2016-08-09T08:06:55-07:00 2016-03-31 Jones & Associates LLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2015-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt Treasurer 2016-08-09 true Judy C Jones CPA P00281100 2065255170 2015 2017-02-10 21:41:12Z Molly Doran PO Box 1017 Mount Vernon WA 98273 1768778 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 10 17 0 1048199 1347630 52374 42707 51991 -34405 -37573 594 1114991 1356526 0 0 386751 370035 0 61182 409107 194386 795858 564421 319133 792105 8495317 9243092 115524 118898 8379793 9124194 Protection of wildlife habitat, open space and natural lands for the benefit of our community and as a legacy for future generations. false false 198506 23284 Stewardship: 252 stewardship volunteers donated time and talent to steward the Trust's 26 conservation areas and 35 conservation easements. Habitat restoration projects were undertaken on ten conservation areas with almost 8,000 native trees and shrubs planted. Partnerships included Skagit County, Skagit Fisheries Enhancement Group, Ducks Unlimited, WA State Dept of Ecology, Skagit Conservation District/Farm Services, WDFW, Puget Sound Energy and numerous private landowners. 152956 18177 Land Conservation: SLT finalized 9 projects that conserved land and began 10 new projects. Completed projects include: expanding the March Point Heronry; working with 3 landowners on voluntary conservation easements; securing land for the Big Lake Wetlands Conservation Area; purchasing Skagit and Cascade River salmon habitat; expanding the Barney Lake Conservation Area and the Guemes Mountain Conservation Area. We continued partnerships with Skagit County Parks and Recreation, Seattle City Light and The Skagit Watershed Council with substantive grants from the WA State and US Fish and Wildlife Service. 77966 1246 Outreach and Communication: Our Youth Stewardship Program included 144 youth in schools, colleges and clubs. Citizen scientists and interns gave 465 hours of time to assist with monitoring and reporting on sensitive species. The Trust hosted tours on our properties and educational events. We worked to educate our members and the general public about needs in local voluntary land conservation. Community volunteers gave over 3,000 hours to assist with events, outreach, Trust leadership and education. 429428 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 false false false false false false false false false false false false false false true false false false false false false false false false true 8 0 true 10 true false false false false false false false false 0 false false false false false false false false false false X 16 16 false false false false true true true true true false false true true true true true true true false false WA X X Michele Onorato 3604287878 PO Box 1017 Mount Vernon WA 98273 Sara Young President 3.00 0.00 X X 0 0 0 Mark Linnemann Vice President 2.50 0.00 X X 0 0 0 Rusty Kuntze Board Member 2.50 0.00 X 0 0 0 John Hunt Treasurer 4.50 0.00 X X 0 0 0 Brenda Cunningham Board Member 2.50 0.00 X 0 0 0 Carolyn Gastellum Board Member 2.50 0.00 X 0 0 0 Jana Hanson Board Member 2.50 0.00 X 0 0 0 Steven H Johnson Board Member 2.50 0.00 X 0 0 0 Karen Krub Board Member 2.50 0.00 X 0 0 0 Harold Lee Board Member 12.50 0.00 X 0 0 0 Janice Martin Board Member 2.50 0.00 X 0 0 0 Curtis Miller Board Member 2.50 0.00 X 0 0 0 Kit Rawson Board Member 2.50 0.00 X 0 0 0 Barbara Trask Board Member 2.50 0.00 X 0 0 0 Warren Walz Board Member 2.50 0.00 X 0 0 0 Russ Weiser Board Member 2.50 0.00 X 0 0 0 Keith Wiggers Board Member 3.75 0.00 X 0 0 0 Anne Winkes Secretary 2.50 0.00 X X 0 0 0 Jim Glackin Board Member 2.00 0.00 X 0 0 0 Molly Doran Executive Dir. 40.00 0.00 X 85028 0 2492 85028 2492 0 false false false 0 68338 404820 874472 391006 1347630 Book Sales 453000 1246 1246 Land Management 541900 41461 41461 42707 40388 40388 0 0 24501 105 24396 24396 24396 63008 195000 97147 235654 -34139 -40654 -74793 -74793 54445 68338 79346 -24901 -24901 0 0 Other 900099 1099 1099 1099 1356526 42707 -33811 0 0 0 0 86583 65026 13556 8001 0 244275 193306 15660 35309 0 10533 7822 2022 689 28644 21836 3236 3572 0 0 24226 14408 6936 2882 0 0 10544 10544 44324 44324 0 16924 14990 1399 535 0 0 4883 3125 1157 601 10014 9457 255 302 0 1630 1605 25 52 52 0 13595 13595 7037 4992 1363 682 Land Transaction Costs 19557 19557 Printing and Publications 8746 6916 222 1608 Property Taxes and Fees 8371 6869 1001 501 Maintenance and Repairs 6544 4090 1636 818 17939 11105 1152 5682 564421 429428 73811 61182 72036 69036 580720 643194 46000 23000 25460 101553 0 0 0 0 24035 37891 7136450 51648 6533062 7084802 1214004 1283616 0 0 0 0 8495317 9243092 39024 42398 76500 76500 115524 118898 X 7306832 7986849 1072961 1137345 8379793 9124194 8495317 9243092 792105 -47704 X false true X true false X 1181098 1797686 823878 1048199 1347630 6198491 0 0 1181098 1797686 823878 1048199 1347630 6198491 301792 5896699 74384 151152 207623 77852 64889 575900 11258 11258 2383 630 550 1497 1099 6159 6791808 257390 0.86820 0.85620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true true false true 400 false false true 600 false false 1000 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 35 36 1 true 32 6400 false 1603367 421609 178706 1846270 1377993 462959 237585 1603367 1235848 217660 75515 1377993 1173229 246833 184214 1235848 1235899 187196 249866 1173229 0.38400 0.61600 false false false 6877238 6877238 250292 44979 205313 5663 4661 1002 3257 2008 1249 7084802 1316983 -47704 18600 105 -28999 1345982 10544 10544 1356526 572582 18600 105 18705 553877 10544 10544 564421 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rental Expenses $105 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expenses $105 false Auction 122783 68338 54445 54781 2170 8928 13467 122783 68338 54445 54781 2170 8928 13467 79346 -24901 X 5 23973 Fair value X 2 314200 Appraised value X Auction items 245 52833 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 15b: Compensation Review and Approval Process for Officers and Key Employees Reviewed annually by the board, including comparisons to Land Trust Alliance salary studies and local nonprofits. No individuals are key employees. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available upon request. Information is also available on the Trust's website.