2024-10-28T18:00:15-05:00 2024-03-31 911663574 LARSON GROSS PLLC 2211 RIMLAND DRIVE 422 BELLINGHAM WA 98226 990 2023-04-01 911533402 SKAGIT LAND TRUST SKAG 3604287878 PO BOX 1017 MOUNT VERNON WA 982731017 KATHY THORNBURGH PRESIDENT 3604287878 2024-10-28 1 0 STEVE FORBES-CPA P00012098 3607344280 2023 2024-10-15 13:58:12Z KATHY THORNBURGH PO BOX 1017 MOUNT VERNON WA 982731017 3601567 0 X WWW.SKAGITLANDTRUST.ORG X 1992 1992 WA SKAGIT LAND TRUST PROTECTS LAND TO PASS ON HEALTHY ECOSYSTEMS. WE ALSO PROTECT PLACES THAT ENHANCE ALL PEOPLE'S QUALITY OF LIFE. WE WORK WITH COMMUNITY MEMBERS TO STEWARD PROTECTED LANDS. CONSERVATION AND STEWARDSHIP OF LAND ARE FOUNDATIONAL PROGRAMS. OTHER AREAS OF FOCUS INCLUDE: EDUCATION AND OUTREACH INCLUDING A YOUTH PROGRAM AND A CITIZEN SCIENCE PROGRAM, PUBLIC POLICY AND JUSTICE, EQUITY, DIVERSITY AND INCLUSION IN CONSERVATION. PARTNERSHIP IS A KEY VALUE IN ALL WE DO. 16 16 11 520 0 0 3938520 3093337 39241 29439 320667 400947 61569 56217 4359997 3579940 0 0 0 0 726271 818810 0 0 92209 979699 528351 1705970 1347161 2654027 2232779 29583431 31376411 1528032 522906 28055399 30853505 X SKAGIT LAND TRUST CONSERVES WILDLIFE HABITAT, WETLANDS, AGRICULTURAL AND FOREST LANDS, SCENIC OPEN SPACE, AND SHORELINE FOR THE BENEFIT OF OUR COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS OF PEOPLE AND WILDLIFE. THE TRUST WORKS THROUGHOUT THE MAINLAND AND ISLANDS OF SKAGIT COUNTY, WA. 0 0 452552 26426 LAND CONSERVATION: IN THE NOOKACHAMPS VALLEY, SLT HELD LAND TO EXPAND BIG ROCK COUNTY NATURE PARK AND WORKED WITH NEIGHBORS FOR ADDITIONAL PROTECTION. SLT TRANSFERRED 74 ACRES WITH OF A MILE OF MARINE SHORELINE TO PADILLA BAY RESEARCH RESERVE FOR A JOINT TIDAL MARSH RESTORATION PROJECT. TWO LAND DONATIONS OCCURRED AND 16 LAND PURCHASES AND CE'S FROM AROUND SKAGIT COUNTY WERE STARTED. SLT WORKED WITH NUMEROUS PARTNERS TO CONSERVE LAND INCLUDING PRIVATE LANDOWNERS, SKAGIT WATERSHED COUNCIL, WA OPPORTUNITY FUND, WA STATE RECREATION AND CONSERVATION OFFICE, DEPT OF ECOLOGY, LOCAL TRIBES, PRIVATE FOUNDATIONS AND COMMUNITY MEMBERS. 427912 STEWARDSHIP: THE TRUST (SLT) MANAGED 51 CONSERVATION AREAS TOTALING 3955 ACRES AND OVERSAW 42 CONSERVATION EASEMENTS TOTALING 4006 ACRES. 307 VOLUNTEERS ASSISTED WITH STEWARDSHIP ACTIVITIES. HABITAT RESTORATION TOOK PLACE ON 35 CONSERVATION AREAS. SIXTEEN PARTNERSHIPS TOOK PLACE INCLUDING WITH WA CONSERVATION CORPS, EARTHCORPS, SFEG, SKAGIT RIVER SYSTEMS COOPERATIVE, AND SKAGIT COUNTY NOXIOUS WEEDS. THE FIRST PHASE OF DATA COLLECTION ON THE SAMISH ISLAND ISTHMUS RESTORATION ALTERNATIVES OCCURRED. OVER 150,000 PEOPLE VISITED LANDS PROTECTED BY SLT. 241625 3013 OUTREACH AND COMMUNICATION: SLT ENGAGED 1500 HOUSEHOLD AND BUSINESS MEMBERS. YOUTH PROGRAM GREW TO 465 YOUTH PARTICIPATING. PARTNERS INCLUDED KULSHAN CREEK COMMUNITY, SEDRO WOOLLEY AND MT VERNON SCHOOLS. OVER 300 PEOPLE ATTENDED WILDLIFE VIEWING TRIPS. HERON MONITORS GAVE HUNDREDS OF HOURS STUDYING NESTING HABITS OF THE MARCH POINT HERONS VIA CAMERAS IN TREETOPS. SLT EDUCATED ON SEA LEVEL RISE NEEDS IN LOCAL PLANS AS WELL AS NEED FOR OPEN SPACE, INTERCONNECTED TRAILS, AND WILDLIFE CORRIDORS. 6887 VOLUNTEER HOURS WERE GIVEN TO SLT BY 520 PEOPLE FOR OUTREACH, CITIZEN SCIENCE, RESEARCH, STEWARDSHIP, COMMITTEE WORK AND MORE. 1122089 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 14 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X BARB TRASK TREASURER 3604287878 1020 SOUTH 3RD ST MOUNT VERNON WA 98273 KATHY THORNBURGH PRESIDENT 5.00 X X 0 0 0 KIRK JOHNSON VICE PRESIDENT 4.00 X X 0 0 0 BARBARA TRASK TREASURER 5.00 X X 0 0 0 TIM MANNS SECRETARY 4.00 X X 0 0 0 ROGER FULLER BOARD MEMBER 3.00 X 0 0 0 JIM GLACKIN BOARD MEMBER 3.00 X 0 0 0 KAREN KRUB BOARD MEMBER 3.00 X 0 0 0 HAL LEE BOARD MEMBER 8.00 X 0 0 0 MARK LINNEMANN BOARD MEMBER 1.00 X 0 0 0 CAROLYN GASTELLUM BOARD MEMBER 3.00 X 0 0 0 THERESE OGLE BOARD MEMBER 3.00 X 0 0 0 WARREN WALZ BOARD MEMBER 3.00 X 0 0 0 LYNNE WENBERG-DAVIDSON BOARD MEMBER 3.00 X 0 0 0 KEITH WIGGERS BOARD MEMBER 3.00 X 0 0 0 ANNE WINKES BOARD MEMBER 5.00 X 0 0 0 STEVE JOHNSON BOARD MEMBER 3.00 X 0 0 0 MOLLY DORAN EXECUTIVE DIRECTOR 40.00 X 124227 0 0 124227 0 0 1 0 0 0 0 200589 2892748 1240844 3093337 LAND MANAGEMENT 541900 26426 26426 BOOK SALES 459210 3013 3013 29439 400947 400947 46663 2303 44360 44360 44360 31381 19324 12057 12057 -200 -200 -200 3579940 29439 0 457164 X 124227 109320 6211 8696 596390 524823 29820 41747 24977 21231 1998 1748 73216 62234 5857 5125 4939 2963 1383 593 62422 37453 17478 7491 27025 27025 125940 122312 3628 1047 733 126 188 54727 37584 6903 10240 23655 16322 7333 7972 7764 112 96 12599 12272 176 151 31118 31118 23485 16440 2818 4227 25213 5961 19252 LAND TRANSACTION COSTS 57896 57896 CONSERVATION EASEMENTS 24874 24874 DUES, FEES AND LICENSES 19313 13519 2363 3431 STEWARDSHIP SUPPLIES 14517 9144 2615 2758 11609 8126 1393 2090 1347161 1122089 132863 92209 775158 884616 48335 952101 125000 112000 84585 23314 51678 35806 19919168 176520 20800235 19742648 7668752 8607326 29688 1018600 29583431 31376411 128032 522906 900000 500000 1528032 522906 X 21253054 22913989 6802345 7939516 28055399 30853505 29583431 31376411 2232779 565327 0 X X 0 1 X 1 0 X 3247741 2813200 4260565 3938520 3093337 17353363 3247741 2813200 4260565 3938520 3093337 17353363 1654690 15698673 267582 313449 322706 386746 447610 1738093 19091456 29439 0.82230 0.82830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 1863 0 0 1863 0 PART II-B, LINE 1: STAFF TIME TO EDUCATE AND ADVOCATE ON LAND POLICY & WILDLIFE ISSUES AND ENCOURAGE CONTACT WITH LOCAL OFFICIALS INVOLVING STATE & LOCAL PLANS AFFECTING CONSERVATION & WILDLIFE. X X X X 42 3987.00 1 1 235.00 10011 1784132 203853 1987985 1871433 -87301 1784132 1822661 48772 1871433 1383322 439339 1822661 1548391 -165069 1383322 0.77430 0.22570 0 0 19498628 19498628 295771 151579 144192 121512 21684 99828 3257 3257 0 19742648 4120545 565327 2303 567630 3552915 27025 27025 3579940 1322439 2303 2303 1320136 27025 27025 1347161 PART II, LINE 5: SKAGIT LAND TRUST HAS WRITTEN BOARD ADOPTED POLICIES ON PERIODIC MONITORING, INSPECTION, AND HANDLING OF VIOLATIONS, AS WELL AS ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. ELEMENTS OF THE POLICIES INCLUDE THAT THE TRUST MONITORS ITS EASEMENTS AT LEAST ANNUALLY AND DOCUMENTS EACH MONITORING ACTIVITY IN WRITING. ON MONITORING VISITS, INFORMATION IS GATHERED TO ENABLE ENFORCING THE EASEMENT INCLUDING OBSERVATIONS THAT ARE RELEVANT TO THE CONSERVATION EASEMENT RESTRICTIONS, RESERVED RIGHTS AND CONSERVATION VALUES. MONITORING IS DONE BY TRAINED STAFF AND TRAINED VOLUNTEERS. THE LANDOWNERS ARE CONTACTED AS PART OF THE MONITORING PROCESS. SKAGIT LAND TRUST HAS WRITTEN POLICIES ON ENFORCING VIOLATIONS OF CONSERVATION EASEMENTS. THE POLICIES DESCRIBE NECESSARY STEPS TO RESOLVE VIOLATIONS, BOTH MAJOR AND MINOR. THE KEY CONTENT OF THE MONITORING, INSPECTION AND ENFORCEMENT POLICIES ARE REFLECTED IN EASEMENT DOCUMENTS. PART II, LINE 9: THE TRUST RECORDS GIFTS OF LAND AT THEIR APPRAISED VALUE. ALTHOUGH THE VALUE OF CONSERVATION EASEMENTS CAN BE DETERMINED BY APPRAISAL, IT IS GENERALLY ACCEPTED THAT LAND TRUSTS CARRY EASEMENTS AT A NOMINAL VALUE FOR FINANCIAL RECORDING PURPOSES. CONSERVATION EASEMENTS ARE CURRENTLY VALUED AT ZERO DOLLAR VALUE IN THE TRUST'S FINANCIAL RECORDS AS THEY CARRY NO RIGHTS OR AFFIRMATIVE USE OR ACCESS EXCEPT FOR MONITORING PURPOSES, AND CONSTITUTE AN OBLIGATION OF THE TRUST TO MAINTAIN AND DEFEND THEM. PART V, LINE 4: PER THE TRUST'S ACCREDITATION REQUIREMENTS, ALL BOARD DESIGNATED AND DONOR RESTRICTED FUNDS (EVEN IF NOT TRUE ENDOWMENTS) ARE INCLUDED ON SCHEDULE D PART V ENDOWMENTS FUNDS. THE FUNDS ARE PRIMARILY DESIGNATED AND RESTRICTED FOR CONSERVATION PROJECTS AND STEWARDSHIP. THE PERMANENT ENDOWMENT BEGAN IN FISCAL YEAR 2017 AND EARNINGS GENERATED BY THE FUNDS IN THE ENDOWMENT MAY BE USED ONLY FOR STEWARDSHIP OF SPECIFIC DONATED PROPERTIES. ANY EARNINGS NOT EXPENDED IN A GIVEN YEAR MAY BE ADDED TO THE ENDOWMENT OR RETAINED AND USED FOR ENDOWMENT PURPOSES IN SUBSEQUENT YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE APPLIED AGAINST RENTAL REVENUE 2,303. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE APPLIED AGAINST RENTAL REVENUE 2,303. LANDS WE LOVE 31381 0 31381 1565 6049 10637 1073 31381 31381 1565 6049 10637 1073 19324 12057 1 PART I, LINE 2: WE ENSURE THE GRANTEE ACTUALLY TAKES OWNERSHIP OF THE LAND AND IS MEETING GRANT FUND OBLIGATIONS IN THEIR STEWARDSHIP OF THE PROPERTY. X 1 144100 X 1 74465 X 5 24767 X LAND 1 643100 X LIFE ESTATE 1 498512 0 0 0 PART I, COLUMN (B): SCHEDULE M, PART I, COLUMN (B): NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS GIVEN TO ALL FAMILIES, INDIVIDUALS OR BUSINESSES THAT GIVE CASH OR IN-KIND DONATIONS TO SUPPORT OUR WORK. MEMBERS VOTE FOR BOARD-OF-DIRECTOR CANDIDATES AND BYLAW CHANGES. EACH HOUSEHOLD THAT DONATES RECEIVES MEMBERSHIP FOR A 12-MONTH PERIOD FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING. EACH FAMILY MEMBERSHIP HAS ONE VOTE. ONE YEAR'S MEMBERSHIP IS GIVEN FOR ANY DONATION OF FUNDS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ELECT BOARD MEMBERS AND APPROVE BY-LAW CHANGES. MEMBERS ARE NOTIFIED IN ADVANCE AND THEN VOTE ON THE CHANGES AT THE TRUST'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, TREASURER AND EXECUTIVE COMMITTEE REVIEW THE 990 AND WORK WITH THE CPA TO MAKE ANY CHANGES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE 990. AFTER THE 990 HAS BEEN REVIEWED BY THE EXECUTIVE COMMITTEE, THE TREASURER SIGNS THE RETURN. THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS ASKED TO DISCLOSE CONFLICTS PRIOR TO EACH BOARD MEETING. IF A CONFLICT IS PRESENT ON AGENDA ITEMS, THE BOARD MEMBER IS ABSENT FROM THE ROOM DURING THE DISCUSSION AND VOTING OF THAT ITEM. THIS SAME PROCESS HAPPENS AT COMMITTEE MEETINGS. STAFF REVEAL CONFLICTS TO THE EXECUTIVE DIRECTOR WHO WORKS TO ENSURE STAFF MEMBERS HAVE NO INFLUENCE OR EXPOSURE TO DECISIONS AFFECTING POTENTIAL CONFLICTS. THE BOARD IS ASKED TO REVIEW AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY. ALL EMPLOYEES SIGN CONFLICT OF INTEREST FORMS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DISCUSSES THE EXECUTIVE DIRECTOR EVALUATION IN A CLOSED EXECUTIVE SESSION WITH THE BOARD. STAFF INPUT ON THE EXECUTIVE DIRECTOR IS SOLICITED BY THE PRESIDENT OF THE BOARD. THE PRESIDENT REVIEWS COMPARABLES AND WORKS WITH THE EXECUTIVE COMMITTEE TO DETERMINE A PAY RAISE. THIS DECISION IS SHARED WITH THE BOARD IN EXECUTIVE SESSION. THE TREASURER COMMUNICATES THE DECISION IN WRITING TO THE BOOKKEEPER AND THE EXECUTIVE DIRECTOR SIGNS A FORM ACKNOWLEDGING THIS. FORM 990, PART VI, SECTION C, LINE 18 GUIDESTAR AND OTHER WEBSITES HAVE SLT'S 990. BECAUSE CONSERVATION REAL ESTATE TRANSACTIONS CAN BE COMPLEX TO FOLLOW IN A 990. FORM 990, PART VI, SECTION C, LINE 19 THE BY-LAWS, AUDIT, THE FRONT PAGES OF THE 990 AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E COMMUNITY OUTREACH: PROGRAM SERVICE EXPENSES 8,126. MANAGEMENT AND GENERAL EXPENSES 1,393. FUNDRAISING EXPENSES 2,090. TOTAL EXPENSES 11,609. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.