MINNESOTA LAND TRUST: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MINNESOTA LAND TRUST (EIN 41-1713652)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-10
- IRS object ID
- 201420139349301802
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule G
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-10T12:22:06-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410975573 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HLB TAUTGES REDPATH LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4810 WHITE BEAR PARKWAY | AddressLine1 |
| City | WHITE BEAR LAKE | City |
| State | MN | State |
| ZIP Code | 55110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411713652 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA LAND TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MINN | NameControl |
| Phone | 6516479590 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2356 UNIVERSITY AVE WEST NO 240 | AddressLine1 |
| City | SAINT PAUL | City |
| State | MN | State |
| ZIP Code | 55114 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRIS WILLIAM LARSON | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6516479590 | Phone |
| Date Signed | 2013-12-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ASHLEY C REHN CPA | Name |
| PTIN | P00965922 | PTIN |
| Phone | 6514267000 | Phone |
| Date Prepared | 2013-12-02 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KRIS WILLIAM LARSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2356 UNIVERSITY AVE WEST NO 240 | AddressLine1 |
| City | SAINT PAUL | City |
| State | MN | State |
| ZIP Code | 55114 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3197647 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MNLAND.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 13 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1457460 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2710063 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 110500 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 17894 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 71053 | InvestmentIncomePriorYear |
| Investment Income Current Year | 78858 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 192025 | OtherRevenuePriorYear |
| Other Revenue Current Year | 9001 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1831038 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2815816 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 27050 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 28300 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 829880 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 825345 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 193288 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 896582 | OtherExpensePriorYear |
| Other Expenses Current Year | 1946851 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1753512 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2800496 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 77526 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 15320 | RevenuesLessExpensesCY |
| Total Assets BOY | 3845123 | TotalAssetsBOY |
| Total Assets EOY | 4222689 | TotalAssetsEOY |
| Total Liabilities BOY | 54032 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 80050 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3791091 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4142639 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MINNESOTA LAND TRUST PRESERVES MINNESOTA'S NATURAL AND SCENIC HERITAGE THROUGH PUBLIC AND PRIVATE PARTNERSHIPS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2512004 | Expense |
| Grants | 28300 | Grants |
| Revenue | 39825 | Revenue |
| Description | PROTECTED 1,913 ACRES OF SIGNIFICANT NATURAL AND SCENIC LAND AND 34,599 FEET OF FRAGILE SHORELINE BY COMPLETING 10 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 449, PROTECTING 41,815 ACRES OF SIGNIFICANT LAND AND 891,719 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. | Description |
| Total Program Service Expense | 2512004 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 1 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 1 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 13 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6516479590 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2356 UNIVERSITY AVE WEST NO 240 | AddressLine1 |
| City | SAINT PAUL | City |
| State | MN | State |
| ZIP Code | 55114 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOHN SHARDLOW | ||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| SUE STEINWALL | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| JIM MAYER | ||||||
| VICE-CHAIR | 1.00 | X | X | 0 | 0 | 0 |
| KURT APFELBACHER | ||||||
| TREASURER | 1.00 | X | 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 | |
| JULIE PERRUS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KELLY SCANLAN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MELISSA PETERSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PATRICK HYNES | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SHARON JOHNSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| STAN ELLISON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SUSAN HEEGAARD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TIM EDMAN | ||||||
| BOARD MEMBER | 1.00 | 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 | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBERT BUSH | ||||||
| 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 | 97971 | 0 | 5878 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 97971 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 5878 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 63700 | FundraisingEvents |
| Government Grants | 1541434 | GovernmentGrants |
| All Other Contributions | 1104929 | AllOtherContributions |
| Noncash Contributions | 111390 | NoncashContributions |
| Total Contributions | 2710063 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FEES FOR SERVICE | Description |
| Business Code | 531390 | BusinessCode |
| Total Revenue Column | 17894 | TotalRevenueColumn |
| Related Or Exempt Function Income | 17894 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 17894 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 59227 | TotalRevenueColumn |
| Exclusion | $59,227 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 351507 | Securities |
| Other | 34631 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 351507 | Securities |
| Other | 15000 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 19631 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19631 | TotalRevenueColumn |
| Related Or Exempt Function Income | 19631 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 22025 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 63700 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 15324 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6701 | TotalRevenueColumn |
| Exclusion | $6,701 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONDEMNATION PROCEEDS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 2300 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2300 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2300 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2815816 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39825 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $65,928 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300 | Total |
| Program Services | 300 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28000 | Total |
| Program Services | 28000 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110474 | Total |
| Program Services | 66285 | ProgramServices |
| Management And General | 16571 | ManagementAndGeneral |
| Fundraising | 27618 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 576062 | Total |
| Program Services | 456407 | ProgramServices |
| Management And General | 10626 | ManagementAndGeneral |
| Fundraising | 109029 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5679 | Total |
| Program Services | 4363 | ProgramServices |
| Management And General | 572 | ManagementAndGeneral |
| Fundraising | 744 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80405 | Total |
| Program Services | 57800 | ProgramServices |
| Management And General | 9916 | ManagementAndGeneral |
| Fundraising | 12689 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52725 | Total |
| Program Services | 39457 | ProgramServices |
| Management And General | 2952 | ManagementAndGeneral |
| Fundraising | 10316 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14255 | Total |
| Management And General | 14255 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1000 | Total |
| Management And General | 1000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11646 | Total |
| Program Services | 9347 | ProgramServices |
| Management And General | 736 | ManagementAndGeneral |
| Fundraising | 1563 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67061 | Total |
| Program Services | 52221 | ProgramServices |
| Management And General | 4444 | ManagementAndGeneral |
| Fundraising | 10396 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77570 | Total |
| Program Services | 59215 | ProgramServices |
| Management And General | 5874 | ManagementAndGeneral |
| Fundraising | 12481 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50134 | Total |
| Program Services | 44164 | ProgramServices |
| Management And General | 1279 | ManagementAndGeneral |
| Fundraising | 4691 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8241 | Total |
| Program Services | 3814 | ProgramServices |
| Management And General | 3617 | ManagementAndGeneral |
| Fundraising | 810 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5196 | Total |
| Program Services | 3897 | ProgramServices |
| Management And General | 416 | ManagementAndGeneral |
| Fundraising | 883 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6577 | Total |
| Management And General | 6577 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| EASEMENT ACQ | 1325450 | 1325450 | ||
| PROJECT EXPENSES | 353457 | 353457 | ||
| MEMBERSHIPS, DUES, LICE | 5255 | 3675 | 339 | 1241 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21009 | Total |
| Program Services | 4152 | ProgramServices |
| Management And General | 16030 | ManagementAndGeneral |
| Fundraising | 827 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2800496 | Total |
| Program Services | 2512004 | ProgramServices |
| Management And General | 95204 | ManagementAndGeneral |
| Fundraising | 193288 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 150285 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 427179 | BOY |
| EOY | 19899 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43707 | BOY |
| EOY | 99399 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 138395 | BOY |
| EOY | 171903 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15000 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11834 | BOY |
| EOY | 11826 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 72014 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 57414 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19797 | BOY |
| EOY | 14600 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3189211 | BOY |
| EOY | 3754777 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3845123 | BOY |
| EOY | 4222689 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54032 | BOY |
| EOY | 80050 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54032 | BOY |
| EOY | 80050 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1208678 | BOY |
| EOY | 1122574 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2366206 | BOY |
| EOY | 2803858 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 216207 | BOY |
| EOY | 216207 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3791091 | BOY |
| EOY | 4142639 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3845123 | BOY |
| EOY | 4222689 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 15320 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 336228 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2204319 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 841619 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2601671 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1457460 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2710063 | CurrentTaxYear |
| Total | 9815132 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2204319 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 841619 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2601671 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1457460 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2710063 | CurrentTaxYear |
| Total | 9815132 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 358138 | AmountsSubstContributorsTotal |
| Public Support Total170 | 9456994 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 46049 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 62270 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 49779 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 71053 | CurrentTaxYearMinus1Year |
| Current Tax Year | 59227 | CurrentTaxYear |
| Total | 288378 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 10103510 | TotalSupport |
| Gross Receipts From Admissions Etc | 222511 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.93600 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.91350 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6918 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6918 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 2793578 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 2800496 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 290025 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 72506 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 178555 | CurrentYearMinus3 |
| Current Year Minus2 | 270189 | CurrentYearMinus2 |
| Current Year Minus1 | 237676 | CurrentYearMinus1 |
| Current Year | 290025 | CurrentYear |
| Total | 976445 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,464,668 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 2248 | CurrentYearMinus3 |
| Current Year Minus2 | 4906 | CurrentYearMinus2 |
| Current Year Minus1 | 963 | CurrentYearMinus1 |
| Current Year | 6918 | CurrentYear |
| Total | 15035 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 44639 | CurrentYearMinus3 |
| Current Year Minus2 | 67547 | CurrentYearMinus2 |
| Current Year Minus1 | 59419 | CurrentYearMinus1 |
| Current Year | 72506 | CurrentYear |
| Total | 244111 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $366,167 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation For Public Use | X | PreservationForPublicUse |
| Protection Of Natural Habitat | X | ProtectionOfNaturalHabitat |
| Preservation Of Open Space | X | PreservationOfOpenSpace |
| Total Number Of Easements | 442 | TotalNumberOfEasements |
| Total Acreage | 41402.00 | TotalAcreage |
| Nmbr Easements Modified | 3 | NmbrEasementsModified |
| Nmbr States In Which Easements Held | 2 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | 1 | WrittenPolicyMonitoring |
| Staff Hours Spent On Enforcement | 9000.00 | StaffHoursSpentOnEnforcement |
| Expenses Incurred For Enforcement | 368750 | ExpensesIncurredForEnforcement |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3068696 | BeginningOfYearBalance |
| Contributions | 143557 | Contributions |
| Investment Earnings Or Losses | 391927 | InvestmentEarningsOrLosses |
| Other Expenditures | 179000 | OtherExpenditures |
| End Of Year Balance | 3425180 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3117814 | BeginningOfYearBalance |
| Contributions | 161348 | Contributions |
| Investment Earnings Or Losses | -69514 | InvestmentEarningsOrLosses |
| Other Expenditures | 140952 | OtherExpenditures |
| End Of Year Balance | 3068696 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2512834 | BeginningOfYearBalance |
| Contributions | 333581 | Contributions |
| Investment Earnings Or Losses | 400999 | InvestmentEarningsOrLosses |
| Other Expenditures | 129600 | OtherExpenditures |
| End Of Year Balance | 3117814 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2406569 | BeginningOfYearBalance |
| Contributions | 95585 | Contributions |
| Investment Earnings Or Losses | 112680 | InvestmentEarningsOrLosses |
| Other Expenditures | 102000 | OtherExpenditures |
| End Of Year Balance | 2512838 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2450798 | BeginningOfYearBalance |
| Contributions | 188715 | Contributions |
| Investment Earnings Or Losses | -112417 | InvestmentEarningsOrLosses |
| Other Expenditures | 120527 | OtherExpenditures |
| End Of Year Balance | 2406569 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.24000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.06000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.70000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9000 | OtherCostOrOtherBasis |
| Book Value | 9000 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 63014 | OtherCostOrOtherBasis |
| Depreciation | 57414 | Depreciation |
| Book Value | 5600 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 14600 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 3152044 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 336228 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 336228 | RevenueNotRptdF990 |
| Revenue Subtotal | 2815816 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2815816 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2800496 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2800496 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2800496 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF CHANGES TO CONSERVATION EASEMENTS: | PART II, LINE 3: | ELBOW LAKE - THE AMENDMENT REMOVED THE RESERVED BUILDING ENVELOPE FROM THE EASEMENT. MINNESOTA RIVER - THE COUNTY, EXERCISING ITS EMINENT DOMAIN AUTHORITY, THREATENED CONDEMNATION OF LESS THAN ONE HALF ACRE FOR EXPANSION OF OLD FORT ROAD TO BRING IT UP TO HIGHWAY WIDTH AND RIGHT-OF-WAY STANDARDS. THE LAND TRUST SETTLED IN LIEU OF CONDEMNATION. DEER LAKE -THE AMENDMENT EXEMPTED THE STATE OF MINNESOTA FROM THE INDEMNIFICATION PROVISION OF THE EASEMENT, ALLOWING THE STATE TO PURCHASE FEE TITLE TO THE PROPERTY. |
| EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: | 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. |
| DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: | 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. |
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE LONG-TERM OPERATING SUPPORT FOR THE MINNESOTA LAND TRUST. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA - CANADA AND MEXICO, NOT US | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | GRANTS TO RECIPIENTS LOCATED IN REGION | TypeOfActivitiesConducted |
| Specific Services Provided | LAND CONSERVATION | SpecificServicesProvided |
| Total Expenditures | 18000 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 18000 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 18000 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | NORTH AMERICA - CANADA AND MEXICO, NOT US | Region |
| Purpose Of Grant | LAND CONSERVATION | PurposeOfGrant |
| Amount Of Cash Grant | 18000 | AmountOfCashGrant |
| Manner Of Cash Disbursement | CHECK | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 1 | TotalNumberOf501c3Orgs |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | Identifier |
| Explanation | SCHEDULE F, 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. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | DINNER AND AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 85600 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 63700 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 21900 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 3565 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 2879 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 916 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 7964 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 85600 | GrossReceiptsTotal |
| Charitable Contributions Total | 63700 | CharitableContributionsTotal |
| Gross Revenue Total Events | 21900 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 3565 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 2879 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 916 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 7964 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 15324 | DirectExpenseSummaryEvents |
| Net Income Summary | 6576 | NetIncomeSummary |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 13 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 111390 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SELLING PRICE | MethodOfDeterminingRevenues |
Qualified Contrib Other QualifiedContribOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 10 | NumberOfContributions |
| Method Of Determining Revenues | N/A | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 3 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: | PART I, COLUMN (B): | AMOUNTS IN COLUMN B ARE THE NUMBER OF CONTRIBUTIONS. |
| THIRD PARTY USE: | 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. |
| NON REPORTING OF REVENUE: | 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. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 REQURIED CHANGES ARE THEN DISCUSSED WITH THE TAX PREPARER AND A FINAL 990 IS PREPARED FOR REVIEW 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, 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 RESPECTIVE 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. | EMPLOYEES |
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