2020-11-12T16:09:07-06:00 2019-12-31 930900579 MCDONALD JACOBS PC 520 SW YAMHILL ST STE 500 PORTLAND OR 97204 990 2019-01-01 943140861 COLUMBIA LAND TRUST COLU 3606960131 850 OFFICERS ROW VANCOUVER WA 986613856 GLENN LAMB EXECUTIVE DIRECTOR 3606960131 2020-10-27 1 SANG AHN P00540880 5032270581 50.204.228.78 2020-10-27 10:11:00 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C4E4E4B196B361B4C91B4D2D24F4AFE6B180FF3 2019 2021-01-29 14:40:06Z GLENN LAMB 850 OFFICERS ROW VANCOUVER WA 986613856 17314529 0 X WWW.COLUMBIALANDTRUST.ORG X 1990 WA TO CONSERVE SIGNATURE LANDSCAPES AND VITAL HABITAT OF THE COLUMBIA RIVER REGION. 14 14 38 60 0 0 8998705 8202885 327266 224390 599185 792629 -74231 -88263 9850925 9131641 0 0 0 0 2323464 2649533 25000 0 685666 2993543 2824474 5342007 5474007 4508918 3657634 88048178 92266438 7967902 5996370 80080276 86270068 X THE COLUMBIA LAND TRUST CONSERVES SIGNATURE LANDSCAPES AND VITAL HABITAT TOGETHER WITH THE LANDOWNERS AND COMMUNITIES OF THE COLUMBIA RIVER REGION. 0 0 1284258 224390 LAND CONSERVATION: COLUMBIA LAND TRUST CONSERVES AND CARES FOR THE LANDS, WATERS, AND WILDLIFE OF THE LOWER COLUMBIA RIVER REGION THROUGH SOUND SCIENCE AND STRONG RELATIONSHIPS. THE LAND TRUST FINDS COMMON GROUND WITH LANDOWNERS AND COMMUNITY STAKEHOLDERS TO PERMANENTLY CONSERVE THE SCENIC AND INTRINSIC VALUES OF LAND AND WATER. IN 2019, THE LAND TRUST CONSERVED 270 ACRES ACROSS ITS SERVICE AREA, WHICH EXTENDS ALONG THE COLUMBIA FROM THE DALLES, OREGON TO THE PACIFIC OCEAN. THIS INLCUDED 100 ACRES ALONG THE WIND RIVER NEAR CARSON, WASHINGTON AND 40 ACRES ALONG THE LOWER HOOD RIVER IN HOOD RIVER, OREGON. 635293 PUBLIC OUTREACH: COLUMBIA LAND TRUST INCREASES AWARENESS ABOUT THE BENEFITS OF LAND CONSERVATION AND THE IMPORTANCE OF ITS MISSION: TO CONSERVE AND CARE FOR THE VITAL LANDS, WATERS, AND WILDLIFE OF THE COLUMBIA RIVER REGION THROUGH SOUND SCIENCE AND STRONG RELATIONSHIPS. THE LAND TRUST FOCUSES OUTREACH AND ENGAGEMENT TO SUPPORT CONSERVATION IN PRIORITY AREAS, SHOWCASES SUCCESSFUL PROJECTS TO PROMOTE CONSERVATION AND STEWARDSHIP, AND CONNECTS COMMUNITIES TO LAND CONSERVATION THROUGH TOURS, VOLUNTEER DAYS, PUBLICATIONS, AND EVENTS.CONTINUED ON SCHEDULE OEACH YEAR, THE LAND TRUST PRODUCES THREE ISSUES OF ITS NEWSLETTER, FIELDBOOK, A MONTHLY E-NEWSLETTER, C17THE MOSS, AND A YEAR-END CONSERVATION & RESTORATION REPORT, WHILE ALSO MAINTAINING AN ACTIVE AND ENGAGING PRESENCE ON SOCIAL MEDIA. THROUGH THESE CHANNELS, THE LAND TRUST ASPIRES TO ENCOURAGE CURIOSITY IN THE NATURAL WORLD THAT WILL HELP FOSTER A CULTURE OF STEWARDSHIP. THE LAND TRUST ALSO LEAD THE BACKYARD HABITAT CERTIFICATION PROGRAM IN PARTNERSHIP WITH PORTLAND AUDUBON. THROUGH THIS PROGRAM, THE LAND TRUST HELPS PEOPLE IN URBAN AREAS RESTORE NATURE IN THEIR OWN YARDS AND COMMUNITY SPACES WHILE OFFERING EDUCATIONAL RESOURCES ABOUT WILDLIFE-FRIENDLY LANDSCAPING. THE PROGRAM HELPS PEOPLE IN THE PORTLAND-VANCOUVER METRO AREA PUT DOWN ROOTS AND BUILD CONNECTIONS WITH BOTH WILDLIFE AND THEIR NEIGHBORS. 2106898 LAND STEWARDSHIP: PROTECTING AND ENHANCING THE CONSERVATION VALUES OF CONSERVED LANDS IS SOME OF THE MOST IMPORTANT WORK FOR COLUMBIA LAND TRUST. IT IS THE RESPONSIBILITY OF THE STEWARDSHIP PROGRAM TO PROTECT CONSERVATION VALUES AND TO BE A GOOD NEIGHBOR AND COMMUNITY MEMBER FOR ALL COLUMBIA LAND TRUST PROPERTIES THROUGH SCIENCE-BASED MANAGEMENT. THE LAND TRUST EVALUATES EACH PROPERTY FOR ITS CONSERVATION VALUE, THE THREATS TO THESE VALUES, AND FOR OPPORTUNITIES TO ENHANCE CONSERVATION THROUGH RESPONSIBLE MANAGEMENT. A STEWARDSHIP PLAN IS DEVELOPED AND IMPLEMENTED BASED ON THIS ANALYSIS TO INCLUDE ANNUAL MONITORING AS PART OF AN ADAPTIVE MANAGEMENT FRAMEWORK.CONTINUED ON SCHEDULE OA NUMBER OF COLUMBIA LAND TRUST PROPERTIES CURRENTLY INCLUDE SIGNIFICANT RESTORATION WORK TO REPLACE LOST FUNCTIONS AND INCREASE THE CONSERVATION VALUE OF THE PROPERTY. IN 2019, OUR RESTORATION WORK INCLUDED PLANTING 102,000 TREES AND SHRUBS, 42 PERCENT OF WHICH WERE CONIFERS PLANTED IN THE PINE CREEK EAST REGION NEAR MOUNT ST. HELENS.A STEWARDSHIP FUNDING STRATEGY, INCLUDING GIFT DONATIONS DURING THE ACQUISITION PROCESS, IS AN INTEGRAL PART OF EVERY NEW CONSERVATION PROJECT. THE FUND IS USED TO PROVIDE FOR FUTURE EXPENSES OF RESTORATION, MONITORING, ENFORCING COMPLIANCE WITH EASEMENT RESTRICTIONS, AND UNDERWRITING LEGAL DEFENSE OF THE CONSERVATION PROTECTIONS FOR ALL COLUMBIA LAND TRUST PROPERTIES. COLUMBIA LAND TRUST HAS ALSO ESTABLISHED A STEWARDSHIP ENDOWMENT TO PROVIDE PERMANENT SUPPORT FOR PROGRAM ACTIVITIES. 4026449 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 61 0 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 OR X X AMY COSTELLO 3606960131 850 OFFICERS ROW VANCOUVER WA 986613856 WENDY GERLACH PRESIDENT 1.00 X X 0 0 0 DEBBIE CRAIG VICE PRESIDENT 1.00 X X 0 0 0 STEVE SHIELDS TREASURER 1.00 X X 0 0 0 JANNA DAVYDOVA DIRECTOR 1.00 X 0 0 0 AJA DECOTEAU DIRECTOR 1.00 X 0 0 0 BARBARA JOHNSON DIRECTOR 1.00 X 0 0 0 RUDY SALAKORY DIRECTOR 1.00 X 0 0 0 TIM SPOFFORD DIRECTOR 1.00 X 0 0 0 JANET GIFFORD DIRECTOR 1.00 X 0 0 0 CHARLIE BISHOP DIRECTOR 1.00 X 0 0 0 KERRY BARNETT DIRECTOR 1.00 X 0 0 0 LAURA PLANCK DIRECTOR 1.00 X 0 0 0 LISA AMATO DIRECTOR 1.00 X 0 0 0 ELAINE HARVEY DIRECTOR 1.00 X 0 0 0 GLENN LAMB EXECUTIVE DIRECTOR 40.00 X 143824 0 12777 STEVE COOK GENERAL COUNSEL 34.00 X 107863 0 5429 IAN SINKS STEWARDSHIP DIRECTOR 40.00 X 104054 0 5239 CHERYL KEARNEY FOREST CONSERVATION DIRECTOR 40.00 X 100051 0 5039 455792 0 28484 4 0 1 0 INTEGRATED RESOURCE MANAGEMENT PO BOX 547 PHILOMATH OR 97370 RESTORATION SERVICES 239336 BEHRENDSEN TRUCKING 5016 NW VISTA DR WOODLAND WA 98674 TRUCKING 237209 THE HISTORIC TRUST 750 ANDERSON ST VANCOUVER WA 98661 OFFICE SPACE 134973 JFRANCO REFORESTATION INC 9227 STAYTON RD SE AUMSVILLE OR 97235 RESTORATION SERVICES 120276 4 364928 2754306 5083651 485041 8202885 LAND CONSERVATION 900099 224390 224390 224390 403107 403107 8463822 8074300 389522 389522 389522 20325 364928 108588 -88263 -88263 9131641 224390 0 704366 X 156601 102064 30406 24131 2028018 1321755 393762 312501 91966 59939 17856 14171 160091 104339 31083 24669 212857 138728 41329 32800 6552 6292 260 18775 375 18400 21000 21000 694769 477474 98597 118698 427298 316902 46823 63573 225643 50906 174737 58371 47733 6523 4115 38750 13519 20816 4415 30590 2355 28235 48697 10750 37947 46943 3943 43000 PROPERTY ACQUISITION CO 636329 636329 PROPERTY MAINTENANCE 311068 311068 LICENSE AND FEES 172210 107098 61649 3463 OTHER 87479 24300 40088 23091 290580 -350619 60039 5474007 4026449 761892 685666 675407 1038844 1132116 2208444 3090281 2279841 283770 383496 37207 61584 69759474 279873 69694198 69479601 13135199 16814628 88048178 92266438 726469 658194 12839 121822 1120000 937500 6108594 4278854 7967902 5996370 X 66625611 68740086 13454665 17529982 80080276 86270068 88048178 92266438 3657634 2532158 0 X X 0 1 X 1 1 1 X 5319765 27918430 7404222 8998705 8202885 57844007 5319765 27918430 7404222 8998705 8202885 57844007 1832134 56011873 191953 195177 382974 405923 403107 1579134 10000 10000 59433141 1851354 0.94240 0.94190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4767341 4767341 388367 97092 0 0 389355 429181 381056 388367 1587959 2381939 97339 107295 95264 97092 396990 595485 X X 53 5576.00 2 1 1357.00 36356 11905642 2088350 3292354 707125 16579221 11693274 1843306 -992526 638412 11905642 8557747 2644566 1498735 1007774 11693274 5353130 2935070 585942 316395 8557747 5382559 520413 -180975 368867 5353130 0.24260 0.28890 0.46850 0 0 69307012 69307012 110049 917 109132 22219 19441 2778 79386 79386 0 240808 180129 60679 69479601 PROPERTY HELD ON BEHALF OF LOCAL GOV'TS 4278854 4278854 X 11401084 2532158 5502 2537660 8863424 21000 247217 268217 9131641 5211292 5502 5502 5205790 21000 247217 268217 5474007 PART II, LINE 9: TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS: "THE TRUST HAS ACQUIRED AND HOLDS A NUMBER OF CONSERVATION EASEMENTS, EACH REPRESENTING A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT THE TRUST THE RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE IMPRACTICALITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. AT DECEMBER 31, 2018 AND 2017, THE TRUST HELD 52 CONSERVATION EASEMENTS ON 5,487 ACRES OF LAND." PART V, LINE 4: COLUMBIA LAND TRUST INTENDS FOR THE ENDOWMENT FUNDS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY THE ENDOWMENT, WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. COLUMBIA LAND TRUST HAS A GOAL TO REACH A MINIMUM LEVEL SUFFICIENT TO SUPPORT ONGOING STEWARDSHIP ACTIVITIES. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISION OF FASB ASC TOPIC OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. PART XI, LINE 4B - OTHER ADJUSTMENTS: HARVESTING EXPENSES NETTED WITH REVENUE PART XII, LINE 4B - OTHER ADJUSTMENTS: HARVESTING EXPENSES NETTED WITH REVENUE WILD SPLENDOR 385253 364928 20325 10491 41867 2340 53890 385253 364928 20325 10491 41867 2340 53890 108588 -88263 X X X 0 0 0 0 0 0 0 0 0 GLENN LAMB EXECUTIVE DIRECTOR 143824 0 0 0 0 0 7191 0 5586 0 156601 0 0 0 X 7 394145 AVERAGE HI-LOW X LAND 1 75000 APPRAISAL X AUCTION ITEMS AND OTHER EVENT SUPPLIES 50 15514 FAIR MARKET VALUE X OTHER SUPPLIES 4 382 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: FOR THE AUCTION PACKAGES, THE LAND TRUST HIRES AN AUCTIONEER AND A SERVICE TO HANDLE THE AUCTION TRANSACTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE FULL MEMBERSHIP IS ENTITLED TO TAKE PART IN NEW BOARD MEMBER ELECTIONS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION IS A MEMBERSHIP CORPORATION. MEMBERSHIP DUES STRUCTURE SHALL BE DETERMINED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. EACH MEMBER SHALL BE REQUIRED TO PAY DUES ACCORDING TO THE DUES STRUCTURE AND SHALL BE ENTITLED TO ONE VOTE ON NOMINATIONS AND ELECTION TO THE BOARD OF DIRECTORS PRESENTED TO THE MEMBERSHIP AT THE ANNUAL MEETING OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS APPROVE THE SELECTION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE REQUIRED TO DISCLOSE TO THE BOARD OF DIRECTORS ANY ACTUAL OR APPARENT CONFLICTS OF INTEREST. EACH DIRECTOR, OFFICER, EMPLOYEE, CONSULTANT, COMMITTEE MEMBER AND GENERAL MEMBER IS REQUIRED TO ABSTAIN FROM DEBATING, PARTICIPATING IN, OR VOTING ON ANY MATTER IN WHICH HE OR SHE, PERSONALLY OR AS THE PRINCIPAL OR AGENT OF A THIRD PARTY, HAS OR MAY HAVE A FINANCIAL OR ADVERSE INTEREST. AN ABSTENTION ON THE GROUNDS OF CONFLICT OF INTEREST WILL BE REFLECTED IN THE MINUTES OF THE BOARD OF DIRECTORS, INCLUDING THE BASIS OF THE CONFLICT OF INTEREST. EACH DIRECTOR, OFFICER AND EMPLOYEE IS REQUIRED TO PROVIDE INFORMATION TO AND COOPERATE WITH THE BOARD OF DIRECTORS IN ANY INVESTIGATION OF THE EXISTENCE OF A CONFLICT OF INTEREST ON THE PART OF ANY DIRECTOR, OFFICER, EMPLOYEE, CONSULTANT, COMMITTEE MEMBER, OR GENERAL MEMBER OF THE CORPORATION. IF A TRANSACTION OR PROJECT OF THE COLUMBIA LAND TRUST INVOLVES A POTENTIAL CONFLICT OF INTEREST, THE BOARD OF DIRECTORS, AFTER INVESTIGATION, WILL APPROVE THE TRANSACTION OR PROJECT ONLY IF IT MAKES SPECIFIC FINDINGS, BY RESOLUTION, AS OUTLINED IN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 SALARY RANGES HAVE BEEN ESTABLISHED FOR EACH POSITION BASED ON MARKET SURVEYS. THE SALARY RANGES ARE USED TO DETERMINE COMPENSATION FOR ALL POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND PUBLIC DISCLOSURE 990 ARE AVAILABLE ON OUR WEBSITE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 105,654. MANAGEMENT AND GENERAL EXPENSES 98,597. FUNDRAISING EXPENSES 118,698. TOTAL EXPENSES 322,949. PASS THROUGH EXPENSES: PROGRAM SERVICE EXPENSES 137,292. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 137,292. APPRAISAL, REVIEW AND ACQUISITION: PROGRAM SERVICE EXPENSES 160,172. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,172. LAND STEWARDSHIP: PROGRAM SERVICE EXPENSES 74,356. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 74,356. FORM 990, PART VII, LINE 2C THE PROCESS FOR SELECTING AN INDEPENDENT AUDITOR IS UNCHANGED FROM THE PRIOR YEAR.