2025-10-27T18:43:36-05:00 2023-12-31 550621482 GRAY GRIFFITH & MAYS AC 707 VIRGINIA STREETEASTSUITE 400 CHARLESTON WV 253012711 990 2023-01-01 550740909 THE WEST VIRGINIA LAND TRUST INC WEST 3043467788 PO BOX 11823 CHARLESTON WV 253391823 BRENT BAILEY EXECUTIVE DIRECTOR 3043467788 2025-10-24 1 1 J RYAN LINDSAY P01835061 3043459400 2023 2025-03-06 01:10:19Z X BRENT BAILEY PO BOX 11823 CHARLESTON WV 253391823 4525752 0 X WWW.WVLANDTRUST.ORG X 1994 WV THE WVLT PROTECTS LAND WITH SIGNIFICANT CONSERVATION VALUES THROUGH THE USE OF CONSERVATION EASEMENTS AND REAL ESTATE ACQUISITIONS, AND BY WORKING WITH A STATEWIDE NETWORK OF PARTNERS TO ACCELERATE AND EXPAND CONSERVATION. 15 15 11 186 0 0 2837358 4218034 0 0 140823 287239 -9817 -13752 2968364 4491521 0 0 0 0 743638 856814 0 0 131115 366213 472416 1109851 1329230 1858513 3162291 16109784 19531429 112906 90697 15996878 19440732 X THE WVLT PROTECTS "SPECIAL PLACES" IN WV, WHICH INCLUDE LANDS THAT GIVE WV ITS DISTINCTIVE CHARACTER AND EXHIBIT SIGNIFICANT CONSERVATION VALUES. THOSE VALUES SPAN A RANGE OF PUBLIC BENEFITS, INCLUDING WATER QUALITY PROTECTION, RECREATIONAL OPPORTUNITIES, BIOLOGICAL DIVERSITY, AGRICULTURAL SITES, AND SITES THAT PROTECT CULTURAL AND HISTORICAL RESOURCES. WVLT ALSO OPERATES A SIGNIFICANT OUTREACH PROGRAM THAT ENGAGES THE PUBLIC, AGENCIES, AND ORGANIZATIONS IN RECOGNIZING AND ENJOYING THE BENEFITS OF OUTDOOR SPACES THAT ARE AVAILABLE FOR PUBLIC USE. 0 0 247986 CONSERVATION OF SPECIAL PLACES: WVLT PROTECTS LAND BY ACQUIRING PROPERTIES IN FEE, THROUGH CONSERVATION EASEMENTS, OR BY FACILITATING ACQUISITIONS (THROUGH NEGOTIATIONS OR VIA LOANS) FOR OTHER ENTITIES, INCLUDING PUBLIC AGENCIES AND OTHER NONPROFIT ORGANIZATIONS. WVLT CONSIDERS OPPORTUNITIES ACCORDING TO ITS CONSERVATION CRITERIA AND AN ASSESSMENT OF PROPERTIES' CONSERVATION VALUES WITH AN EXTENSIVE PROCESS OF DUE DILIGENCE. IT ACQUIRES LANDS IN FEE THROUGH PURCHASE (FOR WHICH IT RAISES FUNDS), BARGAIN SALES, OR DONATIONS. FOR CONSERVATION EASEMENTS, WVLT WORKS WITH VOLUNTARY LANDOWNERS AND EVALUATES PROPERTIES ACCORDING TO ITS INTERNAL CRITERIA AND PURPOSES AS DEFINED BY THE IRS CODE. EASEMENTS MAY BE ACQUIRED THROUGH PURCHASE, BARGAIN SALES, OR DONATIONS. 513791 STEWARDSHIP (PROPERTY AND EASEMENT MAINTENANCE): UPON SECURING A CONSERVATION EASEMENT, THE WVLT INITIATES AN ANNUAL MONITORING PROGRAM TO ENSURE THAT THE COVENANTS IN THE EASEMENT ARE ADHERED TO AND THAT THE CONSERVATION VALUES THAT HAVE BEEN RECOGNIZED ARE PROTECTED IN PERPETUITY. IF THERE ARE VIOLATIONS OF THE EASEMENT, THE WVLT WILL WORK WITH THE OWNER TO DEVELOP AN ACTION PLAN TO MITIGATE ANY DAMAGES AND IF NECESSARY, WILL LEGALLY DEFEND THE EASEMENT IN COURT. WHEN THE LAND TRUST ACQUIRES PROPERTY IN FEE, IT DETERMINES THE APPROPRIATE USES(S) FOR THE LAND AND ELABORATES A MANAGEMENT PLAN THAT SERVES THOSE USES. THOSE USES ARE DEVELOPED WITH MAXIMUM PUBLIC BENEFIT IN MIND. ON A PRESERVE THAT IS TO BE AVAILABLE TO THE PUBLIC, THOSE USES MAY INCLUDE TRAIL NETWORKS, STREAMSIDE PROTECTION, OR INTERACTIVE SERVICES FOR EDUCATIONAL PURPOSES. 293882 PUBLIC EDUCATION: AS THE ONLY STATEWIDE LAND TRUST, THE WVLT WORKS TO EDUCATE LOCAL GROUPS AND COMMUNITIES ABOUT THE VALUE OF LAND CONSERVATION, BOTH FROM AN ENVIRONMENTAL AND LAND USE PERSPECTIVE. STRATEGIES INCLUDE DEVELOPMENT OF WEB BASED MATERIALS, DISTRIBUTION OF VARIOUS PRINTED MATERIALS, TRAINING AND NETWORKING OPPORTUNITIES, EDUCATIONAL WORKSHOPS, PRESENTATION TO CIVIC ORGANIZATIONS AND ATTENDANCE AT COMMUNITY FORUMS. WVLT ALSO HOSTS (ALONE OR IN PARTNERSHIPS) OUTINGS SUCH AS HIKES, RIVER FLOATS, AND OTHER OUTDOOR ACTIVITIES IN ORDER TO ENCOURAGE THE PUBLIC TO ENJOY THE EXPANDED PORTFOLIO OF CONSERVED LANDS AROUND THE STATE. 1055659 1 1 0 0 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 0 0 0 0 0 0 0 0 1 18 0 11 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AK CT IL LA MD OR PA TN VA WV X SUSAN GRAVES CPA 3045499942 2102 21ST STREET NITRO WV 25143 CHARLIE LOEB DIRECTOR 1.00 X 0 0 0 ANDY ALTMAN PRESIDENT 2.00 X X 0 0 0 CALVERT ARMBRECHT DIRECTOR 1.00 X 0 0 0 JACKIE HALLINAN DIRECTOR 1.00 X 0 0 0 TED ARMBRECHT DIRECTOR 1.00 X 0 0 0 CHARLES HARRIS DIRECTOR 1.00 X 0 0 0 DAVID CLARK SECRETARY 1.00 X X 0 0 0 RICHARD DONOVAN DIRECTOR 1.00 X 0 0 0 LEWIS PAYNE DIRECTOR 1.00 X 0 0 0 NINA PEYTON DIRECTOR 1.00 X 0 0 0 BREN POMPONIO DIRECTOR 1.00 X 0 0 0 CRAIG SLAUGHTER DIRECTOR 1.00 X 0 0 0 GABE RUSHDEN TREASURER 2.00 X X 0 0 0 JOHN SCHMIDT DIRECTOR 1.00 X 0 0 0 JOY OAKES VICE PRESIDENT 2.00 X X 0 0 0 BRENT BAILEY EXECUTIVE DIRECTOR 40.00 X 122400 0 3672 122400 0 3672 1 0 0 0 0 X 94596 316299 3807139 3024983 4218034 287239 287239 20377 94596 34231 -13854 -13854 MISCELLANEOUS INCOME 900099 102 102 102 4491521 287341 0 -13854 122400 61200 48960 12240 660639 507949 64100 88590 1510 1091 185 234 72265 55513 7425 9327 175 175 12500 12500 2868 1721 573 574 14798 8878 2960 2960 5707 5136 571 9574 5744 1915 1915 STEWARDSHIP 295419 295419 LAND PROTECTION 47285 47285 OUTREACH 47247 47247 FUNDRAISING 10425 10425 26418 18476 3092 4850 1329230 1055659 142456 131115 X 1437538 1099284 168970 227192 11386177 8234163 11386177 6269113 6818776 16109784 19531429 92906 90697 20000 0 112906 90697 X 9694410 14208935 6302468 5231797 15996878 19440732 16109784 19531429 3162291 281563 0 X X 0 1 X 1 0 X 1143745 3585623 1496370 2808421 2932971 11967130 1143745 3585623 1496370 2808421 2932971 11967130 0 0 0 11967130 167436 94742 108277 140823 287080 798358 167436 94742 108277 140823 287080 798358 1311181 3680365 1604647 2949244 3220051 12765488 0.93750 0.94270 0.06250 0.05730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 31 7588.05 1 1 3000.00 513791 1819596 1819596 1919655 131509 -113850 117718 1819596 1711777 207878 1919655 1063093 540574 108110 1711777 803630 86163 173300 1063093 0 0 11386177 11386177 11386177 4773084 281563 281563 4491521 0 4491521 1329230 0 1329230 0 1329230 PART II, LINE 9: THE WVLT HAS CHOSEN TO VALUE THEIR EASEMENTS WITH A ZERO VALUATION AS THEY PROVIDE THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. PART V, LINE 4: DONOR RESTRICTED FUNDS ARE PRESERVED TO SUSTAIN MAINTENANCE AND ENFORCEMENT OF CONSERVATION EASEMENTS HELD. WVLT ADOPTED ASC TOPIC 740-10 WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE THAN LIKELY NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. WVLT DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE OR REFLECT ANY UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2023 WVLT RETURNS FOR PERIODS ENDING ON OR AFTER DECEMBER 31, 2020 REMAIN SUBJECT TO EXAMINATION. PART II, LINE 5: THE WVLT HAS A WRITTEN POLICY REGARDING MONITORING OF CONSERVATION EASEMENTS HELD. DINNER SP 91753 75290 16463 9503 6460 500 3809 DINNER BJB 16991 13077 3914 0 400 3513 10046 3 6229 6229 114973 94596 20377 9503 6860 4013 13855 34231 -13854 X 1 1834516 APPRAISAL 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 DIRECTORS TED ARMBRECHT AND CALVERT ARMBRECHT ARE MARRIED TO EACH OTHER. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO SUBMISSION, THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPLETED FORM 990, RESOLVES ISSUES OR QUESTIONS, IF ANY, AND ADOPTS A RESOLUTION RECOMMENDING ACCEPTANCE BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE COMPLETED FORM 990, AND RESOLVES QUESTIONS OR ISSUES, IF ANY, WITH MANAGEMENT AND THE FINANCE COMMITTEE. AT ITS NEXT MEETING, THE BOARD OF DIRECTORS FORMALLY ADOPTS A RESOLUTION ACCEPTING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH PROGRAM IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PROGRAM DIRECTOR TO DETERMINE IF A POTENTIAL CONFLICT OF INTEREST EXISTS. EACH BOARD OF DIRECTORS MEMBER IS REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. APPROPRIATE ADJUSTMENTS ARE THEN MADE ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1F FORM 990, PART VII, LINE 1F REFLECTS AMENDED AMOUNTS. THE ORGANIZATION IDENTIFIED AND CORRECTED A REPORTING ERROR IN THE VALUATION OF DONATED LAND DURING THE YEAR. AS A RESULT, CONTRIBUTIONS WERE RESTATED ACCORDINGLY. FORM 990, PART X, LINE 10C(B) FORM 990, PART X, LINE 10C(B) REFLECTS AMENDED AMOUNTS. THE ORGANIZATION IDENTIFIED AND CORRECTED A REPORTING ERROR IN THE VALUATION OF DONATED LAND DURING THE YEAR. AS A RESULT, LAND AND THE BALANCE SHEET WERE RESTATED ACCORDINGLY. FORM 990, PART XII, LINE 2C: NO CHANGE FROM THE PRIOR YEAR. SCHEDULE B, PART 1, LINE A(10) SCHEDULE B, PART 1, LINE A(10) REFLECTS AMENDED AMOUNTS. THE ORGANIZATION IDENTIFIED AND CORRECTED A REPORTING ERROR IN THE VALUATION OF NON-CASH CONTRIBUTIONS DURING THE YEAR. AS A RESULT, THE AMOUNT OF THE NON-CASH CONTRIBUTION WAS RESTATED ACCORDINGLY.