2021-11-15T10:18:34-06:00 2020-12-31 810385940 ANDERSON ZURMUEHLEN & CO PC PO BOX 1040 HELENA MT 596241040 990 2020-01-01 810506868 PRICKLY PEAR LAND TRUST PRIC 4064420490 PO BOX 892 HELENA MT 59624 PAULA JACQUES TREASURER 4064420490 2021-10-29 1 PAULA JACQUES 999009999 SUZANNE M SEVERIN CPA P00254608 4064421040 2021-10-29 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PAULA JACQUES PO BOX 892 HELENA MT 59624 3692010 0 X WWW.PRICKLYPEARLT.ORG X 1996 MT TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 15 15 13 37 0 0 3049284 3413096 25605 29828 14619 34453 96732 52838 3186240 3530215 0 0 0 0 445396 501077 0 0 37243 2150324 1969268 2595720 2470345 590520 1059870 4340369 6639040 231327 1447767 4109042 5191273 TO INSPIRE CONNECTIONS TO THE LANDSCAPES, WATER, WILDLIFE, RECREATION AND AGRICULTURAL HERITAGE OF WEST-CENTRAL MONTANA THROUGH CONSERVATION, NOW AND FOR FUTURE GENERATIONS. 0 0 2143902 31425 CONSERVATION LAND AND EASEMENT ACQUISTION & MONITORING - PLANNING & ACQUISITION OF EASEMENTS TO PERMANENTLY PROTECT CONSERVATION VALUES OF SPECIFIC LAND PARCELS. IT INCLUDES PPLT'S PROGRAM TO WORK WITH PRIVATE LANDOWNERS WHO WISH TO PRESERVE THE OPEN SPACE VALUES OF THEIR LAND THROUGH APPLYING CONSERVATION EASEMENTS. DURING 2020, PPLT WORKED TO DEVELOP LAND PREVIOUSLY ACQUIRED THROUGH ITS PEAKS TO CREEKS INITIATIVE, INCLUDING PLANNING FOR RESTORATION AND DEVELOPMENT OF SEVEN MILE AND TEN MILE CREEK PARCELS. PPLT CONTINUED MONITORING ITS 20 EASEMENTS ENCOMPASSING 7,238 ACRES. 195020 0 MONTANA ASSOCIATION OF LAND TRUSTS IS A PROGRAM SPONSORED BY PPLT IN CONJUNCTION WITH OTHER MONTANA LAND TRUSTS TO SUPPORT LAND CONSERVATION ACTIVITY IN MONTANA AND EDUCATE THE PUBLIC IN THESE EFFORTS. MALT ACTIVITY INCLUDED ADVOCACY FOR MONTANA LAND TRUSTS AND EDUCATIONAL CONFERENCES. 37954 29828 TRAILS PROGRAM - PLAN DEVELOPMENT, CONSTRUCTION & MAINTENANCE, CONDUCTED WITH ASSISTANCE OF APPROXIMATELY 575 VOLUNTEERS DONATING 2,203 SERVICE HOURS. PROGRAM REVENUE IS DERIVED FROM A CONTRACT WITH THE CITY OF HELENA FOR TRAIL DEVELOPMENT & MAINTENANCE. 2376876 1 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 17 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 X MARY HOLLOW EXECUTIVE DIRECTOR 4064420490 PO BOX 892 HELENA MT 59624 DAWN NORTH DIRECTOR 1.00 X 0 0 0 DENNIS MILBURN DIRECTOR 1.00 X 0 0 0 ERIN WOODROW DIRECTOR 1.00 X 0 0 0 JIM UTTERBACK DIRECTOR 1.00 X 0 0 0 JOHN BEAVER PRESIDENT 8.00 X X 0 0 0 LEROY SCHRAMM VICE PRESIDENT 2.00 X X 0 0 0 PAULA JACQUES TREASURER 4.00 X X 0 0 0 SARAH JAEGER DIRECTOR 1.00 X 0 0 0 TYRELL HIBBARD DIRECTOR 1.00 X 0 0 0 JEANNIE ETCHART DIRECTOR 1.00 X 0 0 0 ED SANTOS DIRECTOR 1.00 X 0 0 0 ELIZA FRAZER SECRETARY 4.00 X X 0 0 0 JOHN DORAN DIRECTOR 1.00 X 0 0 0 BILL SHROPSHIRE DIRECTOR 1.00 X 0 0 0 JOHN TIETZ DIRECTOR 1.00 X 0 0 0 MARY HOLLOW EXECUTIVE DIRECTOR 40.00 X 100962 0 6080 100962 0 6080 1 0 0 0 0 6722 201837 49597 708903 2446037 745750 3413096 TRAILS CONTRACT 811000 29828 29828 29828 12351 12351 166993 144891 22102 22102 22102 30588 49597 13016 17572 17572 7729 3888 3841 3841 INSURANCE PROCEEDS 900099 29672 29672 MISCELLANEOUS 900099 1753 1753 31425 3530215 61253 0 55866 107044 98480 6423 2141 324249 307689 11490 5070 5040 4793 170 77 32184 30410 1252 522 32560 30673 1344 543 21743 17277 4466 39167 11849 9898 17420 27355 13482 13264 609 2263 838 1425 8555 8042 171 342 LAND & EASEMENT ACQUISI 1605382 1605382 PROGRAM COSTS 207696 207696 MISCELLANEOUS 38560 22143 10364 6053 EVENT EXPENSE 16426 16001 425 2121 2121 2470345 2376876 56226 37243 815854 1109804 376638 36529 109444 32942 1812 4946 1058 680910 36174 1691 644736 550017 2250433 2521752 2521753 4340369 6639040 80237 95776 151090 1351991 231327 1447767 X 3943365 5095192 165677 96081 4109042 5191273 4340369 6639040 1059870 20150 16896 -14685 0 X X 0 1 X 1 1 1 X 4753900 984286 1062734 3043499 3482692 13327111 4753900 984286 1062734 3043499 3482692 13327111 13327111 3328 24405 12584 14619 12351 67287 2555 42340 2353 2324 31425 80997 13475395 763210 0.98900 0.98970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENTS/OTHER - 2016 AMOUNT: $ 2,555. 2017 AMOUNT: $ 13,340. 2018 AMOUNT: $ 2,353. 2019 AMOUNT: $ 2,324. 2020 AMOUNT: $ 1,753. INSURANCE PROCEEDS - 2017 AMOUNT: $ 29,000. 2020 AMOUNT: $ 29,672. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2433102 2433102 271655 67914 0 0 184990 150619 275554 271655 882818 1324227 10319 0 10319 46248 37655 68889 67914 220706 331059 2684 0 2684 X X X 21 10347.00 1 1 1 20.00 6870 0 0 470464 32000 36522 129950 409036 405126 75290 5573 4379 470464 127311 307836 -23379 5081 1561 405126 112754 11942 7592 3727 1250 127311 81940 34653 1002 3727 1114 112754 1.00000 0 0 650000 8125 641875 19372 16511 2861 11538 11538 0 644736 CONSERVATION LAND 2521753 2521753 X 3385898 20150 16896 16904 53950 3331948 198267 198267 3530215 2309126 33800 33800 2275326 195019 195019 2470345 PART II, LINE 5: EASEMENTS ARE MONITORED ANNUALLY. COSTS OF THIS EFFORT ARE FUNDED THROUGH PPLT'S STEWARDSHIP POLICY, REQUIRING CONSERVATION EASEMENT DONORS TO CONTRIBUTE TO PPLT'S STEWARDSHIP FUND TO SUPPORT FUTURE MONITORING AND ENFORCEMENT. PPLT ALSO PARTICATES IN AN INSURANCE PROGRAM SPONSORED BY THE LAND TRUST ALLIANCE TO ENABLE ITSELF TO RESPOND TO CHALLENGES BROUGHT AGAINST IT. PPLT MAINTAINS AN ADDITIONAL ACCOUNT WITH FUNDS RESERVED FOR THIS PURPOSE. THE 2020 BALANCE WAS $83,990. PART II, LINE 9: CONTRIBUTED EASEMENTS ARE REPORTED AT FAIR VALUE BASED ON A QUALIFIED APPRAISAL, LESS ANY CASH SETTLEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PURCHASED EASEMENTS ARE REPORTED AT FAIR VALUE INCLUDING ANY CONTRIBUTION ELEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PART V, LINE 4: THE MCF ENDOWMENT FUND INCLUDED IN THE BEGINNING BALANCE IS NOT INCLUDED IN PPLT'S FINANCIAL STATEMENTS. THIS BALANCE WILL NOT BE REPORTED GOING FORWARD SINCE PPLT ONLY REPORTS DISTRIBUTIONS RECEIVED FROM THAT FUND. THE BOARD DESIGNATED FUNDS ARE HELD FOR POTENTIAL FUTURE DEFENSE OF ITS CONSERVATION EASEMENTS, CORRIDOR OF DISCOVERY PROJET, CONSERVATION LAND ACQUISITION AND STEWARDSHIP OF LAND UNDER ITS CONSERVATION EASEMENTS. PART X, LINE 2: THE FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE REGARDING A FIN 48 STATEMENT OF UNCERTAIN TAX POSITIONS. PPLT OPERATES UNDER THE INTERNAL REVENUE SECTION 501(C)(3) AS A NON-PROFIT ORGANIZATION AND. THEREFORE, IS EXEMPT FROM INCOME TAXES UNLESS TAXABLE INCOME WOULD RESULT FROM BUSINESS OPERATIONS NOT DIRECTLY RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. PPLT IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED FROM EVENT PROCEEDS 13,016. COGS NETTED FROM SALES 3,888. PART XI, LINE 4B - OTHER ADJUSTMENTS: MALT REVENUE NOT CONSOLIDATED FOR GAAP FINANCIAL STATEMENTS 198,267. COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES NETTED WITH EVENT PROCEEDS 13,016. IN KIND SERVICES 16,896. COST OF GOODS SOLD NETTED TO REVENUE 3,888. PART XII, LINE 4B - OTHER ADJUSTMENTS: MALT EXPENSES NOT CONSOLIDATED FOR GAAP FINANCIAL STATEMENTS 195,020. ROUNDING -1. DON'T FENCE ME IN TRAIL RUN 80185 49597 30588 107 12909 80185 49597 30588 107 12909 13016 17572 X 1 518000 APPRAISAL X 1 50000 APPRAISAL X 1 177750 APPRAISAL X 322 ACRES 1 0 0 0 0 PART I, LINE 33: PPLT HAS BEEN A PARTICIPANT IN A DECADE-LONG COMMUNITY-WIDE EFFORT TO DEVELOP AND IMPLEMENT A RESTORATION PLAN FOR LAND BORDERING PRICKLY PEAR CREEK AND THE FORMER ASARCO SMELTER SITE IN EAST HELENA. IN DECEMBER 2020, THE MONTANA ENVIRONMENTAL TRUST GROUP (METG), THE ENTITY RESPONSIBLE FOR MANAGING THE ENVIRONMENTAL CLEANUP, TRANSFERRED 322 ACRES TO PPLT TO DEVELOP AND MAINTAIN COMMUNITY OPEN SPACE AND TRAILS, WITH THE PARTICIPATION OF THE MONTANA NATURAL RESOURCE DAMAGE PROGRAM (NRDP). THE LAND TRANSFERRED INCLUDED AN 80 ACRE PARCEL ADJACENT TO THE NEW EAST HELENA HIGH SCHOOL, ALSO TO BE DEVELOPED AS TRAILS UPON COMPLETION OF THE REMAINING REMEDIATION WORK BY METG AND HABITAT RESTORATION BY THE U.S. FISH AND WILDLIFE SERVICE. WHILE THE LAND TRANSFERRED TO AND HELD BY PPLT IS SIGNIFICANT, A VALUATION IS NOT REFLECTED IN THE FINANCIAL STATEMENTS DUE TO ITS UNIQUE CHARACTERISTICS, LACK OF COMPARABLE PROPERTY UPON WHICH TO BASE A VALUE, AND LIMITED USE. A $1 REFERENCE IS NOTED WHERE APPLICABLE TO PPLT'S ACQUISITION AND HOLDING OF THE PROPERTY. PPLT INTENDS TO TRANSFER THE PROPERTY TO ANOTHER PUBLIC ENTITY AFTER ITS DEVELOPMENT AS OPEN SPACE AND TRAILS, ENSURING ITS PERMANENT PROTECTION. FORM 990, PART VI, SECTION A, LINE 6 THE BYLAWS PROVIDE FOR MEMBERSHIP IN THE ORGANIZATION IN CLASSES OR OTHER ARRANGEMENT SPECIFIED BY THE GOVERNING BODY, BUT DO NOT CREATE A MEMBERSHIP ORGANIZATION UNDER MONTANA LAW. THE BYLAWS PROVIDE FOR AN ANNUAL INFORMATIONAL MEMBERSHIP MEETING AT THE DISCRETION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES PERFORM INITIAL REVIEW AND PROPOSE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, WHICH HAS DECISION-MAKING AUTHORITY FOR THE ORGANIZATION. THIS PROCESS IS DOCUMENTED IN MINUTES OF THE ORGANIZATION ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. BOARD MEMBERS RECEIVE TRAINING IN THIS AND OTHER POLICIES AND CONFLICTS ARE DISCLOSED IF THEY ARISE. BOARD MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING ON MATTERS IN WHICH A CONFLICT EXISTS. POTENTIAL CONFLICTS IDENTIFIED ARE EVALUATED TO DETERMINE WHETHER A CONFLICT EXISTS UNDER THE ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD PERIODICALLY REVIEWS SALARY SURVEY INFORMATION OBTAINED FROM SIMILAR SMALL LAND TRUSTS AS PART OF THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PART XII FINANCIAL STATEMENTS AND REPORTING; LINE 2C; THERE HAVE BEEN NO CHANGES TO THE AUDIT COMMITTEE'S OVERSIGHT OR SELECTION PROCESS.