2015-04-10T10:28:00-05:00 2014-12-31 910870697 AIKEN & SANDERS INC PS 343 W WISHKAH ST ABERDEEN WA 98520 990 2014-01-01 911413484 CAPITOL LAND TRUST CAPI 3609433012 209 FOURTH AVE E NO 205 OLYMPIA WA 98501 STEVE HYER JR TREASURER 3609433012 2015-04-02 1 LONNIE RICH CPA P00333655 3605333370 2014 2016-02-25 16:41:14Z STEVE HYER JR 209 FOURTH AVE E OLYMPIA WA 98501 3302249 0 X WWW.CAPITOLLANDTRUST.ORG X 1987 WA LAND AND HABITAT CONSERVATION 14 14 10 0 0 0 817248 2937324 0 0 21708 15188 101426 91112 940382 3043624 0 0 0 0 370546 353033 0 0 98131 187241 372002 557787 725035 382595 2318589 10456814 12755573 310271 290748 10146543 12464825 FURTHERING COLLABORATIVE AND STRATEGIC CONSERVATION OF SOUTHWEST WASHINGTON'S ESSENTIAL NATURAL AREAS AND WORKING LANDS. 0 0 565193 5929 CONSERVATIONCONSERVED 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. 565193 1 1 0 0 0 0 1 0 1 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X THE ORGANIZATION 3609433012 209 FOURTH AVE E NO 205 OLYMPIA WA 98501 BONNIE BUNNING PRESIDENT 2.00 X X 0 0 0 DIANE COOPER VICE-PRESIDENT 2.00 X X 0 0 0 STEVE HYER JR TREASURER 2.00 X X 0 0 0 TOM TERRY SECRETARY 2.00 X X 0 0 0 STEPHANIE BISHOP BOARD MEMBER 1.00 X 0 0 0 BOB BUHL BOARD MEMBER 1.00 X 0 0 0 BILL CARLSON BOARD MEMBER 1.00 X 0 0 0 LYNN CHILDERS BOARD MEMBER 1.00 X 0 0 0 KEVIN LYON BOARD MEMBER 1.00 X 0 0 0 CRAIG PARTRIDGE BOARD MEMBER 1.00 X 0 0 0 FRED ROMERO BOARD MEMBER 1.00 X 0 0 0 MICHAEL WELTER BOARD MEMBER 1.00 X 0 0 0 CHRIS WICKHAM BOARD MEMBER 1.00 X 0 0 0 BOB VAN SCHOORL BOARD MEMBER 1.00 X 0 0 0 ERIC ERLER PAST EXECUTIVE DIRECTOR 40.00 X 32542 0 2954 AMANDA REED EXCECUTIVE DIRECTOR 40.00 X 33221 0 664 65763 0 3618 0 0 0 0 0 53628 2700766 182930 885 2937324 11930 11930 246291 243033 3258 3258 3258 100775 15592 85183 85183 MISCELLANEOUS 900099 5929 5929 5929 3043624 5929 0 100371 69381 50022 9470 9889 229867 165749 31445 32673 4577 3292 600 685 24843 17870 3253 3720 24365 17588 3298 3479 6344 4659 944 741 48644 27869 20775 1074 340 234 500 32840 17467 2965 12408 25819 17307 5938 2574 4400 1964 2055 381 197 164 33 1446 1398 48 5508 4117 749 642 EASEMENT ACQUISITION EX 126340 126340 STEWARDSHIP, RESTORATIO 98478 98478 PROPERTY & SMALL EQUIPM 5908 1096 255 4557 MISCELLANEOUS 5630 731 182 4717 9374 8906 159 309 725035 565193 61711 98131 250989 199273 273917 247721 47485 35133 5926 1264 11568089 1446 9248284 11566643 630213 705539 10456814 12755573 36354 43027 273917 247721 310271 290748 X 286560 251238 629449 551325 9230534 11662262 10146543 12464825 10456814 12755573 2318589 -307 0 X X 0 1 X 1 1 1 X 2347078 3120776 3039975 817248 2937324 12262401 2347078 3120776 3039975 817248 2937324 12262401 12262401 8338 4023 7832 21708 14574 56475 329 10050 4872 5791 5929 26971 12345847 433296 0.99320 0.99430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 37 2828.00 2 0 1 1 1 965.00 23250 1 0 1 X 11557976 11557976 10113 1446 8667 11566643 PUBLICLY TRADED SECURITIES 705539 F 705539 X 3044996 -307 1679 1372 3043624 0 3043624 726714 1679 1679 725035 0 725035 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. CONSERVATION BREAKFAST 61079 61079 10989 SUMMER GALA 35506 35506 2296 69 400 2 4190 4190 1838 100775 100775 2296 12896 400 15592 85183 ERIC ERLER MR ERLER LEFT EMPLOYMENT AS EXECUTIVE DIRECTOR OF CAPITOL LT DURING 2014. 46676 ERIC 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. 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION ALLOWS INDIVIDUAL MEMBERS OF THE PUBLIC TO JOIN FOR AN ANNUAL MEMBERSHIP PAYMENT. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATION 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 11 THE 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 12C CAPITOL 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 15 WAGES 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 18 THE 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 19 THE 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 2C NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR.