIRECTOR(S) IS/(ARE) CHARGED WITH SETTING COMPENSATION FOR ALL OTHER EMPLOYEES. THESE COMPENSATION PACKAGES ARE REVIEWED FOR REASONABLENESS BY COMPARISON WITH PUBLISHED NATIONAL AND REGIONAL COMPENSATION SURVEYS OF SIMILAR ORGANIZATIONS AND POSITIONS. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION PACKAGES BEFORE THE EFFECTIVE DATE OF ANY CHANGE IN COMPENSATION THROUGH THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 816,620. MANAGEMENT AND GENERAL EXPENSES 19,049. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 835,669. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.