2026-05-11T12:12:40-05:00 2025-06-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2025-04-01 510197006 SONOMA LAND TRUST SONO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 EAMON O'BYRNE EXECUTIVE DIRECTOR 7075266930 2026-05-11 1 MAGA E KISRIEV P01008919 4089988400 2025 2025-03-06 01:10:19Z EAMON O'BYRNE 822 FIFTH STREET SANTA ROSA CA 95404 1804367 0 X WWW.SONOMALANDTRUST.ORG X 1976 CA PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES (CONTINUED ON SCHEDULE O) OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 18 18 0 21 0 0 24282568 1612400 600755 24828 1211910 215237 776159 -51785 26871392 1800680 1924696 3838490 0 0 5323247 1368321 0 0 536220 5007418 1110455 12255361 6317266 14616031 -4516586 74822951 70294382 2537296 1982882 72285655 68311500 X PROTECT THE SCENIC, NATURAL, CULTURAL, AGRICULTURAL AND OPEN LANDSCAPES OF SONOMA COUNTY FOR THE BENEFIT OF THE COMMUNITY AND FUTURE GENERATIONS BY DEVELOPING LONG-TERM LAND PROTECTION STRATEGIES; (CONTINUED ON SCHEDULE O) PROMOTING PRIVATE AND PUBLIC FUNDING FOR LAND CONSERVATION; ACQUIRING LAND AND CONSERVATION EASEMENTS; PRACTICING STEWARDSHIP, INCLUDING THE RESTORATION OF CONSERVATION PROPERTIES; PROMOTING A SENSE OF PLACE AND A LAND ETHIC THROUGH ACTIVITIES, EDUCATION AND OUTREACH. 0 0 5200128 3838490 44727 LAND ACQUISITIONS: WE WORK WITH LANDOWNERS TO ASSESS AND UNDERSTAND GOALS FOR THEIR PROPERTIES, WHICH CAN LEAD TO AN ACQUISITION OF PROPERTY OR CONSERVATION EASEMENT, OR A TRANSFER OF PROPERTY TO THE PUBLIC. TRANSACTIONS ARE NEGOTIATED TO PROVIDE THE BEST OUTCOME FOR THE LANDOWNER WITH THE ULTIMATE GOAL OF PERMANENTLY PRESERVING LAND WHETHER THE FINAL OWNERSHIP IS PRIVATE OR PUBLIC. LAND STEWARDSHIP: WE WORK WITH THE LAND AND COMMUNITY TO RESTORE AND PROTECT NATIVE HABITATS, CREEKS, WILDLIFE CORRIDORS, PRODUCTIVE FARMS AND RANCHES, AND OTHER PERMANENTLY PROTECTED PRIVATE LANDS UNDER OUR CARE. THE PROGRAM CURRENTLY STEWARDS 23 CONSERVATION PROPERTIES TOTALING MORE THAN 6,900 ACRES AND ACTIVELY (CONTINUED ON SCHEDULE O) MONITORS 47 CONSERVATION EASEMENT PROPERTIES TOTALING MORE THAN 8,100 ACRES. COMMUNITY PROGRAMS: WE OFFER A VARIETY OF ACTIVITIES, EDUCATION AND OUTREACH AIMED AT ENGAGING AUDIENCES AS DIVERSE AS THE LANDS AND COMMUNITIES WE REPRESENT. OFFERINGS INCLUDE ON-THE-LAND, VIRTUAL AND VOLUNTEER EXPERIENCES IN ADDITION TO EDUCATION PROGRAMS, INCLUDING SCHOOL FIELD TRIPS AND TEEN EDUCATIONAL PROGRAMS. 5200128 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL J RIZZO 7075266930 822 FIFTH STREET SANTA ROSA CA 95404 X X SCOTT HAFNER CHAIR 2.00 X X 0 0 0 PHIL JENSEN 1ST VICE CHAIR 2.00 X X 0 0 0 GREGORY APPLING 2ND VICE CHAIR 2.00 X X 0 0 0 ELLIE RILLA SECRETARY 2.00 X X 0 0 0 MARIE ANDEL BOARD MEMBER 2.00 X 0 0 0 SIMON BLATTNER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRENT BOARD MEMBER 2.00 X 0 0 0 CLAY CLEMENT BOARD MEMBER 2.00 X 0 0 0 FRANK DEAN BOARD MEMBER 2.00 X 0 0 0 LIZ FISHER BOARD MEMBER 2.00 X 0 0 0 DUNCAN HIGGONS BOARD MEMBER 2.00 X 0 0 0 QUINCEY TOMPKINS IMHOFF BOARD MEMBER 2.00 X 0 0 0 NANCY OTTO BOARD MEMBER 2.00 X 0 0 0 TIM PORTWOOD BOARD MEMBER 2.00 X 0 0 0 JUDY SCOTCHMOOR BOARD MEMBER 2.00 X 0 0 0 ALLISON SANFORD BOARD MEMBER 2.00 X 0 0 0 LEWIS WARREN BOARD MEMBER 2.00 X 0 0 0 ANITA DAS BOARD MEMBER 2.00 X 0 0 0 EAMON O'BYRNE EXECUTIVE DIRECTOR 40.00 X 0 0 0 MICHAEL J RIZZO CFO 40.00 X 0 0 0 0 0 0 1237596 374804 14962 1612400 PROJECT REVENUE/FEES 541900 24828 24828 24828 183933 183933 55087 0 55087 55087 55087 34991 3687 31304 31304 31304 INSURANCE PROCEEDS 900099 19899 19899 LOSS ON ASSET DISPOSAL 900099 -126771 -126771 -106872 1800680 44727 0 143553 3819740 3819740 18750 18750 135852 3769 98160 33923 979118 557427 199908 221783 43245 26402 6602 10241 125169 70220 29205 25744 84937 42601 22283 20053 74434 71926 2508 16500 16500 17153 17153 228280 35749 79282 113249 10254 3262 4647 2345 82963 31875 13584 37504 154417 76339 51004 27074 55965 29071 14341 12553 9621 7561 1516 544 68227 18052 31410 18765 38785 27158 4057 7570 25525 16104 5024 4397 LAND PRE-ACQUISITION SE 241332 241332 LAND RESTORATION AND MA 61843 61843 PROPERTY TAX 15727 15727 9429 8720 234 475 6317266 5200128 580918 536220 15746244 14873869 4617789 2453309 569935 111964 197935 237430 1469301 1231892 333781 237409 7326657 7885506 1347921 1379540 44682689 43115355 74822951 70294382 1315038 776104 642196 628920 580062 577858 2537296 1982882 X 62094212 60155920 10191443 8155580 72285655 68311500 74822951 70294382 -4516586 542431 0 X 0 1 X 1 0 X 12641421 15580858 24207930 24282568 1612400 78325177 12641421 15580858 24207930 24282568 1612400 78325177 14731967 63593210 647426 598492 912300 1115915 239020 3513153 297786 297786 82136116 1652092 0.77420 0.77680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 297,786. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. 2025 AMOUNT: $ 0. PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION CHANGED ITS YEAR END FROM 3/31 TO 6/30. THE 2025 COLUMN IS FOR SHORT-YEAR ENDED JUNE 30, 2025. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 16500 16500 6300766 6317266 465863 116466 0 0 519822 1000000 762768 465863 2748453 4122680 60000 66000 66000 16500 208500 129956 250000 190692 116466 687114 1030671 X X X 47 8166.00 1 1 302.00 26807 2498381 35000 163497 2696878 1772899 672100 53382 2498381 1528981 47500 196418 1772899 1588833 35000 -94852 1528981 1411359 145510 31964 1588833 0.65920 0.34080 0.00000 0 0 903497 892963 10534 360439 259428 101011 205365 79501 125864 237409 CONSERVATION LAND 41584379 PROPERTY SUBJECT TO LIFE ESTATE 915138 SECURITY DEPOSITS 615838 43115355 USE OBLIGATION 527858 ADVANCE ON FUNDS 50000 577858 X 2412383 542431 86425 628856 1783527 17153 17153 1800680 6386538 86425 86425 6300113 17153 17153 6317266 PART II, LINE 5: ACCOUNTING FOR CONSERVATION EASEMENTS ("SLT" = "SONOMA LAND TRUST") SEVERAL OF THE LAND HOLDINGS REQUIRE SLT TO ADHERE TO USE LIMITS AND MAINTENANCE REQUIREMENTS. IF THESE REQUIREMENTS ARE NOT MET BY SLT, THE PROPERTIES WOULD REVERT EITHER TO THE HEIRS OF THE DONOR OR OTHER LAND CONSERVANCY ORGANIZATIONS. ALSO, CERTAIN CONSERVATION LANDS HAVE BEEN PURCHASED USING GOVERNMENTAL FUNDS. SUCH FUNDS RESTRICT THE SALE AND DISPOSITION OF THE PROPERTY UNDER VARIOUS AGREEMENTS. ACCOUNTING POLICY SLT ACQUIRES LAND IN THE FEE TITLE AND SIMULTANEOUSLY CONVEYS A CONSERVATION EASEMENT OVER THE PROPERTY TO A PUBLIC AGENCY OR NON-PROFIT ORGANIZATION FOR PERMANENT STEWARDSHIP OF THE EASEMENT. IN SUCH CIRCUMSTANCES, THE LAND IS HELD ON SLT'S BOOKS AT COST OR FAIR MARKET VALUE AS DESCRIBED ABOVE, LESS THE VALUE OF THE EASEMENT CONVEYED TO THE PUBLIC AGENCY. LAND GIFTS, ONCE VALUED, ARE RECORDED AS OTHER INCOME IN ACCOUNT 6850, REAL PROPERTY DONATIONS. EASEMENTS ACQUIRED BY SLT REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY SLT. THESE EASEMENTS GENERALLY PROVIDE THAT THE LAND WILL BE MAINTAINED UNIMPAIRED IN IT'S CURRENT NATURAL, AGRICULTURAL, SCENIC, OR RECREATIONAL STATE. SINCE THE BENEFITS OF SUCH EASEMENTS ACCRUE TO THE PUBLIC UPON ACQUISITION, AND THE EASEMENT THEMSELVES HAVE NO MARKETABLE VALUE ONCE SEVERED FROM THE LAND AND HELD BY STL, THE EASEMENTS ACQUIRED BY SLT ARE REFLECTED AT ZERO VALUE. PART X, LINE 2: SLT IS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3) AND RELATED CALIFORNIA CODE SECTIONS. ACCORDINGLY, NO PROVISION FOR TAXES ON INCOME HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, MANAGEMENT EVALUATED SLT'S TAX POSITIONS AND CONCLUDED THAT SLT HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 1 CITY OF SANTA ROSA 100 SANTA ROSA AVE SANTA ROSA CA 95404 946000428 GOVERNMENT 15000 0 PROPERTY MAINTENANCE SAVE THE REDWOODS LEAGUE 111 SUTTER STREET 11TH FLOOR SAN FRANCISCO CA 94104 940843915 501(C)(3) 2000000 0 PROPERTY ACQUISITION MARK WEST AREA COMMUNITY FUND 422 LARKFIELD CENTER 103 SANTA ROSA CA 95403 922669449 501(C)(3) 0 1800000 FMV LAND LAND TRANSFER 3 0 YOUTH PROGRAM STIPENDS 23 18750 PART I, LINE 2: A GRANT CONTRACT OR AGREEMENT IS EXECUTED BEFORE FUNDS ARE RELEASED TO SPECIFY ALLOWABLE USES, EXPENDITURES AND EXPECTED OUTCOMES. A GRANTEE/VENDOR DETERMINATION IN MADE UPON EXECUTION OF THE CONTRACT. GRANTEES ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OVERSEES THE PREPARATION OF THE FORM 990 AND REVIEWS ITS CONTENT IN DETAIL. A FINAL DRAFT IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW PRIOR TO DISSEMINATION TO MEMBERS OF THE BOAR OF DIRECTORS. THE FINAL VERSION IS SENT TO ALL BOARD MEMBERS. SHORTLY THEREAFTER (WITHIN A WEEK), THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT INVOLVING BOARD MEMBERS, THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER: 1) DISCLOSURE UPON HIRING, OR APPOINTMENT: EACH BOARD MEMBER AND STAFF MEMBER WILL SIGN A STATEMENT ACKNOWLEDGING THAT THEY HAVE READ AND UNDERSTOOD THE POLICY AND THEIR DUTY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THIS ACKNOWLEDGEMENT WILL BE REAFFIRMED ANNUALLY, IN THE COURSE OF MEETINGS OR ACTIVITIES, BOARD AND STAFF MEMBERS WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE THEY, THEIR FAMILY AND/OR SIGNIFICANT OTHER, EMPLOYER OR CLOSE ASSOCIATES WILL RECEIVE A BENEFIT OR GAIN. 2) STEPS IN EVALUATING POTENTIAL CONFLICTS: WHEN AN SLT PRINCIPAL THINKS HE OR SHE MAY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE SLT PRINCIPAL SHALL DISCLOSE ALL MATERIAL FACTS TO THE CHAIRMAN OF THE BOARD AND/OR THE EXECUTIVE DIRECTOR. IF THE PERSON WITH WHOM THE BOARD MEMBER OR OFFICER SPOKE, BELIEVES THERE MAY BE A CONFLICT OF INTEREST AND THE SLT PRINCIPAL WISHES TO PROCEED WITH THE TRANSACTION OR DECISION, THE ISSUE SHALL BE BROUGHT BEFORE THE FULL BOARD, OR A COMMITTEE THEREOF APPOINTED FOR SUCH PURPOSE IF THE FULL BOARD IS UNABLE TO MEET. THE SLT PRINCIPAL SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE: (I) IF THE TRANSACTION OR DECISION IS IN SLT'S BEST INTEREST AND FOR SLT'S BENEFIT; (II) IF THE TRANSACTION IS FAIR AND REASONABLE TO SLT; AND (III) WHETHER OR NOT SLT WILL ENTER INTO THE TRANSACTION OR DECISION. IF THE BOARD OR COMMITTEE (WITH THE PERSON IN QUESTION NOT VOTING) CONCLUDES THAT PROCEEDING WITH THE TRANSACTION OR DECISION WOULD IN ANY WAY BE DETRIMENTAL TO THE INTEREST OF SLT, THE SLT PRINCIPAL SHALL EITHER (A) NOT PROCEED WITH THE TRANSACTION OR DECISION, OR (B) RESIGN FROM THE BOARD OR HIS OR HER POSITION OF EMPLOYMENT. CONFLICTS INVOLVING OTHER EMPLOYEES OR VOLUNTEERS: WHEN A VOLUNTEER OR AN EMPLOYEE OTHER THAN THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER THINKS HE OR SHE MAY HAVE A CONFLICT OF INTEREST OR THERE IS THE POTENTIAL FOR A SITUATION WHERE THERE MAY BE AN APPEARANCE OF A CONFLICT OF INTEREST, SUCH PERSON SHALL DISCUSS THE ISSUE WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL DECIDE ON THE APPROPRIATE RESOLUTION OF THE TRANSACTION OR DECISION CONSISTENT WITH THE BEST INTERESTOF SLT, ITS BYLAWS AND APPLICABLE LAWS. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF DIRECTORS, MADE UP ENTIRELY OF INDEPENDENT MEMBERS, REVIEWED AND APPROVED THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY RESEARCHED THE COMPENSATION OF THE CHIEF EXECUTIVE OF OTHER SIMILAR ORGANIZATIONS AND LOOKED AT SALARY DATA FROM WEBSITES. THEY DOCUMENTED THEIR DELIBERATIONS AND DECISIONS OF THE BOARD MEETING WHERE THE DETERMINATION AND APPROVAL WAS MADE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII: 2025 COMPENSATION IS NOT AVAILABLE AT THE TIME THIS SHORT-YEAR FILING IS DUE. IT WILL BE REPORTED ON FORM 990 FOR FISCAL YEAR ENDED 6/30/2026.