Civic Intelligence

The San Juan Preservation Trust

EIN 91-1078355 • 501(c)3 • Friday Harbor, WA

Profile

Land conservation and education in the san juan archipelago.

PO Box 759Friday Harbor, WA 98250

www.sjpt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

9th percentile

0.02x

Higher debt load relative to revenue than 9% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

47th percentile

3.6%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$158,292

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

36th percentile

2.4%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-76%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$68,775,214

Up $1,582,466 (+2.4%) from 2023

Liabilities

Down

$81,006

Down $14,958 (-16%) from 2023

Net Assets

Up

$68,694,208

Up $1,597,424 (+2.4%) from 2023

Revenue

Down

$3,901,778

Down $12,058,221 (-76%) from 2023

Expenses

Down

$3,760,534

Down $8,694,404 (-70%) from 2023

Net Income

Down

$141,244

Down $3,363,817 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $26,866,908Liabilities 2010: $3,354,910Net Assets 2010: $23,511,9982010Assets 2011: $28,207,960Liabilities 2011: $2,836,202Net Assets 2011: $25,371,7582011Assets 2012: $34,255,393Liabilities 2012: $3,136,694Net Assets 2012: $31,118,6992012Assets 2013: $35,329,473Liabilities 2013: $1,909,346Net Assets 2013: $33,420,1272013Assets 2014: $37,711,051Liabilities 2014: $1,702,011Net Assets 2014: $36,009,0402014Assets 2015: $41,279,390Liabilities 2015: $2,941,980Net Assets 2015: $38,337,4102015Assets 2016: $43,849,989Liabilities 2016: $2,367,505Net Assets 2016: $41,482,4842016Assets 2017: $46,970,077Liabilities 2017: $106,788Net Assets 2017: $46,863,2892017Assets 2018: $49,394,636Liabilities 2018: $59,906Net Assets 2018: $49,334,7302018Assets 2019: $53,853,439Liabilities 2019: $63,717Net Assets 2019: $53,789,7222019Assets 2020: $61,897,403Liabilities 2020: $224,356Net Assets 2020: $61,673,0472020Assets 2021: $63,398,205Liabilities 2021: $163,464Net Assets 2021: $63,234,7412021Assets 2022: $63,374,031Liabilities 2022: $1,510,298Net Assets 2022: $61,863,7332022Assets 2023: $67,192,748Liabilities 2023: $95,964Net Assets 2023: $67,096,7842023Assets 2024: $68,775,214Liabilities 2024: $81,006Net Assets 2024: $68,694,2082024

Highlighted filing

2024

Assets$68,775,214
Liabilities$81,006
Net Assets$68,694,208

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $846,5342010Expenses 2011: $915,1122011Expenses 2012: $1,434,0652012Revenue 2013: $4,230,235Expenses 2013: $1,928,807Net Income 2013: $2,301,4282013Revenue 2014: $3,714,697Expenses 2014: $1,125,784Net Income 2014: $2,588,9132014Revenue 2015: $5,071,467Expenses 2015: $2,743,097Net Income 2015: $2,328,3702015Revenue 2016: $4,716,765Expenses 2016: $1,571,691Net Income 2016: $3,145,0742016Revenue 2017: $6,974,782Expenses 2017: $1,593,977Net Income 2017: $5,380,8052017Revenue 2018: $3,150,412Expenses 2018: $1,558,594Net Income 2018: $1,591,8182018Revenue 2019: $4,598,496Expenses 2019: $1,933,083Net Income 2019: $2,665,4132019Revenue 2020: $13,585,181Expenses 2020: $7,155,628Net Income 2020: $6,429,5532020Revenue 2021: $3,224,366Expenses 2021: $3,240,104Net Income 2021: -$15,7382021Revenue 2022: $7,845,961Expenses 2022: $5,944,489Net Income 2022: $1,901,4722022Revenue 2023: $15,959,999Expenses 2023: $12,454,938Net Income 2023: $3,505,0612023Revenue 2024: $3,901,778Expenses 2024: $3,760,534Net Income 2024: $141,2442024

Highlighted filing

2024

Revenue$3,901,778
Expenses$3,760,534
Net Income$141,244

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$68.8$0.08$68.7$3.90$3.76$0.14
2023Detailed filing. Detailed filing data is available for this year.$67.2$0.10$67.1$16.0$12.5$3.51
2022Detailed filing. Detailed filing data is available for this year.$63.4$1.51$61.9$7.85$5.94$1.90
2021Detailed filing. Detailed filing data is available for this year.$63.4$0.16$63.2$3.22$3.24$0.02
2020Detailed filing. Detailed filing data is available for this year.$61.9$0.22$61.7$13.6$7.16$6.43
2019Detailed filing. Detailed filing data is available for this year.$53.9$0.06$53.8$4.60$1.93$2.67
2018Detailed filing. Detailed filing data is available for this year.$49.4$0.06$49.3$3.15$1.56$1.59
2017Detailed filing. Detailed filing data is available for this year.$47.0$0.11$46.9$6.97$1.59$5.38
2016Detailed filing. Detailed filing data is available for this year.$43.8$2.37$41.5$4.72$1.57$3.15
2015Detailed filing. Detailed filing data is available for this year.$41.3$2.94$38.3$5.07$2.74$2.33
2014Detailed filing. Detailed filing data is available for this year.$37.7$1.70$36.0$3.71$1.13$2.59
2013Detailed filing. Detailed filing data is available for this year.$35.3$1.91$33.4$4.23$1.93$2.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.3$3.14$31.1$1.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$2.84$25.4$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.9$3.35$23.5$0.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$3,905,692
Mission and Program Overview

Mission

Land conservation & education

Land conservation & education in the san juan archipelago has permanently protected 299 properties, 51 miles of shoreline & 18,700 acres on 22 islands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,585,317$47,074,025▲ $488,708
Investments in Publicly Traded Securities$14,396,226$15,846,719▲ $1,450,493
Savings and Temporary Cash Investments$5,950,261$5,469,020▼ $481,241
Prepaid Expenses and Deferred Charges$166,055$179,244▲ $13,189
Cash and Non-Interest-Bearing Accounts$13$128,780▲ $128,767
Pledges and Grants Receivable$94,876$77,426▼ $17,450
Total Assets$67,192,748$68,775,214▲ $1,582,466
Liabilities
Accounts Payable and Accrued Expenses$95,964$81,006▼ $14,958
Total Liabilities$95,964$81,006▼ $14,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$57,336,664$57,842,794▲ $506,130
Net Assets With Donor Restrictions$9,760,120$10,851,414▲ $1,091,294
Total Net Assets Fund Balance$67,096,784$68,694,208▲ $1,597,424
Total Liabilities and Net Assets / Fund Balance$67,192,748$68,775,214▲ $1,582,466

Asset Categories

AssetBook ValueDepreciationBasis
Land$43,694,738-$43,694,738
Buildings$2,940,487$767,810$3,708,297
Equipment$156,860$221,995$378,855
Other Land Buildings$281,940-$281,940

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,964,516$25,150▲ $1,345,122$310,428$10,024,360
2023$7,778,104$50,854▲ $1,424,281$288,723$8,964,516
2022$9,736,408$5,552▼ $1,705,998$257,858$7,778,104
2021$8,547,105$68,100▲ $1,360,584$239,381$9,736,408
2020$7,541,968$1,048▲ $1,196,722$192,633$8,547,105
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela AndersonExecutive DirectorFT$153,967$4,325$158,292
Thomas Tidyman IiEmployeeFT$112,039$12,787$124,826
Kristin BuckleyEmployeeFT$112,002$3,833$115,835
Victoria EdwardsEmployeeFT$100,476$12,515$112,991

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,058,069
Program Service Revenue
$0
Investment Income
$787,718
Other Revenue
$55,991
All Other Contributions
$2,865,304
Change in Net Assets
$141,244

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Qualified Contrib Other2$525,000Appraised Value
Other Non Cash Contri Table1$6,182Fair Market Value (FMV)
Total Noncash Contributions3$531,182-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,838,956
Revenue Not Reported on Financial Statements
$62,822
Revenue Not Reported on Form 990
$1,456,180
Total Revenue per Audited Statements
$5,295,136
Total Revenue per Form 990
$3,901,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,915,750
Salaries, Compensation, and Employee Benefits$1,836,784
Total Fundraising Expense$352,527
Grants and Similar Amounts Paid$8,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$865,055$348,813$181,383$1,395,251
Fees for Services Other$74,425$164,297$49,408$288,130
Current Officers, Directors, Trustees, and Key Employees$98,142$39,573$20,577$158,292
Depreciation Depletion$125,050$22,913$881$148,844
Payroll Taxes$83,194$32,863$18,185$134,242
Occupancy$68,743$48,981$13,100$130,824
Other Employee Benefits$69,800$31,600$13,951$115,351
Insurance$68,912$20,050$3,783$92,745
Fees for Services Legal$69,275$5,086-$74,361
Office Expenses$29,819$18,266$21,634$69,719
Conferences and Meetings$17,545$31,280$20,099$68,924
Fees for Service Investment Mgmnt Fees-$62,822-$62,822
Travel$38,583$8,718$1,453$48,754
Pension Plan Contributions$20,861$8,412$4,375$33,648
Fees for Services Accounting-$31,900-$31,900
Other Expenses$-107$12,070$305$12,268
Grants to Domestic Individuals$8,000--$8,000
Advertising$3,527$1,033$3,339$7,899
Total Functional Expenses$2,491,129$916,878$352,527$3,760,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,760,534
Expenses per Audited Statements$3,697,712
Total Expenses per Audited Statements$3,697,712
Expenses Not Reported on Financial Statements$62,822
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

After review by executive director and treasurer, full board of trustees is given copy of form 990 for their review before the return is submitted.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is distributed to all new trustees. Disclosure updates are required annually. Trustees with potential conflicts of interest on specific project decisions do not participate in decisions on that project.

Form 990, Part VI, Section B, Line 15A

Following a review of comparable and input from the board of trustees, the board executive committee recommends changes to the executive director's compensation package to the full board. This recommendation then requires approval by the full board.

Form 990, Part VI, Section C, Line 18

Governing documents and financial statements are available upon request from main trust office.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available upon request from main trust office.

Filing and Contact Details

Filer

Filer Name
The San Juan Preservation Trust
EIN
91-1078355
Phone
3603782461
Address
PO BOX 759, FRIDAY HARBOR, WA 98250

Signing Officer

Name
Erik Anderson
Title
Treasurer
Phone
3603782461
Signed
2025-11-17

Organization Details

Principal Officer
Barbara Rosenkotter
Formed
1979
Legal Domicile
Wa
Voting Board Members
17
Independent Board Members
17
Employees
28
Volunteers
145

Preparer

Firm
Aiken & Sanders Inc Ps
Address
324 S MAIN ST UNIT A, MONTESANO, WA 98563-4502
Preparer
Nikole Wells CPA
Phone
3605333370
Supplemental Narrative

Additional Explanations

Part XII Line 2C

The process has not changed from previous year.

Financial Statement Notes

PART II, LINE 9:

Cons easements are not valued on income statement or balance sheet. Purchased conservation easements are expensed. Conservation easements are valued at 'zero dollar value' in the trust financial records as they carry no rights of affirmative use or access except for monitoring purposes, and constitute an obligation of the trust to maintain and defend them.

PART V, LINE 4:

Earnings from general endowment - available for general use. Earnings and/or principal from special endowment 1 available only for land-specific stewardship needs. Earnings from special endowments 2, 3, & 4 are available for land-specific stewardship needs.

Raw XML AppendixShowing 400 of 640 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy3Grp/Desc0LAND STEWARDSHIP - OVERSIGHT & PROTECTION OF TRUST LAND & CONSERVATION EASEMENTS BY MONITORING & RESTORATION OF NATURAL HABITAT. AT YEAR-END 2024, THE TRUST HELD 253 EASEMENTS & OWNED 74 LAND PRESERVES BEFORE OVERLAPS, COVERING 18,862 ACRES & 51 MILES OF SHORELINE ON 22 ISLANDS. CONTINUED PROGRAM REINTRODUCING WESTERN BLUEBIRD TO SAN JUAN ISLANDS.
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