NISQUALLY LAND TRUST: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
NISQUALLY LAND TRUST (EIN 91-1484518)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-15
IRS object ID
202622589349301777
Schema version
2025v4.2
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)
Return2026-09-15T13:48:57-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910870697PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AIKEN & SANDERS INC PSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1324 S MAIN ST UNIT AAddressLine1Txt
CityMONTESANOCityNm
State AbbreviationWAStateAbbreviationCd
ZIP985634502ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911484518EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NISQUALLY LAND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNISQBusinessNameControlTxt
Phone3604893400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 MARVIN RD NE STE C PMB 243AddressLine1Txt
CityLACEYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98516ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEANETTE DORNERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3604893400PhoneNum
Signature2026-09-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNIKOLE WELLS CPAPreparerPersonNm
PTINP01409848PTIN
Phone3605333370PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANETTE DORNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 MARVIN RD NE STE C PMB 243AddressLine1Txt
CityLACEYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98516ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,649,001GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NISQUALLYLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionPERMANENT PROTECTION OF LAND AND WATER FOR FISH, WILDLIFE, AND PEOPLE IN THE NISQUALLY WATERSHED.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers268TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,718,958PYContributionsGrantsAmt
CY Contributions Grants$2,680,323CYContributionsGrantsAmt
PY Program Service Revenue$312,367PYProgramServiceRevenueAmt
CY Program Service Revenue$825,046CYProgramServiceRevenueAmt
PY Investment Income$22,652PYInvestmentIncomeAmt
CY Investment Income$30,245CYInvestmentIncomeAmt
PY Other Revenue$86,114PYOtherRevenueAmt
CY Other Revenue$77,452CYOtherRevenueAmt
PY Total Revenue$3,140,091PYTotalRevenueAmt
CY Total Revenue$3,613,066CYTotalRevenueAmt
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$593,003PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$766,588CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$68,292CYTotalFundraisingExpenseAmt
PY Other Expenses$1,258,787PYOtherExpensesAmt
CY Other Expenses$771,346CYOtherExpensesAmt
PY Total Expenses$1,851,790PYTotalExpensesAmt
CY Total Expenses$1,537,934CYTotalExpensesAmt
PY Revenues Less Expenses$1,288,301PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,075,132CYRevenuesLessExpensesAmt
Total Assets BOY$51,749,023TotalAssetsBOYAmt
Total Assets EOY$53,812,257TotalAssetsEOYAmt
Total Liabilities BOY$570,201TotalLiabilitiesBOYAmt
Total Liabilities EOY$165,791TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$51,178,822NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$53,646,466NetAssetsOrFundBalancesEOYAmt
MissionPERMANENT PROTECTION OF LAND AND WATER FOR FISH, WILDLIFE, AND PEOPLE IN THE NISQUALLY WATERSHED.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$127,969ExpenseAmt
Revenue$13,427RevenueAmt
DescLAND ACQUISITION-ACQUIRE AND PERMANENTLY PROTECT IMPORTANT CONSERVATION LANDS AND SHORELINES IN THE NISQUALLY RIVER WATERSHED AND COASTAL AREAS CONTRIBUTING TO THE NISQUALLY REACH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$772,296ExpenseAmt
Revenue$809,619RevenueAmt
DescLAND RESTORATION AND STEWARDSHIP- RESTORE AND MAINTAIN THE CONSERVATION AND SCENIC VALUES OF LANDS ACQUIRED FOR PROTECTION.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$128,728ExpenseAmt
Revenue$2,000RevenueAmt
DescOUTREACH AND EDUCATION- EDUCATE THE PUBLIC ABOUT CONSERVATION IN THE NISQUALLY RIVER WATERSHED AND INVOLVE THEM IN VOLUNTEER STEWARDSHIP OPPORTUNITIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,028,993TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
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 Members0ElectionOfBoardMembersInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3604893400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 MARVIN RD NE STE C PMB 243AddressLine1Txt
CityLACEYCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98516ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TODD LOVSHIN
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JW FOSTER
BOARD MEMBER EMERITUS1.00Yes (X)$0$0$0
SUNNY THOMPSON
BOARD MEMBER1.00Yes (X)$0$0$0
KATIE COBLE
BOARD MEMBER1.00Yes (X)$0$0$0
CLARE MCCAHILL
BOARD MEMBER1.00Yes (X)$0$0$0
MARY GENTRY
BOARD MEMBER EMERITUS1.00Yes (X)$0$0$0
HANFORD MCCLOUD
BOARD MEMBER1.00Yes (X)$0$0$0
GEORGE WALTER
BOARD MEMBER EMERITUS1.00Yes (X)$0$0$0
BARBARA SAMORA
SECRETARY2.00Yes (X)Yes (X)$0$0$0
SALLY TOTEFF
BOARD MEMBER1.00Yes (X)$0$0$0
SEAN SMITH
VICE-PRESIDENT2.00Yes (X)Yes (X)$0$0$0
KELSEY HULSE
TREASURER2.00Yes (X)Yes (X)$0$0$0
CRAIG DAVIDSON
BOARD MEMBER1.00Yes (X)$0$0$0
JEANETTE DORNER
EXECUTIVE DIRECTOR40.00Yes (X)$120,359$0$3,655
FieldValueIRS element (for citing)
Total Reportable Comp From Org$120,359TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,655TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$142,307FundraisingAmt
Government Grants$1,444,269GovernmentGrantsAmt
All Other Contributions$1,093,747AllOtherContributionsAmt
Noncash Contributions$130,000NoncashContributionsAmt
Total Contributions$2,680,323TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEE FOR SERVICE541900$507,071$507,071
CARBON CREDIT SALES900099$205,530$205,530
TIMBER SALES900099$112,445$112,445
FieldValueIRS element (for citing)
Total Program Service Revenue$825,046TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,245TotalRevenueColumnAmt
Exclusion$30,245ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$113,387FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$142,307ContriRptFundraisingEventAmt
Fundraising Direct Expenses$35,935FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$77,452TotalRevenueColumnAmt
Exclusion$77,452ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,613,066TotalRevenueColumnAmt
Related Or Exempt Func Income$825,046RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$107,697ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$124,014TotalAmt
Program Services$59,562ProgramServicesAmt
Management And General$56,071ManagementAndGeneralAmt
Fundraising$8,381FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$510,352TotalAmt
Program Services$249,896ProgramServicesAmt
Management And General$225,199ManagementAndGeneralAmt
Fundraising$35,257FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$11,170TotalAmt
Program Services$1,919ProgramServicesAmt
Management And General$9,051ManagementAndGeneralAmt
Fundraising$200FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$62,637TotalAmt
Program Services$10,760ProgramServicesAmt
Management And General$50,752ManagementAndGeneralAmt
Fundraising$1,125FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$58,415TotalAmt
Program Services$30,977ProgramServicesAmt
Management And General$23,820ManagementAndGeneralAmt
Fundraising$3,618FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,636TotalAmt
Program Services$6,221ProgramServicesAmt
Management And General$415ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$33,197TotalAmt
Program Services$709ProgramServicesAmt
Management And General$32,488ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$481,601TotalAmt
Program Services$480,095ProgramServicesAmt
Management And General$441ManagementAndGeneralAmt
Fundraising$1,065FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$79,962TotalAmt
Program Services$51,261ProgramServicesAmt
Management And General$14,670ManagementAndGeneralAmt
Fundraising$14,031FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,059TotalAmt
Program Services$5,417ProgramServicesAmt
Management And General$11,642ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$11,605TotalAmt
Program Services$11,449ProgramServicesAmt
Fundraising$156FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$284TotalAmt
Program Services$240ProgramServicesAmt
Management And General$44ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$58TotalAmt
Management And General$58ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$23,040TotalAmt
Program Services$17,570ProgramServicesAmt
Management And General$5,470ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
LAND STEWARDSHIP AND AC$59,897$59,897
PROPERTY TAXES$37,238$34,283$2,955
EVENT, FACILITY, FOOD E$17,173$7,290$1,504$8,379
TAXES AND FEES OTHER$3,596$1,447$2,149

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,537,934TotalAmt
Program Services$1,028,993ProgramServicesAmt
Management And General$440,649ManagementAndGeneralAmt
Fundraising$68,292FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$175,674BOYAmt
EOY$615,587EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$852,208BOYAmt
EOY$294,876EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$133,158BOYAmt
EOY$90,364EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$26,194EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$81,068BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,874BOYAmt
EOY$18,774EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$47,515,478LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$60,404LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$46,738,874BOYAmt
EOY$47,455,074EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,759,167BOYAmt
EOY$5,311,388EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,749,023BOYAmt
EOY$53,812,257EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$190,669BOYAmt
EOY$165,791EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$379,532BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$570,201BOYAmt
EOY$165,791EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,818,370BOYAmt
EOY$8,490,737EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$44,360,452BOYAmt
EOY$45,155,729EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,178,822BOYAmt
EOY$53,646,466EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,749,023BOYAmt
EOY$53,812,257EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,075,132ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$392,512NetUnrlzdGainsLossesInvstAmt
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)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
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$5,210,056CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,982,697CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,089,095CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,825,007CurrentTaxYearMinus1YearAmt
Current Tax Year$2,793,710CurrentTaxYearAmt
Total$19,900,565TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,210,056CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,982,697CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,089,095CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,825,007CurrentTaxYearMinus1YearAmt
Current Tax Year$2,793,710CurrentTaxYearAmt
Total$19,900,565TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$19,900,565PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$50,282CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,774CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,488CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,652CurrentTaxYearMinus1YearAmt
Current Tax Year$30,245CurrentTaxYearAmt
Total$187,441TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,487CurrentTaxYearMinus4YearsAmt
Total$6,487TotalAmt
FieldValueIRS element (for citing)
Total Support$20,094,493TotalSupportAmt
Gross Receipts Rltd Activities$1,961,133GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99030PublicSupportCY170Pct
Public Support PY1700.98930PublicSupportPY170Pct
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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements7TotalEasementsCnt
Total Acreage525.84TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement62.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$4,196ExpensesIncurredEnforcementAmt

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$47,455,074OtherCostOrOtherBasisAmt
Book Value$47,455,074BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,404OtherCostOrOtherBasisAmt
Depreciation$60,404DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$47,455,074TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,005,578TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$392,512NetUnrealizedGainsInvstAmt
Revenue Not Reported$392,512RevenueNotReportedAmt
Revenue Subtotal$3,613,066RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,613,066TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,537,934TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,537,934ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,537,934TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 TO ENFORCE TERMS.
PART X, LINE 2:THE ORGANIZATION DID NOT REPORT ANY LIABILITY FOR UNCERTAIN TAX POSITIONS IN ITS FINANCIAL STATEMENTS FOR 2025.
PART II, LINE 9:THE ORGANIZATION REPORTS CONSERVATION EASEMENTS AT NO VALUE IN ITS FINANCIAL STATEMENTS AS IT CONSIDERS THE LIABILITY TO MONITOR AND ENFORCE THE EASEMENTS AS GREATER THAN THE UNDERLYING VALUE OF THE EASEMENT.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1DINNER & AUCTIONEvent1Nm
Gross Receipts Event1$255,694GrossReceiptsEvent1Amt
Charitable Contri Event1$142,307CharitableContriEvent1Amt
Gross Revenue Event1$113,387GrossRevenueEvent1Amt
Other Direct Expenses Event1$35,935OtherDirectExpensesEvent1Amt
Gross Receipts Total$255,694GrossReceiptsTotalAmt
Charitable Contributions Tot$142,307CharitableContributionsTotAmt
Gross Revenue Total Events$113,387GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$35,935OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$35,935DirectExpenseSummaryEventsAmt
Net Income Summary$77,452NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$130,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS. THE MEMBERS DO NOT ELECT THE BOARD OF DIRECTORS OR VOTE ON DECISIONS OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS MEETS TWELVE TIMES A YEAR. DATA FOR THE 2025 FORM 990 WAS PROVIDED TO THE NISQUALLY LAND TRUST'S PAID PREPARER BY THE ORGANIZATION'S BOOKKEEPER, EXECUTIVE DIRECTOR, AND OPERATIONS MANAGER. ALL BOARD MEMBERS WERE PROVIDED WITH A COPY OF THE FORM 990 BEFORE FILING AND GIVEN THE OPPORTUNITY TO REVIEW, COMMENT, AND SUGGEST CHANGES.
FORM 990, PART VI, SECTION B, LINE 12CALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SUBMIT A SIGNED CONFLICT OF INTEREST STATEMENT ANNUALLY. ALL BOARD ACTIONS INCLUDE A DISCUSSION OF POTENTIAL CONFLICTS OF INTEREST RELATED TO ANY SPECIFIC ACTIONS.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF DIRECTORS SETS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY AS PART OF THE BUDGET PROCESS, AND ITS DELIBERATIONS ARE RECORDED IN THE MINUTES FROM THE APPROPRIATE BOARD MEETING OR MEETINGS. THE BOARD SETS THE EXECUTIVE DIRECTOR'S COMPENSATION IN PART BASED ON CONSIDERATIONS OF NATIONAL AND REGIONAL COMPENSATION DATA COMPILED BY THE LAND TRUST ALLIANCE IN ITS ANNUAL WAGES AND BENEFITS SURVEY OF LAND TRUSTS AND ON REGIONAL COMPENSATION DATA COMPILED BY THE TRAINING RESOURCES FOR THE ENVIRONMENTAL COMMUNITY IN ITS ANNUAL WAGES AND BENEFITS SURVEY OF WESTERN CONSERVATION GROUPS. THE EXECUTIVE DIRECTOR USES THE SAME DATA SETS TO HELP SET COMPENSATION LEVELS FOR STAFF IN CONSULTATION WITH THE BOARD AS PART OF THE ANNUAL BUDGET.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAINTAINS FORMS 1023 AND 990 AT ITS OFFICE IN LACEY, WA. A COPY IS PROVIDED UPON WRITTEN OR VERBAL REQUEST. THE FORM 990 IS ALSO ON THE AGENCY WEBSITE.
FORM 990, PART VI, SECTION C, LINE 19COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE ORGANIZATION'S OFFICE IN LACEY, WA. A COPY OF THE DOCUMENTS IS PROVIDED UPON A WRITTEN OR VERBAL REQUEST.
FORM 990, PART IX, LINE 11GOUTSIDE CONTRACT SERVICE: PROGRAM SERVICE EXPENSES 199,193. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,193. GRAPHIC ARTS SERVICES: PROGRAM SERVICE EXPENSES 335. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 335. MARKETING AND COMMUNICATIONS: PROGRAM SERVICE EXPENSES 3,141. MANAGEMENT AND GENERAL EXPENSES 305. FUNDRAISING EXPENSES 757. TOTAL EXPENSES 4,203. INCLUSIVE OUTREACH EXPENSES: PROGRAM SERVICE EXPENSES 9. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9. CONSULTANT & PROFESSIONAL SERVICE: PROGRAM SERVICE EXPENSES 277,417. MANAGEMENT AND GENERAL EXPENSES 136. FUNDRAISING EXPENSES 308. TOTAL EXPENSES 277,861.
FORM 990, PART XII, LINE 2C:THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NISQUALLY COMMUNITY FORESTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1620 OLD PACIFIC HWY SEAddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP98513ZIPCd
FieldValueIRS element (for citing)
EIN472620839EIN
Primary ActivitiesLAND PRESERVATIONPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Total Income$874,077TotalIncomeAmt
End Of Year Assets$14,503,753EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NISQUALLY LAND TRUSTBusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NISQUALLY DELTA ENVIRONMENTAL MITIGATION TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1148AddressLine1Txt
CityYELMCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98597ZIPCd
FieldValueIRS element (for citing)
EIN911745257EIN
Primary ActivitiesACQUISITION AND PRESERVATION OF LAND IN NISQUALLY RIVER DELTA.PrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeTEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NISQUALLY DELTA ENVIRONMENTAL MITIGATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeLTransactionTypeTxt
Involved$26,194InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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