MONTANA LAND RELIANCE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA LAND RELIANCE (EIN 81-0369262)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-22
- IRS object ID
- 202442969349301199
- Schema version
- 2023v5.1
- 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 C
- Schedule D
- Schedule I
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-22T17:12:42-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810333198 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEWLAND AND COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3006 | AddressLine1Txt |
| City | BUTTE | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 597023006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810369262 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MONTANA LAND RELIANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064437027 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 355 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 596240355 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE COLTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4064437027 | PhoneNum |
| Signature | 2024-10-10 | 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 | DEBBIE OUELLETTE | PreparerPersonNm |
| PTIN | P00174388 | PTIN |
| Phone | 4064944754 | PhoneNum |
| Preparation | 2024-10-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHANE COLTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 355 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $52,293,504 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MTLANDRELIANCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE MONTANA LAND RELIANCE (MLR) IS TO PARTNER WITH LANDOWNERS TO PROVIDE PERMANENT PROTECTION FOR PRIVATE LANDS THAT ARE SIGNIFICANT FOR AGRICULTURAL PRODUCTION, FISH AND WILDLIFE HABITAT, AND OPEN SPACE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 37 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,117,005 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,429,354 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $282,548 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,457,547 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $13,399,553 | PYTotalRevenueAmt |
| CY Total Revenue | $37,886,901 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $165,985 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,323,467 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,323,553 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,904,696 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $200,273 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,422,861 | PYOtherExpensesAmt |
| CY Other Expenses | $12,431,574 | CYOtherExpensesAmt |
| PY Total Expenses | $13,912,399 | PYTotalExpensesAmt |
| CY Total Expenses | $17,659,737 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$512,846 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $20,227,164 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,663,260 | TotalAssetsBOYAmt |
| Total Assets EOY | $33,839,729 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,306,743 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $237,237 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,356,517 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,602,492 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE MONTANA LAND RELIANCE (MLR) IS TO PARTNER WITH LANDOWNERS TO PROVIDE PERMANENT PROTECTION FOR PRIVATE LANDS THAT ARE SIGNIFICANT FOR AGRICULTURAL PRODUCTION, FISH AND WILDLIFE HABITAT, AND OPEN SPACE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,052,486 | ExpenseAmt |
| Desc | LAND PROJECTS: MLR WORKED WITH NUMEROUS LANDOWNERS IN 2023 TO PERMANENTLY PROTECT PRIVATE LANDS FOR CONTINUED AGRICULTURAL PRODUCTION, OPEN SPACE, AND NATURAL HABITAT. TWENTY NEW CONSERVATION EASEMENTS WERE COMPLETED BY MLR IN 2023 THAT PROTECTED, IN PERPETUITY, APPROXIMATELY 32,885 ACRES. MLR HAS PROTECTED A TOTAL OF 1,319,747 ACRES OF AGRICULTURAL/RECREATIONAL LANDS IN MONTANA. THAT ACREAGE INCLUDES 360,714 ACRES IN THE GREATER YELLOWSTONE ECOSYSTEM; 21,102 ACRES IN THE NORTHERN CONTINENTAL DIVIDE ECOSYSTEM; 227,971 ACRES OF CROP/HAY/PASTURE LANDS; 1,091,776 ACRES OF RANGE AND FOREST LANDS; 632,895 ACRES OF ELK HABITAT; AND OVER 48,417 ACRES OF WETLANDS. OVER 1,994 MILES OF STREAM FRONTAGE HAVE BEEN PROTECTED BY EASEMENTS HELD BY MLR TO DATE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,935,909 | ExpenseAmt |
| Grant | $3,304,502 | GrantAmt |
| Desc | STEWARDSHIP AND MONITORING: MLR STEWARDSHIP STAFF MONITOR EACH PROPERTY ON WHICH MLR HOLDS A CONSERVATION EASEMENT. STEWARDSHIP/MONITORING ACTIVITIES CARRIED OUT BY STAFF INVOLVES VISITING OR VIEWING AERIAL PHOTOS OF EACH EASEMENT PROPERTY ON AN ANNUAL BASIS TO ENSURE THAT THE TERMS OF THE CONSERVATION EASEMENTS ARE BEING UPHELD. THE STEWARDSHIP STAFF ALSO WORKS WITH EXISTING EASEMENT HOLDERS TO SUPPLY NATURAL RESOURCE INFORMATION FOR THE LANDOWNER TO IMPROVE THEIR LAND HOLDINGS FOR CONSERVATION PURPOSES. STEWARDSHIP STAFF WORKS WITH LEGAL COUNSEL IN REGARD TO ANY POTENTIAL ISSUES THAT ARISE REGARDING INTERPRETATION OR ENFORCEMENT OF CONSERVATION EASEMENTS HELD BY MLR. IN 2023, MLR GRANTED $3,304,502 TO THE MONTANA LAND RELIANCE FOUNDATION INC., TO BE INVESTED INTO THE LAND PROTECTION FUND TO COVER STEWARDSHIP AND MONITORING EXPENDITURES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $763,975 | ExpenseAmt |
| Grant | $18,965 | GrantAmt |
| Desc | EDUCATION AND OUTREACH ACTIVITIES: MLR STAFF TRAVEL ACROSS THE STATE OF MONTANA CONDUCTING MEETINGS WITH POTENTIAL CLIENTS, COUNTY PLANNING BOARDS, COUNTY COMMISSIONERS, VARIOUS AGRICULTURAL GROUPS/ORGANIZATIONS, AND OTHER COMMUNITY GROUPS TO PROVIDE ANSWERS TO THEIR QUESTIONS AND TO CONDUCT GENERAL EDUCATIONAL ACTIVITIES FOCUSED ON THE BENEFITS OF LAND CONSERVATION AND CONSERVATION EASEMENTS. FOR THESE OUTREACH ACTIVITIES, MLR PUBLISHES VARIOUS EDUCATIONAL BROCHURES AND AN ANNUAL REPORT TO PROVIDE INFORMATION AND ENHANCE THE TRANSPARENCY OF ITS PUBLIC INTEREST ACTIVITIES. ADDITIONALLY, STAFF PARTICIPATE WITH NUMEROUS CONSERVATION GROUPS TO EDUCATE THE PUBLIC ABOUT THE LAND TRUST COMMUNITY'S CONSERVATION EFFORTS. IN 2023, MLR GRANTED $18,965 TO THE RUBY HABITAT FOUNDATION FOR OUTREACH USE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $16,752,370 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 37 | 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 |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | KATIE STOKES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064437027 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 355 | AddressLine1Txt |
| City | HELENA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| SHANE COLTON | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GEORGE S OLSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| PHIL ROSTAD | |||||||
| SECRETARY-TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICK BERG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE PRIBYL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERROL RICE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS MONTAGUE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| DAN VERMILLION | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY SORENSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TAYA R CROMLEY PHD | |||||||
| VICE-PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KIRSTEN FELDMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| CAROLINE KURTZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID LEUSCHEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE STOKES | |||||||
| MANAGING DIRECTOR | 40.00 | Yes (X) | $96,049 | $0 | $14,294 | 1.00 | |
| KENDALL VAN DYK | |||||||
| MANAGING DIRECTOR | 40.00 | Yes (X) | $116,556 | $0 | $16,755 | 1.00 | |
| JORDAN VANA | |||||||
| MANAGING DIRECTOR | 40.00 | Yes (X) | $104,124 | $0 | $17,895 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $316,729 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $48,944 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 |
| Government Grants | $8,147,449 | GovernmentGrantsAmt |
| All Other Contributions | $17,281,905 | AllOtherContributionsAmt |
| Noncash Contributions | $13,082,748 | NoncashContributionsAmt |
| Total Contributions | $25,429,354 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $793,348 | TotalRevenueColumnAmt |
| Exclusion | $793,348 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $70,802 | SecuritiesAmt |
| Other | $26,000,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $839,719 | SecuritiesAmt |
| Other | $13,566,884 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$768,917 | SecuritiesAmt |
| Other | $12,433,116 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,664,199 | TotalRevenueColumnAmt |
| Exclusion | $11,664,199 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,886,901 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,457,547 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,323,467 | TotalAmt |
| Program Services | $3,323,467 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,575,465 | TotalAmt |
| Program Services | $1,019,271 | ProgramServicesAmt |
| Management And General | $458,798 | ManagementAndGeneralAmt |
| Fundraising | $97,396 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,031 | TotalAmt |
| Program Services | $89,301 | ProgramServicesAmt |
| Management And General | $40,197 | ManagementAndGeneralAmt |
| Fundraising | $8,533 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,900 | TotalAmt |
| Program Services | $40,694 | ProgramServicesAmt |
| Management And General | $18,317 | ManagementAndGeneralAmt |
| Fundraising | $3,889 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,300 | TotalAmt |
| Program Services | $83,395 | ProgramServicesAmt |
| Management And General | $32,075 | ManagementAndGeneralAmt |
| Fundraising | $12,830 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,179 | TotalAmt |
| Program Services | $221,259 | ProgramServicesAmt |
| Management And General | $29,920 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,700 | TotalAmt |
| Program Services | $2,626 | ProgramServicesAmt |
| Management And General | $20,074 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,721 | TotalAmt |
| Program Services | $7,721 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,742 | TotalAmt |
| Program Services | $177,858 | ProgramServicesAmt |
| Fundraising | $19,884 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,945 | TotalAmt |
| Program Services | $28,374 | ProgramServicesAmt |
| Management And General | $1,721 | ManagementAndGeneralAmt |
| Fundraising | $3,850 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,096 | TotalAmt |
| Program Services | $37,985 | ProgramServicesAmt |
| Management And General | $15,386 | ManagementAndGeneralAmt |
| Fundraising | $16,725 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,657 | TotalAmt |
| Program Services | $27,921 | ProgramServicesAmt |
| Management And General | $6,798 | ManagementAndGeneralAmt |
| Fundraising | $7,938 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,714 | TotalAmt |
| Program Services | $51,776 | ProgramServicesAmt |
| Management And General | $17,047 | ManagementAndGeneralAmt |
| Fundraising | $4,891 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,382 | TotalAmt |
| Program Services | $120,119 | ProgramServicesAmt |
| Management And General | $18,397 | ManagementAndGeneralAmt |
| Fundraising | $18,866 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,043 | TotalAmt |
| Program Services | $18,344 | ProgramServicesAmt |
| Management And General | $38,589 | ManagementAndGeneralAmt |
| Fundraising | $110 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,535 | TotalAmt |
| Program Services | $28,906 | ProgramServicesAmt |
| Management And General | $188 | ManagementAndGeneralAmt |
| Fundraising | $441 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,117 | TotalAmt |
| Program Services | $17,626 | ProgramServicesAmt |
| Management And General | $6,779 | ManagementAndGeneralAmt |
| Fundraising | $2,712 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,594 | TotalAmt |
| Program Services | $3,578 | ProgramServicesAmt |
| Management And General | $2,808 | ManagementAndGeneralAmt |
| Fundraising | $2,208 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACQUISITION RIGHTS | Desc |
| Total | $11,452,149 | TotalAmt |
| Program Services | $11,452,149 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,659,737 | TotalAmt |
| Program Services | $16,752,370 | ProgramServicesAmt |
| Management And General | $707,094 | ManagementAndGeneralAmt |
| Fundraising | $200,273 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,326,753 | BOYAmt |
| EOY | $938,450 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,057 | BOYAmt |
| EOY | $14,570,664 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,687 | BOYAmt |
| EOY | $515,132 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,000,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,321,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $151,587 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,506 | BOYAmt |
| EOY | $1,169,616 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,680,289 | BOYAmt |
| EOY | $5,644,879 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968 | BOYAmt |
| EOY | $988 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,663,260 | BOYAmt |
| EOY | $33,839,729 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,743 | BOYAmt |
| EOY | $237,237 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,240,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,306,743 | BOYAmt |
| EOY | $237,237 | 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 | $7,942,858 | BOYAmt |
| EOY | $30,087,779 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,413,659 | BOYAmt |
| EOY | $3,514,713 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,356,517 | BOYAmt |
| EOY | $33,602,492 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,663,260 | BOYAmt |
| EOY | $33,839,729 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $20,227,164 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,065,145 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$46,334 | PriorPeriodAdjustmentsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $5,338,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,087,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,785,610 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,117,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,429,354 | CurrentTaxYearAmt |
| Total | $70,758,308 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,338,534 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,087,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,785,610 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,117,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,429,354 | CurrentTaxYearAmt |
| Total | $70,758,308 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $70,758,308 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $80,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84,642 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $151,818 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $282,548 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,457,547 | CurrentTaxYearAmt |
| Total | $13,057,444 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$17,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$40,044 | CurrentTaxYearMinus3YearsAmt |
| Total | -$57,250 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $83,758,502 | TotalSupportAmt |
| Public Support CY170 | 0.84480 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98880 | 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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $17,659,737 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $17,659,737 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $466,058 | CurrentYearMinus3Amt |
| Current Year Minus2 | $959,853 | CurrentYearMinus2Amt |
| Current Year Minus1 | $845,620 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $3,271,531 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $4,907,297 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus1 | $55,000 | CurrentYearMinus1Amt |
| Total | $55,000 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $116,515 | CurrentYearMinus3Amt |
| Current Year Minus2 | $239,963 | CurrentYearMinus2Amt |
| Current Year Minus1 | $211,405 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $817,883 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,226,825 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus1 | $45,000 | CurrentYearMinus1Amt |
| Total | $45,000 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 985 | TotalEasementsCnt |
| Total Acreage | 1319747.00 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 13 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 12932.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $631,407 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $1 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1 | BeginningYearBalanceAmt |
| End Year Balance | $1 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1 | BeginningYearBalanceAmt |
| End Year Balance | $1 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $354,906 | OtherCostOrOtherBasisAmt |
| Book Value | $354,906 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,583 | DepreciationAmt |
| Book Value | $4,417 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $319,404 | OtherCostOrOtherBasisAmt |
| Depreciation | $141,004 | DepreciationAmt |
| Book Value | $178,400 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $631,893 | OtherCostOrOtherBasisAmt |
| Book Value | $631,893 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,169,616 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $38,952,046 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,065,145 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,065,145 | RevenueNotReportedAmt |
| Revenue Subtotal | $37,886,901 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $37,886,901 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,659,737 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,659,737 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,659,737 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 3: | OF THE TOTAL 985 CONSERVATION EASEMENTS HELD BY MLR AT THE END OF 2023, THIRTEEN (13) EASEMENT DOCUMENTS WERE MODIFIED (1.3%). THE THIRTEEN (13) MODIFICATIONS CONSISTED OF NINE (9) "SAFE HARBOR" AMENDMENTS TO DEEDS OF CONSERVATION EASEMENT THAT ADDED THE IRS'S SAFE HARBOR PROVISIONS ISSUED BY NOTICE 2023-30 ON APRIL 24, 2023, AS DIRECTED BY THE UNITED STATES CONGRESS IN THE SECURE 2.0 ACT, SECTION 605(D)(1). THE REMAINING FOUR (4) MODIFICATIONS CONSIST OF TWO (2) RESTATEMENTS AND AMENDMENTS TO ENHANCE CONSERVATION BY CONSOLIDATING AND LIMITING DEVELOPMENT AND TO EXERCISE RESERVED RIGHTS; ONE (1) RESTATEMENT OF CONSERVATION EASEMENT TO INCLUDE ADDITIONAL ACREAGE TO THE ORIGINAL EASEMENT; AND ONE (1) CORRECTION TO DEED OF CONSERVATION EASEMENT FILED TO CORRECT A SCRIVENER'S ERROR. ALL 13 (13) OF THE EASEMENT MODIFICATIONS SECURED THE LANDOWNER'S RATIFICATION OF THE TERMS AND CONDITIONS OF THE CONSERVATION VALUES AND PURPOSES OF THE ORIGINAL EASEMENTS. AS AN ACCREDITED LAND TRUST, MLR FOLLOWS A RIGOROUS CONSERVATION EASEMENT AMENDMENT POLICY TO ENSURE PERPETUAL PROTECTION OF THE CONSERVATION VALUES AND AVOID CONFERRAL OF PRIVATE BENEFIT AND INUREMENT, ALL IN ACCORDANCE WITH NATIONAL STANDARDS AND PRACTICES AS RECOMMENDED BY THE LAND TRUST ALLIANCE. SMILING MOOSE RANCH I (JANURA) SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 29, 1994, AS DOCUMENT NO. 049532, RECORDS OF MADISON COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 1,105-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 13, 2023, AS DOCUMENT NO. 210422, RECORDS OF MADISON COUNTY, MONTANA. SMILING MOOSE RANCH II (JANURA) SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 26, 1996, AS DOCUMENT NO. 059587, RECORDS OF MADISON COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 113-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 13, 2023, AS DOCUMENT NO. 210423, RECORDS OF MADISON COUNTY, MONTANA. RIVER HOUSE (JANURA) SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 26, 2013, AS DOCUMENT NO. 154145, RECORDS OF MADISON COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 23-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 13, 2023, AS DOCUMENT NO. 210424, RECORDS OF MADISON COUNTY, MONTANA. RAINBOW LAKE LODGE (JANURA) SAFE HARBOR AMENDMENT (MADISON AND BEAVERHEAD COUNTIES): THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 26, 2013, AS DOCUMENT NO. 154144, RECORDS OF MADISON COUNTY, MONTANA, AND ON DECEMBER 24, 2013, AS DOCUMENT NO. 280709, RECORDS OF BEAVERHEAD COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 636-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 13, 2023, AS DOCUMENT NO. 210425, RECORDS OF MADISON COUNTY, MONTANA, AND ON JULY 13, 2023, AS DOCUMENT NO. 306397, RECORDS OF BEAVERHEAD COUNTY, MONTANA. MYTTON SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 22, 2006, AS DOCUMENT NO. 329476, RECORDS OF STILLWATER COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 1,991-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 18, 2023, AS DOCUMENT NO. 390127, RECORDS OF STILLWATER COUNTY, MONTANA. HERMAN II SAFE HARBOR AMENDMENT (MADISON AND GALLATIN COUNTIES): THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 12, 2022, AS DOCUMENT NO. 207721, RECORDS OF MADISON COUNTY, MONTANA, AND AS DOCUMENT NO. 2792430, RECORDS OF GALLATIN COUNTY. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 4,951-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JUNE 16, 2023, AS DOCUMENT NO. 210125, RECORDS OF MADISON COUNTY, MONTANA, AND AS DOCUMENT NO. 2803336, RECORDS OF GALLATIN COUNTY, MONTANA. HERMAN I SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 28, 2000, AS DOCUMENT NO. BOOK 77D, PAGE 890, RECORDS OF SWEET GRASS COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 855-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JUNE 28, 2023, AS DOCUMENT NO. 164547, RECORDS OF SWEET GRASS COUNTY, MONTANA. COLLINS II SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 23, 2020, AS DOCUMENT NO. 202000043353, RECORDS OF FLATHEAD COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 672-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 18, 2023, AS DOCUMENT NO. 202300010808, RECORDS OF STILLWATER COUNTY, MONTANA. BERG (RICK) SAFE HARBOR AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 22, 2006, AS DOCUMENT NO. 134416, RECORDS OF MEAGHER COUNTY, MONTANA. TO FURTHER CONSERVE AND PROTECT THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 6,912-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO INCLUDE A SAFE HARBOR PROVISION ISSUED BY THE IRS IN NOTICE 23-30. UNTIL JULY 24, 2023, NOTICE 23-30 PERMITTED DONORS OF CONSERVATION EASEMENTS TO AMEND TO INCLUDE THIS SAFE HARBOR PROVISION. THE AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON JULY 14, 2023, AS DOCUMENT NO. 149785, RECORDS OF MEAGHER COUNTY, MONTANA. COBB-GEARY RESTATEMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 20, 1994, AS DOCUMENT NO. 049383, RECORDS OF MADISON COUNTY, MONTANA. SINCE THAT TIME, THE LANDOWNER ACQUIRED ADJOINING PROPERTY THAT THEY REQUESTED BE INCORPORATED INTO THE EXISTING EASEMENT, FOR A TOTAL OF 187 ACRES. THE RESTATED CONSERVATION EASEMENT ALSO GENERALLY CLARIFIED THE EASEMENT LANGUAGE AND BROUGHT THE RESOURCE DOCUMENTATION UP TO MODERN STANDARDS. THE RESTATEMENT OF DEED OF CONSERVATION EASEMENT AND GRANT DEED OF CONSERVATION EASEMENT ON ADDITIONAL LANDS WAS RECORDED ON DECEMBER 15, 2023, AS DOCUMENT NO. 212895, RECORDS OF MADISON COUNTY, MONTANA. DRY COTTONWOOD CREEK RATIFICATION AND AMENDMENT: THIS EASEMENT WAS ORIGINALLY RECORDED ON DECEMBER 27, 2019, AS DOCUMENT NO. 206522, RECORDS OF ANACONDA-DEER LODGE COUNTY, MONTANA. TO FURTHER ENHANCE, PROTECT, AND PRESERVE THE NATURAL HABITAT AND SCENIC AND OPEN SPACE VALUES OF THIS 3,396-ACRE PROPERTY, THE LANDOWNER AND THE GRANTEE AMENDED THE EASEMENT TO CONSOLIDATE DEVELOPMENT OF THE PROPERTY, TO PERMANENTLY EXERCISE AND EXHAUST THE RESERVED RIGHT OF THE GRANTOR TO SITE THE LAST REMAINING ALLOWED BUILDING ENVELOPE, AND TO FURTHER LIMIT THE LOCATION AND BOUNDARIES OF THE ONE ALLOWED RESIDENCE. THIS AMENDMENT WILL REDUCE THE OVERALL RESIDENTIAL FOOTPRINT AND LIMIT FUTURE DEVELOPMENT ON THE PROPERTY, THEREBY FURTHER ENHANCING THE |
| PART II, LINE 5: | THE MONTANA LAND RELIANCE (MLR) HAS A MONITORING POLICY. THE MLR STEWARDSHIP STAFF MONITORS EACH AND EVERY PROPERTY ON WHICH MLR HOLDS A CONSERVATION EASEMENT. THIS MONITORING INCLUDES A VISIT TO THE SUBJECT PROPERTY AND DISCUSSIONS WITH THE LANDOWNERS/MANAGERS. THE STEWARDSHIP STAFF ALSO WORKS WITH EXISTING EASEMENT HOLDERS TO SUPPLY NATURAL RESOURCE INFORMATION AND CONTACTS FOR THE LANDOWNER TO IMPROVE THEIR LAND HOLDINGS FOR CONSERVATION PURPOSES. STEWARDSHIP STAFF ALSO WORKS WITH LEGAL COUNSEL IN REGARD TO POTENTIAL ISSUES THAT ARISE REGARDING INTERPRETATION OR ENFORCEMENT OF CONSERVATION EASEMENTS HELD BY MLR. MLR IS IN THE PROCESS OF DIGITIZING ALL OF THE EASEMENT PROJECT FILES FOR THE EASEMENTS THAT HAVE BEEN COMPLETED AND ARE OF RECORD - SCANNING OF THIS DOCUMENTATION WILL ENHANCE STAFF'S ABILITY TO WORK EFFICIENTLY WITH EASEMENT HOLDERS ACROSS THE STATE. |
| PART II, LINE 9: | CONSERVATION EASEMENTS ARE RECORDED BY MLR AS IN-KIND DONATIONS WITH A VALUE OF $1 EACH. BY A RESOLUTION OF THE BOARD OF DIRECTORS, MLR VALUES ALL CONSERVATION EASEMENTS HELD AT A NOMINAL AMOUNT OF $1 DUE TO THE FACT THAT SAID EASEMENTS CANNOT BE SOLD, TRANSFERRED, OR BORROWED AGAINST. EXPENSES INCURRED IN "BARGAIN" PURCHASES OF EASEMENTS AND OTHER IN-HOUSE EXPENSES RELATED TO COMPLETION OF CONSERVATION EASEMENTS ARE EXPENSED OUT IN THE YEAR OF THE PURCHASE AND/OR DONATION. THE FOLLOWING IS THE TEXT OF THE FOOTNOTE USED IN MLR'S ANNUAL AUDITED FINANCIAL STATEMENTS: "MLR HAS ACQUIRED CONSERVATION EASEMENTS FROM VARIOUS CONTRIBUTORS. CONSERVATION EASEMENTS REPRESENT RIGHTS TO RESTRICT USE OF CERTAIN PROPERTIES. BY ACCEPTING THE EASEMENT CONTRIBUTION, MLR COMMITS TO PROTECTING THE EASEMENT RESTRICTIONS IN PERPETUITY. THE EASEMENTS HAVE NO MARKET VALUE IN THE HANDS OF MLR. MLR CAN ASSIGN THE EASEMENTS ONLY TO ANOTHER QUALIFIED CONSERVATION ORGANIZATION. ACCORDINGLY, THEY ARE REPRESENTED IN THE FINANCIAL STATEMENTS AT A NOMINAL VALUE OF ONE DOLLAR PER EASEMENT. PURCHASED EASEMENTS ARE EXPENSED." |
| PART V, LINE 4: | THE MONTANA LAND RELIANCE FOUNDATION, INC., WAS ESTABLISHED TO HOLD ASSETS IN SUPPORT OF THE MONTANA LAND RELIANCE (MLR) AS A RELATED 509(A)(3) SUPPORT ORGANIZATION. ONE OF THE FUNDS THAT IS CURRENTLY HELD BY AND OVERSEEN BY THE FOUNDATION IS THE CONSERVATION FUND, WHICH HAS TWO SUBFUNDS, THE "GENERAL CONSERVATION FUND AND THE "LEGACY FUND." THE CONSERVATION FUND IS AN ENDOWMENT FUND. GENERAL CONSERVATION FUND: THE GENERAL CONSERVATION FUND PROVIDES A SOURCE OF REVENUE TO MLR FOR OUTREACH TO LANDOWNERS FOR LAND CONSERVATION PROJECTS, AND RESEARCH, PUBLIC OUTREACH, AND EDUCATION ON PRIVATE LAND CONSERVATION. THE PRESENT VALUE OF ANY CONTRIBUTIONS TO THE FUND IS NOT EXPENDED AS REQUIRED BY MONTANA ADMINISTRATIVE RULE 42.15.507(6) AND ANY SUCCESSOR PROVISION. THE CORPUS MAY NOT BE USED. ANY GRANT REQUEST TO THE FOUNDATION FROM MLR MUST BE AUTHORIZED BY THE FOUNDATION'S BOARD OF DIRECTORS. LEGACY FUND: THE LEGACY FUND PROVIDES A STEADY SOURCE OF REVENUE TO MLR FOR BRIDGE CAPITAL FOR PROPERTY ACQUISITIONS, FOR OPTION PURCHASES FOR ALL OR A PORTION OF A THREATENED PROPERTY TO BE RESOLD TO A CONSERVATION BUYER, OR FOR CONSERVATION EASEMENT PURCHASES. THE CORPUS OF THE FUND MAY NOT BE USED. ANY GRANT REQUESTS TO THE FOUNDATION FROM MLR MUST BE AUTHORIZED BY THE FOUNDATION'S BOARD OF DIRECTORS. |
| SCHEDULE D, PART II, LINE 3 - CONTINUED | CONSERVATION VALUES PROTECTED BY THE EASEMENT. THE AMENDMENT WAS APPROVED BY ALL PARTIES TO THE ORIGINAL EASEMENT, INCLUDING THE STATE OF MONTANA, BY AND THROUGH THE NATURAL RESOURCE DAMAGE PROGRAM, AND THE MONTANA DEPARTMENT OF FISH, WILDLIFE, AND PARKS. THE RATIFICATION AND AMENDMENT OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON AUGUST 29, 2023, AS DOCUMENT NO. 216465, RECORDS OF ANACONDA-DEER LODGE COUNTY, MONTANA. SCHWAB (SOUTH FORTH) AMENDMENT: THE ORIGINAL DEED OF CONSERVATION EASEMENT ON THIS APPROXIMATELY 1,581 ACRES PROPERTY WAS RECORDED ON DECEMBER 28, 2006, AS DOCUMENT NO. 2252316, RECORDS OF GALLATIN COUNTY, MONTANA. PURSUANT TO AN APPLICABLE PUD ORDER, THE EASEMENT ALLOWED FOR TEN "HOME SITES" TO BE LOCATED WITHIN THE EXTERIOR BOUNDARIES OF TRACTS INCLUDED IN THE EASEMENT PROPERTY, BUT EXCLUDED FROM THE PROPERTY, AND THEREFORE THE EASEMENT'S PURPOSE WAS TO PROTECT THE CONSERVATION VALUES ON THE PROPERTY SURROUNDING THOSE HOME SITES. GRANTOR RETAINED THE RIGHT TO RELOCATE EACH HOME SITE WITHIN A LIMITED, PREDEFINED AREA UNDER CERTAIN CONDITIONS. THESE CONDITIONS INCLUDED OBTAINING EXPRESS WRITTEN APPROVAL OF GALLATIN COUNTY PLANNING AUTHORITIES; ENSURING THE RELOCATED AREA DOES NOT EXCEED APPLICABLE ACREAGE LIMITATIONS; ENSURING THE AREAS NO LONGER WITHIN THE HOME SITE AFTER RELOCATION ARE ADDED TO THE LEGAL DESCRIPTION OF THE PROPERTY PROTECTED BY THE EASEMENT, SO THAT THERE IS NO NET LOSS IN ACREAGE; AND PROVIDING GRANTEE WITH COPIES OF A REVISED AND RECORDED CERTIFICATE OF SURVEY DESCRIBING THE RELOCATED HOME SITE AND THE NEW LEGAL DESCRIPTION OF THE PROPERTY. THE EASEMENT PROVIDED THAT GRANTOR AND GRANTEE SHALL AMEND EXHIBIT A TO REFLECT THE CHANGED LEGAL DESCRIPTION OF THE PROPERTY THAT IS SUBJECT TO THE EASEMENT AND AMEND EXHIBIT D TO REFLECT THE REVISED LOCATION OF THE PERMITTED HOME SITE, UPON SATISFACTION OF THE CONDITIONS ABOVE, WHICH WERE MET BY GRANTOR. ACCORDINGLY, THIS FIRST AMENDMENT OF DEED OF CONSERVATION EASEMENT REFLECTING THE CHANGED LEGAL DESCRIPTION AND EXHIBIT D WAS RECORDED IN THE PUBLIC RECORDS OF GALLATIN COUNTY, MONTANA, ON DECEMBER 11, 2023, AS DOCUMENT NO. 2816714. RANGE CORRECTION: THIS 159-ACRE PROPERTY WAS PROTECTED BY DEED OF CONSERVATION EASEMENT RECORDED ON DECEMBER 12, 1994, AS DOCUMENT NO. 527585, RECORDS OF LEWIS AND CLARK COUNTY, MONTANA. AFTER THE EASEMENT WAS GRANTED, THE PARTIES DISCOVERED AN INADVERTENT ERROR IN THE LEGAL DESCRIPTION, WHICH MISTAKENLY INCLUDED CERTAIN REAL PROPERTY LYING WEST OF INTERSTATE 15 NOT INTENDED TO BE MADE SUBJECT TO THE CONSERVATION EASEMENT. THE PARTIES MUTUALLY AGREED TO CORRECT THE ERROR TO CLARIFY THE LEGAL DESCRIPTION TO MATCH THE INTENTIONS AND EXPECTATIONS OF BOTH PARTIES AT THE TIME THAT THE EASEMENT WAS ORIGINALLY RECORDED. THIS CORRECTION OF DEED OF CONSERVATION EASEMENT WAS RECORDED ON APRIL 20, 2023, AS DOCUMENT NO. 3410345, RECORDS OF LEWIS AND CLARK COUNTY, MONTANA. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| MONTANA LAND RELIANCE FOUNDATION | |||||||||
| PO BOX 355 | HELENA | MT | 59624 | 271125289 | 501(C)(3) | $3,304,502 | $0 | CASH | SCH I, STMT 1 |
| RUBY HABITAT FOUNDATION | |||||||||
| PO BOX 638 | SHERIDAN | MT | 59749 | 450487621 | 501(C)(3) | $18,965 | $0 | CASH | SCH I, STMT 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE MONTANA LAND RELIANCE FOUNDATION, INC., WAS ESTABLISHED IN 2010 TO PROVIDE FINANCIAL ASSISTANCE TO THE MONTANA LAND RELIANCE (MLR) AND TO HOLD ASSETS IN SUPPORT OF MLR. TWO MEMBERS OF MLR'S BOARD OF DIRECTORS SERVE ON THE BOARD OF THE MONTANA LAND RELIANCE FOUNDATION TO PROVIDE OVERSIGHT OF THE USE OF FUNDS PROVIDED TO THE FOUNDATION BY MLR. THERE ARE FOUR OTHER MEMBERS OF THE FOUNDATION'S BOARD THAT ARE NOT MEMBERS OF THE MLR BOARD AND PROVIDE FURTHER OVERSIGHT OF THESE FUNDS. MLR MONIES GRANTED TO THE FOUNDATION ARE INVESTED TO PROVIDE INCOME THAT IS THEN GRANTED TO MLR TO ASSIST IN THE COMPLETION OF LAND PROJECTS, TO ASSIST WITH THE FINANCIAL BURDEN OF MONITORING EXISTING CONSERVATION EASEMENTS, TO ASSIST MLR WITH COSTS ASSOCIATED WITH ITS EDUCATION AND OUTREACH PROGRAM TO LANDOWNERS, PROFESSIONALS, AND OTHER CONSERVATION ORGANIZATIONS, AND TO ASSIST MLR WITH ITS GENERAL OPERATING EXPENDITURES. IN 2023 MLR GRANTED $3,304,502 TO BE INVESTED INTO THE GENERAL FUND (INCOME FROM WHICH IS USED TO ASSIST MLR WITH CONSERVATION EASEMENT PROJECT COSTS AND MONITORING/STEWARDSHIP COSTS). THE RUBY HABITAT FOUNDATION WAS ESTABLISHED IN 2002 AND IS DEDICATED TO PRESERVING AND ENHANCING THE NATURAL RESOURCES AND THE SOCIAL AND ECONOMIC MAKEUP OF THE RUBY VALLEY AND SOUTHWEST MONTANA. THIS IS ACCOMPLISHED THROUGH THE PRESERVATION OF OPEN SPACE, CONTINUATION OF AGRICULTURAL OPERATIONS AND ASSOCIATED DEMONSTRATIONS, AND EDUCTION AND OUTREACH EFFORTS. TWO MEMBERS OF MLR'S BOARD OF DIRECTORS SERVE ON THE BOARD OF THE RUBY HABITAT FOUNDATION TO PROVIDE OVERSIGHT OF THE USE OF FUNDS PROVIDED TO THE FOUNDATION BY MLR. IN 2023 MLR GRANTED $18,965 OF GENERAL DONATIONS INTENDED FOR GENERAL PURPOSES TO THE RUBY HABITAT FOUNDATION. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| MONTANA LAND RELIANCE FOUNDATION | |||
| SUPPORT ORGANIZATION TO THE MONTANA LAND RELIANCE | $37,779 | ACCOUNTING SERVICES AND INSURANCE EXPENSE. THROUGH AN INTERCORPORATE SERVICES AGREEMENT, MLR STAFF MEMBERS PROVIDE ACCOUNTING SERVICES AND INSURANCE TO THE MLR FOUNDATION. TWO MEMBERS OF THE MLR BOARD OF DIRECTORS ARE MEMBERS OF THE MLR FOUNDATION'S BOARD OF DIRECTORS. | 0 |
| RUBY HABITAT FOUNDATION | |||
| SUPPORT ORGANIZATION TO THE MONTANA LAND RELIANCE | $6,000 | ACCOUNTING SERVICES AND INSURANCE EXPENSE. THROUGH AN INTERCORPORATE SERVICES AGREEMENT, MLR STAFF MEMBERS PROVIDE ACCOUNTING SERVICES AND INSURANCE TO THE RUBY HABITAT FOUNDATION. THE PRESIDENT OF THE MLR'S BOARD OF DIRECTORS, ONE OF MLR'S MANAGING DIRECTORS, AND ONE DIRECTOR APPOINTED BY MLR SERVE ON THE BOARD OF DIRECTORS OF THE RUBY HABITAT FOUNDATION TO PROVIDE OVERSIGHT. | 0 |
| MONTANA LAND RELIANCE FOUNDATION | |||
| SUPPORT ORGANIZATION TO THE MONTANA LAND RELIANCE | $3,304,502 | MLR MONIES GRANTED TO THE FOUNDATION ARE INVESTED TO PROVIDE INCOME THAT IS THEN GRANTED TO MLR TO ASSIST IN THE COMPLETION OF LAND PROJECTS, TO ASSIST WITH THE FINANCIAL BURDEN OF MONITORING EXISTING CONSERVATION EASEMENTS, TO ASSIST MLR WITH COSTS ASSOCIATED WITH ITS EDUCATION AND OUTREACH PROGRAM TO LANDOWNERS, PROFESSIONALS, AND OTHER CONSERVATION ORGANIZATIONS, AND TO ASSIST MLR WITH ITS GENERAL OPERATING EXPENDITURES. TWO MEMBERS OF THE MLR BOARD OF DIRECTORS ARE MEMBERS OF THE MLR FOUNDATION'S BOARD OF DIRECTORS. | 0 |
| RUBY HABITAT FOUNDATION | |||
| SUPPORT ORGANIZATION TO THE MONTANA LAND RELIANCE | $18,965 | MLR MONIES GRANTED TO THE RUBY HABITAT FOUNDATION ARE USED TO ASSIST WITH THE CHARITABLE PROGRAMS OF THE FOUNDATION. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 10 | ContributionCnt |
| Noncash Contributions Rpt F990 | $101,529 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUATION | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 19 | ContributionCnt |
| Noncash Contributions Rpt F990 | $19 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | VALUED AT $1.00 EACH. | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $12,981,200 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUATION | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY LEGAL COUNSEL, AND THEN DISTRIBUTED TO THE MLR OFFICERS AND BOARD OF DIRECTORS, FOR REVIEW, COMMENT, AND APPROVAL. SHOULD THE DRAFTING OF THE FORM 990 BE DELAYED, LEAVING INSUFFICIENT TIME FOR THE FULL BOARD OF DIRECTORS' REVIEW, THE MLR FINANCIAL COMMITTEE IS AUTHORIZED TO REVIEW AND APPROVE THE SUBMITTAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | MLR'S CONFLICT OF INTEREST POLICY COVERS ALL EMPLOYEES, BOARD MEMBERS, MEMBERS OF THE COUNCIL OF TRUSTEES, MAJOR DONORS, AND INDIVIDUALS SUCH AS INDEPENDENT CONTRACTORS OR FORMER EMPLOYEES WHO MIGHT HAVE ACCESS TO INSIDE INFORMATION (CONFLICTED PARTIES) AND REFERENCES CONFLICTED PARTIES' SPOUSES, DOMESTIC PARTNERS, PARENTS, GRANDPARENTS, CHILDREN, GRANDCHILDREN, SIBLINGS, OR BUSINESS ENTITIES (RELATED PARTIES). A CONFLICTED PARTY MUST DISCLOSE THE MATERIAL FACTS OF THE TRANSACTION AND HIS/HER INTEREST IN SAID TRANSACTION TO THE FULL BOARD/STAFF PRIOR TO ANY DISCUSSION, AND SHALL NOT VOTE ON OR BE PRESENT FOR THE DISCUSSION OF AN ISSUE GIVING RISE TO ANY POTENTIAL CONFLICT. POTENTIAL CONFLICTS OF INTEREST ARE DOCUMENTED IN BOARD MINUTES AND DISCUSSED WITH LEGAL COUNSEL IF NECESSARY. IN ACCORDANCE WITH MONTANA LAW, A TRANSACTION WITH A CONFLICTED PARTY MAY ONLY BE AUTHORIZED, APPROVED, OR RATIFIED IF THE TRANSACTION RECEIVED THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS WHO HAVE NO DIRECT OR IN-DIRECT INTEREST IN THE TRANSACTION. EACH DIRECTOR AND EMPLOYEE SIGNS A STATEMENT, WHICH AFFIRMS HE/SHE HAS RECEIVED, READ, UNDERSTANDS, AND AGREES TO COMPLY IN ALL RESPECTS WITH MLR'S CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARIES OF ALL MLR EMPLOYEES ARE DETERMINED BY THE BOARD OF DIRECTORS, AFTER CONSIDERATION OF ANY RECOMMENDATIONS RECEIVED FROM THE MANAGEMENT TEAM AND THE BOARD'S COMPENSATION AND EVALUATION COMMITTEE AND ARE BASED UPON THEIR REVIEW OF SALARY/BENEFIT SURVEYS CONDUCTED ON OTHER CONSERVATION ORGANIZATIONS ACROSS THE COUNTRY. THESE SURVEYS ARE CONDUCTED ANNUALLY BY THE LAND TRUST ALLIANCE AND BY TREC (A NATIONALLY KNOWN SURVEY ORGANIZATION). MLR STAFF MAY ALSO BE GIVEN COST-OF-LIVING INCREASES THAT TAKE INTO CONSIDERATION THE SOCIAL SECURITY ADMINISTRATION'S COST-OF-LIVING CALCULATIONS. THE COMPENSATION AND EVALUATION COMMITTEE HAS THE AUTHORITY TO REVISE PROPOSED SALARY PACKAGES IF THEY DETERMINE THAT IS NECESSARY/WARRANTED. THE ANNUAL SALARY PACKAGES (ALONG WITH RECOMMENDATIONS FROM THE COMPENSATION AND EVALUATION COMMITTEE) ARE PRESENTED TO AND DISCUSSED WITH THE FULL BOARD OF DIRECTORS FOR FINAL APPROVAL ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | MLR PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS TO THE GENERAL PUBLIC UPON REQUEST AT NO COST. |
| FORM 990, PART XII, LINE 2C | MLR'S BOARD OF DIRECTORS AND MANAGEMENT OVERSEE AND REVIEW THE FINANCIAL STATEMENT AUDIT EACH YEAR. |
| FORM 990, PART XI, LINE 9 | ON JANUARY 1, 2023, THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASU 2016-13, FINANCIAL INSTRUMENTS-CREDIT LOSSES (TOPIC 326): MEASUREMENT OF CREDIT LOSSES ON FINANCIAL INSTRUMENTS, AND ALL RELATED AMENDMENTS THERETO. THIS ASU REPLACED THE INCURRED LOSS METHOD OF MEASURING FINANCIAL ASSETS WITH AN EXPECTED LOSS METHOD, WHICH IS REFERRED TO AS THE CURRENT EXPECTED CREDIT LOSS (CECL) METHOD. CECL REQUIRES AN ESTIMATE OF CREDIT LOSSES OVER THE LIFE OF THE FINANCIAL ASSET USING HISTORICAL EXPERIENCE, CURRENT CONDITIONS, AND REASONABLE AND SUPPORTABLE FORECASTS. FOR THE ORGANIZATION, THE ASU APPLIES TO THE MEASUREMENT OF ITS ACCOUNTS RECEIVABLE RELATED TO POTENTIAL CONSERVATION EASEMENTS AND CONTRACT REVENUE. ACCOUNT RECEIVABLE ARE NOW ANALYZED USING HISTORICAL LOSS DATA COMBINED WITH CURRENT CONDITIONS AND REASONABLE FORECASTS OF FUTURE LOSSES TO DETERMINE ESTIMATED CREDIT LOSSES. THE ORGANIZATION ADOPTED THE NEW STANDARD USING THE MODIFIED RETROSPECTIVE APPROACH. THE CUMULATIVE EFFECT OF INITIALLY APPLYING THE CECL MEASUREMENT IS REPORTED BY RESTATING THE RETAINED EARNINGS AT JANUARY 1. THE TRANSITION ADJUSTMENT OF THE ADOPTION OF CECL INCREASED THE ALLOWANCE FOR CREDIT LOSSES ON ACCOUNT RECEIVABLES AND INCREASED THE CUMULATIVE EXCESS OF REVENUES OVER EXPENSES BY $46,334. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| RUBY HABITAT FOUNDATION | ||||||||||
| PO BOX 638 | SHERIDAN | MT | 59749 | 450487621 | SUPPORT ORGANIZATION | MT | 501(C)(3) | LINE 1 | THE MONTANA LAND RELIANCE | 0 |
| MONTANA LAND RELIANCE FOUNDATION | ||||||||||
| PO BOX 355 | HELENA | MT | 59624 | 271125289 | SUPPORT ORGANIZATION | MT | 501(C)(3) | LINE 1 | THE MONTANA LAND RELIANCE | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MONTANA LAND RELIANCE FOUNDATION | ||
| B | $3,304,502 | CASH |
| MONTANA LAND RELIANCE FOUNDATION | ||
| L | $36,000 | CASH (SERVICES AGREEMENT) |
| MONTANA LAND RELIANCE FOUNDATION | ||
| Q | $1,779 | CASH |
| RUBY HABITAT FOUNDATION | ||
| L | $6,000 | CASH (SERVICES AGREEMENT) |
| RUBY HABITAT FOUNDATION | ||
| B | $18,965 | GRANT-PASSTHROUGH DONATION |
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