2024-10-23T16:15:25-05:00 2023-12-31 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2023-01-01 943140861 COLUMBIA LAND TRUST COLU 3606960131 850 OFFICERS ROW VANCOUVER WA 986613856 MEG RUTLEDGE EXECUTIVE DIRECTOR 3606960131 2024-09-26 1 0 SANG AHN P00540880 5032270581 2023 2024-10-15 13:58:12Z MEGAN RUTLEDGE 850 OFFICERS ROW VANCOUVER WA 986613856 31200070 0 X WWW.COLUMBIALANDTRUST.ORG X 1990 WA TO CONSERVE SIGNATURE LANDSCAPES AND VITAL HABITAT OF THE COLUMBIA RIVER REGION. 12 12 50 169 0 0 13578257 19722158 1056967 618319 411879 1786421 -282 0 15046821 22126898 0 0 0 0 3337139 4111649 0 0 877218 6912006 4477855 10249145 8589504 4797676 13537394 129053454 144213412 5521255 4874755 123532199 139338657 X THE COLUMBIA LAND TRUST CONSERVES SIGNATURE LANDSCAPES AND VITAL HABITAT TOGETHER WITH THE LANDOWNERS AND COMMUNITIES OF THE COLUMBIA RIVER REGION. 0 0 1850059 618319 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 2023, THE LAND TRUST CONSERVED 2,334 ACRES ACROSS ITS SERVICE AREA, WHICH EXTENDS ALONG THE COLUMBIA FROM THE DALLES, OREGON TO THE PACIFIC OCEAN. THIS INCLUDED OVER 1,100 ACRES OF FORESTLAND IN WASHINGTON STATE. 777321 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 PRINTED NEWSLETTER, FIELDBOOK, A MONTHLY EMAIL NEWSLETTER, THE MOSS, AND A YEAR-END CONSERVATION REPORT, AND MAINTAINS AN ACTIVE 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 LEADS THE BACKYARD HABITAT CERTIFICATION PROGRAM IN PARTNERSHIP WITH BIRD ALLIANCE OF OREGON. 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. 3973249 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 38,600 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. 6600629 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 85 0 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 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 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 MEGAN RUTLEDGE EXECUTIVE DIRECTOR 40.00 X 190170 0 13910 STEPHEN COOK GENERAL COUNSEL 34.15 X 152396 0 7656 IAN SINKS STEWARDSHIP DIRECTOR 40.00 X 128743 0 6473 CHERYL KEARNEY FOREST CONSERVATION DIRECTOR 40.00 X 128743 0 9827 AMY COSTELLO CHIEF OF STAFF 34.00 X 122849 0 12886 JENNIFER WILKERSON ADVANCEMENT DIRECTOR 40.00 X 126998 0 14128 849899 0 64880 8 0 1 0 MOSAIC ECOLOGY 3355 NE 74TH AVE PORTLAND OR 97213 PLANT INSTALLATION & MAINTENANCE 334170 CLEAN WATER SERVICES 2550 SW HILLSBORO HWY HILLSBORO OR 97123 INVASIVE PLANT CONTROL & NATIVE PLANT IN 307011 BEHRENDSEN TRUCKING NW LLC 50160 NW VISTA DR WOODLAND WA 98674 TRUCKING 230790 ASH CREEK FOREST MANAGEMENT LLC 2796 SE 73RD AVE HILLSBORO OR 97213 HABITAT RESTORATION 152802 JOHNSON & SON'S EXCAVATING PO BOX 275 NASELLE WA 98638 COMMERCIAL EXCAVATING & GRADING 145524 8 16279971 3442187 19722158 LAND CONSERVATION 900003 618319 618319 618319 475257 475257 10350552 33784 9073172 0 1277380 33784 1311164 1311164 22126898 618319 0 1786421 X 204080 132493 39887 31700 3197052 2075589 624863 496600 141322 91749 27621 21952 272081 176640 53178 42263 297114 192892 58071 46151 50899 50899 31450 31450 39154 39154 2330428 2131748 133981 64699 433966 250700 128440 54826 224867 32334 192533 66598 54888 5588 6122 39338 12047 18815 8476 4895 4895 52996 45703 7293 88381 3300 85081 PROPERTY ACQUISITION CO 720000 720000 LICENSE AND FEES 243059 161674 80320 1065 PROPERTY MAINTENANCE 107288 107288 INDIRECT COSTS ALLOC. 0 339033 -436124 97091 44536 16757 21506 6273 8589504 6600629 1111657 877218 494777 1540994 2868454 1863313 519606 510109 554430 539754 50291 59405 115850319 409017 103177009 115441302 20831892 23480276 556995 778259 129053454 144213412 937301 794149 55244 34162 657500 4528710 3388944 5521255 4874755 X 105030918 117920848 18501281 21417809 123532199 139338657 129053454 144213412 13537394 2269064 0 X X 0 1 X 1 1 1 X 8202885 17806260 24564138 13578257 19722158 83873698 8202885 17806260 24564138 13578257 19722158 83873698 328509 83545189 403107 506244 581042 435180 475257 2400830 86274528 2883098 0.96840 0.96190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 7673132 7673132 533657 133414 0 0 441071 438979 620844 533657 2034551 3051827 110268 109745 155211 133414 508638 762957 X X 56 8210.68 0 0 0 2 1 1507.00 53299 19158349 1634531 3950963 1819861 22923982 23643780 1278887 -4196793 1567525 19158349 20298243 199812 3855529 709804 23643780 16579221 1590840 2791717 663535 20298243 11905642 2088350 3292354 707125 16579221 0.18750 0.13890 0.67360 0 0 115103227 115103227 136448 23832 112616 22219 22219 0 79386 79386 0 509039 283580 225459 115441302 PROPERTY HELD ON BEHALF OF LOCAL GOV'TS 2922743 OPERATING LEASE LIABILITIES 466201 3388944 X 24357729 2269064 921 2269985 22087744 39154 39154 22126898 8551271 921 921 8550350 39154 39154 8589504 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, 2023 THE TRUST HELD 56 CONSERVATION EASEMENTS ON 8,211 ACRES OF LAND (55 CONSERVATION EASEMENTS ON 8,168 ACRES OF LAND AT DECEMBER 31, 2022)." 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 X X X 0 0 0 0 0 0 0 0 0 MEGAN RUTLEDGE EXECUTIVE DIRECTOR 190170 0 0 0 0 0 6524 0 7386 0 204080 0 0 0 STEPHEN COOK GENERAL COUNSEL 152396 0 0 0 0 0 7620 0 36 0 160052 0 0 0 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 442,814. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 442,814. APPRAISAL, REVIEW AND ACQUISITION: PROGRAM SERVICE EXPENSES 87,466. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,466. LAND STEWARDSHIP: PROGRAM SERVICE EXPENSES 16,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,966. GENERAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 54,399. TOTAL EXPENSES 54,399. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 274,153. MANAGEMENT AND GENERAL EXPENSES 133,981. FUNDRAISING EXPENSES 10,300. TOTAL EXPENSES 418,434. PROPERTY SERVICES: PROGRAM SERVICE EXPENSES 1,310,349. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,310,349. FORM 990, PART VII, LINE 2C THE PROCESS FOR SELECTING AN INDEPENDENT AUDITOR IS UNCHANGED FROM THE PRIOR YEAR.