Whatcom Land Trust FY2023 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.
65¢ of each $1 spent went to programs.
$95K 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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FY2023 · 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
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$95K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 24.5 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
$645K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
-26% vs prior year
Spent
$1.1M
To programs
65%
Net assets
$30.6M
By yearFY2020–FY2025
Revenue
$1.9M
FY2023▼ -26%
Revenue by fiscal year
FY2020$2.4M
FY2021$3.3M
FY2022$2.6M
FY2023$1.9M
FY2024$2.4M
FY2025$2.2M
Expenses
$1.1M
FY2023▲ +9%
Expenses by fiscal year
FY2020$1.0M
FY2021$970K
FY2022$1.1M
FY2023$1.1M
FY2024$1.4M
FY2025$1.7M
Net assets
$30.6M
FY2023▲ +0.8%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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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

65 cents of each dollar spent went to programs.

Program services 65% · $748K Management & general 18% · $210K Fundraising 16% · $184K

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; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$95,150Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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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3 program services account for $748K of program spending, described in the organization's own filed words · FY2022.
01

Land stewardship and restoration that increase landscape connectivity, improve ecosystem biodiversity and restore natural systems to support the recovery of key fish and wildlife species. In fiscal year 2023, the Trust monitored, managed, and reported on 6,000 acres of Trust-owned property across Whatcom County; worked with over 100…

$496Kprogram expense
02

Community Engagement in Conservation Action

We involve community members in Whatcom Land Trust's mission and work through events, volunteer programs, storytelling, digital engagement, and other outreach activities. We highlight the positive ecological impacts of conservation and stewardship projects with a foduct on climate resilience and inspiring meaningful connections between…

$164Kprogram expense
03

Legal Securement of Land

Permanent land protections are secured through outright purchases, gifts and transfers, including those that have created 15 parks and preserves, the establishment of conservation easements for farmland, wildlife habitat, and other purposes.

$88Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.8M
Fees for servicesLn 2g$155K
Investment incomeLn 3$65K
Money outPt IX
$1.1M
Ln 25
Programscol B$748K
Managementcol C$210K
Fundraisingcol D$184K
Owns and owesPt X
$30.6M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$31.2M
LiabilitiesLn 26$645K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$7K
Noncash giftsLn 1g$784K
Fundraising eventsLn 1c$158K
Fees for servicesLn 2g$155K
Investment incomeLn 3$65K
Gains on assetsLn 7−$155K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$294K
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.3M
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$26.6M
Other assetsLn 15$26K
Total assetsLn 16$31.2M
LiabilitiesLn 26$645K
Net assetsLn 32$30.6M
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 FY23End FY23
Cash and savingsLn 1–2$3.4M$2.3M
InvestmentsLn 11–13$1.4M$2.2M
Land, buildings, equipmentLn 10c$26.3M$26.6M
Total assetsLn 16$31.4M$31.2M
LiabilitiesLn 26$1.0M$645K
Net assetsLn 32$30.3M$30.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$20K$20K
Pay of current officers, directors and key staffLn 5$107K$64K$21K$21K
Other salaries and wagesLn 7$450K$336K$36K$78K
Pension plan contributionsLn 8$7K$5K$764$467
Other employee benefitsLn 9$61K$44K$8K$9K
Payroll taxesLn 10$54K$40K$5K$9K
Legal feesLn 11b$0
Accounting feesLn 11c$96K$96K
Other fees for servicesLn 11g$44K$24K$2K$18K
Advertising and promotionLn 12$10K$3K$93$7K
Office expensesLn 13$14K$6K$3K$5K
Information technologyLn 14$10K$6K$882$3K
RoyaltiesLn 15$0
OccupancyLn 16$12K$7K$3K$2K
TravelLn 17$12K$9K$994$1K
Conferences, conventions and meetingsLn 19$17K$5K$1K$11K
InterestLn 20$19K$17K$1K$1K
Depreciation, depletion and amortizationLn 22$27K$21K$2K$3K
InsuranceLn 23$29K$21K$4K$3K
Other expenses (24a–d)Ln 24$130K$118K$4K$8K
All other expensesLn 24e$26K$1K$20K$4K
Total functional expensesLn 25$1.1M$748K$210K$184K

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 Viewing $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 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,893,206 across 15 lines filed
Lines not itemized here account for $1,159 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$158,418
VIII-1d Related organizations$0
VIII-1e Government grants$6,590
VIII-1f All other contributions, gifts and grants$1,676,857
VIII-1g Noncash contributions (included above)$783,912
VIII-1h Total contributions, gifts and grants$1,841,865
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $155,496 · Unrelated business $0 · Excluded from tax $0$155,496
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $65,438$65,438
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $25,865 · Unrelated business $0 · Excluded from tax $0$25,865
VIII-7 Net gain or loss on sales of assetsRelated to mission −$154,535 · Unrelated business $0 · Excluded from tax $0−$154,535
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$42,082−$42,082
VIII-12 Total revenueRelated to mission $27,985 · Unrelated business $0 · Excluded from tax $23,356$1,893,206
Part IX · Statement of functional expenses $1,142,652 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $20,000$20,000
IX-5 Pay of current officers, directors and key staffPrograms $63,924 · Management $21,308 · Fundraising $21,308$106,540
IX-7 Other salaries and wagesPrograms $335,848 · Management $36,416 · Fundraising $78,010$450,274
IX-8 Pension plan contributionsPrograms $5,328 · Management $764 · Fundraising $467$6,559
IX-9 Other employee benefitsPrograms $44,248 · Management $7,785 · Fundraising $9,272$61,305
IX-10 Payroll taxesPrograms $39,863 · Management $5,489 · Fundraising $8,578$53,930
IX-11b Legal fees$0
IX-11c Accounting feesManagement $95,711$95,711
IX-11g Other fees for servicesPrograms $23,694 · Management $1,652 · Fundraising $18,248$43,594
IX-12 Advertising and promotionPrograms $3,076 · Management $93 · Fundraising $7,177$10,346
IX-13 Office expensesPrograms $5,990 · Management $2,700 · Fundraising $4,969$13,659
IX-14 Information technologyPrograms $6,316 · Management $882 · Fundraising $2,729$9,927
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,010 · Management $2,689 · Fundraising $2,268$11,967
IX-17 TravelPrograms $9,447 · Management $994 · Fundraising $1,073$11,514
IX-19 Conferences, conventions and meetingsPrograms $4,932 · Management $1,245 · Fundraising $10,583$16,760
IX-20 InterestPrograms $16,585 · Management $1,441 · Fundraising $1,061$19,087
IX-22 Depreciation, depletion and amortizationPrograms $21,486 · Management $2,445 · Fundraising $2,904$26,835
IX-23 InsurancePrograms $21,095 · Management $4,454 · Fundraising $3,044$28,593
IX-24 Other expenses (24a–d)Programs $118,120 · Management $3,867 · Fundraising $8,145$130,132
IX-24e All other expensesPrograms $1,215 · Management $20,296 · Fundraising $4,408$25,919
IX-25 Total functional expensesPrograms $748,177 · Management $210,231 · Fundraising $184,244$1,142,652
Part X · Balance sheet $31,235,762 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,245,573$294,351
X-2 Savings and temporary cash investmentsStart of year $2,160,308$2,040,754
X-4 Accounts receivableStart of year $228,451$7,497
X-8 Inventories for sale or useStart of year $20,375$650
X-9 Prepaid expenses and deferred chargesStart of year $16,021$20,055
X-10c Land, buildings and equipment, netStart of year $26,315,810$26,617,157
X-11 Publicly traded securitiesStart of year $1,367,369$2,229,028
X-15 Other assetsStart of year $21,135$26,270
X-16 Total assetsStart of year $31,375,042$31,235,762
X-17 Accounts payable and accrued expensesStart of year $65,627$45,020
X-24 Unsecured notes and loans payableStart of year $805,000$445,000
X-26 Total liabilitiesStart of year $1,032,449$644,885
X-27 Net assets without donor restrictionsStart of year $8,660,090$8,838,579
X-28 Net assets with donor restrictionsStart of year $21,682,503$21,752,298
X-32 Total net assets or fund balancesStart of year $30,342,593$30,590,877
X-33 Total liabilities and net assetsStart of year $31,375,042$31,235,762
Part XI · Reconciliation of net assets $30,590,877 net assets at year end
XI-1 Total revenue$1,893,206
XI-2 Total expenses$1,142,652
XI-3 Revenue less expenses$750,554
XI-4 Net assets at start of year$30,342,593
XI-5 Net unrealized gains (losses) on investments$97,499
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$599,769
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$30,590,877

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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