2024-07-19T13:05:04-07:00 2023-06-30 824001653 GRACE CPAS LLP 341 1ST ST HOLLISTER CA 95023 990 2022-07-01 770338085 SAN BENITO AGRICULTURAL LAND TRUST SANB 8315931030 PO BOX 145 SAN JUAN BAUTISTA CA 95045 MICHAEL REEVES Treasurer 2024-07-19 true MICHAEL REEVES 999009999 true Bette Grace CPA CFE CFF PFS P00292831 8316377408 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z MICHAEL REEVES PO BOX 145 SAN JUAN BAUTISTA CA 95045 2080160 false X www.sanbenitolandtrust.org THE MISSION OF THE SAN BENITO AGRICULTURAL LAND TRUST IS TO CONSERVE REGIONALLY SIGNIFICANT LANDS THAT SUSTAIN PRODUCTIVE AGRICULTURE, PRESERVE OPEN SPACE AND MAINTAIN THE RURAL CHARACTER OF THE COUNTY. 7 7 2 79 0 118266 2038942 6915 14160 12595 2407 22691 137776 2078200 0 0 58045 69526 0 8168 84351 37571 142396 107097 -4620 1971103 475760 2707705 8949 264091 466811 2443614 THE MISSION OF THE SAN BENITO AGRICULTURAL LAND TRUST IS TO CONSERVE REGIONALLY SIGNIFICANT LANDS THAT SUSTAIN PRODUCTIVE AGRICULTURE, PRESERVE OPEN SPACE AND MAINTAIN THE RURAL CHARACTER OF THE COUNTY. false false 68605 THE ORGANIZATION PROVIDED EDUCATION TO THE PUBLIC, IS ACTIVELY SEEKING GRANTS, EXPANDING THE DONOR BASE AND CONTINUING PRESERVATION OF EXISTING AGRICULTURAL LANDS. 68605 true true false false false false true false false true true false false true true false true false false false 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 true 0 0 true 2 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true false true true false false CA X LYNN OVERTREE 8315931030 PO BOX 145 SAN JUAN BAUTISTA CA 95045 X LYNN OVERTREE EXECUTIVE DIRECTOR 20.00 0.00 55110 0 0 JESSICA BREM Director 1.50 0.00 X 0 0 0 LAURA NACCARATO Director 1.50 0.00 X 0 0 0 RICK CARPENEDO Director 1.50 0.00 X 0 0 0 EMILY RENZEL President 10.00 0.00 X 0 0 0 PAUL HAIN Vice President 1.50 0.00 X 0 0 0 MICHAEL REEVES Treasurer 1.50 0.00 X 0 0 0 CATHY SUMMA-WOLFE Secretary 1.50 0.00 X 0 0 0 55110 0 false false false 0 4017 2034925 1924552 2038942 MONITORING 541900 14160 14160 14160 2407 2407 0 0 20155 20155 20155 20155 0 4396 1960 2436 0 0 INSURANCE DIVIDEND 100 100 100 2078200 16667 20155 X 0 0 0 0 55110 33066 17635 4409 0 8329 4747 2399 1183 0 0 6087 3628 1922 537 0 1103 1103 2163 2163 0 0 0 18070 17710 360 500 500 1373 1193 180 0 0 0 1563 1271 69 223 0 30 30 0 0 693 693 4741 4741 DUES & MEMBERSHIPS 2425 1925 500 Printing and Publications 2067 947 240 880 SUPPLIES 1347 1324 23 BANK CHARGES/CC FEES 691 3 364 324 805 465 88 252 107097 68605 30324 8168 47070 134946 135923 7953 0 6165 4017 0 0 0 0 3422 4068 2179947 1386 254702 2178561 84872 28478 35288 0 0 258000 475760 2707705 8949 6091 258000 8949 264091 X 396768 443774 70043 1999840 466811 2443614 475760 2707705 1971103 5700 X false true X true false X 498614 201756 50575 118266 2268861 3138072 0 0 498614 201756 50575 118266 2268861 3138072 0 3138072 8008 8397 5287 11315 2407 35414 0 0 3173486 28325 0.98880 0.96460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 7 62 7 true false 28477 4500 2310 35287 32904 -4426 28478 26038 6866 32904 24142 1896 26038 24142 24142 false false false 2169552 2169552 10395 1386 9009 2178561 FUNDS HELD IN ESCROW 258000 258000 DEFERRED REVENUE 258000 258000 2083900 5700 5700 2078200 2078200 107097 107097 107097 Part II, Line 5: Summarized Policy Annually, in January, SBALT sends a letter to each landowner notifying them that we will monitor their property in spring and reminding them that they must report certain activities to SBALT. A couple of weeks before monitoring, we send each landowner an email proposing the date that we will visit their property and inviting them to join us. On the day of monitoring, a team of 2-3 staff and Board visit the property, take photos, and write comments on the condition of the property. Following the visit, the information is collated in SBALTs standard monitoring report format. A letter is then sent to the landowner confirming the date that monitoring occurred and SBALTs assessment of the easement conditions. Thus far, the properties have always been in compliance with the easement terms. If noncompliance is identified, then SBALT would discuss the severity of the violation internally, determine the procedure for bringing the easement into compliance, and then notify the landowner of the violation and the remedy that must be applied. Violations are ranked as administrative, moderate, or severe. Part II, Line 9: Organization Reporting of conservation easements. ACQUISITIONS OF EASEMENTS BY THE ORGANIZATION FREQUENTLY OCCURS IN THE FORM OF GIFTS AND/OR PURCHASES AT FAIR MARKET VALUE. THE ORGANIZATION RECORDS BOTH ACQUISITIONS AND CONVEYANCES AT FAIR MARKET VALUE AS DETERMINED BASED ON INDEPENDENT PROFESSIONAL APPROAISAL. EASEMENTS ACQUIRED BY THE ORGANIZATION ARE CONSERVATION EASEMENTS AND REPRESENT RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN ITS CURRENT NATURAL, AGRICULTURAL, SECENIC OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACRRUE 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 TO RECORD THE DONOR'S GIFTAND UNLESS CONVEYED TO A PUBLIC AGENCY FOR CONSIDERATYION SHOWN AS A REDUCTION IN NET ASSETS TO RECORD THE VALUE OF THE PUBLIC'S BENEFIT AND TO RECOGNIZE THAT THESE EASEMENTS HAVE NO MARKET VALUE ONCE SEVERED FROM THE LAND AND HELD BY THE ORGANIZATION. X 1 1924552 false false false Form 990, Part VI, Section B, Line 11b THE MEMBERS OF THE BOARD OF DIRECTORS REVIEWS THE 990 PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c MEETING AGENDAS INCLUDE A STATEMENT REMINDING PARTICIPANTS TO RECUSE THEMSELVES FOR ANY TOPIC THAT IS A CONFLICT OF INTEREST. Form 990, Part VI, Section B, Line 15a Compensation is reviewed annually by the Executive Committee (the four Board Officers). The compensation review is conducted in June in association with the performance review. The Executive Committee then makes a recommendation to the Board of what the compensation should be. Organizational financial capacity is a significant factor in determining the compensation rate. Form 990, Part VI, Section C, Line 19 A PUBLIC DISCLOSURE COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 1023, 990 OR 990-EZ ARE AVAILABLE UPON REQUEST.