2026-07-24T14:51:47-07:00 2025-12-31 201669667 KENNETH J FILIPPONI CPA 9940 SANTA CLARA RD ATASCADERO CA 93422 990 2025-01-01 770506896 CAYUCOS LAND CONSERVANCY CAYU 8059007121 PO BOX 336 CAYUCOS CA 93430 THOMAS SEVILLE Treasurer 2026-07-24 true Kenneth Filipponi P01202313 8054614970 X 2025 2025-03-06 01:10:19Z AMBER SANDOVAL PO BOX 336 CAYUCOS CA 93430 595206 false X www.cayucoslandconservancy.org X 1999 CA The Cayucos Land Conservancy is committed to the enduring preservation of the rural greenbelt that surrounds Cayucos, California. Preserving this historic and stunning open space is the primary goal of the land conservancy, so that future generations enjoy this place. 11 11 0 100 0 744723 522104 0 75405 73102 0 820128 595206 309204 0 0 0 4050 439097 51658 439097 360862 381031 234344 3108499 3553115 13076 3108499 3540039 The Cayucos Land Conservancy is committed to the enduring preservation of the rural greenbelt that surrounds Cayucos, California. Preserving this historic and stunning open space is the primary goal of the land conservancy, so that future generations enjoy this place. false false 327073 309204 Through a land preservation agreement deeded in 1999, the Cayucos Land Conservancy CLC participates in the management of the 355 acre Estero Bluffs State Park, a four mile coastal terrace north of Cayucos and the crown jewel of CLC accomplishments. CLC offers a Bluffs Walks program with guides who are knowledgeable on some aspect of the valuable natural resources at the site. Additionally, periodic volunteer work days are held to address issues as CLC continually works to address access, resource, and visitor concerns. CLC continues to preserve hillside parcels in the antiquated subdivisions overlooking the community. The organization currently holds title to 431 of those parcels, approximately 45 acres, many of which are unbuildable. As all parcels are outside the Urban Reserve Line, with no utility services, the CLC goal is the preservation of the land as part of the greenbelt around Cayucos. A voluntary land owner agreement granted CLC a Conservation Easement CE, finalized in 2007, protecting the 865 acre San Geronimo Ranch as a working cattle ranch. CLC contributed over $120,000 towards the purchase price of this CE. This beautiful property cements the greenbelt to the north of Cayucos. After 10 years of planning, CLC entered into an agreement with other land conservation organizations to purchase almost 1,500 acres from the Chevron Corporation on the southern border of Cayucos. As land is acquired, it is deeded to the County of San Luis Obispo for the future Toro Coast Preserve TCP Regional Park. Two of the three Phases of land purchases have been successfully completed. To date CLC has contributed $825,000, money donated by our supporters, towards TCP land purchases in this special collaborative effort. CLC, and its partners, continue to plan for Phase 3 and work towards acquiring all of the Toro Creek Preserve land by 2030. As of December 31, 2025 the Cayucos Land Conservancy holds land Conservation Easements on 1,220 acres, holds land in Fee Title on 45 acres, and has helped secure a majority of the 1,500 acre Toro Creek Preserve for future generations. CLC continues to offer, and works to develop, additional programs to educate our community about the value of open spaces in improving the quality of our life on the California Central Coast. Most importantly, the Cayucos Land Conservancy continues to preserve our important places for future generations to enjoy. 327073 true true false false false false true false false false true false false false true true false false false false false false false false false false false true false false false false false false false false false false false true false false false false false false false true 5 0 true 0 false false false false false false false 0 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 false false false CA X X X X THOMAS SEVILLE 8059007121 PO BOX 336 CAYUCOS CA 93430 X GLENN OELKER Director 2.00 0.00 X 0 0 0 LOUISA SMITH Director 10.00 0.00 X 0 0 0 TOM SOOTER Director 5.00 0.00 X 0 0 0 CAROL WARDEN Vice President 5.00 0.00 X X 0 0 0 TIM RIDOUT Director 2.00 0.00 X 0 0 0 AMBER SANDOVAL President 5.00 0.00 X X 0 0 0 THOMAS SEVILLE Treasurer 10.00 0.00 X X 0 0 0 ANDREA HORVATH Director 5.00 0.00 X 0 0 0 SCOTT MCMANUS Director 1.00 0.00 X 0 0 0 GARY NEWMAN Director 5.00 0.00 X 0 0 0 COREY STAFFORD Director 2.00 0.00 X 0 0 0 0 false false false 0 39095 483009 3336 522104 0 73102 73102 0 0 0 0 0 0 0 0 595206 73102 309204 309204 0 0 0 0 0 0 0 0 0 0 2312 2312 4966 4966 0 0 5403 5403 0 663 663 2520 2520 0 0 6561 900 5661 532 532 0 0 0 0 0 2490 2490 Outside services 9035 9035 Printing and Publications 4625 1077 401 3147 Easement stewardship 4158 4158 Postage and Shipping 2022 1119 903 6371 2699 3672 360862 327073 29739 4050 41080 410475 521765 304566 0 0 0 0 0 0 0 627055 593305 627055 1952349 2197930 0 0 0 13089 3108499 3553115 13076 0 13076 X 1882800 2606434 1225699 933605 3108499 3540039 3108499 3553115 X 234344 197583 -387 X true X false true false X 135424 168420 186186 744723 522104 1756857 0 0 0 0 135424 168420 186186 744723 522104 1756857 0 0 1756857 6303 36663 40313 75388 67699 226366 0 6303 36663 40313 75388 67699 226366 0 293 13 17 323 141727 205376 226512 820128 589803 1983546 0.88570 0.91340 0.11410 0.08630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 12 2 1 true 30 4158 true 627055 627055 627055 Lease liability, net 13076 13076 X 787386 197583 -5403 192180 595206 595206 355846 387 387 355459 5403 5403 360862 Part II, Line 5: Summarized Policy Cayucos Land Conservancy CLC has a policy on conservation easement stewardship that stipulates that CLC will monitor its easement properties regularly, at least annually, in a manner appropriate to the size and restrictions of each property. CLC will maintain a written, annual documentation of the condition of the property. The policy requires that CLC will use an easement monitoring protocol document it adopted for each conservation easement to ensure that annual inspections are consistent and appropriate. It also identifies who are appropriate monitors. In addition, the stewardship policy spells out the specific process to be followed when a violation has been discovered. That process includes how to document the violation, contact the landowner, and steps to resolve the violation. Part II, Line 9: Organization Reporting of conservation easements. FOOTNOTE: Conservation easements, either purchased or donated, are initially valued at their appraised value. Once the development rights for a specific conservation easement are extinguished, generally immediately after acquisition, the value of the conservation easement is reduced to $1. This value reflects the lack of marketability related to the easement. The reduction in value due to extinguishment of development rights is reflected as a program expense in the statement of activities and conservation easement valuation expense in the statement of functional expenses. Part V, Line 4: Intended uses of the endowment fund. Investment growth. Use as needed for operational purposes. Part X : FIN48 Footnote For the year ended December 31, the Conservancy has no material uncertain tax positions to be accounted for in the financial statements under the principles of the Income Taxes topic of the Financial Accounting Standards Board FASB Accounting Standards Codification ASC. The Conservancy recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. Part XII, Line 2d: Other expenses and losses per audited F/S INVESTMENT FEES $0 ASC 842 ROU amortization $387 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment fees $5403 true County of San Luis Obispo 1055 MONTEREY ST STE D-250 SAN LUIS OBISPO CA 93401 956000939 GOVT 309204 0 TCP land purchase contribution 1 0 Grantmaker's Description of How Grants are Used The Organization monitors the use of grant funds through direct communication with the grantee. Prior to disbursement, the Organization documents the charitable purpose of the grant and confirms that the intended use is consistent with the Organization's exempt purposes. Following disbursement, the Organization maintains contact with the grantee to confirm that funds were applied to the stated purpose. The Organization relies on the accountability inherent in governmental oversight and public reporting as additional assurance that funds are used as intended. Grant records, including correspondence and any reports received from the grantee, are retained in the Organization's files. X 1 836 FMV X 1 2500 FMV false true false Form 990, Part VI, Section B, Line 11b Form 990 was reviewed by all board members before filing. Form 990, Part VI, Section B, Line 12c Board members are required to disclose conflicts of interest. This requirement is self-monitored. Form 990, Part VI, Section C, Line 18 Organization website: www.cayucoslandconservancy.org Form 990, Part VI, Section C, Line 19 Governing documents, policies, financial statements and information returns are available to the public upon written request to the Cayucos Land Conservancy, PO Box 336, Cayucos, CA 93430, or upon request to a Director or Officer. Form 990, Part XI, Line 9 GAAP ASC 842 interest expense adjustment = -$362 Form 990, Part XI, Line 9 GAAP ASC 842 lease expense adjustment = -$25