CAPITOL LAND TRUST: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CAPITOL LAND TRUST (EIN 91-1413484)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-04-15
IRS object ID
201441059349300529
Schema version
2013v3.0
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)
Return2014-04-15T10:27:10-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910870697PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AIKEN & SANDERS INC PSBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1343 W WISHKAH STAddressLine1
CityABERDEENCity
StateWAState
ZIP Code98520ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911413484EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAPITOL LAND TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCAPIBusinessNameControlTxt
Phone3609433012PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE E NO 205AddressLine1
CityOLYMPIACity
StateWAState
ZIP Code98501ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE HYER JRPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3609433012PhoneNum
Signature2014-03-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLONNIE RICH CPAPreparerPersonNm
PTINP00333655PTIN
Phone3605333370PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVE HYER JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE EAddressLine1
CityOLYMPIACity
StateWAState
ZIP Code98501ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,277,115GrossReceiptsAmt
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 Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,039,975PYContributionsGrantsAmt
CY Contributions Grants$817,248CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$7,832PYInvestmentIncomeAmt
CY Investment Income$21,708CYInvestmentIncomeAmt
PY Other Revenue$94,591PYOtherRevenueAmt
CY Other Revenue$101,426CYOtherRevenueAmt
PY Total Revenue$3,142,398PYTotalRevenueAmt
CY Total Revenue$940,382CYTotalRevenueAmt
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$327,370PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$370,546CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$89,371CYTotalFundraisingExpenseAmt
PY Other Expenses$2,070,947PYOtherExpensesAmt
CY Other Expenses$187,241CYOtherExpensesAmt
PY Total Expenses$2,398,317PYTotalExpensesAmt
CY Total Expenses$557,787CYTotalExpensesAmt
PY Revenues Less Expenses$744,081PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$382,595CYRevenuesLessExpensesAmt
Total Assets BOY$10,059,588TotalAssetsBOYAmt
Total Assets EOY$10,456,814TotalAssetsEOYAmt
Total Liabilities BOY$319,427TotalLiabilitiesBOYAmt
Total Liabilities EOY$310,271TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,740,161NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,146,543NetAssetsOrFundBalancesEOYAmt
MissionFURTHERING COLLABORATIVE AND STRATEGIC CONSERVATION OF SOUTHWEST WASHINGTON'S ESSENTIAL NATURAL AREAS AND WORKING LANDS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$391,592ExpenseAmt
DescCONSERVATIONCONSERVED 181 ACRES OF LAND IN 2013 AND HAVE CONSERVED A TOTAL OF 5,222 ACRES OF LAND IN SOUTHWEST WASHINGTON. THIS INCLUDES 1.3 MILES OF FRESHWATER SHORELINE PROTECTED IN 2013 AND 13 MILES OF SOUTHERN PUGET SOUND MARINE SHORELINE PROTECTED IN TOTAL. CONTINUED TO MONITOR AND MANAGE EXISTING CONSERVATION LANDS TO ENHANCE HABITAT VALUE.Desc
Total Program Service Expenses$391,592TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
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 Mem0BusinessRlnWithOrgMemInd
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 Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
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 Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
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 ORGANIZATIONBusinessNameLine1
FieldValueIRS element (for citing)
Phone3609433012PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1209 FOURTH AVE E NO 205AddressLine1
CityOLYMPIACity
StateWAState
ZIP Code98501ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (14 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
GERRY RING ERICKSON
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
ERIC ERLER
EXECUTIVE DIRECTOR40.00Yes (X)$64,292$0$1,286
FieldValueIRS element (for citing)
Total Reportable Comp From Org$64,292TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$1,286TotalOtherCompensationAmt
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$35,152MembershipDuesAmt
Government Grants$617,332GovernmentGrantsAmt
All Other Contributions$164,764AllOtherContributionsAmt
Total Contributions$817,248TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,509TotalRevenueColumnAmt
Exclusion$9,509ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$336,391SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$324,192SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$12,199SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,199TotalRevenueColumnAmt
Exclusion$12,199ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$108,176FundraisingGrossIncomeAmt
Fundraising Direct Expenses$12,541FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$95,635TotalRevenueColumnAmt
Exclusion$95,635ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$5,791TotalRevenueColumnAmt
Related Or Exempt Func Income$5,791RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,791OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$940,382TotalRevenueColumnAmt
Related Or Exempt Func Income$5,791RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$117,343ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$65,578TotalAmt
Program Services$44,938ProgramServicesAmt
Management And General$10,401ManagementAndGeneralAmt
Fundraising$10,239FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$246,448TotalAmt
Program Services$168,688ProgramServicesAmt
Management And General$38,667ManagementAndGeneralAmt
Fundraising$39,093FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,497TotalAmt
Program Services$3,240ProgramServicesAmt
Management And General$719ManagementAndGeneralAmt
Fundraising$538FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$28,455TotalAmt
Program Services$18,170ProgramServicesAmt
Management And General$6,875ManagementAndGeneralAmt
Fundraising$3,410FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,568TotalAmt
Program Services$17,545ProgramServicesAmt
Management And General$4,074ManagementAndGeneralAmt
Fundraising$3,949FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$723TotalAmt
Program Services$459ProgramServicesAmt
Management And General$264ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,679TotalAmt
Program Services$4,347ProgramServicesAmt
Management And General$1,599ManagementAndGeneralAmt
Fundraising$733FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$14,564TotalAmt
Program Services$9,833ProgramServicesAmt
Management And General$4,193ManagementAndGeneralAmt
Fundraising$538FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,316TotalAmt
Program Services$302ProgramServicesAmt
Management And General$39ManagementAndGeneralAmt
Fundraising$975FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$34,861TotalAmt
Program Services$19,448ProgramServicesAmt
Management And General$736ManagementAndGeneralAmt
Fundraising$14,677FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,194TotalAmt
Program Services$1,397ProgramServicesAmt
Management And General$578ManagementAndGeneralAmt
Fundraising$219FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,580TotalAmt
Program Services$12,602ProgramServicesAmt
Management And General$4,399ManagementAndGeneralAmt
Fundraising$3,579FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,903TotalAmt
Program Services$5,262ProgramServicesAmt
Management And General$829ManagementAndGeneralAmt
Fundraising$812FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$357TotalAmt
Program Services$123ProgramServicesAmt
Management And General$157ManagementAndGeneralAmt
Fundraising$77FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,042TotalAmt
Program Services$4,167ProgramServicesAmt
Management And General$1,286ManagementAndGeneralAmt
Fundraising$589FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
EASEMENT ACQUISITION EX$49,672$49,672$0$0
PROPERTY & SMALL EQUIPM$21,116$9,895$1,578$9,643
DUES$13,311$13,119$132$60
PROPERTY TAXES, LICENSE$4,263$4,115$39$109

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,660TotalAmt
Program Services$4,270ProgramServicesAmt
Management And General$259ManagementAndGeneralAmt
Fundraising$131FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$557,787TotalAmt
Program Services$391,592ProgramServicesAmt
Management And General$76,824ManagementAndGeneralAmt
Fundraising$89,371FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$432,371BOYAmt
EOY$250,989EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$288,524BOYAmt
EOY$273,917EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$76,565BOYAmt
EOY$47,485EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,071BOYAmt
EOY$5,926EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,248,284LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,831,879BOYAmt
EOY$9,248,284EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$426,178BOYAmt
EOY$630,213EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,059,588BOYAmt
EOY$10,456,814EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$30,903BOYAmt
EOY$36,354EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$288,524BOYAmt
EOY$273,917EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$319,427BOYAmt
EOY$310,271EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$195,355BOYAmt
EOY$286,560EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$712,927BOYAmt
EOY$629,449EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,831,879BOYAmt
EOY$9,230,534EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,740,161BOYAmt
EOY$10,146,543EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,059,588BOYAmt
EOY$10,456,814EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$382,595ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$29,259NetUnrlzdGainsLossesInvstAmt
Investment Expense-$5,472InvestmentExpenseAmt
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 Required0FederalGrantAuditRequiredInd

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$2,278,838CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,347,078CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,120,776CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,039,975CurrentTaxYearMinus1YearAmt
Current Tax Year$817,248CurrentTaxYearAmt
Total$11,603,915TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,278,838CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,347,078CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,120,776CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,039,975CurrentTaxYearMinus1YearAmt
Current Tax Year$817,248CurrentTaxYearAmt
Total$11,603,915TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$11,603,915PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,481CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,023CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,832CurrentTaxYearMinus1YearAmt
Current Tax Year$21,708CurrentTaxYearAmt
Total$45,382TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$329CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,050CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,872CurrentTaxYearMinus1YearAmt
Current Tax Year$5,791CurrentTaxYearAmt
Total$21,042TotalAmt
FieldValueIRS element (for citing)
Total Support$11,670,339TotalSupportAmt
Gross Receipts Rltd Activities$402,291GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99430PublicSupportCY170Pct
Public Support PY1700.99590PublicSupportPY170Pct
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 C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersYes (1)VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationDURING 2013, MAILED INVITATIONS TO LOCAL MEMBERS, INVITING THEM TO ATTEND A LEGISLATIVE RECEPTION HOSTED BY THE WASHINGTON WILDLIFE AND RECREATION COALITION.ExplanationTxt

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 Easements35TotalEasementsCnt
Total Acreage2634.00TotalAcreageCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement800.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$14,000ExpensesIncurredEnforcementAmt
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$9,248,284OtherCostOrOtherBasisAmt
Book Value$9,248,284BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,248,284TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescPUBLICLY TRADED SECURITIESDesc
Book Value$630,213BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$630,213TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,022,003TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$29,259NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$57,834DonatedServicesAndUseFcltsAmt
Revenue Not Reported$87,093RevenueNotReportedAmt
Revenue Subtotal$934,910RevenueSubtotalAmt
Investment Expenses Not Incld$5,472InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$5,472RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$940,382TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$615,621TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$57,834DonatedServicesUseFcltsAmt
Expenses Not Reported$57,834ExpensesNotReportedAmt
Expenses Subtotal$557,787ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$557,787TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 2010. 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, 2013, 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)
Name Of Event1CONSERVATION BREAKFASTNameOfEvent1Amt
Gross Receipts Event1$59,022GrossReceiptsEvent1Amt
Gross Revenue Event1$59,022GrossRevenueEvent1Amt
Food And Beverage Event1$10,713FoodAndBeverageEvent1Amt
Name Of Event2SUMMER GALANameOfEvent2Amt
Gross Receipts Event2$43,664GrossReceiptsEvent2Amt
Gross Revenue Event2$43,664GrossRevenueEvent2Amt
Food And Beverage Event2$88FoodAndBeverageEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$5,490GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$5,490GrossRevenueOtherEventsAmt
Food And Beverage Other Events$1,740FoodAndBeverageOtherEventsAmt
Gross Receipts Total$108,176GrossReceiptsTotalAmt
Gross Revenue Total Events$108,176GrossRevenueTotalEventsAmt
Food And Beverage Total Events$12,541FoodAndBeverageTotalEventsAmt
Direct Expense Summary Events$12,541DirectExpenseSummaryEventsAmt
Net Income Summary$95,635NetIncomeSummaryAmt

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.

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