2024-09-27T13:25:34-07:00 2023-12-31 932212100 Bilotta & Company CPAs LLC 18613 135th Ln E Bonney Lake WA 98391 990 2023-01-01 911785342 LUMMI ISLAND HERITAGE TRUST LUMM PO Box 158 Lummi Island WA 982621158 William Enoch Treasurer 3607587797 2023-09-27 1 1 Michael Travis P03095414 2089646170 2024-09-05 2023 2024-10-15 13:58:12Z Scott Josiah PO Box 158 Lummi Island WA 982621158 1141139 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 islands farms, forests, wetlands, and shorelines forever. 12 12 4 114 26182 26182 246628 921935 0 75457 86877 125194 12839 16109 346344 1138695 0 0 0 0 168043 185567 0 0 20179 631907 530382 799950 715949 -453606 422746 10767496 10586345 912464 21218 9855032 10565127 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 islands farms, forests, wetlands, and shorelines forever. 0 0 579027 1349202 Stewardship: The trust managed and inspected all land trust fee-held properties (797 acres) and monitored its 16 private easements (293 acres), removed invasive species, maintained public trails, and updated management plans. In 2023, the trust fully renovated its Aiston preserve, and performed various renovation works on the curry reserve. 11268 836 External education: outreach about voluntary land conservation tools and community conservation including publication of newsletters, information brochures, websites, social media, slide shows, community events on our properties, and meetings with landowners. 1587 0 Easements and acquisitions: Efforts to conserve land through purchase or donation of land and conservation easements. The trust continued discussions with various landowners wishing to voluntarily sell their land or protect their private land with conservation easements. No easements were purchased in 2023. 0 0 0 591882 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 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 1 4 0 1 4 1 1 1 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 982621158 X Scott Josiah Chair 4 0 X X 0 0 0 Dawn Dietrich Vice Chair 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 Joe Anderson Board Member 4 0 X 0 0 0 Judith Bush Board Member 4 0 X 0 0 0 Elizabeth Kilanowski Board Member 4 0 X 0 0 0 Richard Toby King Board Memeber 4 0 X 0 0 0 Mary Ross Board Member 4 0 X 0 0 0 Janine Shaw Board Member 4 0 X 0 0 0 Catherine Shornick Board Member 4 0 X 0 0 0 Paul Upton Board member 4 0 X 0 0 0 0 0 0 0 0 0 0 0 0 200762 0 0 555638 165535 800 921935 75457 75457 0 0 75457 99012 99012 0 0 0 0 0 0 0 0 0 0 0 0 0 26182 0 0 0 26182 26182 0 26182 0 7021 0 0 7021 0 7021 6828 2444 4384 4384 0 0 4704 4704 0 0 4704 1138695 183557 26182 7021 85927 73897 5156 6874 75941 51424 19407 5110 8867 6451 1721 695 14832 10790 2879 1163 266 239 27 17047 17047 17300 17300 9996 9996 2444 2444 16223 6807 6086 3330 3211 72 3139 1837 1837 435 435 6166 4346 1820 3784 3784 7477 7477 Bank Fees 538 35 209 294 Preserves Maintenance 9415 8818 597 Other 7035 1360 5406 269 Large Project Expense 427208 427208 0 0 715949 591882 103888 20179 70900 121413 570889 86345 391 391 7017618 75497 6933850 6942121 3191466 3436075 10767496 10586345 361064 21218 0 0 551400 0 0 0 0 0 0 0 0 0 0 0 0 912464 21218 X 805152 1254821 9049880 9310306 9855032 10565127 10767496 10586345 422746 287349 0 0 0 0 X 0 1 X 1 0 X 231816 348601 1998784 222453 871311 3672965 0 0 0 0 0 0 0 0 0 0 0 0 231816 348601 1998784 222453 871311 3672965 3672965 64673 65832 100080 86877 92366 409828 26182 26182 0 0 4108975 0 0.89389 0.892 X X X X 16 291 0 0 1 1 1 1462 36987 1 1445740 200 204341 0 6568 0 1643713 1718717 0 -217818 0 55159 0 1445740 208850 1509867 47174 0 47174 0 1718717 105000 0 16213 0 16213 0 105000 105000 0 21130 0 21130 0 105000 0 1 0 0 0 0 6847737 6847737 0 103901 59211 44690 0 0 0 0 0 65980 16286 49694 0 0 0 0 6942121 1426044 287349 0 0 0 287349 1138695 0 0 0 1138695 715949 0 0 0 0 0 715949 0 0 0 715949 Schedule D, Part II, Line 3 Amendment to Madison Conservation Easement Schedule D, Part II, Line 5 Lummi Island Heritage Trust maintains a comprehensive Conservation Easement Enforcement Policy written to ensure compliance with Land Trust Alliance Standards and Practices, and continuation of LIHT 501(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 donor 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, Part VI, Section B, Line 11b The Board reviews the draft form 990 in detail prior to filing and will approve the draft prior to final submission. 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 employee Form 990, Part VI, Section C, Line 19 Governing documents are made available upon request