2025-07-15T18:57:10-05:00 2024-08-31 680037990 GILBERT CPAS 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990PF 2023-09-01 943375380 ENVIRONMENTAL STEWARDSHIP FOUNDATION ENVI 9168270258 CO 2600 CAPITOL AVENUE 320 SACRAMENTO CA 95816 MARK MORSE PRESIDENT 9168270258 2025-07-15 1 1 HELEN G BERHE P01077434 9166466464 2025-07-15 2023 2025-03-06 01:10:19Z X 2960536 X X 3537 3537 220249 467279 220249 3240 3240 227026 227026 0 0 0 369223 0 369223 6000 0 6000 1880 1880 0 5664 0 2175 63744 0 63744 446511 1880 441142 0 0 446511 1880 441142 -219485 225146 19273 19024 19024 2885000 2885000 2885000 2885000 448766 39500 39500 17012 17012 17012 3370051 2960536 2960536 0 0 X -526503 -936018 3896554 3896554 3370051 2960536 3370051 2960536 3370051 -219485 0 3150566 190030 2960536 MORGAN STANLEY #7303 ST P 2011-11-11 2024-08-31 129188 128293 895 895 MORGAN STANLEY #7303 LT P 2011-11-11 2024-08-31 338091 118737 219354 219354 220249 3130 0 3130 0 3130 2800 0 0 0 2800 16 346 0 0 0 0 0 0 0 0 0 0 1 1 CA 1 0 0 0 0 1 WWW.ESFSAC.ORG THE ORGANIZATION 9168270258 C/O 2600 CAPITOL AVENUE 320 SACRAMENTO CA 95816 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MARK MORSE 2600 CAPITOL AVENUE SUITE 320 SACRAMENTO CA 95816 PRESIDENT, BOARD MEMBER 20.00 0 0 0 JAMES DUBERG 2600 CAPITOL AVENUE SUITE 320 SACRAMENTO CA 95816 SECRETARY, BOARD MEMBER 1.00 0 0 0 PETER HOLTON 2600 CAPITOL AVENUE SUITE 320 SACRAMENTO CA 95816 TREASURER, BOARD MEMBER 2.00 0 0 0 NONE 0 EHLERS LAW CORPORATION 2600 CAPITOL AVE SUITE 320 SACRAMENTO CA 95816 LEGAL SERVICES 257500 CARTER WEST PC 2600 CAPITOL AVE SUITE 320 SACRAMENTO CA 95816 LEGAL SERVICES 72761 0 LAND MAINTENANCE AND PRESERVATION COSTS ASSOCIATED WITH THE ORGANIZATIONS CHARITABLE PURPOSE. 47502 LIABILITY INSURANCE IS MAINTAINED IN ORDER TO PRESERVE THE LAND. PROPERTY TAXES ARE PAID ON THE PRESERVED LAND. 14376 LEGAL FEES WERE INCURRED TO PROTECT AND PRESERVE THE FOUNDATION AND ASSETS OF THE FOUNDATION. 369223 0 258948 19986 0 278934 0 0 278934 4184 274750 13738 13738 3130 3130 10608 0 10608 0 10608 441142 0 441142 10608 0 0 992946 886769 380941 274222 274688 2809566 441142 0 0 0 10608 430534 0 0 3240100 0 0 0 0 0 0 992946 2247154 886769 380941 274222 274688 430534 X 0 0 14 3537 01 3240 18 220249 0 227026 0 227026 0 0 0 0 0 0 0 0 0 0 ACCOUNTING 6000 0 6000 INVESTMENT - LAND, BUILDINGS, AND EQUIP.: BASIS 990PF PART II LINE 11 THE VOLUNTEERS WHO CONTROLLED ESF'S BOOKS FROM 2000 TO 2013 VALUED THREE PIECES OF RAW LAND AT $2,885,000. ESF HAS SEEN NO EVIDENCE THESE PARCELS WERE EVER WORTH EVEN 25% OF THAT. ESF HAS SO FAR BEEN UNABLE TO SELL THESE PARCELS. ESF BELIEVES THE NATOMA STATION PARCEL VALUED AT $1,950,000 IS WORTH $0. IT APPEARS LIKELY THAT ARROYO SECO AND CARBONDALE TOGETHER ARE WORTH LESS THAN $300,000. ESF HAS BEEN ADVISED NOT TO ADJUST THE VALUATION OF ANY PARCEL UNTIL ESF TRANSFERS IT. OTHER ASSETS 990PF PART II LINE 15 ESF OBTAINED A JUDGMENT AGAINST DEBTOR AND ITS AFFILIATES ENTERED ON AUGUST 28, 2024 AND CORRECTED NUNC PRO TUNC SEPTEMBER 9, 2024 FOR A TOTAL OF $24,739,773.00, EXCLUDING INTEREST, IN SACRAMENTO COUNTY CASE NO. 34-2016-00201850 AGAINST ESF'S FOUNDER, CHRIS VRAME, AND AFFILIATED COMPANIES, FOR BREACH OF FIDUCIARY DUTY, AIDING AND ABETTING BREACH OF FIDUCIARY DUTY, CONCEALMENT, AND INTENTIONAL MISREPRESENTATION (FRAUD) ("ESF'S JUDGMENT"). ESF DISCOVERED DEFENDANTS' WRONGDOING ON OCTOBER 18, 2013 AND PROMPTLY SOUGHT A RESOLUTION, CULMINATING IN A LAWSUIT FILED OCTOBER 17, 2016, IN WHICH ESF OBTAINED THE JUDGMENT DESCRIBED ABOVE. GENERAL PAGE 5 PART VII-B LINE 1A (2) ESF, A FORMER PUBLIC CHARITY, STARTED FILING AS A PRIVATE FOUNDATION IN TAX YEAR 2013. DURING THE TIME CHRIS VRAME TOOK FUNDS FROM ESF, HIS BROTHER, ANTON VRAME, WAS SERVING AS A MEMBER OF ESF'S BOARD OF DIRECTORS AND AS AN OFFICER OF ESF. THUS, THE "UNAUTHORIZED LOAN" TO INTERESTED PERSONS AS DEFINED BY THE INSTRUCTION FOR FORM 990, WAS PROPERLY DISCLOSED ON SCHEDULE L OF THE 2012 FORM 990. NEITHER ANTON VRAME NOR CHRIS VRAME SERVED AS A BOARD MEMBER OR OFFICER OF ESF SINCE 2013. PER IRC CODE SEC 4946, ESF BELIEVES THAT CHRIS VRAME DOES NOT FIT THE DEFINITION OF A DISQUALIFIED PERSON FOR THE PURPOSES OF THE PRIVATE FOUNDATION FILING REQUIREMENTS. ESF HAS TAKEN LEGAL ACTION FOR THE REPAYMENT OF THE FUNDS TAKEN FROM ESF. PLEASE REFER TO THE STATEMENT ACCOMPANYING "OTHER ASSETS" FOR FURTHER INFORMATION. MORGAN STANLEY FMV 39500 39500 LEGAL 369223 0 369223 "LOANS" RECEIVABLE FROM CHRIS VRAME 10358487 0 0 CONTINGENT RECOVERY - LITIGATION-"LOANS" & INTEREST -10358487 0 0 LEGAL FEES & INTEREST RECEIVABLE - CHRIS VRAME 4976988 0 0 REAL PROPERTY TAKEN: ARROYO SECO 75 ACRES 693919 0 0 CONTINGENT RECOVERY- LITIGATION - ARROYO SECO 75 -693919 0 0 UNAUTHORIZED PAYMENT TO SIERRA HOLDINGS LLC FOR INT IN KIEFER SIERRA 80, LLC 1237035 0 0 CONTINGENT RECOVERY - LITIGATION - KIEFER SIERRA -1237035 0 0 REAL PROPERTY TAKEN: SLOUGHOUSE 150000 0 0 CONTINGENT RECOVERY - LITIGATION - SLOUGHOUSE -150000 0 0 CONTINGENT RECOVERY - LITIGATION - LEGAL FEES & INT -4976988 0 0 FEDERAL/STATE TAX RECEIVABLE 17012 17012 17012 PRINCIPAL AMOUNT OF JUDGMENT AGAINST DEFENDANTS 0 24739773 24739773 PRE-JUDGMENT INTEREST ON JUDGMENT 0 350766 350766 CONTINGENT RECOVERY - JUDGMENT AWARDED 0 -25090539 -25090539 UNREALIZED LOSS ON INVESTMENTS 190030 INSURANCE 12201 0 12201 EASEMENT MAINTENANCE 47502 0 47502 OTHER EXPENSES 4041 0 4041 PASTURE LEASE 3240 3240 3240 INVESTMENT MANAGEMENT & FEES 1880 1880 0 PROPERTY TAXES 2175 0 2175 TAX ON NET INVESTMENT INCOME 3489 0 0