2021-01-15T17:21:41-06:00 2020-02-29 990 2019-03-01 826092501 SAGEBRUSH STEPPE LAND TRUST INC SAGE 2082406045 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 SHAWNA ENGEN TREASURER 2082406045 2021-01-15 2019 2022-09-23 18:48:47Z SHAWNA ENGEN 109 N ARTHUR AVE SUITE 300 POCATELLO ID 83204 2053367 0 X WWW.SAGEBRUSHLANDTRUST.ORG X 2004 ID ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS 8 8 4 40 0 0 3099710 709370 0 0 52755 447671 11965 13022 3164430 1170063 0 0 0 0 143740 168493 0 0 20791 395871 507526 539611 676019 2624819 494044 6143553 6203507 1309163 1251716 4834390 4951791 TO PROTECT AND ENHANCE NATURAL AND WORKING LANDS IN SOUTHEASTERN IDAHO, NOW AND FOR FUTURE GENERATIONS. 0 0 604408 576709 ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS. 604408 1 1 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 4 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 ID X JENNIFER SANDERS 2082325471 109 N ARTHUR AVE SUITE 400 POCATELLO ID 83402 X MARK GAMBLIN PRESIDENT 2.00 X 0 0 0 SHAWNA ENGEN STARTED JUNE 25 2018 TREASURER 2.00 X 0 0 0 JENNIFER CORNELL BOARD MEMBER 2.00 X 0 0 0 JOHN SIGLER BOARD MEMBER 2.00 X 0 0 0 TOM LUCIA BOARD MEMBER 2.00 X 0 0 0 GREG MCREYNOLDS SECRETARY 2.00 X 0 0 0 TERRELL BLANCHARD BOARD MEMBER 2.00 X 0 0 0 DAVE PACIORETTY BOARD MEMBER 2.00 X 0 0 0 EUDORA THORPE FORMER EXECUTIVE DIRECTOR 0.00 X 0 38117 0 0 38117 0 0 1 0 0 0 132661 576709 709370 56686 56686 1243908 24793 865814 11902 378094 12891 390985 390985 18610 132661 5588 13022 13022 1170063 447671 0 13022 144516 121394 11561 11561 23977 20141 1918 1918 11990 11990 11200 9408 896 896 12626 6313 6313 1283 1077 103 103 4905 4905 SPECIAL PROJECTS 261597 261597 CONTRACT SERVICES 130127 118998 11129 LAND PROTECTION 41541 41541 FEE TITLE MGMT & EASEME 13894 13894 18363 10045 8318 676019 604408 50820 20791 338956 448544 4476 3330703 6691 3325294 3324012 2183778 2113746 279147 317205 11902 0 6143553 6203507 122797 117000 72000 1192163 1056919 1309163 1251716 X 75953 -100110 4758437 5051901 4834390 4951791 6143553 6203507 494044 -376643 0 X X 0 1 X 1 0 X 137287 262402 438645 3099710 794871 4732915 137287 262402 438645 3099710 794871 4732915 421481 4311434 20008 117148 27863 51999 -376643 -159625 32222 18319 65343 2997 378094 496975 5070265 0.85030 0.85600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 26 6260.00 0 0 0 1 1 15.00 46277 3321599 3321599 9104 6691 2413 3324012 NON PACIFICORP 317205 F 317205 PAYROLL LIABILITIES 11020 MITIGATION FUNDS IN TRUST 1045899 1056919 793420 -376643 -376643 1170063 0 1170063 676019 0 676019 0 676019 PART II, LINE 5: SAGEBRUSH STEPPE LAND TRUST HAS A WRITTEN POLICY REGARDING MONITORING, INSPECTION, AND VIOLATION OF EASEMENT PROPERTIES. THIS WRITTEN POLICY IS LOCATED IN THE SSLT OFFICE. PART II, LINE 9: SAGEBRUSH STEPPE LAND TRUST (SSLT) ACQUIRES EASEMENTS AND DEVELOPMENT RIGHTS ON PROPERTY FROM INDIVIDUAL DONATIONS. WITHIN THE CONSERVANCY MOVEMENT, A DIVERGENCE OF PRACTICES EXISTS AS TO THE VALUE AT WHICH EASEMENTS AND DEVELOPMENT RIGHTS ARE APPROPRIATELY RECORDED. SSLT HAS ADOPTED THE POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND ALSO DOES NOT RECOGNIZE THEM AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. DONATED EASEMENTS WILL BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS. SCHEDULE D, PART V IN PREVIOUS YEARS, THE SAGEBRUSH STEPPE LAND TRUST INAPPROPRIATELY REFLECTED ENDOWMENT FUNDS ON ITS FORM 990. THE LAND TRUST DOES NOT HAVE ANY PERMANENTLY RESTRICTED ASSETS AND AS SUCH THE PREVIOUSLY REPORTED ENDOWMENT FUNDS HAS BEEN REMOVED. THE LAND TRUST DOES HOLD RESTRICTED INVESTMENTS AS A 3RD PARTY MANAGER THAT WILL BE SPENT ON MITIGATION EFFORTS, BUT SUCH FUNDS ARE ALSO REFLECTED AS A LIABILITY AND NOT NET ASSETS OF THE LAND TRUST. THE LAND TRUST ALSO HOLDS RESTRICTED INVESTMENTS IN A DEDICATED STEWARDSHIP ACCOUNT, WHICH ARE RESTRICTED AS TO A CERTAIN TIME AND PURPOSE HOWEVER NOT HELD FOR PERMANENT RESTRICTION IN AND ENDOWMENT OR ENDOWMENT TYPE FUND. X X 1 ALL PO BOX 56 SWAN VALLEY ID 83449 ASSIST IN RAISING FUNDS 0 38117 0 38117 38117 38117 HOLIDAY PARTY 12584 12584 1381 1835 2 6026 6026 2372 18610 18610 1381 4207 5588 13022 0 0 0 0 0 0 0 0 0 EUDORA THORPE FORMER EXECUTIVE DIRECTOR 0 38117 0 0 0 0 0 0 0 0 0 38117 0 0 X 3 30413 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY LEGAL COUNSEL AND THE EXECUTIVE DIRECTOR OF SSLT PRIOR TO SUBMISSION AND FILING OF THE 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C SSLT DEFINES WHAT A CONFLICT OF INTEREST CONSTITUTES AND REGULARLY MONITORS COMPLIANCE WITH THE POLICY BY ASKING EACH MEMBER TO DISCLOSE ON AN ANNUAL BASIS ANY RELATIONSHIPS WITH PARTICULAR ENTITIES THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IN DETERMINING COMPENSATION FOR ITS EMPLOYEES, SSLT RESEARCHES THE LAND TRUST ALLIANCE OBJECTIVE SALARY AND BENEFITS SURVEY FOR BOTH NATIONAL AND REGIONAL TRENDS AND NORMS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS.