2013-08-13T08:16:32-07:00 2013-03-31 Jones & Associates LLC CPAS 1701 NE 104th Street Seattle WA 981257646 990 2012-04-01 911533402 Skagit Land Trust SKAG 3604287878 PO Box 1017 Mount Vernon WA 98273 John Hunt 2013-08-13 true Scott Wroblewski CPA P01401095 2067292718 2012 2016-02-25 16:41:14Z Molly Doran PO Box 1017 Mount Vernon WA 98273 2800313 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. 15 15 9 250 0 1181098 1797686 16706 35437 74384 133209 13641 -3762 1285829 1962570 0 0 294083 354059 0 77485 111758 227734 405841 581793 879988 1380777 6610217 7698764 36553 49474 6573664 7649290 Protection of natural lands, open space and wildlife habitat of Skagit County for the benefit of this and future generations. false false 217685 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 2013, SLT purchased six properties for conservation and facilitated a transaction for a partner in order for them to acquire a tract of land for salmon habitat. 334 acres of land were conserved through these projects. The Trust began working on 8 other conservation projects with over 20 partner organizations and completed phase one of a comprehensive science-base conservation strategy. 127433 31704 Stewardship:SLT manages 23 conservation areas it owns and monitors and defends 32 conservation easements. The Trust also restores its fee lands in need and improves access on some lands. In the past year programs including writing management plans for properties, installing trails and interpretive signs on SLT conservation areas; undertaking tree plantings, supervising citizen science on critical wildlife habitat preserves, property maintenance, ecological inventories and invasive species control events; returning properties to their natural condition by removing structures, quarterly property monitoring of conservation areas; and annual monitoring of all conservation easements. Over 250 volunteers assisted the Trust in these and other stewardship actions. The Trust also works with other conservation groups to help them steward their lands. In the past year the Trust monitored and updated management plans on 12 properties owned The Nature Conservancy in the Skagit River Watershed. 79436 3733 Education and Outreach:SLT holds education and outreach programs to cultivate a community appreciation of conservation. SLT also assists in developing collaborative conservation plans in the community. In the past year SLT held free property tours and educational events for its members and the interested public and assisted other groups, including colleges and a university, to use SLT properties for their educational use and scientific study. Staff and board participated in dozens of collaborative planning events that work to develop the future of conservation in the Skagit. 424554 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 true false false false false false false false false true 9 0 true 9 true false false false false false false false false 0 false false false false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true false false WA X Michele Onorato 3604287878 PO Box 1017 Mount Vernon WA 982731017 Keith Wiggers 2.50 0.00 X 0 0 0 Russ Weiser 2.50 0.00 X 0 0 0 Barbara Trask 2.50 0.00 X 0 0 0 Curtis A Miller 2.50 0.00 X 0 0 0 Karen Krub 2.50 0.00 X 0 0 0 Steven H Johnson 2.50 0.00 X 0 0 0 Sara Young 2.50 0.00 X 0 0 0 Ron Feld 2.50 0.00 X 0 0 0 Brenda Cunningham 2.50 0.00 X X 0 0 0 Bob Boudinot 2.50 0.00 X X 0 0 0 Mark Linnemann 2.50 0.00 X 0 0 0 Oscar Graham 2.50 0.00 X 0 0 0 John Hunt 2.50 0.00 X X 0 0 0 Janice Martin 2.50 0.00 X X 0 0 0 Carolyn Gastellum 2.50 0.00 X 0 0 0 Rusty Kuntze 2.50 0.00 X 0 0 0 Molly Doran 40.00 0.00 X 74853 0 3380 74853 3380 0 false false false 0 98622 404831 1294233 317747 1797686 Land Management 541900 31704 31704 Book Sales 453000 3733 3733 35437 30671 30671 0 0 17943 2496 15447 15447 15447 858474 755936 102538 102538 102538 59472 98622 79311 -19839 -19839 0 0 Other 630 630 630 1962570 35437 129447 X 0 0 0 0 80738 50462 20185 10091 0 236894 180304 11829 44761 0 9861 7164 994 1703 26566 19301 2678 4587 0 3586 3586 19526 9105 8600 1821 0 0 7936 7936 72270 70547 1663 60 710 710 32579 17133 9066 6380 0 0 12929 8485 2962 1482 5594 4600 166 828 0 5153 4879 49 225 0 0 11093 11093 8074 6821 196 1057 Postage and Shipping 5056 2343 546 2167 Printing and Publications 8466 6633 149 1684 Miscellaneous 9174 6893 1642 639 Land Transaction Costs 25588 25588 0 581793 424554 79754 77485 86148 65464 166878 365743 47573 15184 35299 64693 0 0 0 0 56257 12406 6161687 45148 5242765 6116539 975297 1058735 0 0 0 0 6610217 7698764 31139 49474 5414 36553 49474 X 5709377 6722420 864287 926870 6573664 7649290 6610217 7698764 X 1380777 -48051 -257100 X false true X true false X 1466724 886953 642537 1181098 1797686 5974998 0 0 1466724 886953 642537 1181098 1797686 5974998 238072 5736926 -89961 -3777 53382 74384 151152 185180 11258 11258 5874 4256 1102 2383 630 14245 6185681 216849 0.92750 0.94150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true false true 15 false false true 785 false false 800 false false X X X 32 34 1 true 55 9680 true 1173229 246833 184214 1235848 1235899 187196 249866 1173229 0.25000 0.75000 false false false 5920581 5920581 198572 9827 188745 29345 25334 4011 13189 9987 3202 6116539 1931639 -48051 22560 2496 -22995 1954634 7936 7936 1962570 598913 22560 2496 25056 573857 7936 7936 581793 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S Rental expenses $2496 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rental expenses $2496 Part V, Line 4 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 II, Line 9 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 II, Line 5 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. false Auction 158094 98622 59472 62747 2060 9257 5247 158094 98622 59472 62747 2060 9257 5247 79311 -19839 X 1 255000 Appraisal X Auction items 296 62747 FMV false true false Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Loss on building demolition = -$257100 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available upon request. Information is also published in the Trust's annual report. Form 990, Part VI, Line 15b 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 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board Chair seeks input from other Board members and staff members prior to evaluating the Executive Director. 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 12c 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 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Executive Committee and management review and approve the 990. It is then forwarded to the full Board for review prior to filing it with the IRS. Form 990, Part VI, Line 7b 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 7a 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 6 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.