2024-05-15T11:45:12-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1188 PADRE DRIVE STE 101 SALINAS CA 93901 990 2022-07-01 942823247 ELKHORN SLOUGH FOUNDATION ELKH 8317285939 PO BOX 267 MOSS LANDING CA 95039 MARK SILBERSTEIN EXECUTIVE DIREC 8317285939 2024-05-13 1 MARK SILBERSTEIN 999009999 1 AUTUMN ROSSI P01404602 8317596300 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK SILBERSTEIN PO BOX 267 MOSS LANDING CA 95039 7684874 0 X HTTP://WWW.ELKHORNSLOUGH.ORG/ X 1982 CA TO CONSERVE AND RESTORE ELKHORN SLOUGH AND ITS WATERSHED, AND TO ENGAGE COMMUNITY MEMBERS IN WAYS THAT INCREASE APPRECIATION AND MOTIVATES THE PERPETUAL PROTECTION AND CARE OF ELKHORN SLOUGH. 13 13 41 150 0 0 3424824 4605603 79588 60152 627541 291543 475203 288575 4607156 5245873 0 0 0 0 1941138 2142886 0 0 421326 2199766 2488932 4140904 4631818 466252 614055 41261031 42556988 768148 1051831 40492883 41505157 X THE ELKHORN SLOUGH FOUNDATION'S MISSION IS TO CONSERVE AND RESTORE ELKHORN SLOUGH AND ITS WATERSHED. THE SLOUGH IS CALIFORNIA'S LARGEST TIDAL SALT MARSH SOUTH OF SAN FRANCISCO BAY. ELKHORN SLOUGH HARBORS EXTRAORDINARY BIO-DIVERSITY AND ENCOMPASSES A DYNAMIC WORKING LANDSCAPE JUXTAPOSED WITH RICH NATURAL HABITATS. ELKHORN SLOUGH FOUNDATION MEETS ITS MISSION BY THE DIRECT ACQUISITION AND STEWARDSHIP OF KEY LANDS AND BY WORK WITH PARTNER ORGANIZATIONS AND AGENCIES TO PROMOTE SOUND SCIENTIFIC RESEARCH, DYNAMIC EDUCATION PROGRAMS AND COMMUNITY ENGAGEMENT. ELKHORN SLOUGH FOUNDATION IS ACCREDITED THROUGH THE LAND TRUST ALLIANCE ACCREDITATION COMMISSION UPHOLDING THE HIGHEST STANDARDS OF THE INDUSTRY. 0 0 247811 0 LAND ACQUISITION- SINCE 1982, THE ELKHORN SLOUGH FOUNDATION HAS LED EFFORTS TO CONSERVE AND RESTORE ELKHORN SLOUGH AND ITS WATERSHED. IN THE PAST DECADE, THE FOUNDATION HAS PROTECTED THOUSANDS OF ACRES OF KEY LANDS THROUGH AN ACTIVE PROGRAM OF ACQUIRING FEE AND EASEMENT INTERESTS IN PROPERTIES IN THE WATERSHED. BY WORKING IN CLOSE COLLABORATION WITH OTHER AGENCIES AND ORGANIZATIONS, ELKHORN SLOUGH FOUNDATION HAS BEEN ABLE TO EXPAND FUNDING AND SUPPORT FOR SLOUGH PROTECTION AND MANAGEMENT. 782917 0 THE TIDAL WETLAND PROGRAM- TWP IS A MULTI-AGENCY EFFORT FOCUSED ON ADDRESSING THE MOST CRITICAL ECOLOGICAL CHALLENGE FACING THE TIDAL PORTIONS OF ELKHORN SLOUGH. HISTORIC MODIFICATIONS OF SLOUGH HYDROLOGY HAS LED TO THE DRAMATIC LOSS OF VEGETATED MARSH LAND. IN COLLABORATION WITH OVER 100 SCIENTISTS, RESOURCE MANAGERS, LOCAL RESIDENTS AND OTHER STAKEHOLDERS, THE TIDAL WETLAND PROGRAM LED AN ECOSYSTEM BASED MANAGEMENT APPROACH TO ARREST THIS LOSS OF HABITAT AND RESTORE A MORE NATURAL FUNCTION TO THE SLOUGH SYSTEM. THE RESULT OF THIS IS THE IMPLEMENTATION OF MORE NATURAL TIDAL FLOW TO THE PARSON'S SLOUGH COMPLEX ON THE ELKHORN SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE WHICH PROTECTED OVER 450 ACRES OF TIDAL WETLANDS IN THE ELKHORN SYSTEM. ONGOING WORK IS FOCUSED ON THE RESTORATION OF WETLANDS THROUGH THE BENEFICIAL REUSE OF CLEAN SEDIMENTS TO REBUILD SUBSIDED MARSHES AND LOOK AT THE POTENTIAL FOR CARBON SEQUESTRATION IN THESE RESTORED TIDAL MARSHES. THE HESTER MARSH RESTORATION IS AN INITIATIVE RESTORING 150 ACRES OF DIKED AND DEGRADED FORMER MARSH. THE SUBSIDED MARSH PLAIN HAS BEEN ELEVATED BY ADDITION OF SOIL TO THE UPPER END OF THE TIDAL FRAME SUPPORTING MARSH VEGETATION. THE ELEVATION OF THE PLAIN WILL ACCOMMODATE PROJECTED SEA LEVEL RISE INTO THE NEXT CENTURY. 665062 0 LAND STEWARDSHIP PROGRAM- THIS PROGRAM IS RESPONSIBLE FOR THE ONGOING RESTORATION, MAINTENANCE AND MANAGEMENT OF OVER 4,200 ACRES OF LAND IN THE ELKHORN SLOUGH WATERSHED. THIS PAST YEAR, THE STEWARDSHIP TEAM AGAIN ENGAGED DOZENS OF COMMUNITY VOLUNTEERS TO ASSIST WITH A WIDE ARRAY OF CONSERVATION ACTIONS, INCLUDING THE REMOVAL OF TONS OF TRASH AND DEBRIS, CONTROL OF EXOTIC INVASIVE WEEDS, MONITORING KEY LANDS AND SPECIES, MAPPING NATURAL RESOURCES, COLLECTING, GERMINATING, GROWING AND OUT-PLANTING THOUSANDS OF NATIVE PLANTS. THIS PROGRAM CONTINUES TO TRANSFORM HUNDREDS OF ACRES OF DEGRADED WORN-OUT SAND HILLS INTO VITAL, HEALTHY HABITAT AT THE SAME TIME IS SUSTAINS INTACT NATURAL AREAS OF THE SLOUGH. 1395532 0 RAM - THE RESEARCH AND MONITORING PROGRAM ON THE ELKHORN SLOUGH NATIONAL ESTUARINE RESEARCH RESERVE (ESNERR) IS THE PRIMARY VEHICLE FOR CONDUCTING THE WATER QUALITY MONITORING, HABITAT MONITORING AND BIOLOGICAL MONITORING ON THE RESERVE AND THROUGHOUT THE ELKHORN SLOUGH WATERSHED. THE RESEARCH AND MONITORING TEAM HAS ALSO BEEN RESPONSIBLE FOR THE PUBLICATION OF A SERIES OF PEER REVIEWED SCIENTIFIC PUBLICATIONS, LISTED ON THE WEBSITE: WWW.ELKHORNSLOUGH.ORG. THIS IS AN ONGOING PROGRAM FUNDED BY THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION. ELKHORN SLOUGH FOUNDATION ADMINISTERS THESE FUNDS FOR THE BENEFIT OF ESNERR AND SLOUGH CONSERVATION IN CONCERT WITH THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE. 348242 63808 EPR- THE EDUCATION AND PUBLIC OUTREACH PROGRAMS OF THE FOUNDATION INCLUDE THE WEB SITE WWW.ELKHORNSLOUGH.ORG, OUR PRESENCE ON SOCIAL MEDIA AND OUR TALKS, WALKS, LECTURES AND PROGRAMS FOR THE PUBLIC AND FOR SCHOOL AND COMMUNITY GROUPS. THIS INCLUDES VOLUNTEER PROGRAMS WITH COMMUNITY GROUPS: BOY SCOUTS, GIRL SCOUTS, CHURCH GROUPS, CORPORATE VOLUNTEER PROGRAMS AND A HOST OF OTHERS. THIS ALSO INCLUDES SUPPORT FOR THE EDUCATION PROGRAMS ON THE NATIONAL ESTUARINE RESEARCH RESERVE THAT SEES 6,000 TO 8,000 STUDENTS PER YEAR AND ASSISTANCE WITH THE PUBLIC VISITOR CENTER THAT HOSTS A TOTAL OF 40,000 TO 50,000 VISITORS PER YEAR. 142081 0 CTP- THE COASTAL TRAINING PROGRAM IS A NOAA-FUNDED PROGRAM OF ESNERR THAT BRINGS DIVERSE PEOPLE TOGETHER, FARMERS, FISHERMEN, REGULATORY PERSONNEL, ELECTED OFFICIALS, LANDOWNERS, AND SCIENTISTS, TO DEFINE NATURAL RESOURCE ISSUES AND EXPLORE SOLUTIONS. CTP BUILDS COLLABORATIVE NETWORKS THAT DEVELOP EXPERTISE AND LEADERSHIP TO CONSERVE ELKHORN SLOUGH, ONE OF THE BIODIVERSITY HOTSPOTS OF THE U.S. 1885855 63808 3581645 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 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 17 0 1 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARK SILBERSTEIN 8317285939 1698 ELKHORN ROAD WATSONVILLE CA 95076 ANNE SECKER TREASURER 2.00 X X 0 0 0 ROBERT HARTMANN VICE PRESIDENT 2.00 X X 0 0 0 BRUCE WELDEN PRESIDENT 2.00 X X 0 0 0 TARA TRAUTSCH SECRETARY 1.00 X X 0 0 0 SANDY HALE TRUSTEE 1.00 X 0 0 0 JUDITH CONNOR TRUSTEE 1.00 X 0 0 0 LAURA SOLORIO TRUSTEE 1.00 X 0 0 0 TERRY ECKHARDT TRUSTEE 1.00 X 0 0 0 SUSAN MATCHAM TRUSTEE 1.00 X 0 0 0 DAVID WARNER TRUSTEE 1.00 X 0 0 0 EMMETT LINDER TRUSTEE 1.00 X 0 0 0 KENT MARSHALL TRUSTEE 1.00 X 0 0 0 GARY BLOOM TRUSTEE 1.00 X 0 0 0 MARK SILBERSTEIN EXECUTIVE DIREC 40.00 X 173640 0 17883 MONIQUE FOUNTAIN TIDAL WETLANDS PROJECT DIRECTOR 40.00 X 102920 0 0 276560 0 17883 2 0 1 0 0 2613840 1991763 4605603 CLASS AND ACTIVITY FEES 541700 60152 60152 60152 272123 272123 151816 0 151816 151816 151816 2456190 2436770 19420 19420 19420 5887 2231 3656 3656 OTHER INCOME 541900 133103 133103 133103 5245873 63808 0 576462 X 193882 94692 39416 59774 1601875 1206405 225383 170087 54531 42960 7540 4031 158454 120210 22913 15331 134144 99124 18211 16809 4081 4081 67974 67974 55089 55089 1715361 1599756 20417 95188 36490 6935 126 29429 166007 121363 27795 16849 10401 10401 20263 7093 10879 2291 44664 40406 2119 2139 18054 14289 2509 1256 122759 118983 3776 89432 27725 61210 497 REPAIRS AND MAINTENANCE 31103 19980 10531 592 PROPERTY APPRAISALS AND 30873 30873 DUES AND SUBSCRIPTIONS 26012 3980 22002 30 SCHOLARSHIP AND AWARDS 18867 18200 200 467 31502 8671 16275 6556 4631818 3581645 628847 421326 518040 81662 918004 1543090 2776 12130 12195 21188 35451 32052415 1460680 29907211 30591735 8903467 9901266 978215 391589 41261031 42556988 367324 1051831 400824 768148 1051831 X 28828814 28667534 11664069 12837623 40492883 41505157 41261031 42556988 614055 398219 0 X 0 1 X 1 1 1 X 3144527 3501956 5546633 3424824 4605603 20223543 3144527 3501956 5546633 3424824 4605603 20223543 313220 19910323 417663 372162 346829 337216 423939 1897809 98719 115573 136118 275452 5887 631749 88266 116784 46572 141039 193255 585916 23339017 0.85310 0.70100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 12,451. 2019 AMOUNT: $ 15,301. 2020 AMOUNT: $ 14,884. 2021 AMOUNT: $ 58,666. 2022 AMOUNT: $ 133,103. GROSS RECEIPTS FROM RELATED ACTIVITIES - 2018 AMOUNT: $ 75,815. 2019 AMOUNT: $ 101,483. 2020 AMOUNT: $ 31,688. 2021 AMOUNT: $ 82,373. 2022 AMOUNT: $ 60,152. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 13 294.00 1 1 520.00 25000 7589113 260481 564784 879813 44441 7490124 8884375 -126299 -846304 271115 51544 7589113 7784415 5100 1685781 541716 49205 8884375 8169689 60130 -212 396754 48438 7784415 8334914 5000 372366 498548 44043 8169689 0.68250 0.30550 0.01200 1 0 28689635 28689635 1533660 603631 930029 472125 356297 115828 633286 500752 132534 723709 723709 30591735 X 5589003 398219 398219 5190784 55089 55089 5245873 4576729 0 4576729 55089 55089 4631818 PART II, LINE 5: X-LTA STANDARDS PART II, LINE 9: SINCE THE BENEFIT OF EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, THE FAIR MARKET VALUE OF EASEMENTS ACQUIRED IS SHOWN IN THE YEAR OF ACQUISITION AS AN ADDITION TO NET ASSETS IF ACQUIRED BY DONOR GIFT AND UNLESS CONVEYED TO A PUBLIC AGENCY FOR CONSIDERATION, SHOWN AS A REDUCTION IN NET ASSETS TO RECORD THE VALUE OF THE PUBLIC'S BENEFIT AND TO RECOGNIZE THAT THESE EASEMENTS HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY ELKHORN SLOUGH FOUNDATION. THE PURCHASES OF EASEMENTS ARE ALSO SHOWN AS A REDUCTION IN NET ASSETS. PART V, LINE 4: STEWARDSHIP, SCHOLARSHIP AND GENERAL OPERATIONS. PART X, LINE 2: AS A TAX-EXEMPT NOT-FOR-PROFIT ORGANIZATION, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE FRANCHISE TAX UNDER CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D), BUT IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME WHEN EARNED. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. X X X 0 0 0 0 0 0 0 0 0 MARK SILBERSTEIN EXECUTIVE DIREC 173640 0 0 0 0 0 9475 0 8408 0 191523 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE 990 IS REVIEWED BY ELKHORN SLOUGH FOUNDATION'S MANAGEMENT STAFF INCLUDING THE EXECUTIVE DIRECTOR, ADMINISTRATIVE DIRECTOR, BOOKKEEPER AND OUR CONSULTING CPA. THE SECOND LEVEL OF REVIEW IS CONDUCTED BY THE FINANCE COMMITTEE OF THE BOARD OF ESF WHICH INCLUDES THE TREASURER. THIS REVIEW IS CONDUCTED IN ADVANCE OF SUBMISSION OF THE 990 TO THE IRS. ONCE THE STAFF AND THE FINANCE COMMITTEE HAVE APPROVED THE 990, IT IS POSTED ON THE SECURE BOARD WEB-SITE FOR REVIEWING BY THE ENTIRE BOARD OF DIRECTORS. THIS WOULD TYPICALLY OCCUR BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ELKHORN SLOUGH FOUNDATION BOARD DISCUSSES AND APPROVES ALL REAL ESTATE AND OTHER SIGNIFICANT TRANSACTIONS AND INCLUDES A REVIEW OF CONFLICTS OF INTEREST. ANY LINKS OF BOARD MEMBERS OR KEY EMPLOYEES TO FINANCIAL TRANSACTIONS ARE DISCUSSED AT BOTH THE COMMITTEE LEVEL AND BY THE FULL BOARD. IF A REAL CONFLICT OF INTEREST IS IDENTIFIED, THAT BOARD OR STAFF MEMBER WOULD IDENTIFY THEIR INTEREST AND RECUSE THEMSELVES FROM ANY DECISION-MAKING PROCESS. AS NOTED, OFFICERS AND BOARD MEMBERS ARE REQUIRED ANNUALLY, TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE SECURES AND REVIEWS CURRENT SALARY AND COMPENSATION DATA FOR THE NON-PROFIT SECTOR FROM AT LEAST TWO SOURCES. THE COMMITTEE THEN RECOMMENDS A COMPENSATION LEVEL TO THE BOARD FOR APPROVAL. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS. THE PROCESS BEGINS WITH AN ANNUAL EVALUATION OF THE E.D. BY THE EXECUTIVE COMMITTEE OF THE BOARD. THIS IS PRESENTED TO THE FULL BOARD FOR APPROVAL. ONCE APPROVED, THE EXECUTIVE COMMITTEE ASSIGNS A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS FROM THE BOARD. THE COMPENSATION COMMITTEE SECURES AND REVIEWS CURRENT SALARY AND COMPENSATION DATA FOR THE NON-PROFIT SECTOR FROM AT LEAST TWO SOURCES. THE COMMITTEE THEN RECOMMENDS A COMPENSATION LEVEL TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ELKHORN SLOUGH FOUNDATION MAKES ALL GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. COPIES OF ARTICLES OF INCORPORATION, BY-LAWS, IRS CONFIRMATION OF 501(C)(3) STATUS, EMPLOYEE MANUALS, FISCAL POLICIES, BOARD AGENDAS AND MINUTES, BOARD RESOLUTIONS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW AND INSPECTION AT THE FOUNDATION OFFICES LOCATED AT THE ELKHORN RESERVE PUBLIC FACILITY. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,599,756. MANAGEMENT AND GENERAL EXPENSES 20,417. FUNDRAISING EXPENSES 95,188. TOTAL EXPENSES 1,715,361.