CAPITOL LAND TRUST: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
CAPITOL LAND TRUST (EIN 91-1413484)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-04-10
IRS object ID
201501009349300510
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-04-10T10:28:00-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910870697PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AIKEN & SANDERS INC PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1343 W WISHKAH STAddressLine1Txt
CityABERDEENCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98520ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911413484EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAPITOL LAND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCAPIBusinessNameControlTxt
Phone3609433012PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE E NO 205AddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98501ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE HYER JRPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3609433012PhoneNum
Signature2015-04-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLONNIE RICH CPAPreparerPersonNm
PTINP00333655PTIN
Phone3605333370PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVE HYER JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE EAddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98501ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,302,249GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CAPITOLLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionLAND AND HABITAT CONSERVATIONActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$817,248PYContributionsGrantsAmt
CY Contributions Grants$2,937,324CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$21,708PYInvestmentIncomeAmt
CY Investment Income$15,188CYInvestmentIncomeAmt
PY Other Revenue$101,426PYOtherRevenueAmt
CY Other Revenue$91,112CYOtherRevenueAmt
PY Total Revenue$940,382PYTotalRevenueAmt
CY Total Revenue$3,043,624CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$370,546PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$353,033CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$98,131CYTotalFundraisingExpenseAmt
PY Other Expenses$187,241PYOtherExpensesAmt
CY Other Expenses$372,002CYOtherExpensesAmt
PY Total Expenses$557,787PYTotalExpensesAmt
CY Total Expenses$725,035CYTotalExpensesAmt
PY Revenues Less Expenses$382,595PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,318,589CYRevenuesLessExpensesAmt
Total Assets BOY$10,456,814TotalAssetsBOYAmt
Total Assets EOY$12,755,573TotalAssetsEOYAmt
Total Liabilities BOY$310,271TotalLiabilitiesBOYAmt
Total Liabilities EOY$290,748TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,146,543NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,464,825NetAssetsOrFundBalancesEOYAmt
MissionFURTHERING COLLABORATIVE AND STRATEGIC CONSERVATION OF SOUTHWEST WASHINGTON'S ESSENTIAL NATURAL AREAS AND WORKING LANDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$565,193ExpenseAmt
Revenue$5,929RevenueAmt
DescCONSERVATIONCONSERVED 268 ACRES OF LAND IN 2014 AND HAVE CONSERVED A TOTAL OF 5,490 ACRES OF LAND IN SOUTHWEST WASHINGTON. THIS INCLUDES 14 MILES OF PUGET SOUND MARINE SHORELINE PROTECTED IN TOTAL. CONTINUED TO MONITOR AND MANAGE EXISTING CONSERVATION LANDS TO ENHANCE HABITAT VALUE.Desc
Total Program Service Expenses$565,193TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3609433012PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE E NO 205AddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98501ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BONNIE BUNNING
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
DIANE COOPER
VICE-PRESIDENT2.00Yes (X)Yes (X)$0$0$0
STEVE HYER JR
TREASURER2.00Yes (X)Yes (X)$0$0$0
TOM TERRY
SECRETARY2.00Yes (X)Yes (X)$0$0$0
STEPHANIE BISHOP
BOARD MEMBER1.00Yes (X)$0$0$0
BOB BUHL
BOARD MEMBER1.00Yes (X)$0$0$0
BILL CARLSON
BOARD MEMBER1.00Yes (X)$0$0$0
LYNN CHILDERS
BOARD MEMBER1.00Yes (X)$0$0$0
KEVIN LYON
BOARD MEMBER1.00Yes (X)$0$0$0
CRAIG PARTRIDGE
BOARD MEMBER1.00Yes (X)$0$0$0
FRED ROMERO
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL WELTER
BOARD MEMBER1.00Yes (X)$0$0$0
CHRIS WICKHAM
BOARD MEMBER1.00Yes (X)$0$0$0
BOB VAN SCHOORL
BOARD MEMBER1.00Yes (X)$0$0$0
ERIC ERLER
PAST EXECUTIVE DIRECTOR40.00Yes (X)$32,542$0$2,954
AMANDA REED
EXCECUTIVE DIRECTOR40.00Yes (X)$33,221$0$664
FieldValueIRS element (for citing)
Total Reportable Comp From Org$65,763TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,618TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$53,628MembershipDuesAmt
Government Grants$2,700,766GovernmentGrantsAmt
All Other Contributions$182,930AllOtherContributionsAmt
Noncash Contributions$885NoncashContributionsAmt
Total Contributions$2,937,324TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,930TotalRevenueColumnAmt
Exclusion$11,930ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$246,291SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$243,033SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,258SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,258TotalRevenueColumnAmt
Exclusion$3,258ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$100,775FundraisingGrossIncomeAmt
Fundraising Direct Expenses$15,592FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$85,183TotalRevenueColumnAmt
Exclusion$85,183ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$5,929TotalRevenueColumnAmt
Related Or Exempt Func Income$5,929RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,929OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,043,624TotalRevenueColumnAmt
Related Or Exempt Func Income$5,929RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$100,371ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$69,381TotalAmt
Program Services$50,022ProgramServicesAmt
Management And General$9,470ManagementAndGeneralAmt
Fundraising$9,889FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$229,867TotalAmt
Program Services$165,749ProgramServicesAmt
Management And General$31,445ManagementAndGeneralAmt
Fundraising$32,673FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,577TotalAmt
Program Services$3,292ProgramServicesAmt
Management And General$600ManagementAndGeneralAmt
Fundraising$685FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$24,843TotalAmt
Program Services$17,870ProgramServicesAmt
Management And General$3,253ManagementAndGeneralAmt
Fundraising$3,720FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$24,365TotalAmt
Program Services$17,588ProgramServicesAmt
Management And General$3,298ManagementAndGeneralAmt
Fundraising$3,479FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,344TotalAmt
Program Services$4,659ProgramServicesAmt
Management And General$944ManagementAndGeneralAmt
Fundraising$741FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$48,644TotalAmt
Program Services$27,869ProgramServicesAmt
Fundraising$20,775FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,074TotalAmt
Program Services$340ProgramServicesAmt
Management And General$234ManagementAndGeneralAmt
Fundraising$500FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,840TotalAmt
Program Services$17,467ProgramServicesAmt
Management And General$2,965ManagementAndGeneralAmt
Fundraising$12,408FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,819TotalAmt
Program Services$17,307ProgramServicesAmt
Management And General$5,938ManagementAndGeneralAmt
Fundraising$2,574FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,400TotalAmt
Program Services$1,964ProgramServicesAmt
Management And General$2,055ManagementAndGeneralAmt
Fundraising$381FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$197TotalAmt
Management And General$164ManagementAndGeneralAmt
Fundraising$33FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,446TotalAmt
Program Services$1,398ProgramServicesAmt
Fundraising$48FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,508TotalAmt
Program Services$4,117ProgramServicesAmt
Management And General$749ManagementAndGeneralAmt
Fundraising$642FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
EASEMENT ACQUISITION EX$126,340$126,340
STEWARDSHIP, RESTORATIO$98,478$98,478
PROPERTY & SMALL EQUIPM$5,908$1,096$255$4,557
MISCELLANEOUS$5,630$731$182$4,717

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,374TotalAmt
Program Services$8,906ProgramServicesAmt
Management And General$159ManagementAndGeneralAmt
Fundraising$309FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$725,035TotalAmt
Program Services$565,193ProgramServicesAmt
Management And General$61,711ManagementAndGeneralAmt
Fundraising$98,131FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$250,989BOYAmt
EOY$199,273EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$273,917BOYAmt
EOY$247,721EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$47,485BOYAmt
EOY$35,133EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,926BOYAmt
EOY$1,264EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,568,089LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,446LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,248,284BOYAmt
EOY$11,566,643EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$630,213BOYAmt
EOY$705,539EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,456,814BOYAmt
EOY$12,755,573EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$36,354BOYAmt
EOY$43,027EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$273,917BOYAmt
EOY$247,721EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$310,271BOYAmt
EOY$290,748EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$286,560BOYAmt
EOY$251,238EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$629,449BOYAmt
EOY$551,325EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,230,534BOYAmt
EOY$11,662,262EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,146,543BOYAmt
EOY$12,464,825EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,456,814BOYAmt
EOY$12,755,573EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,318,589ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$307NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,347,078CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,120,776CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,039,975CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$817,248CurrentTaxYearMinus1YearAmt
Current Tax Year$2,937,324CurrentTaxYearAmt
Total$12,262,401TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,347,078CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,120,776CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,039,975CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$817,248CurrentTaxYearMinus1YearAmt
Current Tax Year$2,937,324CurrentTaxYearAmt
Total$12,262,401TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$12,262,401PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,338CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,023CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,832CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,708CurrentTaxYearMinus1YearAmt
Current Tax Year$14,574CurrentTaxYearAmt
Total$56,475TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$329CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,050CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,872CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,791CurrentTaxYearMinus1YearAmt
Current Tax Year$5,929CurrentTaxYearAmt
Total$26,971TotalAmt
FieldValueIRS element (for citing)
Total Support$12,345,847TotalSupportAmt
Gross Receipts Rltd Activities$433,296GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99320PublicSupportCY170Pct
Public Support PY1700.99430PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Historic StructureYes (X)HistoricStructureInd
Total Easements37TotalEasementsCnt
Total Acreage2828.00TotalAcreageCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements1ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement965.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$23,250ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$11,557,976OtherCostOrOtherBasisAmt
Book Value$11,557,976BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,113OtherCostOrOtherBasisAmt
Depreciation$1,446DepreciationAmt
Book Value$8,667BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,566,643TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescPUBLICLY TRADED SECURITIESDesc
Book Value$705,539BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$705,539TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,044,996TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$307NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$1,679DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,372RevenueNotReportedAmt
Revenue Subtotal$3,043,624RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,043,624TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$726,714TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,679DonatedServicesUseFcltsAmt
Expenses Not Reported$1,679ExpensesNotReportedAmt
Expenses Subtotal$725,035ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$725,035TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 3:ONE EASEMENT WAS AMENDED TO ACKNOWLEDGE AND REFERENCE SHARED MANAGEMENT GOALS FOR CONTIGUOUS PROPERTIES ON WHICH THE ORGANIZATION HOLDS EASEMENTS.
PART II, LINE 9:CONSERVATION EASEMENTS ARE NOT ASSIGNED A VALUE IN THE FINANCIAL STATEMENTS AS THEY ARE PERMANENTLY RESTRICTED AND THE ORGANIZATION CONSIDERS THE RESPONSIBILITY AND COST TO MONITOR AND ENFORCE CONSERVATION EASEMENTS AS OUTWEIGHING POTENTIAL VALUE.
PART IV, LINE 2B:THE ORGANIZATION ENTERED INTO AN AGREEMENT DURING 2011 WITH THE BLACK HILLS AUDUBON SOCIETY TO ACT AS FUND ADMINISTRATOR FOR A MITIGATION FUND CALLED THE MAYTOWN CONSERVATION FUND. THE ORGANIZATION IS ACTING AS CUSTODIAN OF THE FUND AND PROCESSING INVOICES AND MAKING PAYMENTS ON BEHALF OF THE BLACK HILLS AUDUBON SOCIETY.
PART X, LINE 2:THE TRUST IS A TAX EXEMPT NON-PROFIT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR INCOME TAXES. THE TRUST FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TRUST IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. CURRENTLY, THERE ARE NO EXAMINATIONS OR PENDING EXAMINATIONS WITH THE INTERNAL REVENUE SERVICE (IRS). THE TRUST ADOPTED THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ON JANUARY 1, 2009. AS OF DECEMBER 31, 2014, THERE ARE NO TAX POSITIONS FOR WHICH THE DEDUCTIBILITY IS CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY REGARDING THE TIMING OF SUCH DEDUCTIBILITY.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CONSERVATION BREAKFASTEvent1Nm
Gross Receipts Event1$61,079GrossReceiptsEvent1Amt
Gross Revenue Event1$61,079GrossRevenueEvent1Amt
Food And Beverage Event1$10,989FoodAndBeverageEvent1Amt
Event2SUMMER GALAEvent2Nm
Gross Receipts Event2$35,506GrossReceiptsEvent2Amt
Gross Revenue Event2$35,506GrossRevenueEvent2Amt
Rent Facility Costs Event2$2,296RentFacilityCostsEvent2Amt
Food And Beverage Event2$69FoodAndBeverageEvent2Amt
Entertainment Event2$400EntertainmentEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$4,190GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$4,190GrossRevenueOtherEventsAmt
Food And Beverage Other Events$1,838FoodAndBeverageOtherEventsAmt
Gross Receipts Total$100,775GrossReceiptsTotalAmt
Gross Revenue Total Events$100,775GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$2,296RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$12,896FoodAndBeverageTotalEventsAmt
Entertainment Total Events$400EntertainmentTotalEventsAmt
Direct Expense Summary Events$15,592DirectExpenseSummaryEventsAmt
Net Income Summary$85,183NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonERIC ERLERPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionMR ERLER LEFT EMPLOYMENT AS EXECUTIVE DIRECTOR OF CAPITOL LT DURING 2014.RelationshipDescriptionTxt
Transaction$46,676TransactionAmt
TransactionERIC ERLER, AFTER LEAVING EMPLOYMENT WITH CAPITOL LAND TRUST AS THE EXECUTIVE DIRECTOR, WAS RETAINED AS AN INDEPENDENT CONTRACTOR FOR THE ORGANIZATION. MR ERLER WORKED AS A CONSULTANT IN THE AREAS OF DEVELOPMENT, OUTREACH, AND CONSERVATION STRATEGIES. CAPITOL LAND TRUST'S BOARD OF DIRECTORS ENGAGED MR ERLER AND OVERSAW THE CONSULTING ARRANGEMENT.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION ALLOWS INDIVIDUAL MEMBERS OF THE PUBLIC TO JOIN FOR AN ANNUAL MEMBERSHIP PAYMENT.
FORM 990, PART VI, SECTION A, LINE 7AORGANIZATION MEMBERS VOTE ON BOARD MEMBERSHIP EACH YEAR AT THE ORGANIZATION'S ANNUAL MEETING. MEMBERS OF THE BOARD HAVE THE AUTHORITY TO APPOINT PEOPLE TO FILL VACANCIES ON THE BOARD. THESE APPOINTEES MUST THEN BE VOTED ON BY THE FULL MEMBERSHIP AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION'S INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 AND PROVIDES TO THE ORGANIZATION. ALL BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW AND APPROVE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CCAPITOL LAND TRUST'S OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. TO ENSURE COMPLIANCE, THEY MAINTAIN AND PERIODICALLY UPDATE A CONFLICT OF INTEREST POLICY AND ADHERE TO THE LAND TRUST ALLIANCE'S STANDARDS AND PRACTICES. ADDITIONALLY, AS PART OF THE NATIONAL ACCREDITATION PROCESS, CAPITOL LAND TRUST WENT THROUGH A SYSTEMATIC PROCESS DESIGNED TO ENSURE ALL OF ITS POLICIES AND PROCEDURES MEET THE HIGHEST STANDARDS OF EXCELLENCE.
FORM 990, PART VI, SECTION B, LINE 15WAGES ARE BASED ON MARKET WAGES. A MAJORITY OF BOARD MEMBERS AGREE ON COMPENSATION. THE ORGANIZATION DOES NOT HAVE ANY HIGHLY COMPENSATED EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON A WRITTEN OR IN PERSON REQUEST TO ITS OFFICE IN OLYMPIA, WA. THE FORM 990 IS ALSO AVAILABLE FROM UNRELATED WEBSITES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON A WRITTEN OR IN PERSON REQUEST TO ITS OFFICE IN OLYMPIA, WA.
FORM 990, PART XII, LINE 2CNO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.