Whatcom Land Trust FY2020 filing

Tax-deductible

Bellingham, WA501(c)(3)EnvironmentEIN 91-1246994

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Land conservation and stewardship.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$154K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.3M a year · 51% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $208K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$987K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
Spent
$1.0M
To programs
70%
Net assets
$26.8M
By yearFY2020–FY2025
Revenue
$2.4M
FY2020
Revenue by fiscal year
FY2020$2.4M
FY2021$3.3M
FY2022$2.6M
FY2023$1.9M
FY2024$2.4M
FY2025$2.2M
Expenses
$1.0M
FY2020
Expenses by fiscal year
FY2020$1.0M
FY2021$970K
FY2022$1.1M
FY2023$1.1M
FY2024$1.4M
FY2025$1.7M
Net assets
$26.8M
FY2020
Net assets by fiscal year
FY2020$26.8M
FY2021$29.1M
FY2022$30.3M
FY2023$30.6M
FY2024$31.8M
FY2025$32.5M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $701K Management & general 18% · $179K Fundraising 12% · $123K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director (through 2/2020)
$87,675Pt VII · Sec A
Executive Director
$66,671Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jenn Mackey’s $93K as Interim Executive Director (co-Ed Sep-Dec) is at the 22nd percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gabe Epperson—$97,303$95,150$95,150——
Jenn Mackey$93,276$74,648————
Richard J Bowers—————$87,675
Alex Jeffers$86,046$63,139————
Gabe Epperson————$80,512—
Gabriel Epperson—————$66,671

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Whatcom Land Trust executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and cares for natural lands for future generations.

Provided by the organization

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1 program service account for $701K of program spending, described in the organization's own filed words · FY2019.
01

Whatcom Land Trust Has Three Main Focuses

1. Outreach and education about land conservation, monitoring, and land trust. 2. Management and maintenance of land and easements held through purchase or donation. 3. Land conservation projects and ongoing monitoring of land and eastments held through purchase or donation.

$701Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 10 funders →
Grants paid · 2 grants · $54K · 2019–2022
Community Food CoopFY2022$20,000
Individual RecipientFY2019$34,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Gifts and grantsLn 1h$2.2M
Fees for servicesLn 2g$220K
Investment incomeLn 3$48K
Money outPt IX
$1.0M
Ln 25
Programscol B$701K
Managementcol C$179K
Fundraisingcol D$123K
Owns and owesPt X
$26.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$27.8M
LiabilitiesLn 26$987K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$1.3M
Noncash giftsLn 1g$18K
Fundraising eventsLn 1c$151K
Fees for servicesLn 2g$220K
Investment incomeLn 3$48K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$25K
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$2.4M
Land, buildings, equipmentLn 10c$23.6M
Other assetsLn 15$37K
Total assetsLn 16$27.8M
LiabilitiesLn 26$987K
Net assetsLn 32$26.8M
OperationsPt I, VI
EmployeesI 523
VolunteersI 6300
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$178K$1.3M
InvestmentsLn 11–13$2.1M$2.4M
Land, buildings, equipmentLn 10c$22.7M$23.6M
Total assetsLn 16$25.8M$27.8M
LiabilitiesLn 26$460K$987K
Net assetsLn 32$25.4M$26.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$34K$34K
Pay of current officers, directors and key staffLn 5$134K$99K$13K$21K
Other salaries and wagesLn 7$337K$213K$77K$46K
Pension plan contributionsLn 8$7K$4K$2K$971
Other employee benefitsLn 9$67K$44K$13K$10K
Payroll taxesLn 10$45K$30K$9K$6K
Legal feesLn 11b$11K$5K$4K$877
Accounting feesLn 11c$54K$27K$23K$4K
Other fees for servicesLn 11g$44K$22K$18K$4K
Advertising and promotionLn 12$8K$2K$404$5K
Office expensesLn 13$19K$8K$4K$7K
OccupancyLn 16$48K$41K$3K$4K
TravelLn 17$5K$3K$1K$765
Conferences, conventions and meetingsLn 19$2K$2K$56$80
InterestLn 20$14K$12K$1K$1K
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$23K$16K$4K$3K
Other expenses (24a–d)Ln 24$139K$125K$5K$9K
Total functional expensesLn 25$1.0M$701K$179K$123K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$1.7M$548K$32.5M 990 PDF
FY2024 $2.4M$1.4M$978K$31.8M 990 PDF
FY2023 $1.9M$1.1M$751K$30.6M 990 PDF
FY2022 $2.6M$1.1M$1.5M$30.3M 990 PDF
FY2021 $3.3M$970K$2.3M$29.1M 990 PDF
FY2020 Viewing $2.4M$1.0M$1.4M$26.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $2,428,248 across 11 lines filed
Lines not itemized here account for $1,268 of total revenue; see the IRS return.
VIII-1c Fundraising events$151,264
VIII-1e Government grants$1,313,337
VIII-1f All other contributions, gifts and grants$696,091
VIII-1g Noncash contributions (included above)$17,541
VIII-1h Total contributions, gifts and grants$2,160,692
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $220,379$220,379
VIII-3 Investment incomeExcluded from tax $48,211$48,211
VIII-6 Net rental income or lossExcluded from tax $6,394$6,394
VIII-8 Net income from fundraising eventsExcluded from tax −$15,700−$15,700
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $7,004$7,004
VIII-12 Total revenueRelated to mission $221,647 · Unrelated business $0 · Excluded from tax $45,909$2,428,248
Part IX · Statement of functional expenses $1,004,278 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $34,000$34,000
IX-5 Pay of current officers, directors and key staffPrograms $99,046 · Management $13,385 · Fundraising $21,415$133,846
IX-7 Other salaries and wagesPrograms $213,186 · Management $77,179 · Fundraising $46,440$336,805
IX-8 Pension plan contributionsPrograms $4,450 · Management $1,879 · Fundraising $971$7,300
IX-9 Other employee benefitsPrograms $44,379 · Management $13,182 · Fundraising $9,646$67,207
IX-10 Payroll taxesPrograms $29,754 · Management $8,704 · Fundraising $6,467$44,925
IX-11b Legal feesPrograms $5,338 · Management $4,409 · Fundraising $877$10,624
IX-11c Accounting feesPrograms $27,297 · Management $22,544 · Fundraising $4,483$54,324
IX-11g Other fees for servicesPrograms $22,156 · Management $18,298 · Fundraising $3,639$44,093
IX-12 Advertising and promotionPrograms $2,017 · Management $404 · Fundraising $5,162$7,583
IX-13 Office expensesPrograms $8,126 · Management $3,880 · Fundraising $6,611$18,617
IX-16 OccupancyPrograms $40,936 · Management $3,491 · Fundraising $3,579$48,006
IX-17 TravelPrograms $3,059 · Management $1,271 · Fundraising $765$5,095
IX-19 Conferences, conventions and meetingsPrograms $2,148 · Management $56 · Fundraising $80$2,284
IX-20 InterestPrograms $12,097 · Management $1,012 · Fundraising $1,043$14,152
IX-22 Depreciation, depletion and amortizationPrograms $13,030$13,030
IX-23 InsurancePrograms $15,760 · Management $4,494 · Fundraising $2,775$23,029
IX-24 Other expenses (24a–d)Programs $124,679 · Management $5,252 · Fundraising $9,427$139,358
IX-25 Total functional expensesPrograms $701,458 · Management $179,440 · Fundraising $123,380$1,004,278
Part X · Balance sheet $27,779,173 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $60,941$1,265,366
X-2 Savings and temporary cash investmentsStart of year $117,380$25,380
X-3 Pledges and grants receivableStart of year $703,472$0
X-4 Accounts receivableStart of year $0$409,804
X-8 Inventories for sale or useStart of year $19,151$19,675
X-9 Prepaid expenses and deferred chargesStart of year $20,243$19,489
X-10c Land, buildings and equipment, netStart of year $22,701,748$23,553,959
X-11 Publicly traded securitiesStart of year $232,441$1,094,237
X-12 Other securitiesStart of year $1,851,931$1,353,306
X-14 Intangible assetsStart of year $1,035$931
X-15 Other assetsStart of year $993$37,026
X-16 Total assetsStart of year $25,812,335$27,779,173
X-17 Accounts payable and accrued expensesStart of year $47,917$69,873
X-24 Unsecured notes and loans payableStart of year $0$49,779
X-26 Total liabilitiesStart of year $460,441$986,569
X-27 Net assets without donor restrictionsStart of year $9,748,319$10,413,676
X-28 Net assets with donor restrictionsStart of year $15,603,575$16,378,928
X-32 Total net assets or fund balancesStart of year $25,351,894$26,792,604
X-33 Total liabilities and net assetsStart of year $25,812,335$27,779,173
Part XI · Reconciliation of net assets $26,792,604 net assets at year end
XI-1 Total revenue$2,428,248
XI-2 Total expenses$1,004,278
XI-3 Revenue less expenses$1,423,970
XI-4 Net assets at start of year$25,351,894
XI-5 Net unrealized gains (losses) on investments$3,129
XI-6 Donated services and use of facilities$13,611
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$26,792,604

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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