Civic Intelligence

Pcc Farmland Trust

EIN 91-2021165 • 501(c)3 • Seattle, WA

View Organization Page

Profile

The primary purpose of the Trust is to secure, preserve, and steward threatened farmland in Washington, to ensure that generations of local farmers productively farm it using sustainable, organic growing methods.

PO Box 2206Seattle, WA 98111

www.pccfarmlandtrust.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.48x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.66x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

60th percentile

9.3%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$198,313

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

26th percentile

-2.1%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

30%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$10,253,442

Down $215,767 (-2.1%) from 2023

Liabilities

Down

$4,960,482

Down $480,910 (-8.8%) from 2023

Net Assets

Up

$5,292,960

Up $265,143 (+5.3%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin60th percentile

Revenue

Up

$2,996,492

Up $687,126 (+30%) from 2023

Expenses

Up

$2,718,756

Up $252,708 (+10%) from 2023

Net Income

Up

$277,736

Up $434,418 (+277%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$15M$10M$5.0M$0Assets 2011: $2,969,199Liabilities 2011: $536,722Net Assets 2011: $2,432,4772011Assets 2012: $3,074,128Liabilities 2012: $399,613Net Assets 2012: $2,674,5152012Assets 2013: $3,464,813Liabilities 2013: $383,698Net Assets 2013: $3,081,1152013Assets 2014: $3,560,825Liabilities 2014: $325,167Net Assets 2014: $3,235,6582014Assets 2015: $3,820,455Liabilities 2015: $1,130,060Net Assets 2015: $2,690,3952015Assets 2016: $6,901,693Liabilities 2016: $3,058,805Net Assets 2016: $3,842,8882016Assets 2017: $8,219,892Liabilities 2017: $3,104,689Net Assets 2017: $5,115,2032017Assets 2018: $10,886,192Liabilities 2018: $5,594,816Net Assets 2018: $5,291,3762018Assets 2019: $10,363,922Liabilities 2019: $5,404,872Net Assets 2019: $4,959,0502019Assets 2020: $10,344,053Liabilities 2020: $4,360,677Net Assets 2020: $5,983,3762020Assets 2021: $10,680,285Liabilities 2021: $4,400,001Net Assets 2021: $6,280,2842021Assets 2022: $10,039,142Liabilities 2022: $4,171,961Net Assets 2022: $5,867,1812022Assets 2023: $10,469,209Liabilities 2023: $5,441,392Net Assets 2023: $5,027,8172023Assets 2024: $10,253,442Liabilities 2024: $4,960,482Net Assets 2024: $5,292,9602024

Highlighted filing

2024

Assets$10,253,442
Liabilities$4,960,482
Net Assets$5,292,960
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,182,687Expenses 2011: $1,306,213Net Income 2011: -$123,5262011Expenses 2012: $1,827,0742012Revenue 2013: $2,858,778Expenses 2013: $2,452,178Net Income 2013: $406,6002013Revenue 2014: $1,166,005Expenses 2014: $1,011,462Net Income 2014: $154,5432014Revenue 2015: $2,009,496Expenses 2015: $2,554,759Net Income 2015: -$545,2632015Revenue 2016: $2,856,130Expenses 2016: $1,703,637Net Income 2016: $1,152,4932016Revenue 2017: $3,512,050Expenses 2017: $2,239,735Net Income 2017: $1,272,3152017Revenue 2018: $2,592,042Expenses 2018: $2,416,939Net Income 2018: $175,1032018Revenue 2019: $1,740,753Expenses 2019: $2,074,510Net Income 2019: -$333,7572019Revenue 2020: $3,317,787Expenses 2020: $2,293,409Net Income 2020: $1,024,3782020Revenue 2021: $2,998,617Expenses 2021: $2,700,981Net Income 2021: $297,6362021Revenue 2022: $1,928,722Expenses 2022: $2,341,559Net Income 2022: -$412,8372022Revenue 2023: $2,309,366Expenses 2023: $2,466,048Net Income 2023: -$156,6822023Revenue 2024: $2,996,492Expenses 2024: $2,718,756Net Income 2024: $277,7362024

Highlighted filing

2024

Revenue$2,996,492
Expenses$2,718,756
Net Income$277,736
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$10,253,442
Liabilities
$4,960,482
Net assets
$5,292,960
Revenue
$2,996,492
Expenses
$2,718,756
Net income
$277,736
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$4.96$5.29$3.00$2.72$0.28
2023Summary only. Only limited summary data is available for this year.$10.5$5.44$5.03$2.31$2.47$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$4.17$5.87$1.93$2.34$0.41
2021Summary only. Only limited summary data is available for this year.$10.7$4.40$6.28$3.00$2.70$0.30
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$4.36$5.98$3.32$2.29$1.02
2019Summary only. Only limited summary data is available for this year.$10.4$5.40$4.96$1.74$2.07$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$5.59$5.29$2.59$2.42$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.22$3.10$5.12$3.51$2.24$1.27
2016Summary only. Only limited summary data is available for this year.$6.90$3.06$3.84$2.86$1.70$1.15
2015Detailed filing. Detailed filing data is available for this year.$3.82$1.13$2.69$2.01$2.55$0.55
2014Summary only. Only limited summary data is available for this year.$3.56$0.33$3.24$1.17$1.01$0.15
2013Detailed filing. Detailed filing data is available for this year.$3.46$0.38$3.08$2.86$2.45$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.40$2.67$1.83
2011Summary only. Only limited summary data is available for this year.$2.97$0.54$2.43$1.18$1.31$0.12
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$2,327,494
Mission and Program Overview

Mission

The current needs of washington's land and farmers call for a new strategy to create a sustainable, equitable, and resilient future. At washington farmland trust, we aim to: permanently protect what is left of our most valuable agricultural lands. Reduce barriers to land access and create land affordability for a new generation of farmers. Promote climate resilience in land conservation and stewardship.

Washington farmland trust protects and stewards threatened farmland across the state. We keep land in production by making it accessible to a new generation of farmers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,373,131$7,030,597▼ $342,534
Savings and Temporary Cash Investments$1,255,755$1,285,427▲ $29,672
Cash and Non-Interest-Bearing Accounts$1,224,253$861,026▼ $363,227
Pledges and Grants Receivable$778,883$653,053▼ $125,830
Loans From Officers Directors$400,000$400,000→ $0
Accounts Receivable$28,968$77,714▲ $48,746
Prepaid Expenses and Deferred Charges$19,295$14,738▼ $4,557
Investments Program Related$0$10,100▲ $10,100
Total Assets$10,680,285$10,039,142▼ $641,143
Other Assets Total$0$106,487▲ $106,487
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,573,632$3,505,383▼ $68,249
Unsecured Notes Loans Payable$288,342$0▼ $288,342
Accounts Payable and Accrued Expenses$131,029$152,089▲ $21,060
Other Liabilities$6,998$114,489▲ $107,491
Total Liabilities$4,400,001$4,171,961▼ $228,040
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,295,453$5,280,365▼ $15,088
Net Assets With Donor Restrictions$984,831$586,816▼ $398,015
Total Net Assets Fund Balance$6,280,284$5,867,181▼ $413,103
Total Liabilities and Net Assets / Fund Balance$10,680,285$10,039,142▼ $641,143

Asset Categories

AssetBook ValueDepreciationBasis
Land$6,734,372-$6,734,372
Buildings$291,359$162,507$453,866
Other Land Buildings$4,866$19,469$24,335
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa CampbellExecutive DirectorFT$114,972$38,222$153,194
Josh MonaghanBoard Member-$8,575-$8,575

Board Members and Trustees

NameTitle
Mark KantorPresident
Sandy WoodVice President
Beth MondzacBoard Member
Bob PetersonBoard Member
Dr Stephen JonesBoard Member
Gary KotzenBoard Member
Hannah Kettler Through August 2022Board Member
Jared MitchellBoard Member
Joan CaineBoard Member
Kate Rogers Through April 2022Board Member
Kate WendtBoard Member
Liz Gorman Through June 2022Board Member
Pamela HinckleyBoard Member
Rick Vanderknyff Through April 2022Board Member
Todd OlsenBoard Member
Rachel Hynes as of April 2022Treasurer/secretary
Sylvia See Through April 2022Treasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,823,381
Program Service Revenue
$112,266
Investment Income
$-29,419
Other Revenue
$22,494
All Other Contributions
$839,667
Change in Net Assets
$-412,837

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
Securities Publicly Traded4$27,874Fair Market Value (FMV)
Total Noncash Contributions4$27,874-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,928,722
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-266
Total Revenue per Audited Statements
$1,928,456
Total Revenue per Form 990
$1,928,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,397,619
Other Expenses$925,895
Total Fundraising Expense$398,251
Grants and Similar Amounts Paid$18,045
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,268$72,486$179,455$892,209
Fees for Services Other$215,556$8,306$35,735$259,597
Other Employee Benefits$175,971$20,061$26,932$222,964
Current Officers, Directors, Trustees, and Key Employees-$80,884$80,885$161,769
Interest$117,923--$117,923
Occupancy$89,326$11,557$13,794$114,677
Payroll Taxes$53,674$11,092$13,188$77,954
Office Expenses$49,473$2,316$13,882$65,671
Fees for Services Legal$60,499--$60,499
Pension Plan Contributions$33,279$4,072$5,372$42,723
Fees for Services Accounting-$41,055-$41,055
Other Expenses$16,414$3,371$8,906$28,691
Depreciation Depletion$19,431--$19,431
Grants to Domestic Orgs$18,045--$18,045
Insurance$9,096$6,064-$15,160
Total Functional Expenses$1,672,884$270,424$398,251$2,341,559

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,341,559
Total Expenses per Audited Statements$2,341,559
Total Expenses per Form 990$2,341,559
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$52,708
Fundraising Gross Income$52,708
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Love the Land$173,484$52,708$20,281$32,427
Total Events$173,484$52,708$52,708$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$400,000$400,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$110,464
Tenant Deposits$4,025
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

“Executive director and audit/finance committee review the 990 first, as a draft from the preparer. A draft with any revisions incorporated is then sent to the full board. The board has authorized the board treasurer to submit the 990 on behalf of the organization after it has been accepted.”

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

“Annual conflict of interest pledge form is signed by each board member and staff member. At each board meetng, during executive session, the meeting begins with a request for all present to consider and disclose where they may have a conflict of interest with an upcoming agenda item. This is noted in the minutes.”

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

“The board president and one other officer reviews the annual salary for the executive director and uses comparable salary information to make needed adjustments which must be approved by the board of directors. Comparability data comes from the national land trust alliance salary survey, compiled every 3-5 years, and from the nonprofit salary survey conducted by archbright every 2 years in king, pierce, and snohomish counties. These two comparability studies are used by the executive director in making salary decisions for the rest of the staff, too.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Pcc Farmland Trust
EIN
91-2021165
Phone
2065479855
Address
PO BOX 2206, SEATTLE, WA 98111
Doing Business As
Washington Farmland Trust

Signing Officer

Name
Rachel Hynes
Title
Treasurer
Phone
2065479855
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Campbell
Formed
1999
Legal Domicile
Wa
Voting Board Members
14
Independent Board Members
13
Employees
19
Volunteers
50

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
Matt S Smith
Phone
2067821767
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Planning contractors: program service expenses 171,365. Management and general expenses 8,306. Fundraising expenses 35,735. Total expenses 215,406. Real estate & techincal contractors: program service expenses 44,191. Management and general expenses 0. Fundraising expenses 0. Total expenses 44,191.”

Financial Statement Notes

PART II, LINE 3:

“With the sale of harman, the easement was amended so that the trust now holds the easement, as opposed to pierce county.”

PART II, LINE 5:

“The trust prepares a stewardship management plan for all easements which is overseen by the executive director. Each plan contains a process for annual monitoring of the easements with reports issued upon inspection. Each conservation easement has a stewardship plan developed in cooperation with the farm owner. Those stewardship plans are overseen by the stewardship manager working under the direction of the conservation director and refreshed as a result of the trust's annual monitoring visits. The trust outlines its responsibilities to defend and monitor easement compliance in a land stewardship policy overseen by the board's conservation and stewardship committee. The board, through it's conservation and stewardship committee expects an annual report from staff summarizing the state of our easements, compliance, violations and risks ahead.”

PART II, LINE 9:

“The trust reports purchases of easements as conservation easements purchased expense and reports sales of easements as sale of conservation easements income. The trust owns 6 farms, which it monitors, inspects, and stewards in accordance with the land trust alliance standards and practices, as if the trust did hold the conservation easements on them. The farms are: a) bennington place farm, 174 acres located west of walla walla, washington. B) delta farm, 74 acres on the dungeness delta, just north of sequim, washington. C) reise farm, 120 acres located near puyallup, washington. D) mountain view farm, 284 acres located near graham, washington. E) ford farm, 40 acres located near orting, washington. F) reiner farm, 260 acres located near monroe, washington.”

Raw XML AppendixShowing 400 of 672 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.

Path#Value
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IRS990/ActivityOrMissionDesc0WASHINGTON FARMLAND TRUST PROTECTS AND STEWARDS THREATENED FARMLAND ACROSS THE STATE. WE KEEP LAND IN PRODUCTION BY MAKING IT ACCESSIBLE TO A NEW GENERATION OF FARMERS.
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IRS990/DepreciationDepletionGrp/TotalAmt019431
IRS990/Desc0CONSERVATION: EVERY DAY, WE WORK TO PROTECT ONE OF OUR MOST VALUABLE NATURAL RESOURCES: FARMLAND. WE PROTECT FARMLAND FOREVER BY WORKING WITH LANDOWNERS TO REMOVE THEIR FARM'S DEVELOPMENT POTENTIAL, OR BY PURCHASING AT-RISK FARMLAND WITH THE GOAL OF LEASING OR SELLING IT TO A LOCAL FARMER. CONSERVATION MAKES FARMLAND MORE AFFORDABLE AND HELPS KEEP IT PRODUCTIVE INTO THE FUTURE.
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IRS990/Form990PartVIISectionAGrp/PersonNm2MARK KANTOR
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IRS990/Form990PartVIISectionAGrp/PersonNm7JOAN CAINE
IRS990/Form990PartVIISectionAGrp/PersonNm8BETH MONDZAC
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IRS990/Form990PartVIISectionAGrp/PersonNm17BOB PETERSON
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IRS990/MissionDesc0THE CURRENT NEEDS OF WASHINGTON'S LAND AND FARMERS CALL FOR A NEW STRATEGY TO CREATE A SUSTAINABLE, EQUITABLE, AND RESILIENT FUTURE. AT WASHINGTON FARMLAND TRUST, WE AIM TO: PERMANENTLY PROTECT WHAT IS LEFT OF OUR MOST VALUABLE AGRICULTURAL LANDS. REDUCE BARRIERS TO LAND ACCESS AND CREATE LAND AFFORDABILITY FOR A NEW GENERATION OF FARMERS. PROMOTE CLIMATE RESILIENCE IN LAND CONSERVATION AND STEWARDSHIP.
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IRS990/ProgramServiceRevenueGrp/Desc0FARMLAND STEWARDSHIP
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IRS990/ProgSrvcAccomActy2Grp/Desc0STEWARDSHIP: WASHINGTON FARMLAND TRUST'S STEWARDSHIP PROGRAM DIRECTLY SUPPORTS THE HEALTH OF OUR CONSERVED FARMS, BECAUSE WE KNOW THAT SIMPLY PROTECTING FARMLAND FROM FUTURE DEVELOPMENT IS NOT ENOUGH TO ENSURE IT REMAINS VIABLE AND PRODUCTIVE INTO THE FUTURE. AFTER ALL, HEALTHY FARMS INVEST IN OUR SOIL, WATER, AND HABITAT CREATING RESILIENCE IN THE FACE OF A CHANGING CLIMATE. PRODUCTIVE FARMLAND FEEDS COMMUNITIES, BUILDS ECONOMIES, AND PROVIDES A LIVELIHOOD FOR FARMERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FARM TO FARMER: FARM TO FARMER IS A FULL-SERVICE PROGRAM OF WASHINGTON FARMLAND TRUST THAT PROVIDES LAND ACCESS TO A NEW GENERATION OF FARMERS. WE HELP FARMERS FIND THE LAND OPPORTUNITIES THEY NEED TO GROW THEIR BUSINESSES, AND HELP LANDOWNERS SELL OR LEASE THEIR LAND TO KEEP IT IN FARMING. WE OFFER PERSONALIZED TECHNICAL ASSISTANCE TO CURRENT AND ASPIRING FARMERS, FARMING AND NON-FARMING LANDOWNERS, VETERANS, REAL ESTATE AGENTS, AND ORGANIZATIONS LOOKING TO EXPAND THEIR INCUBATOR OR AG PARK PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0328328
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY ENGAGEMENT PROGRAM: A KEY ELEMENT IN FULFILLING THE MISSION OF THE TRUST IS EDUCATING THE PUBLIC IN THE FOLLOWING AREAS: 1) THE IMPORTANCE OF SUPPORTING LOCAL AND SUSTAINABLE FARMERS; 2) THE NECESSITY TO PRESERVE THE DECREASING SUPPLY OF PRODUCTIVE REGIONAL FARMLAND; AND 3) THE WILDLIFE AND ENVIRONMENTAL BENEFITS OF RESPONSIBLE AGRICULTURAL LAND STEWARDSHIP. THE TRUST ACHIEVES THESE GOALS THROUGH ANNUAL FARM TOURS, PUBLIC PRESENTATIONS, AND OUTREACH AT EDUCATIONAL FAIRS AND EVENTS.
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