2015-02-09T15:19:49-06:00 2014-06-30 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2013-07-01 411713652 MINNESOTA LAND TRUST MINN 6516479590 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 KRIS WILLIAM LARSON EXECUTIVE DIRECTOR 6516479590 2015-01-28 1 ASHLEY C REHN CPA P00965922 6514267000 2015-01-28 2013 2016-02-25 16:41:14Z KRIS WILLIAM LARSON 2356 UNIVERSITY AVE WEST NO 240 SAINT PAUL MN 55114 2493567 0 X WWW.MNLAND.ORG X 1991 MN THE MINNESOTA LAND TRUST PRESERVES MINNESOTA'S NATURAL AND SCENIC HERITAGE THROUGH PUBLIC AND PRIVATE PARTNERSHIPS. WE ACHIEVE OUR MISSION BY WORKING WITH LANDOWNERS, COMMUNITIES AND OTHER STRATEGIC ENVIRONMENTAL AND CONSERVATION PARTNERS BY: PERMANENTLY PRESERVING LAND AND WATER RESOURCES BASED ON SOUND ANALYSIS AND PLANNING THROUGH CONSERVATION EASEMENTS AND OTHER TOOLS; EDUCATING AND ADVOCATING FOR THE PRESERVATION OF MINNESOTA'S UNIQUE ENVIRONMENTAL SYSTEMS; CONNECTING PEOPLE WITH THE BENEFITS OF MINNESOTA'S NATURAL HERITAGE; AND LEADING THE CONSERVATION MOVEMENT FORWARD. 18 18 13 120 0 0 2710063 2290440 17894 30859 78858 148493 9001 13338 2815816 2483130 28300 18250 0 0 825345 904530 0 0 195883 1946851 1415289 2800496 2338069 15320 145061 4222689 4729993 80050 88907 4142639 4641086 THE MINNESOTA LAND TRUST PRESERVES MINNESOTA'S NATURAL AND SCENIC HERITAGE THROUGH PUBLIC AND PRIVATE PARTNERSHIPS. 0 0 2021999 18250 30859 PROTECTED 2,575 ACRES OF SIGNIFICANT NATURAL AND SCENIC LAND AND 76,620 FEET OF FRAGILE SHORELINE BY COMPLETING 27 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 476, PROTECTING 44,390 ACRES OF SIGNIFICANT LAND AND 968,339 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 SECURING ADDITIONAL FUNDING, CONDUCTING PRE-CONSTRUCTION ENGINEERING AND ENVIRONMENTAL REVIEW AND HELPING TO HOST TOURS AND OTHER OUTREACH 2021999 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 5 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 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 DAVE FRANSEN 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 SHARON JOHNSON 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 WILLIAM RAHR BOARD MEMBER 1.00 X 0 0 0 KAREN OBERHAUSER BOARD MEMBER 1.00 X 0 0 0 PATTI GARTLAND 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 KRIS WILLIAM LARSON EXECUTIVE DIRECTOR 50.00 X X 108600 0 2172 108600 0 2172 1 0 0 0 0 72663 1723043 494734 24931 2290440 FEES FOR SERVICE 531390 30859 30859 30859 148493 148493 23775 72663 10437 13338 13338 2483130 30859 0 161831 250 250 18000 18000 106941 64164 16042 26735 650312 512975 36229 101108 7690 5501 912 1277 83017 59507 10977 12533 56570 43782 3021 9767 13315 13315 20128 17909 710 1509 86123 58920 5112 22091 78930 60987 5742 12201 52367 48099 1092 3176 5283 2457 1581 1245 3733 2799 299 635 7259 7259 EASEMENT ACQ 776680 776680 PROJECT EXPENSES 336804 336804 MEMBERSHIPS, DUES, LICE 14670 10541 1022 3107 19997 2624 16874 499 2338069 2021999 120187 195883 150285 90784 19899 15680 99399 255100 171903 210305 11826 11434 72014 61147 14600 10867 3754777 4135823 4222689 4729993 80050 88907 80050 88907 X 1122574 1199986 2803858 3224893 216207 216207 4142639 4641086 4222689 4729993 145061 353386 0 X 0 1 X 1 0 X 841619 2601671 1457460 2710063 2290440 9901253 841619 2601671 1457460 2710063 2290440 9901253 157622 9743631 62270 49779 71053 59227 148493 390822 6701 13338 20039 10312114 230325 0.94490 0.93600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4003 4003 2334066 2338069 266903 66726 0 0 270189 237676 290025 266903 1064793 1597190 4906 963 6918 4003 16790 67547 59419 72506 66726 266198 399297 X X X 476 44390.00 3 2 1 2214.00 391000 3425180 420406 495862 205634 4135814 3068696 143557 391927 179000 3425180 3117814 161348 -69514 140952 3068696 2512834 333581 400999 129600 3117814 2406569 95585 112680 102000 2512838 0.26000 0.05000 0.69000 0 0 9000 9000 63014 61147 1867 10867 X 2836516 353386 353386 2483130 0 2483130 2338069 0 2338069 0 2338069 PART II, LINE 3: 2003-243 BIRD'S EYE LAKE - EXEMPTED STATE OF MINNESOTA FROM INDEMNIFICATION PROVISION ALLOWING THE STATE TO PURCHASE FEE TITLE. 1999-154 CROW RIVER - EXEMPTED STATE OF MINNESOTA FROM INDEMNIFICATION PROVISION ALLOWING THE STATE TO PURCHASE FEE TITLE. 1997-64 BAIHLY WOODS - ALLOWED BWPA TO GRANT PERMANENT ACCESS AND DRAINAGE EASEMENTS, & TEMPORARY CONSTRUCTION EASEMENT TO CITY OF ROCHESTER SO THE CITY COULD IMPLEMENT RAVINE STABILIZATION, STORM SEWER INSTALLATION, AND WETLAND RESTORATION PROJECTS. 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 18000 0 0 0 0 0 0 18000 0 18000 NORTH AMERICA - CANADA AND MEXICO, NOT US LAND CONSERVATION 18000 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 96438 72663 23775 3108 2225 5104 96438 72663 23775 3108 2225 5104 10437 13338 X 6 24931 SELLING PRICE X 27 N/A X 1 N/A 4 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 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 WITH THE TAX PREPARER. 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.