SAGEBRUSH STEPPE LAND TRUST INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SAGEBRUSH STEPPE LAND TRUST INC (EIN 82-6092501)
Tax period: 2022-03-01 to 2023-02-28
Filed: 2024-09-30
IRS object ID: 202402749349300425
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-30T09:42:34-05:00	ReturnTs
Tax Period End	2023-02-28	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390758449	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WIPFLI LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	105 E PINE ST UPPER FLOOR	AddressLine1Txt
City	MISSOULA	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59802	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-03-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	826092501	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAGEBRUSH STEPPE LAND TRUST INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAGE	BusinessNameControlTxt
Phone	2082406045	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N ARTHUR AVE SUITE 300	AddressLine1Txt
City	POCATELLO	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHAWNA ENGEN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2082406045	PhoneNum
Signature	2024-09-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SAM BRUNSON CPA	PreparerPersonNm
PTIN	P01696998	PTIN
Phone	4067281800	PhoneNum
Preparation	2024-09-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	SHAWNA ENGEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N ARTHUR AVE SUITE 300	AddressLine1Txt
City	POCATELLO	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,639,821	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SAGEBRUSHLANDTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	ID	LegalDomicileStateCd
Activity Or Mission	ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$918,660	PYContributionsGrantsAmt
CY Contributions Grants	$972,214	CYContributionsGrantsAmt
PY Program Service Revenue	$48,444	PYProgramServiceRevenueAmt
CY Program Service Revenue	$216,760	CYProgramServiceRevenueAmt
PY Investment Income	$66,209	PYInvestmentIncomeAmt
CY Investment Income	$71,650	CYInvestmentIncomeAmt
PY Other Revenue	$17,436	PYOtherRevenueAmt
CY Other Revenue	$9,035	CYOtherRevenueAmt
PY Total Revenue	$1,050,749	PYTotalRevenueAmt
CY Total Revenue	$1,269,659	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$110,268	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$238,236	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$389,023	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$61,061	CYTotalFundraisingExpenseAmt
PY Other Expenses	$346,873	PYOtherExpensesAmt
CY Other Expenses	$871,605	CYOtherExpensesAmt
PY Total Expenses	$585,109	PYTotalExpensesAmt
CY Total Expenses	$1,370,896	CYTotalExpensesAmt
PY Revenues Less Expenses	$465,640	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$101,237	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,623,929	TotalAssetsBOYAmt
Total Assets EOY	$6,164,777	TotalAssetsEOYAmt
Total Liabilities BOY	$732,544	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$507,381	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,891,385	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,657,396	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	OUR MISSION IS TO PROTECT, CONNECT, AND ENHANCE WILDLIFE HABITAT, WORKING LANDS, AND COMMUNITY SPACES IN SOUTHEAST IDAHO, NOW AND FOR FUTURE GENERATIONS.	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,012,294	ExpenseAmt
Grant	$110,268	GrantAmt
Revenue	$216,760	RevenueAmt
Desc	ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$346	ExpenseAmt
Desc	RECRUITED 31 INDIVIDUALS TO PARTICIPATE IN HABITAT HAVEN AND GIVE BACK TO THE COMMUNITY BY PLANTING NATIVE PLANTS BENEFICIAL FOR POLLINATORS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,012,640	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	7	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JENNIFER SANDERS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2082325471	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N ARTHUR AVE SUITE 400	AddressLine1Txt
City	POCATELLO	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARK GAMBLIN
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER CORNELL
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
GREG MCREYNOLDS
SECRETARY THRU 12/22; DIRECTOR	2.00	Yes (X)	Yes (X)	$0	$0	$0
KARLA DREWSEN
DIRECTOR THRU 12/22; SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
SHAWNA ENGEN
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY ARMSTRONG
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DAVE PACIORETTY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
TERRELL BLANCHARD
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JENNIFER ELLIS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MATT LUCIA
EXECUTIVE DIRECTOR	50.00		Yes (X)	$78,119	$0	$2,311

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$78,119	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,311	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,003	MembershipDuesAmt
Government Grants	$136,216	GovernmentGrantsAmt
All Other Contributions	$834,995	AllOtherContributionsAmt
Noncash Contributions	$16,882	NoncashContributionsAmt
Total Contributions	$972,214	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEE FOR SERVICE	110000	$215,260	$215,260
OTHER REVENUE	909999	$1,500	$1,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$216,760	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$46,534	TotalRevenueColumnAmt
Exclusion	$46,534	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$387,059	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$361,943	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$25,116	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,116	TotalRevenueColumnAmt
Exclusion	$25,116	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$10,427	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$8,219	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,208	TotalRevenueColumnAmt
Exclusion	$2,208	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$6,827	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,827	TotalRevenueColumnAmt
Exclusion	$6,827	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,269,659	TotalRevenueColumnAmt
Related Or Exempt Func Income	$216,760	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$80,685	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$110,268	TotalAmt
Program Services	$110,268	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$80,812	TotalAmt
Program Services	$28,284	ProgramServicesAmt
Management And General	$41,214	ManagementAndGeneralAmt
Fundraising	$11,314	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$270,222	TotalAmt
Program Services	$94,578	ProgramServicesAmt
Management And General	$137,813	ManagementAndGeneralAmt
Fundraising	$37,831	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,193	TotalAmt
Program Services	$2,168	ProgramServicesAmt
Management And General	$3,158	ManagementAndGeneralAmt
Fundraising	$867	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,259	TotalAmt
Program Services	$791	ProgramServicesAmt
Management And General	$1,152	ManagementAndGeneralAmt
Fundraising	$316	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$29,537	TotalAmt
Program Services	$10,338	ProgramServicesAmt
Management And General	$15,064	ManagementAndGeneralAmt
Fundraising	$4,135	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,172	TotalAmt
Program Services	$984	ProgramServicesAmt
Management And General	$94	ManagementAndGeneralAmt
Fundraising	$94	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,450	TotalAmt
Program Services	$12,138	ProgramServicesAmt
Management And General	$1,156	ManagementAndGeneralAmt
Fundraising	$1,156	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$19,387	TotalAmt
Management And General	$19,387	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,253	TotalAmt
Program Services	$2,733	ProgramServicesAmt
Management And General	$260	ManagementAndGeneralAmt
Fundraising	$260	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,914	TotalAmt
Program Services	$4,870	ProgramServicesAmt
Management And General	$7,096	ManagementAndGeneralAmt
Fundraising	$1,948	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$7,700	TotalAmt
Program Services	$2,695	ProgramServicesAmt
Management And General	$3,927	ManagementAndGeneralAmt
Fundraising	$1,078	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$191	TotalAmt
Program Services	$95	ProgramServicesAmt
Fundraising	$96	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,273	TotalAmt
Program Services	$4,429	ProgramServicesAmt
Management And General	$422	ManagementAndGeneralAmt
Fundraising	$422	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,440	TotalAmt
Program Services	$2,383	ProgramServicesAmt
Management And General	$4,057	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
LAND PROTECTION	$628,640	$628,640
SPECIAL PROJECTS	$75,707	$75,707
OTHER OPERATING	$62,220		$62,220
FEE TITLE MANAGEMENT	$21,117	$21,117

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,141	TotalAmt
Program Services	$10,422	ProgramServicesAmt
Management And General	$175	ManagementAndGeneralAmt
Fundraising	$1,544	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,370,896	TotalAmt
Program Services	$1,012,640	ProgramServicesAmt
Management And General	$297,195	ManagementAndGeneralAmt
Fundraising	$61,061	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,091,441	BOYAmt
EOY	$725,251	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$41,068	BOYAmt
EOY	$41,076	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$15,888	BOYAmt
EOY	$16,424	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,598	BOYAmt
EOY	$9,216	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,349,869	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$9,468	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,323,674	BOYAmt
EOY	$3,340,401	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,143,260	BOYAmt
EOY	$1,990,931	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$41,478	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,623,929	BOYAmt
EOY	$6,164,777	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$259,123	BOYAmt
EOY	$80,201	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$214,377	BOYAmt
EOY	$147,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$259,044	BOYAmt
EOY	$280,180	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$732,544	BOYAmt
EOY	$507,381	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$29,223	BOYAmt
EOY	$127,635	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,920,608	BOYAmt
EOY	$5,529,761	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,891,385	BOYAmt
EOY	$5,657,396	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,623,929	BOYAmt
EOY	$6,164,777	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$101,237	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$132,752	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,099,710	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$794,871	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$700,123	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$918,660	CurrentTaxYearMinus1YearAmt
Current Tax Year	$972,214	CurrentTaxYearAmt
Total	$6,485,578	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,099,710	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$794,871	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$700,123	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$918,660	CurrentTaxYearMinus1YearAmt
Current Tax Year	$972,214	CurrentTaxYearAmt
Total	$6,485,578	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$909,404	SubstantialContributorsTotAmt
Public Support Total170	$5,576,174	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$51,999	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$376,643	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$45,389	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$56,200	CurrentTaxYearMinus1YearAmt
Current Tax Year	$46,534	CurrentTaxYearAmt
Total	-$176,521	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$11,275	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,726	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,035	CurrentTaxYearAmt
Total	$36,036	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,997	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$378,094	CurrentTaxYearMinus3YearsAmt
Total	$381,091	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,726,184	TotalSupportAmt
Gross Receipts Rltd Activities	$323,861	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.82900	PublicSupportCY170Pct
Public Support PY170	0.83320	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Preservation Public Use	Yes (X)	PreservationPublicUseInd
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
Preservation Open Space	Yes (X)	PreservationOpenSpaceInd
Total Easements	28	TotalEasementsCnt
Total Acreage	6220.93	TotalAcreageCnt
Historic Structure Easements	0	HistoricStructureEasementsCnt
Historic Strctr Easements Aftr	0	HistoricStrctrEasementsAftrCnt
Modified Easements	0	ModifiedEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	509.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$26,763	ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,068	BeginningYearBalanceAmt
Investment Earnings Or Losses	$8	InvestmentEarningsOrLossesAmt
End Year Balance	$41,076	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,135	BeginningYearBalanceAmt
Contributions	$22,927	ContributionsAmt
Investment Earnings Or Losses	$6	InvestmentEarningsOrLossesAmt
End Year Balance	$41,068	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,132	BeginningYearBalanceAmt
Investment Earnings Or Losses	$3	InvestmentEarningsOrLossesAmt
End Year Balance	$18,135	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,321,599	OtherCostOrOtherBasisAmt
Book Value	$3,321,599	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$28,270	OtherCostOrOtherBasisAmt
Depreciation	$9,468	DepreciationAmt
Book Value	$18,802	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,340,401	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
MITIGATION FUNDS IN TRUST	$238,702
OPERATING LEASE LIABILITY	$41,478

Field	Value	IRS element (for citing)
Total Liability	$280,180	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,117,520	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$132,752	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$132,752	RevenueNotReportedAmt
Revenue Subtotal	$1,250,272	RevenueSubtotalAmt
Investment Expenses Not Incld	$19,387	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$19,387	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,269,659	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,351,509	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,351,509	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$19,387	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$19,387	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,370,896	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 5:	SAGEBRUSH STEPPE LAND TRUST HAS A WRITTEN POLICY REGARDING MONITORING, INSPECTION, AND VIOLATION OF EASEMENT PROPERTIES. THIS WRITTEN POLICY IS LOCATED IN THE SSLT OFFICE.
PART II, LINE 9:	SAGEBRUSH STEPPE LAND TRUST (SSLT) ACQUIRES CONSERVATION EASEMENT AGREEMENTS FROM WILLING LANDOWNERS, RESTRICTING THE TYPE AND AMOUNT OF DEVELOPMENT TAKING PLACE ON THEIR PROPERTY. WITHIN THE LAND CONSERVATION MOVEMENT, A DIVERGENCE OF PRACTICES EXISTS AS TO THE VALUE AT WHICH EASEMENTS AND DEVELOPMENT RIGHTS ARE APPROPRIATELY RECORDED. SSLT HAS ADOPTED THE POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND ALSO DOES NOT RECOGNIZE THEM AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. DONATED EASEMENTS WILL BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS.
PART V, LINE 4:	THE SSLT BOARD-DESIGNATED ENDOWMENT IS NOT SUBJECT TO AN ANNUAL SPENDING RATE LIMIT. ALTHOUGH THEY DO NOT INTEND TO SPEND FROM THIS BOARD-DESIGNATED ENDOWMENT (OTHER THAN AMOUNTS APPROPRIATED FOR GENERAL EXPENDITURE AS PART OF OUR BOARD'S ANNUAL BUDGET APPROVAL AND APPROPRIATION), THESE AMOUNTS COULD BE MADE AVAILABLE IF NECESSARY.
PART X, LINE 2:	SAGEBRUSH STEPPE LAND TRUST HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
USDA TREASURER
4000 MASTERHEAD ST NE	ALBUQUERQUE	NM	87109	$53,275	$0	CURLEW NATIONAL GRASSLAND ROCK CREEK RESTORATION
IDAHO STATE CONTROLLER
PO BOX 83720	BOISE	ID	83720	$27,000	$0	PASS THROUGH AND GRANT ADMINISTRATION FOR BLACKFOOT RESTORATION FY21-22 CHALLENGE GRANT
OFFICES OF SPECIES CONSERVATION
304 N 8TH ST STE 149	BOISE	ID	83720	$29,993	$0	PASS THROUGH AND GRANT ADMINISTRATION

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	SAGEBRUSH STEPPE LAND TRUST MAINTAINS GRANT AGREEMENTS FOR GRANTS WE RECEIVE AND PASS THROUGH. THESE RECORDS ARE KEPT AT THE SSLT OFFICE.	ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	22	ContributionCnt
Noncash Contributions Rpt F990	$3,920	NoncashContributionsRptF990Amt
Method Of Determining Revenues	DONOR VALUE	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$271	NoncashContributionsRptF990Amt
Method Of Determining Revenues	DONOR VALUE	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$906	NoncashContributionsRptF990Amt
Method Of Determining Revenues	DONOR VALUE	MethodOfDeterminingRevenuesTxt

Qualified Contrib Other QualifiedContribOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	OTHER SILENT AUCTION ITEMS	20	$11,786	DONOR VALUE OR COST
Yes (X)	OTHER RAFFLE ITEMS	5	$0	N/A

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, COLUMN (B):

THE NUMBER OF ITEMS CONTRIBUTED IS REPORTED IN PART I.

PART I, LINE 33:

CONSERVATION EASEMENTS - SSLT HAS ADOPTED THE POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND ALSO DOES NOT RECOGNIZE THEM AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. DONATED EASEMENTS WILL BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS. OTHER RAFFLE ITEMS - A VALUE WAS NOT PROVIDED BY THE DONOR.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	IN 2022, WE LAUNCHED HABITAT HAVEN AS PART OF OUR COMMUNITY CONSERVATION PROGRAM. HABITAT HAVEN IS DESIGNED TO ENCOURAGE COMMUNITY MEMBERS TO PLANT NATIVE PLANTS THAT BENEFIT POLLINATORS AND BIRDS. FOR MORE INFORMATION, PLEASE VISIT: SAGEBRUSHLANDTRUST.ORG/HABITAT-HAVEN/
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY LEGAL COUNSEL AND THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHAIR OF SSLT PRIOR TO SUBMISSION AND FILING OF THE 990 TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL BOARD AND STAFF MEMBERS ARE COVERED UNDER THE POLICY. AT THE START OF EACH FISCAL YEAR, ALL STAFF AND BOARD MEMBERS MUST REVIEW OUR CONFLICT OF INTEREST POLICY AND SIGN AND DATE A CONFLICT OF INTEREST ACKNOWLEDGEMENT. CONFLICTS OF INTEREST ARE DEFINED IN OUR CONFLICT OF INTEREST POLICY. WHEN STAFF OR BOARD MEMBERS DISCLOSE A CONFLICT OF INTEREST, THEY ARE PRESENTED AND REVIEWED BY THE BOARD. IF THERE IS A CONFLICT OF INTEREST, PARTIES SHALL RECUSE THEMSELVES FROM THE BOARD'S DISCUSSION AND VOTE. THE RECUSAL WILL ALSO BE RECORDED IN THE MINUTES. FOR MORE DETAILS, WE CAN PROVIDE A COPY OF OUR CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	IN DETERMINING COMPENSATION FOR ITS EMPLOYEES, SSLT RESEARCHES THE LAND TRUST ALLIANCE'S OBJECTIVE SALARY AND BENEFITS SURVEY FOR BOTH NATIONAL AND REGIONAL TRENDS AND NORMS. ADDITIONALLY, SSLT CONSULTS WITH OTHER NONPROFIT LAND TRUSTS IN IDAHO FOR COMPENSATION AND BENEFITS PACKAGES.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
PART XII, LINE 2C	THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE REVIEWED OR AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, AMENDED RETURN EXPLANATION	FORM 990 IS BEING AMENDED TO INCLUDE CONSERVATION EASEMENT INFORMATION INADVERTENTLY OMITTED FROM SCH. M. BELOW ARE THE CHANGES REPORTED ON THE AMENDED FORM 990: SCHEDULE M, LINE 14 HAS BEEN UPDATED TO INCLUDE THE TWO CONSERVATION EASEMENTS PURCHASED BY BARGAIN SALE DURING THE YEAR. SCHEDULE M, LINE 33 HAS BEEN UPDATED TO EXPLAIN WHY THE VALUE OF THE EASEMENTS REPORTED IS ZERO.