2024-11-15T15:59:14-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 721603033 THE CALIFORNIA DESERT LAND CONSERVANCY CALI 7603665440 60124 29 PALMS HIGHWAY JOSHUA TREE CA 92252 JOHN SIMPSON PRESIDENT 7603665440 2024-11-15 1 0 X KERRI N BOGDA CPA P00760402 7177404863 2024-11-15 2023 2024-10-15 13:58:12Z MOJAVE DESERT LAND TRUST KELLY HERBINSON 60124 29 PALMS HIGHWAY JOSHUA TREE CA 92252 8463174 0 X WWW.MDLT.ORG X 2005 CA TO PROTECT THE COLORADO AND MOJAVE DESERTS ECOSYSTEMS AND THEIR SCENIC AND CULTURAL RESOURCES. 9 9 35 117 0 0 7679541 7230288 283852 491156 -86862 42050 196171 349673 8072702 8113167 0 0 0 0 1760852 1926608 0 0 213691 1244633 1388587 3005485 3315195 5067217 4797972 51837293 60229508 8801160 11473410 43036133 48756098 X SEE SCHEDULE O 0 0 1726993 0 368104 LAND PURCHASES THAT HAVE STRATEGIC CONSERVATION VALUES. WORKS TO ENSURE THAT ALL ACQUIRED LAND IS PROPERLY STEWARDED AND MAINTAINED. EVERY LAND TRANSACTION SUPPORTS THE VISION OF A MOJAVE DESERT WITH INTERCONNECTED, PERMANENTLY PROTECTED SCENIC AND NATURAL AREAS HOSTING A DIVERSITY OF NATIVE PLANTS AND WILDLIFE. RESPONSIBILITIES INCLUDE CONSERVATION EASEMENT MONITORING, SIMPLE RESTORATION, AND WASTE REMOVAL. ALONG WITH LAND PUCHASES IN OUR LOCAL AREA AND OUR CONSERVATION EASEMENT WORK, THE ORGANIZATION HAS CONVEYED 1,308 PARCELS TOTALING 58,843 ACRES TO THE UNITED STATES GOVERNMENT, CONSOLIDATING OUR PUBLIC LANDS AND CONSERVED OVER 102,000 ACRES. 519013 0 0 EDUCATION AND PUBLIC OUTREACH PROGRAM INCLUDE GUIDED HIKES, OUTDOOR EDUCATION, OUTREACH AT LOCAL FAIRS AND FESTIVALS, LECTURES AND WORKSHOPS, SPECIAL EVENTS AND AN INTERNSHIP FOR WOMEN IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH. A TOTAL OF 913 YOUNG PEOPLE AGED 5-18 YEARS OLD IN SOUTHERN CALIFORNIA CONNECTED WITH THE DESERT THROUGH MDLT'S EDUCATIONAL PROGRAMMING IN 2023. OF THESE, 495 STUDENTS TOOK PART IN EXPERIENTIAL LEARNING LABS ABOUT DESERT ECOLOGY AND HAD ARTWORK PUBLISHED IN THE CHOLLA NEEDLES: YOUNG WRITERS AND ARTISTS AND JOSHUA TREE VOICE MAGAZINES. AN ADDITIONAL 221 STUDENTS CARRIED OUT STEWARDSHIP AND CONTRIBUTED CITIZEN SCIENCE ABOUT SPECIES ON MDLT LANDS, AND 197 JOINED FIELD TRIPS TO A LOCAL BIRD WATCHING PRESERVE. NINE WOMEN TOOK PART IN THREE RESEARCH TEAMS FOR THE WOMEN IN SCIENCE DISCOVERING OUR MOJAVE (WISDOM) INTERNSHIP, COLLECTING DATA ABOUT TAMARISK BEETLES, BIRDS, BUMBLE BEES, AND SPRINGS IN MOJAVE TRAILS NATIONAL MONUMENT. 483053 0 123052 THE PLANT CONSERVATION PROGRAM INCLUDES A NATIVE PLANT RESTORATION NURSERY AND A CONSERVATION SEED BANK. THE NURSERY GROWS NATIVE PLANTS FOR RESTORATION CONTRACTS FOR REVEGETATION PROJECTS THROUGHOUT THE CALIFORNIA DESERTS. THE SEED BANK PROGRAM STORES AND PRESERVES NATIVE SEEDS AND HERBARIUM SPECIMENS FROM MDLT PROPERTIES FOR FUTURE RESEARCH. IN FY23, THE NURSERY GREW OVER 20,000 PLANTS INCLUDING THE LARGEST RESTORATION CONTRACT TO DATE - OVER 15,000 SALT-TOLERANT PLANT SPECIES FOR HABITAT RESTORATION AND DUST SUPPRESSION AROUND THE SALTON SEA. IN 2023, THE PLANT CONSERVATION DEPARTMENT RECEIVED A 3 MILLION DOLLAR GRANT FROM THE WILDLIFE CONSERVATION BOARD TO EXPAND THE SEED BANK IN EFFORTS TO HELP PRESERVE AND PROTECT THE BIODIVERSITY OF THE DESERTS OF CALIFORNIA. 2729059 1 1 0 1 0 0 1 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X BRANDY IVENER 7603665440 60124 29 PALMS HIGHWAY JOSHUA TREE CA 92252 JOHN SIMPSON PRESIDENT 3.00 0.00 X X 0 0 0 ABDEL REID VICE PRESIDENT 3.00 0.00 X X 0 0 0 PETER BROOKS TREASURER 3.00 0.00 X X 0 0 0 GEARY HUND SECRETARY 3.00 0.00 X X 0 0 0 TERRYSA GUERRA DIRECTOR (UNTIL 11/23) 3.00 0.00 X 0 0 0 STEVE HELY DIRECTOR 3.00 0.00 X 0 0 0 ROBYN HELMLINGER DIRECTOR 3.00 0.00 X 0 0 0 RON RADZINER DIRECTOR 3.00 0.00 X 0 0 0 BRAD WILSON DIRECTOR 3.00 0.00 X 0 0 0 GWEN BARKER DIRECTOR 3.00 0.00 X 0 0 0 KELLY HERBINSON JOINT EXECUTIVE DIRECTOR 40.00 0.00 X 106496 0 13341 CODY HANFORD JOINT EXECUTIVE DIRECTOR 40.00 0.00 X 93335 0 11486 199831 0 24827 1 0 0 0 0 1017754 6212534 2005431 7230288 LAND CONSULTING & CONTRACT SERVIC 900099 368104 368104 PLANT & SEED SALES PROGRAM 900099 123052 123052 491156 392057 392057 24977 325030 -24977 -325030 -350007 -350007 SETTLEMENT INCOME 900099 300000 300000 EASEMENT INCOME 900099 29254 29254 INSURANCE REIMBURSEMENT 900099 9457 9457 10962 10962 349673 8113167 491156 0 391723 224658 198248 15402 11008 1453043 1284423 99367 69253 14917 12983 1043 891 107220 93314 7498 6408 126770 114401 6386 5983 26774 26774 74423 74423 25200 25200 325397 227851 39663 57883 1669 976 693 228899 158005 26319 44575 42331 31158 9492 1681 79806 56794 19356 3656 32441 23087 7868 1486 19781 105 19676 41616 35374 2913 3329 63654 55897 4581 3176 TOOLS & SUPPLIES 182232 146200 33975 2057 LAND RELATED COSTS 177060 175239 1821 REPAIRS AND MAINTENANCE 43477 41188 1068 1221 VEHICLES 14533 13320 566 647 9294 8522 335 437 3315195 2729059 372445 213691 3236875 1319509 168996 999052 849777 565919 53399 60 38758 66195 1554390 293255 1075870 1261135 17405696 26058470 29007922 29959168 51837293 60229508 120818 219934 13396 13396 8183726 10832761 461866 399531 21354 7788 8801160 11473410 X 2073376 4486762 40962757 44269336 43036133 48756098 51837293 60229508 X 4797972 1247431 -325438 X 0 1 X 1 0 X 6119087 3515638 4683991 7679541 7235238 29233495 255384 265421 392377 283852 391057 1588091 6374471 3781059 5076368 7963393 7626295 30821586 37985 40688 46776 54743 47828 228020 0 37985 40688 46776 54743 47828 228020 30593566 276986 186141 704338 1167465 276986 186141 704338 1167465 44137 72871 68481 196171 349673 731333 6695594 4040071 5849187 8159564 7975968 32720384 0.93500 0.94000 0.03570 0.05060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: EASEMENT INCOME - 2022 AMOUNT: $ 24,786. 2023 AMOUNT: $ 29,254. MISCELLANEOUS OTHER INCOME - 2019 AMOUNT: $ 44,137. 2020 AMOUNT: $ 49,121. 2021 AMOUNT: $ 68,481. 2022 AMOUNT: $ 171,385. 2023 AMOUNT: $ 10,962. SETTLEMENT INCOME - 2023 AMOUNT: $ 300,000. INSURANCE REIMBURSEMENT - 2020 AMOUNT: $ 23,750. 2023 AMOUNT: $ 9,457. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 25200 0 0 25200 0 PART II-B, LINE 1: EARTH ADVOCACY IS A CONSULTANT WHO HELPS WITH US WITH POLICY AND LOBBYING EFFORTS THROUGHOUT THE YEAR. X X X 15 20385.00 1 1 1088.00 129050 1 0 0 7483384 1426757 609157 167344 9351954 7335709 1197956 -1026667 2361 7504637 6059184 749884 526641 7335709 6077767 325643 -344226 6059184 3966186 2131581 20000 6077767 0.00000 1.00000 0.00000 0 0 500000 500000 545957 148330 397627 66511 6724 59787 441922 138201 303721 1261135 LAND HELD IN TRUST AND RELATED IMPROVEMENTS 29947170 PAYMENTS IN ESCROW 11998 29959168 CONTRACT RETAINER 2232 SALES TAX PAYABLE 5556 7788 9385719 1247431 25121 1272552 8113167 0 8113167 3340316 25121 25121 3315195 0 3315195 PART II, LINE 9: FIFTEEN PARCELS OF LAND ARE PROTECTED BY DEED OF CONSERVATION EASEMENT CONVEYED TO THE ORGANIZATION. THE ORGANIZATION DOES NOT OWN NOR TAKE TITLE TO THESE PARCELS, SO THE FAIR MARKET VALUE IS NOT RECORDED ON THE BOOKS OF THE ORGANIZATION. INSTEAD, THE ORGANIZATION RECORDED $15 FOR THE NUMBER OF CONSERVATION EASEMENTS UNDER ITS CONTROL. PART V, LINE 4: FUNDS FROM THE ENDOWMENTS ARE USED IN ACCORDANCE WITH THE ENDOWMENT AGREEMENTS TO SUPPORT OPERATIONAL, MONITORING AND MAINTENANCE EXPENSES ASSOCIATED WITH THE LANDS. X 8 1195900 FAIR MARKET VALUE X SUPPLIES 10 6450 FAIR MARKET VALUE 2 0 0 0 PART I, COLUMN (B): COLUMB B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART III, PART I THE MOJAVE DESERT LAND TRUST PROTECTS THE UNIQUE LIVING LANDSCAPES OF THE COLORADO AND MOJAVE DESERTS. MDLT HAS CONSERVED MORE THAN 110,000 ACRES OF PRIME DESERT HABITAT, FOREVER WEAVING TOGETHER NATIONAL PARKS, NATIONAL MONUMENTS, WILDERNESS AREAS, AND WILDLIFE LINKAGE CORRIDORS. THE ORGANIZATION WORKS CLOSELY WITH A BROAD RANGE OF DESERT COMMUNITY MEMBERS AND VISITORS, AS WELL AS WITH LOCAL, STATE AND FEDERAL AGENCIES. MDLT OFFERS HANDS ON LEARNING AND VOLUNTEER OPPORTUNITIES TO RESIDENTS AND VISITORS OF THE DESERT. OUR MISSION IS TO PROTECT THE COLORADO AND MOJAVE DESERTS ECOSYSTEMS AND THEIR SCENIC AND CULTURAL RESOURCES. OUR VISION IS FOR THE CALIFORNIA DESERT INCLUDES DARK NIGHT SKIES, CLEAN AIR AND WATER, BROAD VIEWS AND VISTAS, AND AN ABUNDANCE OF NATIVE PLANTS AND ANIMALS. FORM 990, PART VI, SECTION A, LINE 5 FRAUD SUMMARY FOR 990 2023 FINDINGS: DURING THE AUDIT PREPARATION PROCESS FOR THE 2022 FINANCIAL YEAR, MOJAVE DESERT LAND TRUST (MDLT) AND ITS OUTSIDE ACCOUNTING FIRM DISCOVERED A MISSING SUM OF $325,438 FROM ITS OPERATING ACCOUNTS. THIS DISCOVERY OCCURRED IN JUNE OF 2023 AND WAS IMMEDIATELY REPORTED TO THE AUTHORITIES AND ITS BOARD OF DIRECTORS. A FRAUD CLAIM WAS MADE AT MDLT'S BANKING INSTITUTION, AND AN INSURANCE CLAIM WAS FILED WITH THE INSURANCE PROVIDER. THE ALLEGED FRAUD OCCURRED BETWEEN OCTOBER 26, 2021 AND JUNE 3, 2022 DURING A VULNERABLE TRANSITION PERIOD BETWEEN MDLT'S EXECUTIVE LEADERSHIP STAFF, AND THE INDIVIDUAL(S) INVOLVED IN THE FRAUD OVERSAW MDLT'S FINANCES AT THE TIME. THE APPARENT METHOD OF FRAUDULENT ACTIVITY INVOLVED A SOPHISTICATED PAPER CHECK SYSTEM USING SLIGHT VARIATIONS OF VENDOR NAMES THAT MDLT HAD USED IN THE PAST AND OUT-OF-STATE BANK ACCOUNTS TO RECEIVE THE DEPOSITED CHECKS. THESE PAPER CHECKS CONTAINED FORGED SIGNATURES AND THE ASSOCIATED QUICKBOOKS ENTRIES WERE MADE OUTSIDE OF THE NORMAL BILL ENTRY PROCESS AS SMALL PAYMENTS TO IRS OR EDD. THE PRIMARY INDIVIDUAL SUSPECTED OF THIS FRAUDULENT ACTIVITY RESIGNED FROM MDLT IN LATE 2022 AND WAS NOT PRESENT WHEN THESE DISCOVERIES WERE MADE. MDLT'S FINANCIAL TEAM, INCLUDING ITS OUTSIDE ACCOUNTING FIRM, CONDUCTED AN INITIAL REVIEW OF FINANCIAL RECORDS TO DETERMINE THE EXTENT OF THE FRAUD. MDLT ENGAGED AN ATTORNEY AND A FORENSIC ACCOUNTANT TO REVIEW ALL FINANCIAL RECORDS FOR THE INVESTIGATION. NO ADDITIONAL WRONGDOING WAS IDENTIFIED. AS OF THIS 990 FILING, THERE IS AN ACTIVE POLICE INVESTIGATION AND TWO OPEN INSURANCE CLAIMS IN PROCESS. PRIOR TO THE DISCOVERY, MDLT'S NEWLY APPOINTED JOINT EXECUTIVE DIRECTOR TEAM AND ITS BOARD FINANCE COMMITTEE BEGAN EVALUATING ITS CURRENT INTERNAL CONTROLS AND FINANCIAL OPERATIONS STAFF AND THEY DETERMINED THAT AN OUTSIDE ACCOUNTING FIRM WAS NECESSARY FOR IMPROVED QUALITY CONTROL AND FINANCIAL DURABILITY. BY MID-2022, THE OUTSIDE ACCOUNTING FIRM WAS ONBOARD AND MDLT SHIFTED TO A SOFTWARE-BASED ONLINE PAYMENT PROCESSING SYSTEM. THIS EFFECTIVELY REMOVED THE NEED FOR PAPER CHECK USAGE AND REMOVED THE NEED FOR A SECOND FINANCIAL STAFF POSITION. SINCE THE FRAUD DISCOVERY IN 2023, MDLT HAS TAKEN ADDITIONAL STEPS TO IMPROVE FINANCIAL CONTROLS BY UPDATING ITS ACCOUNTS PAYABLE APPROVAL PROCESS, ADDING EXTRA APPROVALS FOR CREDIT CARD AND INVOICE PAYABLES, AND ENSURED AN INCREASED SEPARATION OF DUTIES BETWEEN MDLT'S CHIEF FINANCIAL OFFICER AND ITS OUTSIDE ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS WHO APPROVE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY, WHICH IS REQUIRED TO BE SIGNED ANNUALLY BY THE BOARD OF DIRECTORS AND MANAGEMENT. THE POLICY REQUIRES AN INTERESTED PERSON TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST OR ANY OTHER POTENTIAL CONFLICTS OF INTEREST. THE POLICY INCLUDES PROCEDURES FOR BOARD DISCUSSION ON POTENTIAL CONFLICTS AND HOW THEY ARE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS USES COMPARATIVE SALARY INFORMATION OF SIMILAR ORGANIZATIONS TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY. THE EXECUTIVE DIRECTORS ARE NOT VOTING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON THEFT OF ASSETS -325,438.