2022-12-20T11:26:22-06:00 2022-02-28 390758449 WIPFLI LLP 101 EAST FRONT STREET 301 MISSOULA MT 59802 990 2021-03-01 826092501 SAGEBRUSH STEPPE LAND TRUST INC SAGE 2082406045 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 SHAWNA ENGEN TREASURER 2082406045 2022-12-12 1 SHAWNA ENGEN XXX-XX-XXXX SAM BRUNSON CPA P01696998 4067281800 2022-12-12 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SHAWNA ENGEN 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 1429940 0 X WWW.SAGEBRUSHLANDTRUST.ORG X 2004 ID ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS 9 9 6 65 0 0 700123 918660 58657 48444 72560 66209 13365 17436 844705 1050749 0 0 0 0 108828 238236 21105 0 60732 416125 346873 546058 585109 298647 465640 6304289 6623929 853736 732544 5450553 5891385 X OUR MISSION IS TO PROTECT, CONNECT, AND ENHANCE WILDLIFE HABITAT, WORKING LANDS, AND COMMUNITY SPACES IN SOUTHEAST IDAHO, NOW AND FOR FUTURE GENERATIONS. 1 0 398083 48444 ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS. 398083 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 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 NANCY ARMSTRONG 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 JENNIFER ELLIS BOARD MEMBER 2.00 X 0 0 0 KARLA DREWSEN BOARD MEMBER 2.00 X 0 0 0 MATT LUCIA EXECUTIVE DIRECTOR 50.00 X 65965 0 1979 65965 0 1979 0 0 0 0 0 129557 789103 99376 918660 FEE FOR SERVICE 110000 48358 48358 OTHER REVENUE 909999 86 86 48444 54490 54490 1710 0 1710 1710 1710 387058 375339 11719 11719 11719 13255 3852 9403 9403 6323 0 6323 6323 1050749 48444 0 83645 68295 28001 25269 15025 144600 59286 53502 31812 2071 849 766 456 4946 2028 1830 1088 18324 7513 6780 4031 1079 907 86 86 12450 10458 996 996 21266 21266 10005 8405 800 800 15427 6324 5709 3394 4900 2009 1813 1078 72 36 36 175 175 1217 1023 97 97 1842 682 1160 SPECIAL PROJECTS 224681 224681 EASEMENT STEWARDSHIP 18155 18155 LAND PROTECTION 17900 17900 OTHER OPERATING 6013 6013 11691 9826 32 1833 585109 398083 126294 60732 570477 1091441 18135 41068 15888 6639 8598 3332497 8823 3324890 3323674 2384148 2143260 6304289 6623929 18581 259123 40000 214377 795155 259044 853736 732544 X 116912 -29223 5333641 5920608 5450553 5891385 6304289 6623929 465640 -24808 0 X X 0 1 X 1 0 X 438645 3099710 794871 700123 918660 5952009 438645 3099710 794871 700123 918660 5952009 761080 5190929 27863 51999 -376643 45389 56200 -195192 11275 15726 27001 65343 2997 378094 446434 6230252 107101 0.83320 0.81970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 26 5289.93 0 0 1 1 923.00 26152 18135 22927 6 41068 18132 3 18135 1.00000 0 0 3321599 3321599 10898 8823 2075 3323674 MITIGATION FUNDS IN TRUST 259044 259044 X 1004468 -24808 -24808 1029276 21266 207 21473 1050749 563636 0 563636 21266 207 21473 585109 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 XI, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE 175. FOREIGN TAX PAID 32. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST EXPENSE 175. FOREIGN TAX PAID 32. X 1 99376 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS REPORTED IN PART I. FORM 990, PART III, LINE 2 SAGEBRUSH STEPPE LAND TRUST (SSLT) LAUNCHED A NEW COMMUNITY CONSERVATION PROGRAM. THE COMMUNITY CONSERVATION PROGRAM IS DESIGNED TO EDUCATE AND ENGAGE THE COMMUNITIES SSLT SERVES (BANNOCK, BEAR LAKE, BINGHAM, CARIBOU, FRANKLIN, ONEIDA, AND POWER COUNTIES). AS PART OF THIS PROGRAM, WE PARTNERED WITH THE CITY OF POCATELLO TO IMPLEMENT THE PORTNEUF RIVER VISION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY LEGAL COUNSEL AND THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHAIR 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 OR AUDITED FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.