2014-08-12T11:12:15-07:00 2014-03-31 Jones & Associates LLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2013-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt Treasurer 2014-08-12 true Judy C Jones CPA P00281100 2065255170 2013 2015-11-30 17:44:51Z Molly Doran PO Box 1017 Mount Vernon WA 98273 1196872 false false X www.skagitlandtrust.org X 1992 WA Protection of natural lands, open space and wildlife habitat of Skagit County for the benefit of this and future generations. 17 17 10 250 0 1797686 823878 35437 110166 133209 50386 -3762 7875 1962570 992305 0 0 354059 365921 0 75073 227734 191480 581793 557401 1380777 434904 7698764 8207933 49474 117904 7649290 8090029 Protection of natural lands, open space and wildlife habitat of Skagit County for the benefit of this and future generations. false false 194222 Land Conservation:SLT acquires land and conservation easements to protect natural areas. SLT also helps other groups protect land. For the year ending March 31 2014, SLT expanded three existing conservation areas through land purchases, purchased a new conservation area and facilitated several transactions for partners to help them acquire property for trails and fish and wildlife conservation. The Trust began working on 12 other conservation projects with over 20 partner organizations and completed phase two of a comprehensive science-base conservation strategy. 136604 107835 Stewardship:SLT manages 25 conservation areas it owns and monitors and defends 32 conservation easements. The Trust works with other conservation groups to help them steward their lands. In the past year the Trust was the steward of 12 preserves owned by The Nature Conservancy in the Skagit River Watershed. The Trust undertakes habitat restoration on its fee lands as needed and provides public access on many of its properties. In the past year stewardship programs included installing trails and interpretive signs, supervising citizen science on critical wildlife habitat preserves, returning properties to their natural condition by invasive species control and restoring native vegetation and ecological processes, monitoring conservation areas and conservation easements and working with partners in area-wide restoration projects and plans. Over 250 volunteers assisted the Trust in these and other stewardship actions. The Trust works with numerous partners in stewardship and restoration. 80129 2331 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. In the past year SLT held free property tours and educational events for its members and the interested public, hosted youth events to engage children in nature, partnered on a natural resource program with a local high school on Trust lands. Staff and board participated in dozens of collaborative planning events that work to develop the future of conservation in the Skagit. 410955 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 12 0 true 10 true false false false false false false false false 0 false false false false false false false false false false X 17 17 false false true false true true true true true false false true true true true true true true false false 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 2.50 0.00 X X 0 0 0 Hal Lee Board Member 2.50 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 2.50 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 2.50 0.00 X 0 0 0 Molly Doran Executive Dir. 40.00 0.00 X 76594 0 4223 76594 4223 0 false false false 0 68062 295877 459939 54976 823878 Book Sales 453000 2331 2331 Land Management 541900 107835 107835 110166 25351 25351 0 0 24061 2181 21880 21880 21880 158211 133176 25035 25035 25035 54655 68062 69210 -14555 -14555 0 0 Other 550 550 550 992305 110166 58261 0 0 0 0 72678 50875 12355 9448 0 259615 202129 10481 47005 0 6044 3126 2918 27584 20723 2393 4468 0 1243 1243 19903 7605 10777 1521 0 0 6469 6469 33498 32880 618 0 15520 11317 3676 527 0 0 4875 3179 1131 565 5248 4790 335 123 0 1831 1831 0 0 11028 976 10052 9448 6481 1978 989 Land Transaction Costs 36208 36208 Miscellaneous 10961 6095 3830 1036 Community Outreach 8371 6104 52 2215 Property Taxes and Fees 7476 5935 1027 514 19401 9458 3899 6044 557401 410955 71373 75073 65464 82909 365743 606646 15184 9838 64693 27964 0 0 0 0 12406 20446 6305633 29241 6116539 6276392 1058735 1183738 0 0 0 0 7698764 8207933 49474 41404 76500 49474 117904 X 6722420 7029268 926870 1060761 7649290 8090029 7698764 8207933 X 434904 82335 -76500 X false true X true false X 886953 642537 1181098 1797686 823878 5332152 0 0 886953 642537 1181098 1797686 823878 5332152 264096 5068056 -3777 53382 74384 151152 207623 482764 11258 11258 4256 1102 2383 630 550 8921 5835095 219816 0.86850 0.92750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false false false false true 525 false false 525 false false X X X 32 34 1 true 38 17000 false 1235848 217660 75515 1377993 1173229 246833 184214 1235848 1235899 187196 249866 1173229 0.23000 0.77000 false false false 6041638 6041638 250291 21096 229195 9651 6643 3008 4053 1502 2551 6276392 1085352 82335 15000 2181 99516 985836 6469 6469 992305 568113 15000 2181 17181 550932 6469 6469 557401 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 $2181 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expenses $2181 false Auction 122717 68062 54655 53955 2060 8946 4249 122717 68062 54655 53955 2060 8946 4249 69210 -14555 X 1 2143 FMV X Auction Items 270 52833 FMV false true false Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents The Trust updated its articles of incorporation to include the ability to hold conservation land in surrounding counties. 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 published in the Trust's annual report. Other Changes In Net Assets Or Fund Balances - Other Decreases Net Loss on Easement Sale = -$76500