2023-09-11T15:05:12-05:00 2022-12-31 930900579 MCDONALD JACOBS PC 520 SW YAMHILL ST STE 500 PORTLAND OR 97204 990 2022-01-01 943140861 COLUMBIA LAND TRUST COLU 3606960131 850 OFFICERS ROW VANCOUVER WA 986613856 MEG RUTLEDGE EXECUTIVE DIRECTOR 3606960131 2023-07-25 1 MEG RUTLEDGE 999009999 0 SANG AHN P00540880 5032270581 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEG RUTLEDGE 850 OFFICERS ROW VANCOUVER WA 986613856 20755704 0 X WWW.COLUMBIALANDTRUST.ORG X 1990 WA TO CONSERVE SIGNATURE LANDSCAPES AND VITAL HABITAT OF THE COLUMBIA RIVER REGION. 14 14 46 161 0 0 24564138 13578257 674552 1056967 1371726 411879 -7086 -282 26603330 15046821 0 0 0 0 2603830 3337139 0 0 811266 3842646 6912006 6446476 10249145 20156854 4797676 128484045 129053454 5171433 5521255 123312612 123532199 X THE COLUMBIA LAND TRUST CONSERVES SIGNATURE LANDSCAPES AND VITAL HABITAT TOGETHER WITH THE LANDOWNERS AND COMMUNITIES OF THE COLUMBIA RIVER REGION. 0 0 2586535 1056967 LAND CONSERVATION: COLUMBIA LAND TRUST CONSERVES AND CARES FOR THE LANDS, WATERS, AND WILDLIFE OF THE LOWER COLUMBIA RIVER REGION THROUGH SOUND SCIENCE AND STRONG RELATIONSHIPS. THE LAND TRUST FINDS COMMON GROUND WITH LANDOWNERS AND COMMUNITY STAKEHOLDERS TO PERMANENTLY CONSERVE THE SCENIC AND INTRINSIC VALUES OF LAND AND WATER. IN 2022, THE LAND TRUST CONSERVED 1,232 ACRES ACROSS ITS SERVICE AREA, WHICH EXTENDS ALONG THE COLUMBIA FROM THE DALLES, OREGON TO THE PACIFIC OCEAN. THIS INLCUDED OVER 1,100 ACRES OF FORESTLAND IN THE OREGON COAST RANGE. 750423 PUBLIC OUTREACH: COLUMBIA LAND TRUST INCREASES AWARENESS ABOUT THE BENEFITS OF LAND CONSERVATION AND THE IMPORTANCE OF ITS MISSION: TO CONSERVE AND CARE FOR THE VITAL LANDS, WATERS, AND WILDLIFE OF THE COLUMBIA RIVER REGION THROUGH SOUND SCIENCE AND STRONG RELATIONSHIPS. THE LAND TRUST FOCUSES OUTREACH AND ENGAGEMENT TO SUPPORT CONSERVATION IN PRIORITY AREAS, SHOWCASES SUCCESSFUL PROJECTS TO PROMOTE CONSERVATION AND STEWARDSHIP, AND CONNECTS COMMUNITIES TO LAND CONSERVATION THROUGH TOURS, VOLUNTEER DAYS, PUBLICATIONS, AND EVENTS.CONTINUED ON SCHEDULE OEACH YEAR, THE LAND TRUST PRODUCES TWO ISSUES OF ITS NEWSLETTER, FIELDBOOK, A MONTHLY E-NEWSLETTER, THE MOSS, AND A YEAR-END CONSERVATION REPORT, WHILE ALSO MAINTAINING AN ACTIVE AND ENGAGING PRESENCE ON SOCIAL MEDIA. THROUGH THESE CHANNELS, THE LAND TRUST ASPIRES TO ENCOURAGE CURIOSITY IN THE NATURAL WORLD THAT WILL HELP FOSTER A CULTURE OF STEWARDSHIP. THE LAND TRUST ALSO LEAD THE BACKYARD HABITAT CERTIFICATION PROGRAM IN PARTNERSHIP WITH PORTLAND AUDUBON. THROUGH THIS PROGRAM, THE LAND TRUST HELPS PEOPLE IN URBAN AREAS RESTORE NATURE IN THEIR OWN YARDS AND COMMUNITY SPACES WHILE OFFERING EDUCATIONAL RESOURCES ABOUT WILDLIFE-FRIENDLY LANDSCAPING. THE PROGRAM HELPS PEOPLE IN THE PORTLAND-VANCOUVER METRO AREA PUT DOWN ROOTS AND BUILD CONNECTIONS WITH BOTH WILDLIFE AND THEIR NEIGHBORS. 5167380 LAND STEWARDSHIP: PROTECTING AND ENHANCING THE CONSERVATION VALUES OF CONSERVED LANDS IS SOME OF THE MOST IMPORTANT WORK FOR COLUMBIA LAND TRUST. IT IS THE RESPONSIBILITY OF THE STEWARDSHIP PROGRAM TO PROTECT CONSERVATION VALUES AND TO BE A GOOD NEIGHBOR AND COMMUNITY MEMBER FOR ALL COLUMBIA LAND TRUST PROPERTIES THROUGH SCIENCE-BASED MANAGEMENT. THE LAND TRUST EVALUATES EACH PROPERTY FOR ITS CONSERVATION VALUE, THE THREATS TO THESE VALUES, AND FOR OPPORTUNITIES TO ENHANCE CONSERVATION THROUGH RESPONSIBLE MANAGEMENT. A STEWARDSHIP PLAN IS DEVELOPED AND IMPLEMENTED BASED ON THIS ANALYSIS TO INCLUDE ANNUAL MONITORING AS PART OF AN ADAPTIVE MANAGEMENT FRAMEWORK.CONTINUED ON SCHEDULE OTHE STEWARDSHIP PROGRAM IS RESPONSIBLE FOR OVER 36,000 ACRES OF LAND. THE LAND TRUST ARE ACTIVE IN RESOURCE MANAGEMENT, STRIVING TO IMPROVE HABITAT FUNCTION AND VALUES ON ALL OF ITS PROPERTIES. RESTORATION ACTIONS ARE IMPLEMENTED INCLUDING IMPROVING HYDROLOGIC CONNECTIVITY, HABITAT DIVERSITY AND COMPOSITION, AND REDUCING RISKS SUCH AS WILDFIRE. IN RECENT YEARS, THIS HAS INCLUDED REMOVING LEVEES, PLANTING TENS OF THOUSANDS OF TREES AND SHRUBS, CONTROLLING INVASIVE SPECIES, AND THINNING FORESTS TO IMPROVE STAND STRUCTURE AND REDUCE FIRE FUEL LOADS. A NUMBER OF COLUMBIA LAND TRUST PROPERTIES CURRENTLY INCLUDE SIGNIFICANT RESTORATION WORK TO REPLACE LOST FUNCTIONS AND INCREASE THE CONSERVATION VALUE OF THE PROPERTY. A STEWARDSHIP FUNDING STRATEGY, INCLUDING GIFT DONATIONS DURING THE ACQUISITION PROCESS, IS AN INTEGRAL PART OF EVERY NEW CONSERVATION PROJECT. THE FUND IS USED TO PROVIDE FOR FUTURE EXPENSES OF RESTORATION, MONITORING, ENFORCING COMPLIANCE WITH EASEMENT RESTRICTIONS, AND UNDERWRITING LEGAL DEFENSE OF THE CONSERVATION PROTECTIONS FOR ALL COLUMBIA LAND TRUST PROPERTIES. COLUMBIA LAND TRUST HAS ALSO ESTABLISHED A STEWARDSHIP ENDOWMENT TO PROVIDE PERMANENT SUPPORT FOR PROGRAM ACTIVITIES. 8504338 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 79 0 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR WA X X AMY COSTELLO 3606960131 850 OFFICERS ROW VANCOUVER WA 986613856 LISA AMATO PRESIDENT 1.00 X X 0 0 0 WENDY GERLACH VICE PRESIDENT 1.00 X X 0 0 0 TIM SPOFFORD TREASURER 1.00 X X 0 0 0 BARBARA JOHNSON SECRETARY 1.00 X X 0 0 0 CHARLIE BISHOP DIRECTOR 1.00 X 0 0 0 AJA DECOTEAU DIRECTOR 1.00 X 0 0 0 STEPHAN DILLON DIRECTOR 1.00 X 0 0 0 JANET GIFFORD DIRECTOR 1.00 X 0 0 0 ELAINE HARVEY DIRECTOR 1.00 X 0 0 0 MOLLY JONES DIRECTOR 1.00 X 0 0 0 LAURA PLANCK DIRECTOR 1.00 X 0 0 0 LINDSAY THANE DIRECTOR 1.00 X 0 0 0 RUDY SALAKORY DIRECTOR 1.00 X 0 0 0 STEVE SHIELDS DIRECTOR 1.00 X 0 0 0 GLENN LAMB EXECUTIVE DIRECTOR 40.00 X 167584 0 14549 STEVE COOK GENERAL COUNSEL 35.50 X 132843 0 6678 IAN SINKS STEWARDSHIP DIRECTOR 40.00 X 116479 0 5860 CHERYL KEARNEY FOREST CONSERVATION DIRECTOR 40.00 X 116859 0 5879 AMY COSTELLO CHIEF OF STAFF 35.50 X 120582 0 12199 JENNIFER WILKERSON ADVANCEMENT DIRECTOR 40.00 X 109403 0 9683 763750 0 54848 7 0 1 0 EVERGREEN DEVELOPERS LLC PO BOX 1166 OREGON CITY OR 97045 BRIDGE CONSTRUCTION 1804961 INTEGRATED RESOURCE MANAGEMENT PO BOX 547 PHILOMATH OR 97370 FOREST MANAGEMENT SERVICES 267211 BEHRENDSEN TRUCKING NW LLC 50160 NW VISTA DR WOODLAND WA 98674 TRUCKING 252457 MOSAIC ECOLOGY 3355 NE 74TH AVE PORTLAND OR 97213 PLANT INSTALLATION & MAINTENANCE 171829 KNIFE RIVER CORPORATION NORTHWEST 32260 OLD HIGHWAY 34 TANGENT OR 97389 CONSTRUCTION MATERIALS 150431 9 75526 4092097 9410634 2072680 13578257 LAND CONSERVATION 900003 1056967 1056967 1056967 435180 435180 5665066 20234 5708601 0 -43535 20234 -23301 -23301 0 75526 282 -282 -282 15046821 1056967 0 411597 X 182133 117509 32843 31781 2601599 1678507 469137 453955 115518 74530 20831 20157 187680 121088 33844 32748 250209 161431 45119 43659 20213 20109 104 30575 30575 21002 21002 1225684 894230 245663 85791 422155 331927 68108 22120 219600 38260 181340 46901 39822 962 6117 23436 8412 3691 11333 47808 37371 10437 82928 3060 79868 PROPERTY ACQUISITION CO 4336955 4336955 LICENSE AND FEES 272948 168647 97294 7007 PROPERTY MAINTENANCE 106686 106686 INDIRECT COSTS ALLOC. 0 363450 -459377 95927 55115 2344 52100 671 10249145 8504338 933541 811266 600577 494777 1981714 2868454 1241069 519606 1070253 554430 33879 50291 103533096 356087 98584332 103177009 24659421 20831892 312800 556995 128484045 129053454 804119 937301 88460 55244 4278854 4528710 5171433 5521255 X 101004823 105030918 22307789 18501281 123312612 123532199 128484045 129053454 4797676 -4578089 0 X X 0 1 X 1 1 1 X 8998705 8202885 17806260 24564138 13578257 73150245 8998705 8202885 17806260 24564138 13578257 73150245 754365 72395880 405923 403107 506244 581042 435180 2331496 75481741 2592045 0.95910 0.96710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9416877 9416877 620844 155211 0 0 388367 441071 438979 620844 1889261 2833892 97092 110268 109745 155211 472316 708474 X X 55 8167.68 1 2 1 1654.00 55318 23643780 1278887 -4196793 1567525 19158349 20298243 199812 3855529 709804 23643780 16579221 1590840 2791717 663535 20298243 11905642 2088350 3292354 707125 16579221 11693274 1843306 -992526 638412 11905642 0.19090 0.16570 0.64340 0 0 102879014 102879014 125953 17491 108462 22219 22219 0 79386 79386 0 426524 236991 189533 103177009 PROPERTY HELD ON BEHALF OF LOCAL GOV'TS 4278854 OPERATING LEASE LIABILITIES 249856 4528710 X 10071964 -4578089 1560 -4576529 14648493 21002 377326 398328 15046821 9852377 1560 1560 9850817 21002 377326 398328 10249145 PART II, LINE 9: TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS: "THE TRUST HAS ACQUIRED AND HOLDS A NUMBER OF CONSERVATION EASEMENTS, EACH REPRESENTING A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT THE TRUST THE RIGHT TO USE, CONTROL, AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE IMPRACTICALITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. AT DECEMBER 31, 2022 THE TRUST HELD 55 CONSERVATION EASEMENTS ON 8,168 ACRES OF LAND (53 CONSERVATION EASEMENTS ON 7,740 ACRES OF LAND AT DECEMBER 31, 2021)." PART V, LINE 4: COLUMBIA LAND TRUST INTENDS FOR THE ENDOWMENT FUNDS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY THE ENDOWMENT, WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. COLUMBIA LAND TRUST HAS A GOAL TO REACH A MINIMUM LEVEL SUFFICIENT TO SUPPORT ONGOING STEWARDSHIP ACTIVITIES. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISION OF FASB ASC TOPIC 740 OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. PART XI, LINE 4B - OTHER ADJUSTMENTS: HARVESTING EXPENSES NETTED WITH REVENUE PART XII, LINE 4B - OTHER ADJUSTMENTS: HARVESTING EXPENSES NETTED WITH REVENUE WILD SPLENDOR 75526 75526 282 75526 75526 282 282 -282 X X X 0 0 0 0 0 0 0 0 0 GLENN LAMB EXECUTIVE DIRECTOR 167584 0 0 0 0 0 8379 0 6170 0 182133 0 0 0 X 2 2072680 APPRAISAL 0 1 1 PART I, COLUMN (B): APPRAISALS PERFORMED BY APPRAISAL COMPANIES PAID BY COLUMBIA LAND TRUST PART I, LINE 32B: FOR THE AUCTION PACKAGES, THE LAND TRUST HIRES AN AUCTIONEER AND A SERVICE TO HANDLE THE AUCTION TRANSACTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS DELEGATED CERTAIN AUTHORITY TO THE EXECUTIVE COMMITTEE, WHICH IS A SUBSET OF THE BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF THE CORPORATION'S FOUR OFFICERS AND TWO AT LARGE MEMBERS; ALL SIX MEMBERS OF THE EXECUTIVE COMMITTEE ARE ALSO BOARD MEMBERS. THE BOARD HAS DELEGATED TO THE EXECUTIVE COMMITTEE AUTHORITY: TO APPROVE CERTAIN LAND TRANSACTIONS IN LIMITED CIRCUMSTANCES, TO APPOINT MEMBERS OF THE CORPORATION'S ADVISORY COUNCIL, TO OPEN A BANK ACCOUNT OR MUTUAL FUND ACCOUNT, TO AUTHORIZE STAFF TO SUBMIT GRANT APPLICATIONS TO CERTAIN FUNDERS, AND IN SOME YEARS TO ACCEPT AND ADOPT THE AUDIT OF THE CORPORATION'S FINANCIAL STATEMENTS. THESE DELEGATIONS ARE SUBJECT TO CERTAIN REQUIREMENTS AND LIMITATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCE COMMITTEE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE REQUIRED TO DISCLOSE TO THE BOARD OF DIRECTORS ANY ACTUAL OR APPARENT CONFLICTS OF INTEREST. EACH DIRECTOR, OFFICER, EMPLOYEE, CONSULTANT, COMMITTEE MEMBER AND GENERAL MEMBER IS REQUIRED TO ABSTAIN FROM DEBATING, PARTICIPATING IN, OR VOTING ON ANY MATTER IN WHICH HE OR SHE, PERSONALLY OR AS THE PRINCIPAL OR AGENT OF A THIRD PARTY, HAS OR MAY HAVE A FINANCIAL OR ADVERSE INTEREST. AN ABSTENTION ON THE GROUNDS OF CONFLICT OF INTEREST WILL BE REFLECTED IN THE MINUTES OF THE BOARD OF DIRECTORS, INCLUDING THE BASIS OF THE CONFLICT OF INTEREST. EACH DIRECTOR, OFFICER AND EMPLOYEE IS REQUIRED TO PROVIDE INFORMATION TO AND COOPERATE WITH THE BOARD OF DIRECTORS IN ANY INVESTIGATION OF THE EXISTENCE OF A CONFLICT OF INTEREST ON THE PART OF ANY DIRECTOR, OFFICER, EMPLOYEE, CONSULTANT, COMMITTEE MEMBER, OR GENERAL MEMBER OF THE CORPORATION. IF A TRANSACTION OR PROJECT OF THE COLUMBIA LAND TRUST INVOLVES A POTENTIAL CONFLICT OF INTEREST, THE BOARD OF DIRECTORS, AFTER INVESTIGATION, WILL APPROVE THE TRANSACTION OR PROJECT ONLY IF IT MAKES SPECIFIC FINDINGS, BY RESOLUTION, AS OUTLINED IN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 SALARY RANGES HAVE BEEN ESTABLISHED FOR EACH POSITION BASED ON MARKET SURVEYS. THE SALARY RANGES ARE USED TO DETERMINE COMPENSATION FOR ALL POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS AND PUBLIC DISCLOSURE 990 ARE AVAILABLE ON OUR WEBSITE. FORM 990, PART IX, LINE 11G PASS THROUGH EXPENSES: PROGRAM SERVICE EXPENSES 164,407. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,407. APPRAISAL, REVIEW AND ACQUISITION: PROGRAM SERVICE EXPENSES 73,365. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,365. LAND STEWARDSHIP: PROGRAM SERVICE EXPENSES 42,025. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,025. GENERAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 81,051. TOTAL EXPENSES 81,051. DIRECT COSTS OF TIMBER HARVEST: PROGRAM SERVICE EXPENSES 377,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 377,326. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 237,107. MANAGEMENT AND GENERAL EXPENSES 245,663. FUNDRAISING EXPENSES 4,740. TOTAL EXPENSES 487,510. FORM 990, PART VII, LINE 2C THE PROCESS FOR SELECTING AN INDEPENDENT AUDITOR IS UNCHANGED FROM THE PRIOR YEAR.