2018-10-26T07:51:42-07:00 2018-03-31 825107131 Jones & Associates PLLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2017-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt Treasurer 2018-10-26 true Judy C Jones CPA P00281100 2065255170 2017 2018-06-14 16:35:46Z X Molly Doran PO Box 1017 Mount Vernon WA 98273 5115873 false false X www.skagitlandtrust.org X 1992 WA Protection of wildlife habitat, open space and natural lands for the benefit of our community and as a legacy for future generations. 16 16 9 350 0 3288562 4736659 42345 12270 92290 188347 13725 8974 3436922 4946250 25000 34500 0 392729 481869 0 83771 369499 412113 787228 928482 2649694 4017768 12026856 17026327 173620 1162945 11853236 15863382 Protection of wildlife habitat, open space and natural lands for the benefit of our community and as a legacy for future generations. false false 319931 3482 Stewardship: Over 400 volunteers cared for 41 conservation areas, monitored 26 conservation easements and served on committees associated with land management. Restoration projects restored natural habitat and processes at Trumpeter Creek and at 12 other conservation areas. Skagit Land Trust (SLT) partnered with 16 organizations in stewardship and hosted interns from local colleges, National and Community Service, and The Nature Conservancy. 296366 34500 8589 Land Conservation: Eight land conservation projects were completed including the purchase of Yellow Bluffs/Kelly's Point and the donation of Guemes Valley, land donation on Fidalgo Bay, a conservation easement on Padilla Bay, expansion through purchase of the March Point Heronry, Barr Creek, Hurn-Alterra and Muddy Creek Conservation Areas. SLT assisted partners to conserve three properties on the Skagit River. 148778 199 Outreach and Communication: SLT conservation areas experienced over 24,000 visits. Public conservation easements SLT conserves experienced over 140,000 visits. SLT's Youth Program had over 1,000 young people participate. SLT's Citizen Science Program contributed to research on heronries and amphibians. SLT's Public Policy endeavors helped protect Blanchard Mountain. SLT held over 15 events and educational tours. 765075 true true false true false false true false false true true false false false false false true false false false false false false false true false false true false false false false false false false false false false false false false true false false false false false false false false true 11 0 true 9 true false false false false false false false false 0 false false false false false false false false false false X 16 16 true false false false true true true true true false false true true true true true true true false false X X Michele Onorato 3604287878 PO Box 1017 Mount Vernon WA 98273 Warren Walz President 4.00 0.00 X X 0 0 0 Anne Winkes Vice President 5.00 0.00 X X 0 0 0 Carolyn Gastellum Secretary 4.00 0.00 X X 0 0 0 John Hunt Treasurer 10.00 0.00 X X 0 0 0 Brenda Cunningham Board Member 4.00 0.00 X 0 0 0 Roger Fuller Board Member 4.00 0.00 X 0 0 0 Jim Glackin Board Member 3.00 0.00 X 0 0 0 Steven H Johnson Board Member 4.00 0.00 X 0 0 0 Karen Krub Board Member 4.00 0.00 X 0 0 0 Rusty Kuntze Board Member 4.00 0.00 X 0 0 0 Harold Lee Board Member 6.00 0.00 X 0 0 0 Mark Linnemann Board Member 2.00 0.00 X 0 0 0 Tim Mann Board Member 2.00 0.00 X 0 0 0 Curtis A Miller Board Member 2.00 0.00 X 0 0 0 Kit Rawson Board Member 3.00 0.00 X 0 0 0 Barbara Trask Board Member 3.00 0.00 X 0 0 0 Keith Wiggers Board Member 3.00 0.00 X 0 0 0 Philip Wright Board Member 3.00 0.00 X 0 0 0 Molly Doran Executive Dir. 40.00 0.00 X 93995 0 24000 93995 24000 0 false false false 0 71716 1458950 3205993 533001 4736659 Book Sales 453000 199 199 Land Management 541900 12071 12071 12270 98872 98872 0 0 26642 520 26122 26122 26122 168124 78649 89475 89475 89475 68127 71716 90454 -22327 -22327 0 0 Other 900099 5179 5179 5179 4946250 12270 197321 X 34500 34500 0 0 0 94848 67451 13972 13425 0 313613 262699 18270 32644 0 37026 31698 5328 36382 29015 3270 4097 0 0 29648 19540 6739 3369 0 0 13610 13610 148634 148541 62 31 0 28605 20539 2217 5849 2077 1298 519 260 0 0 8312 8203 16 93 0 8029 7953 76 5213 5181 32 0 13229 13229 9126 6765 1574 787 Land Transaction Costs 73870 73870 Printing and Publications 15690 10183 289 5218 Property Taxes and Fees 12686 11147 1026 513 Community Outreach 10885 8917 1968 32499 17575 4735 10189 928482 765075 79636 83771 176070 25338 1328410 1034163 100000 1124823 117384 108644 0 0 0 0 30484 5630 10908475 78949 8636973 10829526 1637535 3898203 0 0 0 0 12026856 17026327 69120 73264 104500 104500 985181 173620 1162945 X 9834048 12337820 1979846 2186220 39342 1339342 11853236 15863382 12026856 17026327 4017768 -7622 X false true X true true true X 823878 1048199 1347630 3288562 4736659 11244928 0 0 823878 1048199 1347630 3288562 4736659 11244928 1220786 10024142 207623 77852 64889 121622 214469 686455 0 550 1497 1099 659 5179 8984 11940367 259862 0.83950 0.90480 X false false false true false false false false false false true 800 800 false false Part II-B, Line 1i - Other Activities Description Skagit Land Trust undertook lobbying at the cost of $800 in staff time on Blanchard Moutain acquistion funds (WA State) and Coastal Wetlands Acqusition Grant Funds (USFSW). X X X 36 36 1 true 42 13288 false 2757493 2359085 641855 4473953 1846270 1006183 94960 2757493 1603367 421609 178706 1846270 1377993 462959 237585 1603367 1235848 217660 75515 1377993 0.21200 0.29930 0.48870 false false false 10628750 10628750 270805 70029 200776 5663 5663 3257 3257 10829526 4930018 -7622 4480 520 -2622 4932640 13610 13610 4946250 919872 4480 520 5000 914872 13610 13610 928482 Part II, Line 5: Summarized Policy 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: Organization Reporting of conservation easements. 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: Intended uses of the endowment fund. 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 revenue amounts included in F/S but not included on form 990 Rental Expenses $520 Part XII, Line 2d: Other expenses and losses per audited F/S $0 Rental Expenses $520 false Auction 139843 71716 68127 55860 16086 18508 139843 71716 68127 55860 16086 18508 90454 -22327 true Seattle City Light PO Box 34023 Seattle WA 98124 Gov't 0 15000 Appraised value Land Property transfer Town of Hamilton PO Box 528 Hamilton WA 98255 Gov't 0 19500 Appraised value Land Property transfer 2 0 Grantmaker's Description of How Grants are Used We ensure the grantee actually takes ownership of the land and is meeting grant fund obligations in their stewardship of the property. 5 42380 Fair Value X 2 436750 Appraisal X Auction Items 269 53871 FMV false true false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board member Brenda Cunningham went off the board at the end of the FY 17-18 tax year. Her husband, Tim Manns, was elected to the board at the beginning of the following tax year (FY 18-19). However, he was appointed to fill Kit Rawson's vacant position in January 2018. Brenda and Tim's board service overlapped for three months. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder 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. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body 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, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Members elect Board members and approve by-law changes. Form 990, Part VI, Line 11b: Form 990 Review Process The Executive Director, Treasurer and Accountant 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 Executive Director posts the final draft for Board review prior to submission to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management The President and Executive Committee has a detailed review process of the Executive Director that involves Board members and staff. They review comparable salaries from at least two sources. The decision is substantiated by an email from the Treasurer to the Bookkeeper authorizing compensation. The record is signed and retained. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available upon request. Certain of these documents are on the Organization's public website. The Organization's annual report reports on year end financial statements and is sent to all members.