SOUTH EAST ALASKA LAND TRUST: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH EAST ALASKA LAND TRUST (EIN 92-0156402)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202533179349309548
- Schema version
- 2024v5.0
- 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 | 2025-11-13T19:10:14-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 920127098 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELGEE REHFELD LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9309 GLACIER HWY STE B200 | AddressLine1Txt |
| City | JUNEAU | CityNm |
| State Abbreviation | AK | StateAbbreviationCd |
| ZIP | 998019300 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 920156402 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEAST ALASKA LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 9075863100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 119 SEWARD STREET SUITE 2 | AddressLine1Txt |
| City | JUNEAU | CityNm |
| State Abbreviation | AK | StateAbbreviationCd |
| ZIP | 99801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEX WERTHEIMER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9075863100 | PhoneNum |
| Signature | 2025-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JANELLE ANDERSON | PreparerPersonNm |
| PTIN | P01466741 | PTIN |
| Phone | 9077893178 | PhoneNum |
| Preparation | 2025-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANNE SUTTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 119 SEWARD STREET SUITE 2 | AddressLine1Txt |
| City | JUNEAU | CityNm |
| State Abbreviation | AK | StateAbbreviationCd |
| ZIP | 99801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,291,261 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SOUTHEASTALASKALANDTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | AK | LegalDomicileStateCd |
| Activity Or Mission | THE SOUTHEAST ALASKA LAND TRUST (SEAL TRUST) COLLABORATES WITH COMMUNITIES, INDIVIDUALS, AND ORGANIZATIONS THROUGHOUT SOUTHEAST ALASKA TO HELP ENSURE THAT HIGHLY VALUED HABITAT, RECREATION, OPEN SPACE, AND CULTURAL AND HISTORIC AREAS CONTINUE TO THRIVE FOR THE WELL-BEING OF EACH GENERATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $285,365 | PYContributionsGrantsAmt |
| CY Contributions Grants | $263,371 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $786,774 | CYProgramServiceRevenueAmt |
| PY Investment Income | $120,436 | PYInvestmentIncomeAmt |
| CY Investment Income | $234,984 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,690 | PYOtherRevenueAmt |
| CY Other Revenue | $6,132 | CYOtherRevenueAmt |
| PY Total Revenue | $435,491 | PYTotalRevenueAmt |
| CY Total Revenue | $1,291,261 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $265,521 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $281,966 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $100,378 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $111,728 | PYOtherExpensesAmt |
| CY Other Expenses | $145,535 | CYOtherExpensesAmt |
| PY Total Expenses | $377,249 | PYTotalExpensesAmt |
| CY Total Expenses | $427,501 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $58,242 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $863,760 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,449,943 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,210,113 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,987 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $73,320 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,431,956 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,136,793 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOUTHEAST ALASKA LAND TRUST (SEAL TRUST) COLLABORATES WITH COMMUNITIES, INDIVIDUALS, AND ORGANIZATIONS THROUGHOUT SOUTHEAST ALASKA TO HELP ENSURE THAT HIGHLY VALUED HABITAT, RECREATION, OPEN SPACE, AND CULTURAL AND HISTORIC AREAS CONTINUE TO THRIVE FOR THE WELL-BEING OF EACH GENERATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $128,964 | ExpenseAmt |
| Revenue | $786,774 | RevenueAmt |
| Desc | LAND CONSERVATION - IN 2024, SEALT MADE PROGRESS ON SEVERAL LAND CONSERVATION PROJECTS, BUT DID NOT ACQUIRE ANY NEW LAND. TWO ANTICIPATED ACQUISITIONS WERE PUSHED TO 2025. CONSERVATION PROJECT DEVELOPMENT INCLUDES: PRIORITIZATION MAPPING PROJECTS, CONSERVATION SITE SELECTION, DUE DILIGENCE, AND ACQUISITION OF CONSERVATION EASEMENT OR FEE SIMPLE PROPERTIES, INCLUDING THOSE ACQUIRED WITH FUNDING FROM DEVELOPERS PAID TO SEALT VIA ITS IN-LIEU FEE INSTRUMENT WITH THE U.S. ARMY CORPS OF ENGINEERS. SEALT'S LAND CONSERVATION PROGRAM ALSO INCLUDES OUTREACH AND COMMUNICATION WITH LANDOWNERS, SITE VISITS, REPORT PREPARATION, AND NEGOTIATIONS WITH LANDOWNERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $116,794 | ExpenseAmt |
| Desc | STEWARDSHIP - AS OF THE END OF 2024 SEALT HAS CONSERVED 42 PROPERTIES TOTALING OVER 3,600 ACRES, LOCATED IN JUNEAU, ADMIRALTY ISLAND, EXCURSION INLET, HAINES, KAKE, PETERSBURG (FARRAGUT BAY), AND SITKA. STEWARDSHIP INCLUDES MANAGEMENT OF 24 FEE SIMPLE PROPERTIES CURRENTLY OWNED BY SEALT, AND MONITORING AND ENFORCEMENT OF 16 CONSERVATION EASEMENTS AND 2 DEED RESTRICTIONS HELD BY SEALT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNITY OUTREACH & EDUCATION - SEALT ENCOURAGES COMMUNITY MEMBERS AND CONSERVATION PARTNERS TO CONNECT WITH THE OUTDOORS AND LAND CONSERVATION BY CONDUCTING LANDOWNER MEETINGS, PRESENTATIONS, COMMUNITY EVENTS, AND OUTDOOR EDUCATIONAL PROGRAMS. SEALT ALSO PARTICIPATES IN REGIONAL AND LOCAL PARTNERSHIPS THAT SUPPORT LAND CONSERVATION, HABITAT PRESERVATION AND RESTORATION, RECREATION, LAND USE PLANNING, AND CO-STEWARDSHIP OF IMPORTANT LANDS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $245,758 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEAST ALASKA LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9075863100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 119 SEWARD STREET SUITE 2 | AddressLine1Txt |
| City | JUNEAU | CityNm |
| State Abbreviation | AK | StateAbbreviationCd |
| ZIP | 99801 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| MARGARET CUSTER | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $95,428 | $0 | $2,842 | |
| ANNE SUTTON | ||||||
| BOARD PRESID | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BETH PENDLETON | ||||||
| BOARD VICE P | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ANNIE CARPENETI | ||||||
| BOARD SECRET | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARCUS FRAMPTON | ||||||
| BOARD TREASU | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| OLIVIA GLASSCOCK | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BILL HANSON | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MARIA LISOWSKI | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALEXANDRA PIERCE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATT ROBUS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| NEIL STICHERT | ||||||
| BOARD VICE P | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALEX WERTHEIMER | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $95,428 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,842 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $77,722 | GovernmentGrantsAmt |
| All Other Contributions | $185,649 | AllOtherContributionsAmt |
| Noncash Contributions | $57,263 | NoncashContributionsAmt |
| Total Contributions | $263,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IN-LIEU FEES | Desc |
| Total Revenue Column | $786,774 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $786,774 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $786,774 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $234,984 | TotalRevenueColumnAmt |
| Exclusion | $234,984 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,132 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,132 | TotalRevenueColumnAmt |
| Exclusion | $6,132 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,291,261 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $786,774 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $241,116 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,270 | TotalAmt |
| Program Services | $69,281 | ProgramServicesAmt |
| Management And General | $28,989 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,666 | TotalAmt |
| Program Services | $82,742 | ProgramServicesAmt |
| Management And General | $16,376 | ManagementAndGeneralAmt |
| Fundraising | $46,548 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,196 | TotalAmt |
| Program Services | $532 | ProgramServicesAmt |
| Management And General | $17,321 | ManagementAndGeneralAmt |
| Fundraising | $343 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,834 | TotalAmt |
| Program Services | $12,537 | ProgramServicesAmt |
| Management And General | $3,491 | ManagementAndGeneralAmt |
| Fundraising | $3,806 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,421 | TotalAmt |
| Program Services | $10,421 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,323 | TotalAmt |
| Management And General | $23,323 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,768 | TotalAmt |
| Management And General | $12,768 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,911 | TotalAmt |
| Program Services | $14,830 | ProgramServicesAmt |
| Management And General | $1,850 | ManagementAndGeneralAmt |
| Fundraising | $3,231 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,142 | TotalAmt |
| Program Services | $354 | ProgramServicesAmt |
| Management And General | $168 | ManagementAndGeneralAmt |
| Fundraising | $5,620 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,217 | TotalAmt |
| Program Services | $30 | ProgramServicesAmt |
| Management And General | $10,264 | ManagementAndGeneralAmt |
| Fundraising | $8,923 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,964 | TotalAmt |
| Program Services | $1,041 | ProgramServicesAmt |
| Management And General | $1,806 | ManagementAndGeneralAmt |
| Fundraising | $117 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,410 | TotalAmt |
| Management And General | $16,410 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,555 | TotalAmt |
| Program Services | $12,834 | ProgramServicesAmt |
| Management And General | $704 | ManagementAndGeneralAmt |
| Fundraising | $17 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,862 | TotalAmt |
| Program Services | $1,540 | ProgramServicesAmt |
| Management And General | $2,322 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ALL OTHER | $10,296 | $10,033 | $263 | |
| PROGRAM SUPPLIES/EQUIP | $3,366 | $2,991 | $365 | $10 |
| DUES/SUBSCRIPTIONS | $3,300 | $3,300 | ||
| ALLOCATION OF INDIRECT | $26,592 | -$58,355 | $31,763 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,501 | TotalAmt |
| Program Services | $245,758 | ProgramServicesAmt |
| Management And General | $81,365 | ManagementAndGeneralAmt |
| Fundraising | $100,378 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,163 | BOYAmt |
| EOY | $79,369 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,040 | BOYAmt |
| EOY | $11,883 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $5,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,365,708 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,130 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $759,578 | BOYAmt |
| EOY | $1,359,578 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,590,162 | BOYAmt |
| EOY | $6,754,283 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,449,943 | BOYAmt |
| EOY | $8,210,113 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,987 | BOYAmt |
| EOY | $17,874 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $55,446 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,987 | BOYAmt |
| EOY | $73,320 | 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 | $3,830,958 | BOYAmt |
| EOY | $4,528,999 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,600,998 | BOYAmt |
| EOY | $3,607,794 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,431,956 | BOYAmt |
| EOY | $8,136,793 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,449,943 | BOYAmt |
| EOY | $8,210,113 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $863,760 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $241,077 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $600,000 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $218,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $298,773 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $285,365 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $263,371 | CurrentTaxYearAmt |
| Total | $1,282,584 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $298,773 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $285,365 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $263,371 | CurrentTaxYearAmt |
| Total | $1,282,584 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $129,829 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,152,755 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,875 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $98,078 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $75,243 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $120,436 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $234,984 | CurrentTaxYearAmt |
| Total | $635,616 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $37,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,132 | CurrentTaxYearAmt |
| Total | $43,601 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,961,801 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $786,774 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.58760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.68980 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 37,469 | ExplanationTxt |
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) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 16 | TotalEasementsCnt |
| Total Acreage | 3282.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1600.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $39,085 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,775,197 | BeginningYearBalanceAmt |
| Contributions | $7,203 | ContributionsAmt |
| Investment Earnings Or Losses | $299,763 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $118,321 | OtherExpendituresAmt |
| Administrative Expenses | $21,264 | AdministrativeExpensesAmt |
| End Year Balance | $2,942,578 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,542,052 | BeginningYearBalanceAmt |
| Contributions | $2,500 | ContributionsAmt |
| Investment Earnings Or Losses | $344,357 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $113,712 | OtherExpendituresAmt |
| End Year Balance | $2,775,197 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,915,283 | BeginningYearBalanceAmt |
| Contributions | $129,688 | ContributionsAmt |
| Investment Earnings Or Losses | -$361,303 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $141,616 | OtherExpendituresAmt |
| End Year Balance | $2,542,052 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,554,302 | BeginningYearBalanceAmt |
| Contributions | $246,450 | ContributionsAmt |
| Investment Earnings Or Losses | $201,071 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $86,540 | OtherExpendituresAmt |
| End Year Balance | $2,915,283 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,250,479 | BeginningYearBalanceAmt |
| Contributions | $47,352 | ContributionsAmt |
| Investment Earnings Or Losses | $313,820 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $48,405 | OtherExpendituresAmt |
| Administrative Expenses | $8,944 | AdministrativeExpensesAmt |
| End Year Balance | $2,554,302 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.97140 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.02860 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,359,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,359,000 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,708 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,130 | DepreciationAmt |
| Book Value | $578 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,359,578 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | WHEN SEAL TRUST ACCEPTS A CONSERVATION EASEMENT, IT ALSO ACCEPTS THE RESPONSIBILITY TO INSURE THAT THE TERMS OF THE EASEMENT ARE UPHELD. SEAL TRUST IS THEREFORE OBLIGATED TO (1) CONDUCT ROUTINE PROPERTY INSPECTIONS, (2) TAKE PROMPT AND APPROPRIATE ACTION WHEN A POTENTIAL VIOLATION IS OBSERVED, AND (3) PURSUE FAIR AND EQUITABLE RESOLUTION OF DOCUMENTED VIOLATIONS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | THERE ARE NO CURRENT REVENUES OR EXPENSES FOR CONSERVATION EASEMENTS INCLUDED IN THE STATEMENT OF ACTIVITIES. CONSERVATION EASEMENTS HAVE A VALUE OF ZERO ON THE BALANCE SHEET. FINANCIAL STATEMENT FOOTNOTES NOTE 1: 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 CONSERVATION EASEMENTS EXTINGUISH CERTAIN FUTURE DEVELOPMENT RIGHTS IN THE SUBJECT PROPERTIES AND GRANT THE TRUST THE RIGHT TO PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE SIGNIFICANT COST 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, 2024 AND 2023, THE TRUST HELD 16 CONSERVATION EASEMENTS ON 3,282 ACRES OF LAND. NOTE 12: STEWARDSHIP COMMITMENT: PROTECTING AND ENHANCING THE CONSERVATION VALUES OF THE LANDS ACQUIRED BY THE TRUST, AND DOING SO IN PERPETUITY, IS AN IMPORTANT ASPECT OF THE TRUST'S WORK. THE TRUST EVALUATES EACH PROPERTY IT HOLDS FOR ITS CONSERVATION VALUE, AS WELL AS THE THREATS TO THESE VALUES, AND CONDUCTS ANNUAL MONITORING TO ENSURE THESE VALUES REMAIN IN PLACE. CURRENT COSTS ASSOCIATED WITH THE TRUST'S STEWARDSHIP EFFORTS ARE EXPENSED AS INCURRED. THE COSTS OF FUTURE OBLIGATIONS REPRESENT A COMMITMENT OF THE TRUST AND WILL BE RECORDED AS THEY ARE INCURRED. |
| SCHEDULE D, PAGE 3, PART X | THE TRUST IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3). THE TRUST FOLLOWS THE PROVISIONS OF FASB ASC 740, INCOME TAXES, AND MANAGEMENT BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN. THE TRUSTS FEDERAL INCOME TAX RETURNS (IRS FORM 990) ARE SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS ON THOSE TAX RETURNS, WHICH, IN GENERAL, HAVE A THREE-YEAR STATUTE OF LIMITATIONS. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $57,263 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | NAV ON DATE OF SALE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE SOUTHEAST ALASKA LAND TRUST (SEAL TRUST) COLLABORATES WITH COMMUNITIES, INDIVIDUALS, AND ORGANIZATIONS THROUGHOUT SOUTHEAST ALASKA TO HELP ENSURE THAT HIGHLY VALUED HABITAT, RECREATION, OPEN SPACE, AND CULTURAL AND HISTORIC AREAS CONTINUE TO THRIVE FOR THE WELL-BEING OF EACH GENERATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | RETURN IS REVIEWD BY ONE OR MORE BOARD OFFICERS PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY THROUGH ANNUAL SELF-DISCLOSURE OF POSSIBLE CONFLICTS BY BOARD MEMBERS AND STAFF. IN ADDITION, POTENTIAL CONFLICTS ARE MONITORED AT REGULAR BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS FORMS 1023 AND 990, AND GOVERNING POLICIES AVAILABLE TO THE PUBLIC UPON REQUEST. |
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