2021-08-05T15:52:07-05:00 2020-12-31 851194366 JACOB W STYER CPA PLLC PO BOX 1091 SANDPOINT ID 83864 990 2020-01-01 470898549 KANIKSU LAND TRUST INC KANI 2082639471 PO BOX 2123 SANDPOINT ID 83864 JAMES ZUBERBUHLER PRESIDENT 2082639471 2021-08-05 true JIM ZUBERBUHLER 999009999 JACOB W STYER CPAPFS P01811549 8289898095 2021-08-05 2020 2022-09-23 18:48:47Z JAMES ZUBERBUHLER PO BOX 2123 SANDPOINT ID 83864 259521 false X WWW.KANIKSULANDTRUST.ORG X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. 8 8 14 150 0 553055 179799 16750 18067 21007 15749 13000 32867 603812 246482 0 0 192890 231304 0 37988 203539 152279 396429 383583 207383 -137101 4037464 3945736 2240 10872 4035224 3934864 X CARING FOR THE LANDS AND PEOPLE OF THE KANIKSU REGION, TODAY, TOMORROW, AND FOREVER. false false 301495 CONSERVATION: PROTECTED 44 ACRES THROUGH A NEW CONSERVATION EASEMENT ENCOMPASSING RICH WILDLIFE HABITAT AT THE CONFLUENCE OF TWO MONTANA RIVERS IN THE BULL RIVER VALLEY. MAINTAINED KLT'S EXISTING CONSERVATION EASEMENTS AND PROPERTIES THAT ALLOW PUBLIC ACCESS, THEREBY ACCOMMODATING RESIDENTS WHO SOUGHT INCREASED OUTDOOR RECREATIONAL OPPORTUNITIES DUE TO COVID-19 QUARANTINE AND SOCIAL DISTANCING RESTRICTIONS. FOR EXAMPLE, KLT'S PINE STREET WOODS PROPERTY ACCOMMODATED NEARLY 20,000 USER VISITS IN 2020, AN INCREASE OF OVER 100 PERCENT COMPARED TO 2019. EDUCATION: ADDRESSED INCREASED DEMAND FOR CHILDREN'S OUTDOOR PROGRAMMING DUE TO COVID-19 BY ADAPTING EXISTING PROGRAMS, FORMING NEW PARTNERSHIPS, AND DEVELOPING NEW PROGRAMS. THESE INCLUDED OUTDOOR NATURE ADVENTURE RACES TO HELP SUPPORT SAFE OUTDOOR TIME IN LOCKDOWN, SUPPLYING TENTS FOR OUTDOOR LEARNING AT TWO LOCAL ELEMENTARY SCHOOLS, PROFESSIONALLY-PRODUCED EDUCATIONAL VIDEOS FOR REMOTE LEARNING, AN AFTER-SCHOOL NATURE CONNECTION PROGRAM, AND ACCOMMODATING OVER 300 STUDENTS AGES 6-15, OUTSIDE AT KLT'S SUMMER CAMP KANIKSU AND WINTER CAMP KANIKSU. OUTREACH: DUE TO COVID-19 RESTRICTIONS, KLT'S OUTREACH FOCUSED ON SOCIAL MEDIA AND ON-LINE PROGRAMMING THAT ALLOWED PEOPLE TO VIRTUALLY INTERACT WITH KLT STAFF AND PROGRAMS. WHEN OUR CONSTITUENTS WERE DESIRING PRODUCTIVE AND SAFE OUTDOOR OPPORTUNITIES IN EARLY SUMMER, KLT CREATED A PROGRAM TITLED, SOLOGOVO WHICH LED THEM THROUGH SOLITARY VOLUNTEER JOBS THAT WERE NEEDED TO BE COMPLETE AT PINE STREET WOODS. ADDITIONALLY, WE UPDATED OUR LOGO AND CREATED EVENTS AROUND OUR COMMUNITY THAT PEOPLE COULD SAFELY PARTICIPATE IN WHEN WE DEBUTED THE LOGO. WE ALSO HAVE TRANSFORMED OUR E- NEWSLETTER IN ORDER TO REACH OUT TO A WIDER AUDIENCE AND SUPPORT OUR COMMUNITY PARTNER PROGRAMS AS WELL. 301495 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 false true false false false false false false false true 16 0 false 14 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 BRIAN HARVEY DIRECTOR 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 42272 5495 132032 1788 179799 PROGRAM REVENUE 541700 18067 18067 18067 15749 15749 750 42272 13039 -12289 -12289 PPP LOAN FORGIVENESS 37915 37915 OTHER INCOME 7241 7241 45156 246482 63223 3460 208600 164003 20500 24097 5557 3940 689 928 17147 13498 1687 1962 11007 6054 770 4183 2100 2100 5370 5370 3929 2161 197 1571 1272 1208 64 6958 5914 696 348 6842 5816 684 342 14519 12341 1452 726 2440 2074 244 122 16173 13747 1617 809 9240 7854 924 462 SUPPLIES AND EQUIPMENT 32187 27359 3219 1609 LICENSE PERMITS AND FEES 15972 12298 3674 REPAIRS AND MAINTENANCE 14597 12407 1460 730 DUES AND SUBSCRIPTIONS 6778 6100 678 2895 2621 239 35 383583 301495 44100 37988 15256 101334 362567 292151 99064 39589 415524 294228 3241268 23114 3141066 3218154 3987 280 4037464 3945736 1004 340 1236 10532 2240 10872 X 3839146 5441531 196078 -1506667 4035224 3934864 4037464 3945736 -137101 36741 X true X false true false X 482843 440771 1491174 553055 179799 3147642 482843 440771 1491174 553055 179799 3147642 212118 2935524 502 602 8861 23863 15749 49577 10090 20591 1731 13000 45156 90568 3287787 143768 0.89290 0.92260 X PART II, LINE 10 OTHER INCOME 52,653 PPP LOAN FOREGIVENESS 37,915 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 22 2912.00 2 true 117.00 4257 20000 24 23 20000 20000 35 35 20000 20000 22 22 20000 20000 11 11 20000 20000 11 11 20000 1.00000 false false 2815724 2815724 425544 23114 402430 3218154 ACCRUED WAGES 7751 CREDIT CARDS PAYABLE 2781 10532 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 20,000 CAN BE UTILIZED IN SUPPORT OF CONSERVATION EASEMENT MONITORING ON THE GOLD CREEK RANCH. THE ORIGINAL 20,000 ENDOWMENT MUST BE HELD IN PERPETUITY IN AN INTEREST BEARING ACCOUNT. FEAST IN FOREST 43022 42272 750 1990 5025 1500 4524 43022 42272 750 1990 5025 1500 4524 13039 -12289 X 1 NOT DETERMINED X GOODS, SERVICES 8 1788 COMPARABLE VALUE false true false FORM 990, PAGE 2, PART III, LINE 4A CONSERVATION: PROTECTED 44 ACRES THROUGH A NEW CONSERVATION EASEMENT ENCOMPASSING RICH WILDLIFE HABITAT AT THE CONFLUENCE OF TWO MONTANA RIVERS IN THE BULL RIVER VALLEY. MAINTAINED KLT'S EXISTING CONSERVATION EASEMENTS AND PROPERTIES THAT ALLOW PUBLIC ACCESS, THEREBY ACCOMMODATING RESIDENTS WHO SOUGHT INCREASED OUTDOOR RECREATIONAL OPPORTUNITIES DUE TO COVID-19 QUARANTINE AND SOCIAL DISTANCING RESTRICTIONS. FOR EXAMPLE, KLT'S PINE STREET WOODS PROPERTY ACCOMMODATED NEARLY 20,000 USER VISITS IN 2020, AN INCREASE OF OVER 100 PERCENT COMPARED TO 2019. EDUCATION: ADDRESSED INCREASED DEMAND FOR CHILDREN'S OUTDOOR PROGRAMMING DUE TO COVID-19 BY ADAPTING EXISTING PROGRAMS, FORMING NEW PARTNERSHIPS, AND DEVELOPING NEW PROGRAMS. THESE INCLUDED OUTDOOR NATURE ADVENTURE RACES TO HELP SUPPORT SAFE OUTDOOR TIME IN LOCKDOWN, SUPPLYING TENTS FOR OUTDOOR LEARNING AT TWO LOCAL ELEMENTARY SCHOOLS, PROFESSIONALLY-PRODUCED EDUCATIONAL VIDEOS FOR REMOTE LEARNING, AN AFTER-SCHOOL NATURE CONNECTION PROGRAM, AND ACCOMMODATING OVER 300 STUDENTS AGES 6-15, OUTSIDE AT KLT'S SUMMER CAMP KANIKSU AND WINTER CAMP KANIKSU. OUTREACH: DUE TO COVID-19 RESTRICTIONS, KLT'S OUTREACH FOCUSED ON SOCIAL MEDIA AND ON-LINE PROGRAMMING THAT ALLOWED PEOPLE TO VIRTUALLY INTERACT WITH KLT STAFF AND PROGRAMS. WHEN OUR CONSTITUENTS WERE DESIRING PRODUCTIVE AND SAFE OUTDOOR OPPORTUNITIES IN EARLY SUMMER, KLT CREATED A PROGRAM TITLED, SOLOGOVO WHICH LED THEM THROUGH SOLITARY VOLUNTEER JOBS THAT WERE NEEDED TO BE COMPLETE AT PINE STREET WOODS. ADDITIONALLY, WE UPDATED OUR LOGO AND CREATED EVENTS AROUND OUR COMMUNITY THAT PEOPLE COULD SAFELY PARTICIPATE IN WHEN WE DEBUTED THE LOGO. WE ALSO HAVE TRANSFORMED OUR E- NEWSLETTER IN ORDER TO REACH OUT TO A WIDER AUDIENCE AND SUPPORT OUR COMMUNITY PARTNER PROGRAMS AS WELL. FORM 990, PAGE 6, PART VI, LINE 11B THE INITIAL DRAFT OF THE 990 IS PREPARED BY A CPA, REVIEWED BY THE EXECUTIVE DIRECTOR, ADMINISTRATIVE ASSISTANT 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 AN UPDATED 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 THE EXECUTIVE DIRECTOR HAS AN ANNUAL REVIEW WHEN COMPENSATION IS DISCUSSED. A WRITTEN REVIEW IS CONDUCTED 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 KLT PRESENTS ABRIDGED FINANCIAL REPORTS TO THE PUBLIC IN ITS ANNUAL REPORT. IN THAT REPORT WE OFFER TO PROVIDE ANY ADDITIONAL INFORMATION IF REQUESTED. THESE REPORTS ARE POSTED ON THE WEBSITE. WE SHARE OUR 990 WITH NON-PROFIT INFORMATION CLEARINGHOUSE WEBSITES SUCH AS GUIDESTAR.ORG AND MAKE AVAILABLE HARD COPIES UPON REQUEST. OUR ARTICLES OF INCORPORATION ARE AVAILABLE ON OUR WEBSITE. WE DO NOT PUBLICIZE OUR CONFLICT OF INTEREST POLICY BUT WOULD PROVIDE TO THE PUBLIC UPON REQUEST.