Whatcom Land Trust FY2024 filing

Tax-deductible

Bellingham, WA501(c)(3)EnvironmentEIN 91-1246994Revenue $2.4M in FY2024

On file with the IRSwhatcomlandtrust.org412 N Commercial St, 98225-4003 · Bellingham, WATax-exempt since Sep 1984Publicly supported charity — 170(b)(1)(A)(vi)

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Land conservation and stewardship.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
$235K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
$235K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.2 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
$1.0M
3% of total assets
Looks good: liabilities are 3% 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
$2.4M
+25% vs prior year
Spent
$1.4M
To programs
65%
Net assets
$31.8M
By yearFY2020–FY2025
Revenue
$2.4M
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$3.3M
FY2022$2.6M
FY2023$1.9M
FY2024$2.4M
FY2025$2.2M
Expenses
$1.4M
FY2024▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$970K
FY2022$1.1M
FY2023$1.1M
FY2024$1.4M
FY2025$1.7M
Net assets
$31.8M
FY2024▲ +4%
Tap a bar for its year
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 FY2024 Form 990 (year ending June 2024) · 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% · $908K Management & general 23% · $317K Fundraising 12% · $163K

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

17 people listed on the 990; $235K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Former Executive Director
$97,303Pt VII · Sec A
Interim Executive Director (feb 10 - June 2)
$74,648Pt VII · Sec A
Interim Executive Director (june 2 - June 30)
$63,139Pt 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

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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gabe Epperson—$97,303$95,150$95,150$80,512—
Jenn Mackey$93,276$74,648————
Richard J Bowers—————$87,675
Alex Jeffers$86,046$63,139————
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 programs · $908K · in their own filed words · FY2023
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 2023-24, monitored, managed, and reported on 6,625 acres of Whatcom Land Trust owned property across Whatcom County; worked with over…

$648Kprogram 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 focus on climate resilience and inspiring meaningful connections between…

$243Kprogram 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.

$17Kprogram expense

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 FY2024 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Gifts and grantsLn 1h$2.0M
Fees for servicesLn 2g$185K
Investment incomeLn 3$146K
Money outPt IX
$1.4M
Ln 25
Programscol B$908K
Managementcol C$317K
Fundraisingcol D$163K
Owns and owesPt X
$31.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$32.9M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
17
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$511K
Noncash giftsLn 1g$125K
Fundraising eventsLn 1c$190K
Fees for servicesLn 2g$185K
Investment incomeLn 3$146K
Gains on assetsLn 7$49K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$662K
SavingsLn 2$518K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$28.1M
Other assetsLn 15$38K
Total assetsLn 16$32.9M
LiabilitiesLn 26$1.0M
Net assetsLn 32$31.8M
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 FY24End FY24
Cash and savingsLn 1–2$2.3M$1.2M
InvestmentsLn 11–13$2.2M$3.5M
Land, buildings, equipmentLn 10c$26.6M$28.1M
Total assetsLn 16$31.2M$32.9M
LiabilitiesLn 26$645K$1.0M
Net assetsLn 32$30.6M$31.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Other salaries and wagesLn 7$680K$487K$102K$91K
Pension plan contributionsLn 8$13K$10K$3K$406
Other employee benefitsLn 9$83K$63K$16K$4K
Payroll taxesLn 10$70K$51K$11K$8K
Accounting feesLn 11c$93K$93K
Professional fundraising feesLn 11e$15K$15K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$98K$44K$54K
Advertising and promotionLn 12$43K$19K$3K$20K
Office expensesLn 13$31K$17K$5K$9K
Information technologyLn 14$23K$15K$4K$3K
OccupancyLn 16$12K$8K$2K$2K
TravelLn 17$12K$7K$3K$3K
Conferences, conventions and meetingsLn 19$19K$6K$13K$606
InterestLn 20$13K$9K$2K$1K
Depreciation, depletion and amortizationLn 22$24K$20K$2K$2K
InsuranceLn 23$28K$23K$3K$2K
Other expenses (24a–d)Ln 24$124K$123K$556$1K
Total functional expensesLn 25$1.4M$908K$317K$163K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$1.7M$548K$32.5M 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $2,365,384 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,841,865$2,042,233
I-9 Program service revenuePrior year $155,496$185,254
I-10 Investment incomePrior year −$89,097$145,901
I-11 Other revenuePrior year −$15,058−$8,004
I-12 Total revenuePrior year $1,893,206$2,365,384
I-13 Grants and similar amounts paidPrior year $20,000$5,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $678,608$846,291
I-16a Professional fundraising feesPrior year $0$15,217
I-17 Other expensesPrior year $444,044$520,684
I-18 Total expensesPrior year $1,142,652$1,387,192
I-19 Revenue less expensesPrior year $750,554$978,192
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,365,384 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$190,180
VIII-1d Related organizations$0
VIII-1e Government grants$510,982
VIII-1f All other contributions, gifts and grants$1,314,623
VIII-1g Noncash contributions (included above)$124,771
VIII-1h Total contributions, gifts and grants$2,042,233
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $185,254 · Unrelated business $0 · Excluded from tax $0$185,254
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $97,349$97,349
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $27,437 · Unrelated business $0 · Excluded from tax $0$27,437
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $48,552$48,552
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$54,977−$54,977
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $19,536$19,536
VIII-12 Total revenueRelated to mission $212,691 · Unrelated business $0 · Excluded from tax $110,460$2,365,384
Part IX · Statement of functional expenses $1,387,192 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-7 Other salaries and wagesPrograms $486,872 · Management $102,080 · Fundraising $90,711$679,663
IX-8 Pension plan contributionsPrograms $10,276 · Management $2,579 · Fundraising $406$13,261
IX-9 Other employee benefitsPrograms $63,141 · Management $15,805 · Fundraising $4,427$83,373
IX-10 Payroll taxesPrograms $51,133 · Management $10,737 · Fundraising $8,124$69,994
IX-11c Accounting feesManagement $93,275$93,275
IX-11e Professional fundraising feesFundraising $15,217$15,217
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $43,609 · Management $54,489$98,098
IX-12 Advertising and promotionPrograms $19,423 · Management $2,894 · Fundraising $20,368$42,685
IX-13 Office expensesPrograms $16,813 · Management $5,422 · Fundraising $8,865$31,100
IX-14 Information technologyPrograms $15,379 · Management $4,289 · Fundraising $3,053$22,721
IX-16 OccupancyPrograms $8,273 · Management $1,939 · Fundraising $1,907$12,119
IX-17 TravelPrograms $6,809 · Management $2,609 · Fundraising $2,580$11,998
IX-19 Conferences, conventions and meetingsPrograms $6,102 · Management $12,703 · Fundraising $606$19,411
IX-20 InterestPrograms $9,495 · Management $2,001 · Fundraising $1,061$12,557
IX-22 Depreciation, depletion and amortizationPrograms $20,028 · Management $2,209 · Fundraising $2,208$24,445
IX-23 InsurancePrograms $23,040 · Management $2,980 · Fundraising $1,819$27,839
IX-24 Other expenses (24a–d)Programs $122,639 · Management $556 · Fundraising $1,241$124,436
IX-25 Total functional expensesPrograms $908,032 · Management $316,567 · Fundraising $162,593$1,387,192
Part X · Balance sheet $32,873,887 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $294,351$661,842
X-2 Savings and temporary cash investmentsStart of year $2,040,754$518,318
X-3 Pledges and grants receivable$64,278
X-9 Prepaid expenses and deferred chargesStart of year $20,055$24,662
X-10c Land, buildings and equipment, netStart of year $26,617,157$28,102,592
X-11 Publicly traded securitiesStart of year $2,229,028$3,463,937
X-15 Other assetsStart of year $26,270$38,258
X-16 Total assetsStart of year $31,235,762$32,873,887
X-17 Accounts payable and accrued expensesStart of year $45,020$45,564
X-24 Unsecured notes and loans payableStart of year $445,000$855,000
X-26 Total liabilitiesStart of year $644,885$1,047,523
X-27 Net assets without donor restrictionsStart of year $8,838,579$9,681,747
X-28 Net assets with donor restrictionsStart of year $21,752,298$22,144,617
X-32 Total net assets or fund balancesStart of year $30,590,877$31,826,364
X-33 Total liabilities and net assetsStart of year $31,235,762$32,873,887
Part XI · Reconciliation of net assets $31,826,364 net assets at year end
XI-1 Total revenue$2,365,384
XI-2 Total expenses$1,387,192
XI-3 Revenue less expenses$978,192
XI-4 Net assets at start of year$30,590,877
XI-5 Net unrealized gains (losses) on investments$257,295
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$31,826,364

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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