2022-01-18T13:56:01-06:00 2021-02-28 390758449 WIPFLI LLP PO BOX 50699 IDAHO FALLS ID 83405 990 2020-03-01 826092501 SAGEBRUSH STEPPE LAND TRUST INC SAGE 2082406045 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 SHAWNA ENGEN TREASURER 2082406045 2022-01-14 1 SHAWNA ENGEN XXX-XX-XXXX FRED GOODWORTH P00381077 2085235953 2022-01-14 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SHAWNA ENGEN 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 1302356 0 X WWW.SAGEBRUSHLANDTRUST.ORG X 2004 ID ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS 8 8 6 30 0 0 709370 700123 0 58657 447671 72560 13022 13365 1170063 844705 0 0 0 0 168493 108828 0 21105 37461 507526 416125 676019 546058 494044 298647 6203507 6304289 1251716 853736 4951791 5450553 TO PROTECT AND ENHANCE NATURAL AND WORKING LANDS IN SOUTHEASTERN IDAHO, NOW AND FOR FUTURE GENERATIONS. 0 0 432081 58657 ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS. 432081 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JENNIFER SANDERS 2082325471 109 N ARTHUR AVE SUITE 400 POCATELLO ID 83402 MARK GAMBLIN PRESIDENT 2.00 X X 0 0 0 JENNIFER CORNELL VICE PRESIDENT 2.00 X X 0 0 0 GREG MCREYNOLDS SECRETARY 2.00 X X 0 0 0 SHAWNA ENGEN TREASURER 2.00 X X 0 0 0 JOHN SIGLER BOARD MEMBER 2.00 X 0 0 0 DAVE PACIORETTY BOARD MEMBER 2.00 X 0 0 0 TERRELL BLANCHARD BOARD MEMBER 2.00 X 0 0 0 TOM LUCIA BOARD MEMBER 2.00 X 0 0 0 MATT LUCIA EXECUTIVE DIRECTOR 50.00 X 61500 0 1845 61500 0 1845 0 0 0 0 0 32896 105743 561484 700123 FEE FOR SERVICE 110000 58657 58657 58657 43299 43299 2090 0 2090 2090 2090 483210 453949 29261 29261 29261 13097 32896 3702 9395 9395 1880 0 1880 1880 844705 58657 0 85925 63346 25971 29456 7919 35050 14371 16298 4381 295 121 137 37 1322 542 615 165 8815 3614 4099 1102 1770 1770 12650 12650 21105 21105 16942 16942 7566 7566 9773 4006 4545 1222 4900 4116 392 392 915 769 73 73 2753 1019 1734 SPECIAL PROJECTS 290606 290606 LAND PROTECTION 57089 57089 OUTREACH 4553 4553 OTHER OPERATING 2147 2147 4461 3318 78 1065 546058 432081 76516 37461 448544 570477 18135 6639 3332496 7606 3324012 3324890 2113746 2384148 317205 6203507 6304289 122797 18581 72000 40000 1056919 795155 1251716 853736 X -100110 116912 5051901 5333641 4951791 5450553 6203507 6304289 298647 200115 0 X X 1 X 0 1 0 X 262402 438645 3099710 794871 700123 5295751 262402 438645 3099710 794871 700123 5295751 674943 4620808 117148 27863 51999 -376643 45389 -134244 11275 11275 18319 65343 2997 378094 464753 5637535 58657 0.81970 0.85030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 26 5289.93 0 0 1 1 1 732.00 26524 18132 3 18135 1.00000 0 0 3321599 3321599 10897 7606 3291 3324890 MITIGATION FUNDS IN TRUST 795155 795155 X 1027800 200115 200115 827685 17020 17020 844705 529038 0 529038 17020 17020 546058 PART II, LINE 3: THE FLYING ELK RANCH CONSERVATION EASEMENT WAS AMENDED ON JULY 14, 2020 TO CORRECT SOME MISTAKES THAT WERE MADE IN THE 2009 CONSERVATION EASEMENT. SPECIFICALLY, THE PARTIES HAVE REALIZED THAT (1) THE ACREAGE OF THE PROPERTY IS 282.99 AS OPPOSED TO 281.79 AS STATED ON PAGE 4 OF THE 2009 CONSERVATION EASEMENT; (2) IN PARAGRAPH 3.3.2, IT INCORRECTLY STATES THAT ONE OF THE BUILDING ENVELOPES "CONTAINS APPROXIMATELY SIX AND NINETYFOUR ONEHUNDREDTHS (9.96) ACRES", WHEN THE EXHIBIT ATTACHED AT PAGE 29, 30 AND 31 OF THE 2009 CONSERVATION EASEMENT CLEARLY SHOWS THIS BUILDING ENVELOPE IS SUPPOSED TO BE 9.96 ACRES; AND (3) THE IMPERVIOUS SURFACE COVERAGE STATED IN THE 2009 CONSERVATION EASEMENT AT THE TIME OF THE CREATION OF THE 2009 CONSERVATION EASEMENT WAS INCORRECT AND THE LIMITATION SET FORTH IN PARAGRAPH 3.3.3 FAILED TO TAKE INTO ACCOUNT THE IMPERVIOUS SURFACES THAT ALREADY EXISTED ON THE PROPERTY. PART II, LINE 5: SAGEBRUSH STEPPE LAND TRUST HAS A WRITTEN POLICY REGARDING MONITORING, INSPECTION, AND VIOLATION OF EASEMENT PROPERTIES. THIS WRITTEN POLICY IS LOCATED IN THE SSLT OFFICE. PART II, LINE 9: SAGEBRUSH STEPPE LAND TRUST (SSLT) ACQUIRES EASEMENTS AND DEVELOPMENT RIGHTS ON PROPERTY FROM INDIVIDUAL DONATIONS. WITHIN THE CONSERVANCY MOVEMENT, A DIVERGENCE OF PRACTICES EXISTS AS TO THE VALUE AT WHICH EASEMENTS AND DEVELOPMENT RIGHTS ARE APPROPRIATELY RECORDED. SSLT HAS ADOPTED THE POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND ALSO DOES NOT RECOGNIZE THEM AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. DONATED EASEMENTS WILL BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS. PART V, LINE 4: THE SSLT BOARD-DESIGNATED ENDOWMENT IS NOT SUBJECT TO AN ANNUAL SPENDING RATE LIMIT. ALTHOUGH THEY DO NOT INTEND TO SPEND FROM THIS BOARD-DESIGNATED ENDOWMENT (OTHER THAN AMOUNTS APPROPRIATED FOR GENERAL EXPENDITURE AS PART OF OUR BOARD'S ANNUAL BUDGET APPROVAL AND APPROPRIATION), THESE AMOUNTS COULD BE MADE AVAILABLE IF NECESSARY. PART X, LINE 2: SAGEBRUSH STEPPE LAND TRUST HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART V: THE ORGANIZATION DOES NOT HAVE ANY PERMANENTLY RESTRICTED ASSETS, BUT IT DOES HAVE ONE BOARD-DESIGNATED FUND, OR QUASI-ENDOWMENT. THIS ENDOWMENT HAS MISTAKENLY NOT BEEN REPORTED ON SCHEDULE D IN PRIOR YEARS. X X X X X X 1 THORPE FUNDRAISING SOLUTIONS LLC PO BOX 56 SWAN VALLEY ID 83449 DEVELOP AND EXECUTE FUNDRAISING PLAN 0 150000 21105 128895 150000 21105 128895 SPECIAL EVENT 45993 32896 13097 3702 2 45993 32896 13097 3702 3702 9395 FORM 990, PART VI, SECTION A, LINE 2 DIRECTOR TOM LUCIA AND EXECUTIVE DIRECTOR MATTHEW LUCIA HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY LEGAL COUNSEL AND THE EXECUTIVE DIRECTOR OF SSLT PRIOR TO SUBMISSION AND FILING OF THE 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C SSLT DEFINES WHAT A CONFLICT OF INTEREST CONSTITUTES AND REGULARLY MONITORS COMPLIANCE WITH THE POLICY BY ASKING EACH MEMBER TO DISCLOSE ON AN ANNUAL BASIS ANY RELATIONSHIPS WITH PARTICULAR ENTITIES THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING COMPENSATION FOR ITS EMPLOYEES, SSLT RESEARCHES THE LAND TRUST ALLIANCE OBJECTIVE SALARY AND BENEFITS SURVEY FOR BOTH NATIONAL AND REGIONAL TRENDS AND NORMS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE REVIEWED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.