2023-11-08T17:27:01-07:00 2023-06-30 872509602 Sun Mountain Consulting LLC 5689 Knight Rd Bellingham WA 98226 990 2022-07-01 911246994 WHATCOM LAND TRUST WHAT 3607331010 PO Box 6131 Bellingham WA 982276131 Gabe Epperson Executive Director 3607331010 2023-08-29 1 1 Kelsey Bedient P01981216 7199635863 2023-08-29 X 1 11 0 AAL2 2022 2023-04-26 12:10:37Z Gabe Epperson PO Box 6131 Bellingham WA 982276131 4117625 0 X www.whatcomlandtrust.org X 1984 WA Protecting the rich and vibrant lands for a healthy, thriving Whatcom County for generations to come. 13 13 10 300 0 0 2374899 1841865 60057 155496 136537 -89097 -10019 -15058 2561474 1893206 0 20000 0 0 588280 678608 0 0 184244 463545 444044 1051825 1142652 1509649 750554 31375042 31235762 1032449 644885 30342593 30590877 The mission of the Whatcom Land Trust is to preserve and protect wildlife habitat, scenic, agricultural and open space lands in Whatcom County for future generations by securing interests in land and promoting land stewardship. 0 0 88183 0 0 Legal securement of land - Permanent land protections are secured through outright purchases, gifts and transfers, including those that have created 15 parks and preserves, the establishment of conservation easements for farmland, wildlife habitat, and other purposes. In fiscal year 2023, Whatcom Land Trust secured 673 new acres for a total of 16,381 of acres protected. 496081 20000 27985 Land stewardship and restoration that increase landscape connectivity, improve ecosystem biodiversity and restore natural systems to support the recovery of key fish and wildlife species. In fiscal year 2023, the Trust monitored, managed, and reported on 6,000 acres of Trust-owned property across Whatcom County; worked with over 100 Conservation Easement landowners across 9,800 acres to uphold easements, monitor, and report for annual records; hosted over 25 stewardship volunteer events on Trust properties to restore habitat through invasive plant removal, native plant installation, and other management needs; began restoration of the new California Creek properties - Blaine Road, Bridge Way, and Fleet Road; began development of the Harrison Reserve Outdoor Educational Project aiming to equitably get students in an outdoor learning environment while improving the wetland habitat. 163913 0 0 Community engagement in conservation action - We involve community members in Whatcom Land Trust's mission and work through events, volunteer programs, storytelling, digital engagement, and other outreach activities. We highlight the positive ecological impacts of conservation and stewardship projects with a foduct on climate resilience and inspiring meaningful connections between people and land. Engagement tools establish clear pathways for community members to grow involvement with the organization through digital following, program (events) attendance, volunteering, and donating. In fiscal year 2022-23, Whatcom Land Trust organized the following community engagement activities: Digital and Print Engagement: -Monthly E-Newsletters to 3,500 subscribers including updates on conservation milestones and ongoing restoration work. -Management of social media channels (1,500 Instagram followers, 2,800 Facebook followers) -Production of consistent printed communication with donors and volunteers supporting giving campaigns -Targeted outreach and advertising campaigns supporting Stewardship and Conservation events. In-Person Events: -Spring Benefit Gala (The Land in Our Hands) -Weekly stewardship work parties for volunteers 0 0 0 748177 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X Whatcom Land Trust 3607331010 PO Box 6131 Bellingham WA 982276131 Gabe Epperson Executive Director 40 0 X X 95150 0 6476 Hall Walker President 5 0 X X 0 0 0 David Brown Vice President 1 0 X X 0 0 0 Jennifer Wright Treasurer 1 0 X X 0 0 0 Lynne Givler Secretary 1 0 X X 0 0 0 Lynn Berman Director 1 0 X 0 0 0 Rand Jack Director 1 0 X 0 0 0 John D Onofrio Director 1 0 X 0 0 0 Jason Hatch Director 1 0 X 0 0 0 Pat Stevenson Director 1 0 X 0 0 0 Chris Moench Director 1 0 X 0 0 0 Barbara Matilsky Director 1 0 X 0 0 0 Jennifer Parker Director 1 0 X 0 0 0 Laughlan Clark Director 1 0 X 0 0 0 95150 0 6476 1 0 0 0 0 0 0 158418 0 6590 1676857 783912 1841865 Conservation reserve enhancement program 813312 140732 140732 0 0 Property tax reimbursement 813312 14764 14764 0 0 0 0 0 0 155496 65438 0 0 65438 0 0 0 0 0 0 0 0 25865 0 0 0 25865 0 25865 25865 0 0 1412127 605470 1428169 743963 -16042 -138493 -154535 -154535 0 0 10205 158418 52287 -42082 0 -42082 0 1159 1159 0 0 1159 1893206 27985 0 23356 20000 20000 106540 63924 21308 21308 450274 335848 36416 78010 6559 5328 764 467 61305 44248 7785 9272 53930 39863 5489 8578 0 95711 95711 43594 23694 1652 18248 10346 3076 93 7177 13659 5990 2700 4969 9927 6316 882 2729 0 11967 7010 2689 2268 11514 9447 994 1073 16760 4932 1245 10583 19087 16585 1441 1061 26835 21486 2445 2904 28593 21095 4454 3044 Easement acquisition costs 30655 30655 0 0 Property preservation and maintenance 29282 29282 0 0 Property taxes 39855 39855 0 0 Dues and subscriptions 30340 18328 3867 8145 25919 1215 20296 4408 1142652 748177 210231 184244 1245573 294351 2160308 2040754 228451 7497 20375 650 16021 20055 26775337 158180 26315810 26617157 1367369 2229028 21135 26270 31375042 31235762 65627 45020 161822 154865 805000 445000 1032449 644885 X 8660090 8838579 21682503 21752298 30342593 30590877 31375042 31235762 750554 97499 0 0 -599769 0 X 0 1 X 1 0 X 1603395 2174303 2678391 2374899 1841865 10672853 1603395 2174303 2678391 2374899 1841865 10672853 1187426 9485427 38670 54606 100134 136537 65438 395385 4598 7004 5412 7131 1159 25304 11093542 1105009 0.85504 0.83116 X Schedule A, Part II, Line 10 Rebates and other miscellaneous revenue. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 108 9834 0 0 0 1 1 1800 43536 0 25835731 297360 26133091 0 419034 83783 335251 0 0 0 0 0 19150 13405 5745 166610 37452 60992 143070 26617157 2016275 97499 25570 0 0 123069 1893206 0 0 0 1893206 1168222 25570 0 0 0 25570 1142652 0 0 0 1142652 Schedule D, Part II, Line 5 A property steward visits every property managed by the Trust at least once annually and a site visit form is completed and retained. Land management issues are responded to as they arise. A memorandum of record is drafted for any issues and responses as they occur. If the Trust discovers that a conservation easement has been violated, an enforcement team will be established to investigate and determine courses of action for ongoing violations to include legal action, if necessary. Schedule D, Part II, Line 9 Costs related to the purchase of an easement are recorded as a reduction in cash and an increase in an expense account, easement acquisition costs. If a value of a donated easement can be determined, the easement is recognized as an in-kind contribution offset by an in-kind expense. Schedule D, Part XI, Line 4b Fundraising event expenses. Schedule D, Part XII, Line 4b Fundraising event expenses Spring Event 168623 158418 10205 0 0 875 10205 0 41207 0 0 168623 158418 10205 0 0 875 10205 0 41207 52287 -42082 1 Community Food Coop 1220 N Forest St Bellingham WA 98225 20000 0 Book To support the operation of the community farm fund. 0 1 Schedule I, Part I, Line 2 The Trust requests passthrough grantees to provide a copy of reporting submissions required by the grantor by the reporting due date to ensure grant requirements are met. X 5 77929 Fair market value X 1 685000 Appraised value X Event auction items 30 20983 Fair market value 0 0 1 1 Schedule M, Part I, Line 32b For donations of stock, the Trust's investment portfolio is managed by a third-party investment broker who determines whether to retain or sell the donated shares of stock to be in compliance with the Trust's investment policy. In situations where real property is donated that does not align with the Trust's criteria for retaining land in service of its mission, the Trust utilizes a real estate broker to prepare the property for sale and list the property on the open market. Form 990, Part VI, Section A, Line 7a The Executive Committee of the board of directors has the exclusive authority to nominate and elect new board members. Form 990, Part VI, Section B, Line 11b The 990 return shall be presented to the finance committee for review and comment and available for review by the full membership of the board of directors before it is filed. Form 990, Part VI, Section B, Line 12c Whatcom Land Trust's conflict of interest policy covers any insider. An insider is any Whatcom Land Trust board member, employee or substantial contributor, or parties related to any of the above, those that have an ability to influence decisions of the organization, and those with information not available to the general public. Upon suspecting or learning of a conflict or potential conflict of interest, a board member or employee must immediately notify an officer or other board member of this conflict and disclose its nature and extent. The conflicted or potentially conflicted party shall not be present for discussions or votes concerning the subject matter at issue, except as specifically provided by the policy. Review of the policy by the board is complete annually. Form 990, Part VI, Section B, Line 15 The Executive Committee of the board of directors meets once a year to determine the Executive Director's compensation based upon an informal study and inquiry of others. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.