2017-09-06T11:17:11-07:00 2017-03-31 Jones & Associates LLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2016-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt Treasurer 2017-09-06 true Judy C Jones CPA P00281100 2065255170 2016 2021-01-29 14:40:06Z Molly Doran PO Box 1017 Mount Vernon WA 98273 4037585 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. 17 17 9 450 0 1347630 3288562 42707 42345 -34405 92290 594 13725 1356526 3436922 25000 0 370035 392729 0 65433 194386 369499 564421 787228 792105 2649694 9243092 12026856 118898 173620 9124194 11853236 Protection of wildlife habitat, open space and natural lands for the benefit of our community and as a legacy for future generations. false false 289894 25000 10204 Land Conservation: Skagit Land Trust added over 1000 acres to its ownership in the fiscal year. The largest transaction was the transfer to Skagit Land Trust from The Nature Conservancy, of nine properties in the Upper Skagit River watershed located in Skagit County, Washington, consisting of 1,033 acres. Other projects included completing the protection of the Big Lake Wetlands, adding river shoreline properties to the Trust's Skagit River salmon habitat lands, and accepting a land donation on Fidalgo Bay to protect feeder fish habitat. The Trust assisted partners including: the Town of Hamilton where the Trust helped protect 3 properties for the town for fish and wildlife habitat; and assisting Skagit County Parks and Recreation with completion of the Tursi Trail and conveying land for the Centennial Trail. 259548 30957 Stewardship: Skagit Land Trust enhanced and restored twelve of its conservation areas with the assistance of over 250 stewardship volunteers of all ages. Restoration activities including removing dilapidated structures where needed. Citizen science volunteers helped the Trust monitor amphibian and heron activities on their properties. The Trust stewarded 14 The Nature Conservancy properties and assisted the Town of Hamilton with initial stewardship activities on newly owned fish and wildlife habitats. Trails were improved and expanded on several properties. 86520 1184 Outreach and Communication: Skagit Land Trust held 25 events with youth. Approximately 500 youth days were logged on Trust lands, mostly with schools. As well, two college internships were hosted. The Trust's Youth Program helps to develop the next generation of conservation citizens in the Skagit. Six general education field trips were held throughout the year for members. The Trust serves as a member of numerous local organizations including the Skagit Watershed Council, the Blanchard Strategies Group, the Marine Resources Committee of Skagit County, and the Washington Association of Land Trusts. The Trust educated its members on science-based conservation and associated funding needs, such as the conservation of Blanchard Mountain. The Trust worked with other organizations to educate on the benefit of trails and the implementation of an Open Space plan in Skagit County. 635962 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 false true 9 0 true 9 true false false false false false false false false 0 false false false false false false false false false false X 17 17 false 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 2.50 0.00 X X 0 0 0 Anne Winkes Vice President 3.13 0.00 X X 0 0 0 Carolyn Gastellum Secretary 3.13 0.00 X X 0 0 0 John Hunt Treasurer 9.88 0.00 X X 0 0 0 Brenda Cunningham Board Member 4.13 0.00 X 0 0 0 Steven H Johnson Board Member 3.75 0.00 X 0 0 0 Karen Krub Board Member 6.63 0.00 X 0 0 0 Harold Lee Board Member 10.38 0.00 X 0 0 0 Curtis Miller Board Member 1.88 0.00 X 0 0 0 Kit Rawson Board Member 2.50 0.00 X 0 0 0 Barbara Trask Board Member 1.88 0.00 X 0 0 0 Russ Weiser Board Member 1.88 0.00 X 0 0 0 Keith Wiggers Board Member 2.50 0.00 X 0 0 0 Sara Young Board Member 3.13 0.00 X 0 0 0 Jim Glackin Board Member 1.88 0.00 X 0 0 0 Mark Linnemann Board Member 1.88 0.00 X 0 0 0 Philip Wright Board Member 3.20 0.00 X 0 0 0 Molly Doran Executive Dir. 40.00 0.00 X 90603 0 0 90603 0 false false false 0 58556 457020 2772986 1467702 3288562 Book Sales 453000 1184 1184 Land Management 541900 41161 41161 42345 48320 48320 0 0 29332 69 29263 29263 29263 566212 522242 43970 43970 43970 62155 58556 78352 -16197 -16197 0 0 Other 900099 659 659 659 3436922 42345 106015 X 25000 25000 0 0 0 94632 65296 16087 13249 0 267874 212767 24556 30551 0 0 30223 23040 3322 3861 0 0 25816 17206 5740 2870 0 0 10954 10954 100989 100989 0 27330 20545 4373 2412 0 0 3297 2142 770 385 8757 8655 74 28 0 3764 3764 0 0 14072 14072 6604 5205 933 466 Land Transaction Costs 115043 115043 Property Taxes and Fees 19619 16789 2020 810 Community Outreach 10040 7065 2975 Printing and Publications 8110 5615 598 1897 15104 6841 2334 5929 787228 635962 85833 65433 69036 176070 643194 1328410 23000 100000 101553 117384 0 0 0 0 37891 30484 8702693 65720 7084802 8636973 1283616 1637535 0 0 0 0 9243092 12026856 42398 69120 76500 104500 118898 173620 X 7986849 9834048 1137345 1979846 39342 9124194 11853236 9243092 12026856 2649694 79348 X false true X true false X 1797686 823878 1048199 1347630 3288562 8305955 0 0 1797686 823878 1048199 1347630 3288562 8305955 223266 8082689 151152 207623 77852 64889 121622 623138 0 630 550 1497 1099 659 4435 8933528 283029 0.90480 0.86820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true true false true 1120 true 200 false true 150 false false 1470 false false Part II-B, Line 1i - Other Activities Description Skagit Land Trust contacted legislators to advocate for state funding for key conservation properties including Blanchard Mountain and for fee land acquisition of conservation properties to remain a viable use of WA State Recreation and Conservation funds. X X X X 35 36 1 true 22 17800 false 1846270 1006183 94960 2757493 1603367 421609 178706 1846270 1377993 462959 237585 1603367 1235848 217660 75515 1377993 1173229 246833 184214 1235848 0.26770 0.01430 0.71800 false false false 8433933 8433933 259840 57398 202442 5663 5663 3257 2659 598 8636973 3526252 79348 20867 69 100284 3425968 10954 10954 3436922 797210 20867 69 20936 776274 10954 10954 787228 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 $69 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expenses $69 false Auction 120711 58556 62155 45516 12947 1127 18762 120711 58556 62155 45516 12947 1127 18762 78352 -16197 true Skagit County 1800 Continental Pl Ste 100 Mount Vernon WA 98273 Govn't 0 25000 Appraised value Land Trail development 0 1 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. X 4 38764 Fair value X 2 1385100 Appraised amt. X Auction items 230 43838 Sales price false true false 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. 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 Executive Committee has a detailed review process of the Executive Director that involves Board members and staff. The salary range is determined by comparison to national land trust salary data; WA State land trust salary data and WA State non-profit data. Any revisions to the Executive Director salary are submitted in writing by the Board Treasurer to the Accountant who does payroll. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available upon request. Information is also available on the Trust's website.