2025-09-09T14:37:23-05:00 2025-03-31 911663574 LARSON GROSS PLLC 2211 RIMLAND DRIVE 422 BELLINGHAM WA 98226 990 2024-04-01 911533402 SKAGIT LAND TRUST SKAG 3604287878 PO BOX 1017 MOUNT VERNON WA 982731017 KATHY THORNBURGH PRESIDENT 3604287878 2025-09-05 1 1 STEVE FORBES-CPA P00012098 3607344280 2024 2025-03-06 01:10:19Z KATHY THORNBURGH PO BOX 1017 MOUNT VERNON WA 982731017 3032000 0 X WWW.SKAGITLANDTRUST.ORG X 1992 1992 WA SKAGIT LAND TRUST PROTECTS LAND TO PASS ON HEALTHY ECOSYSTEMS. WE ALSO PROTECT PLACES THAT ENHANCE ALL PEOPLE'S QUALITY OF LIFE. WE WORK WITH COMMUNITY MEMBERS TO STEWARD PROTECTED LANDS. CONSERVATION AND STEWARDSHIP OF LAND ARE FOUNDATIONAL PROGRAMS. OTHER AREAS OF FOCUS INCLUDE: EDUCATION AND OUTREACH INCLUDING A YOUTH PROGRAM AND A CITIZEN SCIENCE PROGRAM, PUBLIC POLICY AND JUSTICE, EQUITY, DIVERSITY AND INCLUSION IN CONSERVATION. PARTNERSHIP IS A KEY VALUE IN ALL WE DO. 17 17 10 474 0 0 3093337 2507933 29439 41482 400947 392695 56217 68638 3579940 3010748 0 0 0 0 818810 892811 0 0 84023 528351 1083328 1347161 1976139 2232779 1034609 31376411 32587036 522906 516144 30853505 32070892 X SKAGIT LAND TRUST CONSERVES WILDLIFE HABITAT, WETLANDS, AGRICULTURAL AND FOREST LANDS, SCENIC OPEN SPACE, AND SHORELINE FOR THE BENEFIT OF OUR COMMUNITY AND AS A LEGACY FOR FUTURE GENERATIONS OF PEOPLE AND WILDLIFE. THE TRUST WORKS THROUGHOUT THE MAINLAND AND ISLANDS OF SKAGIT COUNTY, WA. 0 0 907920 38726 LAND CONSERVATION: PROJECTS COMPLETED INCLUDE PROTECTING 128 ACRES AND 1.2 MILES OF MARINE SHORELINE ON SAMISH BAY VIA CONSERVATION EASEMENT (CE); ADDING 123 ACRES VIA CE TO A WILDLIFE CORRIDOR THAT ECOLOGICALLY CONNECTS SKAGIT RIVER TO UPLAND FORESTS NEAR BIRSDVIEW; PROTECTING 1185 FEET OF SALMON HABITAT ON THE CASCADE RIVER THROUGH LAND PURCHASES; ADDING LAND AND MARINE SHORELINE TO THE SAMISH ISLAND CONSERVATION AREA; AND EXPANDING THE HURN FIELD CONSERVATION AREA. WORK BEGAN ON 17 OTHER LAND CONSERVATION PROJECTS INCLUDING ASSISTING PARTNERS. 503123 STEWARDSHIP: OVER 300 VOLUNTEERS ATTENDED ONE OR MORE OF SLT'S 30 WORK PARTIES. 52 VOLUNTEER LAND STEWARDS MADE REGULAR VISITS TO SLT PROPERTIES TO ASSIST WITH THEIR UPKEEP. SLT PARTNERED WITH OVER A DOZEN ORGANIZATIONS TO HELP RESTORE ITS LANDS. DOZENS OF COMMUNITY SCIENCE VOLUNTEERS CONDUCTED AMPHIBIAN AND GREAT BLUE HERON MONITORING. SLT MANAGED BIG ROCK AND ASSISTED WITH TRAIL CONNECTIVITY AND PLANNING IN ANTICIPATION OF BIG ROCK COUNTY PARK'S EXPANSION. SLT CONTINUED ITS WORK WITH PARTNERS TO EXPLORE RESTORATION POTENTIAL OF KEY PROPERTIES. 326012 2756 OUTREACH AND COMMUNICATION: SLT LANDS HAD OVER 29,500 VISITS. PUBLIC CONSERVATION EASEMENTS SLT CONSERVES HAD OVER 143,000 VISITS. OVER 2000 STUDENTS FROM LOCAL SCHOOLS VISITED A SLT PROPERTY OR ENGAGED IN A PROGRAM WITH SLT TO LEARN ABOUT NATURE AND STEWARDSHIP. IN ALL SLT HOSTED 28 YOUTH EDUCATION EVENTS AND OVERSAW THE KULSHAN CREEK NEIGHBORHOOD YOUTH PROGRAM. SLT HOSTED DOZENS OF COMMUNITY AND MEMBER EDUCATIONAL EVENTS AND TOURS INCLUDING SWANRISE VIEWINGS WHICH ATTRACTED 180 PEOPLE OVER A SERIES OF WEEKS. SLT BEGAN AN ON-LINE SPEAKERS SERIES. SLT WEIGHED IN ON LOCAL POLICIES AND PLANS THAT IMPACT ITS MISSION. 1737055 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 13 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X BARB TRASK TREASURER 3604287878 1020 SOUTH 3RD ST MOUNT VERNON WA 98273 KATHY THORNBURGH PRESIDENT 5.00 X X 0 0 0 KIRK JOHNSON VICE PRESIDENT 4.00 X X 0 0 0 BARBARA TRASK TREASURER 5.00 X X 0 0 0 TIM MANNS SECRETARY 4.00 X X 0 0 0 ROGER FULLER BOARD MEMBER 3.00 X 0 0 0 JIM GLACKIN BOARD MEMBER 3.00 X 0 0 0 KAREN KRUB BOARD MEMBER 3.00 X 0 0 0 HAL LEE BOARD MEMBER 8.00 X 0 0 0 MARK HITCHCOCK BOARD MEMBER 4.00 X 0 0 0 MARK LINNEMANN BOARD MEMBER 1.00 X 0 0 0 BRAD FURLONG BOARD MEMBER 3.00 X 0 0 0 THERESE OGLE BOARD MEMBER 3.00 X 0 0 0 WARREN WALZ BOARD MEMBER 3.00 X 0 0 0 LYNNE WENBERG-DAVIDSON BOARD MEMBER 3.00 X 0 0 0 KEITH WIGGERS BOARD MEMBER 3.00 X 0 0 0 ANNE WINKES BOARD MEMBER 6.00 X 0 0 0 STEVE JOHNSON BOARD MEMBER 3.00 X 0 0 0 MOLLY DORAN EXECUTIVE DIRECTOR 40.00 X 133800 0 0 133800 0 0 1 0 0 0 0 1095479 1412454 96785 2507933 LAND MANAGEMENT 541900 38726 38726 BOOK SALES 459210 2756 2756 41482 392695 392695 36151 1741 34410 34410 34410 40841 19511 21330 21330 12898 12898 12898 3010748 41482 0 461333 X 135550 118735 9180 7635 654004 571790 44395 37819 34413 30815 2273 1325 68844 61648 4544 2652 716 450 177 89 70975 44625 17567 8783 22634 22634 251383 247215 4168 325 131 2 192 60961 48438 1716 10807 52307 39273 9652 3382 7282 7206 37 39 38612 38612 23383 18926 2600 1857 CONSERVATION EASEMENTS 389761 389761 LAND TRANSACTION COSTS 133932 133932 STEWARDSHIP SUPPLIES 18901 17061 960 880 COMMUNITY OUTREACH 6906 2792 43 4071 5250 4257 669 324 1976139 1737055 155061 84023 884616 149450 952101 1339292 112000 112000 23314 73857 35806 31901 20581209 215134 19742648 20366075 8607326 9495861 1018600 1018600 31376411 32587036 522906 516144 522906 516144 X 22913989 23829847 7939516 8241045 30853505 32070892 31376411 32587036 1034609 182778 0 X X 0 1 X 1 0 X 2813200 4260565 3938520 3093337 2507933 16613555 2813200 4260565 3938520 3093337 2507933 16613555 2018825 14594730 313449 322706 386746 447610 428846 1899357 7251 3062 35804 -200 12898 58815 18571727 191127 0.78590 0.82230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 1957 0 0 1957 0 X X X X 44 4279.00 1 1 502.00 13395 1987985 120566 2108551 1784132 203853 1987985 1871433 -87301 1784132 1822661 48772 1871433 1383322 439339 1822661 0.73000 0.27000 0 0 20124819 20124819 329564 166892 162672 121512 44985 76527 5314 3257 2057 20366075 X 3172633 182778 1741 184519 2988114 22634 22634 3010748 1955246 1741 1741 1953505 22634 22634 1976139 PART II, LINE 5: 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: 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: 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. THE PERMANENT ENDOWMENT BEGAN IN FISCAL YEAR 2017 AND EARNINGS GENERATED BY THE FUNDS IN THE ENDOWMENT MAY BE USED ONLY FOR STEWARDSHIP OF SPECIFIC DONATED PROPERTIES. ANY EARNINGS NOT EXPENDED IN A GIVEN YEAR MAY BE ADDED TO THE ENDOWMENT OR RETAINED AND USED FOR ENDOWMENT PURPOSES IN SUBSEQUENT YEARS. PART X, LINE 2: THE SKAGIT LAND TRUST, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NON-PROFIT ORGANIZATION EXEMPTED FROM THE FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE OF 1986. AS OF MARCH 31, 2025, THE ENTITY HAD NO UNREALATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES. MANAGEMENT EVALUATED THE ENTITY'S TAX POSITIONS AND CONCLUDED THAT THE ENTITY HAD TAKEN NO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE APPLIED AGAINST RENTAL REVENUE 1,741. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE APPLIED AGAINST RENTAL REVENUE 1,741. LANDS WE LOVE 40841 40841 3147 918 9123 6323 40841 40841 3147 918 9123 6323 19511 21330 X 4 72562 FMV X 1 0 X LIFE ESTATE 1 16995 FMV X DISCOUNTED SERVICES 6 5445 FMV X EQUIPMENT 1 238 FMV 0 0 0 PART I, LINE 33: 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. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS GIVEN TO ALL FAMILIES, INDIVIDUALS OR BUSINESSES THAT GIVE CASH OR IN-KIND DONATIONS TO SUPPORT OUR WORK. MEMBERS VOTE FOR BOARD-OF-DIRECTOR CANDIDATES AND BYLAW CHANGES. EACH HOUSEHOLD THAT DONATES RECEIVES MEMBERSHIP FOR A 12-MONTH PERIOD FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING. EACH FAMILY MEMBERSHIP HAS ONE VOTE. ONE YEAR'S MEMBERSHIP IS GIVEN FOR ANY DONATION OF FUNDS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ELECT BOARD MEMBERS AND APPROVE BY-LAW CHANGES. MEMBERS ARE NOTIFIED IN ADVANCE AND THEN VOTE ON THE CHANGES AT THE TRUST'S ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, TREASURER AND EXECUTIVE COMMITTEE REVIEW THE 990 AND WORK WITH THE CPA TO MAKE ANY CHANGES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE 990. AFTER THE 990 HAS BEEN REVIEWED BY THE EXECUTIVE COMMITTEE, THE TREASURER SIGNS THE RETURN. THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS ASKED TO IDENTIFY CONFLICTS AT EACH 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 AND BOARD REVIEW AND SIGN CONFLICT OF INTEREST FORMS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DISCUSSES THE EXECUTIVE DIRECTOR EVALUATION IN A CLOSED EXECUTIVE SESSION WITH THE BOARD. STAFF INPUT ON THE EXECUTIVE DIRECTOR IS SOLICITED BY THE PRESIDENT OF THE BOARD. THE PRESIDENT REVIEWS COMPARABLES AND WORKS WITH THE EXECUTIVE COMMITTEE TO DETERMINE A PAY RAISE. THIS DECISION IS SHARED WITH THE BOARD IN EXECUTIVE SESSION. THE TREASURER COMMUNICATES THE DECISION IN WRITING TO THE BOOKKEEPER AND THE EXECUTIVE DIRECTOR SIGNS A FORM ACKNOWLEDGING THIS. FORM 990, PART VI, SECTION C, LINE 18 GUIDESTAR AND OTHER WEBSITES HAVE SLT'S 990. BECAUSE CONSERVATION REAL ESTATE TRANSACTIONS CAN BE COMPLEX TO FOLLOW IN A 990. FORM 990, PART VI, SECTION C, LINE 19 THE BY-LAWS, AUDIT, THE FRONT PAGES OF THE 990 AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 247,215. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,168. TOTAL EXPENSES 251,383. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.