2024-10-30T09:21:47+00:00 2023-12-31 135381590 BDO USA PA 8401 Greensboro Drive - Suite 800 McLean VA 22102 990 2023-01-01 521808517 The Humane Society Wildlife Land Trust HUMA 2024521100 1255 23RD STREET NW 450 Washington DC 20037 WILLIAM H HALL TREASURER 2024-10-30 true Marc R Berger CPA P01871563 7038930600 2024-10-30 2023 2024-10-15 13:58:12Z Jim Reed 1255 23RD STREET NW 450 Washington DC 20037 3559136 false X www.humanesociety.org/wildlife-land-trust X 1993 DC The Humane Society Wildlife Land Trust Protects Wildlife By Permanently Preserving And Connecting Habitat. 3 0 4 5 0 0 1449672 1349442 0 43556 1082988 186986 126478 1680214 2558908 678000 0 471246 401910 0 17426 370626 259487 841872 1339397 838342 1219511 19601915 21568082 77294 46153 19524621 21521929 THE HUMANE SOCIETY WILDLIFE LAND TRUST (HSWLT) PROTECTS WILDLIFE BY PRESERVING NATURAL HABITATS AND PERMANENT SANCTUARIES. false false 1230434 678000 29717 PERMANENT WILDLIFE SANCTUARY PROTECTION: HSWLT PROTECTS A PORTFOLIO OF WILDLIFE SANCTUARIES COMPRISING MORE THAN 20,000 ACRES IN THE UNITED STATES. ON EACH SANCTUARY, WILDLIFE HABITAT AND OTHER CONSERVATION VALUES ARE MANAGED AND PROTECTED CONSISTENT WITH HSWLT'S MISSION. IN 2023, HSWLT STAFF AND CONTRACTORS CONDUCTED IN-PERSON, PHYSICAL ANNUAL MONITORING INSPECTIONS OF ALL OF THE TRUST'S EASEMENTS. THOSE PHYSICAL INSPECTIONS WERE COMPLIMENTED BY A CONTINUED USAGE OF REMOTE TECHNOLOGIES SUCH AS LOW ELEVATION AERIAL PHOTOGRAPHY AND HIGH-RESOLUTION SATELLITE IMAGERY. (CONTINUED on Schedule O) 8561 PUBLIC EDUCATION AND CONSCIOUSNESS RAISING: HSWLT BELIEVES THAT EDUCATING THE PUBLIC IS AN IMPORTANT WAY TO CREATE A HUMANE AND SUSTAINABLE WORLD FOR ALL ANIMALS-A WORLD THAT WILL ALSO BENEFIT PEOPLE. MANAGEMENT AND STAFF OF HSWLT DEVOTE SUBSTANTIAL PORTIONS OF THEIR TIME, AS WELL AS OPERATIONAL EXPENSES, TO PROGRAM OVERSIGHT, OPERATIONS, AND COLLABORATIVE EFFORTS AIMED AT WILDLIFE HABITAT PROTECTION AND ENHANCEMENT. HSWLT SEEKS TO FORGE A LASTING AND COMPREHENSIVE CHANGE IN HUMAN CONSCIOUSNESS OF AND BEHAVIOR TOWARD ALL ANIMALS IN ORDER TO PROTECT WILD HABITATS AND THE ENTIRE COMMUNITY OF LIFE. (Continued on Schedule O) 1238995 true true false false false true false false true true true false true false true false true false false true false false false false false false true false true false false false false false false false false false false false false false true false false false true X 0 0 4 true false false false false false true true false false false false false false X 3 0 true false true false false true false true true false false true true true true true true false false false CA FL GA AL HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA AR WV WI X X William H Hall 2024521100 1255 23rd Street NW Suite 450 Washington DC 20037 Jennifer Hillman Vice Chair & Vice President 0.0 40.0 X X 0 162834 28610 Nicole Paquette Chair & President 0.1 38.9 X X 0 300639 36650 William H Hall Treasurer 0.1 37.9 X X 0 299612 42775 Anna Frostic Director 0.0 40.0 X 0 178475 37883 Jim Reed Executive Director 40.0 0 X 133036 0 25343 Johanie V Parra Secretary 2.0 36.0 X 0 107106 6074 Susannah May Associate General Counsel 2.0 38.0 X 9632 166196 23796 Cristobel Block Former Vice Chair 0.0 40.0 X 0 608991 40681 Deborah Muse Former Assistant Secretary 0.0 40.0 X 0 106008 15212 142668 1929861 257024 1 true true false 0 1026 1348416 0 1349442 0 0 0 0 0 21389 21389 28809 28809 66825 66825 0 66825 66825 181034 1880793 170792 829436 10242 1051357 1061599 0 1061599 Sale of Grain 111199 29717 29717 List Rental 900099 1074 1074 OTHER REVENUE 900099 53 53 0 0 0 0 30844 2558908 29717 0 1179749 678000 678000 158380 139865 18515 0 186417 164624 21793 0 7529 6649 880 0 26482 23386 3096 0 23102 20401 2701 0 17255 15238 2017 0 5367 0 5367 0 75081 60166 7965 6950 13688 8116 4419 1153 17586 15530 2056 0 55617 49115 6502 0 3171 2800 371 0 9417 8316 1101 0 R/E AND OTHER TAXES 37520 32040 4241 1239 EDUCATION AND MARKETING MATERIAL 24785 14749 1952 8084 0 0 0 0 1339397 1238995 82976 17426 500 500 157250 167717 36205 3123 0 0 0 0 0 9507581 55697 10284120 9451884 662504 854585 5780554 6411813 0 2680782 4678460 19601915 21568082 77294 46153 0 0 0 0 77294 46153 X 2362355 2377022 17162266 19144907 19524621 21521929 19601915 21568082 1219511 777797 0 X false true X true false X 2122476 3149009 1062267 1449672 1349442 9132866 0 0 2122476 3149009 1062267 1449672 1349442 9132866 4768405 4364461 159555 85862 111200 145303 117023 618943 0 30830 40393 36591 58348 30844 197006 9948815 0 0.4387 0.4895 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - SALE OF GRAIN, COLUMN A - 28888.0, COLUMN B - 27368.0, COLUMN C - 34755.0, COLUMN D - 58015.0, COLUMN E - 29717.0, COLUMN F - 178743.0; DESCRIPTION - LIST RENTAL, COLUMN A - 1942.0, COLUMN B - 13025.0, COLUMN C - 1836.0, COLUMN D - 333.0, COLUMN E - 1074.0, COLUMN F - 18210.0; DESCRIPTION - OTHER, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 53.0, COLUMN F - 53.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 83 10488.0 0 0 0 29 true 1009.0 90025 12451346 0 197483 20 12648809 12664443 0 -213096 1 12451346 12424364 0 240092 13 12664443 11814323 352265 257778 2 12424364 10324384 1393997 95943 1 11814323 0.0 0.95 0.05 false false 9378872 9378872 111259 38247 73012 17450 17450 0 9451884 Investments in hedge funds, fund of funds, partnerships, and private equity funds 6411813 F 6411813 Due From Affiliate 4678460 4678460 DUE TO THE HUMANE SOCIETY OF THE UNITED STATES ANNUITIES AND UNITRUSTS LIABILITY 0 X 2498468 0 0 2498468 60440 60440 2558908 1334030 0 0 1334030 5367 0 5367 1339397 Schedule D, Part II, Line 5 Conservation easements policy HSWLT HAS WRITTEN POLICIES REGARDING HOW IT WILL MONITOR, INSPECT, HANDLE VIOLATIONS OF, AND ENFORCE CONSERVATION EASEMENTS. THE POLICIES REQUIRE: ANNUAL MONITORING; PROMPTLY ADDRESSING VIOLATIONS, FOCUSING INITIALLY ON OBTAINING LANDOWNERS' VOLUNTARY COMPLIANCE; AND ESCALATING ENFORCEMENT ACTIONS INCLUDING, WHEN APPLICABLE, CRIMINAL PROSECUTION AND/OR CIVIL LITIGATION. HSWLT'S CONSERVATION EASEMENTS INCLUDE LANGUAGE TO IMPLEMENT THESE POLICIES INCLUDING: AUTHORIZING ACCESS TO THE PROTECTED PROPERTY FOR MONITORING AND INSPECTION; ALLOWING HSWLT TO SEEK TO ENJOIN A VIOLATION, SEEK DAMAGES FOR REMEDIATION, OR PURSUE OTHER AVAILABLE REMEDIES; FOR LANDOWNER WAIVER OF CERTAIN TECHNICAL DEFENSES THAT MIGHT IMPEDE ENFORCEMENT; AND FOR THE RECOVERY OF ATTORNEYS' FEES INCURRED TO ENFORCE THE EASEMENT. Schedule D, Part II, Line 9 Conservation easements financial reporting CONSERVATION EASEMENTS ARE REPORTED AT $1 ON THE BALANCE SHEET AND INCOME STATEMENT. EASEMENTS ARE INTENDED TO FULFILL THE MISSION OF HSWLT AND ARE NOT INTENDED FOR SALE IN THE EXTERNAL MARKET. Schedule D, Part V, Line 4 Intended uses of endowment funds HSWLT'S PERMANENTLY AND TEMPORARILY RESTRICTED ENDOWMENT FUNDS ARE HELD FOR USE CONSISTENT WITH THE FUNDS' DONOR-IMPOSED RESTRICTIONS, WHICH VARY. THIS INCLUDES REAL PROPERTY OWNED BY AND CONSERVATION EASEMENTS HELD ON PROPERTY OWNED BY THIRD PARTIES THAT HSWLT PERMANENTLY PROTECTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FOLLOWING FOOTNOTE IS FROM THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE HUMANE SOCIETY OF THE UNITED STATES AND AFFILIATES (THE SOCIETY): The HSUS (The Humane Society of the United States), FFA (The Fund for Animals), HSI (Humane Society International), HSVMA (Humane Society Veterinary Medical Association), and HSWLT qualify under Section 501(c)(3) of the Internal Revenue Code (IRC) and are classified as organizations that are not private foundations. Therefore, the Society is generally not subject to tax under present income tax laws; however, any unrelated business income may be subject to federal and state income taxes. Total unrelated business income tax for the year ended December 31, 2023 was not material to the consolidated financial statements. In accordance with FASB ASC 740 Income Taxes, the Society recognizes tax liabilities for uncertain tax positions when it is more likely than not that a tax position will not be sustained upon examination and settlement with various taxing authorities. Liabilities for uncertain tax positions are measured based upon the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. With a few exceptions, the Society is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years ended December 31, 2020, and prior. Management has evaluated the Society's tax positions and has concluded that the Society has taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Interest and dividend and royalty revenue - 50198 Realized gain on investments - 10242 Central America and the Caribbean 0 0 Investments N/A 2064946 Europe (Including Iceland and Greenland) 0 0 Investments N/A 192418 0 0 0 0 0 0 2257364 0 2257364 false false false true false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual true The Vital Ground Foundation 30 Fort Missoula Road Missoula MT 59804 870483446 501 (c)(3) 678000 Funding for a Montana conservation habitat that will provide a wildlife stronghold where hunting and trapping are prohibited. 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE HUMANE SOCIETY WILDLIFE LAND TRUST (HSWLT) ISSUES GRANTS TO ORGANIZATIONS THAT MEET HSWLT'S MISSION CRITERIA. GRANTS ARE USUALLY GIVEN TO ORGANIZATIONS THAT HAVE BEEN THOROUGHLY RESEARCHED OR TO ORGANIZATIONS WITH WHICH HSWLT HAS AN EXISTING RELATIONSHIP. GRANT OVERSIGHT IS ACCOMPLISHED THROUGH A VARIETY OF METHODS SUCH AS PROGRESS REPORTS, MEETINGS WITH GRANTEES, AND SITE VISITS. false false false false false false false false false Cristobel Block Former Vice Chair 0 608991 0 0 0 0 0 19800 0 20881 0 649672 0 0 Nicole Paquette Chair & President 0 300639 0 0 0 0 0 18226 0 18423 0 337289 0 0 William H Hall Treasurer 0 299612 0 0 0 0 0 18847 0 23928 0 342387 0 0 Jennifer Hillman Vice Chair & Vice President 0 162834 0 0 0 0 0 9918 0 18692 0 191444 0 0 Anna Frostic Director 0 173949 0 4525 0 0 0 11884 0 26000 0 216358 0 0 Deborah Muse Former Assistant Secretary 0 106008 0 0 0 0 0 6551 0 8662 0 121220 0 0 Jim Reed Executive Director 133036 0 0 0 0 0 8345 0 16998 0 158379 0 0 0 Susannah May Associate General Counsel 9632 166196 0 0 0 0 593 10230 711 12262 10936 188688 0 0 Form 990, Part III, Line 4a PERMANENT WILDLIFE SANCTUARY PROTECTION Continued from Part III, Line 4a (1 of 1) WILDLIFE AND HABITAT ENHANCEMENT COLLABORATIONS: HSWLT WORKS IN COLLABORATION WITH OTHER NON-GOVERNMENTAL ORGANIZATIONS THROUGHOUT THE UNITED STATES AND ABROAD TO PROMOTE ITS VALUES OF HABITAT AND WILDLIFE PROTECTION. HSWLT PARTICIPATES IN THESE COLLABORATIONS THROUGH ACTIVE CONSULTATION BY HSWLT STAFF WITH LIKE-MINDED ORGANIZATIONS IN THE FORM OF TECHNICAL ASSISTANCE, ORGANIZATIONAL DEVELOPMENT AND HABITAT ACQUISITION FUNDING. Form 990, Part III, Line 4b PUBLIC EDUCATION AND CONSCIOUSNESS RAISING Continued from Part III, Line 4b (1 of 1) IN 2023, HSWLT CARRIED OUT EDUCATIONAL OUTREACH THROUGH THE MAINTAINENCE OF OUR WEBSITE AND OTHER SOCIAL MEDIA PLATFORMS (ESTIMATED VIEWS IN EXCESS OF 460,000). Form 990, Part V, Line 2a Number of Employees Reported on Form W-3 The Humane Society of the United States pays wages to the employees of HSWLT and files all required federal employment tax returns, including Form W-3. HSWLT does not report employees on Form W-3. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons OFFICER PARRA, AND DIRECTORS FROSTIC, HALL, HILLMAN, AND PAQUETTE WERE EMPLOYED BY ANOTHER TAX EXEMPT ORGANIZATION WHERE OFFICER PARRA, AND DIRECTORS HALL AND PAQUETTE ALSO SERVED AS OFFICERS. THEREFORE, THESE INDIVIDUALS HAD "BUSINESS RELATIONSHIPS" WITH EACH OTHER. - Business relationship Form 990, Part VI, Line 4 Significant changes to organizational documents WLT changed its bylaws in 2023 to, among other things, reduce the number of board members and extend their terms of office, eliminate the position of Vice Chair, and add language clarifying officer authority to enter into contracts and financial instruments. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE HUMANE SOCIETY OF THE UNITED STATES'S BOARD OF DIRECTORS APPOINTS HSWLT'S BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER INTERNAL ACCOUNTING STAFF DRAFTS THE 990, THE DRAFT IS SUBMITTED TO HSWLT'S INDEPENDENT TAX PREPARERS FOR THEIR REVIEW AND REVISION, AS MAY BE APPROPRIATE. THE REVISED DRAFT IS THEN GIVEN TO HSWLT'S TREASURER FOR FURTHER REVIEW. ONCE ALL STAFF AND PROFESSIONAL REVIEWS/REVISIONS ARE DONE, THE TREASURER SENDS THE PROPOSED FINAL OF THE FORM 990 TO HSWLT'S BOARD FOR ITS CONSIDERATION. ONCE THE BOARD HAS HAD AN OPPORTUNITY TO REVIEW AND COMMENT, THE FINALIZED VERSION IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy The Humane Society of the United States's (HSUS) Conflict of Interest Policy applies to all directors, officers, and employees of the HSUS. The policy is incorporated in the HSUS's Employee Handbook, which all employees (including officers) receive upon joining the organization, and which applies to HSWLT by board resolution adopted in 2017. The policy is also covered in orientation sessions for new board directors. Additionally, a questionnaire is distributed to directors, officers, and key employees on an annual basis in order to ascertain the presence of any conflicts and enable the organization to answer Part VI, Lines 1b and 2. The questionnaires are completed, signed, and returned to the Corporate Secretary, who notifies the General Counsel of any concerns. The board of directors is charged with considering conflicts of interest involving directors and officers. Individuals having possible conflicts of interest cannot vote, participate in committee deliberations on the subject, or be counted toward meeting a quorum (they may answer questions). Conflicts of interest involving non-officer employees are reviewed by the General Counsel. Form 990, Part VI, Line 19 Required documents available to the public HSWLT MAKES COPIES OF ITS CERTIFICATE OF INCORPORATION AND BYLAWS AVAILABLE TO DONORS FREE-OF-CHARGE UPON REQUEST. FORMAL AUDITED FINANCIAL STATEMENTS ARE FILED WITH STATE CHARITABLE SOLICITATION REGISTRATIONS, AND ARE MADE AVAILABLE TO MAJOR DONORS AND WHERE REQUIRED BY LAW, TO THE GENERAL PUBLIC BY MAIL UPON REQUEST. FINANCIAL INFORMATION IN OTHER FORMATS - E.G., THE FORM 990 - IS AVAILABLE ON THE HSUS'S WEBSITE (HUMANESOCIETY.ORG) AND WILL ALSO BE MAILED, ON REQUEST AS SET FORTH IN IRS CODE SECTION 6104(D). THE CONFLICT OF INTEREST POLICY HAS NOT BEEN MADE AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part XII, Line 2c AUDIT OVERSIGHT CONSISTENT WITH PRIOR YEARS, THE HUMANE SOCIETY OF THE UNITED STATES (HSUS), THROUGH ITS AUDIT COMMITTEE, PROVIDES OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS (WHICH INCLUDES HSWLT) AND SELECTION OF AN INDEPENDENT ACCOUNTANT (APPOINTED BY THE AUDIT COMMITTEE OF HSUS) THAT AUDITED THE FINANCIAL STATEMENTS. 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