MONTANA LAND RELIANCE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA LAND RELIANCE (EIN 81-0369262)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-01
- IRS object ID
- 202103059349301540
- Schema version
- 2020v4.0
- 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 C
- Schedule D
- Schedule G
- Schedule I
- Schedule L
- Schedule M
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-01T13:11:50-07:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810369262 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MONTANA LAND RELIANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4064437027 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 355 | AddressLine1Txt |
| City | Helena | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | George Olsen | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 4064315931 | PhoneNum |
| Signature | 2021-11-01 | SignatureDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Profile Password Change | Yes (X) | ProfilePasswordChangeInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | George S Olsen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 355 | AddressLine1Txt |
| City | Helena | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,071,000 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mtlandreliance.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | The mission of The Montana Land Reliance (MLR) is to partner with landowners to provide permanent protection for private lands that are significant for agricultural production, forest resources, fish and wildlife habitat, and open space. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 33 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,680,909 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,434,666 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $717,254 | PYInvestmentIncomeAmt |
| CY Investment Income | $84,642 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$17,206 | PYOtherRevenueAmt |
| CY Other Revenue | -$3,311 | CYOtherRevenueAmt |
| PY Total Revenue | $12,380,957 | PYTotalRevenueAmt |
| CY Total Revenue | $7,515,997 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $716,885 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $473,375 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,293,330 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,329,260 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $206,324 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,630,495 | PYOtherExpensesAmt |
| CY Other Expenses | $4,518,513 | CYOtherExpensesAmt |
| PY Total Expenses | $9,640,710 | PYTotalExpensesAmt |
| CY Total Expenses | $6,321,148 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,740,247 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,194,849 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,609,288 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,429,136 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $499,839 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $124,838 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,109,449 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,304,298 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of The Montana Land Reliance (MLR) is to partner with landowners to provide permanent protection for private lands that are significant for agricultural production, forest resources, fish and wildlife habitat, and open space. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,521,234 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Land Projects: MLR worked with numerous landowners in 2020 to permanently protect their private lands for continued agricultural production, open space, and natural habitat. Twenty-five landowners donation or sold conservation easements to MLR that protected over 33,811 acres, including additional acreage in the Greater Yellowstone and Northern Continental Divide ecosystems bordering Yellowstone and Glacier national parks. Over 50 miles of river/stream frontage on some of Montana's blue ribbon trout fisheries were protected in perpetuity. Nearly 85% of the easements completed in 2020 were adjacent to or within 5 miles of properties already protected by conservation easements. MLR has protected a total of 1,170,951 acres of agricultural/recreational lands in Montana. That acreage includes 315,971 acres in the Greater Yellowstone Ecosystem; 20,761 acres in the Northern Continental Divide Ecosystem; 198,603 acres of crop/hay/pasture lands; 972,334 acres of range and forest lands; 596,677 acres of elk habitat and over 46,238 acres of wetlands. Nearly 1,880 miles of stream frontage have been protected by easements held by MLR to date. See Schedule O for breakdown on land project related expenses. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $775,582 | ExpenseAmt |
| Grant | $473,375 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Stewardship and Monitoring: MLR stewardship staff (consisting of 1 lands manager; 1 GIS coordinator/land steward; 1 stewardship coordinator; and 19-part-time land stewards) monitors each and every property on which MLR holds a conservation easement. This monitoring includes a visit to the subject property and discussions with the landowners/managers. The stewardship staff also works with existing easement holders to supply natural resource information and contacts for the landowner to improve their land holdings for conservation purposes. Stewardship staff also works with legal counsel in regard to any potential issues that arise regarding interpretation or enforcement of conservation easements held by MLR. MLR is in the process of digitizing all of the easement project files for the 922 easements that have been completed and are of record - scanning of this documentation will enhance staff's ability to work efficiently with easement holders across the state. See Schedule O for a list of stewardship/monitoring expenses. MLR granted $473,735 to the Montana Land Reliance Foundation Inc., to be invested into the Land Protection Fund to cover stewardship and monitoring expenditures. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $334,330 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Education and Outreach Activities: MLR staff travel across the state of Montana conducting meetings with potential clients, county planning boards, county commissioners, various agricultural groups/organizations, and other community groups to provide answers to their questions and to conduct general educational activities focused on the benefits of land conservation and conservation easements. For these outreach activities, MLR publishes various educational brochures and an annual report to provide information and enhance the transparency of its public interest activities. Additionally, staff participate with numerous conservation groups to educate the general public about the land trust community's conservation efforts. For a complete list of expenditures related to MLR's education and outreach activities, please see Schedule O. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,631,146 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 33 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lois Delger-DeMars | PersonNm |
| Phone | 4064437027 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 355 | AddressLine1Txt |
| City | Helena | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Lois Delger-DeMars | |||||||
| Managing Director | 40 | 2 | Yes (X) | $111,298 | $0 | $5,400 | |
| Kendall Van Dyk | |||||||
| Managing Director | 40 | 0 | Yes (X) | $92,938 | $0 | $5,400 | |
| Jordan Vana | |||||||
| Managing director | 40 | 0 | Yes (X) | $83,331 | $0 | $5,400 | |
| George S Olsen | |||||||
| President | 2 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Rick Berg | |||||||
| Vice-President | 1 | 0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Phil Rostad | |||||||
| Secretary-Treasurer | 1 | 1 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jerry Townsend | |||||||
| Director | 1 | 1 | $0 | $0 | $0 | Yes (X) | |
| Allen Bjergo | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Judy Tureck | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Chris Montague | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Dan Vermillion | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Jerry Sorenson | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Shane Colton | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Ken Wilson | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Caroline Kurtz | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| David Leuschen | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Kirsten Feldman | |||||||
| Director | 1 | 0 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $287,567 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,200 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $32,943 | FundraisingAmt |
| Related Organizations | $491,341 | RelatedOrganizationsAmt |
| Government Grants | $1,855,520 | GovernmentGrantsAmt |
| All Other Contributions | $5,054,862 | AllOtherContributionsAmt |
| Noncash Contributions | $103,915 | NoncashContributionsAmt |
| Total Contributions | $7,434,666 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $121,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $121,375 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $476,396 | SecuritiesAmt |
| Other | $19,001 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $476,374 | SecuritiesAmt |
| Other | $55,756 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22 | SecuritiesAmt |
| Other | -$36,755 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,733 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$36,733 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $19,492 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $32,943 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $22,845 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,353 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$3,353 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $70 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $28 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $42 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,515,997 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $81,331 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,375 | TotalAmt |
| Program Services | $473,375 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,567 | TotalAmt |
| Program Services | $215,675 | ProgramServicesAmt |
| Management And General | $43,135 | ManagementAndGeneralAmt |
| Fundraising | $28,757 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $768,532 | TotalAmt |
| Program Services | $388,601 | ProgramServicesAmt |
| Management And General | $294,746 | ManagementAndGeneralAmt |
| Fundraising | $85,185 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,831 | TotalAmt |
| Program Services | $69,924 | ProgramServicesAmt |
| Management And General | $28,208 | ManagementAndGeneralAmt |
| Fundraising | $14,699 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,100 | TotalAmt |
| Program Services | $40,715 | ProgramServicesAmt |
| Management And General | $20,275 | ManagementAndGeneralAmt |
| Fundraising | $10,110 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,230 | TotalAmt |
| Program Services | $44,615 | ProgramServicesAmt |
| Management And General | $22,308 | ManagementAndGeneralAmt |
| Fundraising | $22,307 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,993 | TotalAmt |
| Program Services | $7,958 | ProgramServicesAmt |
| Management And General | $35 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,572 | TotalAmt |
| Program Services | $11,422 | ProgramServicesAmt |
| Management And General | $4,393 | ManagementAndGeneralAmt |
| Fundraising | $1,757 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,992 | TotalAmt |
| Program Services | $12,795 | ProgramServicesAmt |
| Management And General | $2,157 | ManagementAndGeneralAmt |
| Fundraising | $40 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,043 | TotalAmt |
| Program Services | $17,528 | ProgramServicesAmt |
| Management And General | $7,511 | ManagementAndGeneralAmt |
| Fundraising | $5,004 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,651 | TotalAmt |
| Program Services | $31,151 | ProgramServicesAmt |
| Management And General | $11,982 | ManagementAndGeneralAmt |
| Fundraising | $7,518 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,941 | TotalAmt |
| Program Services | $20,333 | ProgramServicesAmt |
| Management And General | $5,199 | ManagementAndGeneralAmt |
| Fundraising | $4,409 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,420 | TotalAmt |
| Program Services | $21,283 | ProgramServicesAmt |
| Management And General | $23,985 | ManagementAndGeneralAmt |
| Fundraising | $11,152 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,745 | TotalAmt |
| Program Services | $44,019 | ProgramServicesAmt |
| Management And General | $8,904 | ManagementAndGeneralAmt |
| Fundraising | $10,822 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,965 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
| Management And General | $665 | ManagementAndGeneralAmt |
| Fundraising | $300 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,591 | TotalAmt |
| Program Services | $34,890 | ProgramServicesAmt |
| Management And General | $2,368 | ManagementAndGeneralAmt |
| Fundraising | $2,333 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,706 | TotalAmt |
| Program Services | $8,909 | ProgramServicesAmt |
| Management And General | $4,427 | ManagementAndGeneralAmt |
| Fundraising | $370 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,656 | TotalAmt |
| Program Services | $2,715 | ProgramServicesAmt |
| Management And General | $3,380 | ManagementAndGeneralAmt |
| Fundraising | $1,561 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Acquisitions | Desc |
| Total | $4,184,238 | TotalAmt |
| Program Services | $4,184,238 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,321,148 | TotalAmt |
| Program Services | $5,631,146 | ProgramServicesAmt |
| Management And General | $483,678 | ManagementAndGeneralAmt |
| Fundraising | $206,324 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $919,580 | BOYAmt |
| EOY | $555,833 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,874,063 | BOYAmt |
| EOY | $2,930,544 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,158 | BOYAmt |
| EOY | $390,168 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $486 | BOYAmt |
| EOY | $458 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $276,139 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $180,133 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,283 | BOYAmt |
| EOY | $96,006 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,379,818 | BOYAmt |
| EOY | $4,455,201 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900 | BOYAmt |
| EOY | $926 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,609,288 | BOYAmt |
| EOY | $8,429,136 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,839 | BOYAmt |
| EOY | $124,838 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,839 | BOYAmt |
| EOY | $124,838 | 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 | $4,706,751 | BOYAmt |
| EOY | $6,072,600 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,402,698 | BOYAmt |
| EOY | $2,231,698 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,109,449 | BOYAmt |
| EOY | $8,304,298 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,609,288 | BOYAmt |
| EOY | $8,429,136 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,194,849 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $0 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,795,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,285,062 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,460,384 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,338,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,087,805 | CurrentTaxYearAmt |
| Total | $24,967,316 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,795,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,285,062 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,460,384 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,338,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,087,805 | CurrentTaxYearAmt |
| Total | $24,967,316 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $898,660 | SubstantialContributorsTotAmt |
| Public Support Total170 | $24,068,656 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,847 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $42,428 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,434 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80,889 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,600 | CurrentTaxYearAmt |
| Total | $274,198 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$7,599 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$66,027 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$18,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$17,206 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$40,044 | CurrentTaxYearAmt |
| Total | -$149,579 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $25,091,935 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $0 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95922 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 | FormAndLineReferenceDesc |
| Explanation | Other income includes net gain/loss from investment sales, net income/loss from fundraising events, and net income/loss from sales of inventory. | ExplanationTxt |
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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $6,321,148 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $6,321,148 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $466,057 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $116,514 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $373,118 | CurrentYearMinus3Amt |
| Current Year Minus2 | $356,480 | CurrentYearMinus2Amt |
| Current Year Minus1 | $632,036 | CurrentYearMinus1Amt |
| Current Year | $466,057 | CurrentYearAmt |
| Total | $1,827,691 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $2,741,537 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $93,730 | CurrentYearMinus3Amt |
| Current Year Minus2 | $89,120 | CurrentYearMinus2Amt |
| Current Year Minus1 | $158,009 | CurrentYearMinus1Amt |
| Current Year | $116,514 | CurrentYearAmt |
| Total | $457,373 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $686,060 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 922 | TotalEasementsCnt |
| Total Acreage | 1170951 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 7 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 8567 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $345,886 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | 0 | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $15,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,583 | DepreciationAmt |
| Book Value | $7,417 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $261,139 | OtherCostOrOtherBasisAmt |
| Depreciation | $172,550 | DepreciationAmt |
| Book Value | $88,589 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $96,006 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $5,912,032 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $90,555 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$1,694,520 | OtherRevenueAmt |
| Revenue Not Reported | -$1,603,965 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,515,997 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,515,997 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,888,913 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | -$1,432,235 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$1,432,235 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,321,148 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,321,148 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part II, Line 3 | Conservation Easement Modifications: Of the total 922 conservation easements held by MLR at the end of 2020, seven (7) easement documents were modified (0.76%). The purposes of the two (2) amendments and the five (5) grant deeds of conservation easement on additional lands and ratification of existing easements were to clarify and eliminate ambiguities; to modernize terms and maps of the properties; to facilitate the further clustering of development on the properties subject to an easement; to further restrict properties subject to an easement; and to add additional lands to easement properties. All seven (7) of the easement modifications also secured the landowner's ratification of the terms and conditions of the conservation values and purposes of the original easements. As an accredited land trust, MLR followed rigorous conservation easement amendment policies to ensure perpetual protection of the conservation values and to avoid conferral of prohibited private benefit and inurement, all in accordance with national standards as recommended by the Land Trust Alliance. Modifications: 1) Triple Eight Ranch -- this easement was originally recorded on December 18, 2001, as Doc. No. 3011428, records of Lewis and Clark County, Montana. The easement protects 3,080 acres that connects a large block of public lands to an equally large block of private lands protected in perpetuity by easements. The amendment was executed to clarify and eliminate ambiguities related to the location of new development. Building envelopes were designed that clustered all future development on the property to areas where existing development occurred; ensuring the easement was consistent with the landowner's vision for long-term stewardship. This amendment also eliminated the reserved right to construct, maintain, and repair one (1) residential cabin on the property. 2) Hicks (Yellowstone Preserve) -- The original Deed of Conservation Easement on this 1,463-acre property was recorded on May 5, 2011, as Doc. No. 2388003, records of Gallatin County, Montana, as amended by that certain Amendment to Deed of Conservation Easement recorded on May 28, 2019, as Doc. No. 2645765, records of Gallatin County, Montana. Pursuant to an applicable PUD Order, the easement allowed for nine "home sites" to be located within the exterior boundaries of tracts included in the easement property, but excluded from the property, and therefore the easement's purpose was to protect the conservation values on the property surrounding the home sites. Grantor retained the right to relocate a home site onto the property protected by the easement under certain conditions. These conditions included obtaining express written approval of Gallatin County planning authorities; ensuring the relocated home site did not exceed applicable acreage limitations; ensuring areas within an original home site but no longer within a home site after relocation be added to the legal description of the easement property, so that there is no net loss in acreage that is subject to the easement as a result of a home site after relocation; and providing Grantee with copies of any revised and recorded Certificate of Survey describing the relocated home site and the new legal description of the property that is subject to the easement. The easement provided that Grantee and Grantor shall amend Exhibit A to reflect the changed legal description of the property that is subject to the easement and amend Exhibit D to reflect the revised location of the permitted home site, upon the satisfaction of the conditions above, which were met by Grantor. Accordingly, the Second Amendment to Deed of Conservation Easement reflecting the changed legal description and Exhibit D was recorded in the public records of Gallatin County, Montana, on December 8, 2020, as Doc. No. 2711593. 3) Barthelmess -- the Deed of Conservation Easement protecting this 69-acre property was recorded on December 24, 2001, as Reception No. 200135808410, records of Flathead County, Montana, and re-recorded to correct an erroneous legal description on November 18, 2002, as Reception No. 200232215350, records of Flathead County, Montana. This Grant Deed of Conservation Easement on Additional Lands and Ratification of Deed of Conservation Easement protected a small parcel adjacent to the original easement property, which was owned by the adjacent landowner, and was necessary to avoid development with the potential to interfere significantly with the scenic view of the easement property from the nearby public road. The consolidation of these adjacent properties under conservation easement also allowed for more effective land management, as it permitted each easement landowner to own all the way up to the road serving as the approximate dividing line between their respective properties. 4) Double AA Corporation -- the original Deed of Conservation Easement on the 92-acre property was recorded May 8, 1995, in Roll 107, pages 939-955, records of Park County, Montana. In addition to the 92-acre property, the landowner also owned the surrounding 1,326 acres and wanted to protect that acreage as well. The Restatement of Deed of Conservation Easement and Grant Deed of Conservation Easement on Additional Lands was recorded on December 15, 2020, as Doc. No. 420306, records of Park County, Montana, to incorporate the 1,326 acres into the protected lands. In addition to adding the 1,326 acres into the protected property, the restatement reaffirmed and strengthened the conservation purposes of the original easement; clarified certain rights and obligations of Grantor and Grantee; and eliminated ambiguities in the terms and conditions which enhanced MLR's ability to enforce the easement for the benefit of the public. 5) Wheeler -- this 169-acre property was protected by Deed of Conservation Easement recorded on December 19, 2007, as Doc. No. 200700038065, records of Flathead County, Montana. Since that time, the landowners purchased an adjacent 20-acre parcel that they requested be incorporated into their existing easement. The Grant Deed of Conservation Easement on Additional Land and Ratification of Deed of Conservation Easement was recorded on December 23, 2020, as Doc. No. 202000043355, records of Flathead County, Montana. 6) Lazy Daisy Ranch -- the original donor of this 3,147-acre ranch sold the property to a neighbor who owned the adjacent 3,251 acres. Upon the purchase of the full 6,398-acre property, the landowner desired to protect the property and incorporate the 3,251-acre parcel into the existing Deed of Conservation Easement that was originally recorded December 28, 2010, as Doc. No. 138021, records of Meagher County, Montana. The Restatement of Deed of Conservation Easement and Grant Deed of Conservation Easement on Additional Lands was recorded on December 24, 2020, as Doc. No. 147034, records of Meagher County, Montana. The restatement incorporated the new 3,251-acre parcel into the easement; reaffirmed and strengthened the conservation purposes of the original easement; eliminated certain reserved rights; clarified respective rights and obligations of Grantor and Grantee; and eliminated ambiguities in the terms and conditions which enhanced MLR's ability to enforce the easement for the benefit of the public. 7) Luckey Property -- The new buyer of the property (1,604 acres that were protected by Deed of Conservation Easement recorded on December 29, 2006, as Doc. No. 177687, records of Anaconda-Deer Lodge County, Montana), also purchased an adjacent 44-acre parcel. The purchaser requested that the newly purchased 44-acre parcel be incorporated into the easement and provided the same protections. The Grant Deed of Conservation Easement on Additional Lands and Ratification of Deed of Conservation Easement was recorded on December 29, 2020, as Doc. No. 209208, records of Anaconda-Deer Lodge County, Montana. |
| Schedule D, Part II, Line 5 | The Montana Land Reliance (MLR) has a monitoring policy. The MLR Stewardship staff (consisting of 1 lands manager; 1 GIS coordinator/land steward; 1 stewardship coordinator; and 19 part-time land stewards) monitors each and every property on which MLR holds a conservation easement. This monitoring includes a visit to the subject property and discussions with the landowners/managers. The stewardship staff also works with existing easement holders to supply natural resource information and contacts for the landowner to improve their land holdings for conservation purposes. Stewardship staff also works with legal counsel in regard to potential issues that arise regarding interpretation or enforcement of conservation easements held by MLR. MLR is in the process of digitizing all of the easement project files for the 922 easements that have been completed and are of record - scanning of this documentation will enhance staff's ability to work efficiently with easement holders across the state. |
| Schedule D, Part II, Line 9 | Conservation easements are recorded by MLR as in-kind donations with a value of $1 each. By a resolution of the Board of Directors, MLR values all conservation easements held at a nominal amount of $1 due to the fact that said easements cannot be sold, transferred, or borrowed against. Expenses incurred in "bargain" purchases of easements and other in-house expenses related to completion of conservation easements are expensed out in the year of the purchase and/or donation. The following is the text of the footnote used in MLR's annual audited financial statements: "MLR has acquired conservation easements from various contributors. Conservation easements represent rights to restrict use of certain properties. By accepting the easement contribution, MLR commits to protecting the easement restrictions in perpetuity. The easements have no market value in the hands of MLR. MLR can assign the easements only to another qualified conservation organization. Accordingly, they are represented in the financial statements at a nominal value of one dollar per easement. Purchased easements are expensed." |
| Schedule D, Part V, Line 4 | The Montana Land Reliance Foundation, Inc., was established to hold assets in support of The Montana Land Reliance (MLR) as a related 509(a)(3) support organization. One of the funds that is currently held by and overseen by the Foundation is the Conservation Fund, which has two sub-funds, the "General Conservation Fund" and the "Legacy Fund". The Conservation Fund is an Endowment Fund. The General Conservation Fund provides a source of revenue to MLR for outreach to landowners for land conservation projects, and research, public outreach, and education on private land conservation. The present value of any contributions to the Fund is not expended as required by Montana Administrative Rule 42.15.507(6) and any successor provisions. The corpus may not be used. Any grant requests to the Foundation from MLR must be authorized by the Foundation's Board of Directors. The Legacy Fund provides a steady source of revenue to MLR for bridge capital for property acquisitions, for option purchases for all or a portion of a threatened property to be resold to a conservation buyer, or for conservation easement purchases. The corpus of the fund may not be used. Any grant requests to the Foundation from MLR must be authorized by the Foundation's Board of Directors. |
| Schedule D, Part XI, Line 2d | Easement revenue of $1,450,000, which was accrued in the 2019 audited financial statements. PPP loan forgiveness of $244,520 reported as revenue on the Form 990, and reported as debt on the 2020 audited financial statements. |
| Schedule D, Part XII, Line 2d | Change in compensated absences payable of ($17,766). Compensated absences are not reported on the Form 990. Easement expense of $1,450,000, which was accrued in the 2019 audited financial statements. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Confluence (Virtual) | Event1Nm |
| Gross Receipts Event1 | $45,535 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $26,043 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $19,492 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $18,938 | OtherDirectExpensesEvent1Amt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $45,535 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $26,043 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $19,492 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $0 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $0 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,938 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,938 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $554 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Montana Land Reliance Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 355 | AddressLine1Txt |
| City | Helena | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59624 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 271125289 | RecipientEIN |
| IRC Section | 501(c)3 | IRCSectionDesc |
| Cash Grant | $473,375 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | Cash | ValuationMethodUsedDesc |
| Non Cash Assistance | n/a | NonCashAssistanceDesc |
| Purpose Of Grant | Investments | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | The Montana Land Reliance Foundation, Inc. was established in 2010 to provide financial assistance to The Montana Land Reliance (MLR) and to hold assets in support of MLR. Two members of MLR's Board of Directors serve on the Board of the Montana Land Reliance Foundation to provide oversight of the use of funds provided to the Foundation by MLR. There are four other members of the Foundation's Board that are not members of the MLR Board and provide further oversight of these funds. MLR monies granted to the Foundation are invested to provide income that is then granted to MLR to assist in the completion of land projects, to assist with the financial burden of monitoring existing conservation easements, to assist MLR with costs associated with its education and outreach program to landowners, professionals, and other conservation organizations, and to assist MLR with its general operating expenditures. In 2020, MLR granted $473,375 to be invested into the Land Protection Fund (income from which is used to assist MLR with conservation easement project costs and monitoring/stewardship costs). | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Montana Land Reliance Foundation | |||
| Support Organization to MLR | $36,000 | Accounting services | 0 |
| Montana Land Reliance foundation | |||
| Support organization to MLR | $449,341 | Grant request to cover MLR's operations | 0 |
| Ruby Habitat Foundation | |||
| Support Organization to MLR | $6,000 | Investment services | 0 |
| Ringling Ranch LP | |||
| Former MLR Officer | $1,400,500 | Purchase of conservation easement | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV | FormAndLineReferenceDesc |
| Explanation | (1 & 2) There are two current members of the MLR's Board of Directors who serve on the MLR Foundation's Board of Directors - Phil Rostad and Jerry Townsend. These two individuals provide oversight of the funds that MLR invests in the Foundation to further its conservation efforts accoss the state of Montana. There are a total of six Directors on the Foundation's Board that provide such oversight. Through an Intercorporate Services Agreement, MLR provides accounting/bookkeeping and administrative support to the MLR Foundation. In 2020, these services amounted to $36,000. The MLR Foundation Board of Directors also approved a grant request from MLR in the amount of $449,341 in 2020. The grant covered costs related to the monitoring and enforcement of the 922 conservation easements held by the organization; costs related to completion of conservation easements in 2020; and costs related to education and outreach activities to the general public, other organizations, and government agencies. (3) MLR staff provides, through an Intercorporate Services Agreement, investment and tracking support to the Ruby Habitation Foundation. The President of MLR's Board of Directors, one of the Managing Directors, and one Director appointed by MLR serve on the Board of Directors of the Ruby Habitat Foundation to provide oversight. These costs in 2020 were $6,000. (4) MLR purchased a Deed of Conservation Easement on the 19,195-acre Ringling Ranch for $2,801,000 - the second payment of $1,400,500 was made in 2020. Staff negotiated this transaction with Ann Ringling and Rock Ringling (form officer of MLR) as Co-Personal Representatives of the Estate of Paul T. Ringling, General Partner of the Ringling Ranch Limited Partnership. Denbury provided the monies for this purchase related to mitigation of grasslands. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 13 | ContributionCnt |
| Noncash Contributions Rpt F990 | $103,796 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Quotation | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | valued @ $1.00 | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 25 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | valued @ $1.00 each | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Auction Item | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $93 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Vendor invoice | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 4 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a | (Specific expenditures related to land projects). Total expenditures were $4,521,234 in 2020. These expenditures related to potential land projects, completed conservation easements (donated), and purchased conservation easements. General land project planning and easement discussions amounted to $219,251; completed easement projects (25) and new land projects (53) being negotiated expenditures were $117,359; noncollectable project accounts totaled $386; and purchased easements amounted to the remaining $4,184,238 (Ringling - $1,400,500; Watson - $861,000; Kalsta - $1,262,500; Musselshell Retreat - $14,000; and Lewis (Marc) - $646,238). |
| Form 990, Part III, Line 4b | (Specific expenditures related to stewardship, monitoring, and enforcement activities). Total expenditures related to the stewardship, monitoring, and enforcement of the 922 conservation easements held by MLR amounted to $775,582, including $473,375 granted to the Montana Land Reliance Foundation as noted on Form 990, Part III, line 4b. General administration of the stewardship program; mapping of new/potential projects; the digitizing of all existing easement files/documents accounted for $43,679. The remaining $258,528 covered the costs of the lands manager, land steward/GIS coordinator, stewardship coordinator, and 19 part-time land stewards (salaries/benefits - $199,017; fees for services - $4,454; office expenses - $8,503; information technology - $13,424; occupancy - $6,941; travel/per diem - $23,074; conference/conventions - $1,122; vehicle depreciation - $1,627; and insurance - $366). Stewardship/monitoring activities carried out by these staff members involves visiting (which was limited due to Covid in 2020) or viewing aerial photos of each easement property on an annual basis to insure that the terms of the conservation easements are being upheld. |
| Form 990, Part III, Line 4c | (Specific expenditures related to outreach and education activities). Expenditures related to MLR's outreach and education activities amounted to $334,330 in 2020. Those expenditures included general outreach activities to landowners, attorneys, accountants, government agencies, etc., - $238,231; publication materials (brochures, annual report, newsletters, etc.) - $23,669; membership and outreach to state, regional, and national land conservation/agricultural organization, etc., - $35,642; accreditation activities - $30,525; and, outreach and education activities to support organizations (Montana Land Reliance Foundation and Ruby Habitat Foundation) - $6,263. |
| Form 990, Part VI, Section B, Line 11b | MLR's annual Form 990 is drafted by staff, reviewed by legal counsel, and then distributed to the MLR Board of Directors for review, comment, and approval. The draft Form 990 is also reviewed in detail by the independent auditors during MLR's annual audit process. Should the drafting of the Form 990 be delayed, leaving insufficient time for the full Board's review, the MLR Financial Committee is authorized to review and approve the submittal. |
| Form 990, Part VI, Section B, Line 12c | MLR's conflict of interest policy covers all employees, Board members, members of the Council of Trustees, major donors, and individuals such as independent contractors or former employees who might have access to inside information (conflicted parties) and references conflicted parties' spouses, domestic partners, parents, grandparents, children, grandchildren, siblings or business entities (related parties). A conflicted party must disclose the material facts of the transaction and his/her interest in said transaction to the full Board/staff prior to any discussion, and shall not vote on or be present for the discussion of an issue giving rise to any potential conflict. Potential conflicts of interest are documented in Board minutes and discussed with legal counsel if necessary. In accordance with Montana law, a transaction with a conflicted party may only be authorized, approved, or ratified if the transaction received the affirmative vote of a majority of the directors who have no direct or in-direct interest in the transaction. Each director and employee signs a statement which affirms he/she has received, read, understands, and agrees to comply in all respects with MLR's conflict of interest policy. |
| Form 990, Part VI, Section B, Line 15 | The salaries of all MLR employees are determined by the Board of Directors, after consideration of any recommendations received from the Management Team and the Board's Compensation and Evaluation Committee and are based upon their review of salary/benefit surveys conducted on other conservation organizations across the country. These surveys are conducted annually by the Land Trust Alliance and by TREC (a nationally known survey organization). MLR staff may also be given cost-of-living increases that take into consideration the Social Security Administration's cost-of-living calculations. The Compensation and Evaluation Committee has the authority to revise proposed salary packages if they determine that is necessary/warranted. The annual salary packages (along with recommendations from the Compensation and Evaluation Committee) are presented to and discussed with the full Board of Directors for final approval on an annual basis. |
| Form 990, Part VI, Section C, Line 19 | MLR provides its governing documents, conflict of interest policy, and audited financial statements to the general public upon request at no cost. |
| Form 990, Part IX, Line 25 | (Other expenses). Other expenses listed on line 24 include the acquisition of conservation easements ($4,184,238), the majority of which were purchased through the Department of Agriculture's Agricultural Conservation Easement Program (see detail above in response to Part III, line 4a). |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Ruby Habitat Foundation | ||||||||||
| PO Box 638 | Sheridan | MT | 59749 | 450487621 | Support organization | MT | 501(c)(3) | 509(a)(3), Type 1 | The Montana Land Reliance | 0 |
| Montana Land Reliance Foundation | ||||||||||
| PO Box 355 | Helena | MT | 59624 | 271125289 | Support organization | MT | 501(c)(3) | 501(c)(3) Type 1 | The Montana Land Reliance | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Montana Land Reliance Foundation | ||
| b | $473,375 | Cash |
| Montana Land Reliance Foundation | ||
| c | $491,341 | Cash |
| Montana Land Reliance Foundation | ||
| l | $36,000 | Cash (services agreement) |
| Ruby Habitat Foundation | ||
| l | $6,000 | Cash (services agreement) |
| Montana Land Reliance Foundation | ||
| q | $1,246 | Cash |
| Ruby Habitat Foundation | ||
| q | $1,246 | Cash |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Filing deadline is November 15, 2021 as an extension was requested and granted. | ExplanationTxt |
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