2024-09-27T13:13:18-07:00 2022-12-31 932212100 Bilotta & Company CPAs LLC 18613 135th Ln E Bonney Lake WA 98391 990 2022-01-01 911785342 LUMMI ISLAND HERITAGE TRUST LUMM 3067587997 po box 158 Lummi island WA 982621158 William Enoch Treasurer 3607587997 2024-09-27 1 1 Michael Travis P03095414 2089646170 2024-09-05 2022 2024-10-15 13:58:12Z X Scott Josiah PO Box 158 Lummi Island WA 982621158 349416 0 X www.liht.org X 1997 WA TO CREATE A LEGACY OF ABUNDANT OPEN SPACE, NATIVE HABITAT, AND NATURAL RESOURCES ON LUMMI ISLAND BY INSPIRING PEOPLE TO PROTECT AND CARE FOR THE ISLAND'S FARMS, FORESTS, WETLANDS, AND SHORELINES FOREVER. 12 12 6 112 0 0 2000581 246628 0 0 100080 86877 4938 12839 2105599 346344 0 0 0 0 163126 168043 0 0 35145 397783 634732 560909 802775 1544690 -456431 11865974 10767496 553596 912464 11312378 9855032 TO CREATE A LEGACY OF ABUNDANT OPEN SPACE, NATIVE HABITAT, AND NATURAL RESOURCES ON LUMMI ISLAND BY INSPIRING PEOPLE TO PROTECT AND CARE FOR THE ISLAND'S FARMS, FORESTS, WETLANDS, AND SHORELINES FOREVER 0 0 585482 0 0 STEWARDSHIP: THE TRUST MANAGED AND INSPECTED ALL LAND TRUST FEE-HELD PROPERTIES (508 ACRES) AND MONITORED ITS 16 PRIVATE EASEMENTS (293 ACRES). REMOVED INVASIVE SPECIES, MAINTAINED PUBLIC TRAILS, AND UPDATED MANAGEMENT PLANS. IN 2022 THE TRUST BEGAN AN AFFORESTATION PROJECT IN THE CURRY PRESERVE, REPAIRED DAMAGE TO THE BAKER PRESERVE TRAIL CAUSED BY THE NOVEMBER 2021 RAINSTORM AND MADE IMPROVEMENTS TO THE ENTRANCES OF BOTH THE BAKER AND CURRY PRESERVES. THE TRUST HIRED A CONTRACTOR TO EXECUTE THE LARGE-SCALE RESTORATION WORK AT THE AISTON PRESERVE. 128786 0 0 EXTERNAL EDUCATION: OUTREACH ABOUT VOLUNTARY LAND CONSERVATION TOOLS AND COMMUNITY CONSERVATION INCLUDING PUBLICATION OF NEWSLETTERS DISTRIBUTED TO OVER 2,000 HOUSEHOLDS, INFORMATIONAL BROCHURES, WEBSITES, SOCIAL MEDIA, FIELD TRIPS, SLIDE SHOWS, WORKSHOPS, COMMUNITY EVENTS ON OUR PROPERTIES, AND PRIVATE MEETINGS WITH LANDOWNERS. 5210 0 0 EASEMENTS AND ACQUISITIONS: EFFORTS TO CONSERVE LAND THROUGH PURCHASE OR DONATION OF LAND AND CONSERVATION EASEMENTS. THE TRUST CONTINUED PRELIMINARY DISCUSSIONS WITH VARIOUS LANDOWNERS WISHING TO VOLUNTARILY SELL THEIR LAND OR PROTECT THEIR PRIVATE LAND WITH CONSERVATION EASEMENTS. IN 2022 THE TRUST BOUGHT 120 ACRES OF LAND ADJACENT TO THE AISTON PRESERVE. 0 0 0 719478 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 6 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WA X William Enoch 3607587997 PO Box 158 lummi island WA 98262 X Janine Shaw Director 4 0 X 0 0 0 Mary Ross director 4 0 X 0 0 0 Tobey King Director 4 0 X 0 0 0 Judy Bush Director 4 0 X 0 0 0 Paul Upton Director 4 0 X 0 0 0 Catherine Shornick Director 4 0 X 0 0 0 Linda Sheek Director 4 0 X 0 0 0 Elizabeth Kilanowski Director 4 0 X 0 0 0 Scott Josiah Chair 4 0 X X 0 0 0 Cheryl Hood Treasurer 4 0 X X 0 0 0 William Enoch Treasurer 4 0 X X 0 0 0 Peter Earle Secretary 4 0 X X 0 0 0 Dawn Dietrich Vice Chair 4 0 X X 0 0 0 0 0 0 0 0 0 0 0 0 121288 0 0 0 125340 0 246628 0 86877 86877 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6054 3072 2982 2982 0 0 9857 9857 0 0 9857 346344 99716 0 0 0 0 0 0 0 0 0 0 57516 46588 8110 2818 0 0 0 0 94781 76773 13364 4644 0 0 0 0 0 0 0 0 15746 12754 2220 772 0 0 0 0 1166 1166 0 0 15987 15987 0 0 0 0 0 0 0 0 20831 2963 17868 0 52704 28704 0 24000 0 0 0 0 22969 16924 3291 2754 0 0 0 0 0 0 0 0 2902 2298 447 157 796 457 339 0 0 0 0 0 6081 6081 0 0 0 0 0 0 0 0 0 0 4005 4005 0 0 7180 5687 1493 0 Project Expense 473822 473822 0 0 Equip rental & Maint 6082 5162 920 0 Preserves Maint 17342 17342 0 0 Taxes & Fees 2865 2765 100 0 802775 719478 48152 35145 75232 70899 0 0 556193 570889 0 0 0 0 0 0 0 0 391 391 0 0 7005563 71713 5736295 6933850 5497863 3191467 0 0 0 0 0 0 0 0 11865974 10767496 2196 361064 0 0 551400 551400 0 0 0 0 0 0 0 0 0 0 0 553596 912464 X 1478657 805152 9833721 9049880 11312378 9855032 11865974 10767496 -456431 -1000915 0 0 0 0 X 1 X 0 1 0 X 450381 231816 348601 1998784 125340 3154922 0 0 0 0 0 0 0 0 0 0 0 0 450381 231816 348601 1998784 125340 3154922 0 3154922 64369 64673 65832 100080 86877 381831 0 0 0 0 0 0 0 0 0 0 0 0 3536753 0 0.89204 0.9077 X X X X 16 293 0 0 0 1 1 370 23894 1 1718717 0 -217817 0 55160 0 1445740 208850 1509867 47174 0 47174 0 1718717 105000 13850 16213 0 16213 0 118850 105000 0 21130 0 21130 0 105000 105000 0 0 0 0 0 105000 0 1 0 0 0 6882361 0 6882361 0 0 0 0 0 0 0 0 0 0 0 0 123202 0 71713 51489 6933850 Schedule D, Part II, Line 5 Lummi Island Heritage Trust mainains a comprehensive Conservation Easement Enforcement Policy written to ensure compliance with Land Trust Alliance Standards and Practices, and continuation of LIHT 503(c)(3) status. Enforcement expenses include staff time, cost of documentation materials, legal fees, and reparation costs. Operating practices documented in the manual emphasize prevention strategies via maintaining landholder relationships, annual monitoring of easements, monitoring land ownership & working with new owners, easement drafting strategies, and handling of violations. Schedule D, Part II, Line 9 EASEMENTS ARE REPORTED IN THE FINANCIAL STATEMENTS AT THE COST OF $1 PER EASEMENT, AND ARE SHOWN AS PERMANENTLY RESTRICTED NET ASSETS. Schedule D, Part V, Line 4 The corpus is permanently restricted, growth exceeding the corpus is available for annual operations. The Board has adopted a policy to draw no more than 4% of the endowment on an annual basis if available in excess of the corpus, subject to Board discretion. Form 990, Header, Line B Updated due to audit adjustments discovered during 2023 financial statement audit. Form 990, Part VI, Section B, Line 11b THE TRUST BOARD ASSIGNS THE REVIEW OF THE IRS FORM 990 TO THE FINANCE COMMITTEE PRIOR TO THE FILING OF THE RETURN. A COPY OF THE IRS FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 12c CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY, AND ANY CONFLICTS ARE MONITORED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 15 THE BOARD REVIEWS SALARIES OF SIMILAR POSITIONS AND REVIEWS NATIONAL, REGIONAL, AND LOCAL DATA TO DECIDE APPROPRIATE SALARY LEVEL FOR EMPLOYEES. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.