2025-01-14T07:08:46-06:00 2024-02-29 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-03-01 826092501 SAGEBRUSH STEPPE LAND TRUST INC SAGE 2082406045 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 SHAWNA ENGEN TREASURER 2082406045 2025-01-13 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-01-13 2023 2024-10-15 13:58:12Z SHAWNA ENGEN 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 3281238 0 X WWW.SAGEBRUSHLANDTRUST.ORG X 2004 ID ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS FOR THE BENEFIT OF THE PUBLIC. 10 10 8 62 0 0 972214 2807565 216760 104735 71650 83203 9035 16483 1269659 3011986 110268 13000 0 0 389023 300194 0 0 57030 871605 1929245 1370896 2242439 -101237 769547 6164777 7597025 507381 890335 5657396 6706690 OUR MISSION IS TO PROTECT, CONNECT, AND ENHANCE WILDLIFE HABITAT, WORKING LANDS, AND COMMUNITY SPACES IN SOUTHEAST IDAHO, NOW AND FOR FUTURE GENERATIONS. 0 0 1978377 13000 104735 ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS FOR THE BENEFIT OF THE PUBLIC. 425 0 0 CONTINUED TO RECRUIT COMMUNITY MEMBERS TO PARTICIPATE IN HABITAT HAVEN, ENCOURAGING THEM TO PLANT NATIVE AND POLLINATOR-FRIENDLY PLANTS IN THEIR OWN BACKYARD AND GARDENS. 1978802 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 10 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 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 KARLA DREWSEN 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 JENNIFER ELLIS DIRECTOR 2.00 X 0 0 0 JOHN O'CONNELL DIRECTOR 2.00 X 0 0 0 RICHIE EVANS DIRECTOR 2.00 X 0 0 0 AUSTIN FISHER DIRECTOR 2.00 X 0 0 0 TERRELL BLANCHARD DIRECTOR (THRU 1/2024) 2.00 X 0 0 0 MATT LUCIA EXECUTIVE DIRECTOR 50.00 X 78820 0 2365 78820 0 2365 0 0 0 0 0 1445 1148619 1657501 10945 2807565 FEE FOR SERVICE 110000 104735 104735 104735 53760 53760 295316 265873 29443 29443 29443 12493 3379 9114 9114 7369 0 7369 7369 3011986 104735 0 99686 13000 13000 81185 28415 41404 11366 184207 64472 93946 25789 3266 1143 1666 457 8643 3025 4408 1210 22893 8012 11675 3206 3915 3289 313 313 21060 17690 1685 1685 20881 20881 4824 4052 386 386 13200 4620 6732 1848 9331 3266 4759 1306 6664 3332 3332 7750 6510 620 620 6697 2478 4219 LAND PROTECTION 1653771 1653771 SPECIAL PROJECTS 140106 140106 FEE TITLE MANAGEMENT 14646 14646 OUTREACH 6120 6120 20280 855 13913 5512 2242439 1978802 206607 57030 725251 938056 41076 41160 325000 16424 9216 10636 3353869 17218 3340401 3336651 1990931 2911012 41478 34510 6164777 7597025 80201 15201 147000 0 280180 875134 507381 890335 X 127635 248341 5529761 6458349 5657396 6706690 6164777 7597025 769547 279747 0 X X 0 1 X 1 1 1 X 794871 700123 918660 972214 2807565 6193433 794871 700123 918660 972214 2807565 6193433 1209309 4984124 -376643 45389 56200 46534 53760 -174760 11275 15726 9035 16483 52519 378094 378094 6449286 428596 0.77280 0.82900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 29 8487.74 0 0 0 1 1 474.00 25705 41076 84 41160 41068 8 41076 18135 22927 6 41068 18132 3 18135 1.00000 0.00000 0.00000 0 0 3321599 3321599 32270 17218 15052 3336651 MITIGATION FUNDS IN TRUST 840624 OPERATING LEASE LIABILITY 34510 875134 X 3270852 279747 279747 2991105 20881 20881 3011986 2221558 0 2221558 20881 20881 2242439 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. 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 IDAHO FISH & GAME 1345 BARTON RD POCATELLO ID 83204 13000 0 FUNDS THAT SSLT CONTRACTS TO MANAGE ON BEHALF OF THE HABITAT IMPROVEMENT TEAM (HIT) BY FACILITATING THE RFPS AND DISTRIBUTING AWARDED FUNDS. PASS THROUGH MITIGATION FUNDS. 1 0 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 12 1055 DONOR VALUE X 110 DONOR VALUE X 725 DONOR VALUE X 3 0 X 2 155 DONOR VALUE X RAFFLE ITEMS 5 6950 DONOR VALUE X SILENT AUCTION ITEMS 5 1950 DONOR VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER OF ITEMS CONTRIBUTED IS REPORTED IN PART I. PART I, LINE 33: SSLT CLOSED 2 CONSERVATION EASEMENTS AND 1 FEE TITLE PROPERTY IN FY 23-24. 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. FORM 990, PART VI, SECTION A, LINE 4 THERE WERE AMENDMENTS MADE TO THE BYLAWS DURING THE FY23-24 TO CLARIFY HOW TO RECORD EXECUTIVE SESSION MINUTES AND HOW TO INTRODUCE A NEW MOTION NOT PROPERLY NOTICED. SSLT ALSO ADDED A PROXY SECTION AND CLARIFICATION ON THE ELECTION AND TERM OF OFFICERS. 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.