HomeMy WebLinkAbout2018-07-26; Agricultural Conversion Mitigation Fee Committee Ad Hoc; ; Program Grant Application Form-Buena Vista Audobon Societymt:blank
( City of
Carlsbad
;
EXHIBIT 6.1
AGRICULTURAL CONVERSION MITIGATION FEE (ACMF) PROGRAM
GRANT APPLICATION FORM
Submit to:
City of Carlsba~
Planning Division
Attn: Pam Drew, Associate Planner
1635 Faraday Avenue
Carlsbad, CA, 92008
FOR STAFF USE ONLY
Project Number: A & P f g-' 0 I Date Received: __ S-_--'3=---o_---'-1 f?=------
Project Name: __ :B.-;._o;;:_A___:;_~_c,u;~_A:.,__L___:.._I'-___________________ _
Submittal Formatting Requirements
All submittals must be typed on 8 ½ x 11 sized paper (drawing exhibits may be larger), and
applicants must provide twelve {12) full sets of all documents submitted. In addition to the
materials required below, applicants must also provide a one-page summary of the proposed
project. All documents submitted become the property of the City of Carlsbad. In addition to the
written application, project proponents may be asked to make a presentation to the Committee.
Please complete the following application using the guidance provided on the "Application
Instructions" sheet. Applicants may attach additional pages, subject to the "Submittal Formatting
Requirements," above.
Name of Applicant: Buena Vista Audubon Society
Address:· P.O. Box 480 Oceanside CA 92049-0480
Phone: ( 760 ) 439 -2473 Email:-'b"'"'v:..::a=u=d=ub==o=n=@_s=b=c=g=lo=b=al=.n-"'e=t __________ _
Contact l) __ N~a~ta_li~e_S_ha~p-i_ro-·~(4_0_6~)_2_41_-_2_15~3 __________________ _
name phone
Contact 2) ___ ...,:Ac..:;n=n-"'e=tt=e::...:S::..;:c:.:...;h"""n=ei=d-=-e:....c.r, ..... (7'-'6=0:..L.) -=-4=39=---=2c..:..4.:...:73=------------------
name phone
Please note: Successful applicants will be required to provide a Federal Tax ID Number or Social
Security Number before any grant funds are released.
Total Amount of Grant Request: $ __ s_.o ... oa.;;o_.o _____ _
[ '---:=~ .. _ _J
MAY 3 0 2013
f:'.l ( 1, r_, '":.J
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Pant> 1 o:
5/30/2C
Project Summary
Buena Vista Audubon Society (BVAS) respectfully requests $50,000 for building a
boardwalk along a seasonally flooded stretch of trail which it maintains adjacent to its nature
center at the Carlsbad-Oceanside boundary. Thel/4 mile long trail is a popular and important
destination for local families and tourists, and is an integral part of BVAS's children's' nature
education program. Located within the Buena Vista Lagoon Ecological Reserve and adjacent to
the Buena Vista Lagoon, the trail complements BV AS's nature center and education programs;
with a duck pond and two viewing decks, the trail allows visitors to learn about native flora and
fauna depicted in our nature center.
Due to flooding in the summer and fall, 350 feet of the trail (the entire south-facing side)
becomes impassable. The flooding is caused by water backing up from a sand bar building up in
front of the weir at the mouth of the lagoon. A boardwalk would allow the trail to be passable
year-round and be beneficial to Carlsbad citizens and visitors who frequent the trail.
The new bicycle path built by the City of Carlsbad has increased recreational traffic along
the Coast Highway between Carlsbad and Oceanside. Many of these bicyclists and pedestrians
stop at our nature center and then walk the trail. As the trail is close to many neighborhoods and
is easily accessible for young and old alike, BV AS observes many local families using the trail.
In addition, our nature education program encompasses outdoor experiences in nature with
children; as part of school programs, children from local schools explore the trail with our
trained volunteer nature guides.
The boardwalk design would be constructed of wooden materials and supported on
galvanized steel posts; the final design must be approved by the California Department of Fish
and Wildlife. They tentatively have approved this design. BV AS also will need a building permit
and possibly a coastal development permit from the City of Oceanside, and consultation with the
Coastal Commission (and possibly a permit). The anticipated timeline is approximately seven
months after receiving funding. The total cost of the boardwalk is estimated at $75,000; BVAS
requests $50,000 from the ACMF program, and will be able to provide the remaining $25,000
from another funding source.
Buena Vista Audubon Society has the experience and community support for this project;
it has been a chartered chapter of the National Audubon Society for over 60 years, and has
approximately 2,000 members, including many Carlsbad residents. In addition, BV AS has 100
active volunteers who help in a variety of capacities. Our nature center was built in 1988, and we
have managed and operated it since then; it serves approximately 3,000 visitors per year.
BV AS offers programs and activities to our members and the general public at our nature
center, grounds and trail, and other locations in the community. These activities include:
children's nature programs, regular local bird walks and international tours, annual sponsorship
of the Christmas Bird Count, a monthly meeting featuring speakers on nature-related topics, land
ownership and management, and advocacy activities supporting wildlife and conservation. Most
of these programs and activities are provided at no cost to the participants.
BVAS's board members and volunteers have expertise in a variety of areas, including
finances and investing, grant writing, land management, teaching, advocacy, wildlife monitoring,
building construction, and engineering. The board members and volunteers involved with this
project have expertise in all these areas and thus can ensure the project's success.
___ ..i._ l_ 1 ___ 1_
I. ELIGIBILITY REQUIREMENTS
Projects MUST implement one of the four categories below to be eligible for a grant from the
ACMF fund. Please contact Associate Planner Pam Drew at the City of Carlsbad (760-602-
4644 or pam.drew@carlsbadca.gov) for further information.
Please indicate which of the following four categories the proposed project would implement:
Yes No
II.
a)[@I@} Restoration of the coast al and fag oon environment including
but not limited to acquisition, management and/or restoration
involving wildlife habitat or open space Preservation;
b) Purchase and improvement of agricultural lands for continued
agricultural production, or for the provision of research activities or
ancillary uses necessary for the continued production of agriculture
and/or aquaculture in the city's coastal zone, including, but not
limited to, farm worker housing;
Xxc} Restoration of beaches for public use including, but not limited
to local and regional sand replenishment programs, vertical and
lateral beach access improvements, trails, and other beach-related
improvements that enhance accessibility, and/or public use of
beaches;
d) Improvements to existing or proposed lagoon nature centers.
PROJECT DESCRIPTION, SCOPE, AND BENEFITS
1. Describe the proposed project. The description should a) provide sufficient detail for a
clear understanding of the proposed project; b) include clear intended outcomes of the project;
and, c) specifically address how the project satisfies the eligibility requirement(s). (Please
attach separately; maximum 3 typed 8 ½ x 11 pages plus drawings)
See attached (Page 7).
2. How will the project benefit the citizens of the City of Carlsbad? ________ _
See attached (Page 7).
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"/~()/')() 1
. __ ...__1_1 ___ 1_
111. PROJECT FEASIBILITY AND PLANNING
3. What permits/approvals (feclera!, state, local, other) will the project require?
See attached (Page 8).
4. What is the time line for implementation of the project? __________ _
See attached (Page 8).
5. How wiH the project be implemented? Identify specific milestones that would be used
to measure progress of project implementation and who will be responsible for
implementation. ___________________________ _
See attached (Page 8).
IV. APPLICANT INFORMATION AND EXPERIENCE:
Individual applicants, please complete items 6 and 10 in this section (Section IV}.
Organization/Agency applicants, please complete all items in this section.
6. Th~plicant is a (an):
D Individual !8lorganization (Non-Profit) C:, Organization (For Profit} l:JI Public Agency (State/Local) r::J Other _____________ _
7. a. Years in Business: See attached (Page 8).
b. Number of Employees: See attached (Page 8).
c. Number of Volunteers See attached (Page 8).
NOTE: If the applicant is an organization/agency an organizational chart is also required
for submittal.
8. Names of Officers and Board of Directors: See attached (Page 8).
Name: Title:
--------------=3
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5/30/201
9. What is the purpose or mission of your agency/organization? _________ _
See attached (Page 9).
10. Describe applicant's experience in the project area. ____________ _
See attached (Page 9).
V. FINANCIAL RESOURCES/BUDGET
All applicants must attach a budget and a proposed funding schedule for the proposed
project. After a grant has been awarded and prior to distribution of grant funds, the financial
condition of an agency/organization will be evaluated through submittal of either an audited
financial statement (encouraged/preferred); a reviewed financial statement; an IRS-990 tax
return; or other evidence of financial condition as agreed upon by the city. All applicants are
encouraged, but not required, to submit this documentation at the time of application
submittal.
11. If other resources/funding will be used, please describe all funding you have already
secured or anticipate securing for the proposed project, and identify the amount, type, status,
and source{s) of all such funds. Please indicate if no other resources/funding will be used.
See attached (Page 9).
12. Describe any previous city funding requested or received (for any project) in the past
five years.
See attached (Page 9).
VI. GENERAL COMMENTS/INFORMATION
13. Is there anything else you wish to make the Committee and City Council aware of
regarding yourself, your organization, or your proposed project?
See attached (Page 9).
Page4
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5/30/20]
VII. DISCLOSURES/REQUIREMENTS/CERTIFICATION
Disclosures:
These grants may be used in combination with funding from other sources or may be used for
projects for which other funds are not available. Project proponents must submit a written
application. Project proponents may also be asked to make a presentation to the Committee.
The Agricultural Conversion Mitigation Fee Committee will review project proposals and will
recommend to the City Council those projects selected for funding. Final approval of funding
will require City Council approval. This grant opportunity may or may not be available annually
or after the first year, depending upon the number of meritorious proposals, the amount of
funds available, and the amount of funds ultimately awarded by City Council. Projects
approved for funding in the first year have no expressed or implied guarantee for future
funding. The full amount of the available funds may not be disbursed if there are not sufficient
meritorious applications. These grants will not be awarded on a first-come/first-serve basis but
will be considered according to specific criteria. Any project that is awarded funds will be
required to meet agreed-upon milestones. Failure to satisfy the agreed-upon milestones will
result in project reconsideration and possible cessation of funding. Al! documents submitted
become the property of the City of Carlsbad.
I/we understand the information above:
Yes l81 No D
Reporting Requirements:
Grant recipients will be required to file with the city a report on how the funds were spent
annually, or when funds are spent, or at other agreed upon intervals (e.g., upon achievement of
a milestone}, whichever comes first. Proof of project expenses (i.e., receipts) are required to be
held for at least two years (or longer if so specified in the Grant Funding Agreement}, during
which time the city reserves the right to audit the records.
I/we agree to adhere to the funding and reporting requirements described above:
Yes l81 No D
Page 5
Page 5 of
5/30/20]
,nt·hhmk
Other Requirements
Grant recipients will be required to recognize on all printed material that the project is funded
fully or in part by the City of Carlsbad.
certification:
We, the undersigned, do hereby attest that the above information is true and correct to the
best of our knowledge. (Two signatures required)
iJi JJ(t C:i o o, ,"al S--~c--1~ r r-i' s ·~ ,J -t,y+
Signature } Title Date
flhl?~!L' ~J;~ 5-30~ I~
Signature Title Date
INSTRUCTIONS AND APPLICATIONS FORM FEEDBACK
The Committee's intent is to make the application instructions and application form easy to
understand and complete. Therefore, we would appreciate you taking a few moments to
provide feedback on both. If there were instructions or questions that were confusing or
difficult to complete, please identify those areas on a separate sheet of paper and provide any
suggestions you may have. Suggestions and comments will be utilized to improve the function
and efficiency of future programs. Feedback regarding this process will not be reviewed as part
of the grant proposal consideration process and will in no way impact project eligibility or
consideration.
Page 6
Page 6 of
5/30/201
II. PROJECT DESCRIPTION
I. Describe the proposed project.
BVAS proposes installing a boardwalk along a seasonally flooded stretch of trail which it
maintains adjacent to its nature center at the Carlsbad-Oceanside boundary. This 1/4 mile long trail
complements BV AS's nature center and education programs; with a duck pond and two viewing decks,
the trail allows visitors to learn about native flora and fauna depicted in our nature center. The trail lies
within the Buena Vista Lagoon Ecological Reserve, is adjacent to the Buena Vista Lagoon, and is a
popular destination for local families, tourists, and participants in our nature education program. Visitors
typically first visit the nature center to learn about the fauna and flora they may see out on the trail, and
then walk the trail to observe wildlife and native plants.
During the summer and fall months, approximately 350 feet of the trail becomes flooded by water
backing up in the lagoon from sand building up at the mouth of the lagoon, in front of the weir. This
flooding renders the trail impassable and impacts the ability of families, tourists, and our nature education
· participants from using the trail.
BV AS's nature education program gives local school children an opportunity to explore our
nature center museum and take a guided walk on the trail. However, when the trail is flooded, they are
precluded from this outdoor opportunity. Local families also enjoy coming to the nature center and
exploring the easily accessible trail, and when the trail is impassible, they are unable to have an outdoor
experience. In addition, summer and fall is the height of tourist season. Visitors come to the nature center
to walk, bird watch, and take photos; when the trail is flooded, the visitors leave disappointed.
A boardwalk would allow visitors access to the full trail year-round, and thus help BV AS
implement the California Coastal Act, making coastal areas accessible to all. A preliminary boardwalk
design is a wooden structure supported on metal posts; the same design as that of a small trail connector
bridge that BV AS installed about eight years ago.
2. How will the project benefit the citizens of Carlsbad?
This project will increase access to our coastal ecosystems; by making the trail passable year-
round, visitors will be able to enjoy the trail and the pond, and BV AS will be able to provide quality
outdoor education services to local school children. Having a place for families to enjoy nature is
important for spiritual renewal, relaxation, learning about our native ecosystems, and for exercising. For
many families, the trail is the closest outdoor path available to them. In addition, the project would
enhance BVAS's ability to educate and connect the public to the importance of the lagoon, its flora and
fauna, and the coastal ecological systems in general.
The bike trail built by the City of Carlsbad along the Coast Highway brings in many visitors
eager to explore the natural areas along the coast. Since the bike trail was built, BV AS has seen an uptick
in visitors bicycling or walking along the Coast Highway, and who spontaneously stop to explore the
nature center and trail. All these visitors will benefit by having access to a trail that is accessible year-
round.
More generally, BVAS hosts visitors from around the U.S. and a number of foreign countries. For
the first time, in the recently updated 5th edition of Afoot & afield San Diego County, the author included
the lagoon and trail, stating " ... for bird-watching enthusiasts and small children getting their first taste of
the outdoors, this ... trail yields pleasant rewards"--elevating our presence even further in the minds of
North County visitors. Many of these visitors also patronize businesses in Carlsbad.
Buena Vista Audubon has been a chartered chapter of the National Audubon Society for over 60
years, and has approximately 2,000 members, including many Carlsbad residents. Ours is the only nature
center on the Buena Vista Lagoon, and BV AS is the primary provider of educational programs and
information to the public related to the Buena Vista Lagoon.
7
III. PROJECT FEASIBILITY AND PLANNING
3. What permits/approvals (federal, state, local, other) will the project require?
A building permit and possibly a coastal development permit will be required from the City of Oceanside.
Consultation with the Coastal Commission will be necessary, and they may require a permit. The
California Department of Fish and Wildlife will also need to approve the boardwalk.
4. What is the time line for implementation of the project?
The project should be fully implemented within one year of approval.
5. How will the project be implemented? Identify specific milestones that would be used to measure
progress of project implementation and who will be responsible for implementation.
A. Select a contractor and boardwalk design, with BVAS Board approval (30 days).
B. Acquire permits and approval of boardwalk design and implementation. Permits will be required from
the City of Oceanside and possibly the Coastal Commission; CA Department of Fish and Wildlife
will need to be consulted and will need to give approval to the project (90 days).
C. Hire the selected contractor, who will procure the boardwalk materials and install the boardwalk with
the help ofBVAS volunteers (90 days).
IV. APPLICANT INFORMATION AND EXPERIENCE
6. This applicant is an Organization (non-profit)
7. a. Years in Business: In 1951, BV AS received its charter as an official chapter of the National
Audubon Society. BV AS has operated and maintained the Nature Center, on the border between
Oceanside and Carlsbad, since 1988.
b. Number of employees: One part-time Nature Center Manager and one part-time Membership
Coordinator.
c. Number of Volunteers: BYAS currently has approximately 100 volunteers, a permanent cadre that is
supplemented by corporate, civic, scout, and other groups as well as individual volunteers for special
projects or events.
8. Names of Officers and Board of Directors:
Name:
Natalie Shapiro
Dennis Huckabay
Judi Wilson
Margie Ellsworth
Board Members:
Joan Bockman
Curt Busk
Kelly Deveney
Andy Mauro
Bruce Montgomery
JaneMygatt
Joan Herskowitz
Title:
President
Vice President
Secretary
Treasurer
Steve Brad
Bob Crowell
DanDiMento
Sandy McMullen
Patty Montgomery
Denise Riddle
8
9. What is the purpose or mission of your agency/organization?
The BV AS mission focuses on conservation through education, advocacy, land management, and
monitoring. BV AS helps educate BV AS members and the general public on important conservation
issues; helps influences public policy in order to better protect the natural environment; and actively
supports programs to protect, preserve, restore, and enhance natural ecosystems on local, regional,
national, and international levels.
10. Describe applicant's experience in the project area.
BV AS has been active in nature education and environmental concerns for over 65 years, and has
over 2,000 members, many whom are Carlsbad residents. We offer programs and activities to our
members and the general public at our Nature Center, grounds and trail, and other locations in the
community. These activities include: children's nature programs, regular local bird walks and
international tours, annual sponsorship of the Christmas Bird Count, a monthly meeting featuring
speakers on nature-related topics, land ownership and management, and advocacy activities supporting
wildlife and conservation. Most of these programs and activities are provided at no cost to the
participants. BV AS's board members and volunteers have expertise in a variety of areas, including
finances and investing, grant writing, land management, teaching, advocacy, wildlife monitoring, building
construction, and engineering. The board members and volunteers involved with this project have
expertise in all these areas and thus can ensure the project's success.
V. FINANCIAL RESOURCES/BUDGET
11. If other resources/funding will be used, please describe all funding you have already secured or
anticipate securing for the proposed project, and identify the amount, type, status, and source(s) of all
such funds. Please indicate if no other resources/funding will be used.
BVAS will acquire other funding for the remainder of the project costs through the Malk Nature Fund, a
private funding source that funds North County non-profits which engage in nature education. The
estimated cost of the project is roughly $75,000. BVAS seeks $50,000 from the ACMF program, and
$25,000 from the Malk Nature Fund. The Malk Nature Fund funds for this project will be available July
1, 2019.
12. Describe any previous city funding requested or received (for any project) in the past five years.
BVAS received a $23,500 grant from the ACMF program in 2013 (Project No. AGP 13-06), for funding
trail interpretive signs, renovating our informational kiosk, a bulletin board by the nature center entrance,
and repainting the Nature Center exterior.
VI. GENERAL COMMENTS/INFORMATION
13. Is there anything else you wish to make the Committee and City Council aware of
regarding yourself, your organization, or your proposed project?
September 24, 2018 marks the 30th anniversary of the opening ofBVAS's Nature Center. More
than 3,000 children and adults participate in our programs and activities every year. This project will
provide needed improvements to the nature trail around the lagoon pond, allowing year-round access to
the many important learning opportunities found in and around the lagoon-thereby helping to connect all
visitors to the importance of the lagoon, its flora and fauna, and the coastal habitats in general.
9
AGRICULTURAL CONVERSION MITIGATION FEE PROGRAM
BUDGET AND FUNDING SCHEDULE, BUENA VISTA AUDUBON SOCIETY
BUDGET LINE ITEMS AND FUNDING SCHEDULE
Permits and project approvals: $10,000
Purchase boardwalk materials: $42,000
Shipping materials to BVAS: $7,000
Installation of boardwalk: $16,000
PROJECT TOTAL $75,000
PROJECT FUNDING SOURCES
Carlsbad ACMF Malk Nature Fund
$50,000 $25,000
(90 days)
(15 days)
(15 days)
(90 days)
DIRECTORS Natalie Shapiro, President I I Dennis Huckabay, Judi Wilson, Margie Ellsworth, Vice President Secretary Treasurer I I I I l Joan Herskowitz, Joan Bockman, Steve Brad, Birding Jane Mygatt, Denise Riddle, Conservation Native Plant Club Walks Chair Birding Trips Gift Shop i----Chair Chair Bob Crowell, Kelly Deveney, Patty Bruce Volunteer Events Chair Montgomery, Montgomery, '--Coordinator Newsletter Newsletter I I I I Andy Mauro, Sandy McMullen, Dan DiMento, Curt Busk, Lands Finance Chair Facilities Facilities Mgt -s TAFF Annette Schneider, Janice Osborne, Nature Center Manager Membership Coordinator -
2016 Exempt Org. Return
prepared for:
BUENA VISTA AUDUBON SOCIETY
P.O. BOX480
OCEANSIDE, CA 92049-0480
FILIPOVITCH & CO.
5800 ARMADA DRIVE, SUITE 290
CARLSBAD, CA 92008-4611
November 13, 2017
FILIPOVITCH & CO.
5800 ARMADA DRNE, SUITE 290
CARLSBAD, CA 92008-4611
760 602 8200
BUENA VISTA AUDUBON SOCIETY
P.O. BOX480
OCEANSIDE, CA 92049-0480
Dear Ms. McMullen:
Enclosed for your review:
Form 990
Form 199
FormRRF-1
2016 Return of Organization Exempt from Income Tax
2016 California Exempt Organization Return
2017 Registration/Renewal Fee Report
Please review each return or form listed above before authorizing us to electronically transmit
your returns.
Each tax return or form listed above should be filed in accordance with the separate detailed
filing instructions included with your file copy of the returns.
We also enclose Adjusting Journal Entries (AJEs) which should be posted to your Quickbooks
records as of June 30, 2017.
We appreciate the confidence you have shown in retaining us to prepare your 2016 tax returns.
Please call us if we can be of further assistance or if you have any questions.
Yours truly,
FILIPOVITCH & CO.
Certified Public Accountants
REVENUE
CONTRIBUTIONS AND GRANTS ...................... ..
INVESTMENT INCOME. ................................. .
OTHER REVENUE. ....................................... .
TOTAL REVENUE. ....................................... .
EXPENSES
SALARIES, OTHER COMPEN. , EMP. BENEFITS .. .
OTHER EXPENSES ...................................... .
TOTAL EXPENSES ...................................... .
NET ASSETS OR FUND BALANCES
REVENUE LESS EXPENSES ............................ .
TOTAL ASSETS AT END OF YEAR ................. ..
TOTAL LIABILITIES AT END OF YEAR ........... .
NET ASSETS/FUND BALANCES AT END OF YEAR.
2016
1,765,129
24,103
18,837
1,808,069
27,429
82,315
109,744
1,698,325
4,389,924
325
4,389,599
2015
1,659,718
15,566
12,906
1,688,190
19,606
61,142
80,748
1,607,442
2,638,722
1,217
2,637,505
DIFF
105,411
8,537
5,931
119,879
7,823
21,173
28,996
90,883
1,751,202
-892
1,752,094
2016
REVENUE
GROSS RECEIPTS LESS RETURNS/ALLOWANCE 4,116
DIVIDENDS ........................ : ..................... . 24,103
GROSS AMOUNT FROM SALE OF ASSETS .......... .. 0
OTHER INCOME ......................................... . 18,738
GROSS CONTRIBUTIONS, GIFTS, & GRANTS ..... . 1,765,129
COST OF GOODS SOLD ..... . 611
TOTAL INCOME ......................................... . 1,811,475
EXPENSES AND DISBURSEMENTS
OTHER SALARIES AND WAGES ..................... . 25,397
INTEREST ............................................... . 25
TAXES .................................................... . 2,032
DEPRECIATION AND DEPLETION .................... ; 13,456
OTHER DEDUCTIONS. . . . . . . ........................... . 72,240
TOTAL DEDUCTIONS ....... . 113,150
EXCESS OF RECEIPTS OVER DISBURSEMENTS .... 1,698,325
FILING FEE
FILING FEE ................ : ........................... . 10
BALANCE DUE. .......................................... . 10
2015
4,175
12,856
2,710
16,940
1,659,718
3,486
1,692,913
17,930
50
1,676
13,065
52,750
85,471
1,607,442
10
10
DIFF
-59
11,247
-2, 710
1,798
105,411
-2,875
118,562
7,467
-25
356
391
19,490
27,679
90,883
0
0
ELECTRONICALLY FILED:
FORM 990 -2016 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX
THE ABOVE TAX RETURN WILL BE ELECTRONICALLY FILED WITH THE INTERNAL
REVENUE SERVICE UPON RECEIPT OF A SIGNED FORM 8879-EO -IRS E-FILE
SIGNATURE AUTHORIZATION.
PAYMENT:
NO PAYMENT IS REQUIRED.
Form 8879-EQ
IRS e-fi/e Signature Authorization
for an Exempt Organization 0MB No. 1545-1878
Department of the Treasul}'
Internal Revenue Service
For calendar year 2016, or fiscal year beginning_ ]!'.'._OJ __ , 2016, and ending _ _§!'.'._3_9 __ , 20 201 7
~ Do not send to the IRS. Keep for your records, 2016 ~ Information about Form 8879-EO and its instructions is at www.irs.gov/form8879eo.
Name of exempt organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
Name and title of officer
SANDRA MCMULLEN TREASURER I Part I !Type of Return and Return Information (Whole Dollars Only)
· Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1 a, 2a, 3a, 4a, or Sa, below, and the amount on that line for the return being filed with this form was blank, then
leave line 1b, 2b, 3b, 4b, or Sb, whichever is applicable, blank (do not enter -0-). But, if you entered -0-on the return, then enter -0-on
the applicable line below. Do not complete more than 1 line in Part I.
1 a Form 990 check here. .... ~ [Rj b Total revenue, if any (Form 990, Part VIII, column (A), line 12). 1 b ___ l_,._,---'8-'0_8"""'''-0---'---'6-'-9--'---.
2 a Form 990-EZ check here ..... ~ 0 b Total revenue, if any (Form 990-EZ, line 9)........................ 2 b _______ _
3a Form 1120-POL check here ...... ~ 0 b Total tax (Form 1120-POL, line 22)............................ 3b _______ _
4a Form 990-PF check here ..... ~ 0 b Tax based on investment income (Form 990-PF, Part VI, line 5).... 4b _______ _
Sa Form 8868 check here ... ~ 0 b Balance Due (Form 8868, line 3c............................... Sb _______ _
I Part II I Declaration and Signature Authorization of Officer
Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2016
electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete.
I further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from
the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or
refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic
funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the
organization's federal t_axes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must
contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also
authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the
organization's electronic return and, if applicable, the organization's consent to electronic funds withdrawal.
Officer's PIN: check one box only
[Rj I authorize FILIPOVITCH & CO.
ERO firm name
to enter my PIN as my signature
'--::E'"'nt,...er-=r,=-,v-e -nu-m"'b-e-,s-:, b,...u7t __.
do not enter all zeros
on the organization's tax year 2016 electronically filed return. If I have indicated within this return that a copy of the return is being filed with
a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen.
0 As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2016 electronically filed return. If I have
indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State
program, I will enter my PIN on the return's disclosure consent screen.
Officer's signature ~ Date~
I Part III I Certification and Authentication
ERO's EFIN/PIN. Enter your six-digit electronic filing identification
number (EFIN) followed by your five-digit self-selected PIN ..................................................... .
'----,do-no-:-t-en-=t-er-a""ll-ze-ro_s _ _,
I certify that the above numeric entry is my PIN, which is my signature on the 2016 electronically filed return for the organization indicated
above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for
Authorized IRS e-file Providers for Business Returns.
ERO's signature ~ KURT FILIPOVITCH Date~
ERO Must Retain This Form -See Instructions
Do Not Submit This Form To the IRS Unless Requested To Do So
BAA For Paperwork Reduction Act Notice, see instructions. Form 8879-EO (2016)
TEEA7401 L 08/08/16
~orm 990
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(l) of the Internal Revenue Code (except private foundations)
0MB No. 1545-0047
2016
Department of the Treasury ... Do not enter social security numbers on this form as it may be made public.
Internal Revenue service .,. Information about Form 990 and its instructions is at www.irs.gov/form990.
Open to Public
Inspection
A For the 2016 calendar year, or tax year beginning 7 /01 , 2016, and ending 6/30 , 2017
B Check if applicable: -C D Employer identification number -
Address change BUENA VISTA AUDUBON SOCIETY 23-7292749 -
Name change P.O. BOX 480 E Telephone number -OCEANSIDE, CA 92049-0480 Initial return 760 439 2473 -
Final return/terminated -Gross receipts $ Amended return G 1,812,086. -Application pending F Name and address of principal officer: H(a) Is this a group return for subordinates?~ Yes
~No -SAME H(b) Are all subordinates included? Yes AS C ABOVE No If 'No.' attach a list. (see instructions)
I Tax-exempt status IXI 501 ( c )(3) I I 501(c) ( )"' (insert no.) I I 4947(a)(1) or I I 527
J Website: ... WWW.BVAUDUBON.ORG H(c) Group exemption number ~
K Form of organization: IXI Corporation I I Trust ·I I Association I I Other.,_ I L Year of formation: 1973 I M Staie of legal domicile: CA
I Part I !Summary
1 Briefly describe the organization's mission or most significant activities:CONSERVATION THROUGH EDUCATION,
Q) ADVOCACY AND MONITORING ----------------------------------------------------------------------<.)
C: "' ---------------------------------------------------------------C: a; ---------0-----------------------------------------------------> 2 Check this box ... if the organization discontinued its operations or disposed of more than 25% of its net assets. D Ci 3 Number of voting members of the governing body (Part VI, line 1 a) ................................... 3 16 o,tl 4 Number of independent voting members of the governing body (Part VI, line 1 b) ....................... 4 16 rn Q) 5 Total number of individuals employed in calendar year 2016 (Part V, line 2a) .......................... 5 2 ~ 6 Total number of volunteers (estimate if necessary) ................................................... 6 321 :g 7a Total unrelated business revenue from Part VIII, column (C), line 12 .................................. 7a 0. c(
b Net unrelated business taxable income from Form 990-T, line 34 ...................................... 7b 0.
Prior Year Current Year
8 Contributions and grants (Part VIII, line 1 h) .......................................... 1,659,718. 1,765,129. (!)
:::l 9 Program service revenue (Part VIII, line 2g) ......................................... C: (!) 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) ......................... 15,566. 24,103. > £ 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 1 Oc, and 11 e) ................ 12,906. 18,837.
12 Total revenue -add lines 8 through 11 (must equal Part VIII, column (A), line 12) ..... 1,688,190. 1,808,069.
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) ......................
14 Benefits paid to or for members (Part IX, column (A), line 4). .........................
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ..... 19,606. 27,429. (/j
(!) 16a Professional fundraising fees (Part IX, column (A), line lle) .......................... (/j C: (!) b Total fundraising expenses (Part IX, column (D), line 25) ... 8,212. 0.. . >< w 17 _ Other expenses (Part IX, column (A), lines 11 a-11 d, 1 lf-24e) ............ 61,142. 82,315. . . . . . . . . . . . . .
18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ............. 80,748. 109,744.
19 Revenue less expenses. Subtract line 18 from line 12 ................................ 1,607,442. 1,698,325.
~~ Beginning of Current Year End of Year 0~ .s g 20 Total assets (Part X, [ine 16). ....................................................... 2,638,722. 4,389,924. G..\! mm -,:t!l 21 Total liabilities (Part X, line 26) ..................................................... 1,217. 325. ~-g Z,! 22 Net assets or fund balances. Subtract line 21 from line 20 ............................ 2,637,505. 4,389,599.
I Part II I Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
~ I
Sign Signature of officer Date
Here ~ SANDRA MCMULLEN TREASURER
Type or print name and title
Print!Type preparer's name
I ;;;;·s ;;~;~OVITCH
I Date Check ~if I PTIN
Paid KURT FILIPOVITCH self-employed P00053413
Preparer Firm's name ... FILIPOVITCH & co .
Use Only Firm's address ... 5800 ARMADA DRIVE, SUITE 290 Firm'sEIN .,_ 37-1747749
CARLSBAD, CA 92008-4611 Phone no. 760 602 8200-
May the IRS discuss this return with the preparer shown above? (see instructions) ...................................... IXI Yes I I No
BAA For Paperwork Reduction Act. Notice, see the separate instructions. TEEA0113L 11116116 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 2 I Part Ill I Statement of Program Service Accomplishments
Check if Schedule O con.tains a response or note to any line in this Part Ill................................................. D
1 Briefly describe the organization's mission:
CONSERVATION THROUGH EDUCATION, ADVOCACY AND MONITORING ______________________ _
2 Did the organization undertake any significant program services during the year which were not listed on the prior
Form 990 or 990-EZ? ......................................................................................... D Yes ~ No
If 'Yes,' describe these new services on Schedule 0.
3 Did the organization cease conducting, or make significant changes in how it conducts, any program services?.... D Yes ~ No
If 'Yes,' describe these changes on Schedule 0.
4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501 (c)(3) and 501 (c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses,
and revenue, if any, for each program service reported.
4a (Code: ____ ) (Expenses $ 57,278. including grants of $ _______ ) (Revenue $ ______ _
MAINTENANCE & IMPROVEMENT OF NATURE CENTER AND EXHIBITS TO DEMONSTRATE NATURAL -----------------------------------------------------------------HISTORY AND BIOLOGY OF AREA,_NATIVE PLANT GARDEN, DESCRIPTIVE SIGNAGE, BRIDGES & ___ _
DECKS FOR VIEWING LAGOON -----------------------------------------------------------------
LAND PRESERVATION AND RESTORATION
4b (Code: ____ ) (Expenses $ 18,184. including grants of $ _______ ) (Revenue $ ______ _
PUBLICATION & DISTRIBUTION OF CHAPTER FLYER LISTING DATES & TIMES OF OFFERED NATURE -----------------------------------------------------------------WALKS AND EVENTS, OTHER LOCAL ENVIRONMENTAL NEWS ___________________________ _
4c (Code: ____ ) (Expenses $ 1,004. including grants of $ _______ ) (Revenue $ ______ _
EDUCATION PROGRAMS -SCHOOL TOURS OF NATURE CENTER, NATURE & ART CAMP, NATURE_~TgR~--
TIME, BASIC BIRDING CLASSES,_MEETINGS TO SHOWCASE BIRDING OPPORTUINITIES & ________ _
ENVIRONMENTAL_ISSUES,_SPONSORING FIELD TRIPS TO SIGHT & COUNT BIRDS ON LAND & SEA, __ _
LAGOON CLEAN-UPS
4d Other program services (Describe in Schedule 0.)
(Expenses $ including grants of $ ) (Revenue $
4 e Total program service expenses ~ 7 6, 4 6 6.
BAA TEEA0102L 11/16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 3
I Part IV I Checklist of Required Schedules
Yes No
1 Is the organization described in section 501 (c)(3) or 4947(a)(l) (other than a private foundation)? If 'Yes,' complete
Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 X
2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ..................... . 2 X
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates
for public office? If 'Yes,' complete Schedule C, Part I.............................................................. 3 X f-----+---+--
4 Section 501(cX3) organizations. Did the organization engage in lobbying activities, or have a section 501 (h) election
in effect during the tax year? If 'Yes,' complete Schedule C, Part If.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 X f-----+---+--
5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If 'Yes,' complete Schedule C, Part Ill. . . . . . . 5 X f-----+---+--
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right
to provide advice on the distribution or investment of amounts in such funds or accounts? ff 'Yes,' complete Schedule D,
Part I ........................................................................................................... .
7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the
6 X
X environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part fl ... :..................... 7 1----t---t--
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'
complete Schedule D, Part Ill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 X 1----t---t--
9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian
for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation
services? If 'Yes,' complete Schedule D, Part IV. . . . . . ............................................................ .
1 O Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments,
permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule D, Part V ............................... .
11 If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX,
or X as applicable.
9
10 X
a Did the organization report an amount for land, buildings, and equipment in Part X, line 1 O? If 'Yes,' complete Schedule
D, Part VI ................................................................................... : . . . . . . . . . . . . . . . . . . . . 11 a X
X
b Did the organization report an amount for investments -other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b X
c Did the organization report an amount for investments -program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 c X
d Did the organization report an amount for other assets in Part X, line 15 thaf is 5% or more of its total assets reported
in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 d X
e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X. . . . . . 11 e X
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X... 11 f X
12a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete
Schedule D, Parts XI and XII...................................................................................... 12a X
b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and
if the organization answered 'No' to line 72a, then completing Schedule D, Parts XI and XII is optional................. 12b X
13 Is the organization a school described in section 170(b)(l)(A)(ii)? If 'Yes,' complete Schedule E....................... 13 X
14a Did the organization maintain an office, employees, or agents outside of the United States?........................... 14a X
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, investment, and program service activities outside the United States, or aggregate foreign investments valued
at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV.................................................. 14b X
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? If 'Yes,' complete Schedule F, Parts II and IV.................................................. 15 X
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or for foreign individuals? If 'Yes,' complete Schedule F, Parts Ill and IV............................................. 16 X
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
X column (A), lines 6 and 11 e? If 'Yes,' complete Schedule G, Part I (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 f-----1---t--
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, X lines le and Sa? If 'Yes,' complete Schedule G, Part II.............................................................. 18 1----t---t--
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'
X complete Schedule G, Part Ill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
BAA TEEAOl D3L 11 /16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page4
I Part IV I Checklist of Required Schedules (continued)
Yes No
20a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H ............................ f--2_0a-+---+-X-
b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . 20b >---+---+---
21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II ...................... f--2_1-+---+-X-
22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,
column (A), line 2? If 'Yes,' complete Schedule I, Parts I and Ill..................................................... 22 X >---+---+---
23 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete
Schedule J .................................................................................................... · · · 23 X
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of
the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and
complete Schedule K. If 'No, 'go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a X >---+---+---b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ................. . 24 b I---+---+---
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24c >---+---+---d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? ................ . 24d >---+---+---
25a Section 501(cX3), 501(cX4), and 501 (cX29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I ........................... >--25_a-+----+-X_
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If 'Yes,' complete
Schedule L, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . .................................................................. . 25b X >---+---+---
26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If 'Yes,' complete Schedule L, Part II .............................................................................. . 26 X
27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member
of any of these persons? If 'Yes,' complete Schedule L, Part Ill ...................................................... >--27_+---+--X_
28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions):
a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV ................. .
b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete
Schedule L, Part IV. ............................................................................................. .
28a X
28b X
c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an
officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV............................ 28c X
29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M ............. . 1---29-1-----1----=xc:--
f----t--+---
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If 'Yes,' complete Schedule M ...................................................................... . 30 X
31 Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I ....... f--3_1-+---+-X-
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete
Schedule N, Part II ............................................................................................... t--32~t----t-X_
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections
301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I............................................. . . . . . . 33 X >---+---+---
34 Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part II, Ill, or IV,
and Part V, line 7.......................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 X
35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? ....... , ........................ >--35-a-+----+~X~ >---+---+---
b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled
entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 35b >---+---+---
36 Section 501(cX3) organizations. Did the organization make any transfers to an exempt non-charitable related
organization? If 'Yes,' complete Schedule R, Part V, line 2 .......................................................... >--36_+---+--X_
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is
treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI .............. . 37 X
38 Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 band 19?
Note. All Form 990 filers are required to complete Schedule 0 ...................................................... . 38 X
BAA Form 990 (2016)
TEEAOl 04L 11 /16/16
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-72 927 4 9 Page 5 I Part V I Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n
1 a Enter the number reported in Box 3 of Form 1096. Enter -0-if not applicable .............. j 1 al 4 I---+----------, b Enter the number of Forms W-2G_ included in line 1 a. Enter -0-if not applicable ........... '---1_b,__ _______ _,O
Yes No
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 c X
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-, I
ments, filed for the calendar year ending with or within the year covered by this return. . . . . 2 a 2
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?............. 2 b · X
Note. If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file (see instructions)
3 a Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . 3 a X f---+---+---b If 'Yes,' has it filed a Form 990-T for this year? If 'No' to line 3b, provide an explanation in Schedule 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 b f---+---+---
4 a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?......... 4a X
f---+---+---b If 'Yes,' enter the name of the foreign countiy: ,..
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . ----s-a --·--X
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ............ >--5-b+---+-~x-
c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?...................................................... 5 c 1---t----+---
6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization
solicit any contributions that were not tax deductible as charitable contributions?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 a X 1---+---+---
b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were
not tax deductible? ............................................................................................... . Gb
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
services provided to the payor? ................................................................................... . 7a x
b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? ...................... ; .. . 7b
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file
Form 8282? .............................................................................................. -....... . 7c X
d If 'Yes,' indicate the number of Forms 8282 filed during the year .......................... I 7 di ~-+----------! e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ......... . 7e x
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ............. . 7f X
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899
as required? ..................................................................................................... . 7g
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a
Form 1098-C? ................................................................................................... . 7h
8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring >---+---+---
organization have excess business holdings at any time during the year? ............................................ . 8 l---+---+---
9 Sponsoring organizations maintaining donor advised funds.
a Did the sponsoring organization make any taxable distributions under section 4966? ................................. . 9a
b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ..................... . 9b l---+---+---
10 Section 501(cX7) organizations. Enter:
a Initiation fees and capital contributions included on Part VIII, line 12 ...................... I ma I
>---+----------<
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities..... 10b ~-+----------< 11 Section 501(cX12) organizations. Enter:
a Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a t---t----------1 b Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them.).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b ~-+---------, 12a 12a Section 4947(aX1) non-exempt charitable trusts. Is the organization fi)ing Form 990 in lieu of Form 1041? ............. .
b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year ....... j 12bj >----+---+---
13 Section 501(cX29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state? .................................. . 1---t----+--,,..-N o t e. See the instructions for additional information the organization must report on Schedule 0.
b Enter the amount of reserves the organization is required to maintain by the states in
which the organization is licensed to issue qualified health plans .......................... j 13bj I---+----------,
I
c Enter the amount of reserves on hand.................................................. 13c ~----------1 14a Did the organization receive any payments for indoor tanning services during the tax year? ............................ 1--14_a+----+--X-
b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation in Schedule 0................ 14b
BAA TEEA0105L 11/16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 6
I Part VI I Governance, Management, and Disclosure For each 'Yes' response to fines 2 through lb below, and for
a 'No' response to fine Ba, Bb, or 70b below, describe the circumstances, processes, or changes in
Schedule 0. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [x]
Section A. Governing Body and Management
Yes No
1 a Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1 a 16 If there are material differences in voting rights among mem_bers --------------<
of the governing body, or if the governing body delegated broad
authority to an executive committee or similar committee, explain in Schedule 0.
b Enter the number of voting members included in line 1 a, above, who are independent..... 1 b 16 ~-~-----------< 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
officer, director, trustee, or key employee? ........................................................................ . 2 X
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors, or trustees, or key employees to a management company or other person? ..................... . 3 X
4 Did the organization make any significant changes to its governing documents
since the prior Form 990 was filed? ..................................................................... . 4 X
5 Did the organization become aware during the year of a significant diversion of the organization's assets? ............. . 5 X
6 Did the organization have members or stockholders? ............................................................... . 6 X
7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more
members of the governing body? ............................................................................ . 7a X
b Are any governance decisions of the organization reserved to (or subject to approval by) members,
stockholders, or persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 b X 1---1-----1--
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by
the following:
a The governing body?.............................................................................................. 8a X
b Each committee with authority to act on behalf of the governing body? .............................................. . 1--8-b+-X,..,,--+--
t---+--+--9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If 'Yes,' provide the names and addresses in Schedule 0 ............................ . 9 X
Section B. Pohc1es (This Section B requests information about po/1c1es not reqwred by the Internal Revenue Code.)
Yes No
10a Did the organization have local chapters, branches, or affiliates? ............ ,........................................ 10a X
b If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their
operations are consistent with the organization's exempt purposes? .......................................................... , . . . . . 1 Ob t---+--+--11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?. . . . . . . . . . . . . . . . . . . . . . 11 a X
b Describe in Schedule O the process, if any, used by the organization to review this Form 990. SEE SCHEDULE O
12a Did the organization have a written conflict of interest policy? If 'No,' go to line 73 ................................... . 12a X ------b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise
to conflicts?...................................................................................................... 12b ----t---c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in
Schedule O how this was done ................................................................................... . 12c
13 Did the organization have a written whistleblower policy?............................................................ 13 X
14 Did the organization have a written document retention and destruction policy? ....................................... 1--14-1---t---X-
15 Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a The organization's CEO, Executive Director, or top management official. ............................................ . 15a X
b Other officers or key employees of the organization ................................................................ . 15b X
If 'Yes' to line 15a or 15b, describe the process in Schedule O (see instructions). 1-----,1-----1--
lGa Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
X taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 a I---+--+--
b If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements? ................................................... .
Section C. Disclosure
17 List the states with which a copy of this Form 990 is required to be filed >-CA
1Gb
------------------------------18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501 (c)(3)s only) available
for public inspection. Indicate how you made these available. Check all that apply. D Own website D Another's website IE] Upon request D Other (explain in Schedule 0)
19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to
the public during the tax year. SEE SCHEDULE O
20 State the name, address, and telephone number of the person who possesses the organization's books and records: ..
SANDRA MCMULLEN 2202 S. COAST HIGHWAY OCEANSIDE CA 92054 760 439 2473
BAA TEEAO 1 O6L 11 /1611 6 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 7 I Part VII j Compensation of Officers,' Directors, Trustees, Key Employees, Highest Compensated Employees, and
Independent Contractors _
Check if Schedule O contains a response or note to any line in this Part VII ______ ............. _ .. __ ._ .... __ .. _ ... _._ D
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the
organization's tax year.
• List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of
compensation. Enter -0-in columns (D), (E), and (F) if no compensation was paid.
• List all of the organization's current key employees, if any. See instructions for definition of 'key employee.'
• List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.
• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.
• List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated
employees; and former such persons.
[R] Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(C)
(A)
Name and Title
Position (do not check more (D) than one box, unless person is both an officer and a Reportable
(8)
Average
hours director/trustee) compensation from
per f-=-=-=-=---r-==-rc--==r==-1 the organization
week Q S =< ~ ~ ~ ::!= ;;r (W-2/1099-MISC)
(list any ~ ~ ~ CJ. '< "Q. ~ 3 hours for @ g ~ ~ ~ $ lft ro
related $l. ~ g -o ~ ;;;---t
org_aniza-~ ~ ~ ~ o t,ons 2 _ g ~
below ~ 2 ~
dotted g f2-!a line) <'1> = l[
(1) DENNIS HUCKABAY 10 ------------------------------VICE PRESIDENT O X X 0.
_(2) ANDY MAURO ________________ lQ._
DIRECTOR O X 0.
_(3) SANDRA MCMULLEN _____________ 8 __
TREASURER O X X 0.
_(4) JUDI_WILSON ________________ :L_
SECRETARY O X X 0.
_(5) CURT_BUSK ___________ , ______ 1 __
DIRECTOR O X ' 0.
_(6) KELLY DEVENEY _______________ 4__
DIRECTOR O X 0.
_(7) PATTY MONTGOMERY ___________ Jl_
DIRECTOR O X 0.
_(8) BRUCE MONTGOMERY _____________ 9 __
DIRECTOR O X 0.
_ (9) JANE_ MYGATT ________________ 2 __
DIRECTOR O X 0.
(10) JOAN HERSKOWITZ 3
D!RECTOR O X 0.
(11) DANNY DIMENTO _______________ l __
DIRECTOR O X 0.
(12) STEVE BRAD 1 ------------------------------DIRECTOR O X 0.
(13) DENISE RIDDLE 6 ------------------------------DIRECTOR O X 0.
(14) JOAN BOCKMAN 2 ------------------------------DIRECTOR O X 0.
(E)
Reportable compensation from
related organizations
(W-211099-MISC)
0.
0.
0.
0.
0.
0.
0 ..
0.
0.
0.
i 0.
0.
0.
0.
(F)
Estimated
amount of other
compensation
from the organization
and related
organizations
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
BAA TEEA0107L 11/16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 8
I Part VII I Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(B) (C)
(A)
Name and title
Average hours per
week
(list any hours
for related
organiza
-tions
below dotted
line)
(15) NATALIE SHAPIRO ____________ 20 __
Position
(do not check more than one
box, unless person is both an
officer and a director/trustee)
PRESIDENT O X X
(16) BOB CROWELL 15
---DIRECTOR -0 X ,
on __________________________ _
(18) ------------------------------·
(19) ------------------------------·
(20) ------------------------------·
(21) -----------------------------·
(22) -----------------------------·
J.~) ______________ ------------·
(24) ------------_ ------------·
(25) -------------------------
(D)
Reportable
compensation from the organization ('N-2/1099-MISC)
0.
0.
(E)
Reportable compensation from related organizations ('N-2/1099-MISC)
0.
0.
1 b Sub-total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 0 . O .
c Total from continuation sheets to Part VII, Section A . . . . . . . . . . . . . . . . . . . . . . . ~ 0 . O .
d Total (add lines 1 b and 1 c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 0 • O •
(F)
Estimated
amount of other compensation from the organization
and related
organizations
0.
0.
0.
0.
0.
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation
from the organization ~ O
3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee
on line 1 a? If 'Yes,' complete Schedule J for such individual ........................................... ..... ... .. ....
4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from
the organization and related organizations greater than $150,000? If 'Yes,' complete Schedule J for
such individual .. . .. ················ ........................ , .......................................... . ..........
5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual
for services rendered to the organization? If 'Yes,' complete Schedule J for such person ....... .. . . .. . .. ..... ... .. . ...
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of
compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.
Yes No
3 X
----
4 X
5 X
(A) Name and business address . . (B) . Description of services
(C)
Compensation
'
2 Total number of independent contractors (including but not limited to those listed above) who received more than
$100,000 of compensation from the organization ~ 0
BAA TEEAO 1 OSL 11 /1 6/1 6 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 9 I Part VIII I Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII. ................................................ D
(A) (B) (C) (D)
Total revenue Related or Unrelated Revenue
exempt business excluded from tax
function revenue under sections
revenue 512-514
,r1 .. ®: 1 a Federated campaigns ......... la c:i'E: b Membership dues ............. 1 b .<;t<·.::,
_1-o·
0~ c Fundraising events ............ 1 C u;..·
~-..;. d Related organizations ......... ld ~~ e Government grants (contributions) .... 1 e 1 484 677 .
. §'.~ f All other contributions, gifts, grants, and +-: (1) ;E,S similar amounts not included above ... 1f 280 452.
~'.~ g Noncash contributions included in lines 1 a-lf: $ ·o·c· h Total. Add lines 1 a-lt ............................... .. 1 765.129. (.)'.<;t<
<a Business Code ::, --------C: 2a <a ij; -----------------a: b
<a -----------------0 C "E -----------------<a d U) -----------------E e (l1 -----------------...... f All other program service revenue .... C)' e g Total. Add lines 2a-2f ............................... .. C.
3 Investment income (including dividends, interest and
other similar amounts) .............................. .. 24,103. 24,103.
4 Income from investment of tax-exempt bond proceeds .. .,
5 Royalties ........................... ...... ... ······· ..
(i) Real (ii) Personal
6 a Gross rents ..........
b Less: rental expenses
c Rental income or (loss) ...
d Net rental income or (loss) .......................... ..
7 a Gross amount from sales of (i) Securities (ii) Other
assets other than inventory
b Less: cost or other basis
and sales expenses. ......
c Gain or (loss) ........
---------
d Net gain or (loss) ................................... ..
! 8a Gross income from fundraising events
C (not including .. $
~ of contributions reported on line 1 c).
II) a:: See Part IV, line 18 ................ a 14,387. ... b Less: direct expenses .............. b II) 3,406 . ..c 0 c Net income or (loss) from fundraising events ......... .. 10 981. 10 981.
9a Gross income from gaming activities.
See Part IV, line 19 ................ a
b Less: direct expenses .............. b
c Net income or (loss) from gaming activities ........... ..
--.,
10a Gross sales of inventory, less returns
and allowances .................... a 4 116.
b Less: cost of goods sold ............ b 611.
c Net income or (loss) from sales of inventory ..... ..... .. 3 505. 3,505.
Miscellaneous Revenue Business Code
11 a OTHER_INCOME _______ 4 201. 4 201.
b FACILITY RENTAL INCOME 150. 150.
C RECYCLING __________
d All other revenue. ..................
. e Total. Add lines 11 a-11 d. .............. .. 4,351. ..............
12 Total revenue. See instructions ...................... .. 1 808 069. 7 856. 0. 35 084.
BAA TEEA0109L 11/16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 10
I Part IX I Statement of Functional Expenses
Section 501 (c)(3) and 507 (c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX. ................................. . ........ 1x1
Do not include amounts reported on lines (A) (8) (C) (D)
6b, 7b, Bb, 9b, and 10b of Part VI/I. Total expenses Program service Management and Fundraising
expenses general expenses expenses
1 Grants and other assistance to domestic
organizations and domestic governments.
See Part IV, line 21 ........... .. . . .........
2 Grants and other assistance to domestic
individuals. See Part IV, line 22. ... ..... ....
3 Grants and other assistance to foreign
organizations, foreign governments, and for-
eign individuals. See Part IV, lines 15 and 16
4 Benefits paid to or for members .. ..........
5 Compensation of current officers, directors,
trustees, and key employees ............... 0 -0. 0. 0.
6 Compensation not included above, to
disqualified persons (as defined under
section 4958(f)(1 )) and persons described
in section 4958(c)(3)(B) .................... 0. 0. 0. 0.
7 Other salaries and wages .................. 25,397. 17,597. 1,950. 5,850.
8 Pension plan accruals and contributions
(include section 401 (k) and 403(b)
employer contributions) ....................
9 Other employee benefits ............ . .. ....
10 Payroll taxes .......................... ... 2 032. L 356. 169 . 507.
11 Fees for services (non-employees):
a Management ..............................
b Legal .............. ······ . ................
c Accounting ............... " ................ 1,455. 1 455.
d Lobbying ..................................
e Professional fundraising services. See Part IV, line 17 ...
f Investment management fees . ······ .......
g Other. (If line llg amount exceeds 10% of line 25, column
(A) amount, list line 11 g expenses on Schedule 0.) ..... 111. 111.
12 Advertising and promotion .... ... . . ...... ... 70. 70 .
13 Office expenses ........................... 1,053. 1,053.
14 Information technology .....................
15 Royalties ..................................
16 Occupancy ................................
17 Travel. ...................... ..............
18 Payments of travel or entertainment
expenses for any federal, state, or local
public officials .............................
19 Conferences, conventions, and meetings ....
20 Interest ................................... 25. 25.
21 Payments to affiliates .....................
22 Depreciation, depletion, and amortization. 13,456. 13,456.
23 Insurance ................................. 7,005. 5,109. 1,803. 93.
24 Other expenses. Itemize expenses not
covered above (List miscellaneous expenses
in line 24e. If line 24e amount exceeds 10%
of line 25, column (A) amount, list line 24e
expenses on Schedule 0.). ................. ,
a BUILDING MAINTENANCE _____ 18 094. 3,619. 14 475.
b PRINTING AND PUBLICATIONS __ 9 028. 9,028.
c GRANT PROJECTS __________ 5,663. 5,663.
d UTILITIES-WATER &_SEWER ___ 4.380. 2 190. 2 190.
e All other expenses ... S.EE .. s.c:a • ... 0 ....... 21,975. 17,370. 2,913. 1,692.
25 Total functional expenses. Add lines 1 through 24e .... 109,744. 76,466. 25,066. 8,212.
26 Joint costs. Complete this line only if
the organization reported in column (B)
joint costs from a combined educational
campaign and fundraising solicitation.
Check here ... D if following
SOP 98-2 (ASC 958-720) ...................
BAA
/ TEEAOl 1 OL 11/16/16 Form 990 (2016)
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 11
I Part X I Balance Sheet
Check if Schedule O contains a response or note to any line in this Part X ............. ····································· I I
·, . (A) (B)
Beg1nn1ng of year End of year
1 Cash -non-interest-bearing ............................. ..................... 27,385. 1 16,257.
2 Savings and temporary cash investments ........................ .............. 90,311. 2 126,226.
3 Pledges and grants receivable, net. ........ ·············· ······· .. ............ 3
4 Accounts receivable, net .............................. ......... ... ........... 4
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete
Part II of Schedule L ......................................................... 5
6 Loans and other;receivables from other disqualified persons (as defined under
section 4958(f)(l)), persons described in section 4958(c)(3)(8), and contributing
employers and sponsoring organizations of section 501 (c)(9) voluntary employees'
beneficiary organizations (see instructions}. Complete Part II of Schedule L ..... 6
0 7 Notes and loans receivable, net. ............................ .................. 7 -11) 8 Inventories for sale or use .................................................... 3,158. 8 3,486. 0· 0· <( 9 Prepaid expenses and deferred charges .................. ...... ······· ........ 9
1 0a Land, buildings, and equipment: cost or other basis.
Complete Part VI of Schedule D. ................... 10a 3,687,208.
b Less: accumulated depreciation .................... 10b 157,792. 1,953,749. 10c 3,529,416.
11 Investments -publicly traded securities ....................................... 514,119. 11 714,539.
12 Investments -other securities. See Part IV, line 11 ............................ 12
13 Investments -program-related. See Part IV, line 11 ..... ...................... 13
14 Intangible assets ............................................................. 14
15 Other assets. See Part IV, line 11 ............................................. 50,000. 15
16 Total assets. Add lines 1 through 15 (must equal line 34) ....................... 2,638,722. 16 4,389,924.
17 Accounts payable and accrued expenses ...................................... 17
18 Grants payable .............................................................. 18
19 Deferred revenue ............................................................ 19
20 Tax-exempt bond liabilities ................................................... 20
0 21 E;scrow or custodial account liability. Complete Part IV of Schedule D ........... 21 0· :.; 22 Loans and other payables to current and former officers, directors, trustees, = :a key employees, highest compensated employees, and disqualified persons. -
(':I Complete Part II of Schedule L ............................................... 22 ::::J 23 Secured mortgages and notes payable to unrelated third parties ................ 23
24 Unsecured notes and loans payable to unrelated third parties ................... 24
25 Other liabilities (including federal income tax, payables to related third parties,
and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 1,217. 25 325.
26 Total liabilities. Add lines 17 through 25 ................... .. ·················· 1,217. 26 325 .
1/)
Organizations that follow SFAS 117 (ASC 958), check here ~ ~ and complete
11) lines 27 through 29, and lines 33 and 34. (.)
C 27 Unrestricted net assets .................................... ................... 2,571,235. 27 4,048,559. (':I -; 28 Temporarily restricted net assets ............................ .............. -.... 28 225,009. co ,, 29 Permanently restricted net assets ............................................. 66,270. 29 116,031.
C Organizations that do not follow SFAS 117 (ASC 958), check here ~ D ..
::J u. and complete lines 30 through 34. ,;. 0
"' 30 Capital stock or trust principal, or current funds ................................ 30 --i 31 Paid-in or capital surplus, or land, building, or equipment fund .................. 31
"' 32 Retained earnings, endowment, accumulated income, or other funds ............ 32 <( . .... 33 Total net assets or fund balances ............................................. 2,637,505. 33 4,389,599. 11) z 34 Total liabilities and net assets/fund balances ....... 2,638,722. 34 4,389,924. I ............................
BAA Form 990 (2016)
TEEA0111L 11/16/16
Form 990 (2016) BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 12 I Part XI I Reconciliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n
1 Total revenue (must equal Part VIII, column (A), line 12) ................................................. t--1-t--__ 1~,_8_0_8_,~0~6~9~.
2 Total expenses (must equal Part IX, column (A), line 25) ................................................. ,___2----1----1~0~9~ ,7_4_4~.
3 Revenue less expenses. Subtract line 2 from line 1 ...................................................... t--3-t----1~,~6~9_8~,~3~2~5~.
4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) .................. t--4-t----2~,~6~3~7_,~5~0~5~.
5 Net unrealized gains (losses) on investments ........................................................... . 5 53,769.
6 Donated services and use of facilities ............................... . 6
7 Investment expenses .................................................................................. t---7c--t----------
8 Prior period adjustments ............................................................................... 1---8-1----------
9 Other changes in net assets or fund balances (explain in Schedule 0) ................................... : . t--9->---------~0~.
1 O Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,
column(B)) ........................................................................................... 10 4,389,599.
I Part XII I Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII................................................. n
1 Accounting method used to prepare the Form 990: ~ Cash 0Accrual Oother
If the organization changed its method of accounting from a prior year or checked 'Other,' explain
in Schedule 0.
Yes No
2 a Were the organization's financial statements compiled or reviewed by an independent accountant? .................... t---2_a-+---+-X-
If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
s~arate basis, consolidated basis, or both: LJ Separate basis D Consolidated basis D Both consolidated and separate basis
b Were the organization's financial statements audited by an independent accountant? ................................. .
lf 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate
basis, consolidated basis, or both: D Separate basis D Consolidated basis D Both consolidated and separate basis
c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant? ........................ .
If the organization changed either its oversight process or selection process during the tax year, explain
in Schedule 0.
3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single
Audit Act and 0MB Circular A-133? ............................................................................... .
b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit
..
2b X
t---t---+---
2c
3a X
or audits, explain why in Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 b
BAA Form 990 (2016)
TEEA0112L 11/16/16
Public Charity Status and Public Support 0MB No. 1545-0047
SCHEDULE A
(Form 990 or 990-EZ) Complete if the organization is a section 501(c)(3) organization or a section
4947(aX1) nonexempt charitable trust. , 2016
>-Attach to Form 990 or Form 990-EZ.
Department of the Treasury
Internal Revenue Service
>-Information about Schedule A (Form 990 or 990-EZ) and its instructions is
at www.irs.gov/form990.
Open to Public
Inspection
I Part I I Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because It is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
C
d
e
g
~ A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
A school described in section 170(b)(lXAXii). (Attach Schedule E (Form 990 or 990-EZ).)
A hospital or a cooperative hospital service organization described in section 170(b)(1XA)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1XAXiii). Enter the hospital's
name, city, and state:
D An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(bX1)(AXiv). (Complete Part II.)
DA federal, state, or local government or governmental unit described in section 170(b)(l)(AXv).
[R] An organization that normally receives a substantial part of its support from a governmental unit or from the general public described
in section 170(bX1XAXvi). (Complete Part II.)
DA community trust described in section 170(bX1XAXvi). (Complete Part II.)
D An agricultural research organization described in section 170(bXl)(A)(ix) operated in conjunction with a land-grant college
or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or
university:
D An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts
from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross
investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after
June 30, 1975. See section 509(aX2). (Complete Part Ill.)
D An organization organized and operated exclusively to test for public safety. See section 509(aX4).
D An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one
or more publicly supported organizations described in section 509(aX1) or' section 509(aX2). See section 509(aX3). Check the box in
lines 12a through 12d that describes the type of supporting organization and complete lines 12e, l 2f, and 12g.
D Type I. A _supporting,organization operated,. supervised, or con.trolled by its supported organization(s), typically by giving the supported
organizat1on(s) the power to regularly appoint or elect a ma1onty of the directors or trustees of the supporting organIzatIon. You must
complete Part IV, Sections A and B.
D Type II. A supporting organization supervi
0
sed or controlled in connection with its supported organization(s), by having control or
management of the supporting organization vested in the same persons that control or manage the supported organization(s). You
must complete Part IV, Sections A and C.
D Type Ill functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported
organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
D Type Ill non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not
functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see
instructions). You must complete Part IV, Sections A and D, and Part V.
D Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type Ill functionally
integrated, or Type Ill non-functionally integrated supporting organization.
Enter the number of supported organizations ........................................................................ I
Provide the following information about the supported organization(s). ~----~
(i) Name of supported organization (ii) EIN (iii) Tyre of organization (iv) Is the (v) Amount of monetary (vi) Amount of other (descnbed on lines 1-10 organization listed support (see instructions) support (see instructions) above (see instructions)) rn your governing document?
Yes No
(A)
(B)
(C)
(D)
(E)
Total
BAA For Paperwork Reduction Act Notice, see the lnstructmnS'for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2016
TEEA0401 L 09/28/16
Schedule A (Form 990 or 990-EZ) 2016 BUENA VJ1STA AUDUBON SOCIETY 23-7292749 Page 2
I Part II I Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part Ill. If the
organization fails to qualify under the tests listed below, please complete Part Ill.)
Section A. Public Support
Calendar year (or fiscal year
beginning in) .. (a)2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016
1 Gifts, grants, contributions, and
(f) Total
membership fees received. \Do not include any 'unusual grants.) ....... 24,755. 55,871. 304,211. 1 609 718. 1 765,129. 3,759,684.
2 Tax revenues levied for the
organization's benefit and
either paid to or expended
on its behalf .............. .... 0 .
3 The value of services or
facilities furnished by a
governmental unit to the
organization with.out charge ... 0.
4 Total. Add lines 1 through 3 ... 24,755. 55,871. 304 211. L 609,718. 1,765,129. 3,759,684.
5 The portion of total
contributions by each person
(other than a governmental
unit or publicly supported
organization) included on line 1
that exceeds 2% of the amount
shown on line 11, column (f) ... 0.
6 Public support. Subtract line 5
from line 4 ................... 3,759,684.
Section B. Total Support
Calendar year (or fiscal year
beginning in) .. (a)2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total
7 Amounts from line 4 .... ...... 24,755. 55,871. 304,211. 1,609,718. 1,765,129. 3,759,684.
8 Gross income from interest,
dividends, payments received
on securities loans, rents,
royalties and income from
similar sources ............... 16,252. 15,516. 15,271. 12,856. 24,103. 83,998.
9 Net income from unrelated
business activities, whether or
not the business is regularly
carried on .................... 0.
10 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part VI.) ...................... 0.
11 Total support. Add lines 7
through 10 ................... 3,843,682.
12 Gross receipts from related activities, etc. (see instructions) .... ...... ······ ......................... .. ....... I 12 0.
13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
organization, check this box and stop llere .................................................................................... .,. D
Section C. Computation of Public Support Percentage
14 Public support percentage for 2016 (line 6, column (f) divided by line 11, column (f))...................... 1--1_4-+ __ ...c9-'7_.'-8'-1"-o/c_o _
15 Public support percentage from 2015 Schedule A, Part II, line 14 ............................................. .__1_5_,_ __ ...c9-'6'-.'-4c...4.c,_o/c_o_
16a 33-1/3% support test-2016. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ................................................... .,. ~
b 33-1/3% support test-2015. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1 /3% or more, check this box
and stop here. The organization qualifies as a publicly supported organizatiort .................................................. .,. D
17a 10%-facts-and-circumstances test-2016. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part VI how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization .......... .,. D
b 10%-facts-and-circumstances test-2015. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10%
or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part VI how the
organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization .............. .,. D
18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ... .,. D
BAA Schedule A (Form 990 or 990-EZ) 2016
TEEA0402L 09/28/16
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 3
I Part Ill !Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 1 O of Part I or if the organization failed to qualify under Part II. If the organization
fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) ~ (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total
1 Gifts, grants, contributions, and membership fees
received. (Do not include any 'unusual grants.') .........
2 Gross receipts from admissions,
merchandise sold or services
performed, or facilities
furnished in any activity that is
related to the organization's
tax-exempt purpose ...........
3 Gross receipts from activities
that are not an unrelated trade
or business under section 513.
4 Tax revenues levied for the
organization's benefit and
either paid to or expended on
its behalf .....................
5 The value of services or
facilities furnished by a
governmental unit to the
organization without charge ...
6 Total. Add lines 1 through 5 ...
7a Amounts included on lines 1,
2, and 3 received from
disqualified persons ...........
b Amounts included on lines 2
and 3 received from other than
disqualified persons that
exceed the greater of $5,000 or
1 % of the amount on line 13
for the year ...................
c Add lines 7a and 7b ...........
8 Public support. (Subtract line
7c from line 6.) ...............
Section B. Total Support
Calendar year (or fiscal year beginning in) ~ (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total
9 Amounts from line 6 ..........
1 Oa Gross income from interest, dividends,
payments received on securities loans,
rents, royalties and income from
similar sources ..................
b Unrelated business taxable
income (less section 511
taxes) from businesses
acquired after June 30, 1975 ...
c Add lines 1 Oa and 1 Ob ........
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on ...............
12 Other income. Do not include
gain or loss from the sale of
capital assets (Explain in
Part VI.). .....................
13 Total support. (Add lines 9,
lOc, 11, and 12.) ..............
14 ~~;~tn~~:tro~~rih~~~hfhiso/;~/tid l~t~; 1ih:..i_rg~_rnza~1_o_~·s_ f1:~t,. s~~on_d_.. th1:d: f~~r'.h,_ ~r_f_1~h-tax ~~~r a_s_ ~-s~ct1_o_n _5_01 cc>_c3: .......... _,_ D
Section C. Computation of Public Support Percentage
15 Public support percentage for 2016 (line 8, column (f) divided by line 13, column (f))........................... 15 !l-o f---+------!l--16 Public support percentage from 2015 Schedule A, Part Ill, line 15............................................. 16 o
Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2016 (line 10c, column (f) divided by line 13, column (f)).................... 17 !l-o
18 Investment income percentage from 2015 Schedule A, Part Ill, line 17 ........................................ ,__1_8---+------~%-
19a 33-1/3% support tests-2016. If the organization did not check the box on line 14, and line 15 is more than 33-1 /3%, and line 17
is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ........... _,_ D
b 33-1/3% support tests-2015. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and
line 18 is not more than 33-1/3%·, check this box and stop here. The organization qualifies as a publicly supported organization .... _,_ D
20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ............. _,_ D
BAA TEEA0403L 09/28116 Schedule A (Form 990 or 990-EZ) 2016
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 4 I Part IV I Supporting Organizations
(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections
A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete
Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes No
1 Are all of the organization's supported organizations listed by name in the organization's governing documents?
If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe
the designation. If historic and continuing relationship, explain. 1
2 Did the organization have any supported organization that does not have an IRS determination of status under section
509(a)(l) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(7) or (2). 2
3a Did the organization have a supported organization described in section 501 (c)(4), (5), or (6)? If 'Yes,' answer (b)
and (c) below. 3a
b Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and
satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization ----
made the determination. 3b
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) -----------
purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use. 3c
4a Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' and
if you checked 12a or 12b in Part I, answer (b) and (c) below. 4a
b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled
or supervised by or in connection with its supported organizations. 4b
c Did the organization support any foreign supported organization that does not have an IRS determination under
sections 501 (c)(3) and 509(a)(l) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that ---
all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c
Sa Did the organization add, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer (b)
and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported
organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
Sa amendment to the organizing document).
b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document? Sb
c Substitutions only. Was the substitution the result of an event beyond the organization's control? Sc
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one
or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of
the filing organization's supported organizations? If 'Yes,' provide detail in Part VI. 6
7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with ---·--------------"
regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ). 7
8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ). 8
9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons
as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(l) or (2))?
If 'Yes,' provide detail in Part VI. 9a
b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the ··---·-----
supporting organization had an interest? If 'Yes,' provide detail in Part VI. 9b
c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, ------ - ---
assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI. 9c
1 0a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding
certain Type II supporting organizations, and all Type Ill non-functionally integrated supporting organizations)? If 'Yes,'
answer 1 Ob below. 10a
b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings.) 10b
BAA TEEA0404L 09/28116 Schedule A (Form 990 or 990-EZ) 2016
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749
!Part IV I Supporting Organizations (continued)
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the
governing body of a supported organization?
b A family member of a person described in (a) above?
c A 35% controlled entity of a person described 'in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part VI.
Section B. Type I Supporting Organizations
1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint
or elect at least a majority of the organization's directors or trustees at all times during the tax year? If 'No,' describe in
Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities.
If the organization had more than one supported organization, describe how the powers to appoint and/or remove
directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any,
applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported organization(s)
that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such
benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the
supporting organization.
Section C. Type II Supporting Organizations
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees
of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
Section D. All Type Ill Supporting Organizations
1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the
organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax
year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the
organization's governing documents in effect on the date of notification, to the extent not previously provided?
2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported
organization(s) or (ii) serving on the governing body of a supported organization? If 'No,' explain in Part VI how
the organization maintained a close and continuous working relationship with the supported organization(s).
3 By reason of the relationship described in (2), did the organization's supported organizations have a significant
voice in the organization's investment policies and.in directing the use of the organization's income or assets at
all times during the tax year? If 'Yes,' describe in Part VI the role the organization's supported organizations played
in this regard.
Section E. Type Ill Functionally Integrated Supporting Organizations
1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).
a D The organization satisfied the Activities Test: Complete line 2 below.
b D The organization is the parent of each of its supported organizations. Complete line 3 below.
-
Page 5
Yes No
11a
11b
11c
Yes No
1
2
Yes No
1
Yes No
1
2
3
c D The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).
2 Activities Test. Answer (a) and (b) below. Yes No
-
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the
supported organization(s) to which the organization was responsive? If 'Yes,' then in Part VI identify those supported
organizations and explain how these activities directly furthered their exempt purposes, how the organization was
responsive to those supported organizations, and how the organization determined that these activities constituted
substantially all of its activities. 2a
)
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of
the organization's supported organization(s) would have been engaged in? if 'Yes,' explain in Part VI the reasons for
the organization's position that its supported organization(s) would have engaged in these activities but for the
organization's involvement. -2b
3 Parent of Supported Organizations. Answer (a) and (b) below.
a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of
each of the supported organizations? Provide details in Part Vt. 3a -
b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its
supported organizations? ff 'Yes,' describe in Part Vt the role played by the organization in this regard. 3b
BAA TEEA0405L 09/28/16 Schedule A (Form 990 or 990-EZ) 2016
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part Y I Type Ill Non-Functionally Integrated 509(aX3) Supporting Organizations
1 D Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See
instructions. All other Type Ill non-functionally integrated supporting organizations must complete Sections A through E.
Page 6
Section A -Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1
2 Recoveries of prior-year distributions 2
3 Other gross income (see instructions) 3
4 Add lines 1 through 3. 4
5 Depreciation and depletion 5
6 Portion of operating expenses paid or incurred for production or collection of gross
income or for management, conservation, or maintenance of property held for
production of income (see instructions) 6
7 Other expenses (see instructions) 7
8 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4). 8
Section B -Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short
tax year or assets held for part of year):
a Average monthly value of securities la
b Average monthly cash balances lb
c Fair market value of other non-exempt-use assets le
d Total (add lines 1 a, 1 b, and 1 c) 1d
e Discount claimed for blockage or other
factors (explain in detail in Part VI): \
2 Acquisition indebtedness applicable to non-exempt-use assets 2
3 Subtract line 2 from line ld. 3
4 Cash deemed held for exempt use. Enter 1-1 /2% of line 3 (for greater amount,
see instructions). 4
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5
6 Multiply line 5 by .035. 6
7 Recoveries of prior-year distributions 7
8 Minimum Asset Amount (add line 7 to line 6) 8
Section C -Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1
2 Enter 85% of line 1. 2
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3
4 Enter greater of line 2 or line 3. 4
5 Income tax imposed in prior year 5
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency
temporary reduction (see instructions). 6
7 D Check here if the current year is the organization's first as a non-functionally integrated Type Ill supporting organization
(see instructions).
BAA Schedule A (Form 990 or 990-EZ) 2016
TEEA0406L 09/28/16
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 7
IPartV I Type Ill Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D -Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations,
in exces? of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describ~ in Part VI). See instructions.
7 Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details
in Part VI). See instructions.
9 Distributable amount for 2016 from Section C, line 6
10 Line 8 amount divided by Line 9 amount
Section E -Distribution Allocations (see instructions)
(i) u d ,(ii), . (iii)
Excess n erd1stnbut1ons Distributable
Distributions Pre-2016 Amount for 2016
1 Distributable amount for 2016 from Section C, line 6
2 Underdistributions, if any, for years prior to 2016 (reasonable
cause required -explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2016:
a
b
c From 2013 ...............
d From 2014 ...............
e From 2015 ...............
f Total of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2016 distributable amount
i Carryover from 2011 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4 Distributions for 2016 from Section D,
line 7: $
a Applied to underdistributions of prior years
b Applied to 2016 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2016, if any.
Subtract lines 3g and 4a from line 2. For result greater than
zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2016. Subtract lines 3h and 4b
from line 1. For result greater than zero, explain in Part VI. See
instructions.
7 Excess distributions carryover to 2017. Add lines 3j and 4c.
8 Breakdown of line 7:
a .·.
b Excess from 2013 ....... .
c Excess from 2014 .......
d Excess from 2015 ....... '
·,
e Excess from 2016 ....... '
BAA Schedule A (Form 990 or 990-EZ) 2016
TEEA0407L 09/28/16
Schedule A (Form 990 or 990-EZ) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 8
I Part VI !Supplemental Information. Provide the explanations required by Part II, line_lO; Part 11, line 17a or 1 ?b;Part 11_1, line 1_2; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, lla, llb, and llc; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1;
Part IV, Section D, lines 2 and 3; Part IV, Section E, lines le, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line le; Part V,
Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information.
(See instructions.)
BAA TEEA0408L 09/28116 Schedule A (Form 990 or 990-EZ) 2016
Schedule B
(Form 990, 990-EZ,
or 990-PF) Schedule of Contributors
... Attach to Form 990, Form 990-EZ, or Form 990-PF.
0MB No. 1545-0047
2016
Department of the Treasury
Internal Revenue Service ... Information about Schedule B (Form 990, 990-EZ, 990-PF) and its instructions is atwww.irs.gov/form990.
Name of the organization
BUENA VISTA AUDUBON SOCIETY
Organization type (check one):
Filers of:
Form 990 or 990-EZ
Form 990-PF
Employer identification number
23-7292749
Section:
IB] 501 (c)( 3 ) (enter number) organization
D 4947(a)(l) nonexempt charitable trust not treated as a private foundation
D 527 political organization
D 501 (c)(3) exempt private foundation
D 4947(a)(l) nonexempt charitable trust treated as a private foundation
D 501 (c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501 (c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule D For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules IBJ For an organization described in section 501 (c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations
under sections 509(a)(l) and 170(b)(l)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that
received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i)
Form 990, Part VIII, line 1 h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
D For an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and Ill.
D For-an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than
$1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious,
charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization becay_se
it received nonexclUsively religious, charitable, etc., contributions totaling $5,000 or more during the year ...... ~ :;; _______ _
Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990, 990-EZ, or
990-PF), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF,
Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
<'
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0701 L 08/09/16
Schedule B (Form 990, 990-EZ, or 990-PF) (2016) Page 1 of 1 of Part I
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part I I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
Number
(b)
Name, address, and ZIP + 4
1 CALIFORNIA NATURAL RESOURCES AGENCY -----------------------------------------
(c)
Total
contributions
_1416 NINTH STREET, STE_1311 _________________ $ ___ .690,000.
(a)
Number
_SACRAMENTO, CA_95814 _____________________ _
(b)
Name, address, and ZIP + 4
2 THE MALK NATURE FUND -----------------------------------------
(c)
Total
contributions
9171 TOWNE CENTER DRIVE, #335 $ 215,359.
(a)
Number
----------------------------------
SAN DIEGO, CA 92122 --------------------------------------
(b)
Name, address, and ZIP + 4
(c)
Total
contributions
3 DEPARTMENT OF THE NAVY
(a)
Number
(a)
Number
J,TRATEGIC PLANNING SEC., 22165 _______________ $ _____ 788, 625.
_CAMP PENDLETON, CA_92055-5008 ______________ _
(b)
Name, addre~s, and ZIP + 4
~-------------------------------------
{b)
Name, address, and ZIP + 4
$
(c)
Total
contributions
(c)
Total
contributions
----------------------------------------
(a)
Number
$ ~------------------------------------------------
--------------------------------------
{b)
Name, address, and ZIP + 4
$
(c)
Total
contributions
(d)
Type of contribution
Person
Payroll
Noncash
!Kl
D
D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person
Payroll
Noncash
!Kl
D
D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person
Payroll
Noncash
!Kl
D
D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person
Payroll
Noncash
D
D
D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person
Payroll
Noncash
D
D
D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person
Payroll
Noncash
D
D
D
(Complete Part II for
noncash contributions.)
BAA TEEA0702L 08/09116 Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
Schedule B (Form 990, 990-EZ, or 990-PF) (2016) Page 1 to 1 of Part II
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part II I Noncash Property (see instructions). Use duplicate copies of Part 11 if additional space is needed.
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
Part I
BAA
(b)
Description of noncash property given
N/A -----------------------------------------
-----------------------------------------$
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
-------------------------------------------------------------
(b)
Description of noncash property given
,~
-----------------------------------------$
(b)
Description of noncash property given
-----------------------------------------
-----------------------------------------
(c)
FMV (or estimate)
(see instructions)
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(d)
Date received
-----------------------------------------$
~------------------------------------------------------------
(b)
Description of noncash property given
-----------------------------------------$
(b)
Description of noncash property given
~----------------------------------------
~----------------------------------------
-----------------------------------------$
(c)
FMV (or estimate)
(see instructions)
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(d)
Date received
-------------------------------------------------------------
(b)
Description of noncash property given
~----------------------------------------
-----------------------------------------$
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0703L 08/09/16
Schedule 8 (Form 990, 990-EZ, or 990-PF) (2016) Page 1 to 1 of Part Ill
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501 (c)(7), (8),
or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and
(a)
No. from
Part I
(a)
No. from
Part I
(a)
No. from
Part I
(a)
No. from
Part I
BAA
the following line entry. For organizations completing Part Ill, enter the total of exclusively religious, charitable, etc.,
contributions of $1_ ,000 or less for the year. (Enter this information once. See instructions.). . . . . . . . . . . ..,. $ ________ ..NlA
Use duplicate copies of Part Ill if additional space is needed.
(b)
Purpose of gift
(c)
Use of gift
PIA _____________________________________ _
(d)
Description of how gift is held
(e)
Transfer of gift
Transferee's name, address, and ZIP+ 4 Relationship of transferor to transferee
~----------------------------------~---------------------------
-----------------------------------~---------------------------
----------------------~------------~--------------------------
(b)
Purpose of gift
(c)
Use of gift
-----------------------------------------
-----------------------------------------
-----------------------------------------
(e)
Transfer of gift
(d)
Description of how gift is held
Transferee's name, address, and ZIP+ 4 Relationship of transferor to transferee
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
--------------------------------------------------------------
(e)
Transfer of gift
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
~----------------------------------~---------------------------
-----------------------------------~---------------------------
---------------------------------------------------------------
(b)
Purpose of gift
(c)
Use of gift
-----------------------------------------
-- - --- - - - - - - - - - - - - - --- - - --- - - - - - -,.-- - - - - -
-----------------------------------------
(d)
Description of how gift is held
(e)
Transfer of gift
Transferee's name, address, and ZIP+ 4 Relationship of transferor to transferee
~-----------------------------------------------~--------------
Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0704L 08/09/16
SCHEDULED
(Form 990)
Supplemental Financial Statements 0MB No. 1545-0047
.. Complete if the organization answered 'Yes' on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b .
.. Attach to Form 990.
2016
Department of the Treasury
I nterna[ Revenue Service .. Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990. Open to Public
Inspection
Name of the organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part 1 I Organizations Maintaining Donor Advised Funds or other Similar Funds or Accounts.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ................
2 Aggregate value of contributions to (during year) .......
3 Aggregate value of grants from (during year} ..... ....
4 Aggregate value at end of year .............
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control? ............... ·. . . . . . . . . . . . D Yes D No
6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D Yes D No
I Part II I Conservation Easements.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 7.
1 Purpose(s) of conservation easements held by the organization (check all that apply).
§ Preservation of land for public use (e.g., recreation or education) D Preservation of a historically important land area
Protection of natural habitat D Preservation of a certified historic structure
Preservation of open space
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the
last day of the tax year.
Held at the End of the Tax Year
a Total number of conservation easements ................................................ . 2a
b Total acreage restricted by conservation easements ......................................... . 2b
c Number of conservation easements on a certified historic structure included in (a) ............ . 2c
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic
structure listed in the National Register ..................................................... . 2d
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year ..
4 Number of states where property subject to conservation easement is located .-
5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations,
and enforcement of the conservation easements it holds?........................................... OYes D No
6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year ..
7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
.. $ --------
8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(8)(i)
and section 170(h)(4)(B)(ii)? ................................................................................ OYes
9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements. I Part Ill j Organizations Maintaining_ Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 8.
1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide,
in Part XIII, the text of the footnote to its financial statements that describes these items.
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the
following amounts relating to these items:
(i) Revenue included on Form 990, Part VIII, line 1 ........................................................ .,._ $ --------(ii) Assets included in Form 990, Part X .................................................................. .,._ $ --------
2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following
amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenue included on Form 990, Part VIII, line 1. ........................................................... .,._ $
b Assets included in Form 990, Part X ...................................................................... .,._ $--------
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA3301 L 08/15/16 Schedule D (Form 990) 2016
Schedule D (Form 990) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 2
!Part Ill I Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a § Public exhibition
b Scholarly research
c Preservation for future generations
d D Loan or exchan.ge programs
e D Other
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. .
5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets D D
to be sold to raise funds rather than to be maintained as part of the organization's collection?.................... Yes No
!Part IV I Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' on Form 990, Part IV,
line 9, or reported an amount on Form 990, Part X, line 21.
1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X? ........................................................................................ D Yes
b If 'Yes,' explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ........................................................................ . 1 C
d Additions during the year .................................................................. . 1 d
e Distributions during the year ............................................................... . 1 e
f Ending balance ........................................................................... . 1 f
2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial ac
b If 'Yes,' explain the arrangement in Part XIII. Check here if the explanation has been provided o
count liability? ..... LJ Yes ~ No
n Part XIII. ....................
IPartV I Endowment Funds. Complete if the or 1anization answered 'Yes' on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back
1 a Beginning of year balance ...... 66,757. 0. 0.
b Contributions .................. 254,759.
c Net investment earnings, gains, 19,524. and losses ........ .... .... . ...
d Grants or scholarships .........
e Other expenditures for facilities
and programs .................
f Administrative expenses ......
g End of year balance ......... 341,040. 66,757. 0.
2 Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as:
a Board designated or quasi-endowment .,.
b Permanent endowment .,. 5!-0
c Temporarily restricted endowment .,. ______ %
The percentages on lines 2a, 2b, and 2c should equal 100%.
5!-0
3 a Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:
0.
0.
0.
(i) unrelated organizations .................................. , ................................................. .
(ii) related organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......................................... .
b If 'Yes' on line 3a(ii), are the related organizations listed as required on Schedule R? ............................. .
4 Describe in Part XIII the intended uses of the organization's endowment funds.
!Part VI I Land, Buildings, and Equipment.
(e) Four years back
0.
0.
Yes No
3a(i) X
3a(ii) X
3b
Complete if the organization answered 'Yes' on Form 990, Part IV, line l la. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (b) Cost or other (c) Accumulated (d) Book value
(investment) basis (other) depreciation
1 a Land ................................ ...... 3 163,446. 3,163,446 .
b Buildings ............................... . .. 452,039. 91,637. 360,402 .
c Leasehold improvements ............... ....
d Equipment ................................ 4,391. 2,478. 1,913.
e Other ..................................... 67,332. 63,677. 3,655.
Total. Add lines la through le. (Column (d) must equal Form 990, Part X, column (B), line 70c.) ........... .......... ~ 3,529,416 .
BAA Schedule D (Form 990) 2016
TEEA3302L 08/15/16
Schedule D (Form 990) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749 Page 3
!Part VII I Investments -other Securities.
C I "f h . f d 'Y F omo ete 1 t e oraaniza 10n answere es on orm
(a) Description of security or category (including name of security) (b) Book value
(1) Financial derivatives ................................
(2) Closely-held equity interests .........................
(3) Other ----------------------(A) ---------------------------(B) ---------------------------(C) ---------------------------(D) ---------------------------(E) ---------------------------(F) ---------------------------(G) ---------------------------(H) ---------------------------(I) ---------------------------Total. (Column (b) must equal Form 990, Part X, column (BJ line 12.) ... ...
' a ' line
N/A
990 P rt IV 11 b See Form 99 0, Part X, line
(c) Method of valuation: Cost or end-of-year market value
12.
I Part VIII I lnvestme11ts -Progr~m ~elated. I I N./A
' Complete 1f the organization answered Yes on Form 990, Part IV, line l lc. See Form 990, Part X line 13
(a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (bl musteaual Form 990 PartX, column (BJ line 13.l .. .,.
I Part IX I Other Ass~ts. I I N/A Complete 1f the organization answered Yes on Form 990, Part IV, line l ld. See Form 990, Part X, line 15.
(a) Description {b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, column (B) line 15.). ................................. ... ............
IPartX I Other Ljabilities. I I Complete 1f the organ1zat1on answered Yes on Form 990, Part IV, line 11 e or 11f See Form 990, Part X, line 25
(a) Description of liability (b) Book value
(1) Federal income taxes
(2) SALES TAX PAYABLE 325. I
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11) ,-
Total. (Column (b) must equal Form 990, Part X, column (B) line 25.) ...... ... 325.
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain
tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ...................................................... D
BAA TEEA3303L 08/15/16 Schedule D (Form 990) 2016
Schedule D (Form 990) 2016 BUENA VISTA AUDUBON SOCIETY 23-7292749
!Part XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. N/A
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ............................. ..... 1
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments ....................... .......... 2a
b Donated services and use of facilities ........................ ...... . . .. . .. ... 2b
c Recoveries of prior year grants ............................. . ..... ........... 2c
d Other (Describe in Part XIII.) .. .. .... ... ..... ... .... ... ..... .. ............... 2d
e Add lines 2a through 2d ..................... ................. .. . .. ................ . . . . . . . . . . . . ......... 2e
3 Subtract line 2e from line 1 ...... ...................................... . .. . ... . . ..... . ....... . .......... 3
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .............. 4a
b Other (Describe in Part XIII.) ................................................ 4b
c Add lines 4a and 4b. ... .................. -········ ................................. . . . . . . ' . . . . . . . . . . . . 4c
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 72.). ......................... .. 5
I Part XII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. N/A
Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ............................................ .
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ...................... . 2a
b Prior year adjustments ........... . 2b
c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 c >------<,__ ______ ___,
d Other (Describe in Part XIII.)................................................ 2d f------,,__ ______ ___,
e Add lines 2a through 2d ................................................................................ . 2e
3 Subtract line 2e from line 1 .......................................................... . 3
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b.............. 4a
b Other (Describe in Part XIII.)............................................. i---4""'b:-+-----------,
c Add lines 4a and 4b. .................................................................................. . 4c
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 78.) .......................... . 5
!Part XIII I Supplemental Information.
Provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill, lines la and 4; Part IV, lines lb and 2b; Part V,
Page 4
line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
BAA Schedule D (Form 990) 2016
TEEA3304L 08/15/16
SCHEDULEO
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
>-Attach to Form 990 or 990-EZ.
>-Information about Schedule O (Form 990 or 990-EZ) and its instructions is
at www.irs.gov/form990.
0MB No. 1545-0047
2016
Open to Public
Inspection
Name of the organization
BUENA VISTA AUDUBON SOCIETY I Employer identification number
23-7292749
FORM 990, PART VI, LINE 11 B -FORM 990 REVIEW PROCESS
DESIGNATED OFFICERS AND BOARD MEMBERS REVIEW FORM 990 PRIOR TO FILING
FORM 990, PART VI, LINE 19-OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE
THE EXEMPT APPLICATION AND COPIES OF FORM 990 ARE AVAILABLE UPON WRITTEN REQUEST TO
THE ORGANIZATION'S ADDRESS OF RECORD
FORM 990, PART IX, LINE 24E
OTHER EXPENSES
(A) (B) (C) (D)
PROGRAM MANAGEMENT
TOTAL SERVICES & GENERAL FUNDRAISING
ADVOCACY COSTS 2,465. 2,465.
ANNUAL APPEAL 190. 190. BANK SERVICE CHARGES 416. 416.
BUILDING SUPPLIES 736. 147. 589. BULK MAILING PERMIT 215. 215.
CHRISTMAS BIRD COUNT 249. 249.
CREDIT CARD FEES 783. 783. EDUCATION & PROGRAM COSTS 1,004. 1,004.
FILING FEES 160. 160.
FIRE EXTINGUISHERS 270. 54. 216. FUNDRAISING MAILING SUPPLIES 1,253. 1,253.
GIFTS 1,230. 1,230.
GROUNDS MAINTENANCE 169. 34. 135. PEST CONTROL 340. 68. 272.
PO BOX RENT 228. 228. POSTAGE AND SHIPPING 2,916. 2,916.
PROGRAM & EVENT SUPPLIES 300. 300.
PROGRAM SUPPLIES 31. 31. PROPERTY TAXES
REFRESHMENTS 257. 257.
SECURITY 396. 396. SMALL EQUIPMENT 130. 130.
SPEAKER FEES 1/200. 1,200.
TELEPHONE 2,832. 2,832.
UTILITIES-GAS & ELECTRIC 3,083. 1,542. 1,541.
VOLUNTEER COSTS 455. 455.
VOLUNTEER LUNCHEON 306. 306. WEBSITE 361. 361.
TOTAL$ 21,975. $ 17,370. $ 2,913. $ 1,692.
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA4901 L 08/16/16 Schedule O (Form 990 or 990-EZ) (2016)
6/30/17 2016 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE1 BUENA VISTA AUDUBON SOCIETY 23-7292749 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT Jll.Q._ DESCf:ller1m1 llCQlllf:lED SOID BllSIS ...eGL...Billill.S_ llllOW se DEEf:l DEef:l .RE.lll.lCL BllSIS DEef:l MEIHOD llEE. _f:lllIT_ f"ll'PR FORM 990/990-PF BUILDINGS 1 BUILDING 6/15/89 77,430 77,430 62,558 S/L MM 31.5 .03175 2,458 7 ADA IMPROVEMENTS 6/25/10 38,014 38,014 5,891 S/L MM 39 .02564 975 15 NATURE TRAIL UPGRADES 4/01/13 13,353 13,353 1,097 S/L MM 39 .02564 342 18 OBSERVATION DECK 3/07 /15 294,305 294,305 9,750 S/L MM 39 .02564 7,546 19 CENTER REMODEL 2/19/16 5,437 5,437 52 S/L MM 39 .02564 139 21 KIOSK & SIDING 2/19/16 23,500 23,500 226 S/L MM 39 .02564 603 ----TOTAL BUILDINGS 452,039 0 0 0 0 0 452,039 79,574 12,063 COMPUTER EQUIP 3 DIGITAL PROJECTR & LAPTOP 10/14/04 2,000 2,000 2,000 200DB HY 5 0 8 COMPUTER & PRINTER 3/24/10 2,391 2,391 2,391 200DB HY 5 0 13 HP PRINTER 6/07 /12 140 140 126 200DB MQ 5 .09580 14 14 COMPUTER 8/10/12 439 439 363 200DB HY 5 .11520 51 16 PROJECTOR 1/14/15 380 380 198 200DB HY 5 .19200 73 17 TV 3/13/15 230 230 120 200DB HY 5 .19200 44 ----TOTAL COMPUTER EQUIP 5,580 0 0 0 0 0 5,580 5,198 182 FURNITURE AND FIXTURES 4 FURNITURE & FIXTURES VARIOUS 24,853 24,853 25,753 200DB HY 7 0 9 EXHIBITS-COYOTE 1/15/10 1,062 1,062 1,016 200DB HY 7 .04460 46 10 EXHIBITS-RATTLESNAKE 3/01/10 328 328 312 200DB HY 7 .04460 16 11 LIGHT FIXTURES 7 /23/10 1,197 1,197 1,037 200DB HY · 7 .08930 107
6/30/17 2016 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE2 BUENA VISTA AUDUBON SOCIETY 23-7292749 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT J'1Q._ DESCRIPTION ACQI IIRFD SQID BASIS J:CL ...llilN.IJ.S.. Al·I aw SP DEPR DEPR ..RE.D.llCL BASIS DEPR METHOD ll£E. ...BAIL C\CDD 12 SHELVING 8/12/10 1,253 1,253 1,085 200DB HY 7 .08930 112 20 SUMP PUMP 3/25/16 673 673 96 200DB HY 7 .24490 165 -- --TOTAL FURNITURE AND FIXTURE 29,366 0 0 0 0 0 29,366 29,299 446 LAND -22 LAND 1 /08/16 1,567,914 1,567,914 0 23 LAND ACQ COSTS-CHEATAM 6/30/16 6,409 6,409 0 24 LAND -CHEATHAM 6/30/17 1,589,123 1,589,123 0 ----TOTAL LAND 3,163,446 0 0 0 0 0 3,163,446 0 0 MISCELLANEOUS 5 SIGN VARIOUS 4,752 4,752 4,752 200DB HY 7 0 ----TOTAL MISCELLANEOUS 4,752 0 0 0 0 0 4,752 4,752 0 TRAIL CONNECTORS 6 TRAIL CONNECTORS 7 /01/09 25,949 12,975 12,974 6,462 150DB HY 15 .05900 765 ----TOTAL TRAIL CONNECTORS 25,949 0 0 0 12,975 0 12,974 6,462 765 TRAIL DESIGN 2 NATURE TRAIL DESIGN 7 /01/03 6,076 6,076 6,076 150DB HY 15 .05900 0 ----TOTAL TRAIL DESIGN 6,076 0 0 0 0 0 6,076 6,076 0 ----TOTAL DEPRECIATION 3,687,208 0 0 0 12,975 0 3,674,233 131,361 13,456
6/30/17 2016 FEDERAL BOOK DEPRECIATION SCHEDULE PAGE3 BUENA VISTA AUDUBON SOCIETY 23-7292749 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT Jill... DESCRIPTION ACQI IIREQ SQID BASIS J:CL _8_0_NUS_ Al I aw SP DEPR DEPR ..RE.Dl.lC.I.. BASIS DEPR M ETHQ D .LlEE. _RAIL r1,DD GRAND TOTAL DEPRECIATION 3,687,208 0 0 0 12,975 0 3,674,233 131,361 13,456 = "
ELECTRONICALLY FILED:
FORM 199 -2016 CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION
RETURN WILL BE ELECTRONICALLY FILED UPON RECEIPT OF A SIGNED FORM
8453-EO.
PAYMENT:
THERE IS A BALANCE DUE OF $10.
FORM TO FILE:
FORM 3586 -PAYMENT VOUCHER FORE-FILED RETURNS
WHERE TO FILE:
FRANCHISE TAX BOARD
P.O. BOX 942857
SACRAMENTO, CA 94257-0531
WHEN TO FILE:
AS SOON AS POSSIBLE.
FORM TO FILE:
FORM RRF-1 -REGISTRATION/RENEWAL FEE REPORT TO ATTORNEY GENERAL OF
CALIFORNIA
SIGNATURE:
SIGN AND DATE FORM RRF-1.
PAYMENT:
THERE IS A FEE DUE OF $150 WHICH IS PAYABLE BY NOVEMBER 15, 2017.
ATTACH A CHECK OR MONEY ORDER FOR THE FULL AMOUNT PAYABLE TO "ATTORNEY
GENERAL'S REGISTRY OF CHARITABLE TRUSTS" AND WRITE THE CALIFORNIA
CHARITY REGISTRATION NUMBER ON THE PAYMENT.
WHEN TO FILE:
ON OR BEFORE NOVEMBER 15, 2017.
WHERE TO FILE:
REGISTRY OF CHARITABLE TRUSTS
P.O. BOX 903447
SACRAMENTO, CA 94203-4470
059
Date Accepted DO NOT MAIL THIS FORM TO THE FTB
TAXABLE YEAR California e-file Return Authorization for FORM
2016 Exempt Organizations 8453-EO
Exempt Organization name Identifying number
BUENA VISTA AUDUBON SOCIETY 23-7292749
Part I Electronic Return Information (whole dollars only)
1 Total gross receipts (Form 199, line 4).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1,812,086.
2 Total gross income (Form 199, line 8) ................. , ................................................... 2 1,811,475.
3 Total expenses and disbursements (Form 199, Line 9) ..................................................... 3 113,150.
Part II Settle Your Account Electronically for Taxable Year 2016
4 D Electronic funds withdrawal 4a Amount 4b Withdrawal date (mm/dd/yyyy)
Part Ill Banking Information (Have you verified the exempt organization's banking information?)
5 Routing number
6 Account number 7 Type of account: D Checking D Savings
Part IV Declaration of Officer
I authorize the exempt organization's account to be settled as designated in Part II. If I check Part 11, Box 4, I authorize an electronic funds
withdrawal for the amount listed on line 4a.
Under penalties of perjury, I declare that I am an officer of the above exempt organization and that the information I provided to my electronic
return originator (ERO), transmitter, or intermediate service· provider and the amounts in Part I above agree with the amounts on the
corresponding lines of the exempt organization's 2016 California electronic return. To the best of my knowledge and belief, the exempt
organization's return is true, correct, and complete. If the exempt organization is filing a balance due return, I understand that if the Franchise
Tax Board (FTB) does not receive full and timely payment of the exempt organization's fee liability, the exempt organization will remain liable
for the fee liability and all applicable interest and penalties. I authorize the exempt organization return and accompanying schedules and
statements be transmitted to the FTB by the ERO, transmitter, or intermediate service provider. If the processing of the exempt organization's
return or refund is delayed, I authorize the FTB to disclose to the ERO or intermediate service provider, the reason(s) for the delay.
Sign
Here ----------------~-----Signature of officer Date
~ TREASURER
Tit I e
Part V Declaration of Electronic Return Originator (ERO) and Paid Preparer. see instructions.
I declare that I have reviewed the above exempt organization's return and that the entries on form FTB 8453-EO are complete and correct to
the best of my knowledge. (If I am only an intermediate service provider, I understand that I am not responsible for reviewing the exempt
organization's return. I declare, however, that form FTB 8453-EO accurately reflects the data on the return.) I have obtained the organization
officer's signature on form FTB 8453-EO before transmitting this return to the FTB; I have provided the organization officer with a copy of all
forms and information that I will file with the FTB, and I have followed all other requirements described in FTB Pub. 1345, 2016 e-file ljandbook
for Authorized e-file Providers. I will keep form FTB 8453-EO on file for four years from the due date of the "return or four years from the date
the exempt organization return is filed, whichever is later, and I will make a copy available to the FTB upon request. If I am also the paid
preparer, under penalties of perjury, I declare that I have examined the above exempt organization's return and accompanying schedules and
statements, and to the best of my knowledge and belief, they are true, correct, and complete. I make this declaration based on all information
of which I have knowledge.
ERO
Must
Sign
ERO's .._
signature ,.. KURT FILIPOVITCH
Firm's name (or yours .._ FILIPOVITCH & CO·
ilde;:;;mployed) and ,, 5 8 0 0 ARMADA DRIVE,
CARLSBAD
I Date
SUITE 290
ICheck if also paid
preparer I Check if I ERO's PTIN Q9 !~1
ployed Q9 P00053413
FEIN
37-1747749
CA ZIPCode 92008-4611
Under penalties of perjury, I declare that I have examined the above organization's return and accompanying schedules and statements, and to the best of my knowledge and belief, they
are true, correct, and complete. I make this declaration based on all information of which I have knowledge.
Paid
Preparer
Must
Sign
Paid
preparer's ~
signature
Firm's name
(or yours if self·
:rcfr~lsed) and
For Privacy Notice, get FTB 1131 ENG/SP.
CAEA7DD1L 12/01116
Date
Check if seJf.
employed D
FEIN
ZIP code
Paid preparer's PTIN
FTB 8453-EO 2016
Voucher at bottom of page. •
DO NOT MAIL A PAPER COPY OF THE CORPORATE OR EXEMPT ORGANIZATION
TAX RETURN WITH THE PAYMENT VOUCHER.
WHERE TO FILE:
If the amount of payment is zero, do not mail this voucher.
Using black or blue ink, make check or money order payable to the
'Franchise Tax Board.' Write the corporation number or FEIN and
'2016 FTB 3586' on the check or money order. Detach voucher below.
Enclose, but do not staple, payment with voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
WHEN TO FILE: Corporations -File and Pay by the 15th day of the 4th month following the
close of the taxable year.
S corporations -File and Pay by the 15th day of the 3rd month following the
close of the taxable year.
Exempt organizations -File and Pay by the 15th day of the 5th month following
the close of the taxable year.
When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended
to the next business day.
Due to the federal Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments
mailed or submitted on April 18, 2017, will be considered timely.
ONLINE SERVICES: Corporations can make payments online with Web Pay for Businesses. Corporations
can make an immediate payment or schedule 'payments up to a year in advance. Go
to fib.ca.gov for more information.
___ DETACH HERE ___________ IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER ___________ DETACH HERE __ _
CAUTION: You may be required to pay electronically, see instructions.
TAXABLE YEAR
2016
Payment Voucher for Corporations and
Exempt Organizations e-filed Returns
1041554 BUEN 23-7292749 000000000000
TYB 07-01-16 TYE 06-30-17
BUENA VISTA AUDUBON SOCIETY
SANDRA MCMULLEN
PO BOX 480
OCEANSIDE CA 92049-0480
760 439 2473
CALIFORNIA FORM
3586 (e-file)
16 FORM 3
AMOUNT OF PAYMENT 10.
• 059 6181166 CACA1201L 12/15/16 FTB 3586 2016 •
TAXABLE YEAR
2016 California Exempt Organization
Annual Information Return
Calendar Year 2016 or fiscal year beginning (mm/dd/yyyy) 7 / O 1 / 2 O 16 , and ending (mm/dd/yyyy)
• FORM
199
6/30/2017 ·
Corporation/Organization name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
Additional information. See instructions. FEIN
23-7292749
Street address (suite or room) PMB no.
P.O. BOX 480
City State Zip code
OCEANSIDE CA 92049-0480
Foreign country name Foreign province/state/county Foreign postal code
A First Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... 0Yes ~No J If exempt under R& TC Section 23701 d, has the
B Amended Return .................................. • 0Yes ~No organization engaged in political activities?
• 0Yes ~No
0Yes ~No
See instructions .............................. ..
C IRC Section 4947(a)(l) trust ...........................
D Final Information Return? K Is the organization exempt under R&TC Section 23701 g? ... 0Yes ~No • D Dissolved • D Surrendered (Withdrawn) • D Merged/Reorganized • If 'Yes,' enter the gross receipts from
Enter date (mm/dd/yyyy) • nonmember sources ..................... $
E Check accounting method: L If organization is exempt under R& TC Section 23701 d
1 ~ Cash 2 D Accrual 3 D Other and meets the filing fee exception, check box. .o F Federal return filed? 1 • D 990T 2 • D 990-PF 3 • D Sch H (990) No filing fee is required ..........................
4 D Other 990 series M Is the organization a Limited Liability Company? ......... • 0Yes ~No
G Is this a group filing? See instructions .................. • 0Yes ~No N Did the organization file Form 100 or Form 109 to report
0Yes ~No taxable income?. ................................ •
H Is this organization in a group exemption?. ................. 0Yes ~No 0 Is the organization under audit by the IRS or has the IRS
0Yes ~No If 'Yes,' what is the parent's name? audited in a prior year? ........................... •
p Is federal Form 1023/1024 pending? ................... 0Yes 0No
I Did the organization have any changes to its guidelines Date filed with IRS
not reported to the FTB? See instructions ................ • 0Yes ~No CACAll12L 11130/16
Part I Complete Part I unless not required to file this form. See General Instructions B and C.
1 Gross sales or receipts from other sources. From Side 2, Part II, line 8 ..................... • 1 46,957.
2 Gross dues and assessments from members and affiliates ................................. • 2
Recetts an 3 Gross contributions, gifts, grants, and similar amounts received ............ SEE .. S.CH •.. B. • 3 1,765,129.
Revenues 4 Total gross receipts for filing requirement test. Add line 1 through line 3.
This line must be completed. If the result is less than $50,000, see General Instruction B ... • 4 1,812,086.
5 Cost of goods sold ......................................... • I 5 I 611.
6 Cost or other basis, and sales expenses of assets sold ....... • I 6 I
7 Total costs. Add line _5 and line 6 ......................................................... 7 611.
8 Total gross income. Subtract line 7 from line 4 ............................................ • 8 1,811,475.
9 Total expenses and disbursements. From Side 2, Part II, line 18 ........................... • 9 113,150. Expenses
10 Excess of receipts over expenses and disbursements. Subtract line 9 from line 8 ........... • 10 1,698,325.
11 Total payments ......................................................................... • 11
12 Use tax. See General Instruction K ....................................................... • 12
13 Payments balance. If line 11 is more than line 12, subtract line 12 from line 11 ............. • 13
Filing 14 Use tax balance. If line 12 is more than line 11, subtract line 11 from line 12 ............... • 14
Fee 15 Filing fee $10 or $25. See General Instruction F ............................................ 15 10.
16 Penalties and Interest. See General Instruction J. ........................................... 16
17 Balance due. Add line 12, line 15, and line 16. Then subtract line 11 from the result ......................... @ 17 10.
Sign Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here Signature ~ !Title Date • Telephone
of officer TREASURER 760 439 2473
!Date Check if • PTIN
Preparer's ~ self-.... ~ P00053413 Paid signature KURT FILIPOVITCH . employed
Preparer's FILIPOVITCH & co. • FEIN
Use Only Firm's name (or yours, if ~ 5800 ARMADA DRIVE, SUITE 290 37-1747749
:~~-:;rcfr~f;d) CARLSBAD, CA 92008-4611 • Telephone
760 602 8200
May the FTB discuss this return with the preparer shown above? See instructions ........ ............ • IXI Yes I I No
• 059 3651164 Form 199 Cl 2016 Side 1 •
BUENA
Part II
VISTA AUDUBON SOCIETY • 23-7292749
Receipts
from
Other
Sources
Organizations with gross receipts of more than $50,000 and private foundations
regardless of amount of gross receipts -complete Part II or furnish substitute information.
1 Gross sales or receipts from all business activities. See instructions .............. .
2 Interest ............................................................................ .
3 Dividends. ......................................................................... .
• • •
2
3
4 Gross rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 4
5 Gross royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 5
6 Gross amount received from sale of assets (See instructions). . . . . . . . . . . . . . . . . . . • 6
4,116.
24,103 .
7 Other income. Attach schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$~.I<;: .. $'.:i:J:i'.J;~J:1~.N'.L' .. ;L_ • 7 18, 7 3 8 . f----1--------'----8 Total gross sales or receipts from other sources. Add line 1 through line 7. Enter here and on Side 1, Part I, line 1 . . . . . . 8 4 6, 9 5 7 .
9 Contributions, gifts, grants, and similar amounts paid. Attach schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 9 f----1----------10 Disbursements to or for members ......................................................... • 10
11 Compensation of officers, directors, and trustees. Attach schedule .......... ?l?;E ... :ffMT .. 2. • f--1-1--+-------0-.
Expenses
and
Disburse-
ments
12 Other salaries and wages..................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • _1_2--+ ____ 2_5__,,'--3-'-9_7--'--.
13 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • f--13--1---______ 2....:5__;_.
14 Taxes ................................................................................... • f--14 ______ 2---'-'-'-0--'3..c:2:...c.~
15 Rents ................................................................................... • 15 l--+---------16 Depreciation and depletion (See instructions) .............................................. • 16 13,456.
17 Other Expenses and Disbursements. Attach schedule ............... $~.r:: .. $'.:i:l:i'.:i:~J:1~.N?:'.. ~ • 1-1-7--1-----7-2~,~2-4_0_.
18 Total expenses and disbursements. Add line 9 through line 17. Enter here and on Side 1, Part I, line 9. . . . . . . . . . . 18 113 • 15 0 .
Schedule L Balance Sheet Beginning of taxable year End of taxable year
Assets (a) (b) (c) (d)
1 Cash ..... . . . . . . . . . . . . . . . . . . . . . -. . . . . . . . . . 117,696. • 142,483.
2 Net accounts receivable .............. ......... •
3 Net notes receivable .......................... •
4 Inventories ................................ 3,158. • 3,486.
5 Federal and state government obligations .......... •
6 Investments in other bonds . ... . ... . .. . ... . ... . •
7 Investments in stock ................ J=>'.r:M'.r: .. 4 514,119. • 714,539.
8 Mortgage loans ............................. : •
9 Other investments. Attach schedule ...... .... .... ' •
10 a Depreciable assets ................. . .. ... .... 523,762. 523,762 .
b Less accumulated depreciation .................. 144,336. 379,426. 157,792. 365,970.
11 Land ..................................... 1,574,323. • 3,163,446.
12 Other assets. Attach schedule ............... .... 50,000. •
13 Tota I assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ' 2,638,722. 4,389,924.
Liabilities and net worth
14 Accounts payable ............................ •
15 Contributions, gifts, or grants payable ............. •
16 Bonds and notes payable ...................... •
17 Mortgages payable ........................... •
18 Other liabilities. Attach schedule .......... i,Tl'1 .. 5 1,217. 325. ...
19 Capital stock or principal fund .................. I, 2,637,505. • 4,389,599.
20 Paid-in or capital surplus. Attach reconciliation ...... ! •
21 Retained earnings or income fund ................ •
22 Total liabilities and net worth ................. 2,638,722. 4,389,924.
Schedule M-1 Reconciliation of income per books with income per return
Do not complete this schedule if the amount on Schedule L, line 13, column (d), is less than $50,000.
1 Net income per books ............. .......... • 1,698,325 • 7 Income recorded on books this year not included
2 Federal income tax .......................... • in this return. Attach schedule ............ •
3 Excess of capital losses over capital gains ..... .. • 8 Deductions in this return not charged
4 Income not recorded on books this year. against book income this year.
Attach schedule ........ .................... • Attach schedule ....................... •
5 Expenses recorded on books this year not deducted 9 Total. Add line 7 and line 8 ....... .......
in this return. Attach schedule ................. • 10 Net income per return.
6 Total. Add line 1 through line 5 ................. 1,698,325. Subtract line 9 from line 6 .......... 1,698,325.
• Side 2 Form 199 Cl 2016 059 3652164 CACA l 112L 11 /30/16 •
Schedule B
(Form 990, 990-EZ,
or 990-PF)
CALIFORNIA COPY
Schedule of Contributors
~ Attach to Form 990, Form 990-EZ, or Form 990-PF.
0MB No. 1545-0047
2016
Department of the Treasury
Internal Revenue Service ~ Information about Schedule B (Form 990, 990-EZ, 990-PF) and its instructions is atwww.irs.gov/form990.
Name of the organization
BUENA VISTA AUDUBON SOCIETY
Organization type (check one):
Filers of:
Form 990 or 990-EZ
Form 990-PF0
Employer identification number
23-7292749
Section:
IB] 501 (c)( 3 ) (enter number) organization
D 4947(a)(l) nonexempt charitable trust not treated as a private foundation
D 527 political organization
D 501 (c)(3) exempt private foundation
D 4947(a)(l) nonexempt charitable trust treated as a private foundation
D 501 (c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501 (c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
IB] For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules D For an organization described in section 501 (c)(3) filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations
under sections 509(a)(l) and 170(b)(l)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that
received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i)
Form 990, Part VIII, line 1 h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
D For an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals. Complete Parts I, 11, and Ill.
D For an organization described in section 501 (c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than
$1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious,
charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization becay_se
it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ...... .,.. :;; _______ _
Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990, 990-EZ, or
990-PF), but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF,
Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).
BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990-EZ, or 990-PF. Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0701 L 08/09/16
Schedule B (Form 990, 990-EZ, or 990-PF) (2016) Page 1 of 1 of Part I
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part I I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) (b)
Number Name, address, and ZIP + 4
1 RINCON BAND OF INDIANS ---~-------------------------------------
33750 VALLEY CENTER RD -----~----------------.---------------
_JALLEY CENTER, CA 92082 ___________________ _
(a) (b)
Number Name, address, and ZIP + 4
2 DIANE & DENNIS NYGAARD -----------------------------------------
(a)
Number
3
)020 NIGHTHAWK WAY _______________________ _
_OCEANSIDE, CA 92056 ______________________ _
(b)
Name, address, and ZIP + 4
J::ALIFORNIA NATURAL RESOURCES AGENCY __________ _
$
$
(c)
Total
contributions
5,000. ------
(c)
Total
contributions
7,260. ------
(c)
Total
contributions
1416 NINTH STREET, STE 1311 $ 690,000.
(a)
Number
-----------------------------
SACRAMENTO, CA 95814 ~------------------------------------
(b)
Name, address, and ZIP + 4
(c)
Total
contributions
4 THE MALK NATURE FUND ---~-------------------------------------
(a)
Number
5
(a)
Number
9171 TOWNE CENTER DRIVE, #335 $ 215,359. ~ -------------------------------
~SAN DIEGO, CA 92122 ______________________ _
(b)
Name, address, and ZIP + 4
pEPARTMENT OF THE NAVY ________ _
(c)
Total
contributions
_$TRATEGIC PLANNING SEC., 22165 _______________ $ _____ 788, 625.
_CAMP PENDLETON, CA_92055-5008 ______________ _
(b)
Name, address, and ZIP + 4
--------------------------------------
~-------------------------------------
$
(c)
Total
contributions
(d)
Type of contribution
Person [R]
Payroll D
Noncash D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person [R]
Payroll D
Noncash D
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person [R]
Payroll 0
Noncash 0
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person [R]
Payroll 0
Noncash 0
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person [R]
Payroll 0
Noncash 0
(Complete Part II for
noncash contributions.)
(d)
Type of contribution
Person 0
Payroll 0
Noncash 0
(Complete Part II for
noncash contributions.)
BAA TEEA0702L 08/09/16 Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
Schedule B (Form 990, 990-EZ, or 990-PF) (2016) Page 1 to 1 of Part II
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
I Part II I Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
Part I
(a) No.
from
, Part I
(a) No.
from
Part I
(a) No.
from Part I
BAA
(b)
Description of noncash property given
FIA _____________________________________ _
$ -----------------------------------------
(b)
Description of noncash property given
-----------------------------------------
-----------------------------------------
-----------------------------------------$
(c)
FMV (or estimate)
(see instructions)
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(d)
Date received
-------------------------------------------------------------
(b)
Description of noncash property given
-----------------------------------------$
(b)
Description of noncash property given
~----------------------------------------
~----------------------------------------
(c)
FMV (or estimate) -(see instructions)
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
(d)
Date received
~----------------------------------------$
~------------------------------------------------------------
(b)
Description of noncash property given
-----------------------------------------$
(b)
Description of noncash property given
-----------------------------------------
---------------------·-------------------
-----------------------------------------$
(c)
FMV (or estimate)
(see instructions)
(c)
FMV (or estimate)
(see instructions)
(d) .
Date received
(d)
Date received
-------------------------------------------------------------
Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0703L 08/09/16
Schedule B (Form 990, 990-EZ, or 990-PF) (2016) Page 1 to 1 of Part Ill
Name of organization Employer identification number
BUENA VISTA AUDUBON SOCIETY 23-7292749
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8),
or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and
(a)
No. from
Part I
(a)
No. from
Part I
(a)
No. from
Part I
(a)
No. from
Part I
the followin§ line entry. For organizations completing Part Ill, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.).......... ~ $ ________ _NLA
Use duplicate copies of Part Ill if additional space is needed.
N/A
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
--------------------------------------------------------------
--------------------------------------------------------------
--------------------------------------------------------------
Transferee's name, address, and ZIP+ 4
(e)
Transfer of gift
Relationship of transferor to transferee
~----------------------------------~---------------------------
(b)
Purpose of gift
(c)
Use of gift
(e)
Transfer of gift
Transferee's name, address, and ZIP + 4
(d)
Description of how gift is held
Relationship of transferor to transferee
-------------------------------------------------------------·
r--------------------------------------------------------------
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
--------------------------------------------------------------
--------------------------------------------------------------
~-------------------------------------------------------------
Transferee's name, address, and ZIP + 4
(b)
Purpose of gift
(e)
Transfer of gift
(c)
Use of gift
(e)
Transfer of gift
Relationship of transferor to transferee
(d)
Description of how gift is held
Transferee's name, address, and ZIP + 4 Relationship of transferor to transferee
BAA Schedule B (Form 990, 990-EZ, or 990-PF) (2016)
TEEA0704L 08/09116
TAXABLE YEAR • CALIFORNIA FORM
2016 Corporation Depreciation and Amortization 3885
Attach to Form 100 or Form 100W. FORM 199
Corporation name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
Part I Election To Expense Certain Property Under IRC Section 179
1 Maximum deduction under IRC Section 179 for California ..... ............................................ 1 $25,000
2 Total cost of IRC Section 179 property placed in service .................................................. 2
3 Threshold cost of IRC Section 179 property before reduction in limitation .................................. 3 $200,000
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-................................ 4
5 Dollar limitation for taxable year. Subtract line 4 from line 1. If zero or less, enter -0-....................... 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property (elected !RC Section 179 cost) ................................ I 7
8 Total elected cost of !RC Section 179 property. Add amounts in column (c), line 6 and line 1 ............... 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 ................................................. 9
10 Carryover of disallowed deduction from prior taxable years ............................................... 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 ............ 11
12 !RC Section 179 expense deduction. Add line 9 and line 10, but do not enter more than line 11 ............. 12
13 Carryover of disallowed deduction to 2017. Add line 9 and line 10, less line 12: ....... 13 I
Part II Depreciation and Election of Additional First Year Depreciation Deduction Under R&TC Section 24356
14 (a) (b) (c) (d) (e) (f) (g) (h)
Description Date acquired Cost or Depreciation Depreciation Life or Depreciation for Additional first
of property (mm/dd/yyyy) other basis allowed or method rate this year year
allowable in depreciation earlier years
BUILDING 6/15/1989 77,430. 62,558. S/L 32 2,458.
NATURE TRAIL DE 7/01/2003 6,076. 6,076. 150DB 15
DIGITAL PROJECT 10/14/2004 2,000. 2,000. 200DB 5
FURNITURE & FIX VARIOUS 24,853. 25,753. 200DB 7
SIGN VARIOUS 4,752. 4,752. 200DB 7
15 Add the amounts in column (g) and column (h). The total of column (h) may not exceed I
$2,000. See instructions for line 14, column (h)............................................ 15 13,456.
Part Ill Summary
16 Total: If the corporation is electing:
!RC Section 179 expense, add the amount on line 12 and line 15, column (g) or
Additional first year depreciation under R&TC Section 24356, add the amounts on line 15, columns (g) and (h) or
Depreciation (if no election is made), enter the amount from line 15, column (g) ............................... 16
17 Total depreciation claimed for federal purposes from federal Form 4562, line 22 ............................... 17
18 Depreciation adjustment. If line 17 is greater than line 16, enter the difference here and on Form 100 or
Form 1 DOW, Side 1, line 6. If line 17 is less than line 16, enter the difference here and on Form 100 or
Form lOOW, Side 2, line 12. (If California depreciation amounts are used to determine net income before
state adjustments on Form 100 or Form lOOW, no adjustment is necessary.). .................................. 18
Part IV Amortization
19 (a) (b) (c) (d) (e) (f) (g)
Description Date acquired Cost or Amortization R&TC Period or Amortization of property (mm/dd/yyyy) other basis allowed or allowable section percentage for this year in earlier years (see instr)
20 Total. Add the amounts in column (g) ................................................................... 20
21 Total amortization claimed for federal purposes from federal Form 4562, line 44 ........................... 21
22 Amortization adjustment. If line 21 is gre'ater than line 20, enter the difference here and on Form 100 or
Form 1 OOW, Side 1, line 6. If line 21 is less than line 20, enter the difference here and on Form 100 or
Form 100W, Side 2, line 12 ............................................................................. 22
• CACA3501 L 09/20/16 059 7621164 FTB 3885 2016 •
TAXABLE YEAR • CALIFORNIA FORM
2016 Corporation Depreciation and Amortization 3885
Attach to Form 100 or Form 1 00W. FORM 199
Corporation name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
P rt I a Election To Expense Certain Property Un d er IRC Section 17 9
1 Maximum deduction under IRC Section 179 for .California ................. ....... ....... . ................. 1 $25,000
2 Total cost of IRC Section 179 property placed in service ....... . ...... ... . ... .. . ... . ....... ... ... . ........ 2
3 Threshold cost of IRC Section 179 property before reduction in limitation ........ ... . . ...... ..... .. ... .. . 3 $200,000
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-...... .... ······· ....... .. ... .. . 4
5 Dollar limitation for taxable year. Subtract line 4 from line 1. If zero or less, enter -0-............ ... .. . .. . ... 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property (elected IRC Section 179 cost) ................................ I 7
8 Total elected cost of IRC Section 179 property. Add amounts in column (c), line 6 and line 7. ............ . . . 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 ... .......................... .. ...... ....... .. . . . 9
10 Carryover of disallowed deduction from prior taxable years .............. .... .. . ... . ... ..... .. . ... ········ 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 ............. 11
12 IRC Section 179 expense deduction. Add line 9 and line 10, but do not enter more than line 11 ............. 12
13 Carryover of disallowed deduction to 2017. Add line 9 and line 10, less line 12 ........ 13 I
Part II Depreciation and Election of Additional First Year Depreciation Deduction Under R& TC Section 24356
14 (a) (b) (c) (d) (e) (f) (g) (h)
Description Date acquired Cost or Depreciation Depreciation Life or Depreciation for Additional first
of property (mm/dd/yyyy) other basis allowed or method rate this year year
allowable in depreciation
earlier years
TRAIL CONNECTOR 7/01/2009 12,974. 6,462. 150DB 15 765.
ADA IMPROVEMENT 6/25/2010 38,014. 5,891. S/L 39 975.
COMPUTER & PRIN 3/24/2010 2,391. 2,391. 200DB 5
EXHIBITS-COYOTE 1/15/2010 1,062. 1,016. 200DB 7 46.
EXHIBITS-RATTLE 3/01/2010 328. 312. 200DB 7 16.
15 Add the amounts in column (g) and column (h). The total of column (h) may not exceed . I 15 $2,000. See instructions for line 14, column (h) ...........................................
Part Ill Summary
16 Total: If the corporation is electing:
IRC Section 179 expense, add the amount on line 12 and line 15, column (g) or
Additional first year depreciation under R&TC Section 24356, add the amounts on line 15, columns (g) and (h) or
Depreciation (if no election is made), enter the amount from line 15, column (g) ............................... 16
17 Total depreciation claimed for federal purposes from federal Form 4562, line 22 ............................... 17
18 Depreciation adjustment. If line 1_7 is greater than line 16, enter the difference here and on Form 100 or
Form 1 00W, Side 1, line 6. If line 17 is less than line 16, enter the difference here and on Form 100 or
Form 1 00W, Side 2, line 12. (If California depreciation amounts are used to determine net income before
state adjustments on Form 100 or Form 1 00W, no adjustment is necessary.). .................................. 18
Part IV Amortization
19 (a) (b) (c) (d) (e) (f) (g)
Description Date acquired Cost or Amortization R&TC Period or Amortization of property (mm/dd/yyyy) other basis allowed or allowable section percentage for this year in earlier years (see instr)
20 Total. Add the amounts in column (g) ................................................. . .. .. ... . ... . .. . . . 20
21 Total amortization claimed for federal purposes from federal Form 4562, line 44 ........................... 21
22 Amortization adjustment. If line 21 is greater than line 20, enter the difference here and on Form 100 or
Form 1 00W, Side 1, line 6. If line 21 is less than line 20, enter the difference here and on Form 100 or
Form 100W, Side 2, line 12 ........... ... .. ... . . .... .. . ············ ..................................... 22
• CACA3501 L 09/20/16 059 7621164 FTB 3885 2016 •
TAXABLE YEAR • CALIFORNIA FORM
2016 Corporation Depreciation and Amortization 3885
· Attach to Farm 100 or Farm 100W. FORM 199
Corporation name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
P rt I I a E ect1on To Expense Certain Prooertv Un d er IRC Section 179
1 Maximum deduction under IRC Section 179 for California ........................... ......... ····· ........ 1 $25,000
2 Total cost of IRC Section 179 property placed in service .................................................. 2
3 Threshold cost of IRC Section 179 property before reduction in limitation .................................. 3 $200,000
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-............. ................... 4
5 Dollar limitation for taxable year. Subtract line 4 from line 1. If zero or less, enter -0-....................... 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property (elected IRC Section 179 cost) ................................ I 7
8 Total elected cost of IRC Section 179 property. Add amounts in column (c), line 6 and line 7. ............... 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 ................................................. 9
10 Carryover of disallowed deduction from prior taxable years ............................................... 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 ............. 11
12 IRC Section 179 expense deduction. Add line 9 and line 10, but do not enter more than line 11 ............. 12
13 Carryover of disallowed deduction to 2017. Add line 9 and line 10, less line 12 ........ 13 I
Part II Depreciation and Election of Additional First Year Depreciation Deduction Under R&TC Section 24356
14 (a) (b) (c) (d) (e) (f) (g) (h)
Description Date acquired Cost or Depreciation Depreciation Life or Depreciation for Additional first
of property (mm/dd/yyyy) other basis allowed or method rate this year year
allowable in depreciation
earlier years
LIGHT FIXTURES 7/23/2010 1,197. 1,037. 200DB 7 107.
SHELVING 8/12/2010 1,253. 1,085. 200DB 7 112.
HP PRINTER 6/07/2012 140. 126. 200OB 5 14.
COMPUTER 8/10/2012 439. 363. 200OB 5 51.
NATURE TRAIL UP 4/01/2013 13,353. 1,097. S/L 39 342.
15 Add the amounts in column (g) and column '(h). The total of column (h) may not exceed I
$2,000. See instructions for line 14, column (h)............................................ 15
Part Ill Summary
16 Total: If the corporation is electing:
IRC Section 179 expense, add the amount on line 12 and line 15, column (g) or
Additional first year depreciation under R&TC Section 24356, add the amounts on line 15, columns (g) and (h) or
Depreciation (if no election is made), enter the amount from line 15, column (g) ............................... 16
17 Total depreciation claimed for federal purposes from federal Form 4562, line 22 ............................... 17
18 Depreciation adjustment. If line 17 is greater than line 16, enter the difference here and on Form 100 or
Form lOOW, Side 1, line 6. If line 17 is less than line 16, enter the difference here and on Form 100 or
Form lOOW, Side 2, line 12. (If California depreciation amounts are used to determine net income before
state adjustments on Form 100 or Form lOOW, no adjustment is necessary.). .................................. 18
Part IV Amortization
19 (a) ~ (b) (c) (d) (e) (f) (g)
Description Date acquired Cost or Amortization R&TC Period or Amortization of property (mm/dd/yyyy) other basis allowed or allowable section percentage for this year in earlier years (see instr)
20 Total. Add the amounts in column (g) ................................................................... 20
21 Total amortization claimed for federal purposes from federal Form 4562, line 44 ........................ : .. 21
22 Amortization a~ustment. If line 21 is greater than line 20, enter the difference here and on Form 100 or
Form 1 OOW, Si e 1, line 6. If lin~ 21 is less than line 20, enter the difference here and on Form 100 or
22 Form 100W, Side 2, line 12 .............................................................................
• CACA3501 L 09/20/16 059 7621164 FTB 3885 2016 •
TAXABLE YEAR • CALIFORNIA FORM
2016 Corporation Depreciation and Amortization 3885
Attach to Form 100 or Form 100W. FORM 199
Corporation name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
Part I Election To Expense Certain Property Under IRC Section 179
1 Maximum deduction under IRC Section 179 for California .... ..... ........ ....... .. ..... ... . . . ............ 1 $25,000
2 Total cost of IRC Section 179 property placed in service .................................. ...... ... . .. 2
3 Threshold cost of IRC Section 179 property before reduction in limitation .................................. 3 $200,000
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-.. ........ .... ...... .. .......... 4
5 Dollar limitation for taxable year. Subtract line 4 from line l. If zero or less, enter -0-......... . .... ... . .... 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property (elected IRC Section 179 cost) ................................ I 7
8 Total elected cost of IRC Section 179 property. Add amounts in column (c), line 6 and line 7. ...... . . . . . . . . . 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 ............ ......................... ... . . . . ..... 9
10 Carryover of disallowed deduction from prior taxable years .................................. . .. . . . . . .. . . . 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 ............. 11
12 IRC Section 179 expense deduction. Add line 9 and line 10, but do not enter more than line 11 .......... ... 12
13 Carryover of disallowed deduction to 2017. Add line 9 and line 10, less line 12 ........ 13 I
Part II Depreciation and Election of Additional First Year Depreciation Deduction Under R&TC Section 24356
14 (a) (b) (c) (d) (e) (f) (g) (h)
Description Date acquired Cost or Depreciation Depreciation Life or Depreciation for Additional first
of property (mm/dd/yyyy) other basis allowed or method rate this year year
allowable in depreciation
earlier .years
PROJECTOR 1/14/2015 380. 198. 200DB 5 73.
TV 3/13/2015 230. 120. 200DB 5 44.
OBSERVATION DEC 3/07/2015 294,305. 9,750. S/L 39 7,546.
CENTER REMODEL 2/19/2016 5,437. 52. S/L 39 139.
SUMP PUMP 3/25/2016 673. 96. 200DB 7 165.
15 Add the amounts in column (g) and column (h). The total of column (h) may not exceed I
$2,000. See instructions for line 14, column (h)............................................ 15
Part Ill Summary
16 Total: If the corporation is electing:
IRC Section 179 expense, add the amount on line 12 and line 15, column (g) or
Additional first year depreciation under R&TC Section 24356, add the amounts on line 15, columns (g) and (h) or
Depreciation (if no election is made), enter the amount from line 15, column (g) ............................... 16
17 Total depreciation claimed for federal purposes from federal Form 4562, line 22 .......................... ..... 17
18 Depreciation adjustment. If line 17 is greater than line 16, enter the difference here and on Form 100 or
Form lO0W, Side 1, line 6. If line 17 is less than line 16, enter the difference here and on Form 100 or
Form 1 00W, Side 2, line 12. (If California depreciation amounts are used to determine net income before
state adjustments on Form 100 or Form l00W, no adjustment is necessary.) ................................ ... 18
Part IV Amortization
19 (a) (b) (c) (d) (e) (f) (g)
Description Date acquired Cost or Amortization R&TC Period or Amortization of property (mm/dd/yyyy) other basis allowed or allowable section percentage for this year in earlier years (see instr)
20 Total. Add the amounts in_column (g) ...................................... .... .. ................. .. ... . 20
21 Total amortization claimed for federal purposes from federal Form 4562, line 44 ........................... 21
22 Amortization adjustment. If line 21 is greater than line 20, enter the difference here and on Form 100 or
Form 1 00W, Side 1, line 6. If line 21 is less than line 20, enter the difference here and on Form 100 or
Form lO0W, Side 2, line 12 ............................................................................. 22
• CACA3501 L 09/20/16 059 7621164 FTB 3885 2016 •
TAXABLE YEAR • CALIFORNIA FORM
2016 Corporation Depreciation and Amortization 3885
Attach to Form 100 or Form 1 OOW. FORM 199
Corporation name California corporation number
BUENA VISTA AUDUBON SOCIETY 1041554
Part I Election To Expense Certain Property Under IRC Section 179
1 Maximum deduction under IRC Section 179 for California ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $25,000
2 Total cost of IRC Section 179 property placed in service .................................................. 2
3 Threshold cost of IRC Section 179 property before reduction in limitation ... ......... ......... ..... ...... .. 3 $200,000
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-................................ 4
5 Dollar limitation for taxable year. Subtract line 4 from line 1. If zero or less, enter -0-... ....... ........ ..... 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property (elected IRC Section 179 cost) ................................ I 7
8 Total elected cost of IRC Section 179 property. Add amounts in column (c), line 6 and line 7. ... ....... ..... 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 ................................................. 9
10 Carryover of disallowed deduction from prior taxable years ............................................... 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5 ............. 11
12 IRC Section 179 expense deduction. Add line 9 and line 10, but do not enter more than line 11 ............. 12
13 Carryover of disallowed deduction to 2017. Add line 9 and line 10, less line 12 ........ 13 I
Part II Depreciation and Election of Additional First Year Depreciation Deduction Under R&TC Section 24356
14 (a) (b) (c) (d) (e) (f) (g) (h)
Description Date acquired Cost or Depreciation Depreciation Life or Depreciation for Additional first
of property (mm/dd/yyyy) other basis allowed or method rate this year year
allowable in depreciation
earlier years
KIOSK & SIDING 2/19/2016 23,500. 226. S/L 39 603.
LAND 1/08/2016 1,567,914. 0
LAND ACQ COSTS-6/30/2016 6,409. 0
LAND -CHEATHAM 6/30/2017 1,589,123. 0
15 Add the amounts in column (g) and column (h). The total of column (h) may not exceed I
$2,000. See instructions for line 14, column (h)............................................ 15
Part Ill Summary .
16 Total: If the corporation is electing:
IRC Section 179 expense, add the amount on line 12 and line 15, column (g) or
Additional first year depreciation under R&TC Section 24356, add the amounts on line 15, columns (g) and (h) or
Depreciation (if no election is made), enter the amount from line 15, column (g) ............................... 16
17 Total depreciation daimed for federal purposes from federal Form 4562, line 22 ............................... 17
18 Depreciation adjustment. If line 17 is greater than line 16, enter the difference here and on Form 100 or
Form 100W, Side 1, line 6. If line 17 is less than line 16, enter the difference here and on Form 100 or
Form 1 DOW, Side 2, line 12. (If California depreciation amounts are used to determine net income before
state adjustments on Form 100 or Form lOOW, no adjustment is necessary.) ................................... 18
Part IV Amortization
19 (a) (b) (c) (d) (e) (f) (g)
Description Date acquired Cost or Amortization R&TC Period or Amortization of property (mm/dd/yyyy) other basis allowed or allowable section percentage for this year in earlier years (see instr)
20 Total. Add the amounts in column (g) ................................................................... 20
21 Total amortization claimed for federal purposes from federal Form 4562, line 44 ........................... 21
22 Amortization adjustment. If line 21 is greater than line 20, enter the difference here and on Form J 00 or
Form 100W, Side 1, line 6. If line 21 is less than line 20, enter the difference here and on Form 100 or
Form lOOW, Side 2, line 12 ............................................................................. 22
• CACA3501 L 09/20/16 059 7621164 FTB 3885 2016 •
2016 CALIFORNIA STATEMENTS PAGE 1
BUENA VISTA AUDUBON SOCIETY 23-7292749
STATEMENT1
FORM 199, PART II, LINE 7
OTHER INCOME
FACILITY RENTAL INCOME..... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . .. .. .. .. .. .. .. . . . $ 150.
INCOME FROM SPECIAL EVENTS.................................................................. 14,387.
OTHER INCOME. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 201 .
TOTAL$ 18,738. ===========
STATEMENT2
FORM 199, PART II, LINE 11
COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES
CURRENT OFFICERS:
TITLE AND TOTAL CONTRI-EXPENSE
AVERAGE HOURS COMPEN-BUTION TO ACCOUNT/
NAME AND ADDRESS PER WEEK DEVOTED SATION EBP & DC OTHER
DENNIS HUCKABAY VICE PRESIDENT $ 0. $ 0. $
P.O. BOX 480 10.00
OCEANSIDE, CA 92049-0480
ANDY MAURO DIRECTOR 0. 0.
P.O. BOX 480 20.00
OCEANSIDE, CA 92049-0480
SANDRA MCMULLEN TREASURER 0. 0.
P.O. BOX 480 8.00
OCEANSIDE, CA 92049-0480
JUDI WILSON SECRETARY 0. 0. P.O. BOX 480 1.00 OCEANSIDE, CA 92049-0480
CURT BUSK DIRECTOR 0. 0. P.O. BOX 480 1.00
OCEANSIDE, CA 92049-0480
KELLY DEVENEY DIRECTOR 0. 0.
P.O. BOX 480 4.00
OCEANSIDE, CA 92049-0480
PATTY MONTGOMERY DIRECTOR 0. 0. P.O. BOX 480 13.00
OCEANSIDE, CA 92049-0480
BRUCE MONTGOMERY DIRECTOR 0. 0.
P.O. BOX 480 9.00 OCEANSIDE, CA 92049-0480
JANE MYGATT DIRECTOR 0. 0. P.O. BOX 480 2.00
OCEANSIDE, CA 92049-0480
0.
0.
0.
0.
0.
0.
0.
0.
0.
\
2016 CALIFORNIA STATEMENTS
BUENA VISTA AUDUBON SOCIETY
STATEMENT 2 (CONTINUED)
FORM 199, PART II, LINE 11
COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES
CURRENT OFFICERS: TITLE AND TOTAL CONTRI-
AVERAGE HOURS COMPEN-BUTION TO
NAME AND ADDRESS PER WEEK DEVOTED SATION EBP & DC
JOAN HERSKOWITZ DIRECTOR $ 0. $ 0. $
P.O. BOX 480 3.00
OCEANSIDE, CA 92049-0480
DANNY DIMENTO DIRECTOR 0. 0' P.O. BOX 480 1.00
OCEANSIDE, CA 92049-0480
STEVE BRAD DIRECTOR 0. 0.
P.O. BOX 480 1.00 ' OCEANSIDE, CA 92049-0480
DENISE RIDDLE DIRECTOR 0. 0.
P.O. BOX 480 6.00
OCEANSIDE, CA 92049-0480
JOAN BOCKMAN DIRECTOR 0. 0.
P.O. BOX 480 2.00
OCEANSIDE, CA 92049-0480
NATALIE SHAPIRO PRESIDENT 0. 0. P.O. BOX 480 20.00
OCEANSIDE, CA 92049-0480
BOB CROWELL DIRECTOR 0. 0.
P.O. BOX 480 15.00
OCEANSIDE, CA 92049-0480
TOTAL$ 0. $ 0. $
STATEMENT3
FORM 199, PART II, LINE 17
OTHER EXPENSES
ACCOUNTING FEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
ADVERTISING AND PROMOTION .................................................................... . ADVOCACY COSTS ..................................................................................... .
ANNUAL APPEAL ...................................................................................... .
BANK SERVICE CHARGES ............................................................................ .
BUILDING MAINTENANCE ............................................................................ .
BUILDING SUPPLIES ................................................................................ .
BULK MAILING PERMIT ............................................................................. .
CHRISTMAS BIRD COUNT ............................................................................ .
CREDIT CARD FEES .................................................................................. .
EDUCATION & PROGRAM COSTS .................................................................... .
FILING FEES ..................................................... ~ ................................... .
FIRE EXTINGUISHERS ............................................................................... .
FUNDRAISING MAILING SUPPLIES. ............................................................... .
GIFTS .................................................................................................. .
PAGE2
23-7292749
EXPENSE
ACCOUNT/
OTHER
1,455.
70. 2,465.
190.
416.
18,094.
736. 215.
249.
783.
1,004.
160.
270.
1,253.
1,230.
0.
0.
0.
0.
0.
0.
0.
0.
2016
STATEMENT 3 (CONTINUED)
FORM 199, PART II, LINE 17
OTHER EXPENSES
CALIFORNIA STATEMENTS PAGE3
BUENA VISTA AUDUBON SOCIETY 23-7292749
GRANT PROJECTS................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,663.
GROUNDS MAINTENANCE....................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169.
INSURANCE...................................................................... . . . . . . . . . . . . . . . . . . . . . . 7,005.
OFFICE EXPENSES.................................................................................... 1, 053.
OTHER FEES........................................................................................ 111.
PEST CONTROL............................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 340.
PO BOX RENT.......................................................................................... 228.
POSTAGE AND SHIPPING................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,916.
PRINTING AND PUBLICATIONS............. . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 9,028.
PROGRAM & EVENT SUPPLIES....................................................................... 300.
PROGRAM SUPPLIES................................................................................... 31.
REFRESHMENTS................................................................. . . . . . . . . . . . . . . . . . . . . . . . 257.
SECURITY............................................................................................... 396.
SMALL EQUIPMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 0 .
SPEAKER FEES......................................................................................... 1,200.
SPECIAL EVENT EXPENSES.............................................. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,406.
TELEPHONE............................................................................................. 2,832.
UTILITIES-GAS & ELECTRIC....................................................................... 3,083.
UTILITIES-WATER & SEWER........................................................................ 4,380.
VOLUNTEER COSTS.................................................................................... 455.
VOLUNTEER LUNCHEON................................................................................ 306.
WEBSITE............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361.
STATEMENT4
FORM 199, SCHEDULE L, LINE 7
INVESTMENTS IN STOCKS
TOTAL =$ ==7=2=, 2=4=0=.
CHARLES SCHWAB #4177..................... . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . .. . . . .. . . . . . . . . . . . . . . . $ 489,530.
REC WEALTH MANAGEMENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 5, 0 0 9 .
STATEMENTS
FORM 199, SCHEDULE L, LINE 18
OTHER LIABILITIES
SALES TAX PAYABLE ............................................... .
TOTAL $ 714,539. =-===========
325.
TOTAL =$====3=2=5=.
IN ANNUAL .. MAIL TO: REGISTRATION RENEWAL FEE REPORT Registry of Charitable Trusts .
P.O. Box 903447 TO ATTORNEY GENERAL OF CALIFORNIA liberty
and justice
Sacramento, CA 94203-4470 . under/aw Sections 12586 and 12587, California Government Code I Telephone: (916) 445-2021 11 Cal. Code Regs. sections 301-307, 311 and 312
WEBSITE ADDRESS: Failure to submit this report annually no later than four months and fifteen days after the
end of the organization's accounting period may result in the loss of tax exemption and .
http://ag.ca.gov/charities/ the assessment of a minimum tax of $800, plus interest, and/or fines or filing penalties as ...
defined in Government Code Section 12586.1. IRS extensions will be honored.
Check if:
State Charity Registration Number 0 15 3 6 9 D Change of address
BUENA VISTA AUDUBON SOCIETY D Amended report
Name of Organization
P.O. BOX 480 Corporate or Organization No. 1041554
Address (Number and Street)
OCEANSIDE, CA 92049-0480 Federal Employer I.D. No. 23-7292749
City or Town State ZIP Code
ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311 and 312)
Make Check Payable to Attorney General's Registry of Charitable Trusts
Gross Annual Revenue Fee Gross Annual Revenue Fee Gross Annual Revenue Fee
Less than $25,000 0 Between $100,001 and $250,000 $50 Between $1,000,001 and $10 million $150
Between $25,000 and $100,000 $25 Between $250,001 and $1 million $75 Between $10,000,001 and $50 million $225
Greater than $50 million $300
PART A-ACTIVITIES
For your most recent full accounting period (beginning 7/01/16 ending 6/30/17 ) list:
Gross annual revenue $ 1,808,069. Total assets $ 4,389,924.
PART B -STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT
Note: If you answer 'yes' to any of the questions below, you must attach a separate sheet providing an explanation and details for each
'yes' response. Please review RRF-1 instructions for information required.
Yes No 1 During this reporting period, were there any contracts, loans, leases or other financial transactions between the
organization and any officer, director or trustee thereof either directly or with an entity in which any such officer, D ~ director or trustee had any financial interest?
2 During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable D ~ property or funds?
3 During this reporting period, did non-program expenditures exceed 50% of gross revenues? D ~
4 During this reporting period, were any organization funds used to pay any penalty, fine or judgment? If you filed a D ~ Form 4720 with the Internal Revenue Service, attach a copy.
5 During this reporting period, were the services of a commercial fundraiser or fundraising counsel for charitable D ~ purposes used? If 'yes,' provide an attachment listing the name, address, and telephone number of the service
provider.
6 During this reporting period, did the organization receive any governmental funding? If so, provide an attachment listing ~ D the name of the agency, mailing address, contact person, and telephone number. SEE STATEMENT 1
7 During this reporting period, did the organization hold a raffle for charitable purposes? If 'yes,' provide an attachment D ~ indicating the number of raffles and the date(s) they occurred.
8 Does the organization conduct a vehicle donation program? If 'yes,' provide an attachment indicating whether
the program is operated by the charity or whether the organization contracts with a commercial fundraiser for D ~ charitable purposes.
9 Did your organization have prepared an audited financial statement in accordance with generally accepted accounting D ~ principles for this reporting period?
Organization's area code and telephone number 7 60 439 2473
Organization's e-mail address BVAUDUBON@SBCGLOBAL.NET
I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge
and belief, it is true, correct and complete.
SANDRA MCMULLEN TREASURER
Signature of authorized officer Printed Name Title Date
CAEA9801 L 11 /30/15 RRF-1 (3-05)
2016 CALIFORNIA STATEMENTS
BUENA VISTA AUDUBON SOCIETY
STATEMENT1
FORM RRF-1, PART B, LINE 6
GOVERNMENT AGENCY THAT PROVIDED FUNDING
DEPARTMENT OF THE NAVY
COMMANDING GENERAL
STRATEGIC PLANNING SECTION, BLDG. 22165
MCIWEST-MCB CAMP PENDLETON
BOX 555008
MARINE CORPS BASE CAMP PENDLETON, CA 92055-5008
CALIFORNIA NATURAL RESOURCES AGENCY
1416 NINTH STREET, STE 1311
SACRAMENTO, CA 95814
PAGE1
23-7292749
6/30/17 2016 CALIFORNIA BOOK DEPRECIATION SCHEDULE PAGE1 BUENA VISTA AUDUBON SOCIETY 23-7292749 -PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT ..!ID... DESCRIPTION ACQI IIRED SDI D BASIS J:C.L JillNJ.1.S... Al I OW SP DEPR DEPR ..REilliCL BASIS DEPR METHOD .LlEE. _RAIL f"ll'DD FORM 199 BUILDINGS 1 BUILDING 6/15/89 77,430 77,430 62,558 S/L MM 31.5 .03175 2,458 7 ADA IMPROVEMENTS 6/25/10 38,014 38,014 5,891 S/L MM 39 .02564 975 15 NATURE TRAIL UPGRADES 4/01 /13 13,353 13,353 1,097 S/L MM 39 .02564 342 18 OBSERVATION DECK 3/07 /15 294,305 294,305 9,750 S/L MM 39 .02564 7,546 19 CENTER REMODEL 2/19/16 5,437 5,437 52 S/L MM 39 .02564 139 21 KIOSK & SIDING 2/19/16 23,500 23,500 226 S/L MM 39 .02564 603 ----TOTAL BUILDINGS 452,039 0 0 0 0 o 452,039 79,574 12,063 COMPUTER EQUIP 3 DIGITAL PROJECTR & LAPTOP 10/14/04 2,000 2,000 2,000 200DB HY 5 0 8 COMPUTER & PRINTER 3/24/10 2,391 2,391 2,391 200DB HY 5 0 13 HP PRINTER 6/07 /12 140 ' 140 126 200DB MQ 5 .09580 14 14 COMPUTER 8/10/12 439 439 363 200DB HY 5 .11520 51 16 PROJECTOR 1/14/15 380 380 198 200DB HY 5 .19200 73 17 TV 3/13/15 230 230 120 200DB HY 5 .19200 44 ----TOTAL COMPUTER EQUIP 5,580 0 0 0 0 0 5,580 5,198 182 FURNITURE AND FIXTURES 4 FURNITURE & FIXTURES VARIOUS 24,853 24,853 25,753 200DB HY 7 0 9 EXHIBITS-COYOTE 1 /15/10 1,062 1,062 1,016 200DB HY 7 .04460 46 10 EXHIBITS-RATTLESNAKE 3/01/10 328 328 312 200DB HY 7 .04460 16 11 LIGHT FIXTURES 7/23/10 1,197 1,197 1,037 200DB HY 7 .08930 . 107
6/30/17 2016 CALIFORNIA BOOK DEPRECIATION SCHEDULE PAGE2 ( BUENA VISTA AUDUBON SOCIETY 23-7292749 PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT Jill..... DESC81eIIOt,J 8CQlll8ED SOID B8SIS .EGL ...Billill.S_ 811 ow. se DEea DEe8 .BE.DLI.CI.. B8SIS DEefl METHOD liEE. Jl8IL nFPR 12 SHELVING 8/12/10 1,253 1,253 1,085 200DB HY 7 .08930 112 20 SUMP PUMP 3/25/16 673 673 96 200DB HY 7 .24490 165 ----TOTAL FURNITURE AND FIXTURE 29,366 0 0 0 0 0 29,366 29,299 446 LAND -22 LAND 1/08/16 1,567,914 1,567,914 0 23 LAND ACQ COSTS-CHEATAM 6/30/16 6,409 6,409 0 24 LAND -CHEATHAM 6/30/17 1,589,123 1,589,123 0 ----TOTAL LAND 3,163,446 0 0 0 0 0 3,163,446 0 0 MISCELLANEOUS 5 SIGN VARIOUS 4,752 4,752 4,752 200DB HY 7 0 ----TOTAL MISCELLANEOUS 4,752 0 0 0 0 0 4,752 4,752 0 TRAIL CONNECTORS 6 TRAIL CONNECTORS 7/01/09 25,949 12,975 12,974 6,462 150DB HY 15 .05900 765 ----TOTAL TRAIL CONNECTORS 25,949 0 0 0 12,975 0 12,974 6,462 765 TRAIL DESIGN 2 NATURE TRAIL DESIGN 7/01/03 6,076 6,076 6,076 150DB HY 15 .05900 0 ----TOTAL TRAIL DESIGN 6,076 0 0 0 0 0 6,076 6,076 0 ----TOTAL DEPRECIATION 3,687,208 0 0 0 12,975 0 3,674,233 131,361 13,456
6/30/17 2016 CALIFORNIA BOOK DEPRECIATION SCHEDULE PAGE3 BUENA VISTA AUDUBON SOCIETY 23-7292749 -PRIOR CUR SPECIAL 179/ PRIOR SALVAG DATE DATE COST/ BUS. 179 DEPR. BONUS/ DEC. BAL /BASIS DEPR. PRIOR CURRENT Jill... DESCRIPTION ACQIIIRED SQIQ BASIS _e_c_r.... __BO__NJJ_S__ Al I aw SP QFPR QFPR ..REDl.1GL BASIS DEPR METHOD .illE ....RAIL rll'PR GRAND TOTAL DEPRECIATION 3,687,208 0 0 0 12,975 0 3,674,233 131,361 13,456 ,,,
FILIPOVITCH & CO. 5800 ARMADA DRIVE, SUITE 290 CARLSBAD, CA 92008-4611 BUENA VISTA AUDUBON SOCIETY P.O. BOX 480 OCEANSIDE, CA 92049-0480
Nature Trail Boardwalk Agricultural Conversion Mitigation Fee (ACMF) Grant Proposal
Buena Vista Audubon Society respectfully requests $50,000 for building a boardwalk along a seasonally flooded stretch of trail which it maintains adjacent to its nature center at the Carlsbad‐Oceanside boundary.
•Our mission: Conservation through education, advocacy, land management, & monitoring.•Operate nature center & adjacent trail.•2,000 member households.•Our programs are generally free of charge to the public, & include children’s nature programs, bird walks, nature‐themed events, and land ownership & management.•Run mainly on membership donations
•Located within Buena Vista Lagoon Ecological Reserve and adjacent to the BV Lagoon, the ¼ mile long trail loops around a duck pond and has two viewing decks.•Trail is a popular destination for local families and tourists; about 10,000 people use it each year. •Trail is close to many neighborhoods, is easily accessible, and the flat, easy terrain draws young and old alike.
•Trail allows visitors to learn about native flora and fauna depicted in our nature center, and is also an integral part of our children‘s nature education program.•With the recent construction of the bike/walk path by the City of Carlsbad, many more visitors stop in to see the nature center and then walk the trail.
•Sand bar at mouth of lagoon builds up during summer & fall, blocking water from exiting lagoon.•Trail consequently becomes flooded; a full ¼ of trail is under water until winter rains wash out the sand bar.•This impacts ability of people to recreate locally and our nature programs.
•An elevated wooden boardwalk would allow access to trail year‐round, benefiting Carlsbad citizens & visitors who frequent the trail.•Trail would also become more aesthetically pleasing and footing would be more stable for physically challenged visitors; currently trail has areas which are eroded, with uneven footing, and can get slippery.
•Nature trail lies within the BV Ecological Reserve (managed by CA Dept of Fish & Wildlife); per their criteria, must be a temporary structure.•CA DFW staff member (Gabriel Penaflor) has tentatively approved our design.•Design also must be accessible to wheelchairs.
Boardwalk will be 340 ft long x 6 ft wide.Prefab pressure‐treated (chemical‐free) yellow pine deck panels are placed on a galvanized steel frame, & supported on 1.5 ft high galvanized steel footings. 2’ x 4’ yellow pine curbing goes on edge of deck panels.
Total cost of the boardwalk is estimated at $75,000; BVAS requests $50,000 from the ACMF program, and will provide the remaining $25,000 from another funding source.
Final design must be approved by the CA Dept of Fish & Wildlife. We also will need a building permit & possibly a coastal development permit from the City of Oceanside, and consultation/permitting with the Coastal Commission.
Boardwalk Costs:Boardwalk components:SUBTOTAL: $ 40,350Estimated shipping costs: SUBTOTAL: $ 6,500
Permits and Plans:• Plans and submittals. • Coastal development permit. • Environmental fee certificate exemption. • Notification mailers & notices.SUBTOTAL: $ 10,000.00
Installation:• Labor for installation (may vary with volunteers) $15,000 ‐$20,000TOTAL ESTIMATED COSTS$71,850‐$76,850
The anticipated timeline is seven months after receiving funding.
•BVAS's board members & volunteers involved with project have expertise in a variety of areas: financial, land management, building construction, & engineering. They thus can ensure project's success.