Columbia Land Trust in Vancouver, Washington (WA)

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Columbia Land Trust
Employer Identification Number (EIN)943140861
Name of OrganizationColumbia Land Trust
In Care of NameChery Kearney
Address1351 Officers Row, Vancouver, WA 98661-3856
SubsectionCharitable Organization
Ruling Date03/1998
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$44,663,412
Amount of Income$13,161,607
Form 990 Revenue Amount$12,710,582
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Land Resources Conservation


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Amount of income in 2012: $13,161,607
This organization: 

 $13,161,607
Other organizations performing similar types of work: 

 $449,025

Assets in 2012: $44,663,412
This organization: 

 $44,663,412
Other organizations performing similar types of work: 

 $2,523,547

Expenses in 2007: $2,212,429
This organization: 

 $2,212,429
Other organizations performing similar types of work: 

 $496,017

Income to expenses ratio in 2007: 2.5
This organization: 

 2.5
Other organizations performing similar types of work: 

 1.9

Expenses allocated to program services in 2007: 78.3%
This organization: 

 78.3%
Other organizations performing similar types of work: 

 82.6%

Number of employees in 2007: 12
Columbia Land Trust: 

 12
Other organizations performing similar types of work: 

 8

Employees paid over $50,000 in 2007: 33.3%
This organization: 

 33.3%
Other organizations performing similar types of work: 

 18.4%

Grants share in income in 2007: 96.9%
Columbia Land Trust: 

 96.9%
Other organizations performing similar types of work: 

 88.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220062007
Total revenue$3,173,966$1,684,556$2,711,026$3,338,845$5,582,739
Contributions, gifts, grants, and similar amounts received$2,838,590$1,447,117$2,650,643$3,035,425$5,409,980
Contributions to donor advised funds$0$0
Direct public support$2,838,590$784,510$1,994,140$1,243,163$4,340,404
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$662,607$656,503$1,792,262$1,069,576
Program service revenue including government fees and contracts$290,574$0$0$0$0
Membership dues and assessments$0$0$0$0$0
Interest on savings and temporary cash investments$12,644$16,715$38,447$81,991$105,478
Dividends and interest from securities$22,260$0$0$0$0
Net rental income or (loss)$1,493$9,893$2,700$3,250$2,275
Gross rents$7,436$9,893$2,700$3,250$2,275
Less: rental expenses$5,943$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$6,945$210,000$0$186,856$52,201
Gross amount from sales of assets other than inventory$6,945$500,000$0$895,498$285,852
Less: cost or other basis and sales expenses$0$290,000$0$708,642$233,651
Net income or (loss) from special events and activities$1,460$0$0$31,316$6,620
Gross revenue$1,460$0$0$75,458$71,324
Less: direct expenses other than fundraising expenses$0$0$0$44,142$64,704
Gross profit or (loss) from sales of inventory$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0
Other revenue$0$831$19,236$7$6,185
Total expenses$1,133,660$798,549$830,370$1,214,032$2,212,429
Program services$1,065,061$566,539$512,227$740,305$1,732,689
Management and general$29,000$157,469$236,410$176,338$188,070
Fundraising$39,599$74,541$81,733$297,389$291,670
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$4,035,163$4,847,083$6,454,619$13,896,737$17,324,736
Excess or (deficit) for the year$2,040,306$886,007$1,880,656$2,124,813$3,370,310
Net assets or fund balances at beginning of year$942,807$4,035,163$4,847,083$11,912,144$13,896,737
Other changes in net assets or fund balances$1,052,050$-74,087$-273,120$-140,220$57,689
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,212,429$1,732,689$188,070$291,670
Grants paid from donor advised funds$0
Other grants and allocations$267,791
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$89,546$50,507$15,905$23,134
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$502,598$283,484$89,270$129,844
Pension plan contributions not included above$36,303$20,476$6,448$9,379
Employee benefits not included above$42,070$23,729$7,472$10,869
Payroll taxes$53,750$30,317$9,547$13,886
Professional fundraising fees$0$0$0$0
Accounting fees$15,147$14,238$587$322
Legal fees$1,878$1,765$73$40
Supplies$34,863$22,734$4,555$7,574
Telephone$12,602$44$12,558$0
Postage and shipping$19,952$1,972$1,148$16,832
Occupancy$156,522$99,843$56,679$0
Equipment rental and maintenance$27,838$724$20,613$6,501
Printing and publications$32,787$13,112$2,790$16,885
Travel$31,514$25,782$925$4,807
Conferences, conventions, and meetings$26,487$14,239$5,838$6,410
Interest$16,244$0$16,244$0
Depreciation, depletion, etc.$12,595$4,436$4,056$4,103
Other expenses not covered above$831,942$857,496$-66,638$41,084
Balance Sheets
20002001200220062007
Total assets$11,066,453$12,499,858$17,122,734$22,239,537$24,497,645
Cash - non-interest-bearing$0$0$18,282$0$1,031,598
Savings and temporary cash investments$912,578$857,783$2,083,919$2,239,086$6,968
Accounts receivable less allowance for doubtful accounts$4,240$2,770$7,965$5,048$355,000
Pledges receivable less allowance for doubtful accounts$9,550$0$0$0$0
Grants receivable$420,725$60,213$242,814$842,328$1,215,187
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$0$1,512$1,197$2,371$1,829
Prepaid expenses and deferred charges$1,666$1,591$3,088$12,527$6,130
Investments - publicly-traded securities$1,229,935$1,340,777
Investments - other securities$0$710$532$506,026$372,757
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$287,907$282,610$244,916$340,692$0
Land, buildings, and equipment less accumulated depreciation$0$11,292,669$14,520,021$17,061,524$20,167,399
Other assets, including program-related investments$9,429,787$0$0$0$0
Total liabilities$7,031,290$7,652,775$10,668,115$8,342,800$7,172,909
Accounts payable and accrued expenses$207,409$43,026$99,907$171,059$579,475
Grants payable$0$10,000$10,000$1,010,000$10,000
Deferred revenue$0$7,268$75,000$34,033$27,490
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$30,500$193,500$261,500$295,000$190,000
Other liabilities$6,793,381$7,398,981$10,221,708$6,832,708$6,365,944
Total liabilities and net assets/fund balances$11,066,453$12,499,858$17,122,734$22,239,537$24,497,645
Total net assets or fund balances$4,035,163$4,847,083$6,454,619$13,896,737$17,324,736
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220062007
Total revenue$0$1,684,556$2,711,026$3,338,845$5,582,739
Total revenue, gains, and other support per audited financial statements$0$1,667,206$2,671,244$3,491,710$5,832,254
Other expenses$0$-17,350$-39,782$152,865$249,515
Net unrealized gains on investments$0$-22,421$-41,121$108,905$57,689
Donated services and use of facilities$0$5,071$1,339$43,960$191,826
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220062007
Total expenses$0$798,549$830,370$1,214,032$2,212,429
Total expenses and losses per audited financial statements$0$803,620$831,709$1,257,992$2,404,255
Other revenue$0$5,071$1,339$43,960$191,826
Donated services and use of facilities$0$5,071$1,339$43,960$191,826
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$76,752$12,793$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings11
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200612
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$166,139$6,620
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$105,478$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$2,275$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$52,201$0
Net income or (loss) from special events000000$000$0$6,620
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$6,185$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$60,456$9,171$0
$56,616$4,332$0
$51,576$8,517$0
$49,472$8,645$0
$46,572$8,130$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?Yes
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120052006
Total$766,279$3,173,966$1,474,556$2,382,895$3,196,131
Gifts, grants, and contributions received$727,666$2,838,590$1,447,117$2,270,066$3,035,425
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$15,249$300,472$9,893$60,666$75,458
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$23,364$34,904$16,715$47,565$85,241
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$0$831$4,598$7
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$5,323,198
Contributions, Gifts, Grants and Other Similar Amounts$5,185,170
Program Service Revenue$83,117
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$4,532
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$44,996
Gross amount from sales of assets other than inventory (Securities / Other)$874,005 / $0
Less: cost or other basis and sales expenses (Securities / Other)$829,009 / $0
Gain or (loss) (Securities / Other)$44,996 / $0
Net loss from fundraising events$-70,514
Gross income from fundraising events$32,897
Less: direct expenses$103,411
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$75,897
Statement of Functional Expenses (for 2011)
Total functional expenses$4,352,731
Compensation of current officers, directors, trustees, and key employees$154,725
Other salaries and wages$807,124
Payroll taxes$86,594
Professional fundraising services$0
Other$3,304,288
Balance Sheet (for 2011)
Total assets$35,963,397
Total liabilities$7,077,319
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$100,000
Unsecured notes and loans payable to unrelated third parties$0
Other$6,977,319
Total net assets or fund balances$28,886,078
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$27,156,816
Gifts, grants, contributions, and membership fees received$26,954,126
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$202,690
Gross receipts from related activities, etc.$1,533,788
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Trustees Of Reservations572 Essex St, Beverly, MA 01915-1530MA1935-01$74,701,985
2Urban Land Institute1025 Thomas Jefferson St Nw, Washington, DC 20007-5201DC1941-12$57,001,580
3Peconic Land Trust Incorporated296 Hampton Rd, Southampton, NY 11968-5030NY1989-03$52,497,025
4Foothills Land Conservancy373 Ellis Ave, Maryville, TN 37804-5824TN1986-03$40,525,319
5Western Pennsylvania ConservancyPO BOX R, Mill Run, PA 15464-0167PA1951-05$39,806,969
6Open Space Conservancy Inc1350 Broadway Rm 201, New York, NY 10018-0983NY1980-10$37,019,498
7Wilderness Society1615 M St Nw Lbby 2, Washington, DC 20036-3258DC1942-05$28,704,007
8Natural Lands Trust Incorporated, Hildacy Farm1031 Palmers Mill Rd, Media, PA 19063-1006PA1964-03$28,389,336
9Maine Coast Heritage Trust1 Bowdoin Mill Is Ste 201, Topsham, ME 04086-1270ME1971-01$24,709,768
10Scenic Hudson Land Trust Inc1 Civic Center Plz Ste 200, Poughkeepsie, NY 12601-3157NY1983-05$24,031,613
11New Jersey Conservation Foundation, Bamboo Brook170 Longview Rd, Far Hills, NJ 07931-2623NJ1965-01$19,067,247
12The Living Desert47900 Portola Ave, Palm Desert, CA 92260-6156CA1979-08$18,308,961
13Friends Of AcadiaPO BOX 45, Bar Harbor, ME 04609-0045ME1988-01$14,337,256
14Little Traverse Conservancy Inc3264 Powell Rd, Harbor Spgs, MI 49740-9469MI1974-05$13,934,868
15Columbia Land Trust1351 Officers Row, Vancouver, WA 98661-3856WA1998-03$13,161,607
16Skagit Land TrustPO BOX 1017, Mount Vernon, WA 98273-1017WA1996-10$2,800,313
17Pcc Farmland Trust1917 First Ave Level A Ste 100, Seattle, WA 98101WA2000-10$1,192,584
18Klickitat Land Preservation Fund367 Oak Ridge Rd, White Salmon, WA 98672-8115WA1997-03$191,857
19Forterra Nw901 5th Ave Ste 2200, Seattle, WA 98164-2091WA1994-01$9,865,861
20Nisqually Land Trust1420 Marvin Rd Ne Ste C Pmb 243, Lacey, WA 98516-3878WA1990-10$5,344,264
21Capitol Land Trust209 4th Ave E Ste 205, Olympia, WA 98501-6967WA1994-04$3,280,773
22Bainbridge Island Land TrustPO BOX 10144, Bainbridge Is, WA 98110-0144WA1994-06$2,580,769
23Chelan-Douglas Land TrustPO BOX 4461, Wenatchee, WA 98807-4461WA1986-06$2,127,076
24Jefferson Land Tr1033 Lawrence St, Port Townsend, WA 98368-6523WA1994-05$1,953,757
25North Olympic Land Trust104 N Laurel St Ste 104, Port Angeles, WA 98362-2637WA1991-08$1,834,438
26Great Peninsula Conservancy3721 Kitsap Way Ste 5, Bremerton, WA 98312-2461WA2000-01$818,908
27Yakima Greenway Foundation111 S 18th St, Yakima, WA 98901-2149WA1981-05$537,734
28Inland Northwest Land Trust35 W Main Ave Ste 210, Spokane, WA 99201-0110WA1992-10$432,154
29Dishman Hills Natural Area Association3415 S Lincoln Dr, Spokane, WA 99203-1649WA1968-10$234,055
30Dream Change Inc321 High School Road Suite D3 123, Bainbridge Island, WA 98110WA1998-01$0
Number of organizations performing similar types of work
Alaska3
Alabama4
Arkansas1
Arizona9
California72
Colorado27
Connecticut49
District of Columbia3
Delaware1
Florida11
Georgia8
Iowa1
Idaho3
Illinois13
Indiana5
Kansas2
Kentucky2
Massachusetts70
Maryland16
Maine36
Michigan17
Minnesota5
Missouri4
Mississippi2
Montana9
North Carolina16
Nebraska1
New Hampshire9
New Jersey16
New Mexico7
Nevada1
New York33
Ohio7
Oregon6
Pennsylvania35
Rhode Island9
South Carolina11
Tennessee8
Texas5
Utah6
Virginia8
Vermont9
Washington23
Wisconsin13
West Virginia2
Wyoming1
Total599

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