2022-11-13T17:46:01-05:00 2021-12-31 851194366 JACOB W STYER CPA PLLC PO BOX 1091 SANDPOINT ID 83864 990 2021-01-01 470898549 KANIKSU LAND TRUST INC KANI 2082639471 PO BOX 2123 SANDPOINT ID 83864 NATE HALL SECRETARY 2082639471 2022-11-10 true NATE HALL 999009999 JACOB W STYER CPAPFS P01811549 8289898095 2022-11-13 2021 2022-09-23 18:48:47Z JAMES ZUBERBUHLER PO BOX 2123 SANDPOINT ID 83864 1571994 false X WWW.KANIKSULANDTRUST.ORG X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. 8 8 11 175 0 179799 1502219 18067 27346 15749 -8070 32867 22502 246482 1543997 0 0 231304 242934 0 36210 152279 139011 383583 381945 -137101 1162052 3945736 5038619 10872 15796 3934864 5022823 X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. false false 275271 CONSERVATION: KLT PARTNERED WITH THE KALISPEL TRIBE TO FACILITATE A LAND DONATION OF 77 ACRES ALONG THE PACK RIVER TO THE TRIBE. THE PROJECT LIES WITHIN A WILDLIFE TRAVEL CORRIDOR AND IS ADJACENT TO STATE AND FEDERAL LANDS ALONG THE PACK RIVER. PINE STREET WOODS, KLT'S 180-ACRE SIGNATURE PUBLIC ACCESS PROPERTY, CONTINUED TO ATTRACT A RECORD NUMBER OF VISITS FROM PEOPLE OF ALL AGES SEEKING TIME IN NATURE. CONNECTION: KLT'S REWILD THE CHILD INITIATIVE MAKES NATURE IMMERSION A PART OF EVERY CHILD'S EDUCATION. IN 2021 WE PROVIDED 2,240 UNIQUE NATURE EXPERIENCES TO CHILDREN BY COLLABORATING WITH LOCAL SCHOOL DISTRICTS TO MAKE SURE EVERY CHILD HAS EQUAL ACCESS TO NATURE. WE ALSO BEGAN TO RETHINK HOW SCHOOL PLAYGROUNDS CAN BE RE-DESIGNED TO FACILITATE A RICHER OUTDOOR EXPERIENCE FOR CHILDREN RIGHT OUTSIDE THEIR CLASSROOM DOOR. CAMP KANIKSU, OUR SUMMER CAMP PROGRAM PROVIDED A WEEK-LONG SUMMER CAMP NATURE IMMERSION EXPERIENCE FOR OVER 150 LOCAL YOUTH. IN ADDITION, PILOTED IN THE SPRING OF 2021, KANIKSU FOLK SCHOOL SEEKS TO ENRICH LIVES AND FOSTER AN ETHIC OF STEWARDSHIP THROUGH THE SHARING OF TRADITIONAL SKILLS AND MUSIC. IN THE FALL OF 2021, KLT HIRED A DEDICATED STAFF PERSON TO NURTURE THE COMMUNITY-DRIVEN EVOLUTION OF THIS NEW INITIATIVE. KANIKSU FOLK SCHOOL IS AN EXPRESSION OF KLT'S MISSION OF CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION TODAY, TOMORROW AND FOREVER. COMMUNITY: KANIKSU LAND TRUST WAS SELECTED BY THE RECREATION ECONOMY FOR RURAL COMMUNITIES PLANNING TEAM IN SANDERS COUNTY TO HOLD A NEW RECREATION AND OUTREACH POSITION DUE TO THE ORGANIZATION'S EXPERIENCE LEADING ECONOMIC DEVELOPMENT INITIATIVES AND RECREATION AND NATURAL RESOURCE PROGRAMS. A NEW OUTREACH AND RECREATION COORDINATOR WAS HIRED TO IMPLEMENT THE WORK OUTLINED IN THE RERC PLAN. 275271 true true false false false false true false false true true false false false true false false 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 19 0 11 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 ID MT X X JAMES ZUBERBUHLER 2082639471 PO BOX 2123 SANDPOINT ID 83864 X RICH DEL CARLO DIRECTOR X 0 0 0 NATE HALL SECRETARY X X 0 0 0 DAN KRABACHER DIRECTOR X 0 0 0 KATHERINE MAUDRONE DIRECTOR X 0 0 0 BRUCE STERLING DIRECTOR X 0 0 0 DIANE WILLIAMS TREASURER X X 0 0 0 KYLER WOLF PAST PRESIDE X X 0 0 0 JAMES ZUBERBUHLER PRESIDENT X X 0 0 0 false false false 91072 10151 1400996 999148 1502219 PROGRAM REVENUE 541700 27346 27346 27346 -8070 -19646 11576 2025 91072 26932 -24907 -24907 1373 1065 308 308 PPP LOAN FORGIVENESS 42932 42932 UNREALIZED GAIN 2717 2717 LUMBER PROCEEDS 993 993 459 459 47101 1543997 55109 -13331 219108 153376 39782 25950 5998 4318 963 717 17828 12836 2896 2096 12693 10460 2233 1222 1222 11703 11703 1377 1377 5933 4187 1397 349 2862 2624 162 76 15980 11115 2422 2443 6109 5921 188 18056 18056 9396 6765 1973 658 SUPPLIES AND EQUIPMENT 15517 13513 1501 503 REPAIRS AND MAINTENANCE 15131 15131 DUES AND SUBSCRIPTIONS 11438 4515 6773 150 DONATIONS 4200 4200 7394 5655 892 847 381945 275271 70464 36210 101334 221402 292151 1347283 39589 68848 294228 88535 1845 82 3241268 41170 3218154 3200098 280 110526 3945736 5038619 340 10532 15796 10872 15796 X 5441531 3478564 -1506667 1544259 3934864 5022823 3945736 5038619 1162052 -74093 X true X false true false X 440771 1491174 553055 179799 1502219 4167018 440771 1491174 553055 179799 1502219 4167018 1106323 3060695 602 8861 23863 15749 11576 60651 20591 1731 13000 45156 43391 123869 4351538 199942 0.70340 0.89290 X PART II, LINE 10 OTHER INCOME 43,022 PPP LOAN FORGIVENESS 80,847 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 22 2912.00 2 true 99.00 3345 20000 100000 3480 3480 120000 20000 24 24 20000 20000 35 35 20000 20000 22 22 20000 20000 11 11 20000 1.00000 false false 2815724 2815724 425544 41170 384374 3200098 ACCRUED WAGES 9493 NITC AGENCY FUND 4093 CREDIT CARDS PAYABLE 2068 SALES TAX PAYABLE 142 15796 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 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 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 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. 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. FEAST IN FOREST 59512 58777 735 2487 6959 1350 9228 PAIRING IN PINE 24613 23323 1290 1385 480 5043 1 8972 8972 93097 91072 2025 3872 6959 1830 14271 26932 -24907 X 2 997286 FAIR MARKET VALUE X GOODS, SERVICES 7 1862 COMPARABLE false true false FORM 990, PAGE 2, PART III, LINE 4A CONSERVATION: KLT PARTNERED WITH THE KALISPEL TRIBE TO FACILITATE A LAND DONATION OF 77 ACRES ALONG THE PACK RIVER TO THE TRIBE. THE PROJECT LIES WITHIN A WILDLIFE TRAVEL CORRIDOR AND IS ADJACENT TO STATE AND FEDERAL LANDS ALONG THE PACK RIVER. PINE STREET WOODS, KLT'S 180-ACRE SIGNATURE PUBLIC ACCESS PROPERTY, CONTINUED TO ATTRACT A RECORD NUMBER OF VISITS FROM PEOPLE OF ALL AGES SEEKING TIME IN NATURE. CONNECTION: KLT'S REWILD THE CHILD INITIATIVE MAKES NATURE IMMERSION A PART OF EVERY CHILD'S EDUCATION. IN 2021 WE PROVIDED 2,240 UNIQUE NATURE EXPERIENCES TO CHILDREN BY COLLABORATING WITH LOCAL SCHOOL DISTRICTS TO MAKE SURE EVERY CHILD HAS EQUAL ACCESS TO NATURE. WE ALSO BEGAN TO RETHINK HOW SCHOOL PLAYGROUNDS CAN BE RE-DESIGNED TO FACILITATE A RICHER OUTDOOR EXPERIENCE FOR CHILDREN RIGHT OUTSIDE THEIR CLASSROOM DOOR. CAMP KANIKSU, OUR SUMMER CAMP PROGRAM PROVIDED A WEEK-LONG SUMMER CAMP NATURE IMMERSION EXPERIENCE FOR OVER 150 LOCAL YOUTH. IN ADDITION, PILOTED IN THE SPRING OF 2021, KANIKSU FOLK SCHOOL SEEKS TO ENRICH LIVES AND FOSTER AN ETHIC OF STEWARDSHIP THROUGH THE SHARING OF TRADITIONAL SKILLS AND MUSIC. IN THE FALL OF 2021, KLT HIRED A DEDICATED STAFF PERSON TO NURTURE THE COMMUNITY-DRIVEN EVOLUTION OF THIS NEW INITIATIVE. KANIKSU FOLK SCHOOL IS AN EXPRESSION OF KLT'S MISSION OF CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION TODAY, TOMORROW AND FOREVER. COMMUNITY: KANIKSU LAND TRUST WAS SELECTED BY THE RECREATION ECONOMY FOR RURAL COMMUNITIES PLANNING TEAM IN SANDERS COUNTY TO HOLD A NEW RECREATION AND OUTREACH POSITION DUE TO THE ORGANIZATION'S EXPERIENCE LEADING ECONOMIC DEVELOPMENT INITIATIVES AND RECREATION AND NATURAL RESOURCE PROGRAMS. A NEW OUTREACH AND RECREATION COORDINATOR WAS HIRED TO IMPLEMENT THE WORK OUTLINED IN THE RERC PLAN. 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 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.