2023-11-09T16:32:15-06:00 2022-12-31 450250958 EIDE BAILLY LLP 200 W MERCER ST SUITE E300 SEATTLE WA 98119 990 2022-01-01 911803140 WASHINGTON FOREST LAW CENTER C/O PETER GOLDMAN WASH 2062234088 4132 CALIFORNIA AVE SW SEATTLE WA 98116 PETER GOLDMAN PRESIDENT 2062234088 2023-11-09 1 PETER GOLDMAN 999009999 0 TAMMY WOODMANSEE P01235073 2062857242 2023-11-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PETER GOLDMAN 4132 CALIFORNIA AVE SW SEATTLE WA 98116 231048 0 X WWW.WFLC.ORG X 1997 WA DEDICATED TO PROTECTING THE WORLD'S NATURAL ENVIRONMENT ON BEHALF OF THE PUBLIC BY SERVING AS A PUBLIC INTEREST LAW FIRM. 3 1 2 3 0 0 300000 231000 0 0 10 48 0 0 300010 231048 15000 15000 0 0 160104 66513 0 0 0 118397 75424 293501 156937 6509 74111 16579 75813 59261 38072 -42682 37741 X DEDICATED TO PROTECTING THE WORLD'S NATURAL ENVIRONMENT ON BEHALF OF THE PUBLIC BY SERVING AS A PUBLIC INTEREST LAW FIRM. REFER TO SCHEDULE O, PART III, LINE 4A, FOR LIST OF LITIGATED CASES OR ADVOCACY WORK. 0 0 86184 15000 PROTECTED THE WORLD'S NATURAL ENVIRONMENT ON BEHALF OF THE PUBLIC BY SERVING AS A PUBLIC INTEREST LAW FIRM. SEE SCHEDULE O. 86184 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 2 1 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 WA X ELLEN LENDE 2062234088 4132 CALIFORNIA AVE SW SEATTLE WA 98116 X PETER GOLDMAN DIRECTOR/PRESIDENT 20.00 X X 0 0 0 TODD TRUE DIRECTOR 1.00 40.00 X 0 158000 40500 PATTI GOLDMAN DIRECTOR 1.00 40.00 X 0 150000 56000 ELLEN LENDE SECRETARY/TREASURER 16.00 X 30799 0 7703 30799 308000 104203 0 0 1 0 0 231000 231000 48 48 231048 0 0 48 15000 15000 52438 21639 30799 9516 4289 5227 4559 2098 2461 7976 7976 16536 16536 4991 2502 2489 21987 12822 9165 13728 10983 2745 45 45 705 705 5946 5414 532 DUES & SUBSCRIPTIONS 2750 2056 694 CONTINUING EDUCATION 655 655 MISCELLANEOUS 105 105 156937 86184 70753 0 4666 64605 55706 44498 11913 11208 16579 75813 84 84 59177 37988 59261 38072 X -42682 37741 0 0 0 0 -42682 37741 16579 75813 74111 6312 0 X 0 0 0 X X 1 EARTHJUSTICE 941730465 7 1 86184 0 1 86184 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 55706 44498 11208 11208 CREDIT CARD LIABILITY 2979 DEPOSITS 32019 PAYROLL TAXES 2990 37988 PART IV, LINE 2B: IOLTA TRUST ACCOUNT THE ORGANIZATION MAINTAINS A TRUST ACCOUNT FOR HOLDING CLIENT FUNDS ON DEPOSIT. 1 CENTER FOR RESPONSIBLE FORESTRY 1002 NORTH AINSWORTH AVE TACOMA WA 98403 861324309 501(C)(3) 15000 0 TO ASSIST THE ORGANIZATION IN IT'S EFFORTS TO DEVELOP AND IMPLEMENT A STRATEGIC CAMPAIGN TO PROTECT OLD STATE FORESTS. PART I, LINE 2: THE ORGANIZATION CLEARLY IDENTIFIES THE EXPLICIT PURPOSE OF GRANTS PRIOR TO DISBURSING FUNDS. THE PURPOSE OF THE GRANT AND AGREEMENT REGARDING HOW THE FUNDS SHOULD BE USED IS CLEARLY DOCUMENTED IN CORRESPONDENCE PRIOR TO DISBURSEMENT. THE ORGANIZATION IS IN REGULAR CONTACT WITH GRANTEES AND OBTAINS WRITTEN ACKNOWLEDGEMENT REGARDING HOW THE FUNDS WERE USED. 0 0 0 0 0 0 0 0 0 PATTI GOLDMAN DIRECTOR 0 150000 0 0 0 0 0 16000 0 40000 0 206000 0 0 TODD TRUE DIRECTOR 0 158000 0 0 0 0 0 15500 0 25000 0 198500 0 0 PART II, LINES 1 & 2 TODD TRUE AND PATTI GOLDMAN ARE COMPENSATED SEPARATELY BY THE SUPPORTED ORGANIZATION, EARTHJUSTICE, EIN 94-1730465. AMOUNTS ARE ESTIMATED AS EXACT DOLLAR AMOUNTS ARE NOT KNOWN. PATTI GOLDMAN IS NOT RELATED TO PETER GOLDMAN. FORM 990, PART III, LINE 4A: 1. IMPLEMENTING CONSERVATION NORTHWEST V. FRANZ, 199 WN.2D 813 (2022). ON JULY 21, 2022, THE WASHINGTON SUPREME COURT DECIDED CNW V. FRANZ, AN IMPORTANT AND HISTORIC CASE DEFINING THE NATURE AND SCOPE OF THE "TRUST MANDATE" THAT GOVERNS DNR WHEN IT MANAGES THE 3 MILLION ACRES OF FEDERALLY-GRANTED STATE LANDS. THE COURT HELD THAT, UNDER THE ORIGINAL STATE LAND GRANTS, A "TRUST" RELATIONSHIP GOVERNED THE STATE'S MANAGEMENT OF THE STATE LANDS. BUT, CRITICALLY, THE COURT AFFIRMED THAT THIS "TRUST" WAS MORE AKIN TO A PUBLIC TRUST IN THAT IT GAVE THE LEGISLATURE AND DNR WIDE AND VIRTUALLY UNCHALLENGEABLE LATITUDE ON HOW TO BALANCE THE REVENUES GENERATED BY THE MANAGEMENT OF THIS LAND WITH THE CO-EQUAL INTERESTS OF "ALL THE PEOPLE" (TERMS IN STATE CONSTITUTION). THE COURT ALSO HELD THAT THE STATE HAD NO DUTY TO "MAXIMIZE" INCOME FROM THESE LANDS ON BEHALF OF THE TRUSTS AND COULD MANAGE THESE LANDS IN "MYRIAD WAYS," WHETHER THROUGH LOGGING OR OTHER USES OR BUSINESS DECISIONS. IN THE WAKE OF THIS DECISION, WFLC AND ITS CONSERVATION PARTNERS HAVE SHIFTED THEIR ATTENTION TO THE VARIOUS FORUMS IN WHICH THE STATE AND DNR ARE MAKING LAND MANAGEMENT DECISIONS THAT COULD BE AFFECTED BY THE LEGAL RATIONALE EXPRESSED IN THE CASE. EXAMPLES OF RELATED ADVOCACY INCLUDE: (1) ADVOCACY BEFORE THE BOARD OF NATURAL RESOURCES EACH MONTH ON THE LEGAL, SCIENTIFIC, AND POLICY CASE FOR MANAGING FORESTS IN THE PUBLIC INTEREST (I.E. COGNIZANT OF CLIMATE CHANGE); (2) DEFEATING (IN SEPTEMBER 2022) A MASSIVE PROPOSED SETTLEMENT AGREEMENT BETWEEN DNR AND TIMBER INDUSTRY IN AN ALLEGED BREACH OF TRUST CASE USING THE PUBLIC INTEREST PRINCIPLES OF CNW V. FRANZ (SEE BELOW); (3) IMPLEMENTING CNW V. FRANZ IN PENDING LEGISLATION IN OLYMPIA; (4) USING CNW V. FRANZ TO DEFEAT TIMBER INDUSTRY AND RURAL COUNTY LEGAL STRATEGIES ATTEMPTING TO MAXIMIZE TIMBER HARVEST IN THE NAME OF THE BENEFICIARIES AND FINANCING OF RURAL COUNTIES; AND (5) USING CNW V. FRANZ TO JUSTIFY THE SALE OF ECOSYSTEM SERVICES OR FOREST CARBON TRANSACTIONS. 2. DEFENDING DNR AND STATUTORY SCHEME FROM TIMBER INDUSTRY LITIGATION PUSHING FOR MORE LOGGING. IN 2020, AT THE SAME TIME WE FILED CNW V. FRANZ, THE TIMBER INDUSTRY AND SOME RURAL COUNTIES MOUNTED LITIGATION AGAINST DNR ON TWO FRONTS: THEY FILED A CONSTITUTIONAL WRIT IN THURSTON COUNTY CHALLENGING TWO MAJOR 2019 BOARD DECISIONS ON THE BASIS THAT THE DECISIONS WERE TOO CONSERVATION ORIENTED AT THE "EXPENSE" OF THE TRUSTS; AND (2) A COMMON LAW BREACH OF TRUST CASE FILED IN SKAGIT COUNTY SUPERIOR COURT (TRANSFERRED TO WHATCOM AFTER ALL SKAGIT JUDGES RECUSED). ON THE THURSTON CASE, WFLC IS WORKING WITH WYATT GOLDING AT ZIONTZ CHESTNUT AND IS REPRESENTING (AS INTERVENORS) A GROUP OF CONSERVATION ORGANIZATIONS (WCA, CNW, OFCO); THAT CASE IS NOW STAYED PENDING THE SECOND CASE. UNLIKE THE THURSTON WRIT CHALLENGE, WE ARE NOT INTERVENORS IN THE WHATCOM CASE; BUT WE ARE MONITORING THE CASE CLOSELY FOR AMICUS OPPORTUNITIES. EACH OF THESE CASES PRESENTS OPPORTUNITIES TO FURTHER ADVANCE THE PUBLIC INTEREST PRINCIPLES OF CNW V. FRANZ INTO STATE AND JUDICIAL DECISION MAKING. 3. OLD FOREST LITIGATION. THERE ARE APPROXIMATELY 100,000 ACRES REMAINING OF OLD "LEGACY" FORESTS ON DNR LANDS. WHILE FALLING SHORT OF DNR'S DEFINITION OF "OLD GROWTH" (250), THESE FORESTS WERE NEVER INDUSTRIALLY CLEAR CUT AND TODAY EXHIBIT THE AGE AND STRUCTURE OF OLD GROWTH. THEY ARE ALSO ESSENTIAL BECAUSE THEY ARE LOCATED IN AREAS WITH LITTLE OR NO PROTECTED FEDERAL LAND, NEAR THE COAST (MURRELETS), AND BECAUSE OF THEIR ENORMOUS CARBON STORAGE. SINCE EARLY 2022, WFLC HAS TEAMED UP WITH TWO FIRMS, FIRST BRICKLIN NEWMAN AND NOW ZIONTZ CHESTNUT, TO REPRESENT THE CENTER FOR RESPONSIBLE FORESTRY IN TACOMA. WE CONSOLIDATED 5 SEPARATE DNR TIMBER SALES IN MULTIPLE COUNTIES AND CHALLENGED THEM IN GRAYS HARBOR COUNTY ON LEGAL GROUNDS THAT THEY FAILED TO COMPLY WITH DNR'S FEDERAL HCP, 2006 POLICY FOR SUSTAINABLE FORESTS, AND 2007 IMPLEMENTING POLICY. THESE LAWS AND POLICIES COLLECTIVELY AND INDIVIDUALLY REQUIRE DNR TO ATTAIN 10- 15% OF "OLD FULLY FUNCTIONAL FOREST" IN EACH DNR "PLANNING AREA" BY 2070. YET, DESPITE CLAIMING TO BE ON TRACK AND PURPORTING TO BE ON TRACK UNDER SEPA, DNR HAS TO DATE ONLY ACHIEVED 0.5% OF ITS MINIMUM 10% REQUIREMENT. THIS CASE WILL BE SET FOR ORAL ARGUMENT BEFORE THE COURT OF APPEALS DIV. II IN SPRING 2023. (ORAL ARGUMENT WAS ORIGINALLY SCHEDULED FOR MARCH 14, 2023 BUT THE INDUSTRY INTERVENOR FILED AN 11TH HOUR MOTION TO DISMISS FOR MOOTNESS (TREES LOGGED). WE ARE IN THE PROCESS OF BRIEFING AT THIS TIME AND ANTICIPATE A MAY 2023 CALENDAR DATE. 4. OLD FOREST ADVOCACY. WFLC'S OLD FOREST ADVOCACY INCLUDES: MONTHLY ATTENDANCE AT BOARD OF NATURAL RESOURCE MEETINGS; STAKEHOLDER REPRESENTATION AT ROUNDTABLES; DISCUSSIONS AND NEGOTIATIONS WITH BOARD MEMBERS AND DNR STAFF. 5. DEFENDING DNR'S AUTHORITY TO SELL OR LEASE FOREST CARBON RIGHTS. ALTHOUGH ITS SCOPE WAS UNDER-AMBITIOUS AND ITS PLAN WAS NOT WELL-COORDINATED OR THOUGHT OUT, IN APRIL 2022 DNR DECIDED TO LEASE 10,000 ACRES OF ITS FORESTS TO A FOREST CARBON CREDIT PROGRAM. AS A FIRST PHASE, DNR CONDUCTED PROGRAMMATIC SEPA OF ITS LEASING PROGRAM. WORKING WITH ITS CONSERVATION PARTNERS, WFLC COMMENTED ON THIS PROGRAM AND SUGGESTED IMPROVEMENTS. AT THE CONCLUSION OF THE SEPA PROCESS, THE INDUSTRY ASSOCIATION (AFRC) AND TWO COUNTIES (SKAGIT, LEWIS) CHALLENGED DNR'S APPROVAL OF THE LEASING PROGRAM AND ITS RELATED SEPA PROCESS. WFLC AND ZIONTZ CHESTNUT ARE IN THE PROCESS OF PREPARING A MOTION TO INTERVENE IN ORDER TO CONFIRM OR ESTABLISH DNR'S LEASING AUTHORITY (OR TO CONTRIBUTE TO LEGISLATION PROVIDING SUCH AUTHORITY) OR, IN THE ALTERNATIVE IF NECESSARY, TO DEFEND DNR'S DECISION TO LEASE FOR CARBON IN LIEU OF LOG. 6. COMPLETE AND SCIENTIFIC DISCLOSURE OF CARBON EMISSIONS FROM DNR TIMBER SALES. WE ARE WORKING WITH THE CENTER FOR SUSTAINABLE ECONOMY AND BRICKLIN-NEWMAN ON A CASE CHALLENGING DNR'S "CARBON ACCOUNTING" IN ITS SEPA CHECKLISTS FOR ITS TIMBER SALES PROGRAM. IN FALL 2022, A JEFFERSON COUNTY SUPERIOR COURT JUDGE AGREED THAT SEPA'S SEPA PROCESS WAS INADEQUATE RELATIVE TO CARBON EMISSIONS AND SEQUESTRATION AND INVALIDATED DNR'S TIMBER SALE IN THAT COUNTY. DNR IS ATTEMPTING TO GET AROUND THIS DECISION IN OTHER COUNTIES BY MERELY RE-DOING ITS SEPA PAPERWORK AND, CONSEQUENTLY, WE ARE POISED TO BRING A SUCCESSOR ACTION. IN ADDITION, WE SEE THE OPPORTUNITY TO ADVANCE IN THIS CASE A RECENTLY DECIDED SEPA CASE, WILD FISH CONSERVANCY V. DEPT. OF FISH AND WILDLIFE, 198 WN.2D 846 (2022), WHICH HELD THAT AGENCY THRESHOLD SEPA DETERMINATIONS MUST TAKE INTO ACCOUNT THE EXTENT TO WHICH A PROPOSED LAND USE IRRETRIEVABLY COMMITS STATE-MANAGED RESOURCES IN A MANNER THAN COULD COLD COMPROMISE PUBLIC RESOURCES. 7. ON-GOING ADVOCACY RELATING TO THE WASHINGTON FOREST PRACTICES BOARD AND THE FOREST PRACTICES HCP'S ADAPTIVE MANAGEMENT PROGRAM. THIS PROGRAM GOVERNS LOGGING THAT IMPACTS THREATENED AND ENDANGERED AQUATIC SPECIES WHOSE HABITAT IS ON WASHINGTON'S 9.3 MILLION ACRES OF STATE AND PRIVATE FORESTS. WFLC'S ACTIVITIES INCLUDE: PARTICIPATION AS A "PRINCIPAL" IN THE NINE-STAKEHOLDER LEADERSHIP GROUP, WORKING ON 2-3 IMPORTANT PENDING REGULATORY CHANGES, AND ATTENDING ALL FOREST PRACTICES BOARD MEETINGS. FORM 990, PART VI, SECTION A, LINE 2 PATTI GOLDMAN IS AN EMPLOYEE (SENIOR ATTORNEY) AND TODD TRUE IS AN EMPLOYEE (SENIOR ATTORNEY) AT EARTHJUSTICE, THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE PUBLIC CHARITY MEMBERS OF THE ORGANIZATION'S GOVERNING BODY HAS THE EXCLUSIVE AUTHORITY TO ELECT THE PUBLIC CHARITY DIRECTORS CLASS OF THE BOARD OF DIRECTORS AND SHALL EACH BE ENTITLED TO 1 VOTE IN EXERCISING ALL OTHER RIGHTS GRANTED TO VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH THE BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, FORM 990 IS DISTRIBUTED TO AND REVIEWED BY THE ENTIRE BOARD AND THE TREASURER. THE PRESIDENT SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO ACKNOWLEDGE IN WRITING ON AN ANNUAL BASIS THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, QUESTION 1A, LINE 3: ELLEN LENDE RECEIVED COMPENSATION AS A .4 TIME ADMINISTRATOR OF THE ORGANIZATION. SHE DID NOT RECEIVE COMPENSATION FOR HER POSITION AS SECRETARY OR TREASURER. FORM 990, PART VII, SECTION A, LINES 1 AND 2: TODD TRUE AND PATTI GOLDMAN ARE COMPENSATED SEPARATELY BY THE SUPPORTED ORGANIZATION, EARTHJUSTICE, EIN 94-1730465. AMOUNTS ARE ESTIMATED AS EXACT DOLLAR AMOUNTS ARE NOT KNOWN. PATTI GOLDMAN IS NOT RELATED TO PETER GOLDMAN. REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBER ELECTION UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDED 12/31/2022. TAXPAYER NAME: WASHINGTON FOREST LAW CENTER TAXPAYER ADDRESS: 4132 CALIFORNIA AVE SW, SEATTLE WA 98116 TAXPAYER ID NUMBER: 91-1803140 EARTHJUSTICE 50 CALIFORNIA STREET SUITE 500 SAN FRANCISCO CA 94111 941730465 ENVIRONMENT CA 501(C)3 LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0