Skip to content
Nonprofiteer
← SEMPERVIRENS FUND

Form 990 for tax year 2022

Filed by SEMPERVIRENS FUND.

Totals

Total revenue
$12,822,982
Total expenses
$16,263,251
Contributions and grants received
$12,716,822
Grants paid
$0
Program service revenue
$0
Investment income
$106,160
Other revenue
$0
Total assets, end of year
$38,420,145
Total liabilities, end of year
$2,892,118
Net assets or fund balances, end of year
$35,528,027
Program services expenses (Part IX)
$13,847,442
Management and general expenses
$698,960
Fundraising expenses
$1,716,849
Program service expenses (Part III)
$13,847,442

Program services were 85.1% 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.

  • 1e · Government grants (contributions)

    $3,950,000

  • 1f · All other contributions, gifts and grants

    $8,766,822

  • 1g · Noncash contributions included above

    $253,830

  • 3 · Investment income

    total $96,604 · excluded $96,604

  • 7a · Gross sales of assets other than inventory

    securities $3,033,887

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

    securities $3,024,331

  • 7c · Gain or loss

    securities $9,556

  • 7d · Net gain or loss

    total $9,556 · excluded $9,556

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,077,242 · program services $403,393 · management and general $255,228 · fundraising $418,621

  • 7 · Other salaries and wages

    total $1,251,652 · program services $750,974 · management and general $175,087 · fundraising $325,591

  • 8 · Pension plan contributions

    total $76,122 · program services $52,600 · management and general $8,656 · fundraising $14,866

  • 9 · Other employee benefits

    total $88,508 · program services $53,615 · management and general $15,849 · fundraising $19,044

  • 10 · Payroll taxes

    total $158,295 · program services $81,091 · management and general $30,281 · fundraising $46,923

  • 11b · Fees: legal

    total $20,001 · program services $3,174 · management and general $16,827

  • 11c · Fees: accounting

    total $43,000 · management and general $43,000

  • 11d · Fees: lobbying

    total $9,000 · program services $9,000

  • 11e · Fees: professional fundraising services

    total $94,895 · fundraising $94,895

  • 11f · Fees: investment management

    total $7,296 · management and general $7,296

  • 11g · Fees: other

    total $683,826 · program services $649,857 · management and general $33,969

  • 12 · Advertising and promotion

    total $146,410 · program services $115,872 · management and general $5,508 · fundraising $25,030

  • 13 · Office expenses

    total $350,663 · program services $178,793 · management and general $35,089 · fundraising $136,781

  • 16 · Occupancy

    total $66,896 · program services $30,146 · management and general $30,750 · fundraising $6,000

  • 17 · Travel

    total $46,462 · program services $22,795 · management and general $4,018 · fundraising $19,649

  • 19 · Conferences, conventions and meetings

    total $33,246 · program services $4,594 · management and general $18,253 · fundraising $10,399

  • 22 · Depreciation, depletion and amortization

    total $601,698 · program services $601,698

  • 23 · Insurance

    total $57,890 · program services $31,043 · management and general $13,511 · fundraising $13,336

  • 24a · Other expenses: EASEMENT PURCHASE YMCA

    total $9,625,000 · program services $9,625,000

  • 24b · Other expenses: SPECIAL PROJECTS

    total $784,656 · program services $784,656

  • 24c · Other expenses: DIRECT MAIL SERVICES

    total $661,463 · program services $88,616 · fundraising $572,847

  • 24d · Other expenses: STEWARDSHIP EXPENSES

    total $333,371 · program services $333,371

  • 24e · All other expenses

    total $45,659 · program services $27,154 · management and general $5,638 · fundraising $12,867

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $475,704 · end of year $1,993,136

  • 2 · Savings and temporary cash investments

    beginning of year $12,972,310 · end of year $5,091,595

  • 3 · Pledges and grants receivable

    beginning of year $849,521 · end of year $691,139

  • 7 · Other notes and loans receivable

    beginning of year $18,261 · end of year $18,261

  • 9 · Prepaid expenses and deferred charges

    beginning of year $200,057 · end of year $156,192

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

    $82,721

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

    $43,203

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $39,518

  • 11 · Investments: publicly traded securities

    beginning of year $830,501 · end of year $3,557,994

  • 15 · Other assets

    beginning of year $29,540,220 · end of year $26,872,310

  • 17 · Accounts payable and accrued expenses

    beginning of year $627,094 · end of year $477,118

  • 24 · Unsecured notes and loans payable

    beginning of year $2,415,000 · end of year $2,415,000

  • 27 · Net assets without donor restrictions

    beginning of year $31,542,535 · end of year $29,290,333

  • 28 · Net assets with donor restrictions

    beginning of year $10,301,945 · end of year $6,237,694

Mission and programs · 2022

Mission

TO PROTECT AND PERMANENTLY PRESERVE REDWOOD FORESTS (SEQUOIA SEMPERVIRENS), WILDLIFE HABITATS, WATERSHEDS, AND OTHER IMPORTANT NATURAL AND SCENIC FEATURES OF CALIFORNIA'S SANTA CRUZ MOUNTAINS, AND TO ENCOURAGE PUBLIC APPRECIATION AND ENJOYMENT OF THIS ENVIRONMENT.

Activities or mission (Part I)

PROTECT AND PERMANENTLY PRESERVE SANTA CRUZ REDWOOD FOREST HABITAT.

  • PROTECTING LAND THROUGH ACQUISITION AND TRANSFER IN FISCAL YEAR 2023, SEMPERVIRENS FUND SECURED A CONSERVATION EASEMENT IN THE AMOUNT OF $9,625,000 FOR THE 920-ACRE YMCA CAMP JONES GULCH IN LA HONDA, CA., WHICH INCLUDES WHAT WAS THE LARGEST UNPROTECTED STAND OF OLD-GROWTH REDWOODS IN THE SANTA CRUZ MOUNTAINS. SEMPERVIRENS FUND ALSO ACQUIRED TWO LAND PARCELS TOTALING 15.6 ACRES NEAR BIG BASIN REDWOODS STATE PARK STRENGTHENING THE CONNECTION BETWEEN THE PARK AND THE GATEWAY PROPERTY ACQUIRED IN FISCAL YEAR 2022.ACRE BY PROTECTED ACRE, AND WITH YOUR SUPPORT, WE PURCHASE, RESTORE, AND SAFEGUARD REDWOOD FORESTS IN THE SANTA CRUZ MOUNTAINS, ENSURING THEY WILL NEVER BE DEVELOPED, DEGRADED, OR DESTROYED. MUCH OF THE REMAINING REDWOOD FORESTS TO PROTECT IS PRIVATELY OWNED. WE WORK WITH WILLING SELLERS TO PURCHASE LAND AT FAIR MARKET VALUE, OFTEN TRANSFERRING THE LAND TO CALIFORNIA STATE PARKS OR OTHER LOCAL PUBLIC AGENCIES. WHEN TRANSFERING LAND TO CALIFORNIA STATE PARKS WE MAY RECEIVE PAYMENT FOR THE LAND WHICH IS BELOW ITS BOOK VALUE, THIS RESULTS IN A WRITE-OFF FOR THE IMPAIRED BOOK VALUE OF THAT LAND. IN FISCAL YEAR 2024 THERE WILL BE A SALE OF SIX PARCELS OF LAND TO STATE PARKS AT AN IMPAIRED VALUE, THIS REQUIRES US TO RECORD A LAND IMPAIRMENT WRITE-OFF OF $2,945,966 IN FISCAL YEAR 2023. THIS IS REFLECTED IN PART XI-9 AS A CHANGE IN NET ASSETS.WE ALSO OWN SIGNIFICANT CONSERVATION PROPERTIES, ON WHICH WE WORK TO RESTORE HEALTHY FORESTS AND HEAL LANDSCAPES. WE ALSO WORK WITH PRIVATE LANDOWNERS TO ESTABLISH CONSERVATION EASEMENTS THAT PROTECT THE NATURAL AND SCENIC RESOURCES ON THEIR FOREST LANDS, WHILE KEEPING THE PROPERTIES IN PRIVATE OWNERSHIP. THE CONSERVATION EASEMENT PROTECTS THE LAND'S RESOURCES WITHOUT BUYING FEE TITLE TO THE PROPERTY ITSELF.

    Expenses $11,252,072

  • LAND STEWARDSHIP SEMPERVIRENS FUND OWNS DIRECTLY OR THROUGH CONSERVATION EASEMENT MORE THAN 12,000 ACRES OF LAND. PERMANENTLY PROTECTING REDWOOD FORESTS ENSURES THAT THE PROPERTIES WHERE REDWOODS THRIVE ARE SET ASIDE TO KEEP FORESTS INTACT AND PRESERVED FOR GENERATIONS TO COME. WE WORK ACROSS SANTA CRUZ MOUNTAIN LANDSCAPES, AND IN COLLABORATION WITH NEIGHBORS AND REGIONAL PARTNERS, TO SAFEGUARD THE HEALTH OF TREES, HABITATS, WATERWAYS, AND WILDLIFE.FOR EACH PROPERTY IN OUR CARE, WE GENERATE A STEWARDSHIP PLAN WHICH GIVES US, OUR PARTNERS, AND OUR NEIGHBORS CLARITY AND GUIDANCE ABOUT THE RESOURCES WE ARE PRESERVING AND THE NATURAL FEATURES WE ARE RESTORING. ACTIVE LAND MANAGEMENT ACTIVITIES INCLUDE WILDFIRE RESILIENCY PROJECTS SUCH AS ESTABLISHING SHADED FUEL BREAKS AND PRESCRIBED BURNING PROGRAMS; FOREST HEALTH PROJECTS, INCLUDING REMOVING DEBRIS, MAINTAINING TRAILS, CLEARING INVASIVE PLANTS, AND PLANTING NEW SEEDLINGS; AND RESEARCH PROJECTS SUCH AS WILDLIFE MONITORING, ENDANGERED SPECIES RECLAMATION, TRADITIONAL INDIGENOUS CULTURAL SURVEYS, AND MUCH MORE. AFTER SIGNIFICANT DISTURBANCES, SUCH AS WILDFIRE OR FLOODING, RESTORATION EFFORTS INCLUDE DEBRIS CLEAN UP, CULVERT REPLACEMENT, HAZARD TREE REMOVAL, WATERWAY RESTORATION, AND FUEL REDUCTION. IN RECENT YEARS, OUR STEWARDSHIP WORK HAS INCLUDED MILESTONE PROJECTS LIKE THE REMOVAL OF A DAM ON MILL CREEK IN SAN VICENTE REDWOODS RESTORING STREAM FLOW THAT LED TO THE RETURN OF COHO SALMON TO THE WATERSHED FOR THE FIRST TIME IN GENERATIONS TO FOREST RESTORATION PROJECTS ON MULTIPLE PROPERTIES THAT PRIORITIZE SUPPORTING SECOND-GROWTH REDWOODS THE BEST OPPORTUNITIES TO GROW LARGER, MORE QUICKLY, AND TO ESTABLISH OLD-GROWTH CHARACTERISTICS THAT ENSURE REDWOOD RESILIENCY. NOW MORE THAN EVER WE DEPEND ON FUNDING FROM OUR DONORS TO HELP US CARE FOR REDWOOD FORESTS, TO MONITOR THEIR HEALTH, CONSERVE WILDLIFE, AND IMPROVE WATERWAYS, KEEPING THEM HEALTHY, THRIVING, AND RESILIENT, FOR GENERATIONS TO COME. LEARN MORE: SEMPERVIRENS.ORG/STEWARDSHIP

    Expenses $1,389,176

  • EDUCATION AND OUTREACH SEMPERVIRENS FUND REGULARLY COMMUNICATES GENERAL INFORMATION ABOUT ITS WORK, THE VITAL ROLE REDWOODS PLAY IN A HEALTHY, THRIVING, AND RICH REGIONAL ECOSYSTEM, AND OPPORTUNITIES TO FIND RECREATION IN THE SANTA CRUZ MOUNTAINS. SEMPERVIRENS FUND'S COMMUNITY IS INVITED TO LEARN, VOLUNTEER, TAKE ACTION, AND DONATE TO OUR WORK THROUGH DIGITAL, PRINT, AND IN-PERSON COMMUNICATIONS AND EVENTS, INCLUDING THROUGH PUBLICATIONS AND OTHER PRINTED MATERIALS, A WEBSITE SEMPERVIRENS.ORG, SOCIAL MEDIA, EMAIL NEWSLETTERS; OUTREACH ACTIVITIES SUCH AS WEBINARS, EVENTS, SPEAKERS, AND HIKING AND VOLUNTEER OPPORTUNITIES. THE FOCUS OF SEMPERVIRENS FUND'S OUTREACH IS TO INTRODUCE NEW GROUPS OF PEOPLE ABOUT IT'S WORK; INTRODUCE THEM TO OUTDOOR RECREATION OPPORTUNITIES; LEARN TOGETHER ABOUT THE MARVELS OF REDWOODS, AND CULTIVATE THEIR INTEREST TO BECOME NEW STEWARDS OF THE SANTA CRUZ MOUNTAINS HABITAT. AT SEMPERVIRENS FUND, WE BELIEVE THAT CELEBRATING DIVERSITY, FOSTERING INCLUSION, ADVANCING EQUITY, AND REALIZING JUSTICE IS NOT ONLY ESSENTIAL TO OUR MISSION, BUT VITAL TO OUR HUMANITY, AS PEOPLE WORKING FOR AND SERVING ON THE BOARD FOR SEMPERVIRENS FUND AND AS PART OF A COMMUNITY DEDICATED TO PROTECTING, CARING FOR, AND EXPLORING REDWOOD FORESTS IN THE SANTA CRUZ MOUNTAINS. IN RECENT YEARS, SEMPERVIRENS FUND HAS PRODUCED A SERIES OF WEBINARS UNDER THE REDWOODS IN WHICH WE HOST EXPERTS AND THINKERS TO EXPLORE OUR MAGNIFICENT REDWOOD FORESTS, WHAT MAKES REDWOODS SO SPECIAL, WHY THEY THRIVE HERE AND NOWHERE ELSE IN THE WORLD, AND WHAT THEY MEAN TO US IN OUR LIVES. WE ALSO REGULARLY ENGAGE IN CALIFORNIA AND LOCAL POLICY TO ENSURE RESOURCES ARE BEING DIRECTED TO CONSERVATION AND STEWARDSHIP OF REDWOODS AND OTHER HABITATS IN THE SANTA CRUZ MOUNTAINS, AND INVITE OUR COMMUNITY TO TAKE ACTION WITH US. LEARN MORE: SEMPERVIRENS.ORG/TAKE-ACTION

    Expenses $1,091,705

  • GIVING IN HONOR OR MEMORY SEMPERVIRENS FUND PROVIDES THE OPPORTUNITY FOR ITS SUPPORTERS TO DEDICATE A TREE OR GROVE LOCATED WITHIN ONE OF THE STATE PARKS OF THE SANTA CRUZ MOUNTAINS. MAKING A LASTING TRIBUTE OR CELEBRATING A SPECIAL OCCASION CAN ALSO MAKE AN IMPORTANT CONTRIBUTION TO PROTECTING THE REDWOODS FOREST.SEMPERVIRENS FUND HAS ENTERED INTO AN AGREEMENT WITH CALIFORNIA STATE PARKS WHEREBY THE FUND IS PERMITTED TO OFFER THE NAMING RIGHTS TO THE TREES. WE TAKE CARE OF ALL THE DETAILS AND CAN SEND A GIFT CARD TO THE PERSON YOU ARE HONORING.

    Expenses $114,489

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • SARA BARTH

    EXECUTIVE DIRECTOR

    Total calculated
    $273,841
    From this org
    $251,427
    From related orgs
    $0
    Other
    $22,414
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $251,427
    Bonus
    $0
    Other
    $0
    Deferred
    $20,114
    Nontaxable benefits
    $2,300
    Filer's total
    $273,841

  • MICHAEL KAWALEK

    DEPUTY DIRECTOR

    Total calculated
    $223,339
    From this org
    $190,222
    From related orgs
    $0
    Other
    $33,117
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,222
    Bonus
    $0
    Other
    $0
    Deferred
    $15,217
    Nontaxable benefits
    $17,900
    Filer's total
    $223,339

  • MATTHEW SHAFFER

    CHIEF MARKETING & COMM. OFFICER

    Total calculated
    $185,488
    From this org
    $170,288
    From related orgs
    $0
    Other
    $15,200
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,288
    Bonus
    $0
    Other
    $0
    Deferred
    $5,550
    Nontaxable benefits
    $9,650
    Filer's total
    $185,488

  • JULIE SEELEN

    CHIEF PHILANTHROPY OFFICER

    Total calculated
    $181,171
    From this org
    $157,704
    From related orgs
    $0
    Other
    $23,467
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,704
    Bonus
    $0
    Other
    $0
    Deferred
    $9,462
    Nontaxable benefits
    $14,005
    Filer's total
    $181,171

  • PATRICK GIBBONS

    CHIEF FINANCIAL OFFICER

    Total calculated
    $141,436
    From this org
    $126,144
    From related orgs
    $0
    Other
    $15,292
    Hours/week
    32

  • AMANDA KRAUSS

    DIRECTOR OF TRIBUTE & LEGACY GIVING

    Total calculated
    $132,246
    From this org
    $113,700
    From related orgs
    $0
    Other
    $18,546
    Hours/week
    40

  • LAURA MCLENDON

    DIRECTOR OF LAND CONSERVATION

    Total calculated
    $132,121
    From this org
    $109,556
    From related orgs
    $0
    Other
    $22,565
    Hours/week
    40

  • IAN ROWBOTHAM

    SENIOR LAND STEWARDSHIP MANAGER

    Total calculated
    $116,644
    From this org
    $100,272
    From related orgs
    $0
    Other
    $16,372
    Hours/week
    40

  • EVAN SIEGEL

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • PETER STAPLE

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • GAGE DAYTON

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • MARIMO BERK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KEVIN FLYNN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM N HARRIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • PAMELA KOCH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KENT PUTNAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DIANE TALBERT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • VISHY VENUGOPALAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL WATKINS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JACQUELINE WENDER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 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

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
7 November 2023
IRS schema version
2022v5.0
Source object
202343119349303764

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.