2016-05-16T14:00:55-05:00 2015-06-30 911663574 LARSON GROSS PLLC 2211 RIMLAND DR STE 422 BELLINGHAM WA 98226 990 2014-07-01 911246994 WHATCOM LAND TRUST WHAT 3607331010 PO BOX 6131 BELLINGHAM WA 982276131 JENNIFER WRIGHT OFFICER 3607331010 2016-05-16 1 DANIEL OBBINK-CPA P01623724 3607344280 2014 2016-08-17 19:52:53Z CARL PRINCE PO BOX 6131 BELLINGHAM WA 98227 2852538 0 X WWW.WHATCOMLANDTRUST.ORG X 1984 WA LAND CONSERVATION AND STEWARDSHIP. 12 12 11 420 0 0 1914895 2061359 36238 63259 162169 -10289 21429 -17659 2134731 2096670 0 0 0 0 370025 392978 0 0 130223 241543 228133 611568 621111 1523163 1475559 20453084 21961360 252365 229904 20200719 21731456 TO PROVIDE A MEANS FOR THE PRESERVATION AND PROTECTION OF WILDLIFE HABITAT, SCENIC, AGRICULTURAL AND OPEN SPACE LANDS IN WHATCOM COUNTY, WASHINGTON. 0 0 13420 53 OUTREACH AND EDUCATION ABOUT LAND CONSERVATION, MONITORING, AND LAND TRUST. 241295 62864 MANAGEMENT AND MAINTENANCE OF LAND AND EASEMENTS HELD THROUGH PURCHASE OR DONATION. 18212 342 LAND CONSERVATION PROJECTS AND ONGOING MONITORING OF LAND AND EASEMENTS HELD THROUGH PURCHASE OR DONATION. 272927 1 1 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 11 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 WA X THE ORGANIZATION 3607331010 PO BOX 6131 BELLINGHAM WA 982276131 JENNIFER WRIGHT TREASURER 2.50 X X 0 0 0 ALAN FRITZBERG PRESIDENT 10.00 X X 0 0 0 SIMI JAIN DIRECTOR 4.00 X 0 0 0 RAND JACK DIRECTOR 5.00 X 0 0 0 JOHN MCLAUGHLIN DIRECTOR 1.00 X 0 0 0 ROD BURTON DIRECTOR 2.50 X 0 0 0 REBECCA REICH SECRETARY 1.00 X X 0 0 0 CRAIG LEE EXECUTIVE DIRECTOR 40.00 X X 67250 0 4720 MICHAEL GROPP DIRECTOR 2.00 X 0 0 0 CARL PRINCE DIRECTOR 4.00 X 0 0 0 CHRIS MOENCH DIRECTOR 2.00 X 0 0 0 JOHN D'ONOFRIO DIRECTOR 2.00 X 0 0 0 67250 0 4720 0 0 0 0 0 8425 293690 1759244 474740 2061359 PROGRAM SERVICES 813312 63259 63259 63259 630 630 726072 720038 16953 6034 -16953 -10919 -10919 0 8425 18877 -18877 -18877 OTHER REVENUE 813312 1218 1218 1218 2096670 63259 0 -27948 67250 27573 20174 19503 246769 101175 74031 71563 7568 3103 2270 2195 35847 14697 10754 10396 35544 14573 10664 10307 5454 2291 3163 1579 663 916 40549 17031 23518 6744 1713 3017 2014 10364 708 2289 7367 965 347 299 319 15658 87 14704 867 3715 2340 260 1115 1284 51 1233 5219 5219 14812 14812 18354 7709 10645 PROPERTY DEVELOPMENT 43337 43337 TAXES, FEES,AND LICENSE 28215 23136 5079 SUPPLIES 16428 5846 8396 2186 DUES AND SUBSCRIPTIONS 6435 579 4698 1158 9021 5968 3053 621111 272927 217961 130223 420173 698899 390457 54083 601 8543 749982 25183 24893 21599 18174 695991 42299 580340 653692 1264506 1195865 1385904 950217 16292135 17605887 3774 1451 60470 7616 20453084 21961360 38365 22205 214000 207699 252365 229904 X 5137280 7071679 3804725 3397835 11258714 11261942 20200719 21731456 20453084 21961360 1475559 55178 0 X 0 1 X 1 0 X 731914 1403131 545143 1888498 2126497 6695183 731914 1403131 545143 1888498 2126497 6695183 6695183 60495 35634 88620 162169 59963 406881 7102064 1218 0.94270 0.91370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 77 6472.97 1 1 707.00 18092 1 8780 270 295 300 1634 109 7302 7741 250 1088 200 99 8780 5862 2167 200 88 7741 5862 5862 4791 1071 5862 0.09000 0.00000 0.91000 1 0 297360 297360 338163 8771 329392 60468 33528 26940 653692 LAND HELD 17605887 C 17605887 X 2187678 55178 35830 91008 2096670 0 2096670 656941 35830 35830 621111 0 621111 PART II, LINE 9: PURCHASED EASEMENTS ARE STATED AT COST, THE TAX-ASSESSED VALUE, OR FMV AT THE DATE OF PURCHASE. NO AMOUNT IS ATTACHED TO DONATED EASEMENTS. THEY ARE RECORDED AT ZERO VALUE. PART V, LINE 4: ENDOWMENT FUND WILL GROW AND INCOME FROM FUND TO BE USED TO SUPPORT THE TRUST'S MISSION. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THEREFORE, IS EXEMPT FROM FEDERAL INCOME TAX EXCEPT FOR INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS REFLECTED IN THESE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE ON THE FINANCIAL STATEMENTS. THE FINANCIAL STATEMENTS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 18,877. LOSS ON DISPOSAL OF ASSET 16,953. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 18,877. LOSS ON DISPOSAL OF ASSET 16,953. X 3 79846 FAIR MARKET VALUE X 2 381706 FAIR MARKET VALUE X ADMINISTRATION SERVICES 3 8820 FAIR MARKET VALUE X FUNDRAISING SERVICES 4 1624 FAIR MARKET VALUE X LAND MANAGEMENT SERVICES 2 1476 FAIR MARKET VALUE X CONSERVATION SERVICES 3 1138 FAIR MARKET VALUE X OUTREACH SERVICES 1 130 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS REVIEWS A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C REVIEW OF POLICY BY BOARD AT LEAST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 BOARD DETERMINES COMPENSATION BASED UPON AN INFORMAL STUDY AND INQUIRY OF OTHERS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990, GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.