2020-11-16T11:32:29-06:00 2019-12-31 851194366 JACOB W STYER CPA PLLC PO BOX 1091 SANDPOINT ID 83864 990 2019-01-01 470898549 KANIKSU LAND TRUST INC KANI 2082639471 PO BOX 2123 SANDPOINT ID 83864 JAMES ZUBERBUHLER PRESIDENT 2082639471 2020-11-10 true JACOB W STYER CPAPFS P01811549 8289898095 2020-11-15 52.37.240.203 2020-11-16 11:32:29 CS P 898C1895B8F201315E3AD013D20E33E4FB790411 B463E1B90CBD50B9602B3211E5BCCC47D46430A4 2019 2021-01-29 14:40:06Z JAMES ZUBERBUHLER PO BOX 2123 SANDPOINT ID 83864 703983 false X WWW.KANIKSULANDTRUST.ORG X KANIKSU LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION THAT PROMOTES HEALTHY LANDS AND HEALTHY COMMUNITIES WITH THE UNDERSTANDING THAT THE TWO ARE INEXTRICABLY LINKED. WE FACILITATE VOLUNTARY LAND CONSERVATION BY WORKING WITH LANDOWNERS TO KEEP IMPORTANT LANDS INTACT. WE ALSO ENGAGE OUR COMMUNITY WITH LAND IN ORDER TO OVERCOME CHALLENGES RELATED TO HEALTH AND EDUCATION, AND TO ENCOURAGE AN ETHIC OF LONG-TERM STEWARDSHIP. 8 8 12 150 0 1491174 553055 11338 16750 8861 21007 13947 13000 1525320 603812 0 0 221715 192890 21050 0 22246 128756 203539 371521 396429 1153799 207383 3830437 4037464 2596 2240 3827841 4035224 X KANIKSU LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION THAT PROMOTES HEALTHY LANDS AND HEALTHY COMMUNITIES WITH THE UNDERSTANDING THAT THE TWO ARE INEXTRICABLY LINKED. WE FACILITATE VOLUNTARY LAND CONSERVATION BY WORKING WITH LANDOWNERS TO KEEP IMPORTANT LANDS INTACT. WE ALSO ENGAGE OUR COMMUNITY WITH LAND IN ORDER TO OVERCOME CHALLENGES RELATED TO HEALTH AND EDUCATION, AND TO ENCOURAGE AN ETHIC OF LONG-TERM STEWARDSHIP. false false 338715 KLT WORKS WITH NUMEROUS LANDOWNERS TO FIND CONSERVATION OPPORTUNITIES THAT PERMANENTLY PROTECT THEIR LAND FROM FUTURE DEVELOPMENT, THUS ENSURING THAT IMPORTANT WILDLIFE HABITAT, PRODUCTIVE RANCHLAND, TIMBERLAND AND SIGNIFICANT SCENIC PROPERTIES ARE LEFT UNDISTURBED. KLT OFFERS COUNTLESS NATURE-BASED EDUCATION OPPORTUNITIES IN SCHOOLS WITHIN OUR SERVICE AREA. THIS INCLUDES IN-SCHOOL, AFTER SCHOOL AND SUMMER BREAK CLASSES AND CAMPS FOR K-12 STUDENTS. FINALLY, WE FOCUS ON PROJECTS AND PARTNERSHIPS THAT SUPPORT ACCESS AND RECREATION OPPORTUNITIES FOR OUR COMMUNITIES IN WHICH WE WORK. THIS WORK ALLOWS US TO CONNECT PEOPLE WITH OUR VAST NATURAL RESOURCES HELPING INSTILL A DEEP VALUE IN OUR REGIONAL LANDSCAPE. 338715 true true false false false false true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false true true false false false false false false false true 17 0 false 12 true false false 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 KATHY COUSINS DIRECTOR X 0 0 0 ALLEN DELANEY 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 12194 540861 391730 553055 PROGRAM REVENUE 541700 16750 16750 16750 23863 23863 97315 100171 -2856 -2856 -2856 OTHER INCOME 13000 13000 13000 603812 26894 23863 X 173413 138731 17341 17341 4990 3992 499 499 14487 11589 1449 1449 19342 19342 1552 1552 6348 6348 81438 81438 2895 2895 25486 21663 2549 1274 378 321 38 19 16656 14158 1666 832 10227 8182 1534 511 3556 3556 5668 4818 567 283 REPAIRS AND MAINTENANCE 17093 15384 1709 LICENSE PERMITS AND FEES 5680 4544 1136 DUES AND SUBSCRIPTIONS 5561 5005 556 EDUCATION AND TRAINING 897 897 762 648 76 38 396429 338715 35468 22246 50102 15256 1429548 362567 649738 99064 529907 415524 3144622 3556 970724 3141066 200418 3987 3830437 4037464 1004 2596 1236 2596 2240 X 1546768 3839146 2281073 196078 3827841 4035224 3830437 4037464 207383 X false false false X 585407 482843 440771 1491174 553055 3553250 585407 482843 440771 1491174 553055 3553250 198174 3355076 412 502 602 8861 23863 34240 3514 10090 20591 1731 13000 48926 3636416 80545 0.92260 0.91560 X PART II, LINE 10 FUNDRAISING AND OTHER INCOME 48,926 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 21 2868.00 2 true 96.00 3100 20000 35 35 20000 20000 22 22 20000 20000 11 11 20000 20000 11 11 20000 20000 11 11 20000 1.00000 false false 2773207 2773207 371415 3556 367859 3141066 CREDIT CARDS PAYABLE 1222 SALES TAX PAYABLE 14 1236 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 IMPLANTATION 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 ON THE 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 LAND OWNER 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. X 1 99630 FAIR MARKET VALUE X 2 NOT DETERMINED X 1 244000 COMPARABLE VALUE X GOODS, SERVICES 12 48100 COMPARABLE VALUE false true false FORM 990 - ORGANIZATION'S MISSION KANIKSU LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION THAT PROMOTES HEALTHY LANDS AND HEALTHY COMMUNITIES WITH THE UNDERSTANDING THAT THE TWO ARE INEXTRICABLY LINKED. WE FACILITATE VOLUNTARY LAND CONSERVATION BY WORKING WITH LANDOWNERS TO KEEP IMPORTANT LANDS INTACT. WE ALSO ENGAGE OUR COMMUNITY WITH LAND IN ORDER TO OVERCOME CHALLENGES RELATED TO HEALTH AND EDUCATION, AND TO ENCOURAGE AN ETHIC OF LONG-TERM STEWARDSHIP. 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 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 44,741 0 0 IN-KIND SERVICES 36,697 0 0 TOTAL 81,438 0 0