2024-05-30T15:31:06-07:00 2023-12-31 201669667 KENNETH J FILIPPONI CPA 9940 SANTA CLARA RD ATASCADERO CA 93422 990 2023-01-01 770506896 CAYUCOS LAND CONSERVANCY CAYU 6619785314 PO BOX 336 CAYUCOS CA 93430 THOMAS SEVILLE Treasurer 2024-05-30 true THOMAS SEVILLE 999009999 true Kenneth Filipponi P01202313 8054614970 X 0 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z GLENN OELKER PO BOX 336 CAYUCOS CA 93430 226501 false X N/A 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. 9 9 0 55 0 168420 186188 0 36663 40313 0 205083 226501 0 0 0 0 0 53078 45997 53078 45997 152005 180504 2266198 2613053 0 2266198 2613053 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 10417 Form 990, Part III, Line 4a - Through a land preservation agreement deeded in 1999, the Cayucos Land Conservancy CLC participates in the management of the 355 acres at the Estero Bluffs State Park, a four mile coastal terrace north of Cayucos and the crown jewel of CLC's accomplishments. The Bluffs Walks program offers guided hikes on the bluffs several times per year with guides who are experts on some aspect of the property's valuable natural resources. Additionally, periodic volunteer work days are held. CLC continually works to address access, resource, and visitor related issues. CLC continues to work to preserve the hillside lots in the two antiquated subdivisions overlooking Cayucos and the coastal terrace and hillsides south of Cayucos. CLC currently owns 418 of those parcels, 39 acres, many of which are geologically unstable and therefore unbuildable. All the lots are outside the Urban Reserve Line, CLC's goal is to preserve these hills as part of the greenbelt around Cayucos. The San Geronimo Ranch land preservation agreement was finalized in May 2007. By entering into a voluntary agreement with the owner of the approximately 865 acre ranch, CLC has ensured that the northern gateway to Cayucos will continue to be a working ranch that retains its agricultural character forever. Supporters of CLC were essential to the success of this purchase, contributing over $120,000 toward the purchase price. As of December 31, 2023, the Conservancy has completed conservation transactions protecting 1,220 acres of land in San Luis Obispo County. CLC continues to offer, and works to develop additional, programs to educate the community about the values of open space in relation to quality of life. Cayucos Land Conservancy is preserving our important places for future generations. 10417 true true false false false false true false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 0 false false false false false false false 0 false false false false false false false X 9 9 true 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 6619785314 PO BOX 336 CAYUCOS CA 93430 X GLENN OELKER President 10.00 0.00 X X 0 0 0 LOUISA SMITH Secretary 10.00 0.00 X X 0 0 0 GREG BETTENCOURT Director 5.00 0.00 X 0 0 0 MALINA HILLS Vice President 10.00 0.00 X X 0 0 0 CAROL WARDEN Director 5.00 0.00 X 0 0 0 MARY BETTENCOURT Director 8.00 0.00 X 0 0 0 TIM RIDOUT Director 2.00 0.00 X 0 0 0 AMBER SANDOVAL Director 5.00 0.00 X 0 0 0 THOMAS SEVILLE Treasurer 5.00 0.00 X X 0 0 0 0 false false false 0 80155 106033 186188 0 40313 40313 0 0 0 0 0 0 0 0 226501 40313 0 0 0 0 0 0 0 0 0 0 0 64 64 8766 8766 0 0 4695 4695 0 1960 1960 5212 5212 0 0 2710 2710 2950 2065 885 0 0 0 0 0 2512 604 1908 Membership & license 10204 955 9249 Easement stewardship 2751 2751 Postage and Shipping 2312 2312 Property taxes 1373 1373 488 357 131 45997 10417 35580 0 121541 80589 102937 546106 0 0 0 0 0 0 0 589555 563305 589555 1478415 1396803 0 0 0 0 2266198 2613053 0 0 X 1162324 1482430 1103874 1130623 2266198 2613053 2266198 2613053 180504 166351 X true X false true false X 297744 499800 135424 168420 186186 1287574 0 0 0 0 297744 499800 135424 168420 186186 1287574 0 0 1287574 23601 5176 6303 36663 40313 112056 0 23601 5176 6303 36663 40313 112056 0 482 347 293 13 1135 321827 505323 141727 205376 226512 1400765 0.91920 0.93960 0.08000 0.05920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 12 2 1 true 10 4695 false 589555 589555 589555 X 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. Form 990, Part VI, Section A, Line 2 Directors Greg and Mary Bettencourt are married. 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.