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Nonprofiteer
← BIG SUR LAND TRUST

Form 990 for tax year 2023

Filed by BIG SUR LAND TRUST.

Totals

Total revenue
$23,197,040
Total expenses
$4,911,831
Contributions and grants received
$20,128,662
Grants paid
$313,562
Program service revenue
$143,552
Investment income
$2,793,924
Other revenue
$130,902
Total assets, end of year
$77,353,024
Total liabilities, end of year
$4,346,205
Net assets or fund balances, end of year
$73,006,819
Program services expenses (Part IX)
$3,415,627
Management and general expenses
$1,051,177
Fundraising expenses
$445,027
Program service expenses (Part III)
$3,415,627

Program services were 69.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $21,000

  • 1e · Government grants (contributions)

    $15,763,785

  • 1f · All other contributions, gifts and grants

    $4,343,877

  • 1g · Noncash contributions included above

    $231,204

  • 2a · Program service revenue: Administration Fees

    total $13,983 · related or exempt $13,983

  • 2b · Program service revenue: Insurance Reimbursement

    total $38,391 · related or exempt $38,391

  • 2c · Program service revenue: Mitigation Services

    total $91,178 · related or exempt $91,178

  • 3 · Investment income

    total $712,962 · excluded $712,962

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $151,427

  • 6b · Less rental expenses

    real property $45,094

  • 6c · Rental income or loss

    real property $106,333

  • 6d · Net rental income or loss

    total $106,333 · excluded $106,333

  • 7a · Gross sales of assets other than inventory

    securities $2,179,707

  • 7b · Less cost or other basis and sales expenses

    securities $98,745

  • 7c · Gain or loss

    securities $2,080,962

  • 7d · Net gain or loss

    total $2,080,962 · excluded $2,080,962

  • 8a · Fundraising events: gross income

    $20,564

  • 8a · Fundraising events: contributions included on line 1c

    $21,000

  • 8b · Fundraising events: direct expenses

    $21,517

  • 8c · Net income from fundraising events

    total -$953 · excluded -$953

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $7,082

  • 10c · Net income from sales of inventory

    total $7,082 · excluded $7,082

  • 11a · Other revenue: Other Revenue

    total $18,440 · excluded $18,440

  • 11e · Other revenue, total

    $18,440

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $313,562 · program services $313,562

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $464,564 · program services $201,002 · management and general $108,089 · fundraising $155,473

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,979,812 · program services $1,479,096 · management and general $374,884 · fundraising $125,832

  • 8 · Pension plan contributions

    total $79,075 · program services $58,764 · management and general $15,325 · fundraising $4,986

  • 9 · Other employee benefits

    total $252,881 · program services $188,023 · management and general $49,809 · fundraising $15,049

  • 10 · Payroll taxes

    total $178,633 · program services $123,978 · management and general $35,266 · fundraising $19,389

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $55,436 · program services $55,086 · management and general $350

  • 11c · Fees: accounting

    total $46,144 · program services $20,438 · management and general $18,203 · fundraising $7,503

  • 11d · Fees: lobbying

    total $18,000 · program services $18,000

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $131,547 · management and general $131,547

  • 11g · Fees: other

    total $561,992 · program services $486,808 · management and general $43,724 · fundraising $31,460

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $41,518 · program services $17,699 · management and general $5,958 · fundraising $17,861

  • 14 · Information technology

    total $113,583 · program services $34,419 · management and general $67,686 · fundraising $11,478

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $112,339 · program services $64,635 · management and general $37,085 · fundraising $10,619

  • 17 · Travel

    total $58,545 · program services $51,886 · management and general $1,666 · fundraising $4,993

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $45,618 · program services $35,466 · management and general $7,714 · fundraising $2,438

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $100,937 · program services $26,360 · management and general $64,169 · fundraising $10,408

  • 23 · Insurance

    total $99,475 · program services $36,829 · management and general $53,936 · fundraising $8,710

  • 24a · Other expenses: Repairs & maintenance

    total $133,752 · program services $110,794 · management and general $17,102 · fundraising $5,856

  • 24b · Other expenses: Food & service

    total $30,694 · program services $30,675 · management and general $19

  • 24c · Other expenses: Dues & subscriptions

    total $27,845 · program services $11,232 · management and general $14,057 · fundraising $2,556

  • 24d · Other expenses: Conservation Improvements

    total $18,226 · program services $18,226

  • 24e · All other expenses

    total $47,653 · program services $32,649 · management and general $4,588 · fundraising $10,416

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $632,678 · end of year $1,297,875

  • 2 · Savings and temporary cash investments

    beginning of year $5,309,474 · end of year $11,250,801

  • 3 · Pledges and grants receivable

    beginning of year $1,236,223 · end of year $1,803,665

  • 4 · Accounts receivable

    beginning of year $10,165 · end of year $1,392

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $32,235 · end of year $56,922

  • 10a · Land, buildings and equipment: cost or other basis

    $4,887,217

  • 10b · Land, buildings and equipment: accumulated depreciation

    $951,834

  • 10c · Land, buildings and equipment, net

    beginning of year $1,940,861 · end of year $3,935,383

  • 11 · Investments: publicly traded securities

    beginning of year $20,635,601 · end of year $22,334,966

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $25,238,550 · end of year $36,672,020

  • 17 · Accounts payable and accrued expenses

    beginning of year $522,039 · end of year $889,765

  • 19 · Deferred revenue

    beginning of year $51,679 · end of year $3,414,971

  • 25 · Other liabilities

    beginning of year $71,119 · end of year $41,469

  • 27 · Net assets without donor restrictions

    beginning of year $25,306,071 · end of year $39,304,467

  • 28 · Net assets with donor restrictions

    beginning of year $29,084,879 · end of year $33,702,352

Mission and programs · 2023

Mission

The mission of the Big Sur Land Trust is to inspire love of the land and conservation of our treasured landscapes.

Activities or mission (Part I)

Big Sur Land Trusts mission is to inspire love of land across generations, conservation of our unique Monterey County landscapes, and access to outdoor experiences for all. Since 1978, we have conserved over 40,000 acres throughout the county.

  • Community - Funds are utilized to facilitate local community projects on the central coast relating to protection and conservation of significant lands. In addition, local conservation sites are being utilized to promote healthy communities by providing meaningful outdoor experiences for local youth and other groups in order to enhance the connection of people with the land. Planning and development of a new community park in Salinas, CA. Approximately 100,000 people benefited.

    Expenses $1,125,697 · Grants $7,499

  • Stewardship - Big Sur Land Trust (BSLT) expends funds and initiates community partnerships to be effective stewards of both the BSLT's protected acreage as well as other important public and private lands. BSLT provides a high standard of stewardship for our ecological, cultural and scenic features that define the character of our properties and contribute to our natural and cultural heritage. Stewardship includes care of the facilities and amenities that ensure a high quality visitor experience; the standard of care balances ecological health and human use of the land. Approximately 100,000 people benefited.

    Expenses $889,470 · Revenue $91,178

  • Planning and Conservation - Investigation and assessment of properties for possible acquisition such as Basin Ranch, Hiss Parcel, and a percentage interest of Martin Dunes. Examples of investigation and assessment include but are not limited to title and legal review, minerals assessment, habitat assessment, legal document drafting, and other research and transaction negotiation activities. Work towards the restoration of habitats, floodplains and other environmentally sensitive landscapes including Carr lake and the Carmel River.

    Expenses $791,840 · Grants $303,377 · Revenue $52,374

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jeannette Tuitele-Lewis

    CEO

    Total calculated
    $266,735
    From this org
    $214,276
    From related orgs
    $0
    Other
    $52,459
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,276
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,750
    Nontaxable benefits
    $41,709
    Filer's total
    $266,735
  • Rachel Saunders

    Dir. Conservation

    Total calculated
    $148,742
    From this org
    $135,014
    From related orgs
    $0
    Other
    $13,728
    Hours/week
    40
  • Peter Eigen

    CFO/COO

    Total calculated
    $141,922
    From this org
    $131,708
    From related orgs
    $0
    Other
    $10,214
    Hours/week
    40
  • Patrick Riparetti

    Stewardship Dir.

    Total calculated
    $140,922
    From this org
    $123,573
    From related orgs
    $0
    Other
    $17,349
    Hours/week
    40
  • Katharine L Mitchell-Mehle

    Development Dir

    Total calculated
    $137,056
    From this org
    $130,410
    From related orgs
    $0
    Other
    $6,646
    Hours/week
    40
  • Barbara Utter

    Financial Control

    Total calculated
    $115,150
    From this org
    $111,650
    From related orgs
    $0
    Other
    $3,500
    Hours/week
    40
  • Hans Buder

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Jim Andrasick

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Krista Hanni PhD

    Chair

    Total calculated
    $0
    Hours/week
    5
  • Carmen Gil

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Adrienne Laurent

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Monica Tovar

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Yuri Anderson

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Mark Boitano

    Treasurer

    Total calculated
    $0
    Hours/week
    5
  • Joel Hernandez Laguna

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • John Gamble

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Will Lewallen PhD

    Vice-Chair

    Total calculated
    $0
    Hours/week
    5
  • Larry Oda

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Dan Lee

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Alfred Munoz

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Pinney Allen

    Trustee

    Total calculated
    $0
    Hours/week
    2
  • Andrea Manzo

    Secretary

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.
BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018.
Part III, Additional Information
BSLT entered into an "Equity Sharing and Tenancy in Common Agreement" with its President/CEO, Jeannette Tuitele-Lewis, wherein BSLT and Jeannette each purchased 50% of a single family home which serves as her residence. Upon termination of employment, BSLT has the right to repurchase Jeannette's 50% interest at the then-market value as determined by appraisal. Agreement was implemented in February of 2018.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202531349349310233

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