2025-10-30T11:34:42-04:00 2024-12-31 141604297 RBT CPAS LLP PO BOX 757 2215 ROUTE 9W LAKE KATRINE NY 12449 990 2024-01-01 141722963 WINNAKEE LAND TRUST INC WINN 8458764213 7 LIVINGSTON STREET PO BOX 610 RHINEBECK NY 12572 ROBERT DAVIS EXECUTIVE DIRECTOR 8458764213 2025-10-28 true true VINCENT J BUONO CPA P02046722 8453367183 2025-10-28 2024 2025-03-06 01:10:19Z ROBERT DAVIS 7 LIVINGSTON STREET PO BOX 610 RHINEBECK NY 12572 4145422 false X WWW.WINNAKEE.ORG X 1989 NY TO AID IN THE PROTECTION OF NATURAL, AGRICULTURAL AND SCENIC LAND RESOURCES. THE ORGANIZATION HOLDS AND MONITORS LAND CONSERVATION EASEMENTS, INCLUDING PARKS & TRAILS. THEY ALSO PROVIDE EXPERT CONSULTING SERVICES TO LANDOWNERS, GOVERNMENT AGENCIES AND OTHER NON-PROFIT ORGANIZATIONS ON LAND PRESERVATION AND MANAGEMENT. 15 15 10 74 0 789362 3587914 0 41259 229432 59263 49347 889884 3866693 0 0 573818 745088 0 178387 675899 756872 1249717 1501960 -359833 2364733 11362230 13826398 50992 100427 11311238 13725971 X TO AID IN THE PROTECTION OF NATURAL, AGRICULTURAL AND SCENIC LAND RESOURCES. THE ORGANIZATION HOLDS AND MONITORS LAND CONSERVATION EASEMENTS, INCLUDING PARKS & TRAILS. THEY ALSO PROVIDE EXPERT CONSULTING SERVICES TO LANDOWNERS, GOVERNMENT AGENCIES AND OTHER NON-PROFIT ORGANIZATIONS ON LAND PRESERVATION AND MANAGEMENT. false false 1120632 TO AID IN THE PROTECTION OF NATURAL, AGRICULTURAL AND SCENIC LAND RESOURCES. THE ORGANIZATION HOLDS AND MONITORS LAND CONSERVATION EASEMENTS AND OTHER LAND ASSETS, INCLUDING PARKS & TRAILS. THEY ALSO PROVIDE EXPERT CONSULTING SERVICES TO LANDOWNERS, GOVERNMENT AGENCIES AND OTHER NON-PROFIT ORGANIZATIONS ON LAND PRESERVATION AND MANAGEMENT. 1120632 true true false false false false true false false false true false false false false true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 13 0 true 10 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true false false false NY X X JESSICA HUMES-DELGADO 8458764213 7 LIVINGSTON STREET PO BOX 610 RHINEBECK NY 12572 DAVID PING CHAIRPERSON 4.00 X X 0 0 0 SAMUEL P PHELAN VICE CHAIR 2.00 X X 0 0 0 SARAH OLSON SECRETARY 2.00 X X 0 0 0 CHRISTIAN MUNDIGO TREASURER 4.00 X X 0 0 0 SALLY MAZZARELLA PRES. EMERIT 4.00 X 0 0 0 CARL MEYER BOARD MEMBER 2.00 X 0 0 0 KATHLEEN DAVIS BOARD MEMBER 1.00 X 0 0 0 CHARLES JACOB BOARD MEMBER 2.00 X 0 0 0 DAVID KLIPHON BOARD MEMBER 4.00 X 0 0 0 ANGELA J MAIER-LORE BOARD MEMBER 2.00 X 0 0 0 DAVID NEWMAN BOARD MEMBER 1.00 X 0 0 0 ERIC SALZMAN BOARD MEMBER 2.00 X 0 0 0 DAVID SMITH BOARD MEMBER 2.00 X 0 0 0 REBECCA TADIKONDA BOARD MEMBER 1.00 X 0 0 0 MARY ELIZABETH TAYLOR WOHL BOARD MEMBER 2.00 X 0 0 0 ROBERT DAVIS EXECUTIVE DI 40.00 X 144622 0 7759 JESSICA HUMES-DELGADO SR. DIRECTOR 40.00 X 101624 0 7398 246246 15157 2 false true false 14628 159359 3413927 619860 3587914 30794 30794 52175 52175 52175 52175 138165 330000 138241 131286 -76 198714 198638 198714 -76 6374 14628 9202 -2828 -2828 3866693 198714 80065 261404 177816 30094 53494 419513 284859 49269 85385 9351 7692 -1466 3125 54820 37224 6438 11158 28115 6777 15987 5351 21026 5068 11956 4002 4858 2776 2082 62682 11276 44341 7065 47655 27307 15896 4452 3025 3025 79084 79084 17999 3962 14059 -22 REPAIR & MAINTENANCE 477553 466356 10934 263 PROGRAM EXPENSE 9195 8415 43 737 FUNDRAISING EXPENSES 3880 220 283 3377 BAD DEBT EXPENSE 1800 1800 1501960 1120632 202941 178387 95220 178049 1090610 1141878 499852 551845 1800 18159 19474 11661339 278587 9537549 11382752 119040 552400 11362230 13826398 48592 100427 2400 50992 100427 X 3834680 6857324 7476558 6868647 11311238 13725971 11362230 13826398 X 2364733 50000 X false true X true false X 2042941 2180639 1474267 789362 3587914 10075123 2042941 2180639 1474267 789362 3587914 10075123 4895555 5179568 6267 2714 63568 97848 82969 253366 2829 2829 10331318 271591 0.50130 0.56790 X SUPPLEMENTAL INFORMATION SCHEDULE A, PART II, SECTION A, LINE 1 "UNUSUAL GRANTS": DURING 2022 THE ORGANIZATION RECEIVED CONTRIBUTIONS IN THE AMOUNT OF 3,000,000 AND 500,000. THE CONTRIBUTION OF 3,000,000 WAS IN SUPPORT OF THE AQUISITION, RESTORATION AND LONG-TERM INVESTMENT OF A SPECIFIC PROPERTY. THE CONTRIBUTION WAS DEEMED TO BE AN UNUSUAL GRANT AS THE SIZE OF THE CONTRIBUTION WOULD ENDANGER THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE, AND THE GRANT WAS MADE AS A ONE-TIME DONATION. THE CONTRIBUTION OF 500,000 WAS IN SUPPORT OF HIRING A STEWARDSHIP MANAGER AND IS ALSO A ONE-TIME DONATION WHICH WOULD BE A DETRIMENT TO THE PUBLIC SUPPORT PERCENTAGE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 45 2549.00 1 1 1 false 250.00 6645 true 10341321 10341321 9585 852 8733 55291 44976 10315 1255142 232759 1022383 11382752 X 3880061 4166 9202 13368 3866693 3866693 1515328 4166 9202 13368 1501960 1501960 SCHEDULE D, PAGE 1, PART II, LINE 9 LAND DONATIONS ARE RECORDED AS REVENUE ON THE INCOME STATEMENT AND FIXED ASSETS (LAND) ON THE BALANCE SHEET IN THE YEAR IN WHICH THEY ARE CONTRIBUTED TO THE ORGANIZATION. INCOME FROM EASEMENT CONTRACTS IS RECOGNIZED AS REVENUE ON THE INCOME STATEMENT IN THE YEAR IN WHICH CASH PAYMENT IS RECEIVED. SCHEDULE D, PAGE 3, PART X THE TRUST FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE TRUST. THE TRUST HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE TRUST ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE TRUST'S TAX POSITIONS AND CONCLUDED THAT THE TRUST HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE TRUST IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 9,202 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 9,202 BARN TOUR 15245 8871 6374 3837 3990 FULL MOON HIKE 5757 5757 303 250 822 21002 14628 6374 4140 250 4812 9202 -2828 false false false false false false false false false ROBERT DAVIS EXECUTIVE DIRECTOR 122345 22277 1759 6000 152381 X 9 117923 FAIR MARKET VALUE X 1 495000 APPRAISED VALUE X 1 130 COST X KAYAK 2 2250 COST X EVENT SUPPLIES 15 4557 COST false false false FORM 990 - ORGANIZATION'S MISSION TO AID IN THE PROTECTION OF NATURAL, AGRICULTURAL AND SCENIC LAND RESOURCES. THE ORGANIZATION HOLDS AND MONITORS LAND CONSERVATION EASEMENTS, INCLUDING PARKS & TRAILS. THEY ALSO PROVIDE EXPERT CONSULTING SERVICES TO LANDOWNERS, GOVERNMENT AGENCIES AND OTHER NON-PROFIT ORGANIZATIONS ON LAND PRESERVATION AND MANAGEMENT. FORM 990, PAGE 1, PART I, LINE 6 TRAIL MAINTENANCE AND CREATION, INVASIVE SPECIES REMOVAL, GENERAL PARK AND PRESERVE MAINTENANCE. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND TREASURER WORK WITH THE ORGANIZATION'S CPA FIRM TO COMPLETE THE FORM 990. THE COMPLETED FORM IS THEN REVIEWED AND APPROVED BY THE FINANCE COMMITTEE, WHICH INCLUDES THE PRESIDENT OF THE BOARD, EX OFFICIO MEMBER OF THE COMMITTEE, AND ONE OF THE FORM'S SIGNATORIES. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE WHICH DIRECTORS ARE REQUIRED TO SIGN ANNUALLY. WHEN A TRANSACTION, CONTRACT, OR PROJECT OF WINNAKEE LAND TRUST INVOLVES AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST WITH A COVERED PERSON, THE BOARD SHALL ACT AS FOLLOWS: 1. DOCUMENT THE EXISTENCE AND RESOLUTION OF THE CONFLICT IN THE CORPORATION'S RECORDS, INCLUDING IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON. 2. APPROVE SUCH TRANSACTION, CONTRACT, OR PROJECT ONLY AFTER MAKING SPECIFIC FINDINGS THAT: (I) THE TRANSACTION, CONTRACT, OR PROJECT IS FAIR AND BENEFITS WINNAKEE LAND TRUST AND ITS OBJECTIVES; AND (II) THE BOARD, OR A COMMITTEE OF THE BOARD OR THE CORPORATION AUTHORIZED TO DO SO, HAS CONSIDERED ALTERNATIVES TO THE EXTENT AVAILABLE; (III) THE TRANSACTION, CONTRACT, PROJECT OR DECISION IS APPROVED WITH THE BOARD'S FULL KNOWLEDGE OF ITS FINANCIAL OR OTHER BENEFIT OR DETRIMENT TO THE COVERED PERSON WHO HAS THE CONFLICT OF INTEREST; AND (IV) WHEN THE COVERED PERSON IS A DIRECTOR, THE COVERED PERSON DID NOT PARTICIPATE IN THE VOTE APPROVING THE TRANSACTION, CONTRACT, PROJECT OR DECISION THAT IS THE SUBJECT OF CONFLICT, AND WAS ABSENT BOTH DURING DISCUSSION OF THE TRANSACTION, CONTRACT, PROJECT OR DECISION AND WHEN THE BOARD VOTED ON IT. 3. A TRANSACTION, CONTRACT, PROJECT OR DECISION INVOLVING A CONFLICT MAY BE APPROVED ONLY BY A MAJORITY OF THE BOARD AS DEFINED IN THE CORPORATION'S BY-LAWS. THE BOARD SHALL CONTEMPORANEOUSLY DOCUMENT IN WRITING THE BASIS FOR THE BOARD OR AUTHORIZED COMMITTEE'S APPROVAL, INCLUDING ITS CONSIDERATION OF ANY ALTERNATIVE TRANSACTIONS. 4. WHEN WARRANTED BY THE NATURE AND MAGNITUDE OF THE CONFLICT OF INTEREST, THE BOARD SHALL REQUEST THAT THE CONFLICTED MEMBER OF THE BOARD, COMMITTEE OF THE BOARD OR THE CORPORATION, OR ADVISORY COMMITTEE RESIGN. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 9,202 DIRECT FUNDRAISING EXPENSES -9,202