2021-05-17T20:05:46-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2019-07-01 911246994 WHATCOM LAND TRUST WHAT 3607331010 PO BOX 6131 BELLINGHAM WA 982276131 JENNIFER WRIGHT TREASURER 3607331010 2021-05-17 1 KURT BENNION CPA P01469618 4252506100 2021-05-17 2019 2022-09-23 18:48:47Z JENNIFER WRIGHT PO BOX 6131 BELLINGHAM WA 982276131 2459719 0 X WWW.WHATCOMLANDTRUST.ORG X 1984 WA LAND CONSERVATION AND STEWARDSHIP. 10 10 23 300 0 0 1603395 2160692 186571 220379 977225 48211 24974 -1034 2792165 2428248 50000 34000 0 0 552537 590083 0 0 123380 320046 380195 922583 1004278 1869582 1423970 25812335 27779173 460441 986569 25351894 26792604 TO PROVIDE A MEANS FOR THE PRESERVATION AND PROTECTION OF WILDLIFE HABITAT, SCENIC, AGRICULTURAL AND OPEN SPACE LANDS IN WHATCOM COUNTY, WASHINGTON. 0 0 701458 34000 221647 WHATCOM LAND TRUST HAS THREE MAIN FOCUSES: 1. OUTREACH AND EDUCATION ABOUT LAND CONSERVATION, MONITORING, AND LAND TRUST. 2. MANAGEMENT AND MAINTENANCE OF LAND AND EASEMENTS HELD THROUGH PURCHASE OR DONATION. 3. LAND CONSERVATION PROJECTS AND ONGOING MONITORING OF LAND AND EASTMENTS HELD THROUGH PURCHASE OR DONATION. 701458 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JENNIFER WRIGHT 3607331010 PO BOX 6131 BELLINGHAM WA 982276131 RICHARD J BOWERS EXECUTIVE DIRECTOR (THROUGH 2/2020) 40.00 X 87675 0 4329 GABRIEL EPPERSON EXECUTIVE DIRECTOR 40.00 X 66671 0 3704 CHRIS MOENCH PRESIDENT 1.00 X X 0 0 0 LYNN BERMAN VICE PRESIDENT 1.00 X X 0 0 0 LYNNE GIVLER SECRETARY 1.00 X X 0 0 0 JENNIFER WRIGHT TREASURER 1.00 X X 0 0 0 DAVID BROWN BOARD MEMBER 1.00 X 0 0 0 LAUGHLAN CLARK BOARD MEMBER 1.00 X 0 0 0 JOHN D'ONOFRIO BOARD MEMBER 1.00 X 0 0 0 STEVE HOLLENHORST BOARD MEMBER 1.00 X 0 0 0 RAND JACK BOARD MEMBER 1.00 X 0 0 0 TANYA TRUJILLO BOARD MEMBER (THROUGH 6/2020) 1.00 X 0 0 0 HALL WALKER BOARD MEMBER 1.00 X 0 0 0 CHRIS WEBB BOARD MEMBER (THROUGH 2/2020) 1.00 X 0 0 0 154346 0 8033 0 0 0 0 0 151264 1313337 696091 17541 2160692 PROGRAM SERVICE REVENU 110000 220379 220379 220379 48211 48211 6394 0 6394 6394 6394 16295 151264 31995 -15700 -15700 744 -524 1268 1268 MISCELLANEOUS REVENUE 812900 7004 7004 7004 2428248 221647 0 45909 34000 34000 133846 99046 13385 21415 336805 213186 77179 46440 7300 4450 1879 971 67207 44379 13182 9646 44925 29754 8704 6467 10624 5338 4409 877 54324 27297 22544 4483 44093 22156 18298 3639 7583 2017 404 5162 18617 8126 3880 6611 48006 40936 3491 3579 5095 3059 1271 765 2284 2148 56 80 14152 12097 1012 1043 13030 13030 23029 15760 4494 2775 PROPERTY DEVELOPMENT 85906 85665 143 98 TAXES, FEES, AND LICENS 34449 27300 3482 3667 DUES AND SUBSCRIPTIONS 19003 11714 1627 5662 1004278 701458 179440 123380 60941 1265366 117380 25380 703472 0 0 409804 103000 0 19151 19675 20243 19489 23672119 118160 22701748 23553959 232441 1094237 1851931 1353306 1035 931 993 37026 25812335 27779173 47917 69873 412524 866917 0 49779 460441 986569 X 9748319 10413676 15603575 16378928 25351894 26792604 25812335 27779173 1423970 3129 13611 0 X X 0 1 X 1 0 X 962435 1659977 2134492 1603395 2174303 8534602 962435 1659977 2134492 1603395 2174303 8534602 1704019 6830583 8626 14305 22624 38670 54605 138830 -2799 -2799 4598 7004 11602 8682235 722346 0.78670 0.78510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 91 9268.00 0 0 0 1 0 7375 7375 7229 533 280 0 107 7375 7038 573 274 0 108 7229 6647 761 267 0 103 7038 7302 250 257 550 98 6647 0.00000 1.00000 0.00000 1 0 22923435 297360 23220795 368144 52750 315394 83180 65410 17770 23553959 X 2460688 3129 13611 15700 32440 2428248 0 2428248 1019978 15700 15700 1004278 0 1004278 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RECOGNIZED THE TRUST AS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISION SECTION 501(A) OF THE INTERNAL REVENUE CODE AS A TRUST DESCRIBED IN SECTION 501(C)(3) AND NOT AS A PRIVATE FOUNDATION. THE TRUST'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 15,700. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 15,700. SPRING BENEFIT 2020 161409 145114 16295 16295 7585 5673 1 6150 6150 415 2027 167559 151264 16295 16295 8000 2027 5673 31995 -15700 0 WHATCOM LAND TITLE 2011 YOUNG ST SUITE 102 BELLINGHAM WA 98225 34000 0 N/A N/A ACQUISITION OF Y ROAD SEED ORCHARD CONSERVATION EASEMENT 0 1 FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE COMMITTEE HAS THE EXCLUSIVE AUTHORITY TO NOMINATE AND ELECT NEW BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WHATCOM LAND TRUSTS POLICY COVERS ANY INSIDER. AN "INSIDER" IS ANY WHATCOM LAND TRUST BOARD MEMBER, EMPLOYEE OR SUBSTANTIAL CONTRIBUTOR, OR PARTIES RELATED TO ANY OF THE ABOVE, THOSE WHO HAVE AN ABILITY TO INFLUENCE DECISIONS OF WHATCOM LAND TRUST, AND THOSE WITH INFORMATION NOT AVAILABLE TO THE GENERAL PUBLIC. UPON SUSPECTING OR LEARNING OF A CONFLICT OR POTENTIAL CONFLICT OF INTEREST, A BOARD MEMBER OR EMPLOYEE MUST IMMEDIATELY NOTIFY AN OFFICER OR OTHER BOARD MEMBER OF THIS CONFLICT AND DISCLOSE ITS NATURE AND EXTENT. THE CONFLICTED OR POTENTIALLY CONFLICTED PARTY SHALL NOT BE PRESENT FOR DISCUSSIONS OR VOTES CONCERNING THE SUBJECT MATTER AT ISSUE, EXCEPT AS PROVIDED BELOW. REVIEW OF THE POLICY BY THE BOARD IS DONE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE MEETS ONCE A YEAR TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION BASED UPON AN INFORMAL STUDY AND INQUIRY OF OTHERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 PART XII, LINE 2C THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM HAS NOT CHANGED FROM THE PRIOR YEAR.