2025-10-30T15:18:02-07:00 2022-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-01-01 320447436 Amah Mutsun Land Trust AMAH 8312153700 2460 17th Avenue 1019 Santa Cruz CA 95062 Valentin Lopez President 8312153700 2025-10-30 true true Douglas W Regalia P00186389 9253140390 2022 2025-03-06 01:10:19Z X Valentin Lopez 2460 17th Avenue 1019 Santa Cruz CA 95062 6025944 false X www.amahmutsunlandtrust.org X 2014 CA Our mission is to restore, protect, and steward the traditional lands of the Amah Mutsun people. To train current and future Amah Mutsun generations in the stewardship of native plants, medicines, animals, waterways, and lands. [Continued on Schedule O] 7 7 33 34 0 2498442 5869456 427144 153510 67 2978 0 2925653 6025944 0 0 827375 1020380 0 103990 723673 792561 1551048 1812941 1374605 4213003 2463237 6740798 67404 129249 2395833 6611549 See Schedule O. false false 1200131 153510 Amah Mutsun Land Trust (AMLT) partners with federal land agencies, the state of California, land trusts, conservation groups, nonprofits, foundations, and private donors to identify, nurture, and maintain traditional Amah Mutsun lands. These partnerships work to restore these lands to the pre-contact conditions achieved by traditional native stewardship practices over many thousands of years. AMLT also identifies traditional and sacred sites, works to determine the best land management practices (including prescribed fire/burn management techniques and traditional/ancestral flora maintenance ways) to restore traditional lands and waterways to a healthy, sustainable condition. The Amah Mutsun Land Trust (AMLT) is a native-led non-profit organization, established by the Amah Mutsun Tribal Band in 2014 to achieve the following vision: -Conserve and restore indigenous cultural and natural resources within the traditional territories of indigenous Mutsun and Awaswas peoples.-Steward our lands and waters; combining traditional resource and environmental management with contemporary approaches-ensuring a resilient future for all inhabitants of Popeloutchom and fulfilling our obligation to creator.-Research and teach the ways of nature-returning to the path of traditional ecological knowledge that our ancestors followed for thousands of years. AMLT has 5 major programs which all work toward the vision of restoring the Amah Mutsun people as environmental stewards of our ancestral territory. These programs include:-The native stewardship corps, a work training and cultural relearning program for Amah Mutsun Tribal Band members. The native stewards are the boots on the ground, implementing the research, conservation, education, and indigenous stewardship work to which AMLT is committed.-The coastal and ocean stewardship program, whic collaborates with agencies, institutions, and other California Indian tribes to restore Amah Mutsun stewardship of coastal resources.(Continued on Schedule O) 1200131 true true false false false false true false false true true false false false true true 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 true 14 0 true 33 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 true true true true false CA X X X X Angelo Espinosa 8312153700 2460 17th Avenue Suite 1019 Santa Cruz CA 95062 Kate Griffin Exec Director 40.00 0.00 X 145504 0 2729 Valentin Lopez President 40.00 0.00 X X 0 0 0 Julie Pineida Treasurer 6.00 0.00 X X 0 0 0 Reed Holderman Chairman 5.00 0.00 X X 0 0 0 Kent Lightfoot Vice Chairman 5.00 0.00 X X 0 0 0 Diane Talbert Secretary 5.00 0.00 X X 0 0 0 Steve Abbors Board Member 2.00 0.00 X 0 0 0 Edward Ketchum Board Member 2.00 0.00 X 0 0 0 Catherine Luna-Rodriguez Board Member 2.00 0.00 X 0 0 0 Victor Torres Board Member 2.00 0.00 X 0 0 0 Eleanor Castro Board Member 2.00 0.00 X 0 0 0 Annie Gottbehuet Board Member 2.00 0.00 X 0 0 0 Bob Flewelling Board Member 2.00 0.00 X 0 0 0 145504 2729 1 false false false 0 319463 5549993 5869456 Program Service Fees 900004 153510 153510 153510 2978 2978 0 0 0 0 0 0 0 0 6025944 153510 2978 X 0 0 0 0 145504 72752 58202 14550 0 661215 398085 216332 46798 0 80988 55799 16807 8382 132673 91410 27533 13730 0 103302 99430 3872 31270 31270 0 0 0 229152 148169 68139 12844 0 11758 7974 2807 977 37646 25530 8986 3130 0 0 105335 102469 2866 0 0 0 0 38238 23547 11258 3433 30364 2762 27602 Food and supplies 85245 85157 88 Equipment& maintenance 81044 80738 306 Taxes and Fees 21042 3184 17858 Miscellaneous 5983 905 5078 12182 2220 9816 146 1812941 1200131 508820 103990 1846861 2051925 38177 1159341 949242 507771 58416 0 0 0 0 13137 45215 2531896 55237 57291 2476659 0 0 0 0 0 2463237 6740798 25505 89088 41899 40161 67404 129249 X 1544828 5142411 851005 1469138 2395833 6611549 2463237 6740798 4213003 2713 X X false true X true false X 545374 871321 1530656 2498442 5869456 11315249 0 0 545374 871321 1530656 2498442 5869456 11315249 739540 10575709 2978 2978 0 0 11318227 609596 0.93440 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 2 13 1 true false 46572 187 46759 46572 46572 1.00000 false false false 1500000 1500000 950000 33733 916267 81896 21504 60392 2476659 Accrued payroll liabilities 22582 Refundable Advance 17579 40161 X 6025944 6025944 6025944 1812941 1812941 1812941 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Land Trust is required to report information regarding its exposure to various tax positions taken by the Land Trust and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Land Trust has adequately evaluated its current tax positions and has concluded that as of December 31, 2022 the Land Trust does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Land Trust has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the Land Trust continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Land Trust may periodically receive unrelated business income (such as sublease rental income and advertising revenue) requiring the Land Trust to file separate tax returns under federal and state statutes. Under such conditions, the Land Trust calculates and accrues the applicable taxes payable. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Santa Cruz, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Amended Explanation Subsequent to filing the original tax return, Amah Mutsun Land Trust underwent an audit of its December 31, 2022 financial statements. Upon conclusion of the examination, the independent accounting firm posted entries and made certain other adjustments which impacted previously reported revenues, expenses, assets, liabilities, and net assets. Accordingly, management determined it was necessary to prepare and file an amended tax return. 990 Part III Line 4C Continued -The cultural burning program, which restores the Amah Mutsun relationship to fire by building partnerships with other prescribed fire and cultural burning practitioners and training tribal members as wildland fire fighters.-The native plant restoration program, which cultivates culturally significant native plants for restoration projects and use in AMLT's ethnobotanical demonstration gardens.The cultural resources program, which ensures that cultural and sacred landscapes, as well as traditional sites, are not threatened or damaged. Organization's Mission (continued from Form 990 p1) To educate the general public on traditional land preservation and rejuvenation approaches, techniques, and outcomes. To provide access and enhance the health of cultural and natural resources within the traditional Amah Mutsun Tribal territory.