2024-05-15T20:14:06-04:00 2023-06-30 264137155 JJACPA Inc 1102 South Main St Suite 1 Fort Bragg CA 95437 990 2022-07-01 942362450 Mendocino Land Trust MEND PO Box 2058 Fort Bragg CA 954372058 Conrad Kramer Executive Direc 7079620470 2024-05-13 false Conrad Kramer Joseph Arch P01213090 7079646325 2024-05-15 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z Conrad Kramer 1725147 false X www.mendocinolandtrust.org X 1976 CA To conserve and restore valuable natural resources of Mendocino County Region. Dedicated to providing public access to the coast and protecting working farmlands, forests, wildlife habitat, open space,scenic vistas & watersheds. 11 11 17 123 0 0 2331320 1338105 191383 243377 43132 134936 44166 8304 2610001 1724722 0 0 503032 644260 0 32940 477590 505752 980622 1150012 1629379 574710 10299500 11043460 106484 134194 10193016 10909266 To conserve and restore valuable natural resources of Mendocino County Region. Dedicated to providing public access to the coast and protecting working farmlands, forests, wildlife habitat, open space,scenic vistas & watersheds. false false 883765 The three largest program services:1. Land conservation through fee land and conservation easement acquisition.2. Public access through construction and stewardship of trails and preserves.3. Restoration and climate change mitigation. Continued work on in-stream and on-land habitat restoration projects, enlarged the redwood protection and restoration fund with a restricted donation. 883765 true true false false false false true false false true true true false false false true true false false false false false false false false false false false false false false false false false false true true false false false false false false false false false false true 15 0 true 17 true false false false false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false CA X X Heidi Sorenson CFO 7079620470 PO Box 2058 Fort Bragg CA 95437 Conrad Kramer Executive Director 0.00 0.00 X 91222 0 0 Megan Smithyman Trustee 0.00 0.00 X 0 0 0 Lorrie Lagasse Trustee 0.00 0.00 X 0 0 0 Tony Sorace Trustee 0.00 0.00 X 0 0 0 Alison Pernell Trustee 0.00 0.00 X 0 0 0 Tina Batt Trustee 0.00 0.00 X 0 0 0 Tom Herman Trustee 0.00 0.00 X 0 0 0 Chester Anderson Trustee 0.00 0.00 X 0 0 0 Richard Shoemaker Vice President 0.00 0.00 X X 0 0 0 Richard Strom President 0.00 0.00 X X 0 0 0 Ken Flannell Treasurer 0.00 0.00 X X 0 0 0 John Swartley Secretary 0.00 0.00 X X 0 0 0 91222 0 0 0 false false false 346557 991548 1338105 Land service mgmt 531390 243377 243377 243377 134936 134936 627 425 202 202 Other suuport revenue 531390 8102 8102 8102 1724722 251681 0 134936 X 644260 451404 173593 19263 3960 2376 1496 88 9900 9900 43759 37018 5607 1134 9461 8357 1033 71 33613 23529 9076 1008 9519 8269 1250 721 563 29 129 9415 8691 362 362 10145 8118 2027 Bad debt 525 525 Bank & processing fees 890 853 37 Dues & memberships 5741 5741 Software subscriptions 9461 6504 1790 1167 358642 322670 26291 9681 1150012 883765 233307 32940 693476 44516 159277 60188 2852 3500 3500 6264001 23341 6222710 6240660 2559289 3913722 661248 778022 10299500 11043460 39855 81383 66629 52811 106484 134194 X 7893483 1461211 2299533 9448055 10193016 10909266 10299500 11043460 574710 244894 -103354 0 X false true X true false X 848732 1300488 906160 2331320 1338105 6724805 848732 1300488 906160 2331320 1338105 6724805 6724805 61899 58597 42664 43139 134936 341235 7066040 0.95170 0.92770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 26 1 true 85987 693494 66135 673 844943 1.00000 false false 6212500 6212500 51501 23341 28160 6240660 Money market funds 778022 F 778022 X 1969616 244894 244894 1724722 1724722 1150012 1150012 1150012 Easement policy or policies (Part II, line 5) Mendocino Land Trusts policies cover amendment and enforcement of conservaton easements. They include annual monitoring and inspection. The Land Trust is nationally accredited by the Land Trust Accreditation Committee and follows the National Land Trust standards and practices. Reports conservation easements (Part II, line 9) Conservation easements acquired by or donated to the Mendocino Land Trust represent numerous restrictions over the use and development of private land retained by private landowners. These easements provide that the land will be maintained unimpaired in its current natural, agricultural, scenic or recreational state. Since the benefits of such easements accrue to the public upon acquisition, and the easements themselves have no marketable value, easements acquired by the Mendocino Land Trust are reflected at zero value. Endowment funds intended uses (Part V, line 4) The purpose of the endowment funds is to enable MLT to assist with the protection and restoration of redwood forests throughout MLTs range by facilitating:-conservation easements to protect redwood forests;-management and restoration of redwood forests;-education and outreach about redwood forests;-advocacy, collaboration, and studies to advance redwood forest protection and restoration; and-fundraising to increase resources for redwood forest protection and restoration. Footnote for uncertain tax position under FIN 48 (Part X) Mendocino Land Trust follows the guidance of FASB ASC740 - Accounting for Uncertainty in income taxes. As of June 30, 2023, management evaluated the Land Trusts tax positions and concluded that Mendocino Land Trust maintained its tax-exempt status and had taken no uncertain tax positions that require adjustments to the financial statements. Todd Sorenson Married to CFO Heidi Sorenson 1000 Complete bench construction at Navarro Point false Chris Williams Married to Bd member Lorrie Lagasse 2500 Mendocino Land Trust sublease false Supplemental Information for Schedule L Schedule L, Part iV, Business transactions involving interested persons:MLT subleases offices space to Pacific Environmental Education Center (PEEC), a local nonprofit organization. MLT Board member, Lorrie Lagasse and husband, Chris Williams are also Board members of PEEC. Form 990 governing body review Part VI line 11 The Executive Director reviews the Form 990, makes any corrections and shares the report with the full Board. Conflict of interest policy compliance Part VI line 12c Part VI, Section B, Line 12CAn annual review of the policy occurs each year and sign off is required by each individual. CEO executive director top management comp Part VI line 15a Part VI, Section B, Line 15Two salary surveys relevant to our non profit mission and region are reviewed which include the National Land Trust Alliance Salary Survey and Fair Pay for Northern California Nonprofits Survey. Other officer or key employee compensation Part VI line 15b Two salary surveys relevant to our non profit mission and region are reviewed which include the National Land Trust Alliance Salary Survey and Fair Pay for Northern California Nonprofits Survey. Governing documents etc available to public Part VI line 19 Audited financial statements are available on the website. Other policy or governing documents are available upon request. List of other fees for services expenses Part IX line 11g Other fees for service expenses include payroll & it charges in the amount of $4,607 and contract services primarily for engineering, surveying and design activities of $39,152. List of other expenses Part IX line 24e These other expenses are primarily construction costs for scientists, engineering, surveying and design activities associated with Pacific Watershed Associates, Inc.