CAPITOL LAND TRUST: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CAPITOL LAND TRUST (EIN 91-1413484)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-03
IRS object ID: 202402479349300900
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-03T07:51:58-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910870697	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AIKEN & SANDERS INC PS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	324 S MAIN ST UNIT A	AddressLine1Txt
City	MONTESANO	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	985634502	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	911413484	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAPITOL LAND TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CAPI	BusinessNameControlTxt
Phone	3609433012	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 14065	AddressLine1Txt
City	TUMWATER	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98511	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BARB MORSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3609433012	PhoneNum
Signature	2024-08-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LONNIE RICH CPA	PreparerPersonNm
PTIN	P00333655	PTIN
Phone	3605333370	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BARB MORSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 14065	AddressLine1Txt
City	TUMWATER	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98511	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,118,274	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CAPITOLLANDTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1987	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	LAND AND HABITAT CONSERVATION.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	10	TotalEmployeeCnt
Total Volunteers	221	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,170,211	PYContributionsGrantsAmt
CY Contributions Grants	$2,911,867	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$46,469	PYInvestmentIncomeAmt
CY Investment Income	$203,627	CYInvestmentIncomeAmt
PY Other Revenue	$1,648	PYOtherRevenueAmt
CY Other Revenue	$2,780	CYOtherRevenueAmt
PY Total Revenue	$3,218,328	PYTotalRevenueAmt
CY Total Revenue	$3,118,274	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$617,595	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$633,790	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$166,580	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,969,437	PYOtherExpensesAmt
CY Other Expenses	$678,515	CYOtherExpensesAmt
PY Total Expenses	$2,587,032	PYTotalExpensesAmt
CY Total Expenses	$1,312,305	CYTotalExpensesAmt
PY Revenues Less Expenses	$631,296	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,805,969	CYRevenuesLessExpensesAmt
Total Assets BOY	$21,388,557	TotalAssetsBOYAmt
Total Assets EOY	$23,507,192	TotalAssetsEOYAmt
Total Liabilities BOY	$218,534	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$590,034	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$21,170,023	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,917,158	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	STRATEGICALLY CONSERVE VITAL NATURAL AREAS AND WORKING LANDS IN THE SOUTH PUGET SOUND AND CHEHALIS BASIN WATERSHEDS, FOR THEIR ECOLOGICAL AND COMMUNITY BENEFITS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$931,118	ExpenseAmt
Revenue	$2,780	RevenueAmt
Desc	IN 2023, CAPITOL LAND TRUST (CLT) ACHIEVED THE SIGNIFICANT MILESTONE OF 100 PROPERTIES CONSERVED SINCE FORMING IN 1987. AN ADDITIONAL 37 ACRES OF LAND WAS ACQUIRED THIS YEAR, RESULTING IN A TOTAL OF 6,890 ACRES CONSERVED. A LARGE-SCALE RESTORATION PROJECT AT BLOOMS PRESERVE WAS COMPLETED TO BENEFIT THE STATE ENDANGERED OREGON SPOTTED FROG. CLT EXPANDED INSPIRING KIDS PRESERVE THROUGH ITS STRATEGIC ACQUISITION ACTIVITIES AND CONTINUED PERMITTING, SITE DEVELOPMENT, AND HABITAT ENHANCEMENT ACTIVITIES TO BENEFIT THIS FUTURE PUBLIC ACCESS PRESERVE. CLT CONTINUES TO CONNECT PEOPLE TO CONSERVED LANDS BY FACILITATING EXPERIENCES ON THE LAND, PARTNERING WITH YOUTH SERVING ORGANIZATIONS, AND BY HOSTING A SERIES OF SALMON VIEWING DAYS. CLT SUCCESSFULLY TRANSFERRED LAND AND HARVEST RIGHTS BACK TO THE LOCAL TRIBES AS ORIGINAL STEWARDS OF THE LAND.	Desc
Total Program Service Expenses	$931,118	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	10	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3609433012	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 14065	AddressLine1Txt
City	TUMWATER	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98511	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SANDY KAISER
VICE-PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT BRADLEY
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
LOLA FLORES
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
SCOT MCQUEEN
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
ANDREA MARTIN
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
EDIE HARDING
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
BARB MORSON
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
HELLE BURLINGAME
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
JIM SHERRILL
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
CRAIG HANSEN
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
JASON CALLAHAN
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
JOSEPH PETERS
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
SARAH MOOREHEAD
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
LUKE BOWERMAN
BOARD MEMBER	2.50	Yes (X)		$0	$0	$0
DAVID WINTER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$98,114	$0	$10,520

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$98,114	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,520	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$202,835	MembershipDuesAmt
Government Grants	$447,945	GovernmentGrantsAmt
All Other Contributions	$2,261,087	AllOtherContributionsAmt
Noncash Contributions	$946,420	NoncashContributionsAmt
Total Contributions	$2,911,867	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$144,511	TotalRevenueColumnAmt
Exclusion	$144,511	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$59,116	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$59,116	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$59,116	TotalRevenueColumnAmt
Exclusion	$59,116	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,780	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,780	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,780	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,118,274	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,780	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$203,627	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$108,956	TotalAmt
Program Services	$59,852	ProgramServicesAmt
Management And General	$30,386	ManagementAndGeneralAmt
Fundraising	$18,718	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$421,569	TotalAmt
Program Services	$227,378	ProgramServicesAmt
Management And General	$117,827	ManagementAndGeneralAmt
Fundraising	$76,364	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,596	TotalAmt
Program Services	$3,388	ProgramServicesAmt
Management And General	$2,626	ManagementAndGeneralAmt
Fundraising	$2,582	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$49,250	TotalAmt
Program Services	$36,419	ProgramServicesAmt
Management And General	$12,831	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$45,419	TotalAmt
Program Services	$25,025	ProgramServicesAmt
Management And General	$12,417	ManagementAndGeneralAmt
Fundraising	$7,977	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,250	TotalAmt
Program Services	$4,703	ProgramServicesAmt
Management And General	$2,457	ManagementAndGeneralAmt
Fundraising	$1,090	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$81,766	TotalAmt
Program Services	$57,660	ProgramServicesAmt
Management And General	$725	ManagementAndGeneralAmt
Fundraising	$23,381	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$763	TotalAmt
Program Services	$743	ProgramServicesAmt
Management And General	$20	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$45,230	TotalAmt
Program Services	$20,760	ProgramServicesAmt
Management And General	$6,586	ManagementAndGeneralAmt
Fundraising	$17,884	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$7,347	TotalAmt
Program Services	$4,188	ProgramServicesAmt
Management And General	$2,204	ManagementAndGeneralAmt
Fundraising	$955	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$33,392	TotalAmt
Program Services	$21,901	ProgramServicesAmt
Management And General	$5,386	ManagementAndGeneralAmt
Fundraising	$6,105	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$26,205	TotalAmt
Program Services	$17,716	ProgramServicesAmt
Management And General	$6,545	ManagementAndGeneralAmt
Fundraising	$1,944	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,020	TotalAmt
Program Services	$2,020	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,061	TotalAmt
Program Services	$1,061	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,533	TotalAmt
Program Services	$15,558	ProgramServicesAmt
Management And General	$2,860	ManagementAndGeneralAmt
Fundraising	$2,115	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
STEWARDSHIP, RESTORATIO	$376,698	$376,698
PROPERTY & SMALL EQUIPM	$36,414	$35,054	$36	$1,324
INKIND EXPENSE	$21,420	$11,553	$5,987	$3,880
DUES	$11,856	$8,375	$1,551	$1,930

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,560	TotalAmt
Program Services	$1,066	ProgramServicesAmt
Management And General	$4,163	ManagementAndGeneralAmt
Fundraising	$331	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,312,305	TotalAmt
Program Services	$931,118	ProgramServicesAmt
Management And General	$214,607	ManagementAndGeneralAmt
Fundraising	$166,580	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$136,127	BOYAmt
EOY	$190,424	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$485,090	BOYAmt
EOY	$194,191	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$63,198	BOYAmt
EOY	$119,044	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,644	BOYAmt
EOY	$9,053	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,660,021	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$19,662	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$16,998,349	BOYAmt
EOY	$18,640,359	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,696,149	BOYAmt
EOY	$4,354,121	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,388,557	BOYAmt
EOY	$23,507,192	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$77,476	BOYAmt
EOY	$95,225	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$141,058	BOYAmt
EOY	$144,809	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$350,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$218,534	BOYAmt
EOY	$590,034	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,969,634	BOYAmt
EOY	$3,761,698	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,200,389	BOYAmt
EOY	$19,155,460	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,170,023	BOYAmt
EOY	$22,917,158	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$21,388,557	BOYAmt
EOY	$23,507,192	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,805,969	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$306,666	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$365,500	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,725,866	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,243,192	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,543,072	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,170,445	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,970,983	CurrentTaxYearAmt
Total	$11,653,558	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,725,866	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,243,192	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,543,072	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,170,445	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,970,983	CurrentTaxYearAmt
Total	$11,653,558	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$11,653,558	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,888	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,788	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$44,234	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$45,966	CurrentTaxYearMinus1YearAmt
Current Tax Year	$144,511	CurrentTaxYearAmt
Total	$304,387	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,273	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,767	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,030	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,648	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,780	CurrentTaxYearAmt
Total	$29,498	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$11,987,443	TotalSupportAmt
Gross Receipts Rltd Activities	$288,474	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.97210	PublicSupportCY170Pct
Public Support PY170	0.98100	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
Preservation Open Space	Yes (X)	PreservationOpenSpaceInd
Historic Land Area	Yes (X)	HistoricLandAreaInd
Historic Structure	Yes (X)	HistoricStructureInd
Total Easements	42	TotalEasementsCnt
Total Acreage	2903.00	TotalAcreageCnt
Historic Structure Easements	2	HistoricStructureEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	345.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$14,845	ExpensesIncurredEnforcementAmt
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$42,982	BeginningYearBalanceAmt
Investment Earnings Or Losses	$6,613	InvestmentEarningsOrLossesAmt
Administrative Expenses	$224	AdministrativeExpensesAmt
End Year Balance	$49,371	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$50,899	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$7,691	InvestmentEarningsOrLossesAmt
Administrative Expenses	$226	AdministrativeExpensesAmt
End Year Balance	$42,982	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$44,379	BeginningYearBalanceAmt
Investment Earnings Or Losses	$6,757	InvestmentEarningsOrLossesAmt
Administrative Expenses	$237	AdministrativeExpensesAmt
End Year Balance	$50,899	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$36,948	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,609	InvestmentEarningsOrLossesAmt
Administrative Expenses	$178	AdministrativeExpensesAmt
End Year Balance	$44,379	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$30,007	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,106	InvestmentEarningsOrLossesAmt
Administrative Expenses	$165	AdministrativeExpensesAmt
End Year Balance	$36,948	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.39000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.61000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,638,004	OtherCostOrOtherBasisAmt
Book Value	$18,638,004	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$22,017	OtherCostOrOtherBasisAmt
Depreciation	$19,662	DepreciationAmt
Book Value	$2,355	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$18,640,359	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	PUBLICLY TRADED SECURITIES	Desc
Book Value	$4,354,121	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,354,121	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,059,440	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$306,666	NetUnrealizedGainsInvstAmt
Other Revenue	-$365,500	OtherRevenueAmt
Revenue Not Reported	-$58,834	RevenueNotReportedAmt
Revenue Subtotal	$3,118,274	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,118,274	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,312,305	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,312,305	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,312,305	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 5:	THE ORGANIZATION'S POLICY IS TO MONITOR ALL CONSERVATION EASEMENTS ON AN ANNUAL BASIS AND TO ENFORCE THE TERMS OF ALL EASEMENTS, INCLUDING PURSUING LITIGATION IF NECESSARY.
PART II, LINE 9:	CONSERVATION EASEMENTS ARE NOT ASSIGNED A VALUE IN THE FINANCIAL STATEMENTS AS THEY ARE PERMANENTLY RESTRICTED AND THE ORGANIZATION CONSIDERS THE RESPONSIBILITY AND COST TO MONITOR AND ENFORCE CONSERVATION EASEMENTS AS OUTWEIGHING POTENTIAL VALUE.
PART IV, LINE 2B:	THE ORGANIZATION ENTERED INTO AN AGREEMENT DURING 2011 WITH THE BLACK HILLS AUDUBON SOCIETY TO ACT AS FUND ADMINISTRATOR FOR A MITIGATION FUND CALLED THE MAYTOWN CONSERVATION FUND. THE ORGANIZATION IS ACTING AS CUSTODIAN OF THE FUND AND PROCESSING INVOICES AND MAKING PAYMENTS ON BEHALF OF THE BLACK HILLS AUDUBON SOCIETY.
PART V, LINE 4:	TO FUND FUTURE CONSERVATION ACTIVITIES.
PART X, LINE 2:	THE TRUST IS A TAX EXEMPT NON-PROFIT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR INCOME TAXES. THE TRUST FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TRUST IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. CURRENTLY, THERE ARE NO EXAMINATIONS OR PENDING EXAMINATIONS WITH THE INTERNAL REVENUE SERVICE (IRS). THE TRUST ADOPTED THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ON JANUARY 1, 2009. AS OF DECEMBER 31, 2023, THERE ARE NO TAX POSITIONS FOR WHICH THE DEDUCTIBILITY IS CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY REGARDING THE TIMING OF SUCH DEDUCTIBILITY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	LAND TRANSFER -365,500.

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$925,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 AND PROVIDES TO THE ORGANIZATION. ALL BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW AND APPROVE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CAPITOL LAND TRUST'S OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. TO ENSURE COMPLIANCE, THEY MAINTAIN AND PERIODICALLY UPDATE A CONFLICT OF INTEREST POLICY AND ADHERE TO THE LAND TRUST ALLIANCE'S STANDARDS AND PRACTICES. ADDITIONALLY, AS PART OF THE NATIONAL ACCREDITATION PROCESS, CAPITOL LAND TRUST WENT THROUGH A SYSTEMATIC PROCESS DESIGNED TO ENSURE ALL OF ITS POLICIES AND PROCEDURES MEET THE HIGHEST STANDARDS OF EXCELLENCE.
FORM 990, PART VI, SECTION B, LINE 15	WAGES ARE BASED ON MARKET WAGES. A MAJORITY OF BOARD MEMBERS AGREE ON COMPENSATION. THE ORGANIZATION DOES NOT HAVE ANY HIGHLY COMPENSATED EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST TO PO BOX 14065, TUMWATER, WA 98511. REQUESTS MAY ALSO BE MADE TO INFO@CAPITOLLANDTRUST.ORG OR BY PHONE AT 360-943-3012. THE FORM 990 IS ALSO AVAILABLE ON THE ORGANIZATION WEBSITE AT CAPITOLLANDTRUST.ORG.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST TO PO BOX 14065, TUMWATER, WA 98511. REQUESTS MAY ALSO BE MADE TO INFO@CAPITOLLANDTRUST.ORG OR BY PHONE AT 360-943-3012.
FORM 990, PART XI, LINE 9:	LAND TRANSFER -365,500.
FORM 990, PART XII, LINE 2C	NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR.