2024-11-08T20:07:36-06:00 2023-12-31 932001788 BRYMAR CPA LLP 17 ASPEN WAY WATSONVILLE CA 95076 990 2023-01-01 943216468 TRI-VALLEY CONSERVANCY TRI- 9254498706 1457 FIRST ST LIVERMORE CA 94550 MARK TRISKA CHAIRMAN 9254498706 2024-11-07 1 1 SANDRA MARTINEZ-BULOSAN P02362711 8312881720 2024-11-04 2023 2024-10-15 13:58:12Z MARK TRISKA 1457 FIRST ST LIVERMORE CA 94550 2547348 0 X WWW.TRIVALLEYCONSERVANCY.ORG X 1994 CA AS AN ACCREDITED LAND TRUST, TRI-VALLEY CONSERVANCY'S MISSION IS TO PROMOTE ECONOMICALLY SUSTAINABLE VINEYARDS AND ORCHARDS, AND INCREASE PERMANENTLY PROTECTED, BIOLOGICALLY DIVERSE OPEN SPACES. 12 12 5 10 0 0 70413 110631 50000 45000 1448405 372445 -405 -27218 1568413 500858 0 0 0 0 319468 504533 7765 6140 34408 483132 548094 810365 1058767 758048 -557909 23013559 24915292 495959 317597 22517600 24597695 X TO PROMOTE ECONOMICALLY SUSTAINABLE VINEYARDS AND ORCHARDS, AN INCREASE PERMANENTLY PROTECTED, BIOLOGICALLY DIVERSE OPEN SPACES. 0 0 303948 52767 PROGRAM SERVICE ACCOMPLISHMENT #1LAND STEWARDSHIP - IN 2022, TVC PERFORMED STEWARDSHIP FOR, AND ANNUAL MONITORING OF, 66 EASEMENTS OVER 110 PROPERTIES. TVC CONTINUES TO IDENTIFY OPPORTUNITIES TO FULFILL THE CRITICAL MISSION OF PRESERVING OPEN SPACE, SUPPORTING SUSTAINABLE AND ECONOMICALLY VIABLE AGRICULTURAL LANDS, AND THE PROTECTION OF WILDLIFE HABITATS IN THE TRI-VALLEY. 580659 PROGRAM SERVICE ACCOMPLISHMENT #2SUPPORTING A VIBRANT WINE COUNTRY - TO FURTHER INVEST IN THE REGION, TVC IS SUPPORTING THE WINE QUALITY ALLIANCE (WQA) TO ADDRESS IMPROVING OVERALL QUALITY OF LIVERMORE VALLEY WINES. THE WQA CONTINUES TO WORK WITH A WINEMAKING CONSULTANT TO PROVIDE EDUCATION, EXPERT CONSULTATION AND TECHNICAL ANALYSIS TO INCREASE THE RECOGNITION AND REPUTATION OF LIVERMORE VALLEY WINES. IN 2022, TVC PROVIDED FACTUAL INFORMATION TO THE VOTERS OF LIVERMORE REGARDING THE BENEFITS OF A SEWER EXTENSION AND HOW IT WOULD PROTECT THE GROUNDWATER AND PROVIDE THE NECESSARY INFRASTRUCTURE FOR THE WINE REGION. TVC ALSO WORKED CLOSELY WITH THE ALAMEDA COUNTY PLANNING DEPARTMENT TO ADOPT NECESSARY AMENDMENTS TO THE EAST COUNTY AREA PLAN. 48261 PROGRAM SERVICE ACCOMPLISHMENT #3ENGAGING THE NEXT GENERATION - 4TH GRADE STUDENTS IN LIVERMORE AND PLEASANTON PARTICIPATED IN THE "DISCOVERY: YOUTH IN NATURE PROGRAM". THIS YOUTH EDUCATION PROGRAM IS OFFERED AS A BLENDED LEARNING EXPERIENCE OF IN-CLASSROOM CURRICULUM AND A HALF-DAY GUIDED HIKE HOSTED AT HOLDENER PARK, A TVC PRESERVED OPEN SPACE AND TRAIL. TVC'S WEBSITE ALSO OFFERS AT-HOME LEARNING ACTIVITIES. THE YOUTH-IN-NATURE PROGRAM CONTENT ENCOURAGES STUDENTS TO EXPLORE TOPICS OF HEALTHY NATURAL RESOURCES, TYPES OF OPEN SPACE, AND WILDLIFE HABITAT PROTECTION, SPECIFIC TO THE TRI-VALLEY. THE PROGRAM OBJECTIVE IS TO EDUCATE AND CULTIVATE THE OPEN SPACE STEWARDS AND LEADERS OF TOMORROW. PROGRAM SERVICE ACCOMPLISHMENT #4TRI-VALLEY CONSERVANCY HOSTED THE 13TH ANNUAL LIVERMORE VALLEY UNCORKED COMPETITION AND CELEBRATION. TRI-VALLEY CONSERVANCY'S MISSION IS TO INCREASE THE ECONOMIC VIABILITY OF GRAPE GROWING IN THE TRI-VALLEY. THE UNCORKED COMPETITION OFFERS A UNIQUE OCCASION TO RECOGNIZE THE EXCELLENCE OF WINE GROWN IN THE LIVERMORE VALLEY AVA (AMERICAN VITICULTURAL AREA). THE UNCORKED CELEBRATION BRINGS TOGETHER GRAPE GROWERS, WINE MAKERS AND INDUSTRY PROFESSIONALS FROM AROUND CALIFORNIA TO INCREASE THE VISIBILITY OF LIVERMORE-MADE WINES. 932868 1 1 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 1 0 0 1 0 0 0 1 1 1 1 0 1 1 1 0 CA X X X LORI SOUZA 9254498706 1457 FIRST STREET LIVERMORE CA 94550 LORI SOUZA BOARD CHAIR-TERMED OUT 12/31/23 10.00 X X 0 0 0 KEVIN BASKIN VICE CHAIR (LEFT FEBRUARY 2024) 10.00 X X 0 0 0 JENNIFER YEAMANS TREASURER 10.00 X X 0 0 0 SBLEND SBLENDORIO SECRETARY 4.00 X X 0 0 0 SCOTT AKIN DIRECTOR 4.00 X 0 0 0 LOU ASTBURY DIRECTOR 4.00 X 0 0 0 DAVID BEST DIRECTOR 4.00 X 0 0 0 JAMES FOLTA DIRECTOR 4.00 X 0 0 0 DAVID KENT DIRECTOR 4.00 X 0 0 0 TAMMY REUS DIRECTOR 4.00 X 0 0 0 CYNTHIA ROSS DIRECTOR 4.00 X 0 0 0 MARK TRISKA BOARD CHAIR-EFFECTIVE 1/1/24 (MEMBER PRIOR) 4.00 X 0 0 0 JENNIFER TAGGART INTERIM EXECUTIVE DIRECTOR 40.00 X 107443 0 0 DAVID EPSTEIN EXECUTIVE DIRECTOR (LEFT NOVEMBER 2023) 40.00 X 147125 0 0 254568 0 0 2 1 0 0 0 33500 77131 2520 110631 MITIGATION INCOME 900099 45000 45000 45000 565805 565805 1787634 1980994 -193360 -193360 -193360 30511 33500 65496 -34985 -34985 STEWARDSHIP INCOME 900099 7572 7572 MISC INCOME 900099 195 195 7767 500858 52767 0 337460 254568 229112 12728 12728 181956 163760 9098 9098 30600 27540 1530 1530 37409 33669 1870 1870 17542 14071 3471 26610 25812 798 6140 6140 42479 42479 23957 8461 15496 20289 17247 3042 14975 14526 449 59378 57597 1781 3297 3297 2957 2866 91 19586 18998 588 SPECIAL PROJECTS 204941 204941 ACQUISITION EXPENSES 55062 55062 STEWARDSHIP EXPENSES 21915 21915 DUES AND SUBSCRIPTIONS 12467 12093 374 22639 21901 738 1058767 932868 91491 34408 1967794 1379713 4203 4418 39922 39856 8172 66 12812750 15967456 7860253 7220549 360387 343090 23013559 24915292 16684 68280 178842 1500 300433 247817 495959 317597 X 4183602 5227645 18333998 19370050 22517600 24597695 23013559 24915292 -557909 2638004 0 X 0 1 X 1 0 X 991056 260195 197444 70413 110631 1629739 991056 260195 197444 70413 110631 1629739 1629739 448731 446331 1026433 374286 565805 2861586 33399 4626 51025 -9739 52767 132078 4623403 2118451 0.35250 0.37660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 66 5111.00 1 1 1650.00 204941 22414787 51286 2967970 1500 2244538 23188005 26957743 55973 -3808386 8000 736191 46352 22414787 24080541 835786 2137666 13200 83050 26957743 20344639 315325 3520001 99424 24080541 14234662 2865972 3331757 87752 20344639 1.00000 0 0 66 66 1386 1386 0 38470 38470 0 66 7220549 F 7220549 RIGHT-OF-USE LIABILITY 247817 247817 X 3096383 2638004 2638004 458379 42479 42479 500858 1016288 0 1016288 42479 42479 1058767 PART II, LINE 5: TRI-VALLEY CONSERVANCY IS CERTIFIED BY THE LAND TRUST ALLIANCE AND ABIDES BY THE POLICIES AND PROCEDURES RELATED TO MONITORING, INSPECTION AND ENFORCEMENTS OF THE CONSERVATION EASMENT. THE ORGANIZATION MAINTAINS AN ENDOWMENT ACCOUNT IS TO ENSURE PROPERTY STEWARDSHIP OF TVC'S EASEMENTS AND PROPERTY INTERESTS BY FUNDING ITS LEGAL, OPERATING AND MONITORING ACTIVITIES IN PERPETUITY. PART II, LINE 9: THROUGH ITS YEARS OF OPERATION, TVC HAS ACQUIRED SIXTY-SIX DEEDS OF PERPETUAL AGRICULTURAL OR OPEN SPACE EASEMENTS TOTALING 5,111 ACRES. THESE EASEMENTS HAVE NO FINANCIAL VALUE SINCE THE DEVELOPMENT RIGHTS ASSOCIATED WITH THE PROPERTIES HAVE BEEN PERMANENTLY "EXTINGUISHED". THEREFORE, THE EASEMENTS ARE VALUED NOMINALLY AT $1 EACH, FOR A TOTAL OF $66 IN THESE FINANCIAL STATEMENTS. CERTAIN RESIDENTIAL DEVELOPMENTS WITHIN THE BOUNDARY OF THE PLAN AREA ARE REQUIRED TO PAY TVC MITIGATION FEES AT THE TIME INDIVIDUAL BUILDING PERMITS ARE PULLED (RUBY HILL DEVELOPMENT IN PLEASANTON, CA) OR IN OTHER CASES AT THE TIME OF FINAL MAP APPROVAL. SUCH FEES HAVE BEEN COLLECTED BY THE CITY OF PLEASANTON, AND TVC ANTICIPATES REVENUES FROM THE REMAINING FOUR PLUS RESIDENTIAL LOTS STILL AVAILABLE IN THE RUBY HILL DEVELOPMENT. ALL MONIES RECEIVED FROM RUBY HILL ARE RESTRICTED FOR USE WITHIN THE SOUTH LIVERMORE VALLEY AREA PLAN (SLVAP). TVC USES THE DEVELOPER MITIGATION FEES IT RECEIVES FROM RUBY HILL TO PURCHASE CONSERVATION EASEMENTS, TO STEWARD THE PORTFOLIO OF EASEMENTS UNDER ITS CARE AND TO COVER ITS GENERAL AND ADMINISTRATIVE OPERATIONS. TVC ACCEPTS AND HOLDS CONSERVATION EASEMENTS COMMITTING TO ANNUAL STEWARDSHIP IN PERPETUITY, TO ENFORCE THEIR TERMS AND TO BUILDING POSITIVE LANDOWNER AND COMMUNITY RELATIONSHIPS TO SUPPORT ITS CONSERVATION PROGRAMS AND ENFORCEMENT ACTIONS. FOR EVERY EASEMENT, TVC HAS A BASELINE DOCUMENTATION REPORT PREPARED PRIOR TO CLOSING AND SIGNED BY THE LANDOWNER AT CLOSING. THE REPORT DOCUMENTS THE IMPROVEMENT CONSERVATION VALUES PROTECTED BY THE EASEMENT AND THE RELEVANT CONDITIONS OF THE PROPERTY AS NECESSARY TO MONITOR AND ENFORCE THE EASEMENT(S). THE EASEMENT PROPERTIES ARE MONITORED REGULARLY, AT LEAST ANNUALLY, AND DOCUMENTATION IS KEPT OF EACH MONITORING ACTIVITY. TVC MAINTAINS REGULAR CONTACT WITH OWNERS OF EASEMENT PROPERTIES. CHANGES IN LAND OWNERSHIP ARE TRACKED. TVC STRIVES TO PROMPTLY BUILD A POSITIVE WORKING RELATIONSHIP WITH NEW OWNERS OF EASEMENT PROPERTIES AND INFORMS THEM ABOUT THE EASEMENT'S EXISTENCE AND RESTRICTIONS, AND TVC'S STEWARDSHIP POLICIES AND PROCEDURES. PART OF THE STEWARDSHIP EFFORT REQUIRES TVC TO TAKE NECESSARY AND CONSISTENT STEPS TO SEE THAT VIOLATIONS ARE RESOLVED UTILIZING LEGAL RESOURCES FOR ENFORCEMENT AND DEFENSE WHEN NECESSARY. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE ORGANIZATION HAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. ACCORDINGLY, NO PROVISION IS MADE FOR INCOME TAXES IN THESE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE AN ORGANIZATION TO RECOGNIZE THE TAX BENEFIT OR LIABILITY ASSOCIATED WITH A TAX POSITION TAKEN FOR THE TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, THEY WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO TAX RELATED INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES FOR INCOME TAX RETURNS FILED IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES LIVERMORE UNCORKED EVENT 64011 33500 30511 65496 64011 33500 30511 65496 65496 -34985 X 1 0 0 0 0 0 0 0 0 DAVID EPSTEIN EXECUTIVE DIRECTOR (LEFT NOVEMBER 20 147125 0 0 0 0 0 0 0 0 0 147125 0 0 0 PART I, LINE 4A DAVID EPSTEIN RECEIVED A $30,000 SEVERANCE PAYMENT IN DECEMBER 2023. FORM 990, PART VI, SECTION A, LINE 2 DAVID KENT: YES EXPLANATION: "YES, A FARMING BUSINESS OWNED BY MY TWO DAUGHTERS LEASES 10 ACRES OF VINEYARDS FROM MARK & MARIA TRISKA. MARK TRISKA: YES EXPLANATION: "I HAVE A BUSINESS RELATIONSHIP WITH DAVID KENT AS I AM HIS WINEGRAPE GROWER FOR DARCIE KENT VINEYARDS." FORM 990, PART VI, SECTION A, LINE 6 TVC HAS A BOARD OF DIRECTORS. FIVE OF THE DIRECTORS ARE APPOINTED BY FIVE ORGANIZATIONS: CITY OF LIVERMORE, CITY OF PLEASANTON, COUNTY OF ALAMEDA, LIVERMORE VALLEY WINEGROWERS ASSOCIATION AND FRIENDS OF OPEN SPACE AND VINEYARDS. THE OTHER SEVEN DIRECTOR SEATS ARE CONSIDERED "AT LARGE AND ARE VOTED UPON BY THE CURRENT BOARD. THERE ARE NO OTHER MEMBERS - ALL DONORS AND ADVISORY COUNCIL ARE CONSIDERED "FRIENDS" OF TVC. ALL ARE CONSIDERED VOLUNTEERS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES ARE NOT AUTHORIZED TO MAKE DECISIONS FOR TVC, THEY INVESTIGATE AND PREPARE PROPOSALS TO THE BOARD OF DIRECTORS WHO MAKE THE DECISIONS. THE COMMITTEES CAN MAKE RECOMMENDATIONS HOWEVER THE BOARD CAN CHOOSE TO MODIFY AND/OR REJECT RECOMMENDATIONS BY THE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE ACCOUNTANTS AND SENT TO THE OFFICERS FOR REVIEW AND APPROVAL BEFORE FILING. THE FORM 990 WILL BE AVAILABLE TO ANY BOARD MEMBER WHO REQUESTS A COPY OF THE DOCUMENT. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR IS REQUESTED TO REVIEW, UPDATE, AND SIGN THE CONFLICT OF INTEREST FORM FROM THE PREVIOUS YEAR. ADDITIONALLY, AT THE BEGINNING OF EACH BOARD OF DIRECTOR AND COMMITTEE MEETINGS EVERYONE IS ASKED TO IDENTIFY IF THERE ARE ANY POSSIBILITIES OF A CONFLICT OF INTEREST. ANYONE IDENTIFYING THEMSELVES WITH A CONFLICT OF INTEREST IS DOCUMENTED IN THE MINUTES. THE INDIVIDUALS WHO HAVE A CONFLICT OF INTEREST FOR A SPECIFIC ITEM HAS/WILL RECUSE THEMSELVES FROM THE ROOM DURING THE DISCUSSION AND DECISION VOTES (THIS IS ALL DOCUMENTED IN THE MINUTES). FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW AND APPROVAL PROCESS - CEO & TOP MANAGEMENT - REVIEW OF AGREED EXPECTATIONS FOR THE YEAR, PERSONNEL COMMITTEE SENDS OUT REVIEW FORMS TO EACH DIRECTOR, PLUS THE EXECUTIVE DIRECTOR CONDUCTS A SELF EVALUATION. ADDITIONALLY, PAY IS COMPARED TO THE ANNUAL NONPROFIT COMPENSATION ASSOCIATES ANNUAL SURVEY FOR "FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS". COMPENSATION REVIEW AND APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES - FOR OTHER EMPLOYEES REVIEWS ARE COMPLETED BY THE EXECUTIVE DIRECTOR. EXPECTATIONS VERSUS ACCOMPLISHMENTS AND "FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS" ANNUAL SURVEY IS USED. FORM 990, PART VI, SECTION C, LINE 19 TVC PREPARES AN ANNUAL REPORT EACH YEAR. A FINANCIAL STATEMENT, ANNUAL REPORT AND FORM 990 IS POSTED FOR PUBLIC VIEWING ON THE TVC WEBSITE, GUIDESTAR AND CHARITY NAVIGATOR. MONTHLY FINANCIAL REPORTS ARE DISTRIBUTED TO THE BOARD OF DIRECTORS VIA EMAIL. ADDITIONALLY, THE REPORTS ARE AVAILABLE FOR REVIEW UPON REQUEST.