2025-04-09T14:29:34-05:00 2024-06-30 410746749 CliftonLarsonAllen LLP 1188 Padre Drive Ste 101 Salinas CA 93901 990 2023-07-01 942823247 Elkhorn Slough Foundation ELKH 8317285939 PO Box 267 Moss Landing CA 95039 Mark Silberstein Executive Director 8317285939 2025-04-06 1 1 Autumn Rossi P01404602 8317596300 2025-04-06 2023 2025-03-06 01:10:19Z Mark Silberstein PO Box 267 Moss Landing CA 95039 11111060 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 46 100 0 0 4605603 8994082 60152 34533 291543 476581 288575 168985 5245873 9674181 0 0 0 0 2142886 2429941 0 0 428810 2488932 2998601 4631818 5428542 614055 4245639 42556988 46787248 1051831 603474 41505157 46183774 X The Elkhorn Slough Foundation's mission is to conserve and restore Elkhorn Slough and its watershed, California's largest tidal salt marsh south of San Francisco Bay. Renowned for its extraordinary biodiversity, Elkhorn Slough features a dynamic working landscape intertwined with rich natural habitats. To achieve its mission, the Elkhorn Slough Foundation focuses on the direct acquisition and stewardship of key lands while collaborating with partnerorganizations and agencies. Together, they advance sound scientific research, deliver impactful education programs, and foster meaningful community engagement. As an accredited organization through the Land Trust Alliance Accreditation Commission, the Foundation upholds the highest standards in conservation and land stewardship. 1 0 175877 0 0 Land Acquisition- Since 1982, the Elkhorn Slough Foundation (ESF) has led efforts to conserve and restore Elkhorn Slough and its watershed. ESF has protected over four thousand acres of key lands through an active program of acquiring fee and easement interests in properties in the watershed. Public interest conservation values secured by these acquisitions include open space, wildlife and rare species habitat, viewshed protection, groundwater recharge, and water quality improvement. By working in close collaboration with other agencies and organizations, ESF has been able to expand funding and support for Elkhorn Slough protection and conservation management. 1551720 0 0 The Tidal Wetland Program (TWP) is a multi-agency effort addressing one of the most critical ecological challenges in the tidal portions of Elkhorn Slough: the dramatic loss of vegetated marshland caused by historic modifications to the slough's hydrology. Collaborating with over 100 scientists, resource managers, local residents, and other stakeholders, TWP has employed an ecosystem-based management approach to halt habitat loss and restore natural functions to the slough system. This effort has resulted in the implementation of more natural tidal flow to the Parson's Slough complex within the Elkhorn Slough National Estuarine Research Reserve, protecting over 450 acres of tidal wetlands.Ongoing work focuses on restoring wetlands through the beneficial reuse of clean sediments to rebuild subsided marshes, while also exploring the potential for carbon sequestration in these restored habitats. One key initiative, the Hester Marsh restoration, is revitalizing 150 acres of formerly diked and degraded marsh. This project involves elevating the subsided marsh plain by adding soil and bringing it to the upper end of the tidal frame to support marsh vegetation. The elevation is designed to accommodate projected sea-level rise well into the next century. Looking ahead, the Tidal Wetland Program plans to integrate infrastructure resilience into its broader ecosystem resilience efforts. 730285 0 0 The Land Stewardship Program oversees the restoration, maintenance, and management of more than 5,900 acres within the Elkhorn Slough watershed. Over the past year, the Stewardship team collaborated with dozens of community volunteers and the California Conservation Corps to carry out a diverse range of conservation efforts. These activities included removing tons of trash and debris, controlling invasive weed species, monitoring key lands and wildlife, mapping natural resources, and propagating native plants. The team collected, germinated, cultivated, and planted thousands of native plants while producing millions of native seeds. Through this work, the program has successfully transformed hundreds of acres of degraded landscapes including eroded sandhills, former eucalyptus groves, and abandoned farmland into thriving, healthy habitats. Simultaneously, the program preserves the intact natural areas of the slough, ensuring their ecological vitality for the future. 1279331 0 0 The Research and Monitoring (RAM) program on the Elkhorn Slough National Estuarine Research Reserve (ESNERR) is the primary vehicle for conducting 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: https://elkhornslough.org/reserve/research. This is an ongoing program funded by grants from NOAA and various state and federal agencies supporting restoration science. Elkhorn Slough Foundation administers these funds for the benefit of ESNERR and slough conservation in concert with the California Department of Fish and Wildlife. 429334 0 39909 EPR- The Foundation's community programs include www.elkhornslough.org, a vibrant social media presence, and various public talks, walks, lectures, and programs designed for school and community groups. Each year, we support over 20 organizations by providing volunteer opportunities for groups such as Boy Scouts, church groups, school groups, corporate volunteer programs, and more. Our outdoor education program engages over 150 local students, helping them build meaningful relationships with their peers and the natural environment. For example, students from Hall Elementary School have the opportunity to regularly experience open spaces through more than 10 visits per school year. We continue to strengthen partnerships with like-minded organizations to conserve the Elkhorn Slough and educate the community about its ecological significance. This includes active participation in Juntxs En La Naturaleza, a collaborative group that includes the Monterey Bay Aquarium, Bird School Project, Latino Outdoors, Puentes Nature, Milpa, Regeneracin, and other organizations. Together, we provide access to nature for over 300 historically underserved families in our community. Additionally, we support the education and volunteer programs at the National Estuarine Research Reserve, which serves 6,000 to 8,000 students annually, as well as the Public Visitor Center, which welcomes 40,000 to 50,000 visitors each year. 165655 0 0 The Coastal Training Program (CTP) is an ongoing ESNERR program, funded primarily by NOAA, that partners with other organizations to bring together diverse participants, including farmers, ranchers, private and public land managers, conservationists, regulatory and agency personnel, and scientists, to discuss and explore solutions to key natural resource management issues within the Central Coast region. CTP also offers a suite of highly sought-after trainings on the biology and management of threatened and endangered wildlife species, such as California tiger salamanders and Western burrowing owls. In FY2023-2024, CTP hosted or co-hosted ten workshops that brought together approximately 500 environmental professionals and community members. CTP builds collaborative networks that develop expertise and leadership to better conserve natural and working lands throughout the Elkhorn Slough watershed, the Central Coast region, and statewide. 1874320 0 39909 4332202 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 1 0 0 0 0 0 0 0 0 1 30 0 1 46 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 0 0 CA X X Mark Silberstein 8312622528 1698 Elkhorn Road Royal Oaks CA 95076 Bruce Welden President 2.00 X X 0 0 0 Robert Hartmann Vice President 2.00 X X 0 0 0 Tara Trautsch Secretary 1.00 X X 0 0 0 Anne Secker Treasurer 2.00 X X 0 0 0 Gary Bloom Trustee 1.00 X 0 0 0 Kent Marshall Trustee 1.00 X 0 0 0 Emmett Linder Trustee 1.00 X 0 0 0 David Warner Trustee 1.00 X 0 0 0 Susan Matcham Trustee 1.00 X 0 0 0 Terry Eckhardt Trustee 1.00 X 0 0 0 Laura Solorio Trustee 1.00 X 0 0 0 Judith Connor Trustee 1.00 X 0 0 0 Sandy Hale Trustee 1.00 X 0 0 0 Mark Silberstein Executive Director 40.00 X 173768 0 10954 Taylor Honrath Associate Director 40.00 X 105542 0 15359 Monique Fountain Tidal Wetlands Program Director 40.00 X 100460 0 24954 379770 0 51267 3 0 1 0 VENTANA RANCH & VINEYARD SERVICES LP DBA PO BOX 96 Carmel CA 93924 Land management and forestry services 266086 1 210 3680560 5313312 2630680 8994082 Class and Activity Fees 541700 34533 34533 34533 349702 349702 160056 0 160056 160056 160056 1558383 1431504 126879 126879 126879 0 210 0 0 10751 5375 5376 5376 Other income 541900 2102 2102 Mitigation Fees 541900 1451 1451 3553 9674181 39909 0 640190 X 314117 87070 55000 172047 1710406 1465092 152138 93176 65147 52773 11717 657 185968 139939 34091 11938 154303 122201 14975 17127 2035 2035 104485 104485 57465 57465 2090445 1979844 29883 80718 41796 12851 481 28464 148531 122112 17762 8657 32887 32887 37150 19687 17463 52262 44828 5830 1604 31305 26749 4443 113 142422 122639 19783 96013 40510 54946 557 Dues and Subscriptions 42936 18801 16824 7311 Repairs and Maintenance 41330 27737 13593 0 Property Appraisals 38870 38870 0 0 Recruiting 14410 620 13790 0 24259 9879 7939 6441 5428542 4332202 667530 428810 81662 619669 1543090 1883343 12195 6820 35451 64272 32356949 1603100 30591735 30753849 9901266 13039465 391589 419830 42556988 46787248 1051831 527214 76260 1051831 603474 X 28667534 29132063 12837623 17051711 41505157 46183774 42556988 46787248 4245639 422241 10737 0 X X 0 1 X 1 1 1 X 3501956 5546633 3424824 4605603 8994082 26073098 3501956 5546633 3424824 4605603 8994082 26073098 2424434 23648664 372162 346829 337216 423939 509758 1989904 115573 136118 275452 5887 10751 543781 116784 46572 141039 193255 38086 535736 29142519 0.81150 0.85310 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2019 Amount: $ 15,301. 2020 Amount: $ 14,884. 2021 Amount: $ 58,666. 2022 Amount: $ 133,103. 2023 Amount: $ 3,553. Gross Receipts from Related Activities - 2019 Amount: $ 101,483. 2020 Amount: $ 31,688. 2021 Amount: $ 82,373. 2022 Amount: $ 60,152. 2023 Amount: $ 34,533. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 13 294.00 1 1 520.00 20900 7490124 12500 728106 18334 49593 8162803 7589113 260481 564784 879813 44441 7490124 8884375 -126299 -846304 271115 51544 7589113 7784415 5100 1685781 541716 49205 8884375 8169689 60130 -212 396754 48438 7784415 0.68236 0.29194 0.02568 1 0 28689635 28689635 1548588 667924 880664 528254 381751 146503 868939 553425 315514 721533 721533 30753849 X 10038957 422241 422241 9616716 57465 57465 9674181 5371078 0 5371078 57465 57465 5428543 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 X 0 0 0 0 0 0 0 0 0 Mark Silberstein Executive Director 166222 0 0 0 7546 0 8750 0 2204 0 184722 0 0 0 Part I, Line 3 The Executive Committee consults on executive compensation and makes recommendations to the Board. Data is gathered on executive compensation of comparable land trusts. Northern California Nonprofit Salary Survey and Land Trust Alliance Salary Survey are used as resources to aid the recommendation. Approval of executive compensation is made by the Executive Committee and the Board of Directors. X 7 2629780 Stock value X Kayak 1 900 FMV 0 0 1 1 Part I, Line 32b: We use Morgan Stanley Graystone investment management services to sell gifts of stock when received, per our investment policy. The proceeds from the sale are then either re-invested or withdrawn, depending on the donation. The amount reported in Part I, column(b), is the number of separate contributions, not the number of units received. Form 990, Part III, line 2 ESF began its first capital campaign, Elkhorn Forever, with the goal of raising substantial resources for land acquisition and habitat restoration. The campaign quiet phase began in 2023, and so far we have raised $9.3M in gifts and pledges. Form 990, Part VI, Section A, line 1a President, Vice President, Treasurer, Secretary and one at-large member - all are on the Board of Directors. The committee can act on items that do not require the full board's approval. Form 990, Part VI, Section B, line 11b 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 website 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 15a 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 evaluation of the Executive Director 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. The process described here was last completed in 2019. 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 Professional Services: Program service expenses 1,979,844. Management and general expenses 29,883. Fundraising expenses 80,718. Total expenses 2,090,445. Form 990, Part XII, Line 2c: The process for oversight and selection of an independent accountant has not changed from the prior year.