2023-09-20T09:24:27-05:00 2023-03-31 912011386 JACOBSON JARVIS & CO PLLC 200 1ST AVE W SUITE 200 SEATTLE WA 98119 990 2022-04-01 911533402 SKAGIT LAND TRUST SKAG 3604287878 PO BOX 1017 MOUNT VERNON WA 98273 BARB TRASK TREASURER 3604287878 2023-08-31 1 BARB TRASK 999009999 0 KATIE JOENS CPA P02389255 2066288990 2023-08-31 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MOLLY DORAN PO BOX 1017 MOUNT VERNON WA 98273 4373094 0 X WWW.SKAGITLANDTRUST.ORG X 1992 WA SKAGIT LAND TRUST PROTECTS LAND TO PASS ON HEALTHY ECOSYSTEMS. WE ALSO PROTECT PLACES THAT ENHANCE ALL PEOPLE'S QUALITY OF LIFE. WE WORK WITH COMMUNITY MEMBERS TO STEWARD PROTECTED LANDS. CONSERVATION AND STEWARDSHIP OF LAND ARE FOUNDATIONAL PROGRAMS. OTHER AREAS OF FOCUS INCLUDE: EDUCATION AND OUTREACH INCLUDING A YOUTH PROGRAM AND A CITIZEN SCIENCE PROGRAM; PUBLIC POLICY; AND; JUSTICE, EQUITY, DIVERSITY AND INCLUSION IN CONSERVATION. PARTNERSHIP IS A KEY VALUE IN ALL WE DO. 18 18 10 583 0 0 4260565 3938520 17870 39241 269786 320667 66129 61569 4614350 4359997 0 0 0 0 608644 726271 0 0 102410 721421 979699 1330065 1705970 3284285 2654027 26232417 29583431 85919 1528032 26146498 28055399 X SKAGIT LAND TRUST CONSERVES WILDLIFE HABITAT, WETLANDS, AGRICULTURAL AND FOREST LANDS, SCENIC OPEN SPACE, AND SHORELINE FOR THE BENEFIT OF OUR COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS OF PEOPLE AND WILDLIFE. THE TRUST WORKS THROUGHOUT THE MAINLAND AND ISLANDS OF SKAGIT COUNTY, WA. 0 0 726915 33227 LAND CONSERVATION: 12 LAND CONSERVATION PROJECTS WERE COMPLETED PROTECTING 587 ACRES OF LAND AND 1.8 MILES OF MARINE AND FRESHWATER SHORELINE. THESE WERE 7 FEE LAND ACQUISITIONS OF NATIVE FORESTS, WILDLIFE HABITAT, WETLANDS, AND MARINE AREAS; 3 CE'S TOTALING 266 ACRES INCLUDING 253 MORE ACRES PROTECTED IN THE ANACORTES COMMUNITY FOREST LANDS; 2 PROJECTS ASSISTING PARTNERS INCLUDING ADDING 78 ACRES TO DECEPTION PASS STATE PARK. NEW PROJECTS WERE INITIATED INCLUDING PROJECTS TO PROTECT LAND FOR PARKS, WORKING FORESTS AND FARMLANDS. 544831 STEWARDSHIP: SLT'S STEWARDSHIP PROGRAM MONITORED AND/OR MANAGED 7,700 ACRES IN 90 DISTINCT CONSERVATION AREAS AND CONSERVATION EASEMENTS. WORK INCLUDED INVASIVE SPECIES REMOVAL, PLANTING 2000 NATIVE TREES & SHRUBS, TRAIL BUILDING, WILDLIFE HABITAT ENHANCEMENT, & REMOVING DILAPIDATED STRUCTURES, VEHICLES, AND DEBRIS FROM CONSERVATION AREAS. 34 VOLUNTEER LAND STEWARDS AND 180 STEWARDSHIP VOLUNTEERS ASSISTED. RESTORATION PLANNING WAS CARRIED OUT INCLUDING FOR THE SAMISH ISLAND ISTHMUS. STEWARDSHIP WORKED WITH NUMEROUS PARTNERS AND ADVANCED NEW COLLABORATIVE PROJECTS WITH LANDOWNERS, TRIBES, BUSINESSES, AND AGENCIES. 221086 6014 OUTREACH: BROAD COMMUNITY ENGAGEMENT WAS A FOCUS. 358 INDIVIDUALS GAVE A COMBINED 5880 VOLUNTEER HOURS TO SLT. SLT PARTNERED WITH OVER 40 SCHOOLS, ORGANIZATIONS, AND AGENCIES TO ACCOMPLISH THEIR MISSION. SLT EXPANDED A HERON-MONITORING PROGRAM FOR THE MARCH POINT HERONRY WITH VOLUNTEERS. SLT ENGAGED IN PLANNING AND POLICY EDUCATION ON SEA-LEVEL RISE AND CLIMATE CHANGE IMPACTS IN LOCAL PLANS AND GAVE INPUT ON PLANS AFFECTING SENSITIVE WILDLIFE HABITAT. SLT MEMBERS RECEIVED REGULAR COMMUNICATION ON PROJECTS AND OPPORTUNITIES FOR FIELD VISITS AND EDUCATIONAL SEMINARS. 333 SCHOOL CHILDREN WERE EDUCATED ON SLT FIELD TRIPS. 1492832 1 1 0 1 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 1 0 0 0 0 0 0 0 1 10 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X BARB TRASK 3607087308 1020 3RD ST MOUNT VERNON WA 98273 MARK HITCHCOCK PRESIDENT 5.00 X X 0 0 0 KATHY THORNBURGH VICE PRESIDENT 4.00 X X 0 0 0 BARB TRASK TREASURER 5.00 X X 0 0 0 TIM MANNS SECRETARY 4.00 X X 0 0 0 ROGER FULLER BOARD MEMBER 3.00 X 0 0 0 CAROLYN GASTELLUM BOARD MEMBER 3.00 X 0 0 0 JIM GLACKIN BOARD MEMBER 3.00 X 0 0 0 STEVE JOHNSON BOARD MEMBER 2.00 X 0 0 0 KAREN KRUB BOARD MEMBER 3.00 X 0 0 0 KIRK JOHNSON BOARD MEMBER 3.00 X 0 0 0 HAL LEE BOARD MEMBER 8.00 X 0 0 0 MARK LINNEMANN BOARD MEMBER 1.00 X 0 0 0 RUSTY KUNTZE BOARD MEMBER 3.00 X 0 0 0 THERESE OGLE BOARD MEMBER 3.00 X 0 0 0 WARREN WALZ BOARD MEMBER 3.00 X 0 0 0 LYNNE WENBERG-DAVIDSON BOARD MEMBER 3.00 X 0 0 0 KEITH WIGGERS BOARD MEMBER 3.00 X 0 0 0 ANNE WINKES BOARD MEMBER 5.00 X 0 0 0 MOLLY DORAN EXECUTIVE DIRECTOR 40.00 X 101704 0 0 101704 0 0 1 0 0 0 0 13017 1429234 2496269 931192 3938520 LAND MANAGEMENT 541900 33227 33227 BOOK SALES 459210 6014 6014 39241 320667 320667 66079 252 65827 65827 65827 8387 13017 12845 -4458 -4458 OTHER 900099 200 200 200 4359997 39241 0 382236 X 102740 57114 32807 12819 531240 481836 17065 32339 38297 31377 3271 3649 53994 48370 1975 3649 2925 2925 50903 33539 11576 5788 27527 27527 250175 246175 4000 9477 4022 5455 68521 38374 3108 27039 4278 2536 1742 14386 13995 391 9544 9381 163 18346 11466 4587 2293 4370 2913 1457 CONSERVATION EASEMENTS 345779 345779 LAND TRANSACTION COSTS 130707 130707 STEWARDSHIP SUPPLIES 23342 23342 DUES, FEES AND LICENSES 19419 14430 3363 1626 1705970 1492832 110728 102410 1374774 775158 54289 48335 250000 125000 98675 84585 55076 51678 20953272 153037 15846708 20800235 8512440 7668752 40455 29688 26232417 29583431 85919 128032 900000 500000 85919 1528032 X 19980481 21253054 6166017 6802345 26146498 28055399 26232417 29583431 2654027 -745126 0 X 0 1 X 1 0 X 2772680 3247741 2813200 4260565 3938520 17032706 2772680 3247741 2813200 4260565 3938520 17032706 1592627 15440079 267418 267582 313449 322706 386746 1557901 4396 7251 3062 35804 200 50713 18641320 120206 0.82830 0.79350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 1703 0 0 1703 0 PART II-B, LINE 1: STAFF TIME TO EDUCATE AND LOBBY PEOPLE ON LAND POLICY ISSUES AND ENCOURAGE CONTACT WITH LOCAL OFFICIALS INVOLVING FULLY CONTAINED COMMUNITIES AND WILDLIFE PLANS. X X X X 42 3987.00 1 1 235.00 10011 1871433 -87301 1784132 1822661 48772 1871433 1383322 439339 1822661 1548391 -165069 1383322 0.86280 0.13720 0 0 20629527 20629527 273440 135292 138148 47048 14488 32560 3257 3257 0 20800235 3587596 -745126 252 -744874 4332470 27527 27527 4359997 1678695 252 252 1678443 27527 27527 1705970 PART II, LINE 5: SKAGIT LAND TRUST HAS WRITTEN BOARD ADOPTED POLICIES ON PERIODIC MONITORING, INSPECTION, AND HANDLING OF VIOLATIONS, AS WELL AS ENFORCEMENT OF THE CONSERVATION EASEMENTS IT HOLDS. ELEMENTS OF THE POLICIES INCLUDE THAT THE TRUST MONITORS ITS EASEMENTS AT LEAST ANNUALLY AND DOCUMENTS EACH MONITORING ACTIVITY IN WRITING. ON MONITORING VISITS, INFORMATION IS GATHERED TO ENABLE ENFORCING THE EASEMENT INCLUDING OBSERVATIONS THAT ARE RELEVANT TO THE CONSERVATION EASEMENT RESTRICTIONS, RESERVED RIGHTS AND CONSERVATION VALUES. MONITORING IS DONE BY TRAINED STAFF AND TRAINED VOLUNTEERS. THE LANDOWNERS ARE CONTACTED AS PART OF THE MONITORING PROCESS. SKAGIT LAND TRUST HAS WRITTEN POLICIES ON ENFORCING VIOLATIONS OF CONSERVATION EASEMENTS. THE POLICIES DESCRIBE NECESSARY STEPS TO RESOLVE VIOLATIONS, BOTH MAJOR AND MINOR. THE KEY CONTENT OF THE MONITORING, INSPECTION AND ENFORCEMENT POLICIES ARE REFLECTED IN EASEMENT DOCUMENTS. PART II, LINE 9: THE TRUST RECORDS GIFTS OF LAND AT THEIR APPRAISED VALUE. ALTHOUGH THE VALUE OF CONSERVATION EASEMENTS CAN BE DETERMINED BY APPRAISAL, IT IS GENERALLY ACCEPTED THAT LAND TRUSTS CARRY EASEMENTS AT A NOMINAL VALUE FOR FINANCIAL RECORDING PURPOSES. CONSERVATION EASEMENTS ARE CURRENTLY VALUED AT ZERO DOLLAR VALUE IN THE TRUST'S FINANCIAL RECORDS AS THEY CARRY NO RIGHTS OR AFFIRMATIVE USE OR ACCESS EXCEPT FOR MONITORING PURPOSES, AND CONSTITUTE AN OBLIGATION OF THE TRUST TO MAINTAIN AND DEFEND THEM. PART V, LINE 4: PER THE TRUST'S ACCREDITATION REQUIREMENTS, ALL BOARD DESIGNATED AND DONOR RESTRICTED FUNDS (EVEN IF NOT TRUE ENDOWMENTS) ARE INCLUDED ON SCHEDULE D PART V ENDOWMENTS FUNDS. THE FUNDS ARE PRIMARILY DESIGNATED AND RESTRICTED FOR CONSERVATION PROJECTS AND STEWARDSHIP. THE PERMANENT ENDOWMENT BEGAN IN FISCAL YEAR 2017 AND EARNINGS GENERATED BY THE FUNDS IN THE ENDOWMENT MAY BE USED ONLY FOR STEWARDSHIP OF SPECIFIC DONATED PROPERTIES. ANY EARNINGS NOT EXPENDED IN A GIVEN YEAR MAY BE ADDED TO THE ENDOWMENT OR RETAINED AND USED FOR ENDOWMENT PURPOSES IN SUBSEQUENT YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 252. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 252. AUCTION 21404 13017 8387 555 12290 21404 13017 8387 555 12290 12845 -4458 WA 0 0 0 0 0 0 1 PART I, LINE 2: WE ENSURE THE GRANTEE ACTUALLY TAKES OWNERSHIP OF THE LAND AND IS MEETING GRANT FUND OBLIGATIONS IN THEIR STEWARDSHIP OF THE PROPERTY. X 4 113537 FMV X 3 812100 FMV X REAL ESTATE AGENT FEE 1 5000 FMV X DONATED AUCTION ITEMS 11 555 FMV 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS GIVEN TO ALL FAMILIES, INDIVIDUALS OR BUSINESSES WHO GIVE CASH OR IN-KIND DONATIONS TO SUPPORT OUR WORK. MEMBERS VOTE FOR BOARD OF DIRECTOR CANDIDATES AND BYLAW CHANGES. EACH HOUSEHOLD WHO DONATES RECEIVES MEMBERSHIP FOR A 12-MONTH PERIOD FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING. EACH FAMILY MEMBERSHIP HAS ONE VOTE. ONE YEAR'S MEMBERSHIP IS GIVEN FOR ANY DONATION OF FUNDS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ELECT BOARD MEMBERS AND APPROVE BY-LAW CHANGES. MEMBERS ARE NOTIFIED IN ADVANCE AND THEN VOTE ON THE CHANGES AT THE TRUST'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, TREASURER AND EXECUTIVE COMMITTEE REVIEW THE 990 AND WORK WITH THE CPA TO MAKE ANY CHANGES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE 990. AFTER THE 990 HAS BEEN REVIEWED BY THE EXECUTIVE COMMITTEE, THE TREASURER SIGNS THE RETURN. THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS ASKED TO DISCLOSE CONFLICTS PRIOR TO EACH BOARD MEETING. IF A CONFLICT IS PRESENT ON AGENDA ITEMS, THE BOARD MEMBER IS ABSENT FROM THE ROOM DURING THE DISCUSSION AND VOTING OF THAT ITEM. THIS SAME PROCESS HAPPENS AT COMMITTEE MEETINGS. STAFF REVEAL CONFLICTS TO THE EXECUTIVE DIRECTOR WHO WORKS TO ENSURE STAFF MEMBERS HAVE NO INFLUENCE OR EXPOSURE TO DECISIONS AFFECTING POTENTIAL CONFLICTS. THE BOARD IS ASKED TO REVIEW AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY. ALL EMPLOYEES SIGN CONFLICT OF INTEREST FORMS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DISCUSSES THE EXECUTIVE DIRECTOR EVALUATION IN A CLOSED EXECUTIVE SESSION WITH THE BOARD. STAFF INPUT ON THE EXECUTIVE DIRECTOR IS SOLICITED BY THE PRESIDENT OF THE BOARD. THE PRESIDENT REVIEWS COMPARABLES AND WORKS WITH THE EXECUTIVE COMMITTEE TO DETERMINE A PAY RAISE. THIS DECISION IS SHARED WITH THE BOARD IN EXECUTIVE SESSION. THE TREASURER COMMUNICATES THE DECISION IN WRITING TO THE BOOKKEEPER AND THE EXECUTIVE DIRECTOR SIGNS A FORM ACKNOWLEDGING THIS. FORM 990, PART VI, SECTION C, LINE 18 GUIDESTAR AND OTHER WEBSITES HAVE SLT'S 990. BECAUSE CONSERVATION REAL ESTATE TRANSACTIONS CAN BE COMPLEX TO FOLLOW IN A 990, SLT PROVIDES A WRITTEN EXPLAINATION ON SLT'S WEBSITE TO ACCOMPANY THE 990. FORM 990, PART VI, SECTION C, LINE 19 THE BY-LAWS, AUDIT, THE FRONT PAGES OF THE 990 AND CONFLICT OF INTEREST POLICY ARE ON THE ORGANIZATION'S WEBSITE. OTHER DOCUMENTS ARE AVAILABLE BY REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 246,175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,000. TOTAL EXPENSES 250,175.