Columbia Land Trust

What it reported doing in 2024

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 38,900 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 (including with the use of prescribed fire). 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 land management, 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.

Financial Efficiency

• Mission deployment rate: 63.7%; rating input score 64
• Program expense ratio: 80.8%; rating input score 81
• Fundraising efficiency: $16.95 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Missing
  • Independent consultant: Pass
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
• Governance controls: 8 of 9 controls in place; rating input score 89
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 27.3%; rating input score 87; 87th percentile among comparable filings
• Total-asset coverage ratio: 14.97; rating input score 94; 94th percentile among comparable filings
• Liabilities to assets ratio: 0.03; rating input score 87; 87th percentile among comparable filings
• Officer compensation ratio: 9.2%; rating input score 24; 24th percentile among comparable filings

Growth

• Program expense growth: 7.5% per year; rating input score 100; 59th percentile among comparable filings
• Revenue growth: 5.5% per year; rating input score 100; 48th percentile among comparable filings
• Asset growth: 10% per year; rating input score 100; 65th percentile among comparable filings