FLATHEAD LAND TRUST INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FLATHEAD LAND TRUST INC (EIN 36-3479966)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202323199349329917
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T19:57:02-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810348775	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JUNKERMIERCLARKCAMPANELLASTEVENSPC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 9047	AddressLine1Txt
City	KALISPELL	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59904	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	363479966	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FLATHEAD LAND TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FLAT	BusinessNameControlTxt
Phone	4067528293	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1913	AddressLine1Txt
City	KALISPELL	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59903	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GREG GUNDERSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4067528293	PhoneNum
Signature	2023-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GREG	PersonFirstNm
Person Last	GUNDERSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GREGORY PECK	PreparerPersonNm
PTIN	P00668992	PTIN
Phone	4067553681	PhoneNum
Preparation	2023-11-04	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GREG GUNDERSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1913	AddressLine1Txt
City	KALISPELL	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59903	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,124,611	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FLATHEADLANDTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	MT	LegalDomicileStateCd
Activity Or Mission	FLATHEAD LAND TRUST IS DEDICATED TO THE CONSERVATION OF NORTHWEST MONTANA'S LAND AND WATER THROUGH VOLUNTARY AGREEMENTS WITH PRIVATE LANDOWNERS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,470,778	PYContributionsGrantsAmt
CY Contributions Grants	$6,776,131	CYContributionsGrantsAmt
PY Program Service Revenue	$6,113	PYProgramServiceRevenueAmt
CY Program Service Revenue	$999	CYProgramServiceRevenueAmt
PY Investment Income	$118,107	PYInvestmentIncomeAmt
CY Investment Income	$7,387	CYInvestmentIncomeAmt
PY Other Revenue	$6,889	PYOtherRevenueAmt
CY Other Revenue	$25,045	CYOtherRevenueAmt
PY Total Revenue	$1,601,887	PYTotalRevenueAmt
CY Total Revenue	$6,809,562	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$158,340	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$201,802	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$52,629	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,005,081	PYOtherExpensesAmt
CY Other Expenses	$6,149,614	CYOtherExpensesAmt
PY Total Expenses	$1,163,421	PYTotalExpensesAmt
CY Total Expenses	$6,351,416	CYTotalExpensesAmt
PY Revenues Less Expenses	$438,466	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$458,146	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,069,180	TotalAssetsBOYAmt
Total Assets EOY	$1,429,001	TotalAssetsEOYAmt
Total Liabilities BOY	$13,064	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,734	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,056,116	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,408,267	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	FLATHEAD LAND TRUST IS DEDICATED TO THE CONSERVATION OF NORTHWEST MONTANA'S LAND AND WATER LEGACY THROUGH VOLUNTARY AGREEMENTS WITH PRIVATE LAND OWNERS. FLT'S PRIMARY PROGRAM SERVICE IS PRIVATE LAND CONSERVATION THROUGH VOLUNTARY AGREEMENTS WITH LANDOWNERS (CONSERVATION EASEMENTS); WITHIN THAT PROGRAM SERVICE FLT DEVELOPS, NEGOTIATES, AND ACCEPTS DONATED CONSERVATION EASEMENTS. IN ADDITION WITH BOTH PRIVATE AND FEDERAL FUNDS, FLT PURCHASES CONSERVATION EASEMENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,197,641	ExpenseAmt
Revenue	$999	RevenueAmt
Desc	CONSERVATION:WE PLACED 315 ACRES UNDER A PURCHASED CONSERVATION EASEMENT IN THE MISSION VALLEY SOUTH OF POLSON, WITH PRIME FARMLAND SOILS AND IMPORTANT TO WINTERING BIRDS OF PREY. WE ALSO PURCHASED TWO CONSERVATION EASEMENTS TO PROTECT THE KOHR'S FAMILY'S 655 ACRES OF HIGH QUALITY FARMLAND AND HABITAT IMPORTANT FOR GRIZZLY BEARS, ELK AND A PLETHORA OF OTHER WILDLIFE ALONG THE STILLWATER RIVER NEAR WHITEFISH. ALSO, IN COORDINATION WITH OUR PARTNERSHIP ON THE HARRELL FOREST PROJECT, WE ACCEPTED A DONATION OF LAND FROM TRUST FOR PUBLIC LAND OF A 238-ACRE PROPERTY NEAR BIGFORK THAT WE ARE DEVELOPING WITH PUBLIC TRAILS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$15,398	ExpenseAmt
Desc	EDUCATION AND OUTREACH:1. PUBLIC TOURS OF THE OWEN SOWERWINE PROPERTY (MAY - JULY) -WE ORGANIZED AND CONDUCTED 16 TOURS OF THE PROPERTY WITH OVER 160 TOTAL PEOPLE ATTENDING.TOURS WERE ORGANIZED WITH PARTNERS FLATHEAD AUDUBON AND FLATHEAD LAKERS. 2. WE CONDUCTED MULTIPLE BIRD EDUCATION PROGRAM TOURS WITH 7TH AND 8TH GRADERS FROM WEST VALLEY MIDDLE SCHOOL AND EVERGREEN JR. HIGH TO VARIOUS BIRDING SPOTS IN THE FLATHEAD VALLEY INCLUDING WEST VALLEY WETLANDS, OWEN SOWERWINE AND CHURCH SLOUGH. 3. GRAND OPENING OF HARRELL FOREST CELEBRATION AND TOURS OF THE TRAILS - WE CELEBRATED WITH THE PUBLIC THE OPENING OF THE HARRELL FOREST COMMUNITY TRAILS AND OFFERED TOURS TO THE PUBLIC ON SEPTEMBER 22.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$14,142	ExpenseAmt
Desc	STEWARDSHIP:MONITORED ALL 72 CONSERVATION EASEMENTS (ENCOMPASSING 13,879 ACRES) AND ONE RESTRICTED COVENANT.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$6,227,181	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ECLIPSE TAX AND ACCOUNTING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4063932828	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1578	AddressLine1Txt
City	KALISPELL	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59903	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
GREG GUNDERSON
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
BILL CORWIN
PAST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JIM RAFERTY
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARGARET NOTLEY
SECRETARY/ PRESIDENT-ELECT	1.00	Yes (X)	Yes (X)	$0	$0	$0
RICK MACE
DIRECTOR	0.50	Yes (X)		$0	$0	$0
KARL RUDBACH
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JENNIFER ROGGE
DIRECTOR	0.50	Yes (X)		$0	$0	$0
REBECCA HUGHES
DIRECTOR	0.50	Yes (X)		$0	$0	$0
CHRIS ALBERT
DIRECTOR	0.50	Yes (X)		$0	$0	$0
LISA FLOWERS
DIRECTOR	0.50	Yes (X)		$0	$0	$0
PAUL TRAVIS
EXECUTIVE DIRECTOR	40.00		Yes (X)	$66,991	$0	$1,993

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$66,991	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,993	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$621,200	GovernmentGrantsAmt
All Other Contributions	$6,154,931	AllOtherContributionsAmt
Noncash Contributions	$5,399,890	NoncashContributionsAmt
Total Contributions	$6,776,131	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM SERVICE FEES	Desc
Business	900099	BusinessCd
Total Revenue Column	$999	TotalRevenueColumnAmt
Related Or Exempt Func Income	$999	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$999	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,260	TotalRevenueColumnAmt
Exclusion	$10,260	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$305,131	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$308,004	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,873	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,873	TotalRevenueColumnAmt
Exclusion	-$2,873	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$32,090	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$7,045	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,045	TotalRevenueColumnAmt
Exclusion	$25,045	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,809,562	TotalRevenueColumnAmt
Related Or Exempt Func Income	$999	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$32,432	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$68,984	TotalAmt
Program Services	$46,219	ProgramServicesAmt
Management And General	$12,417	ManagementAndGeneralAmt
Fundraising	$10,348	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$114,477	TotalAmt
Program Services	$76,699	ProgramServicesAmt
Management And General	$20,606	ManagementAndGeneralAmt
Fundraising	$17,172	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$3,307	TotalAmt
Program Services	$2,216	ProgramServicesAmt
Management And General	$595	ManagementAndGeneralAmt
Fundraising	$496	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,034	TotalAmt
Program Services	$10,073	ProgramServicesAmt
Management And General	$2,706	ManagementAndGeneralAmt
Fundraising	$2,255	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,162	TotalAmt
Program Services	$7,162	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$17,465	TotalAmt
Management And General	$17,465	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$67,844	TotalAmt
Program Services	$57,844	ProgramServicesAmt
Fundraising	$10,000	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,430	TotalAmt
Program Services	$9,039	ProgramServicesAmt
Management And General	$2,994	ManagementAndGeneralAmt
Fundraising	$3,397	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$12,584	TotalAmt
Program Services	$8,431	ProgramServicesAmt
Management And General	$2,265	ManagementAndGeneralAmt
Fundraising	$1,888	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$6,233	TotalAmt
Program Services	$5,610	ProgramServicesAmt
Fundraising	$623	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,190	TotalAmt
Program Services	$1,190	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$464	TotalAmt
Program Services	$311	ProgramServicesAmt
Management And General	$84	ManagementAndGeneralAmt
Fundraising	$69	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,290	TotalAmt
Program Services	$4,403	ProgramServicesAmt
Management And General	$1,887	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
IN-KIND EXPENSE	$5,170,860	$5,170,118	$742
EASEMENT PROJECT EXPENS	$819,257	$819,257
DUES AND SUBSCRIPTIONS	$12,298	$8,609	$2,459	$1,230
INVESTMENT FEES	$7,071			$7,071

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,466	TotalAmt
Management And General	$2,286	ManagementAndGeneralAmt
Fundraising	$3,180	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,351,416	TotalAmt
Program Services	$6,227,181	ProgramServicesAmt
Management And General	$71,606	ManagementAndGeneralAmt
Fundraising	$52,629	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$102,809	BOYAmt
EOY	$222,999	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$43,049	BOYAmt
EOY	$311,970	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,763	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$9,115	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$211,895	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$12,259	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,372	BOYAmt
EOY	$199,636	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$914,862	BOYAmt
EOY	$683,956	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,325	BOYAmt
EOY	$1,325	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,069,180	BOYAmt
EOY	$1,429,001	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,064	BOYAmt
EOY	$20,734	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,064	BOYAmt
EOY	$20,734	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$230,893	BOYAmt
EOY	$473,455	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$825,223	BOYAmt
EOY	$934,812	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,056,116	BOYAmt
EOY	$1,408,267	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,069,180	BOYAmt
EOY	$1,429,001	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$458,146	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$105,995	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,020,501	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$344,129	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,806,297	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,479,830	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,801,176	CurrentTaxYearAmt
Total	$12,451,933	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,195	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$43,628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,113	CurrentTaxYearMinus1YearAmt
Current Tax Year	$999	CurrentTaxYearAmt
Total	$91,935	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,058,696	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$347,129	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,849,925	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,485,943	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,802,175	CurrentTaxYearAmt
Total	$12,543,868	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$577,180	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,158	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$511,596	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104,571	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,174,578	CurrentTaxYearAmt
Total	$6,373,083	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,489	CurrentTaxYearMinus4YearsAmt
Total	$12,489	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$589,669	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,158	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$511,596	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$104,571	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,174,578	CurrentTaxYearAmt
Total	$6,385,572	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,158,296	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,879	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,221	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,260	CurrentTaxYearAmt
Total	$77,768	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,879	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,946	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,221	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,260	CurrentTaxYearAmt
Total	$77,768	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,070,575	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$364,075	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,859,146	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,515,405	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,812,435	CurrentTaxYearAmt
Total	$12,621,636	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.48790	PublicSupportCY509Pct
Public Support PY509	0.79560	PublicSupportPY509Pct
Investment Income CY	0.00620	InvestmentIncomeCYPct
Investment Income PY	0.01150	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Preservation Public Use	Yes (X)	PreservationPublicUseInd
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
Preservation Open Space	Yes (X)	PreservationOpenSpaceInd
Total Easements	72	TotalEasementsCnt
Total Acreage	13879.00	TotalAcreageCnt
Modified Easements	4	ModifiedEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	274.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$14,142	ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$142,228	BeginningYearBalanceAmt
Contributions	$53,508	ContributionsAmt
Investment Earnings Or Losses	-$28,872	InvestmentEarningsOrLossesAmt
End Year Balance	$166,864	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$91,658	BeginningYearBalanceAmt
Contributions	$39,165	ContributionsAmt
Investment Earnings Or Losses	$11,405	InvestmentEarningsOrLossesAmt
End Year Balance	$142,228	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$68,603	BeginningYearBalanceAmt
Contributions	$10,000	ContributionsAmt
Investment Earnings Or Losses	$13,055	InvestmentEarningsOrLossesAmt
End Year Balance	$91,658	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$44,091	BeginningYearBalanceAmt
Contributions	$10,000	ContributionsAmt
Investment Earnings Or Losses	$14,512	InvestmentEarningsOrLossesAmt
End Year Balance	$68,603	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$45,131	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$1,040	InvestmentEarningsOrLossesAmt
End Year Balance	$44,091	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.02000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.83000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.15000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$197,661	OtherCostOrOtherBasisAmt
Book Value	$197,661	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,234	OtherCostOrOtherBasisAmt
Depreciation	$12,259	DepreciationAmt
Book Value	$1,975	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$199,636	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$6,703,541	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$105,995	NetUnrealizedGainsInvstAmt
Other Revenue	$7,045	OtherRevenueAmt
Revenue Not Reported	-$98,950	RevenueNotReportedAmt
Revenue Subtotal	$6,802,491	RevenueSubtotalAmt
Other Revenues Not Included	$7,071	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$7,071	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,809,562	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,351,390	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$7,045	OtherExpensesIncludedAmt
Expenses Not Reported	$7,045	ExpensesNotReportedAmt
Expenses Subtotal	$6,344,345	ExpensesSubtotalAmt
Other Expenses Not Included	$7,071	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$7,071	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,351,416	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 3:	ON MAY 26, 2022, THE TAYLOR EASEMENT WAS AMENDED TO ENSURE THE DISTRIBUTION OF PROCEEDS IN THE EVENT OF EXTINGUISHMENT IS CONSISTENT WITH TREASURY REGULATION 1.170A-14(G)(6)(I). ON DECEMBER 27, 2022, THE HANSUCKER EASEMENT WAS FINALIZED WHICH PROTECTS 315 ACRES IN THE MISSION VALLEY SOUTH OF POLSON, WITH PRIME FARMLAND SOILS AND HABITAT IMPORTANT TO WINTERING BIRDS OF PREY. ON DECEMBER 30, 2022, TWO KOHRS CONSERVATION EASEMENTS WERE COMPLETED PROTECTING A TOTAL OF 655 ACRES OF HIGH QUALITY FARMLAND AND HABITAT IMPORTANT FOR GRIZZLY BEARS, ELK AND A PLETHORA OF OTHER WILDLIFE ALONG THE STILLWATER RIVER NEAR WHITEFISH.
PART II, LINE 9:	EASEMENTS ARE VALUED AT ZERO AND ARE NOT REPORTED ON THE FINANCIAL STATEMENT BALANCE SHEET.
PART V, LINE 4:	PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO HOLD AND GENERATE FUNDS TO SUPPORT THE ORGANIZATION AND ITS PRIVATE LAND CONSERVATION ACTIVITIES. THE INTEREST AND EARNINGS MAY BE USED FOR OPERATING EXPENSES RELATED TO THE ORGANIZATION'S CONSERVATION WORK, SUCH AS SALARIES, OVERHEAD COSTS, OR OTHER RELATED EXPENSES. THE PRINCIPAL CANNOT BE USED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING EXPENSES INCLUDED ON 990 AS REVENUE REDUCTION 7,045.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT FEES NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 7,071.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT FUNDRAISING EXPENSES INCLUDED ON 990 AS REVENUE REDUCTION 7,045.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT FEES NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 7,071.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	LAND AFFAIR FUNDRAISING DINNER	Event1Nm
Gross Receipts Event1	$32,090	GrossReceiptsEvent1Amt
Gross Revenue Event1	$32,090	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$1,075	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$3,070	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$2,900	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$32,090	GrossReceiptsTotalAmt
Gross Revenue Total Events	$32,090	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$1,075	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$3,070	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$2,900	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$7,045	DirectExpenseSummaryEventsAmt
Net Income Summary	$25,045	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$31,369	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET PRICE AT DONATION	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	IN KIND DONATION VALUE OF CONSERVATION EASEMENT	1	$3,613,368	APPRAISAL
Yes (X)	IN KIND DONATION VALUE OF CONSERVATION EASEMENT	1	$973,750	APPRAISAL
Yes (X)	IN KIND DONATION VALUE OF CONSERVATION EASEMENT	1	$583,000	APPRAISAL
Yes (X)	LAND	1	$197,661	PROPERTY TAX ASSESSM
Yes (X)	AUCTION ITEMS	6	$742	MARKET PRICE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	FLATHEAD LAND TRUST HAS ONLY ONE CLASS OF MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7B	ALL MEMBERS HAVE EQUAL VOTING RIGHTS. A VOTE OF THE MEMBERSHIP IS OBTAINED WHEN REQUIRED BY MONTANA STATE LAW TO APPROVE SUBSTANTIAL ORGANIZATIONAL CHANGES SUCH AS CHANGING THE NUMBER OF COMPOSITION OF THE BOARD OF DIRECTORS, DISSOLUTION OF THE ORGANIZATION, ETC.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM, REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, AND PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE "CONFLICT OF INTEREST" POLICY IS PROVIDED TO EACH BOARD MEMBER IN THEIR BOARD NOTEBOOK AS WELL AS A SIGNATURE REQUIRED BY THE BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE TOTAL EMPLOYEE COMPENSATION BUDGET IS REVIEW AND APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET AND APPROVAL PROCESS. EMPLOYEE COMPENSATION (OTHER THAN THE EXECUTIVE DIRECTOR) IS NOT INDIVIDUALLY REVIEWED BY THE BOARD, BUT BY THE EXECUTIVE DIRECTOR. PUBLISHED SALARY SURVEYS BY THE LAND TRUST ALLIANCE AND TRAINING RESOURCES FOR THE ENVIRONMENTAL COMMUNITY ARE USED TO PROVIDE COMPARATIVE COMPENSATION GUIDELINES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST.