CAPITOL LAND TRUST: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CAPITOL LAND TRUST (EIN 91-1413484)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-19
- IRS object ID
- 202342009349301459
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-19T15:47:20-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | 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 | SCOT MCQUEEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3609433012 | PhoneNum |
| Signature | 2023-07-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOT | PersonFirstNm |
| Person Last | MCQUEEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| 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 |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOT MCQUEEN | 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 | $3,221,539 | 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 | 11 | TotalEmployeeCnt |
| Total Volunteers | 288 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,543,072 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,170,211 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $189,552 | PYInvestmentIncomeAmt |
| CY Investment Income | $46,469 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,030 | PYOtherRevenueAmt |
| CY Other Revenue | $1,648 | CYOtherRevenueAmt |
| PY Total Revenue | $1,734,654 | PYTotalRevenueAmt |
| CY Total Revenue | $3,218,328 | 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 | $569,851 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $617,595 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $118,717 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $341,308 | PYOtherExpensesAmt |
| CY Other Expenses | $1,969,437 | CYOtherExpensesAmt |
| PY Total Expenses | $911,159 | PYTotalExpensesAmt |
| CY Total Expenses | $2,587,032 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $823,495 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $631,296 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,273,280 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,388,557 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $236,572 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $218,534 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,036,708 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,170,023 | 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 | $2,245,140 | ExpenseAmt |
| Revenue | $1,648 | RevenueAmt |
| Desc | IN 2022, CAPITOL LAND TRUST (CLT) CONSERVED 99 ACRES OF LAND, RESULTING IN A TOTAL OF 6,579 ACRES CONSERVED IN THE SOUTH PUGET SOUND AND CHEHALIS BASIN WATERSHEDS. CLT CONTINUED TO MONITOR AND MANAGE EXISTING CONSERVATION LANDS TO ENHANCE HABITAT VALUES. WORK WAS DONE TO COMPLETE A LARGE-SCALE RESTORATION PLANTING PROJECT ALONG LOWER ELD INLET AND DESIGN, PERMITTING AND SITE DEVELOPMENT PLANNING CONTINUED FOR INSPIRING KIDS PRESERVE. CLT ACQUIRED AN ADDITIONAL 4 ACRES ADJACENT TO BAYSHORE PRESERVE TO DEVELOP SCHOOL BUS TURNAROUND ACCESS, IMPROVE PARKING, AND INCREASE PROTECTION OF PREVIOUSLY ACQUIRED PROPERTY. THE ORGANIZATION CONTINUES TO CONNECT PEOPLE TO CONSERVED LANDS BY FACILITATING RECREATION ON KEY PRESERVES, PARTNERING WITH YOUTH SERVING ORGANIZATIONS AND SCHOOL DISTRICTS TO GET KIDS ON THE LAND, AND BY HOSTING A SERIES OF SALMON VIEWING DAYS AT BAYSHORE PRESERVE. | Desc |
| Total Program Service Expenses | $2,245,140 | 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 | 0 | 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 | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | 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 |
| SKIP MCGINTY | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREA MARTIN | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOT MCQUEEN | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GRANT JONES | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| EDIE HARDING | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JASON CALLAHAN | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JIM SHERRILL | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| KIANA SINNER | ||||||
| BOARD FELLOW | 2.50 | Yes (X) | $0 | $0 | $0 | |
| CRAIG HANSEN | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| BOBBY HALL | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| AUDREY LAMB | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| SARAH MOOREHEAD | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| LOLA FLORES | ||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DAVID WINTER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $91,041 | $0 | $9,734 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $91,041 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,734 | 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 | $203,103 | MembershipDuesAmt |
| Government Grants | $1,760,190 | GovernmentGrantsAmt |
| All Other Contributions | $1,206,918 | AllOtherContributionsAmt |
| Noncash Contributions | $4,498 | NoncashContributionsAmt |
| Total Contributions | $3,170,211 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,966 | TotalRevenueColumnAmt |
| Exclusion | $45,966 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,714 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,211 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $503 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $503 | TotalRevenueColumnAmt |
| Exclusion | $503 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,648 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,648 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,648 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,218,328 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,648 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $46,469 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,776 | TotalAmt |
| Program Services | $57,094 | ProgramServicesAmt |
| Management And General | $29,758 | ManagementAndGeneralAmt |
| Fundraising | $13,924 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $404,717 | TotalAmt |
| Program Services | $223,381 | ProgramServicesAmt |
| Management And General | $121,251 | ManagementAndGeneralAmt |
| Fundraising | $60,085 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,095 | TotalAmt |
| Program Services | $6,547 | ProgramServicesAmt |
| Management And General | $3,743 | ManagementAndGeneralAmt |
| Fundraising | $1,805 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,316 | TotalAmt |
| Program Services | $43,151 | ProgramServicesAmt |
| Management And General | $13,165 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,691 | TotalAmt |
| Program Services | $24,271 | ProgramServicesAmt |
| Management And General | $13,087 | ManagementAndGeneralAmt |
| Fundraising | $6,333 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,675 | TotalAmt |
| Program Services | $4,375 | ProgramServicesAmt |
| Management And General | $2,302 | ManagementAndGeneralAmt |
| Fundraising | $998 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,463 | TotalAmt |
| Program Services | $52,052 | ProgramServicesAmt |
| Management And General | $324 | ManagementAndGeneralAmt |
| Fundraising | $21,087 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,168 | TotalAmt |
| Program Services | $1,962 | ProgramServicesAmt |
| Management And General | $206 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,221 | TotalAmt |
| Program Services | $19,155 | ProgramServicesAmt |
| Management And General | $15,371 | ManagementAndGeneralAmt |
| Fundraising | $5,695 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,014 | TotalAmt |
| Program Services | $5,714 | ProgramServicesAmt |
| Management And General | $2,998 | ManagementAndGeneralAmt |
| Fundraising | $1,302 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,562 | TotalAmt |
| Program Services | $22,552 | ProgramServicesAmt |
| Management And General | $10,538 | ManagementAndGeneralAmt |
| Fundraising | $4,472 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,684 | TotalAmt |
| Program Services | $10,114 | ProgramServicesAmt |
| Management And General | $875 | ManagementAndGeneralAmt |
| Fundraising | $695 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,839 | TotalAmt |
| Program Services | $1,839 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,211 | TotalAmt |
| Program Services | $10,293 | ProgramServicesAmt |
| Management And General | $3,431 | ManagementAndGeneralAmt |
| Fundraising | $1,487 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STEWARDSHIP, RESTORATIO | $1,704,621 | $1,704,621 | ||
| PROPERTY & SMALL EQUIPM | $42,497 | $42,497 | ||
| DUES | $9,880 | $5,095 | $4,671 | $114 |
| PROPERTY TAXES, LICENSE | $8,100 | $7,939 | $109 | $52 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,502 | TotalAmt |
| Program Services | $2,488 | ProgramServicesAmt |
| Management And General | $1,346 | ManagementAndGeneralAmt |
| Fundraising | $668 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,587,032 | TotalAmt |
| Program Services | $2,245,140 | ProgramServicesAmt |
| Management And General | $223,175 | ManagementAndGeneralAmt |
| Fundraising | $118,717 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,681 | BOYAmt |
| EOY | $136,127 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,207,015 | BOYAmt |
| EOY | $485,090 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,523 | BOYAmt |
| EOY | $63,198 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,398 | BOYAmt |
| EOY | $9,644 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,026,590 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,241 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,513,582 | BOYAmt |
| EOY | $16,998,349 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,091,081 | BOYAmt |
| EOY | $3,696,149 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,273,280 | BOYAmt |
| EOY | $21,388,557 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,662 | BOYAmt |
| EOY | $77,476 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,910 | BOYAmt |
| EOY | $141,058 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $236,572 | BOYAmt |
| EOY | $218,534 | 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 | $3,075,984 | BOYAmt |
| EOY | $2,969,634 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,960,724 | BOYAmt |
| EOY | $18,200,389 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,036,708 | BOYAmt |
| EOY | $21,170,023 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,273,280 | BOYAmt |
| EOY | $21,388,557 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $631,296 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$497,981 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | $2,558,813 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,725,866 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,243,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,543,072 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,170,445 | CurrentTaxYearAmt |
| Total | $11,241,388 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,558,813 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,725,866 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,243,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,543,072 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,170,445 | CurrentTaxYearAmt |
| Total | $11,241,388 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $11,241,388 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,372 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,888 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,234 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,966 | CurrentTaxYearAmt |
| Total | $184,248 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,034 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,273 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,030 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,648 | CurrentTaxYearAmt |
| Total | $33,752 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,459,388 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $440,316 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98100 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98000 | 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 | 41 | TotalEasementsCnt |
| Total Acreage | 2900.00 | TotalAcreageCnt |
| Historic Structure Easements | 2 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 580.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $24,415 | 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 | $50,899 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$7,691 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $226 | AdministrativeExpensesAmt |
| End Year Balance | $42,982 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| 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 |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $32,103 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,933 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $163 | AdministrativeExpensesAmt |
| End Year Balance | $30,007 | 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 | $16,994,933 | OtherCostOrOtherBasisAmt |
| Book Value | $16,994,933 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,657 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,241 | DepreciationAmt |
| Book Value | $3,416 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,998,349 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PUBLICLY TRADED SECURITIES | Desc |
| Book Value | $3,696,149 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,696,149 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,720,347 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$497,981 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$497,981 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,218,328 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,218,328 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,587,032 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,587,032 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,587,032 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 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 2019. 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, 2022, THERE ARE NO TAX POSITIONS FOR WHICH THE DEDUCTIBILITY IS CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY REGARDING THE TIMING OF SUCH DEDUCTIBILITY. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 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 OR IN PERSON REQUEST TO ITS OFFICE IN LACEY, WA. 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 OR IN PERSON REQUEST TO ITS OFFICE IN LACEY, WA. |
| FORM 990, PART XII, LINE 2C | NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR. |
Comments