2013-10-01T10:30:24-05:00 2012-12-31 910870697 AIKEN & SANDERS INC PS 343 W WISHKAH ST ABERDEEN WA 98520 990 2012-01-01 911439338 BAINBRIDGE ISLAND LAND TRUST BAIN 2068421216 PO BOX 10144 BAINBRIDGE ISLAND WA 98110 BARB ROBERT 2068421216 2013-10-01 LONNIE RICH CPA P00333655 3605333370 2012 2016-02-25 16:41:14Z X BARB ROBERT PO BOX 10144 BAINBRIDGE ISLAND WA 98110 1962463 0 X WWW.BI-LANDTRUST.ORG X 1989 WA LAND PRESERVATION AND CONSERVATION EDUCATION. 14 14 5 300 0 0 2536523 1217108 0 0 6793 -44318 7458 14859 2550774 1187649 0 254808 0 0 162553 173157 0 0 45113 383432 454991 545985 882956 2004789 304693 6378053 6136852 1805555 1394857 4572498 4741995 LAND PRESERVATION AND CONSERVATION EDUCATION. 0 0 690017 254808 LAND PRESERVATION AND CONSERVATION-ACCEPTING AND STEWARDING CONSERVATION EASEMENTS AND PROTECTED LAND. 45028 3330 CONSERVATION EDUCATION-DISTRIBUTION OF NEWSLETTER (ISLAND WIDE), LAND TRUST ALLIANCE ACCREDITATION PROCESS, ENVIRONMENTAL CONFERENCE, PUBLIC EVENTS, COMMUNITY OUTREACH. 10552 COLLECTING AND DISBURSING DONATIONS TO PURCHASE PUBLIC OPEN SPACE. IN 2012, $1,315,000 WAS PAID ON DEBT OBLIGATIONS ON ACQUISITION OF OPEN SPACE LAND AND $370,000 WAS PAID FOR CURRENT PURCHASES. AS THESE PAYMENTS REDUCE A BALANCE SHEET LIABILITY OR INCREASE A BALANCE SHEET ASSET, THEY DO NOT APPEAR DIRECTLY UNDER EXPENSES IN PART III NOR IN PART 9, PAGE 10 ON THE STATEMENT OF FUNCTIONAL EXPENSES. 745597 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 5 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 2068421216 221 WINSLOW WAY WEST SUITE 103 BAINBRIDGE ISLAND WA 98110 JOHN THOMAS 2.00 X 0 0 0 TOM BACKER 10.00 X X 0 0 0 BARRY FETTERMAN 4.00 X X 0 0 0 MARYANN KIRKBY 2.00 X 0 0 0 JIM THRASH 2.00 X 0 0 0 BILL ECKEL 2.00 X 0 0 0 THOMAS FENWICK 2.00 X 0 0 0 TOM GOODLIN 4.00 X X 0 0 0 DAVID HARRISON 4.00 X X 0 0 0 CONNIE WADDINGTON 2.00 X 0 0 0 BARB ROBERT 2.00 X 0 0 0 JAN MULDER 2.00 X 0 0 0 CAROL SPERLING 2.00 X 0 0 0 JOHN VAN DEN MEERENDONK 2.00 X 0 0 0 ASHA REHNBERG 40.00 X 48213 0 2108 48213 0 2108 0 0 0 0 0 42917 140807 253192 780192 3694 1217108 6520 6520 693600 744438 -50838 -50838 -50838 40272 140807 28743 11529 11529 4963 1633 3330 3330 1187649 3330 0 -32789 X 254808 254808 50321 25667 17230 7424 107569 54867 36831 15871 2409 1229 825 355 12858 5864 5042 1952 126 126 35755 22352 9586 3817 273330 268852 2925 1553 2443 1917 526 24792 15668 4247 4877 2667 1335 760 572 14718 4387 8460 1871 6417 3677 2590 150 7663 7453 170 40 34322 34310 12 679 679 4264 2045 1587 632 LICENSES AND TAXES 16686 16411 275 MISCELLANEOUS 13982 13607 375 LAND & EASEMENT STEWARD 8113 8113 BANK AND BROKERAGE FEES 5341 2463 652 2226 3693 446 3247 882956 745597 92246 45113 452475 171748 433101 578934 754734 111711 6780 71307 2651 1031 3942 8064 5205226 11169 4724370 5194057 6378053 6136852 102124 26426 1703431 1368431 1805555 1394857 X 4143915 4335882 428583 406113 4572498 4741995 6378053 6136852 X 304693 -135196 X X 0 1 X 1 0 X 1296815 280490 424236 2564756 1257379 5823676 1296815 280490 424236 2564756 1257379 5823676 5823676 10684 8830 11587 6793 6520 44414 5868090 118555 0.99240 0.99010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 47 709.00 0 0 1 1 1 1418.00 14337 5191400 5191400 13826 11169 2657 5194057 X 1256788 38763 30376 69139 1187649 0 1187649 952095 38763 30376 69139 882956 0 882956 EXPLANATION OF CHANGES TO CONSERVATION EASEMENTS: PART II, LINE 3: ATTACHMENT TO AMENDED 2012 FORM 990 BAINBRIDGE ISLAND LAND TRUST, TID 91-1439338 EXPLANATION RE SCHEDULE D, PART II, LINE 3 IN 2012, IN CONJUNCTION WITH A MAJOR SHORELINE RESTORATION PROJECT ON THE SUBJECT PROPERTY, BAINBRIDGE ISLAND LAND TRUST AMENDED ONE CONSERVATION EASEMENT HELD BY IT, PRIMARILY IN ORDER TO INCREASE THE LEVEL OF PROTECTION OF THE ENCUMBERED PROPERTYS ENHANCED POST-RESTORATION CONSERVATION VALUES. EXPLANATORY MATERIAL AND EXCERPTED RECITALS FROM THAT AMENDMENT DETAILING WHAT, WHY AND HOW ARE PROVIDED BELOW: A. EFFECTIVE AS OF AUGUST 22, 2012, THE APPLICABLE LANDOWNERS (GRANTOR) AND BAINBRIDGE ISLAND LAND TRUST (GRANTEE) ENTERED INTO AN AMENDMENT (AMENDMENT) OF GRANTORS POWEL PROPERTY CONSERVATION EASEMENT (ORIGINAL DEED OF CONSERVATION EASEMENT DATED DECEMBER 30, 1992, AND RECORDED JANUARY 6, 1993, UNDER KITSAP COUNTY AUDITORS RECORDING NO. 9301060052) (THE EASEMENT) RELATING TO CERTAIN REAL PROPERTY SITUATED ON PORT MADISON BAY, BAINBRIDGE ISLAND, KITSAP COUNTY, WASHINGTON AND LEGALLY DESCRIBED THEREIN (THE PROPERTY). SAID AMENDMENT WAS RECORDED AUGUST 27, 2012, UNDER KITSAP COUNTY AUDITORS RECORDING NO. 201208270076. B. AS DESCRIBED IN THE EASEMENT, GRANTOR AND GRANTEE INTEND TO ASSURE THE PROTECTION OF THE ECOLOGICAL AND SCENIC VALUES WHICH INCLUDE SHORELINE, TIDELAND, PASTURE, FRESH WATER POND, WILDLIFE HABITAT AND ROOSTING TREES (COLLECTIVELY, THE CONSERVATION VALUES) OF THE PROPERTY TO PREVENT ANY NEW USE OF THE PROPERTY THAT WILL SUBSTANTIALLY IMPAIR OR INTERFERE WITH THE CONSERVATION VALUES OF THE PROPERTY, WHILE ALLOWING PERMITTED LAND USE OF THE PROPERTY AS DESCRIBED IN THE EASEMENT AS AMENDED BY THIS AMENDMENT. C. THE PARTIES ACKNOWLEDGE THAT WITH THEIR MUTUAL CONSENT, A SHORELINE RESTORATION PROJECT HAS BEEN AND CONTINUES TO BE UNDERWAY ON SOME PORTIONS OF THE PROPERTY. THE PURPOSE OF THE SHORELINE RESTORATION PROJECT IS TO IMPROVE AND ENHANCE THE CONSERVATION VALUES OF THE PROPERTY BY REMOVING CERTAIN EXISTING MANMADE BULKHEADS AND/OR OTHER SHORELINE ARMORING AND INVASIVE PLANTS AND RESTORING THE SHORELINE AND ASSOCIATED RIPARIAN VEGETATION HABITATS FOR THE BENEFIT OF SALMONIDS AND OTHER NATIVE MARINE AND RIPARIAN TERRESTRIAL SPECIES. THE PARTIES AGREE THAT SAID SHORELINE RESTORATION PROJECT CONFORMS WITH THE PURPOSES OF THE EASEMENT. A SHORELINE RESTORATION DESIGN HAS BEEN COMPLETED AND APPROVED BY ALL PARTIES SUBJECT TO THIS AMENDMENT. BOTH THE DESIGN AND IMPLEMENTATION OF THE SHORELINE RESTORATION PROJECT HAVE BEEN UNDERTAKEN PURSUANT TO CLEARLY DELINEATED FEDERAL, STATE AND LOCAL GOVERNMENTAL CONSERVATION POLICIES. BOTH THE DESIGN AND THE RESTORATION IMPLEMENTATION ARE BEING FUNDED BY A COMBINATION OF PRIVATE AND PUBLIC SOURCES, INCLUDING THE WASHINGTON STATE SALMON RECOVERY FUNDING BOARD. D. THE AGING EXISTING SEPTIC SYSTEM ASSOCIATED WITH THE RESIDENCE ON TAX PARCEL 342602-2-034-2000 IS IN NEED OF REPLACEMENT AND REPOSITIONING ON THE SUBJECT PROPERTY AS IDENTIFIED IN EXHIBIT B TO THE AMENDMENT IN ORDER TO: (1) ACCOMMODATE THE SHORELINE RESTORATION PROJECT, IN PARTICULAR THE POCKET BEACH AND POROUS GRAVEL BERM AREA IN FRONT OF THE MAIN HOUSE; (2) UPGRADE THE SYSTEM TO BETTER SERVE THE EXISTING RESIDENCE IN A MANNER THAT COMPLIES WITH CURRENT KITSAP COUNTY HEALTH DEPARTMENT REQUIREMENTS; AND (3) REMOVE THE EXISTING SEPTIC SYSTEM FROM THE PROXIMITY OF THE SHORELINE. E. THE ORIGINAL EASEMENT DOES NOT SPECIFY MEASURES AND STANDARDS TO PROTECT THE TIDELANDS ASSOCIATED WITH THE PROPERTY. F. THE ORIGINAL EASEMENT DOES NOT SPECIFY MEASURES AND STANDARDS FOR MAINTENANCE, REPAIR OR REPLACEMENT OF THE SEPTIC SYSTEM, POTABLE WATER SYSTEM, IRRIGATION SYSTEM, ELECTRICAL SYSTEM OR SALT WATER POOL, AMONG OTHER EXISTING PROPERTY FEATURES OR FOR COMPLIANCE WITH FUTURE CHANGES IN REGULATIONS AFFECTING THE PROPERTY. G. THE PURPOSE FOR INCLUDING IN THIS AMENDMENT MEASURES AND STANDARDS FOR REPAIR, MAINTENANCE OR REPLACEMENT OF SUCH STRUCTURES AND COMPLIANCE WITH REGULATORY CHANGES IS TO RECOGNIZE THE NEED FOR PERIODIC REPAIR, MAINTENANCE OR REPLACEMENT OF SUCH STRUCTURES AND TO PROVIDE MECHANISMS FOR DEALING WITH UNANTICIPATED NEEDS AND EVOLVING REGULATORY REQUIREMENTS IN A MANNER CONSISTENT WITH PERMANENTLY PROTECTING THE CONSERVATION VALUES OF THE PROPERTY. H. IN ACCORDANCE WITH PARAGRAPH 18 OF THE ORIGINAL EASEMENT, THE PARTIES NOW DESIRE TO FURTHER AMEND THE EASEMENT CONSISTENT WITH ITS PURPOSES TO PERMANENTLY PROTECT THE CONSERVATION VALUES OF THE PROPERTY BY: (1) ENSURING THAT CERTAIN SHORELINE AREAS ON THE PROPERTY WILL BE PERMANENTLY PROTECTED FOLLOWING IMPLEMENTATION OF THE SHORELINE RESTORATION PROJECT TO ENHANCE THE PROPERTYS CONSERVATION VALUES; (2) ALLOWING RELOCATION OF THE AGING EXISTING SEPTIC DRAIN FIELD ON THE PROPERTY FURTHER FROM THE WATERS EDGE OF PORT MADISON BAY AND FURTHER PROTECTING THE WATER QUALITY OF THE PUGET SOUND WITH NO NET LOSS OF THE PROPERTYS CONSERVATION VALUES; (3) RECONFIGURING, CONSOLIDATING AND CLARIFYING THE ZONES ON THE PROPERTY IN WHICH BUILDING CONSTRUCTION AND OTHER HIGHER INTENSITY USES AND ACTIVITIES MAY AND MAY NOT OCCUR AND THEREBY ENSURING NO NET LOSS OF THE PROPERTYS CONSERVATION VALUES; (4) ADDING SPECIFIC PROVISIONS TO PROTECT THE TIDELANDS AND ENHANCE THE PROPERTYS CONSERVATION VALUES; AND, (5) PROVIDING MECHANISMS FOR DEALING WITH THE NEED FOR PERIODIC REPAIR, MAINTENANCE OR REPLACEMENT OF AUTHORIZED STRUCTURES, UNANTICIPATED NEEDS AND EVOLVING REGULATORY REQUIREMENTS. I. GRANTEE HAS REVIEWED AND APPROVED THIS AMENDMENT IN ACCORDANCE WITH ITS REVISED EASEMENT AMENDMENT POLICIES AND PROCEDURES ADOPTED BY ITS BOARD OF DIRECTORS ON MARCH 22, 2011, AND DETERMINED, AMONG OTHER THINGS, THAT IT: IS CONSISTENT WITH THE OVERALL PURPOSES OF THE ORIGINAL EASEMENT; ENHANCES OR HAS A NO LESS THAN NEUTRAL EFFECT ON THE CONSERVATION VALUES OF THE PROPERTY; IS THE ONLY FEASIBLE ALTERNATIVE TO ACHIEVING A SIMILAR PURPOSE; AND DOES NOT CREATE AN IMPERMISSIBLE PRIVATE BENEFIT. J. THE PARTIES HAVE PREPARED A CURRENT CONDITIONS REPORT FOR THE PROPERTY CONTEMPORANEOUSLY WITH THIS AMENDMENT (CURRENT CONDITIONS REPORT) WHICH IS MAINTAINED IN THE OFFICE OF THE GRANTEE. THIS CURRENT CONDITIONS REPORT IS INTENDED TO SUPPLEMENT THE BASELINE DOCUMENTATION CONTAINED IN THE ORIGINAL EASEMENT. IT CONSISTS OF REPORTS, MAPS, PHOTOGRAPHS, AND OTHER DOCUMENTATION THAT THE PARTIES AGREE PROVIDE, COLLECTIVELY, AN ACCURATE REPRESENTATION OF THE TAX PARCEL CONFIGURATION, VISIBLE IMPROVEMENTS AND OTHER INFRASTRUCTURE ON THE PROPERTY AS OF THE DATE OF THIS AMENDMENT. EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: PART II, LINE 5: THE ORGANIZATION'S POLICY IS TO MONITOR ALL CONSERVATION EASEMENTS ON AN ANNUAL BASIS AND TO ENFORCE THE TERMS OF ALL EASEMENTS, INCLUDING PURSUING LITIGATION IF NECESSARY. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE ORGANIZATION USES A ZERO VALUE APPROACH TO VALUING EASEMENTS. A TYPICAL LAND TRUST EASEMENT PROVIDES THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT THE RIGHT TO MONITOR AND ENFORCE THE EASEMENTS AND THUS CONSTITUTES A LIABILITY TO THE ORGANIZATION FOR FUTURE COSTS TO MONITOR AND ENFORCE THE EASEMENTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION DID NOT REPORT ANY UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS FOR 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ADJUSTMENT 1,633. DIRECT FUNDRAISING EXPENSE 28,743. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD ADJUSTMENT 1,633. DIRECT FUNDRAISING EXPENSE 28,743. PRESERVATION PARTNERS 164432 140807 23625 660 17372 2645 1374 NATIVE PLANT SALE 13629 13629 6692 3018 3018 181079 140807 40272 660 17372 2645 8066 28743 11529 1 BAINBRIDGE ISLAND METRO PARK AND RECREATION DISTRICT 7666 NE HIGH SCHOOL ROAD BAINBRIDGE ISLAND WA 98110 254808 GAZZAM PRESERVE ACQUISITION AND STEWARDSHIP. 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE TRUST, WORKING WITH THE COMMUNITY GROUP "KEEP GAZZAM WILD", RAISED FUNDS TO ASSIST THE BAINBRIDGE ISLAND METRO PARK & RECREATION DISTRICT IN THE ACQUISITION OF A 30 ACRE ADDITION TO THE GAZZAM LAKE PRESERVE. FORM 990, PART VI, SECTION A, LINE 6 THE AGENCY IS A MEMBERSHIP ORGANIZATION WITH 800 + MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATION MEMBERS ELECT ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE OF THE BOARD IS TASKED WITH REVIEWING THE COMPLETED FORM 990 AND THE EXECUTIVE DIRECTOR, TREASURER, AND AT LEAST ONE OTHER MEMBER PERFORM AN IN DEPTH REVIEW OF THE FORM BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, STAFF, AND BOARD COMMITTEE MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL FORM IN WHICH THEY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST OF THEIR OWN OR ANY CONFLICTS THAT THEY ARE AWARE OTHERS IN THE ORGANIZATION MAY HAVE AND CERTIFY THAT THEY HAVE READ AND ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AS MATTERS COME BEFORE THE BOARD THAT MAY PRESENT A CONFLICT OF INTEREST, THE SITUATION THAT MAY PRESENT THE CONFLICT IS REVIEWED AGAINST BOARD OR OTHER MEMBER DECLARATIONS, AND IF A CONFLICT IS DEEMED BY THE BOARD OR RELEVENT COMMITTEE TO EXIST, THE PARTY IN QUESTION RECUSES HIM/HERSELF FROM TAKING PART IN THAT MATTER OF BUSINESS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S ENTIRE STAFF IS DETERMINED BY THE FULL BOARD OF DIRECTORS BASED ON THE RECOMMENDATIONS OF THE PERSONNEL COMMITTEE, FROM WHICH THE EXECUTIVE DIRECTOR, WHO SITS ON THE COMMITTEE, IS RECUSED WHEN HIS/HER COMPENSATION IS UNDER REVIEW/DETERMINATION. RELEVANT REGIONAL LAND TRUST AUTHORITIES ARE CONSULTED AS PART OF THE PROCESS OF CONSIDERING APPROPRIATE COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION FORM 1023 AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC BOTH THROUGH UNRELATED WEBSITES AND UPON A WRITTEN OR IN PERSON REQUEST TO THE ORGANIZATION'S OFFICE AT 221 WINSLOW WAY W SUITE 103, BAINBRIDGE ISLAND, WA 98110. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION ISSUES AN ANNUAL REPORT CONTAINING A SUMMARY OF THE ORGANIZATION FINANCIAL STATEMENTS AND THIS REPORT IS DISTRIBUTED TO THE ENTIRE MEMBERSHIP AND IS AVAILABLE FOR DOWNLOAD FROM THE ORGANIZATION WEBSITE. THE ORGANIZATION PROVIDES A DIGITAL VERSION OF THE MOST RECENT FINANCIAL STATEMENTS TO DUN AND BRADSTREET. ADDITIONALLY, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A WRITTEN OR IN PERSON REQUEST TO THE ORGANIZATION'S OFFICE AT 221 WINSLOW WAY W SUITE 103, BAINBRIDGE ISLAND, WA 98110. OTHER FEES FORM 990, PART IX, LINE 11G AMERICORPS PAYMENTS: PROGRAM SERVICE EXPENSES 5,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,525. RESTORATION CONSTRUCTION & PROJECT CONSULTATION: PROGRAM SERVICE EXPENSES 263,327. MANAGEMENT AND GENERAL EXPENSES 1,025. FUNDRAISING EXPENSES 1,553. TOTAL EXPENSES 265,905. IT SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,900. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,900. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ASSET IMPAIRMENT LOSS -135,196. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMENDED RETURN EXPLANANATION SCHEDULE D, PART II, LINE 3: THE ORIGINAL RETURN REPORTED NO CONSERVATION EASEMENT CHANGES DURING 2012. HOWEVER, THE ORGANIZATION MODIFIED ONE EASEMENT DURING THE YEAR. THE RETURN IS BEING AMENDED TO REPORT THAT CHANGE AND TO PROVIDE EXPLANATION OF THE CHANGE. THAT EXPLANATION IS PRESENTED ON SCHEDULE D. THE ONLY CHANGE ON THE AMENDMENT WAS TO SCHEDULE D, PART II, LINE 3.