2015-08-05T11:56:39-07:00 2015-03-31 Jones & Associates LLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2014-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt Treasurer 2015-08-05 true Judy C Jones CPA P00281100 2065255170 2014 2016-02-25 16:41:14Z Molly Doran PO Box 1017 Mount Vernon WA 98273 1192129 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. 18 17 10 350 0 823878 1048199 110166 52374 50386 51991 7875 -37573 992305 1114991 0 0 365921 386751 0 60717 191480 409107 557401 795858 434904 319133 8207933 8495317 117904 115524 8090029 8379793 X Protection of wildlife habitat, open space and natural lands for the benefit of our community and as a legacy for future generations. true false 422181 Land Conservation:SLT acquires land and conservation easements to protect natural areas. SLT also helps other groups protect land. During the year, SLT expanded three fish and wildlife sanctuaries through land purchases and conservation easement additions, conserved a large ranch for salmon habitat and agricultural activities, secured land and easements for two future municipal and county trails and updated its strategic approach to conservation of important private lands in Skagit County, including for climate change adaptation needs and marine areas. 155156 51001 Stewardship:SLT stewarded 25 conservation areas and 12 conservation areas for a conservation partner with the help of volunteers. SLT monitored 33 private and public conservation easements. SLT reconnected a 3/4 mile of salmon habitat stream with partners and restored habitat and improved trails on 11 conservation areas with the assistance of 300 volunteers. 89893 1373 Education and Outreach:SLT holds education and outreach programs to cultivate a community appreciation of conservation and to get people in touch with the land. During the year, SLT ran a year-long stewardship youth program with a local high school class and ran several shorter youth stewardship events, oversaw a citizen science program that monitored birds and wildlife connected with SLT lands including at two large heronries and ran regular educational tours of its conservation areas. 667230 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 16 0 true 10 true false false false false false false false false 0 false false false false false false false false false false X 18 17 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 Rusty Kuntze Board Member 2.50 0.00 X 0 0 0 Carolyn Gastellum Board Member 2.50 0.00 X 0 0 0 Janice Martin Secretary 2.50 0.00 X X 0 0 0 John Hunt Treasurer 4.00 0.00 X X 0 0 0 Harold Lee Board Member 4.00 0.00 X 0 0 0 Mark Linnemann Board Member 2.50 0.00 X 0 0 0 Bob Boudinot Board Member 2.50 0.00 X 0 0 0 Brenda Cunningham President 4.00 0.00 X X 0 0 0 Ron Feld Board Member 2.50 0.00 X 0 0 0 Sara Young Vice President 2.50 0.00 X 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 Curtis A Miller Board Member 2.50 0.00 X 0 0 0 Barbara Trask 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 4.00 0.00 X 0 0 0 Warren Walz Board Member 2.50 0.00 X 0 0 0 Anne Winkes Board Member 2.50 0.00 X 0 0 0 Molly Doran Executive Dir. 40.00 0.00 X 80615 0 4027 80615 4027 0 false false false 0 106747 396649 544803 56625 1048199 Book Sales 453000 1373 1373 Land Management 541900 51001 51001 52374 37455 37455 0 0 25861 101 25760 25760 25760 14536 14536 14536 14536 8457 106747 74537 -66080 -66080 3750 2500 1250 1250 0 Other 1497 1497 1497 1114991 52374 14418 0 0 0 0 85155 63866 13625 7664 0 266552 217708 13832 35012 0 6184 5201 239 744 28860 23534 2194 3132 0 0 20472 12878 5127 2467 0 0 10519 10519 38570 38555 10 5 0 9287 7560 894 833 0 0 6598 4216 1616 766 8338 8068 171 99 0 280 250 30 0 0 13595 13595 8103 5669 1617 817 Land Transaction Costs 255737 255737 Property Taxes and Fees 8135 6625 1007 503 Printing and Publications 6729 4894 56 1779 Maintenance and Repairs 6425 3950 1685 790 16319 8519 1724 6076 795858 667230 67911 60717 82909 72036 606646 580720 9838 46000 27964 25460 0 0 0 0 20446 24035 6571115 38053 6276392 6533062 1183738 1214004 0 0 0 0 8207933 8495317 41404 39024 76500 76500 117904 115524 X 7029268 7306832 1060761 1072961 8090029 8379793 8207933 8495317 319133 -29369 X false true X true false X 642537 1181098 1797686 823878 1048199 5493398 0 0 642537 1181098 1797686 823878 1048199 5493398 292088 5201310 53382 74384 151152 207623 77852 564393 11258 11258 1102 2383 630 550 1497 6162 6075211 232099 0.85620 0.86850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false true 25 false false true 775 false false 800 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. At the local level SLT advocated for implementation of Skagit County's Open Space Plan and other collaborative plans that positively affect the environment, public trails and open space. X X X 33 35 1 1 true 40 8000 false 1377993 462959 237585 1603367 1235848 217660 75515 1377993 1173229 246833 184214 1235848 1235899 187196 249866 1173229 0.33080 0.66920 false false false 6311903 6311903 250292 33037 217255 5663 3659 2004 3257 1357 1900 6533062 1093444 -29369 18240 101 -11028 1104472 10519 10519 1114991 803680 18240 101 18341 785339 10519 10519 795858 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 $101 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expenses $101 false Auction 115204 106747 8457 52011 2090 8979 11457 115204 106747 8457 52011 2090 8979 11457 74537 -66080 Barbara Trask Board Member 165000 Land Purchase false X 4 2114 FMV X Auction Items 428 54511 FMV false true false Form 990, Part III, Line 2: New Services Several grants have enabled SLT to begin a formalized Youth Program that includes partnering with youth organizations to steward our lands and developing youth oriented nature events on our lands in partnership with others. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: SLT successfully renewed its accredited status with the Land Trust Accreditation Commission, an independent program of the Land Trust Alliance. 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 Committee and Executive Director review the draft 990 and communicate any errors or omissions to the CPA preparing the form. When the 990 is complete, 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 Board President seeks input from other Board members and staff members prior to evaluating the Executive Director through a formal performance evaluation. He/she reviews comparable salaries for positions of the same size and scope prior to setting compensation. The Executive Director pay is approved by the Board in executive session. The Executive Director is absent from all discussions and decisions regarding compensation. 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.