2016-01-26T11:16:25-06:00 2015-06-30 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2014-07-01 411713652 MINNESOTA LAND TRUST MINN 6516479590 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 KRIS WILLIAM LARSON EXECUTIVE DIRECTOR 6516479590 2016-01-25 1 ASHLEY C REHN CPA P00965922 6514267000 2016-01-25 2014 2016-04-25 22:37:26Z KRIS WILLIAM LARSON 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 3854243 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 EASEMENT; ECOLOGICAL RESTORATION TO IMPROVE THE STATE'S WILDLIFE HABITATS; AND PUBLIC ENGAGEMENT TO ENSURE THAT THE FUTURE GENERATIONS CAN EXPERIENCE AND SUPPORT CONSERVATION. 20 20 21 120 0 0 2290440 3450803 30859 218238 148493 156687 13338 18359 2483130 3844087 18250 35314 0 0 904530 1075401 0 0 224892 1415289 2320903 2338069 3431618 145061 412469 4729993 5048086 88907 92065 4641086 4956021 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. 1 0 3035288 35314 218238 SEE SCHEDULE OPROTECTED 2,238 ACRES OF SIGNIFICANT NATURAL AND SCENIC LAND AND 56,586 FEET OF FRAGILE SHORELINE BY COMPLETING 16 NEW LAND PROTECTION PROJECTS THIS PAST FISCAL YEAR WHILE MANAGING, MONITORING AND ENFORCING ALL PREVIOUSLY COMPLETED EASEMENTS. THIS BRINGS THE TOTAL NUMBER OF LAND PROTECTION PROJECTS COMPLETED BY THE LAND TRUST TO 492, PROTECTING 46,628 ACRES OF SIGNIFICANT LAND AND 1,024,925 FEET OF SHORELINE. THESE PROJECTS ARE INCREASINGLY FOCUSED ON SPECIFIC LANDSCAPES IN MINNESOTA SELECTED BY THE LAND TRUST BECAUSE THEY BEST REPRESENT MINNESOTA'S CHERISHED NATURAL AREAS. WE ALSO ADVANCED THE ST. LOUIS RIVER RESTORATION INITIATIVE BY COMPLETING THE RADIO TOWER BAY RESTORATION, ADVANCING THE CHAMBERS GROVE RESTORATION AND WILD RICE RESTORATION, AND HELPING TO HOST TOURS AND OTHER OUTREACH. FINALLY, WE MADE SIGNIFICANT PROGRESS IN THE OUTDOOR RECREATION PROJECT BY HELPING THE CITY IDENTIFY AND FUND KEY PROJECTS SUCH AS THE QUARRY PARK ICE CLIMBING VENUE, SUPERIOR HIKING TRAIL SPURS, NATIONAL WATER TRAIL DESIGNATION ON THE ST. LOUIS RIVER, SPIRIT MOUNTAIN XC SKIING VENUE AND MORE. WE ALSO HELPED THE CITY ACQUIRE SEVERAL KEY PARCELS NECESSARY FOR ITS OUTDOOR INFRASTRUCTURE. 3035288 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 8 0 1 21 1 0 0 0 0 0 1 1 1 1 0 0 0 X 20 20 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 JOHN SHARDLOW CHAIR 1.00 X X 0 0 0 SUE STEINWALL VICE-CHAIR 1.00 X X 0 0 0 KURT APFELBACHER BOARD MEMBER 1.00 X 0 0 0 BRAD FULLER BOARD MEMBER 1.00 X 0 0 0 NICK EMMONS BOARD MEMBER 1.00 X 0 0 0 DUNN YOSHITANI BOARD MEMBER 1.00 X 0 0 0 KELLY SCANLAN VICE-CHAIR 1.00 X X 0 0 0 PATRICK HYNES BOARD MEMBER 1.00 X 0 0 0 BRENT FRAZIER BOARD MEMBER 1.00 X 0 0 0 SUSAN HEEGAARD BOARD MEMBER 1.00 X 0 0 0 TIM EDMAN SECRETARY 1.00 X X 0 0 0 WILLIE RAHR BOARD MEMBER 1.00 X 0 0 0 LOREN HANSEN BOARD MEMBER 1.00 X 0 0 0 CAROLYN KOHRS BOARD MEMBER 1.00 X 0 0 0 PEGGY ADELMANN TREASURER 1.00 X X 0 0 0 BOB BUSH BOARD MEMBER 1.00 X 0 0 0 WOOD KIDNER BOARD MEMBER 1.00 X 0 0 0 BRAD WALLIN BOARD MEMBER 1.00 X 0 0 0 HAMLIN METZGER BOARD MEMBER 1.00 X 0 0 0 JIM STARK BOARD MEMBER 1.00 X 0 0 0 KRIS LARSON EXECUTIVE DIRECTOR 50.00 X X 104988 0 2100 104988 0 2100 1 0 0 0 CARDNOJF NEW PO BOX 123422 DALLAS TX 753123422 ENGINEERING INSPECTION, CONSULTATION & O 170845 1 70038 2326487 1054278 38534 3450803 PROPERTY CONDEMNATION 531390 210000 210000 FEES FOR SERVICE 531390 8238 8238 218238 156687 156687 28515 70038 10156 18359 18359 3844087 218238 0 175046 20314 20314 15000 15000 107088 94238 5354 7496 799835 572882 87093 139860 9479 6135 1199 2145 90797 71596 7883 11318 68202 49974 6979 11249 16050 16050 2500 2500 15986 11989 1279 2718 2181 458 49 1674 113829 81945 6564 25320 84382 65192 6141 13049 64148 56813 1726 5609 10578 3500 4817 2261 1846 1384 148 314 7758 7758 EASEMENT ACQ 1486025 1486025 PROJECT EXPENSES 490700 490700 MEMBERSHIPS, DUES, LICE 6276 4773 296 1207 18644 2370 15602 672 3431618 3035288 171438 224892 90784 131611 15680 44963 255100 217600 210305 264031 11434 19167 234943 62993 10867 171950 4135823 4198764 4729993 5048086 88907 92065 88907 92065 X 1199986 1092463 3224893 3647351 216207 216207 4641086 4956021 4729993 5048086 412469 -97534 0 X 0 1 X 1 0 X 2601671 1457460 2710063 2290440 3450803 12510437 2601671 1457460 2710063 2290440 3450803 12510437 75694 12434743 49779 71053 59227 148493 156687 485239 6701 13338 18359 38398 13034074 414019 0.95400 0.94490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3771 3771 3427847 3431618 321581 80395 0 0 237676 290025 266903 321581 1116185 1674278 963 6918 4003 3771 15655 59419 72506 66726 80395 279046 418569 X X X 492 46628.00 6 2 1 1972.00 437000 4135814 322950 59300 450119 4067945 3425180 420406 495862 205634 4135814 3068696 143557 391927 179000 3425180 3117814 161348 -69514 140952 3068696 2512834 333581 400999 129600 3117814 0.20000 0.05000 0.75000 0 0 170029 170029 64914 62993 1921 171950 X 3746553 -97534 -97534 3844087 0 3844087 3431618 0 3431618 0 3431618 PART II, LINE 3: BASS LAKE (WEICK) - TECHNICAL. CORRECTED THE LEGAL DESCRIPTION. BRULE RIVER (ANDERSON NORTH SHORE TRUST) - TECHNICAL. ADDED LAND. CORRECTED LEGAL DESCRIPTION. JIRELE FARM (JIRELE) - TECHNICAL. ADDED LAND. CORRECTED LEGAL DESCRIPTION. LAKE MARIA STATE PARK (SCRIVEN) - AMENDMENT CONSISTENT WITH CONSERVATION PURPOSE. EXEMPTED THE STATE OF MINNESOTA FROM THE INDEMNIFICATION PROVISION OF THE EASEMENT, ALLOWING THE STATE TO PURCHASE FEE TITLE TO A PORTION OF THE PROPERTY. ROBERD'S LAKE (HUSTON) - AMENDMENT CONSISTENT WITH CONSERVATION PURPOSE. CLARIFIED EASEMENT TERMS. SOUTH OAKS (LAWRENCE CONSTRUCTION CO.) - CORRECTED LEGAL DESCRIPTION. 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 POLICES 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. DINNER AND AUCTION 98553 70038 28515 1599 1680 6877 98553 70038 28515 1599 1680 6877 10156 18359 1 GATHERING WATERS CONSERVANCY 211 S PATERSON STREET SUITE 270 MADISON WI 53703 391805090 5750 ALLOW THE CONSERVANCY TO PARTICIPATE IN THE FLOODPLAIN & WETLANDS COALITION 1 1 X 9 38534 SELLING PRICE X 12 N/A X REAL ESTATE - FEE TITLE CONSERVATION LAND 4 112910 ESTIMATE, ASSESSED V X REAL ESTATE - FEE TITLE CONSERVATION LAND 1 10000 SALE PRICE 8 0 1 1 PART I, COLUMN (B): AMOUNTS IN COLUMN B ARE THE NUMBER OF CONTIBUTIONS. 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 III, LINE 2 WE INITIATED A NEW PILOT PROGRAM AS PART OF OUR PUBLIC ENGAGEMENT STRATEGY. THIS PROGRAM IS A THREE YEAR EXPLORATORY EFFORT WITH THE CITY OF DULUTH TO HELP THEM ACHIEVE THEIR GOAL OF BECOMING AN OUTDOOR RECREATION DESTINATION BY IMPLEMENTING NUMEROUS NATURE-BASED RECREATION PROJECTS AND HELPING THE CITY PRESERVE THE GREENSPACE ON WHICH THE TRAILS AND OTHER VENUES DEPEND. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPRISED OF THE OFFICERS OF THE ORGANIZATION AND ALL CHAIRS OF THE OTHER STANDING COMMITTEES. CURRENTLY THERE ARE SEVEN MEMBERS OF EXECUTIVE COMMITTEE. 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 11 THE 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 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 ACCEPTS 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 OR THE CHAIR OF THE BOARD ARE INVOLVED IN EVALUATING PROSPECTIVE POTENTIAL CONFLICTS AND DOCUMENTING 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 AND KNOWLEDGEABLE ABOUT NONPROFIT COMPENSATION. DECISIONS OF THE EXECUTIVE COMMITTEE ARE DOCUMENTED IN THE MINUTES AND/OR IN THE PERSONNEL FILE OF THE EXECUTIVE DIRECTOR AS APPROPRIATE. 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 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.