2024-11-12T17:43:46-05:00 2023-12-31 851194366 Jacob W Styer CPA PLLC PO Box 1091 Sandpoint ID 83864 990 2023-01-01 470898549 Kaniksu Land Trust Inc KANI PO Box 2123 Sandpoint ID 83864 James Zuberbuhler President 2082639471 2024-10-24 true true Jacob W Styer CPAPFS P01811549 8289898095 2024-11-12 2023 2024-10-15 13:58:12Z 1351131 false X www.kaniksu.org X 2002 ID Caring for the lands and people of the Kaniksu Region, today, tomorrow, and forever. 8 8 15 230 0 0 2467318 1190571 23776 42937 5939 47081 -12856 18314 2484177 1298903 0 0 296794 347409 0 64995 332768 362305 629562 709714 1854615 589189 6904585 7489621 48315 38856 6856270 7450765 X Caring for the lands and people of the Kaniksu Region, today, tomorrow, and forever. false false 501568 55937 See Schedule O 501568 true true false false false false true false false true true false false false true false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false true 33 0 true 15 true false false false false false true true false false false false false false X 8 8 false false false false false false false true true false false true true true true false true true false false X X James Zuberbuhler 2082639471 PO Box 2123 Sandpoint ID 83864 X Dan Krabacher Director 1.00 0.00 X 0 0 0 Katherine Maudrone Director 1.00 0.00 X 0 0 0 Morgan Hepler Director 1.00 0.00 X 0 0 0 Rich Del Carlo Director 1.00 0.00 X 0 0 0 Kyler Wolf Past President 1.00 0.00 X X 0 0 0 James Zuberbuhler President 1.00 0.00 X X 0 0 0 Nate Hall Secretary 1.00 0.00 X X 0 0 0 Diane Williams Treasurer 1.00 0.00 X X 0 0 0 0 0 0 0 false false false 34228 629500 526843 1190571 Educational programs 611600 40100 40100 Contract fees 541700 2837 2837 42937 47081 47081 29859 34228 51078 -21219 -21219 879 1150 -271 -271 Timber proceeds 110000 18429 18429 Lumber sales 110000 5445 5445 Rent - groundskeeper 531110 13000 13000 2930 2930 39804 1298903 82470 0 25862 293159 207715 68249 17195 31027 22339 6516 2172 23223 16929 4938 1356 136151 120345 925 14881 865 865 30613 30613 1052 1052 2028 2025 3 10340 4714 3809 1817 2634 23 2611 29071 21787 4748 2536 13699 10742 2898 59 25334 25334 15889 5459 10430 Fundraising 24000 24000 Supplies and equipment 25977 23671 2171 135 Contributions and donations 15021 15021 Repairs and maintenance 13812 11667 2145 15819 12932 2046 841 709714 501568 143151 64995 447669 49048 1641067 2054492 35321 620345 2281 8793 82 41 4730546 88336 4635382 4642210 142783 114692 6904585 7489621 48315 38856 48315 38856 X 4995577 4771222 1860693 2679543 6856270 7450765 6904585 7489621 X 589189 7517 -1500 -711 X false true X true false X 553055 179799 1502219 2467318 1190571 5892962 553055 179799 1502219 2467318 1190571 5892962 2405006 3487956 23863 15749 11576 5939 47081 104208 13000 45156 43391 6964 39804 148315 6145485 263507 0.56760 0.60730 X Other income Part II line 10 or Part III line 12 Other income $30,594 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 25 3027.44 2 true 137.00 5300 104765 150 9588 1841 1052 111610 120000 -12453 2782 104765 20000 100000 3480 3480 120000 20000 24 24 20000 20000 35 35 20000 1.00000 true false 4258887 4258887 396757 58521 338236 74902 29815 45087 4642210 Operating Lease Liability 22883 Accrued payroll taxes and benefits 9629 Credit cards payable 5496 Sales tax payable 848 38856 1357665 7517 6120 46888 60525 1297140 1052 711 1763 1298903 763170 7620 46888 54508 708662 1052 1052 709714 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 Sled Fest 46130 19108 27022 2348 6089 12270 19471 Pairings 15210 13455 1755 2253 1527 6269 61340 32563 28777 4601 7616 12270 25740 50227 -21450 Form 990 governing body review Part VI line 11 The 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 12c The 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 15a A 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 19 KLT 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 9 Line 9. Adjustment to pledges receiveable $711. Part III response or note to any other line in Part III Line 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