2018-01-22T10:42:23-06:00 2017-06-30 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2016-07-01 411713652 MINNESOTA LAND TRUST MINN 6516479590 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 KRIS WILLIAM LARSON EXECUTIVE DIRECTOR 6516479590 2018-01-17 1 ASHLEY C REHN CPA P00965922 6514267000 2018-01-17 50.224.170.94 2018-01-17 10:16:08 CS P 4D66DDEE064C23A185C08F5A258D65AD1B38932C 7260EF0EF4649816ACDAE9D14906F16ED01B3C61 2016 2021-01-29 14:40:06Z KRIS WILLIAM LARSON 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 5162039 0 X WWW.MNLAND.ORG X 1991 MN THE MINNESOTA LAND TRUST PROTECTS AND RESTORES MINNESOTA'S MOST VITAL NATURAL LANDS IN ORDER TO PROVIDE WILDLIFE HABITAT, CLEAN WATER, OUTDOOR EXPERIENCES AND SCENIC BEAUTY FOR GENERATIONS TO COME. WE ACHIEVE THIS MISSION THROUGH OUR LAND CONSERVATION PROGRAM, WHICH HAS THREE ELEMENTS: LAND PROTECTION TO CONSERVE MINNESOTA'S ICONIC LANDSCAPES, PRIMARILY THROUGH CONSERVATION EASEMENTS; ECOLOGICAL RESTORATION TO IMPROVE THE STATE'S WILDLIFE HABITATS; AND PUBLIC ENGAGEMENT TO ENSURE THAT THE FUTURE GENERATIONS CAN EXPERIENCE AND SUPPORT CONSERVATION. 21 21 19 130 0 0 4178227 5006018 8706 16015 133157 104011 22756 13411 4342846 5139455 54292 55970 0 0 1277534 1373240 0 60500 283489 2933627 3101097 4265453 4590807 77393 548648 5040985 5877531 119890 139089 4921095 5738442 X THE MINNESOTA LAND TRUST PROTECTS AND RESTORES MINNESOTA'S MOST VITAL NATURAL LANDS IN ORDER TO PROVIDE WILDLIFE HABITAT, CLEAN WATER, OUTDOOR EXPERIENCES AND SCENIC BEAUTY FOR GENERATIONS TO COME. 0 0 4060681 55970 16015 SEE SCHEDULE OPROTECTION: COMPLETED 21 NEW LAND PROTECTION PROJECTS, PROTECTING 2,619 ACRES (MORE THAN 4 SQUARE MILES) AND 116,941 FEET (MORE THAN 22 MILES) OF SHORELINE. TWO OF THESE PROJECTS ESTABLISHED A NEW PUBLIC PARK IN THE CITY OF DULUTH. ENGAGEMENT: COLLABORATED WITH THE CITY OF DULUTH ON THE SUBMISSION OF AN APPLICATION REQUESTING FEDERAL DESIGNATION OF THE DULUTH WATERFRONT AS A NATIONAL WATER TRAIL; HELPED THE CITY GET THE NEW QUARRY PARK UP AND RUNNING. CONTINUED OTHER WORK ON DULUTH'S ST. LOUIS RIVER CORRIDOR RECREATION INITIATIVE WHICH INCLUDED THE DULUTH TRAVERSE, QUARRY PARK, NATIONAL WATER TRAIL AND GRAND AVENUE NORDIC CENTER.RESTORATION: 218 ACRES OF WILD RICE WERE SEEDED AND SEVERAL OTHER PROJECTS WERE ADVANCED IN THE ST. LOUIS RIVER RESTORATION INITIATIVE; IN ADDITION, 145 ACRES OF PRAIRIE AND WETLAND HABITAT RESTORATION WERE COMPLETED ON 5 PROJECTS IN WEST CENTRAL MINNESOTA. 4060681 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 9 0 1 19 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X THE ORGANIZATION 6516479590 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 SUE STEINWALL CHAIR 4.00 X X 0 0 0 LOREN HANSEN VICE-CHAIR 3.00 X X 0 0 0 BRAD WALLIN VICE-CHAIR 3.00 X X 0 0 0 PATRICK HYNES SECRETARY 3.00 X X 0 0 0 WOOD KIDNER TREASURER 3.00 X X 0 0 0 BOB BUSH BOARD MEMBER 2.00 X 0 0 0 TIM EDMAN BOARD MEMBER 3.00 X 0 0 0 NICHLAS EMMONS BOARD MEMBER 2.00 X 0 0 0 TED ERICKSON BOARD MEMBER 2.00 X 0 0 0 WOLFGAN GREINER BOARD MEMBER 2.00 X 0 0 0 JIM PAYNE BOARD MEMBER 2.00 X 0 0 0 JEFF HAYWARD BOARD MEMBER 2.00 X 0 0 0 SUSAN HEEGAARD BOARD MEMBER 2.00 X 0 0 0 DAVID KNOBLAUCH BOARD MEMBER 2.00 X 0 0 0 CAROLYN KOHRS BOARD MEMBER 3.00 X 0 0 0 ALEXIS LUDWIG-VOGEN BOARD MEMBER 3.00 X 0 0 0 WILLIE RAHR BOARD MEMBER 2.00 X 0 0 0 KELLY SCANLAN BOARD MEMBER 2.00 X 0 0 0 JAMES STARK BOARD MEMBER 2.00 X 0 0 0 FAY SIMER BOARD MEMBER 2.00 X 0 0 0 KRIS WILLIAM LARSON EXCUTIVE DIRECTOR 50.00 X 110594 0 4424 110594 0 4424 1 0 0 0 0 123698 3578090 1304230 60791 5006018 FEES FOR SERVICE 531390 12823 12823 PROPERTY CONDEMNATION 531390 3192 3192 16015 104011 104011 35995 123698 22584 13411 13411 5139455 16015 0 117422 40970 40970 15000 15000 139928 123136 8396 8396 988516 758765 114125 115626 19439 15026 2080 2333 141398 108021 20385 12992 83959 65490 9071 9398 16482 16482 2000 2000 60500 60500 12930 9698 1034 2198 642 313 33 296 116231 65267 4305 46659 24062 21093 2969 98808 74106 7905 16797 58515 53324 1426 3765 12828 4780 6856 1192 2852 2139 228 485 30883 30883 EASEMENT ACQ 2127850 2127850 PROJECT EXPENSES 560862 560862 BANK FEES 15774 15774 MEMBERSHIPS, DUES, LICE 5942 3339 356 2247 14436 11502 2329 605 4590807 4060681 246637 283489 195623 238219 44965 33977 222100 417463 458968 512292 19664 17952 373108 41543 315808 331565 3783857 4326063 5040985 5877531 119890 139089 119890 139089 X 798303 812055 3906585 4657180 216207 269207 4921095 5738442 5040985 5877531 548648 268699 0 X 0 1 X 1 0 X 2710063 2290440 3450803 4178227 5006018 17635551 2710063 2290440 3450803 4178227 5006018 17635551 17635551 59227 148493 156687 133157 104011 601575 6701 13338 18359 22756 13411 74565 18311691 291712 0.96310 0.95720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2000 0 2000 4588807 4590807 379540 94885 0 0 266903 321581 363273 379540 1331297 1996946 4003 3771 400 2000 10174 66726 80395 90818 94885 332824 499236 2000 2000 X X X 512 50227.00 0 0 3 2 1 5457.00 601666 3914189 672655 370898 307570 4650172 4067945 281685 18839 454280 3914189 4135814 322950 59300 450119 4067945 3425180 420406 495862 205634 4135814 3068696 143557 391927 179000 3425180 0.10000 0.05000 0.85000 0 0 310659 310659 62449 41543 20906 331565 X 5408154 268699 268699 5139455 0 5139455 4590807 0 4590807 0 4590807 PART II, LINE 3: PRIOR LAKE (HAFERMAN) #1998-91 - TECHNICAL AMENDMENT. CORRECTED MUTUAL MISTAKE OF LEGAL DESCRIPTION. HERITAGE FARM (HERZFELD) #1998-93A-D - MODIFICATION CONSISTENT WITH A CONSERVATION PURPOSE. AMENDED CONSERVATION EASEMENTS TO CLARIFY RIGHTS AND RESTRICTIONS FOR EACH PARCEL. RAINY LAKE (HYATT) #1997-89 - MODIFICATION CONSISTENT WITH A CONSERVATION PURPOSE. ADDED LAND TO RESOLVE A VIOLATION. UPDATED LANGUAGE. PART II, LINE 5: THE MINNESOTA LAND TRUST HAS EXTENSIVE POLICIES AND PROCEDURES COVERING ITS CONSERVATION EASEMENT STEWARDSHIP PROGRAM. THE ULTIMATE RESPONSIBILITY OF THE LAND TRUST'S CONSERVATION EASEMENT STEWARDSHIP PROGRAM IS TO PRESERVE THE CONSERVATION VALUES ASSOCIATED WITH EACH PROPERTY. THEREFORE, THE LAND TRUST IS PREPARED TO LEGALLY DEFEND AND ENFORCE ITS EASEMENTS WHEN NECESSARY. LEGAL ENFORCEMENT, HOWEVER, IS A REMEDY OF LAST RESORT. THE GOALS OF THE LAND TRUST'S EASEMENT STEWARDSHIP PROGRAM INCLUDE ENCOURAGING VOLUNTARY COMPLIANCE WHENEVER POSSIBLE, ESTABLISHING AND MAINTAINING GOOD RELATIONSHIPS WITH LANDOWNERS AND THE COMMUNITIES IN WHICH OUR EASEMENTS ARE LOCATED, DOCUMENTING THE CONDITION OF LANDS PROTECTED BY EACH EASEMENT AT THE TIME THE EASEMENT IS COMPLETED AND MONITORING THAT CONDITION OVER TIME, MAINTAINING ACCURATE RECORDS AND BEING EFFICIENT AND EFFECTIVE WITH THE USE OF FUNDS IN SUPPORTING STEWARDSHIP ACTIVITIES. COMPONENTS OF THE STEWARDSHIP PROGRAM INCLUDE: CREATING AN APPROPRIATE BASELINE PROPERTY REPORT, EASEMENT ADMINISTRATION, MONITORING, LANDOWNER RELATIONS, COMMUNITY RELATIONS AND EASEMENT ENFORCEMENT AND DEFENSE. THE LAND TRUST HAS SPECIFIC POLICIES AND PROCEDURES FOR EACH OF THESE COMPONENTS. AS ONE OF THE FIRST NATIONALLY ACCREDITED LAND TRUSTS IN THE COUNTRY, THESE POLICIES AND PROCEDURES AND THEIR IMPLEMENTATION BY THE LAND TRUST HAVE PASSED LAND TRUST ACCREDITATION COMMISSION SCRUTINY. ALL CONSERVATION EASEMENTS ACCEPTED BY THE MINNESOTA LAND TRUST GRANT TO THE LAND TRUST EXPANSIVE RIGHTS TO ENTER, MONITOR AND INSPECT THE PROPERTY. ALL EASEMENTS ALSO PROVIDE COMPREHENSIVE ENFORCEMENT RIGHTS AND REMEDIES FOR THE LAND TRUST IN THE EVENT OF A VIOLATION AND DETAIL THE LIMITED CIRCUMSTANCES UNDER WHICH THE CONSERVATION EASEMENT COULD BE MODIFIED OR TERMINATED. PART II, LINE 9: CONSERVATION EASEMENTS ACCEPTED OR PURCHASED BY THE LAND TRUST ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THE LAND TRUST DOES NOT HAVE FEE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED. PART V, LINE 4: THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE LONG-TERM OPERATING SUPPORT FOR THE MINNESOTA LAND TRUST. PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE LAND TRUST HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. 1 NORTH AMERICA - CANADA AND MEXICO, NOT US 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION LAND CONSERVATION 15000 0 0 0 0 0 0 15000 0 15000 NORTH AMERICA - CANADA AND MEXICO, NOT US LAND CONSERVATION 15000 CHECK 1 0 0 0 0 0 0 PART I, LINE 2: THE LAND TRUST MONITORS THE EXPENSES GRANTED FROM ITS RAINY LAKE FUND VIA SEVERAL MECHANISMS, INCLUDING ANNUAL IN-PERSON MEETINGS AND WRITTEN REPORTS FROM ENTITIES RECEIVING THE FUNDS. X X X 1 CROWLEY WHITE HELMER & SEVIG INC 1619 DAYTON AVENUE SUITE 106 SAINT PAUL MN 55104 CAPITAL CAMPAIGN CONSULTING 0 605297 60500 544797 605297 60500 544797 MN DINNER AND AUCTION 159693 123698 35995 5011 7172 10401 159693 123698 35995 5011 7172 10401 22584 13411 1 IOWA NATURAL HERITAGE FOUNDATION 505 5TH AVENUE DES MOINES IA 50309 421127544 501(C)(3) 7500 RESILIENT RIVERS PROJECT PLANNING AND WETLAND RESTORATION BMP REPORT NATURAL LAND INSTITUTE 320 SOUTH THIRD STREET ROCKFORD IL 61104 362478025 501(C)(3) 11400 RESILIENT RIVERS FRAMEWORK PLAN LAND TRUST ALLIANCE 1250 H STREET NW SUITE 600 WASHINGTON DC 20005 042751357 501(C)(3) 10000 SUPPORT 2017 RALLY JO DAVIESS CONSERVATION FUND 126 N MAIN STREET PO BOX 216 ELIZABETH IL 61028 363913497 501(C)(3) 5000 CONSERVATION 4 PART I, LINE 2: THE GRANTS WERE AWARDED ON A REIMBURSEMENT BASIS; ALL WORK WAS COMPLETED AND DELIVERABLES WERE RECEIVED BEFORE ANY PAYMENT WAS MADE. X 24 12390 WINNING BID AMOUNTS X 12 48401 SELLING PRICE X 11 0 N/A 9 0 1 1 PART I, COLUMN (B): AMOUNTS IN COLUMN B ARE THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: WE USE A BROKER TO HANDLE SALES OF STOCK; IN THE PAST WE HAVE USED REALTORS TO SELL PROPERTIES THAT WE HELD IN FEE. PART I, LINE 33: CONSERVATION EASEMENTS ACCEPTED BY THE MINNESOTA LAND TRUST ARE NOT RECORDED AS ASSETS OR REVENUE BECAUSE THE LAND TRUST DOES NOT HAVE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS FOR THE LAND TRUST. AMOUNTS REPORTED ON SCHEDULE M ARE FOR THOSE CASES WHERE THE LAND TRUST RECEIVES DONATED PROPERTY IN ITS NAME. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF THE FIVE OFFICERS OF THE ORGANIZATION AND THE CHAIRS OF THE THREE OTHER STANDING COMMITTEES. ALL THE MEMBERS OF THE COMMITTEE ARE ON THE FULL BOARD OF DIRECTORS. THE COMMITTEE IS AUTHORIZED TO ACT ON BEHALF THE BOARD, BUT THIS ROLE IS LIMITED TO URGENT ACTION WHICH NEEDS TO BE TAKEN ON BEHALF OF THE ORGANIZATION IN BETWEEN THE BI-MONTHLY BOARD MEETINGS. ANY ACTION TAKEN IS REVIEWED AT THE NEXT MEETING OF THE FULL BOARD OF DIRECTORS AND THE FULL BOARD IS NOTIFIED IN ADVANCE OF ALL MEETINGS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE MANAGER, EXECUTIVE DIRECTOR AND THE TREASURER OF THE BOARD OF DIRECTORS REVIEW THE DRAFT OF THE FORM 990. THE FORM 990 IS ALSO REVIEWED BY THE ENTIRE FINANCE COMMITTEE AND/OR THE EXECUTIVE COMMITTEE. AT THE EXECUTIVE DIRECTOR'S DISCRETION, ANY QUESTIONS OR CONCERNS MAY ALSO BE REVIEWED WITH OUTSIDE LEGAL COUNSEL. ANY REQUESTED OR REQUIRED CHANGES ARE THEN DISCUSSED WITH THE TAX PREPARER AND A DRAFT 990 IS REVIEWED BY THE FINANCE COMMITTEE. A COPY OF THE FINAL FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND COMMENT. PRIOR TO FILING, THE FULL BOARD OF DIRECTORS VOTES TO ACCEPT THE FORM 990 AND RELATED DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO ANNUALLY ASKING ALL BOARD MEMBERS AND STAFF TO DISCLOSE POTENTIAL CONFLICTS IN WRITING, ALL MAJOR ORGANIZATIONAL TRANSACTIONS ARE EVALUATED WITH RESPECT TO POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR AND/OR THE CHAIR OF THE BOARD ARE INVOLVED IN EVALUATING PROSPECTIVE POTENTIAL CONFLICTS AND DOCUMENTING DECISIONS. RECORDS ARE KEPT OF ALL POTENTIAL CONFLICTS AND RELATED DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ALSO SERVES AS THE PERSONNEL COMMITTEE OF THE BOARD WITH SPECIFIC RESPONSIBILITY TO EVALUATE THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND SET COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE REVIEWS AVAILABLE DATA REGARDING COMPENSATION OF SIMILAR POSITIONS IN SIMILAR SITUATIONS AND SETS COMPENSATION ACCORDINGLY. ALL OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE INDEPENDENT. DECISIONS OF THE EXECUTIVE COMMITTEE ARE DOCUMENTED IN THE MINUTES AND/OR IN THE PERSONNEL FILE OF THE EXECUTIVE DIRECTOR AS APPROPRIATE. DECISIONS REGARDING THE EXECUTIVE DIRECTOR COMPENSATION ARE ALSO REVIEWED BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MINNESOTA LAND TRUST WEB SITE AND ON FILE WITH THE MINNESOTA ATTORNEY GENERAL'S OFFICE. COPIES ARE ALSO AVAILABLE FROM THE LAND TRUST UPON REQUEST. AN ANNUAL REPORT SUMMARIZING AUDITED FINANCIAL INFORMATION AND PROGRAM INFORMATION IS ALSO PREPARED ANNUALLY. IT IS WIDELY DISTRIBUTED TO DONORS AND OTHER INTERESTED PARTIES AND IS AVAILABLE ON THE MINNESOTA LAND TRUST WEB SITE. COPIES OF OTHER GOVERNANCE DOCUMENTS AND LAND TRUST POLICIES ARE MADE AVAILABLE ON A CASE BY CASE BASIS AS REQUESTED. IN PRACTICE, REQUESTS HAVE BEEN VERY RARE. PART I,LINE 5 & PART V, LINE 2A THE MINNESOTA LAND TRUST USES THE SERVICES OF OASIS DEG (FORMERLY DOHERTY EMPLOYER SERVICES), A PROFESSIONAL EMPLOYER ORGANIZATION, TO PROVIDE THE ORGANIZATION WITH HUMAN RESOURCES SERVICES INCLUDING PAYROLL PROCESSING AND BENEFITS MANAGEMENT. ALL MINNESOTA LAND TRUST EMPLOYEES ARE CO-EMPLOYED BY DOHERTY. HOWEVER, DOHERTY IS SOLELY RESPONSIBLE FOR COMPLYING WITH ALL INCOME AND SOCIAL SECURITY TAX LAWS AND REGULATIONS RELATED TO OUR EMPLOYEES, INCLUDING COMPLETING ALL REQUIRED TAX FILINGS SUCH AS IRS FORMS W2S AND W3S.