2025-02-04T15:10:22-06:00 2024-09-30 591753337 Kerkering Barberio & Co PO Box 49348 Sarasota FL 342306348 990 2023-10-01 200345249 Big Waters Land Trust Inc BIGW 9419182000 PO Box 902 Osprey FL 34229 Christine P Johnson President 9419182000 2025-02-01 1 1 Rebecca U Stoner P00585910 9413654617 2023 2025-03-06 01:10:19Z X Christine P Johnson PO Box 902 Osprey FL 34229 9577776 0 X http://bigwaterslandtrust.org X 2003 FL See Schedule O 10 10 20 238 0 0 2837034 6667359 74101 130159 177577 496456 -171371 -160055 2917341 7133919 0 0 0 0 1340413 1576211 0 0 440913 847450 3860470 2187863 5436681 729478 1697238 35154099 37600249 470910 481729 34683189 37118520 To protect the land and water of Southwest Florida for the benefit of people and nature. 0 0 4844906 0 130159 In its 20-year history, Big Waters Land Trust has protected 60 properties totaling 20,004 acres, creating preserves and conservation areas across five counties. The Trust collaborated with 61 private, public, and not-for-profit organizations in the past year. The Foundation's mission is supported by approximately 1,200 donors annually. Cumulatively over the past 21 years, total revenues exceeded $68,000,000 derived from contributions, grants, and other program fees such as contract work with Sarasota County's environmentally sensitive land acquisitions program. The Trust's education programs include programming for youth and adults connecting people of all ages to nature and to each other, building a conservation community. 4844906 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 27 0 1 20 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X X Christine P Johnson 9419182100 PO Box 902 Osprey FL 34229 Patrick Carlton Board Member 5.00 X 0 0 0 James Caldwell Board Member 5.00 X 0 0 0 Elizabeth Moore Board Member 5.00 X 0 0 0 Patrick Pedonti Board Member 5.00 X 0 0 0 Eileen Scudder-Zimmerman Board Member 5.00 X 0 0 0 Daniel Vigne Board Member 5.00 X 0 0 0 Rob Brown Board Chair 10.00 X X 0 0 0 Sherry Davis Vice Chair 5.00 X X 0 0 0 Mario Bernardis Treasurer 5.00 X X 0 0 0 David Crawford Secretary 5.00 X X 0 0 0 Christine Johnson President 40.00 X 148427 0 36739 Lee Ann Rodiguez Director of Philanthropy 40.00 X 102087 0 18607 250514 0 55346 2 0 1 0 Michael's on East Catering 1212 East Avenue South Sarasota FL 34239 Catering 117237 EarthBalance Corporation 2570 Commerce Parkway North Port FL 34289 Professional Services - Planting 105450 2 X 584318 6083041 2975796 6667359 Program Income 541900 130159 130159 130159 291979 291979 2364904 32000 2163096 29331 201808 2669 204477 204477 91375 584318 251430 -160055 -160055 7133919 130159 0 336401 185052 142489 9253 33310 1102083 823256 32151 246676 42866 32744 241 9881 153805 122590 31215 92405 69372 2753 20280 4598 4598 65869 65869 1027 1027 33500 33500 317184 303577 13607 22578 22578 10638 10638 59950 27815 3903 28232 140417 138185 150 2082 56798 52759 15 4024 5521 5521 165435 152929 3027 9479 33534 33534 Land Acquisition Progra 2794999 2794999 Printing and Reproducti 46760 44819 1941 Catering/Food 20170 20134 36 Dues, Subscriptions, Bo 17613 15803 1810 63879 25539 38340 5436681 4844906 150862 440913 312808 4110 3480327 5339981 301537 280647 7186 61422 138927 168654 28512949 1626066 26885486 26886883 4027828 4858552 35154099 37600249 214279 223150 240181 248329 16450 10250 470910 481729 X 10507639 12129947 24175550 24988573 34683189 37118520 35154099 37600249 1697238 738093 0 X X 0 1 X 1 0 X 4180832 1927610 8086296 2837034 6667334 23699106 4180832 1927610 8086296 2837034 6667334 23699106 2966101 20733005 139626 139990 226392 125852 294768 926628 23248 1 3 23252 24648986 716295 0.84110 0.76990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1027 1027 4843854 4844881 392244 98061 0 0 231869 229785 233806 392244 1087704 1631556 9993 1366 836 1027 13222 57967 57446 58452 98061 271926 407889 9993 1366 11359 Schedule C, Part II-A The Big Waters Land Trust will engage in lobbying for policy related initiatives. Direct expenses for "Policy" was only $1,027 for the year X X X X X 16 2304.18 0 0 0 1 1 116.00 4683 1 4032873 1059054 70530 33500 4987897 3809484 417120 171206 22525 4032873 4732150 -784940 115025 22701 3809484 3993747 93500 808114 140153 23058 4732150 3731461 79140 343183 139701 20336 3993747 0.92110 0.07890 0.00000 0 0 22943532 22943532 4350363 1531372 2818991 242375 94694 147681 976679 976679 26886883 Security Deposits 10250 10250 X 7841635 738093 3123 741216 7100419 33500 33500 7133919 5406304 3123 3123 5403181 33500 33500 5436681 Part II, Line 5: Each property in BWLT's portfolio is monitored at least once annually by means of a site visit conducted by one or more BWLT staff, during which a report is completed regarding the condition of the property. The report and any accompanying documentation, such as photos and maps, are archived according to BWLT Records Policy. Part II, Line 9: Conservation easements, either purchased or donated, are initially valued at their appraised value. When donated, the appraised value is reflected as an unrestricted gift of land in the statements of activities. When purchased, the difference between the purchase price and the appraised value is reflected as an unrestricted gift of land in the statement of activities. Once the development rights for a specific conservation easement are extinguished, generally immediately after acquisition, a valuation allowance is established to reduce the carrying value of the conservation easement to a nominal value of $1, in order to reflect the lack of marketability of the easement, due to the extinguishment of development rights. The valuation is reflected as "Program Expenses" in the statements of activities. Part V, Line 4: The quasi-endowment funds of the Big Waters Land Trust are intended to support the foundation's current operations, and capital needs, as well as the costs to manage, monitor, insure, and provide legal defense of the protected properties. Traditional endowment funds are designated by the donor and support specific properties' stewardship costs. Part X, Line 2: Under the Income Taxes Topic of the FASB Accounting Standards Codification, the Foundation has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with accounting principles generally accepted in the United States of America for accounting for uncertainty in income taxes, and determined that there are no uncertain tax positions that would have a material impact on the financial statements of the Land Trust. Party in Paradise 359407 322807 36600 56088 8830 87779 Feast Upon the Fields 240623 224838 15785 29127 500 20157 2 44968 36673 8295 11409 3625 33779 644998 584318 60680 96624 12955 141715 251294 -190614 X X X X 0 0 0 0 0 0 0 0 0 Christine Johnson President 143427 0 5000 0 0 0 5232 0 31507 0 185166 0 0 0 X 1 1500 Resale value X 6 676662 NYSE X 1 2291270 Fair Market Value X Fishing Trip gift certificates 2 2000 FMV X Lakeside Lodging gift certificate 1 1650 FMV X Six trail cameras, ten packs of lithium batteries 16 1230 Supporting Invoices X FL Native Plants 1 800 FMV X 42 bottles Siesta Key rum 1 609 FMV X Gift cards 3 75 FMV 0 1 0 Form 990, Part I, Line 1 Mission or most significant activities Big Waters Land Trust protects land and water for the benefit of people and nature. A nationally accredited land trust, we partner with landowners, businesses, government, and the community to identify critical land parcels and protect them in perpetuity. Our urgent work is accomplished by purchasing natural areas, holding voluntary land conservation agreements, creating, and restoring native habitats, and educating for responsible land and water stewardship. We continue to steward natural areas on twenty-six different properties totaling over 3,040 acres. This includes pine flatwoods restoration on Pine Island in Lee County, Myakka River restoration in Manatee and Sarasota Counties, and scrub restoration in Myakka City. Our work contributes to water quality, flood prevention, wildlife corridor connectivity, habitat protection, and unique public access, benefiting all those who call our region home. This year, we acquired a privately-owned property within the boundaries of Charlotte Harbor Preserve State Park at the mouth of Tippecanoe Bay on Sam Knight Creek. The State of Florida purchased the property from us as an addition to the State Park. Secondly, we purchased one of the last remaining, large, privately-owned, undeveloped 64-acres along the riverfront of the Manatee River partnering with Manatee County to conserve Southwest Florida's critical natural areas for the benefit of all. 656 acres were saved in Sarasota County connecting the property to the Florida Wildlife Corridor and bringing the total conserved lands protecting the Myakka River to over 130,000 acres. Finally, we purchased a 58-acre conservation easement adjacent a previous 14-acre conservation easement in Manatee County bringing our official acres protected to 20,004 acres. Our community education, youth education, outreach events, speaking engagements, and volunteer programs continue to expand increasing number of community members engaged. This year alone, we engaged 7,305 community members. Through these interactions we are achieving our strategic goal to increase the perceived value of nature and conservation throughout the region by informing, connecting, and engaging people. In addition, we continue to expand in both the numbers and partner organizations and counties we reach. Form 990, Part I, Line 6 Volunteers Volunteers participate in the following ways: Board of Trustees, Board of Advisors, Committees, pro bono legal work, office administration, youth and community education, special event planning and implementation, community outreach events, and land stewardship activities. Form 990, Part VI, Section A, line 4 Pursuant to the organization's name change, amended Articles of Incorporation were filed with the State of Florida on November 26, 2024. The Articles were amended as follows: Remove all of the below language in Article Ill, Paragraph A. The purposes for which the corporation is organized shall be to protect the environment, character and biodiversity of the Gulf Coast's bays, beaches and barrier islands, by acquiring and holding real property, conservation easements and nature preserves, and to provide education and training for responsible stewardship. 'Character' shall include historical resources, such as working waterfronts and marinas for the purposes of sports fishing, recreation, exhibitions educating the public about Florida's traditional working waterfronts, or the commercial harvest of marine organisms by state-licensed fishermen on waterfront parcels. Replace the language in Article Ill. Paragraph A with the following: The purposes for which the corporation is organized shall be to protect the land and water in Southwest Florida for the benefit of people and nature. We envision a future where the human and natural worlds of Southwest Florida flourish together. Form 990, Part VI, Section B, line 11b The completed annual Form 990 is reviewed by staff and approved by Big Waters Land Trust management. The audit committee then reviews the Form 990 with management staff, recommends to the Board that they accept its recommendation to approve the 990 and authorize management to file the Form 990 with the IRS. The Board then reviews and acts on the audit committee's recommendation. Form 990, Part VI, Section B, line 12c Board members, staff, and volunteers are required to annually review, acknowledge their understanding of and compliance with, and sign the conflict of interest policy. The board is apprised of the response results and acts on all potential conflicts in accordance with required policy procedures. Form 990, Part VI, Section B, line 15 The President's contract and compensation are reviewed annually by the chair and vice-chair. They compare the compensation to industry standards and comparables, share their findings with and solicit input from all the trustees. During the budget process, the finance committee reviews all compensation. The board of trustees approve the budget, including the President's compensation. Form 990, Part VI, Section C, line 19 Big Waters Land Trust's governing documents, conflict of interest policy, and audited financial statements, as well as the Form 990, are available for review in the organization's office. The past five years' Form 990 and audited financial statements, as well as the three-year Strategic Plan are available on the Land Trust's website. Form 990 and audited financial statements are also available for review on-line at Guidestar and through the Community Foundation of Sarasota County's Giving Partner website. Form 990, Part VIII, line 8 The organization's net revenues from the Party in Paradise, Feast Upon the Fields, Community Luncheon, and Wild About Nature events consist of contribution revenues, sponsorships revenues and ticket sales netted with the related expenses. The net revenue from the Party in Paradise and Feast Upon the Fields was $600,030 Included in this amount is $547,645 in sponsorships and other contributions which for IRS purposes is reported on Form 990, Part VIII, line 1c as contributions . Form 990, Part XII, Line 2c Audit review process There were no changes to the audit review process.