The Wilderness Land Trust

“Prior to filing the form 990, a draft in pdf format is provided to the finance committee along with an email calling their attention to the portions of the forms. Comments and corrections are strongly encourgaged.”

“The conflicts of interest policy requires officers, directors, and key employees to disclose interests that could give rise to conflicts. The policy and disclosure form are distributed and collected annually, and individuals are required to update the disclosure form throughout the year in the event that potential conflicts arise. Potential conflicts of interest are reviewed by the board of directors.”

“The board of directors reviews and approves the president's annual salary, with no participation by the president or other interested persons. The president's salary is established using comparable data for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the president; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for-profit orgnizations. Discussions and decisions regarding the compensation are documented in board meeting minutes. The president also recieves reimbursements for routine, reasonable, and documented expenses incurred during the year under an accountable plan. The president travels throughout our service area. A line item budget is approved by the board of directors annually. The board approves the overall salaries and benefits expenses. Discussions and decisions regarding the budget are documented in board meeting minutes. The president reviews and approves the salaries of other officers or key employees, with no participation by the interested persons, in accordance with annual budget. The president establishes salaries using comparable data for similarily qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsabilites of the officer or key employee; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for-profit organizations. Employees also recieve reimbursements for routine, reasonable, and documented expenses incurred during the year under an accountable plan. Employees travel throughout our service area.”

“We consider requests on a case-by-case basis.”

“Members of the board of directors serve on a volunteer basis.”

“Professional fees (60% map, inc.): program service expenses 41,850. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,850. Professional fees - land: program service expenses 16,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,420. Professional fees - oliver: program service expenses 64,320. Management and general expenses 16,080. Fundraising expenses 0. Total expenses 80,400. Subcontractors: program service expenses 89,640. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,640.”

“No change from prior year review procedures.”