WESTERN SUSTAINABILITY EXCHANGE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WESTERN SUSTAINABILITY EXCHANGE (EIN 81-0495837)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202423199349312227
Schema version
2023v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-14T15:52:36-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN471591889PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CEM BOOKKEEPING & TAX SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1124 S 2ND STAddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP590472604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810495837EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN SUSTAINABILITY EXCHANGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone4062220730PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1448AddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59047ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLILL ERICKSONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4062220730PhoneNum
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHERINE E MOODYPreparerPersonNm
PTINP01781256PTIN
Phone4063337315PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROGER INDRELANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1170 GLASSTON ROADAddressLine1Txt
CityBIG TIMBERCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59011ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$724,480GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WESTERNSUSTAINABILITYEXCHANGE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionADVANCING SUSTAINABILITY IN THE WESTERN AREA OF THE UNITED STATES THROUGH A SERIES OF PROGRAMS AND ACTIVITIES DESIGNED TO PROMOTE BETTER RANCHING PRACTICES. A STRONG FOCUS IS TO PROVIDE RANCHERS WITH THE INFORMATION, TOOLS, TECHNICAL ASSISTANCE, AND PEER SUPPORT THEY NEED TO TRANSITION TO REGENERATIVE AGRICULTURAL PRACTICES. ADDITIONALLY, WSE INCENTIVIZES THE CONVERSION TO THESE PRACTICES BY CONNECTING RANCHERS TO NATURAL FOOD AND CULINARY OUTLETS AND OPPORTUNITIES IN THE VOLUNTARY CARBON MARKET.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers38TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$373,685PYContributionsGrantsAmt
CY Contributions Grants$512,184CYContributionsGrantsAmt
PY Program Service Revenue$133,335PYProgramServiceRevenueAmt
CY Program Service Revenue$121,318CYProgramServiceRevenueAmt
PY Investment Income$495PYInvestmentIncomeAmt
CY Investment Income$9,765CYInvestmentIncomeAmt
PY Other Revenue$9,028PYOtherRevenueAmt
CY Other Revenue$79,995CYOtherRevenueAmt
PY Total Revenue$516,543PYTotalRevenueAmt
CY Total Revenue$723,262CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$422,226PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$459,297CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$20,063CYTotalFundraisingExpenseAmt
PY Other Expenses$190,150PYOtherExpensesAmt
CY Other Expenses$286,058CYOtherExpensesAmt
PY Total Expenses$612,376PYTotalExpensesAmt
CY Total Expenses$745,355CYTotalExpensesAmt
PY Revenues Less Expenses-$95,833PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$22,093CYRevenuesLessExpensesAmt
Total Assets BOY$375,069TotalAssetsBOYAmt
Total Assets EOY$364,906TotalAssetsEOYAmt
Total Liabilities BOY$4,986TotalLiabilitiesBOYAmt
Total Liabilities EOY$16,916TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$370,083NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$347,990NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$597,472ExpenseAmt
Revenue$121,318RevenueAmt
DescREGENERATIVE RANCHER NETWORK: WSE PROMOTED REGENERATIVE RANCHING PRACTICES THROUGH WEBINARS, WORKSHOPS, AND FIELD TOURS HIGHLIGHTING SPECIFIC PRACTICES AND WORKING ONE-ON-ONE WITH RANCHERS TO IMPLEMENT CHANGES ON THEIR LAND.WE ORGANIZED AND CO-SPONSORED SIX WORKSHOPS AND FIELD DAYS. WE ALSO CREATED THREE WEBINARS ON HEALTHY SOILS AND IMPROVED GRAZING PRACTICES. IN 2023, 1238 LANDOWNERS PARTICIPATED IN OUR WORKSHOPS AND FIELD DAYS. TO HELP RANCHERS MAINTAIN PROGRESS, WE ORGANIZED MONTHLY "BULL SESSIONS" AS A PEER-TO-PEER ZOOM-BASED MEETING SPACE FOR THEM TO SHARE HOW REGENERATIVE PRACTICES WORK IN MONTANA. OVER 200 RANCHERS ARE PARTICIPATING IN THIS PEER NETWORK. TO INCREASE UNDERSTANDING OF THE COMPREHENSIVE NATURE OF REGENERATIVE MANAGEMENT AND HOW TO MEASURE THEIR PROGRESS, WSE IS CREATING TWO TOOLS FOR LANDOWNERS TO USE TO ASSESS THE CURRENT STATE OF THEIR OPERATION AND TRACK PROGRESS OVER TIME: A REGENERATIVE RANCH GUIDE AND A LAND HEALTH DASHBOARD. THE REGENERATIVE RANCH GUIDE IS AN ONLINE ASSESSMENT TOOL THAT OUTLINES THE EIGHT FOCUS AREAS OF REGENERATIVE MANAGEMENT (SOIL, WATER, LAND, LIVESTOCK, GRAZING, ECONOMICS, BIODIVERSITY, AND PEOPLE). THE GUIDE HELPS THE USER BETTER UNDERSTAND REGENERATIVE PRINCIPLES AND PROVIDES A BASELINE VALUATION FOR THEIR OPERATION IN EACH AREA. RANCHERS RECEIVE A REPORT AT THE END WITH RECOMMENDATIONS FOR IMPROVEMENT. THE LAND HEALTH DASHBOARD IS BEING DESIGNED TO DISPLAY INFORMATION ON VARIOUS ECOLOGICAL CONDITIONS RANCHERS CAN USE TO INFORM THEIR MANAGEMENT DECISIONS, SUCH AS WEATHER CONDITIONS, CHANGES TO THE PERCENT OF BARE GROUND, SNOWPACK LEVELS, SOIL MOISTURE AND OTHER RELEVANT DATA. MONTANA GRASSLAND CARBON PROGRAM: TO ECONOMICALLY INCENTIVIZE RANCHERS TO SWITCH TO REGENERATIVE METHODS, WSE ORGANIZES RANCHER PARTICIPATION IN THE GROWING VOLUNTARY CARBON MARKET THROUGH OUR MONTANA GRASSLANDS CARBON INITIATIVE. THE PROGRAM PROTECTS MONTANA'S REMARKABLE NATURAL RESOURCE HERITAGE, CAPTURES DANGEROUS CARBON DIOXIDE OUT OF THE ATMOSPHERE, BOLSTERS THE PROFITABILITY OF FAMILY RANCHES BY REDUCING OPERATING COSTS AND INCREASING LAND PRODUCTIVITY, AND PROVIDES ADDITIONAL INCOME THROUGH CARBON OFFSET PAYMENTS. IN 2023, WSE RECRUITED THREE RANCHES (TOTALING 85,000 ACRES) TO CONTRACTUALLY COMMIT TO USING REGENERATIVE GRAZING PRACTICES FOR THE NEXT 30 YEARS. TO ENSURE THE MODEL AND OUR PROGRAM WILL RESULT IN SIGNIFICANT CARBON CAPTURE, THE PROGRAM WAS SCRUTINIZED BY THE VERRA STANDARDS REGISTRY AND RECEIVED VALIDATION STATUS IN 2023. WE ARE THE FIRST GRASSLAND CARON CAPTURE PROGRAM TO RECIEVE THIS INDEPENDENT VALIDATION. THE RESULTING CARBON ASSETS ARE NOW REGISTERED ON THE VERRA CARBON EXCHANGE, AND TRADABLE CARBON CREDITS ARE BEING SOLD ON THE VOLUNTARY CARBON MARKET. THIS PROGRAM IS THE LARGEST GRASSLAND CARBON CAPTURE PROJECT IN THE U.S. AND THE SECOND LARGEST WORLDWIDE. LIVINGSTON FARMERS MARKET: IN ADDITION TO THE MANY ACTIVITIES WITHIN THESE PRIMARY WORK AREAS, WSE OPERATES THE LIVINGSTON FARMERS MARKET. OUR FARMERS MARKET PROVIDES AN OUTLET FOR FARMERS AND RANCHERS TO PROVIDE LOCAL SOURCES OF FOOD FOR THEIR NEIGHBORS AND LOW INCOME SENIOR CITIZENS AND FAMILIES. IN 2023, WE OFFERED 215 VENDORS WITH THIS MARKETING OPPORTUNITY FOR SIXTEEN WEEKS DURING THE SUMMER. OUR "SPECIAL DAYS" PROGRAMMING FEATURED MANY OF THE SERVICES PARK COUNTY AGENCIES AND NONPROFITS OFFER OUR CITIZENS TO INCREASE KNOWLEDGE ABOUT THESE SERVICES, BUILD AWARENESS AND SUPPORT FOR OUR MANY LOCAL NONPROFITS, AND ATTRACT A BROADER CROSS-SECTION OF OUR COMMUNITY TO THE MARKET. WSE PROVIDED 48 VOUCHERS TO LOW INCOME SENIOR CITIZENS THROUGH THE SENIOR FARMERS MARKET NUTRITION PROGRAM. THIS STATE AND FEDERAL PROGRAM IS DESIGNED TO PROVIDE LOW INCOME SENIORS WITH ACCESS TO LOCALLY GROWN FRUITS, VEGETABLES, HONEY AND HERBS. IN 2023, WSE PROVIDED 132 SENIORS WITH VOUCHERS TO BUY FOOD FROM OUR VENDORS. WSE ALSO ORGANIZED VOLUNTEER PROXY SHOPPERS TO SHOP FOR SENIORS UNABLE TO ATTEND THE MARKET. THE LFRC HEALTHY-FAMILIES FARMERS MARKET TENT, IN COLLABORATION WITH WSE, WAS CREATED IN 2021 TO INCREASE ACCESS TO LOCAL PRODUCE FOR LOW INCOME FAMILIES AND PROVIDE INFORMATION ABOUT ADDITIONAL COMMUNITY SUPPORT FOR THOSE IN NEED. SINCE 2021, THE LFRC FRESH PRODUCE TOKEN PROGRAM HAS ALLOCATED OVER 25,000 OF PURCHASING POWER TO LOW-INCOME FAMILIES WITH CHILDREN AGED FIVE AND YOUNGER AND PREGNANT WORMEN TO BUY FRESH PRODUCE FROM LOCAL FARMERS AT THE MARKET. 14,000 OF THAT WAS IN 2023 ALONE. NOT ONLY DOES THIS ENCOURAGE BETTER NUTRITION IN THE HOME, IT ENGAGES FAMILIES IN A COMMUNITY EVENT THAT THEY OFTEN FEEL EXCLUDED FROM WHILE SUPPORTING THE VITAL WORK OF OUR MONTANA FARMERS. THE HEALTHY FAMILIES TENT IS ALSO WHERE THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) RECIPIENTS CAN REDEEM THEIR BENEFITS TO BUY FRESH EGGS, PRODUCE AND MEAT. THE STATE MATCHES EVERY SNAP DOLLAR REDEEMED WITH A DOUBLE SNAP "DOLLAR" UP TO 20 PER WEEK, WHICH CAN BE USED EXCLUSIVELY FOR FRESH PRODUCE. LAST YEAR WAS THE FIRST SEASON THE SNAP & DOUBLE SNAP PROGRAMS WERE AVAILABLE AT THE MARKET, AND IT SAW A COMBINED USE OF 718. WHILE THAT NUMBER SEEMS LOW, THE LIVINGSTON FARMERS MARKET IS CURRENTLY ONE OF ONLY TWO FAMERS MARKETS IN PARK, GALLATIN, AND SWEET GRASS COUNTIES WITH THESE PROGRAMS, AND WE EXPECT THE NUMBER TO INCREASE AS PEOPLE DISCOVER THAT THESE PROGRAMS ARE AVAILABLE TO THEM. THE LIVINGSTON FARMERS MARKET WON BEST FARMERS MARKET IN MONTANA THROUGH A NATIONAL COMPETITION SPONSORED BY THE NATIONAL FARMERS COALITION AND AMERICAN FARMLAND TRUST.Desc
Total Program Service Expenses$597,472TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLILL ERICKSONPersonNm
Phone4062220730PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1448AddressLine1Txt
CityLIVINGSTONCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59047ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
LILL ERICKSON
EXECUTIVE DI25.00Yes (X)$111,674$0$3,265
ANDREW ANDERSON
DIRECTOR2.00$0$0$0Yes (X)
MALOU ANDERSON-RAMERIZ
DIRECTOR2.00$0$0$0Yes (X)
CARRIE BALKCOM
DIRECTOR2.00$0$0$0Yes (X)
HOLLY FRETWELL
DIRECTOR2.00$0$0$0Yes (X)
JOEL HENRY
DIRECTOR2.00$0$0$0Yes (X)
DYLAN HOFFMAN
BOARD TREASU2.00$0$0$0Yes (X)
ROGER INDRELAND
CHAIRMAN2.00$0$0$0Yes (X)
REBECCA KURNICK
VICE CHAIRMA2.00$0$0$0Yes (X)
MARK LEDGER
DIRECTOR2.00$0$0$0Yes (X)
BRITTANY MASTERS
BOARD SECRET2.00$0$0$0Yes (X)
MATT SKOGLAND
DIRECTOR2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$111,674TotalReportableCompFromOrgAmt
Total Other Compensation$3,265TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$19,960GovernmentGrantsAmt
All Other Contributions$492,224AllOtherContributionsAmt
Total Contributions$512,184TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CARBON SEQUESTRATION$70,842$70,842
FARMERS MARKET BOOTH FEES$26,799$26,799
RESILIENT RANCHLANDS$17,545$17,545
EMRA$6,132$6,132
FieldValueIRS element (for citing)
Total Program Service Revenue$121,318TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,765TotalRevenueColumnAmt
Related Or Exempt Func Income$9,765RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$50,779FundraisingGrossIncomeAmt
Fundraising Direct Expenses$1,218FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,561TotalRevenueColumnAmt
Exclusion$49,561ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SPONSORSHIPS$20,700$20,700
SALES OF LICENSE PLATES$7,900$7,900
CONFERENCE INCOME$1,591$1,591

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$243TotalRevenueColumnAmt
Related Or Exempt Func Income$243RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$30,434OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$723,262TotalRevenueColumnAmt
Related Or Exempt Func Income$161,517RelatedOrExemptFuncIncomeAmt
Exclusion$49,561ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$114,939TotalAmt
Program Services$67,004ProgramServicesAmt
Management And General$47,935ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$330,882TotalAmt
Program Services$267,766ProgramServicesAmt
Management And General$63,116ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$13,476TotalAmt
Program Services$6,740ProgramServicesAmt
Management And General$6,736ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,975TotalAmt
Program Services$7,975ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,535TotalAmt
Program Services$5,535ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$78,994TotalAmt
Program Services$72,879ProgramServicesAmt
Management And General$265ManagementAndGeneralAmt
Fundraising$5,850FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,246TotalAmt
Program Services$3,246ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,502TotalAmt
Program Services$41,189ProgramServicesAmt
Management And General$4,062ManagementAndGeneralAmt
Fundraising$4,251FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$55,511TotalAmt
Program Services$54,903ProgramServicesAmt
Management And General$608ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,488TotalAmt
Program Services$15,603ProgramServicesAmt
Management And General$1,885ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,025TotalAmt
Program Services$26,059ProgramServicesAmt
Management And General$543ManagementAndGeneralAmt
Fundraising$1,423FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$33,362TotalAmt
Program Services$24,724ProgramServicesAmt
Management And General$99ManagementAndGeneralAmt
Fundraising$8,539FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,420TotalAmt
Program Services$3,849ProgramServicesAmt
Management And General$2,571ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$745,355TotalAmt
Program Services$597,472ProgramServicesAmt
Management And General$127,820ManagementAndGeneralAmt
Fundraising$20,063FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$105,895BOYAmt
EOY$73,906EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$257,174BOYAmt
EOY$278,670EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$61,651LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$49,651LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,000BOYAmt
EOY$12,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$330EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$375,069BOYAmt
EOY$364,906EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,986BOYAmt
EOY$16,916EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,986BOYAmt
EOY$16,916EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$370,083BOYAmt
EOY$347,990EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$370,083BOYAmt
EOY$347,990EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$375,069BOYAmt
EOY$364,906EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$22,093ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$424,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$507,070CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$423,875CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$373,685CurrentTaxYearMinus1YearAmt
Current Tax Year$512,184CurrentTaxYearAmt
Total$2,241,527TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$424,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$507,070CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$423,875CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$373,685CurrentTaxYearMinus1YearAmt
Current Tax Year$512,184CurrentTaxYearAmt
Total$2,241,527TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$971,680SubstantialContributorsTotAmt
Public Support Total170$1,269,847PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,135CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$268CurrentTaxYearMinus3YearsAmt
Total$1,403TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year$29,921CurrentTaxYearAmt
Total$29,921TotalAmt
FieldValueIRS element (for citing)
Total Support$2,272,851TotalSupportAmt
Gross Receipts Rltd Activities$645,768GrossReceiptsRltdActivitiesAmt
Public Support CY1700.55870PublicSupportCY170Pct
Public Support PY1700.65430PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$61,651OtherCostOrOtherBasisAmt
Depreciation$49,651DepreciationAmt
Book Value$12,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,000TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1HARVEST CELEBRAEvent1Nm
Gross Receipts Event1$50,779GrossReceiptsEvent1Amt
Gross Revenue Event1$50,779GrossRevenueEvent1Amt
Other Direct Expenses Event1$1,218OtherDirectExpensesEvent1Amt
Gross Receipts Total$50,779GrossReceiptsTotalAmt
Gross Revenue Total Events$50,779GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$1,218OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$1,218DirectExpenseSummaryEventsAmt
Net Income Summary$49,561NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4AREGENERATIVE RANCHER NETWORK: WSE PROMOTED REGENERATIVE RANCHING PRACTICES THROUGH WEBINARS, WORKSHOPS, AND FIELD TOURS HIGHLIGHTING SPECIFIC PRACTICES AND WORKING ONE-ON-ONE WITH RANCHERS TO IMPLEMENT CHANGES ON THEIR LAND.WE ORGANIZED AND CO-SPONSORED SIX WORKSHOPS AND FIELD DAYS. WE ALSO CREATED THREE WEBINARS ON HEALTHY SOILS AND IMPROVED GRAZING PRACTICES. IN 2023, 1238 LANDOWNERS PARTICIPATED IN OUR WORKSHOPS AND FIELD DAYS. TO HELP RANCHERS MAINTAIN PROGRESS, WE ORGANIZED MONTHLY "BULL SESSIONS" AS A PEER-TO-PEER ZOOM-BASED MEETING SPACE FOR THEM TO SHARE HOW REGENERATIVE PRACTICES WORK IN MONTANA. OVER 200 RANCHERS ARE PARTICIPATING IN THIS PEER NETWORK. TO INCREASE UNDERSTANDING OF THE COMPREHENSIVE NATURE OF REGENERATIVE MANAGEMENT AND HOW TO MEASURE THEIR PROGRESS, WSE IS CREATING TWO TOOLS FOR LANDOWNERS TO USE TO ASSESS THE CURRENT STATE OF THEIR OPERATION AND TRACK PROGRESS OVER TIME: A REGENERATIVE RANCH GUIDE AND A LAND HEALTH DASHBOARD. THE REGENERATIVE RANCH GUIDE IS AN ONLINE ASSESSMENT TOOL THAT OUTLINES THE EIGHT FOCUS AREAS OF REGENERATIVE MANAGEMENT (SOIL, WATER, LAND, LIVESTOCK, GRAZING, ECONOMICS, BIODIVERSITY, AND PEOPLE). THE GUIDE HELPS THE USER BETTER UNDERSTAND REGENERATIVE PRINCIPLES AND PROVIDES A BASELINE VALUATION FOR THEIR OPERATION IN EACH AREA. RANCHERS RECEIVE A REPORT AT THE END WITH RECOMMENDATIONS FOR IMPROVEMENT. THE LAND HEALTH DASHBOARD IS BEING DESIGNED TO DISPLAY INFORMATION ON VARIOUS ECOLOGICAL CONDITIONS RANCHERS CAN USE TO INFORM THEIR MANAGEMENT DECISIONS, SUCH AS WEATHER CONDITIONS, CHANGES TO THE PERCENT OF BARE GROUND, SNOWPACK LEVELS, SOIL MOISTURE AND OTHER RELEVANT DATA. MONTANA GRASSLAND CARBON PROGRAM: TO ECONOMICALLY INCENTIVIZE RANCHERS TO SWITCH TO REGENERATIVE METHODS, WSE ORGANIZES RANCHER PARTICIPATION IN THE GROWING VOLUNTARY CARBON MARKET THROUGH OUR MONTANA GRASSLANDS CARBON INITIATIVE. THE PROGRAM PROTECTS MONTANA'S REMARKABLE NATURAL RESOURCE HERITAGE, CAPTURES DANGEROUS CARBON DIOXIDE OUT OF THE ATMOSPHERE, BOLSTERS THE PROFITABILITY OF FAMILY RANCHES BY REDUCING OPERATING COSTS AND INCREASING LAND PRODUCTIVITY, AND PROVIDES ADDITIONAL INCOME THROUGH CARBON OFFSET PAYMENTS. IN 2023, WSE RECRUITED THREE RANCHES (TOTALING 85,000 ACRES) TO CONTRACTUALLY COMMIT TO USING REGENERATIVE GRAZING PRACTICES FOR THE NEXT 30 YEARS. TO ENSURE THE MODEL AND OUR PROGRAM WILL RESULT IN SIGNIFICANT CARBON CAPTURE, THE PROGRAM WAS SCRUTINIZED BY THE VERRA STANDARDS REGISTRY AND RECEIVED VALIDATION STATUS IN 2023. WE ARE THE FIRST GRASSLAND CARON CAPTURE PROGRAM TO RECIEVE THIS INDEPENDENT VALIDATION. THE RESULTING CARBON ASSETS ARE NOW REGISTERED ON THE VERRA CARBON EXCHANGE, AND TRADABLE CARBON CREDITS ARE BEING SOLD ON THE VOLUNTARY CARBON MARKET. THIS PROGRAM IS THE LARGEST GRASSLAND CARBON CAPTURE PROJECT IN THE U.S. AND THE SECOND LARGEST WORLDWIDE. LIVINGSTON FARMERS MARKET: IN ADDITION TO THE MANY ACTIVITIES WITHIN THESE PRIMARY WORK AREAS, WSE OPERATES THE LIVINGSTON FARMERS MARKET. OUR FARMERS MARKET PROVIDES AN OUTLET FOR FARMERS AND RANCHERS TO PROVIDE LOCAL SOURCES OF FOOD FOR THEIR NEIGHBORS AND LOW INCOME SENIOR CITIZENS AND FAMILIES. IN 2023, WE OFFERED 215 VENDORS WITH THIS MARKETING OPPORTUNITY FOR SIXTEEN WEEKS DURING THE SUMMER. OUR "SPECIAL DAYS" PROGRAMMING FEATURED MANY OF THE SERVICES PARK COUNTY AGENCIES AND NONPROFITS OFFER OUR CITIZENS TO INCREASE KNOWLEDGE ABOUT THESE SERVICES, BUILD AWARENESS AND SUPPORT FOR OUR MANY LOCAL NONPROFITS, AND ATTRACT A BROADER CROSS-SECTION OF OUR COMMUNITY TO THE MARKET. WSE PROVIDED 48 VOUCHERS TO LOW INCOME SENIOR CITIZENS THROUGH THE SENIOR FARMERS MARKET NUTRITION PROGRAM. THIS STATE AND FEDERAL PROGRAM IS DESIGNED TO PROVIDE LOW INCOME SENIORS WITH ACCESS TO LOCALLY GROWN FRUITS, VEGETABLES, HONEY AND HERBS. IN 2023, WSE PROVIDED 132 SENIORS WITH VOUCHERS TO BUY FOOD FROM OUR VENDORS. WSE ALSO ORGANIZED VOLUNTEER PROXY SHOPPERS TO SHOP FOR SENIORS UNABLE TO ATTEND THE MARKET. THE LFRC HEALTHY-FAMILIES FARMERS MARKET TENT, IN COLLABORATION WITH WSE, WAS CREATED IN 2021 TO INCREASE ACCESS TO LOCAL PRODUCE FOR LOW INCOME FAMILIES AND PROVIDE INFORMATION ABOUT ADDITIONAL COMMUNITY SUPPORT FOR THOSE IN NEED. SINCE 2021, THE LFRC FRESH PRODUCE TOKEN PROGRAM HAS ALLOCATED OVER 25,000 OF PURCHASING POWER TO LOW-INCOME FAMILIES WITH CHILDREN AGED FIVE AND YOUNGER AND PREGNANT WORMEN TO BUY FRESH PRODUCE FROM LOCAL FARMERS AT THE MARKET. 14,000 OF THAT WAS IN 2023 ALONE. NOT ONLY DOES THIS ENCOURAGE BETTER NUTRITION IN THE HOME, IT ENGAGES FAMILIES IN A COMMUNITY EVENT THAT THEY OFTEN FEEL EXCLUDED FROM WHILE SUPPORTING THE VITAL WORK OF OUR MONTANA FARMERS. THE HEALTHY FAMILIES TENT IS ALSO WHERE THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) RECIPIENTS CAN REDEEM THEIR BENEFITS TO BUY FRESH EGGS, PRODUCE AND MEAT. THE STATE MATCHES EVERY SNAP DOLLAR REDEEMED WITH A DOUBLE SNAP "DOLLAR" UP TO 20 PER WEEK, WHICH CAN BE USED EXCLUSIVELY FOR FRESH PRODUCE. LAST YEAR WAS THE FIRST SEASON THE SNAP & DOUBLE SNAP PROGRAMS WERE AVAILABLE AT THE MARKET, AND IT SAW A COMBINED USE OF 718. WHILE THAT NUMBER SEEMS LOW, THE LIVINGSTON FARMERS MARKET IS CURRENTLY ONE OF ONLY TWO FAMERS MARKETS IN PARK, GALLATIN, AND SWEET GRASS COUNTIES WITH THESE PROGRAMS, AND WE EXPECT THE NUMBER TO INCREASE AS PEOPLE DISCOVER THAT THESE PROGRAMS ARE AVAILABLE TO THEM. THE LIVINGSTON FARMERS MARKET WON BEST FARMERS MARKET IN MONTANA THROUGH A NATIONAL COMPETITION SPONSORED BY THE NATIONAL FARMERS COALITION AND AMERICAN FARMLAND TRUST.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BY MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD OF DIRECTORS ANNUALLY REVIEWS COMPLIANCE WITH THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR EVERY YEAR. THE LAST REVIEW WAS IN 2021. THE NEXT REVIEW SCHEDULED WILL BE IN 2022.
FORM 990, PAGE 6, PART VI, LINE 15BTHE EXECUTIVE DIRECTOR EVALUATES ALL THE STAFF AND USES COMPARABLE DATA TO ESTABLISH COMPENSATION LEVELS
FORM 990, PAGE 6, PART VI, LINE 18GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, TAX RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE ORGANIZATION'S OFFICE.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST. WSE ALSO POSTS A COPY OF THE FORM 990 EACH YEAR ON GUIDESTAR.
FORM 990, PART IX, LINE 11GCONSULTANTS 44,297 265 0 CONSULTANT - COMMUNICATIONS 19,379 0 0 ONLINE DONATION SERVICES 1,068 0 0 SNP VENDOR REIMBURSEMENT 4,650 0 0 OTHER 1,606 0 0 FUNDRAISING 1,080 0 0 CONTRACT SERVICES OTHER 799 0 0 HARVEST CELEBRATION VIDEOGRAPHER 0 0 5,850 TOTAL 72,879 265 5,850

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