2024-09-30T09:42:34-05:00 2023-02-28 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2022-03-01 826092501 SAGEBRUSH STEPPE LAND TRUST INC SAGE 2082406045 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 SHAWNA ENGEN TREASURER 2082406045 2024-09-12 1 1 SAM BRUNSON CPA P01696998 4067281800 2024-09-12 2022 2024-10-15 13:58:12Z X SHAWNA ENGEN 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 1639821 0 X WWW.SAGEBRUSHLANDTRUST.ORG X 2004 ID ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS 9 9 7 20 0 0 918660 972214 48444 216760 66209 71650 17436 9035 1050749 1269659 0 110268 0 0 238236 389023 0 0 61061 346873 871605 585109 1370896 465640 -101237 6623929 6164777 732544 507381 5891385 5657396 X OUR MISSION IS TO PROTECT, CONNECT, AND ENHANCE WILDLIFE HABITAT, WORKING LANDS, AND COMMUNITY SPACES IN SOUTHEAST IDAHO, NOW AND FOR FUTURE GENERATIONS. 1 0 1012294 110268 216760 ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS. 346 RECRUITED 31 INDIVIDUALS TO PARTICIPATE IN HABITAT HAVEN AND GIVE BACK TO THE COMMUNITY BY PLANTING NATIVE PLANTS BENEFICIAL FOR POLLINATORS. 1012640 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 8 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JENNIFER SANDERS 2082325471 109 N ARTHUR AVE SUITE 400 POCATELLO ID 83204 MARK GAMBLIN PRESIDENT 2.00 X X 0 0 0 JENNIFER CORNELL VICE PRESIDENT 2.00 X X 0 0 0 GREG MCREYNOLDS SECRETARY THRU 12/22; DIRECTOR 2.00 X X 0 0 0 KARLA DREWSEN DIRECTOR THRU 12/22; SECRETARY 2.00 X X 0 0 0 SHAWNA ENGEN TREASURER 2.00 X X 0 0 0 NANCY ARMSTRONG DIRECTOR 2.00 X 0 0 0 DAVE PACIORETTY DIRECTOR 2.00 X 0 0 0 TERRELL BLANCHARD DIRECTOR 2.00 X 0 0 0 JENNIFER ELLIS DIRECTOR 2.00 X 0 0 0 MATT LUCIA EXECUTIVE DIRECTOR 50.00 X 78119 0 2311 78119 0 2311 0 0 0 0 0 1003 136216 834995 16882 972214 FEE FOR SERVICE 110000 215260 215260 OTHER REVENUE 909999 1500 1500 216760 46534 46534 387059 361943 25116 25116 25116 10427 8219 2208 2208 6827 0 6827 6827 1269659 216760 0 80685 110268 110268 80812 28284 41214 11314 270222 94578 137813 37831 6193 2168 3158 867 2259 791 1152 316 29537 10338 15064 4135 1172 984 94 94 14450 12138 1156 1156 19387 19387 3253 2733 260 260 13914 4870 7096 1948 7700 2695 3927 1078 191 95 96 5273 4429 422 422 6440 2383 4057 LAND PROTECTION 628640 628640 SPECIAL PROJECTS 75707 75707 OTHER OPERATING 62220 62220 FEE TITLE MANAGEMENT 21117 21117 12141 10422 175 1544 1370896 1012640 297195 61061 1091441 725251 41068 41076 15888 16424 8598 9216 3349869 9468 3323674 3340401 2143260 1990931 0 41478 6623929 6164777 259123 80201 214377 147000 259044 280180 732544 507381 X -29223 127635 5920608 5529761 5891385 5657396 6623929 6164777 -101237 -132752 0 X X 0 1 X 1 0 X 3099710 794871 700123 918660 972214 6485578 3099710 794871 700123 918660 972214 6485578 909404 5576174 51999 -376643 45389 56200 46534 -176521 11275 15726 9035 36036 2997 378094 381091 6726184 323861 0.82900 0.83320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 28 6220.93 0 0 0 1 1 509.00 26763 41068 8 41076 18135 22927 6 41068 18132 3 18135 1.00000 0 0 3321599 3321599 28270 9468 18802 3340401 MITIGATION FUNDS IN TRUST 238702 OPERATING LEASE LIABILITY 41478 280180 X 1117520 -132752 -132752 1250272 19387 19387 1269659 1351509 0 1351509 19387 19387 1370896 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. 1 USDA TREASURER 4000 MASTERHEAD ST NE ALBUQUERQUE NM 87109 53275 0 CURLEW NATIONAL GRASSLAND ROCK CREEK RESTORATION IDAHO STATE CONTROLLER PO BOX 83720 BOISE ID 83720 27000 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 29993 0 PASS THROUGH AND GRANT ADMINISTRATION 3 PART I, LINE 2: SAGEBRUSH STEPPE LAND TRUST MAINTAINS GRANT AGREEMENTS FOR GRANTS WE RECEIVE AND PASS THROUGH. THESE RECORDS ARE KEPT AT THE SSLT OFFICE. X 22 3920 DONOR VALUE X 271 DONOR VALUE X 906 DONOR VALUE X 2 0 X OTHER SILENT AUCTION ITEMS 20 11786 DONOR VALUE OR COST X OTHER RAFFLE ITEMS 5 0 N/A 0 0 0 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. 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.