2023-11-14T13:12:48-05:00 2022-12-31 851194366 JACOB W STYER CPA PLLC PO BOX 1091 SANDPOINT ID 83864 990 2022-01-01 470898549 KANIKSU LAND TRUST INC KANI 2082639471 PO BOX 2123 SANDPOINT ID 83864 JAMES ZUBERBUHLER PRESIDENT 2082639471 2023-11-10 true JIM ZUBERBUHLER 999009999 false JACOB W STYER CPAPFS P01811549 8289898095 2023-11-13 2022 2023-04-26 12:10:37Z JAMES ZUBERBUHLER PO BOX 2123 SANDPOINT ID 83864 2508729 false X WWW.KANIKSULANDTRUST.ORG X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. 8 8 12 221 0 1502219 2467318 27346 23776 -8070 5939 22502 -12856 1543997 2484177 0 0 242934 296794 0 31736 139011 332768 381945 629562 1162052 1854615 5038619 6904585 15796 48315 5022823 6856270 X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. false false 493135 23776 CONSERVATION: IN 2022, KANIKSU LAND TRUST REMAINED DEDICATED TO LAND CONSERVATION, PRESERVING 179 ACRES OF VITAL NATURAL LANDSCAPES. NOTABLE ACHIEVEMENTS INCLUDED SECURING A 92-ACRE SUSTAINABLE WORKING FOREST AND AN 87-ACRE AREA SUPPORTING WILDLIFE HABITAT AND PUBLIC ACCESS. THESE EFFORTS CONTRIBUTED TO OUR CUMULATIVE CONSERVATION ACHIEVEMENTS OF OVER 4,000 ACRES SINCE OUR INCEPTION 20 YEARS AGO. OUR FLAGSHIP PUBLIC ACCESS PROPERTY, PINE STREET WOODS, REMAINED A BEACON FOR NATURE ENTHUSIASTS OF ALL AGES. IN 2022, IT SAW A REMARKABLE INCREASE IN VISITATION, SERVING AS A TESTAMENT TO ITS SIGNIFICANCE AS A NATURAL HAVEN FOR OUR COMMUNITY. CONNECTION: OUR COMMITMENT TO FOSTERING CONNECTIONS BETWEEN PEOPLE AND NATURE THRIVED THROUGHOUT 2022. WE INTRODUED THE "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 47 CLASSES THAT TAUGHT TRADITIONAL SKILLS TO HUNDREDS OF ADULTS AND TEENS, CONTRIBUTING TO THE LIVELIHOOD OF OUR COMMUNITY. FURTHERMORE, IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, WE ENSURED THE PROVISION OF OVER 7,000 SUMMER MEALS, GUARANTEEING PROPER NUTRITION FOR LOCAL CHILDREN. COMMUNITY: IN 2022, OUR COMMUNITY-FOCUSED INITIATIVES MADE A SIGNIFICAN IMPACT. THE "SAVE THE SLED HILL" CAMPAIGN GARNERED IMPACTFUL COMMUNITY INTEREST AND SUPPORT AND PROGRESSED TOWARD ITS 2.1 MILLION FUNDRAISING GOAL, SECURING A BELOVED COMUNITY ASSET FOR FUTURE GENERATIONS. ADDITIONALLY, OUR SUPPORT FOR THE EASTWARD EXPANSION TRAIL PROJECT IS WORKING TO BEGIN A PROJECT THAT WILL IMPROVE NON-MOTORIZED ACCESS ALONG HIGHWAY 200, ENHANCING THE QUALITY OF LIFE FOR RESIDENTS IN SANDERS COUNTY, MONTANA. THESE ACCOMPLISHEMENTS UNDERSCORE OUR UNWAVERING COMMITMENT TO CARING FOR BOTH THE LANDS AND THE PEOPLE OF THE KANIKSU REGION. 493135 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 true false false false false false false false false true 23 0 12 true false false false false false false 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 RICH DEL CARLO DIRECTOR 1.00 X 0 0 0 NATE HALL SECRETARY 1.00 X X 0 0 0 MORGAN HEPLER DIRECTOR 1.00 X 0 0 0 DAN KRABACHER DIRECTOR 1.00 X 0 0 0 KATHERINE MAUDRONE DIRECTOR 1.00 X 0 0 0 BRUCE STERLING DIRECTOR 1.00 X 0 0 0 DIANE WILLIAMS TREASURER 1.00 X X 0 0 0 KYLER WOLF PAST PRESIDE 1.00 X X 0 0 0 JAMES ZUBERBUHLER PRESIDENT 1.00 X X 0 0 0 false false false 38571 20362 2408385 1386023 2467318 PROGRAM REVENUE 541700 23776 23776 23776 5939 5939 4732 38571 24552 -19820 -19820 RENT REVENUE-GROUNDSKEEPER 5500 5500 MISC INCOME 1464 1464 6964 2484177 30740 -13881 268672 183819 61991 22862 6114 4402 1284 428 22008 15591 4635 1782 102511 98518 800 3193 1671 1671 12814 12814 1084 1084 1398 1398 9732 2838 5812 1082 838 62 776 22420 18355 4065 12070 9598 2286 186 21834 21834 11046 7953 2319 774 DONATIONS 55825 55825 REPAIRS AND MAINTENANCE 30212 28575 1637 SUPPLIES AND EQUIPMENT 23199 18594 3420 1185 DUES AND SUBSCRIPTIONS 11607 9752 1690 165 14507 14350 78 79 629562 493135 104691 31736 221402 447669 1347283 1641067 68848 35321 88535 1845 2281 82 82 4698383 63001 3200098 4635382 110526 142783 5038619 6904585 15796 48315 15796 48315 X 3478564 4995577 1544259 1860693 5022823 6856270 5038619 6904585 X 1854615 -21168 X false true X true false X 1491174 553055 179799 1502219 2467318 6193565 1491174 553055 179799 1502219 2467318 6193565 2325033 3868532 8861 23863 15749 11576 5939 65988 1731 13000 45156 43391 6964 110242 6369795 205172 0.60730 0.70340 X PART II, LINE 10 OTHER INCOME 29,395 PPP LOAN FORGIVENESS 80,847 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 23 3004.00 2 true 102.00 3579 120000 -12453 2782 104765 20000 100000 3480 3480 120000 20000 24 24 20000 20000 35 35 20000 20000 22 22 20000 1.00000 true false 4226724 4226724 244000 18808 225192 227659 44193 183466 4635382 OPERATING LEASE LIABILITY 36107 ACCRUED PAYROLL TAXES 11076 CREDIT CARDS PAYABLE 939 SALES TAX PAYABLE 193 48315 2504036 -21168 15751 25276 19859 2484177 2484177 670589 15751 25276 41027 629562 629562 SCHEDULE D, PAGE 1, PART II, LINE 5 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 ENFORMENT 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 MAINTIANING GOOD RELATIONSHIPS WITH THE CURRENT OWNERS OF THE LAND ENCUMBERED BY THE CE. THIS RELATIONSHIP IS BASED ON FREQUENT COMMUNICATON 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 LANDOWNER 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 LANDOWNER IS REPSONSIBLE, THE SEVERITY OF THE VIOLATION, AND THE BEST REMEDY FOR THE VIOLATION. THIS SHOULD BE DONE IN CONSULTATION WITH THE LANDOWNER UNLESS AN ALTERNTE 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. SCHEDULE D, PAGE 1, 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 DISCLOSED IN THE COMPANY'S PRIOR REVIEWED FINANCIAL STATEMENTS. SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 24,552 FUNDRAISING IN-KIND DONATIONS 724 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 24,552 IN-KIND FUNDRAISING DONATIONS 724 FEAST IN FOREST 26040 25290 750 2196 6072 550 6974 PAIRING IN PINE 14091 12456 1635 1918 1275 500 4126 40131 37746 2385 4114 7347 1050 11100 23611 -21226 X 1 1380000 FAIR MARKET VALUE X GOODS/SERVICES 12 6023 COMPARABLE false true false FORM 990, PAGE 2, PART III, LINE 4A CONSERVATION: IN 2022, KANIKSU LAND TRUST REMAINED DEDICATED TO LAND CONSERVATION, PRESERVING 179 ACRES OF VITAL NATURAL LANDSCAPES. NOTABLE ACHIEVEMENTS INCLUDED SECURING A 92-ACRE SUSTAINABLE WORKING FOREST AND AN 87-ACRE AREA SUPPORTING WILDLIFE HABITAT AND PUBLIC ACCESS. THESE EFFORTS CONTRIBUTED TO OUR CUMULATIVE CONSERVATION ACHIEVEMENTS OF OVER 4,000 ACRES SINCE OUR INCEPTION 20 YEARS AGO. OUR FLAGSHIP PUBLIC ACCESS PROPERTY, PINE STREET WOODS, REMAINED A BEACON FOR NATURE ENTHUSIASTS OF ALL AGES. IN 2022, IT SAW A REMARKABLE INCREASE IN VISITATION, SERVING AS A TESTAMENT TO ITS SIGNIFICANCE AS A NATURAL HAVEN FOR OUR COMMUNITY. CONNECTION: OUR COMMITMENT TO FOSTERING CONNECTIONS BETWEEN PEOPLE AND NATURE THRIVED THROUGHOUT 2022. WE INTRODUED THE "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 47 CLASSES THAT TAUGHT TRADITIONAL SKILLS TO HUNDREDS OF ADULTS AND TEENS, CONTRIBUTING TO THE LIVELIHOOD OF OUR COMMUNITY. FURTHERMORE, IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, WE ENSURED THE PROVISION OF OVER 7,000 SUMMER MEALS, GUARANTEEING PROPER NUTRITION FOR LOCAL CHILDREN. COMMUNITY: IN 2022, OUR COMMUNITY-FOCUSED INITIATIVES MADE A SIGNIFICAN IMPACT. THE "SAVE THE SLED HILL" CAMPAIGN GARNERED IMPACTFUL COMMUNITY INTEREST AND SUPPORT AND PROGRESSED TOWARD ITS 2.1 MILLION FUNDRAISING GOAL, SECURING A BELOVED COMUNITY ASSET FOR FUTURE GENERATIONS. ADDITIONALLY, OUR SUPPORT FOR THE EASTWARD EXPANSION TRAIL PROJECT IS WORKING TO BEGIN A PROJECT THAT WILL IMPROVE NON-MOTORIZED ACCESS ALONG HIGHWAY 200, ENHANCING THE QUALITY OF LIFE FOR RESIDENTS IN SANDERS COUNTY, MONTANA. THESE ACCOMPLISHEMENTS UNDERSCORE OUR UNWAVERING COMMITMENT TO CARING FOR BOTH THE LANDS AND THE PEOPLE OF THE KANIKSU REGION. FORM 990, PAGE 6, PART VI, LINE 11B 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. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD ANNUALLY REVIEWS AND SIGNS THE ORGANIZATION'S 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. FORM 990, PAGE 6, 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. FORM 990, PAGE 6, 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. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 24,552 FUNDRAISING IN-KIND DONATIONS 724 FUNDRAISING EXPENSES -24,552 IN-KIND FUNDRAISING DONATIONS -724