KANIKSU LAND TRUST INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
KANIKSU LAND TRUST INC (EIN 47-0898549)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202443179349307484
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-12T17:43:46-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN851194366PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jacob W Styer CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1091AddressLine1Txt
CitySandpointCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83864ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN470898549EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Kaniksu Land Trust IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKANIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2123AddressLine1Txt
CitySandpointCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83864ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames ZuberbuhlerPersonNm
Person TitlePresidentPersonTitleTxt
Phone2082639471PhoneNum
Signature2024-10-24SignatureDt
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 PersonJacob W Styer CPAPFSPreparerPersonNm
PTINP01811549PTIN
Phone8289898095PhoneNum
Preparation2024-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$1,351,131GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.kaniksu.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionCaring for the lands and people of the Kaniksu Region, today, tomorrow, and forever.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers230TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,467,318PYContributionsGrantsAmt
CY Contributions Grants$1,190,571CYContributionsGrantsAmt
PY Program Service Revenue$23,776PYProgramServiceRevenueAmt
CY Program Service Revenue$42,937CYProgramServiceRevenueAmt
PY Investment Income$5,939PYInvestmentIncomeAmt
CY Investment Income$47,081CYInvestmentIncomeAmt
PY Other Revenue-$12,856PYOtherRevenueAmt
CY Other Revenue$18,314CYOtherRevenueAmt
PY Total Revenue$2,484,177PYTotalRevenueAmt
CY Total Revenue$1,298,903CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$296,794PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$347,409CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$64,995CYTotalFundraisingExpenseAmt
PY Other Expenses$332,768PYOtherExpensesAmt
CY Other Expenses$362,305CYOtherExpensesAmt
PY Total Expenses$629,562PYTotalExpensesAmt
CY Total Expenses$709,714CYTotalExpensesAmt
PY Revenues Less Expenses$1,854,615PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$589,189CYRevenuesLessExpensesAmt
Total Assets BOY$6,904,585TotalAssetsBOYAmt
Total Assets EOY$7,489,621TotalAssetsEOYAmt
Total Liabilities BOY$48,315TotalLiabilitiesBOYAmt
Total Liabilities EOY$38,856TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,856,270NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,450,765NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCaring for the lands and people of the Kaniksu Region, today, tomorrow, and forever.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$501,568ExpenseAmt
Revenue$55,937RevenueAmt
DescSee Schedule ODesc
Total Program Service Expenses$501,568TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document33IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJames ZuberbuhlerPersonNm
Phone2082639471PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2123AddressLine1Txt
CitySandpointCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83864ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Dan Krabacher
Director1.000.00Yes (X)$0$0$0
Katherine Maudrone
Director1.000.00Yes (X)$0$0$0
Morgan Hepler
Director1.000.00Yes (X)$0$0$0
Rich Del Carlo
Director1.000.00Yes (X)$0$0$0
Kyler Wolf
Past President1.000.00Yes (X)$0$0$0Yes (X)
James Zuberbuhler
President1.000.00Yes (X)$0$0$0Yes (X)
Nate Hall
Secretary1.000.00Yes (X)$0$0$0Yes (X)
Diane Williams
Treasurer1.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$34,228FundraisingAmt
Government Grants$629,500GovernmentGrantsAmt
All Other Contributions$526,843AllOtherContributionsAmt
Total Contributions$1,190,571TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Educational programs611600$40,100$40,100
Contract fees541700$2,837$2,837
FieldValueIRS element (for citing)
Total Program Service Revenue$42,937TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,081TotalRevenueColumnAmt
Exclusion$47,081ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$29,859FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$34,228ContriRptFundraisingEventAmt
Fundraising Direct Expenses$51,078FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$21,219TotalRevenueColumnAmt
Exclusion-$21,219ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$879GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,150CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$271TotalRevenueColumnAmt
Related Or Exempt Func Income-$271RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Timber proceeds110000$18,429$18,429
Lumber sales110000$5,445$5,445
Rent - groundskeeper531110$13,000$13,000

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,930TotalRevenueColumnAmt
Related Or Exempt Func Income$2,930RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$39,804OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,298,903TotalRevenueColumnAmt
Related Or Exempt Func Income$82,470RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$25,862ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$293,159TotalAmt
Program Services$207,715ProgramServicesAmt
Management And General$68,249ManagementAndGeneralAmt
Fundraising$17,195FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$31,027TotalAmt
Program Services$22,339ProgramServicesAmt
Management And General$6,516ManagementAndGeneralAmt
Fundraising$2,172FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,223TotalAmt
Program Services$16,929ProgramServicesAmt
Management And General$4,938ManagementAndGeneralAmt
Fundraising$1,356FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$136,151TotalAmt
Program Services$120,345ProgramServicesAmt
Management And General$925ManagementAndGeneralAmt
Fundraising$14,881FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$865TotalAmt
Program Services$865ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,613TotalAmt
Management And General$30,613ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,052TotalAmt
Management And General$1,052ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,028TotalAmt
Program Services$2,025ProgramServicesAmt
Fundraising$3FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,340TotalAmt
Program Services$4,714ProgramServicesAmt
Management And General$3,809ManagementAndGeneralAmt
Fundraising$1,817FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,634TotalAmt
Program Services$23ProgramServicesAmt
Management And General$2,611ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,071TotalAmt
Program Services$21,787ProgramServicesAmt
Management And General$4,748ManagementAndGeneralAmt
Fundraising$2,536FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,699TotalAmt
Program Services$10,742ProgramServicesAmt
Management And General$2,898ManagementAndGeneralAmt
Fundraising$59FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$25,334TotalAmt
Program Services$25,334ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,889TotalAmt
Program Services$5,459ProgramServicesAmt
Management And General$10,430ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Fundraising$24,000$24,000
Supplies and equipment$25,977$135$23,671$2,171
Contributions and donations$15,021$15,021
Repairs and maintenance$13,812$11,667$2,145

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,819TotalAmt
Program Services$12,932ProgramServicesAmt
Management And General$2,046ManagementAndGeneralAmt
Fundraising$841FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$709,714TotalAmt
Program Services$501,568ProgramServicesAmt
Management And General$143,151ManagementAndGeneralAmt
Fundraising$64,995FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$447,669BOYAmt
EOY$49,048EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,641,067BOYAmt
EOY$2,054,492EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,321BOYAmt
EOY$620,345EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,281BOYAmt
EOY$8,793EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$82BOYAmt
EOY$41EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,730,546LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$88,336LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,635,382BOYAmt
EOY$4,642,210EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$142,783BOYAmt
EOY$114,692EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,904,585BOYAmt
EOY$7,489,621EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$48,315BOYAmt
EOY$38,856EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$48,315BOYAmt
EOY$38,856EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,995,577BOYAmt
EOY$4,771,222EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,860,693BOYAmt
EOY$2,679,543EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,856,270BOYAmt
EOY$7,450,765EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,904,585BOYAmt
EOY$7,489,621EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$589,189ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$7,517NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts-$1,500DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets-$711OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$553,055CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$179,799CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,502,219CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,467,318CurrentTaxYearMinus1YearAmt
Current Tax Year$1,190,571CurrentTaxYearAmt
Total$5,892,962TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$553,055CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$179,799CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,502,219CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,467,318CurrentTaxYearMinus1YearAmt
Current Tax Year$1,190,571CurrentTaxYearAmt
Total$5,892,962TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,405,006SubstantialContributorsTotAmt
Public Support Total170$3,487,956PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,749CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,576CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,939CurrentTaxYearMinus1YearAmt
Current Tax Year$47,081CurrentTaxYearAmt
Total$104,208TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,156CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,391CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,964CurrentTaxYearMinus1YearAmt
Current Tax Year$39,804CurrentTaxYearAmt
Total$148,315TotalAmt
FieldValueIRS element (for citing)
Total Support$6,145,485TotalSupportAmt
Gross Receipts Rltd Activities$263,507GrossReceiptsRltdActivitiesAmt
Public Support CY1700.56760PublicSupportCY170Pct
Public Support PY1700.60730PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceOther income Part II line 10 or Part III line 12FormAndLineReferenceDesc
ExplanationOther income $30,594ExplanationTxt

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

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements25TotalEasementsCnt
Total Acreage3027.44TotalAcreageCnt
States Easements Held2StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement137.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$5,300ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$104,765BeginningYearBalanceAmt
Contributions$150ContributionsAmt
Investment Earnings Or Losses$9,588InvestmentEarningsOrLossesAmt
Other Expenditures$1,841OtherExpendituresAmt
Administrative Expenses$1,052AdministrativeExpensesAmt
End Year Balance$111,610EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$120,000BeginningYearBalanceAmt
Investment Earnings Or Losses-$12,453InvestmentEarningsOrLossesAmt
Other Expenditures$2,782OtherExpendituresAmt
End Year Balance$104,765EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,000BeginningYearBalanceAmt
Contributions$100,000ContributionsAmt
Investment Earnings Or Losses$3,480InvestmentEarningsOrLossesAmt
Other Expenditures$3,480OtherExpendituresAmt
End Year Balance$120,000EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,000BeginningYearBalanceAmt
Investment Earnings Or Losses$24InvestmentEarningsOrLossesAmt
Other Expenditures$24OtherExpendituresAmt
End Year Balance$20,000EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,000BeginningYearBalanceAmt
Investment Earnings Or Losses$35InvestmentEarningsOrLossesAmt
Other Expenditures$35OtherExpendituresAmt
End Year Balance$20,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,258,887OtherCostOrOtherBasisAmt
Book Value$4,258,887BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$396,757OtherCostOrOtherBasisAmt
Depreciation$58,521DepreciationAmt
Book Value$338,236BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$74,902OtherCostOrOtherBasisAmt
Depreciation$29,815DepreciationAmt
Book Value$45,087BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,642,210TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
Operating Lease Liability$22,883
Accrued payroll taxes and benefits$9,629
Credit cards payable$5,496
Sales tax payable$848
FieldValueIRS element (for citing)
Total Liability$38,856TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,357,665TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$7,517NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$6,120DonatedServicesAndUseFcltsAmt
Other Revenue$46,888OtherRevenueAmt
Revenue Not Reported$60,525RevenueNotReportedAmt
Revenue Subtotal$1,297,140RevenueSubtotalAmt
Investment Expenses Not Incld$1,052InvestmentExpensesNotIncldAmt
Other Revenues Not Included$711OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$1,763RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,298,903TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$763,170TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$7,620DonatedServicesUseFcltsAmt
Other Expenses Included$46,888OtherExpensesIncludedAmt
Expenses Not Reported$54,508ExpensesNotReportedAmt
Expenses Subtotal$708,662ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,052InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$1,052ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$709,714TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Easement policy or policies (Part II, line 5)Monitoring and Enforcement Policy: The Kaniksu Land Trusts (KLT) responsibility of enforcing Conservation Easements (CE) is one of its core requirements. The Conservation Easement Enforcement Policy and Implementation Procedures sets forth the governing principals for a robust CE enforcement program, specifically how to prevent easement violations, determine if and how significant of a violation has occurred, and remedies for the violation. A strong enforcement program starts with maintaining good relationships with the current owners of the land encumbered by the CE. This relationship is based on frequent communication and shared responsibility to foster this relationship. The KLT must consult annually with the landowner either during the on-site monitoring visit or another time. The landowner should also be included in general KLT outreach. While prevention is the best strategy for avoiding a violation, there may be an incidence of the landwoner or third party infringement of the terms of the conservation easement. When this occurs, the KLT must assume its right and obligation to enforce the terms of the restrictions that have been violated. In the event that there is a violation, the KLT must determine whether the landwoenr is responsible, the severity of the violation, and the best remedy for the violation. This should be done in consultation with the landowner unless an alternate is recommended by the Board of Directors, the Lands Committee or KLT counsel. While it is in all parties best interest to avoid litigation, in extreme cases this may be required. A strong stewardship endowment is thus required for long-term CE enforcement.
Reports conservation easements (Part II, line 9)KLT does not report the value of conservation easements, as it is our opinion that they have no value to the organization. This fact is disclused in the Companys audited financial statements.
Endowment funds intended uses (Part V, line 4)Only the interest on the original $120,000 can be utilized in support of conservation easement monitoring on the Gold Creek Ranch and the Syringa Trails System. The original $120,000 endowment must be held in perpetuity in an interest bearing account.
Other revenues not included on Form 990 (Part XI, line 2d)Fundraising expenses $46,888
Other revenues included on Form 990 (Part XI, line 4b)Adjustment to pledges receivable $711
Other expenses not included on Form 990 (Part XII, line 2d)Fundraising expenses $46,888

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Sled FestEvent1Nm
Gross Receipts Event1$46,130GrossReceiptsEvent1Amt
Charitable Contri Event1$19,108CharitableContriEvent1Amt
Gross Revenue Event1$27,022GrossRevenueEvent1Amt
Rent Facility Costs Event1$2,348RentFacilityCostsEvent1Amt
Food And Beverage Event1$6,089FoodAndBeverageEvent1Amt
Entertainment Event1$12,270EntertainmentEvent1Amt
Other Direct Expenses Event1$19,471OtherDirectExpensesEvent1Amt
Event2PairingsEvent2Nm
Gross Receipts Event2$15,210GrossReceiptsEvent2Amt
Charitable Contri Event2$13,455CharitableContriEvent2Amt
Gross Revenue Event2$1,755GrossRevenueEvent2Amt
Rent Facility Costs Event2$2,253RentFacilityCostsEvent2Amt
Food And Beverage Event2$1,527FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$6,269OtherDirectExpensesEvent2Amt
Gross Receipts Total$61,340GrossReceiptsTotalAmt
Charitable Contributions Tot$32,563CharitableContributionsTotAmt
Gross Revenue Total Events$28,777GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$4,601RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$7,616FoodAndBeverageTotalEventsAmt
Entertainment Total Events$12,270EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$25,740OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$50,227DirectExpenseSummaryEventsAmt
Net Income Summary-$21,450NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The initial draft of the 990 is prepared by a CPA, and reviewed by the executive director, operations manager and bookkeeper. The second draft is reviewed by the Treasurer, and additional changes are made if necessary. The final draft is reviewed and approved by the entire Board of Directors.
Conflict of interest policy compliance Part VI line 12cThe board annually reviews and signs the organizations conflict of interest policy. Also, at the beginning of each board meeting there is an agenda item requesting disclosure of any real or potential conflicts that may be present during the conducting of business. These are identified and dealt with as necessary. Possible outcomes might include recusal from discussions, abstention from voting and/or temporary removal from the board.
CEO executive director top management comp Part VI line 15aA written review of the executive director is conducted annually by the full board of directors, and the results are presented to the president for his/her discussion with the executive director. Methods for determining compensation include comparable industry salaries using data collected by the Land Trust Alliance and TREC, then adjusted for location, tenure and performance.
Governing documents etc available to public Part VI line 19KLT presents abridged financial reports to the public in its annual report. In that report we offer to provide any additional information if requested. These reports are posted on the website. We share our 990 with non-profit information clearinghouse websites such as Guidestar.org and make available hard copies upon request. Our articles of incorporation are available on our website. We do not publicize our conflict of interest policy but would provide to the public upon request.
Explanation of other changes in net assets or fund balances Part XI line 9Line 9. Adjustment to pledges receiveable $711.
Part III response or note to any other line in Part IIILine 4a Conservation:In 2023, Kaniksu Land Trust remained dedicated to land conservation, preserving 26 acres of vital natural landscapes. Although small in acreage these three projects symbolize critical conservation protection and partnerships. These efforts contributed to our cumulative conservation achievements of over 4,000 acres since our inception 21 years ago.Our flagship public access property, Pine Street Woods, remained a beacon for nature enthusiasts of all ages. We are proud of our many community partnerships that welcome individuals and groups that are focused on recreation, education and community connection. Education:Our commitment to fostering connections between people and nature thrived throughout 2023. We served over 1,300 individual youth in our in school, after school and summer education programs. We also continued our Rewilding School Play Yards initiative, designing outdoor learning spaces in local elementary schools, thereby enhancing student education and success. The Kaniksu Folk School continued its growth, offering 33 classes that taught traditional skills to adults and teens, contributing to the livelihood of our community. Community:In 2023, our community-focused initiatives made a significant impact. The Save the Sled Hill campaign came to a close in August 2023 after the community raised $2.1 million, securing a beloved community asset for future generations. Additionally, our support for the Eastward Expansion Trail project will improve non-motorized access along Highway 200, enhancing the quality of life for residents in Sanders County, Montana. We are also exploring the idea of supporting our communities and conservation through a Community Housing Trust. A number of community partners have joined in these efforts to support workforce housing. These accomplishments underscore our unwavering commitment to caring for both the lands and the people of the Kanik

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.