2024-11-15T20:18:14-05:00 2023-12-31 821221665 COOK CPA GROUP 3400 DOUGLAS BLVD STE 210 ROSEVILLE CA 95661 990 2023-01-01 311631453 CALIFORNIA RANGELAND TRUST CALI 9164442096 3900 LENNANE DRIVE SUITE 210 SACRAMENTO CA 95834 MICHAEL DELBAR CEO 9164442096 2024-10-31 true false EVELYN R COOK P00621827 9167241665 2024-11-15 2023 2024-10-15 13:58:12Z JON CARTWRIGHT 3900 LENNANE DRIVE SUITE 210 SACRAMENTO CA 95834 22238974 false X WWW.RANGELANDTRUST.ORG X 1998 CA IN 2023, CALIFORNIA RANGELAND TRUST AND OUR SUPPORTERS ENABLED 9 RANCHING FAMILIES TO CELEBRATE CONSERVATION ON 16,911 ACRES OF WORKING RANGELANDS. 12 12 22 30 0 11936176 21097193 0 1426881 764447 13320 208948 13376377 22070588 0 0 1650142 1887533 0 594796 10269013 20509691 11919155 22397224 1457222 -326636 46685516 50983841 262125 949154 46423391 50034687 X TO SERVE THE LAND, PEOPLE AND WILDLIFE BY CONSERVING CALIFORNIA'S WORKING RANGELANDS. false false 20159121 17460200 IN 2023, CALIFORNIA RANGELAND TRUST PARTNERED WITH 9 FAMILIES TO CONSERVE 16,911 ACRES OF WORKING RANGELANDS. BY CONSERVING THESE LANDS, APPROXIMATELY 14.5 MILES OF FRESHWATER STREAMS, PLUS HABITAT FOR 15 SPECIAL STATUS ANIMALS AND 14 SPECIAL STATUS PLANTS WERE PROTECTED UNDER RANGELAND MANAGEMENT. IN ADDITION TO HAVING THESE LANDS CONSERVED FOR FUTURE GENERATIONS, THE NATURAL SERVICES PROVIDED BY THIS MANAGEMENT HAVE AN ESTIMATED VALUE OF MORE THAN 14 MILLION. 1128368 THE RANGELAND TRUST ENSURES THE UPHOLDING OF OUR COMPLETED EASEMENTS BY CONDUCTING AN ANNUAL MONITORING VISIT ON EACH OF THE 89 RANCHES IN OUR PORTFOLIO. A MONITORING REPORT, PREPARED AFTER EACH VISIT, NOTES ANY CHANGES TO THE RESOURCES OR COMPLIANCE ISSUES, AND RECOMMENDS CORRECTIVE ACTION IF NECESSARY. MONITORING IS PERFORMED BY STAFF, DIRECTORS, OR CONTRACTORS SUPERVISED BY THE RANGELAND TRUST. BIOLOGISTS AND OTHER EXPERTS ARE ADDED TO THE MONITORING TEAM WHEN NECESSARY TO ASSESS THE HEALTH OF THE HABITAT OF ANY SPECIFIC PLANT OR ANIMAL SPECIES INCLUDED IN THE EASEMENT. THIS PROCESS IS MADE POSSIBLE BY STEWARDSHIP ENDOWMENTS CREATED FOR EACH PROPERTY AT THE TIME THE EASEMENT TRANSACTION CLOSES, THEREBY ENSURING PERMANENT FUNDING IS AVAILABLE TO CONDUCT THESE ACTIVITIES IN PERPETUITY. 11539 NEARLY 800 PEOPLE FROM MANY BACKGROUNDS ENGAGED IN A VARIETY OF COMMUNITY- BUILDING EVENTS THROUGHOUT CALIFORNIA. THESE EVENTS RAISE AWARENESS FOR THE WORK WE DO, HELP CONNECT PEOPLE TO PEOPLE, AND CREATE OPPORTUNITIES FOR RANCHERS TO MEET ONE ANOTHER AND LEARN FROM ONE ANOTHER. 37129 WE LAUNCHED A NEW PROGRAMS DEPARTMENT IN 2023. THE PURPOSE IS TO IMPROVE OUR SERVICES TO THE RANCHING COMMUNITY IN CALIFORNIA BY CONNECTING THEM TO RESOURCES THAT CAN HELP THEM KEEP RANCHING, LEARN NEW TOOLS, AND ACCESS FUNDING TOWARD ADVANCING THEIR AGRICULTURAL OPERATIONS. ACTIVITIES BEGAN WITH A SURVEY CONDUCTED BY THE NEW PROGRAMS MANAGER TO LEARN FROM OUR PARTNER COMMUNITY WHAT RESOURCES AND SERVICES WERE MOST IMPORTANT FOR THE RANGELAND TRUST TO FOCUS ON IN OUR INAUGURAL ACTIVITIES. 37129 21336157 true false false true false true true false false true true false false true true false true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 8 0 true 22 true false false false false false true true false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false CA X JON CARTWRIGHT 9164442096 3900 LENNANE DRIVE SUITE 210 SACRAMENTO CA 95834 MICHAEL DELBAR CEO 60.00 X 257000 0 10280 ANDY MILLS PAST CHAIR 10.00 X 0 0 0 CAROLYN CAREY CHAIR 10.00 X 0 0 0 VALERIE GORDAN DIRECTOR 10.00 X 0 0 0 KYLE LUCAS DIRECTOR 10.00 X 0 0 0 SYLVIA CATTANI SECRETARY 10.00 X 0 0 0 MICHAEL DENNIS DIRECTOR 10.00 X 0 0 0 JARED MATHIS DIRECTOR 10.00 X 0 0 0 ANGELO GENASCI DIRECTOR 10.00 X 0 0 0 CLAYTON KOOPMANN VICE CHAIR 10.00 X 0 0 0 MARK LACEY DIRECTOR 10.00 X 0 0 0 DOUG MCDONALD DIRECTOR 10.00 X 0 0 0 BRUCE HART TREASURER 10.00 X 0 0 0 JACK HANSON EMERITUS 2.00 X 0 0 0 DAN O'CONNELL EMERITUS 2.00 X 0 0 0 DARREL SWEET EMERITUS 2.00 X 0 0 0 DEVERE DRESSLER EMERITUS 2.00 X 0 0 0 K MARK NELSON EMERITUS 2.00 X 0 0 0 STEVE SINTON EMERITUS 2.00 X 0 0 0 DARRELL WOOD EMERITUS 2.00 X 0 0 0 JON CARTWRIGHT FINANCE DIRE 40.00 X 117489 0 17180 STEVE BLANK PRINCIPAL GI 40.00 X 140230 0 5609 JACKIE FLATT CONSERVATION 40.00 X 152600 0 6440 SHANNON FOUCAULT DEVELOPMNENT 40.00 X 120000 0 5136 787319 44645 5 false true false 7M GENERAL ENGINEERING INC 1479 SARATOGA AAVE STE 110A SAN JOSE CA 95129 ENGINEERING 239359 LAW OFFICE OF AL JAHNS 3620 AMERCIAN RIVE DRIVE STE 105 SACRAMENTO CA 95864 LAW OFFICE 154555 VOLLMAR NATURAL LAND CONSULTING 1720 SOLANO AVE BERKELEY CA 94707 LAND REPORTING 121199 3 17460200 3636993 30931 21097193 764447 764447 13320 13320 13320 13320 364014 168386 195628 195628 22070588 973395 233000 91650 77100 64250 1320357 889121 135351 295885 58812 37133 8044 13635 162719 102739 22256 37724 112645 71122 15405 26118 163322 163322 72407 72407 294027 294027 233018 204587 28431 9942 9942 211281 73509 25770 112002 130122 87182 42940 90289 84042 6247 26522 4726 10116 11680 5075 3400 1675 24670 24670 STATE GRANTS EXPENDED 13169559 13169559 FEDERAL GRANTS EXPENDED 4290641 4290641 OTHER EXPENSES 719667 719667 MITIGATION EXPENSE 334572 334572 734577 705216 2106 27255 22397224 21336157 466271 594796 6163574 2327252 540473 68066 41413 31728 26653 37551192 45742409 2398549 2887527 46685516 50983841 137125 309512 125000 639642 262125 949154 X 8599089 8205748 37824302 41828939 46423391 50034687 46685516 50983841 -326636 3643905 294027 X false true X true false X 18147698 10359060 13431877 11936176 21097193 74972004 18147698 10359060 13431877 11936176 21097193 74972004 74972004 610869 507342 687307 715862 777767 3299147 250766 238773 364014 853553 79124704 0.94750 0.93980 X PART II, LINE 10 489,539 4685 4685 21281833 21286518 1000000 250000 9694201 275053 694902 1000000 11664156 17496234 4685 4685 4685 4685 18740 234 68763 173726 250000 492723 739085 false true X X X 89 388846.00 1 true 3400.00 101923 false 37824302 1595577 4023087 1614027 41828939 42601474 1831641 -4861107 1747706 37824302 27650788 11608032 4115096 772442 42601474 24478002 1753055 2423601 1003870 27650788 21300489 859607 3489831 1171925 24478002 0.66090 0.33910 false false 68066 41413 26653 26653 CONSERVATION SERVICE RECEIVABLE 1289490 POTTER RANCH 1000000 RIGHT OF USE OPERATING LEASE 461945 STILLWATER MITIGA DPR-6662 132178 CONSERVATION EASEMENT ACREAGE 3914 2887527 OPERATING LEASE LIABILITY 514642 MITIGATION LIABILITY 125000 639642 25716639 3646051 3646051 22070588 22070588 22103197 22103197 294027 294027 22397224 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION MONITORS ALL EASEMENTS ANNUALLY. SCHEDULE D, PAGE 1, PART II, LINE 9 THE CLASS SYSTEM IS USED TO SEPARATE CONSERVATION EASEMENT EXPENSES AND INCOME FROM THE OTHER INCOME AND EXPENSES. EASEMENTS ACQUIRED BY THE TRUST ARE CONSERVATION EASEMENTS AND REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED IN FEE BY THE TRUST. EASEMENTS ACQUIRED BY EITHER DONATION, CONTRIBUTION OR PURCHASE ARE VIEWED BY THE TRUST AS HAVING MINIMAL MARKET VALUE AND ARE CAPITALIZED AS CONSERVATION EASEMENTS ON THE STATEMENT OF FINANCIAL POSITION AT 0.01 PER ACRE. IF AN EASEMENT IS PURCHASED, THE DIFFERENCE BETWEEN THE PURCHASE PRICE AND 0.01 PER ACRE IS EXPENSED AS DEVELOPMENT RIGHTS ON THE STATEMENT OF ACTIVITIES. IN ALL CASES, THE TRUST MONITORS ACTIVITIES ON THE LAND AND ENFORCES EASEMENT RESTRICTIONS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE TRUST'S ENDOWMENT FUNDS CONSIST OF RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR THE PURPOSE OF MONITORING AND ADMINISTRATIVE ACTIVITIES. WESTERN AFFAIR 364014 364014 43200 4000 121186 364014 364014 43200 4000 121186 168386 195628 false false false false false false false false false MICHAEL DELBAR CEO 233000 18000 6000 10280 267280 JACKIE FLATT CONSERVATION DIRECTO 152600 6440 159040 X 1 30766 RECORD AT FMV WHEN REC'D X 1 165 RECORD AT FMV WHEN REC'D false false false FORM 990, PAGE 2, PART III, LINE 4D WE LAUNCHED A NEW PROGRAMS DEPARTMENT IN 2023. THE PURPOSE IS TO IMPROVE OUR SERVICES TO THE RANCHING COMMUNITY IN CALIFORNIA BY CONNECTING THEM TO RESOURCES THAT CAN HELP THEM KEEP RANCHING, LEARN NEW TOOLS, AND ACCESS FUNDING TOWARD ADVANCING THEIR AGRICULTURAL OPERATIONS. ACTIVITIES BEGAN WITH A SURVEY CONDUCTED BY THE NEW PROGRAMS MANAGER TO LEARN FROM OUR PARTNER COMMUNITY WHAT RESOURCES AND SERVICES WERE MOST IMPORTANT FOR THE RANGELAND TRUST TO FOCUS ON IN OUR INAUGURAL ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE PREPARED IRS FORM 990 IS REVIEWED IN ITS ENTIRETY BY BOTH THE CHIEF EXECUTIVE OFFICER AND THE FINANCE DIRECTOR TO ENSURE THE RESPONSES PROVIDED ARE ACCURATE AND THOROUGH. THIS REVIEW IS NORMALLY CONDUCTED APPROXIMATELY ONE WEEK PRIOR TO FILING, TO ALLOW FOR SUFFICIENT TIME TO INCORPORATE ANY NEEDED REVISIONS. THE PREPARED IRS FORM 990 IS ALSO REVIEWED SUBSEQUENT TO FILING BY THE ORGANIZATION'S STANDING AUDIT COMMITTEE, COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS. THIS REVIEW IS GENERALLY CONDUCTED AT THE REGULAR MEETING OF THE COMMITTEE IMMEDIATELY SUBSEQUENT TO THE FILING DATE. A FINAL PREPARED FORM 990 IS DISTRIBUTED TO ALL DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED BY THE FULL BOARD OF DIRECTORS ON NOT LESS THAN AN ANNUAL BASIS, ENSURING FAMILIARITY, NOT LESS THAN ON AN ANNUAL BASIS, OR UPON ANY REVISIONS BEING MADE, MEMBERS OF THE BOARD OF DIRECTORS AND STAFF RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SIGN A STATEMENT CONFIRMING RECEIPT. MONITORING OF COMPLIANCE AND ENFORCEMENT IS A RESPONSIBILITY, THEN, SHARED BY THE BOARD OF DIRECTORS AND STAFF. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO BOARD AND STAFF MEMBERS, SUBSTANTIAL CONTRIBUTORS, PARTIES RELATED TO THE ABOVE, THOSE WHO HAVE AN ABILITY TO INFLUENCE DECISIONS OF THE ORGANIZATION AND THOSE WITH ACCESS TO INFORMATION NOT AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION PROVIDED TO ALL STAFF, INCLUDING THE CHIEF EXECUTIVE OFFICER, IS REVIEWED ON NOT LESS THAN AN ANNUAL BASIS BY THE CHAIRMAN OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE OF THE BOARD. COMPARABLE COMPENSATION DATA FOR LAND TRUST EMPLOYEES IS RECEIVED ON A SEMI-ANNUAL BASIS FROM THE LAND TRUST ALLIANCE AND ON AN OCCASIONAL BASIS FROM THE CALIFORNIA COUNCIL OF LAND TRUSTS. NO MEMBER OF THE BOARD OF DIRECTORS IS COMPENSATED FOR SERVICE TO THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B THE CHAIRMAN OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMPENSATION COMMITTEE REVIEW THE COMPENSATION TO ENSURE IT IS COMPARABLE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS. THE CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CERTAIN FINANCIAL AND OTHER INFORMATION IS ALSO CONTAINED WITHIN THE ORGANIZATION'S IRS FORM 990, A PUBLIC DOCUMENT, AND CONTAINED WITHIN THE ORGANIZATION'S ANNUAL REPORT, WHICH IS POSTED TO THE ORGANIZATION'S WEBSITE AND PRINTED WITHIN THE CALIFORNIA CATTLEMAN MAGAZINE.