2013-11-15T15:58:30-06:00 2012-12-31 810385940 ANDERSON ZURMUEHLEN & CO PC PO BOX 1040 HELENA MT 596241040 990 2012-01-01 810506868 PRICKLY PEAR LAND TRUST PRIC 4064420490 PO BOX 892 HELENA MT 59624 ANDREW BAUR 4064420490 2013-11-15 1 PAULA R JACQUES P00102076 4064421040 2013-11-14 2012 2016-03-07 17:11:31Z ANDREW BAUR PO BOX 892 HELENA MT 59624 1322628 0 X WWW.PRICKLYPEARLT.ORG X 1996 MT VOLUNTARY PRESERVATION OF OPEN SPACE THROUGH PARTNERSHIPS WITH PUBLIC AGENCIES AND INDIVIDUALS. 14 14 8 275 0 0 965972 1183108 25890 30704 2051 4988 59458 55439 1053371 1274239 0 0 0 0 211326 216267 0 0 78976 751035 593573 962361 809840 91010 464399 1178604 1815926 344406 476695 834198 1339231 X TO PROTECT THE NATURAL DIVERSITY & RURAL CHARACTHER OF THE PRICKLY PEAR VALLEY & ADJOINING LANDS THROUGH VOLUNTARY & COOPERATIVE MEANS TO PERPETUATE THE RECREATIONAL, WILDLIFE, SCENIC, AGRICULTURAL & HISTORIC VALUES OF THE LAND. 0 0 86417 7466 LAND PRESERVATION - PLANNING & ACQUISITION/DONATION OF LAND FOR PERMANENT PROTECTION. 2012 ACQUISITIONS INCLUDED THREE ADDITIONAL LAND PARCELS: ONE LOCATED ALONG PRICKLY PEAR CREEK IN MONTANA CITY VALUED AT $77,752 AS PART OF PPLT'S EFFORTS TO RECLAIM AND PRESERVE THE PRICKLY PEAR WATERSHED, DONATED BY THE OWNER; ADDITIONAL PROPERTY ON MT ASCENSION WAS ACQUIRED THROUGH A COMBINATION OF GRANT FUNDS OF $90,000 AND A CONTRIBUTED VALUE OF $40,000; AND A THIRD PARCEL KNOWN AS ASPEN TRAILS PARK WAS ACQUIRED WITH GRANT FUNDS OF $190,000 AS PART OF A LARGER LAND PROJECT THAT INCLUDED ACQUISITION OF A CONSERVATION EASEMENT ON 230 ACRES ADJACENT TO THE PARK. THE TOTAL VALUE OF LAND PRESERVED WAS $397,752. THIS AMOUNT IS NOT INCLUDED AS PROGRAM EXPENSE AS THE LAND WAS HELD BY PPLT IN 2012 AS CONSERVATION LAND HELD FOR FUTURE SALE OR DONATION. PPLT INCURRED ADDITIONAL EXPENSES OF $86,417 IN SUPPORT OF THESE AND OTHER LAND CONSERVATION EFFORTS IN 2012. 140521 10775 MONTANA ASSOCIATION OF LAND TRUSTS IS A PROGRAM SPONSORED BY PPLT IN CONJUNCTION WITH OTHER MONTANA LAND TRUSTS TO SUPPORT LAND CONSERVATION ACTIVITY IN MONTANA AND EDUCATE THE PUBLIC IN THESE EFFORTS. MALT ACTIVITY INCLUDED ADVOCAY FOR MONTANA LAND TRUSTS AND EDUCATIONAL CONFERENCES. 354366 CONSERVATION EASEMENT ACQUISITION AND MONITORING COSTS INCLUDE ANNUAL MONITORING COSTS OF $3,491 FOR THE 15 EASEMENTS HELD ON 3,694 ACRES. PROGRAM EXPENSES ABOVE INCLUDE $304,500, REPRESENTING THE APPRAISED VALUE OF THE 230 ACRE CONSERVATION EASEMENT RECEIVED DURING 2012, OBTAINED THROUGH LEWIS & CLAKRK COUNTY OPENS SPACE BOND PROCEEDS. OTHER COSTS INCLUDED OUTREACH EFFORTS IN WORKING WITH LANDOWNERS INTERESTED IN PLACING EASEMENTS ON THEIR LAND. 23941 13845 TRAILS PROGRAM - PLAN DEVELOPMENT, CONSTRUCTION & MAINTENANCE, CONDUCTED WITH ASSISTANCE OF APPROXIMATELY 150 VOLUNTEERS. PROGRAM REVENUE IS COMPRISED OF CONTRACT WITH CITY OF HELENA FOR TRAIL DEVELOPMENT & MAINTENANCE & MISC REIMBURSEMENTS OF $1382. 23941 13845 605245 1 1 0 1 0 0 1 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 1 13 0 8 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 0 0 0 1 1 0 1 0 1 1 1 0 X ANDREW BAUR EXECUTIVE DIRECTOR 4064420490 PO BOX 892 HELENA MT 59624 SARAH JAEGER 4.00 X X 0 0 0 JONATHAN KRAUSS 2.00 X X 0 0 0 PAULA JACQUES 2.00 X X 0 0 0 LEROY SCHRAMM 2.00 X X 0 0 0 KEN EDEN 1.00 X 0 0 0 CONNIE COLE 1.00 X 0 0 0 JIM UTTERBACK 1.00 X 0 0 0 DAWN NORTH 1.00 X 0 0 0 BOB PERSON 1.00 X 0 0 0 JANE KOLLMEYER 1.00 X 0 0 0 CHRIS HUNTER 1.00 X 0 0 0 JOHN BEAVER 1.00 X 0 0 0 ADRIENNE JARRETT 1.00 X 0 0 0 ERIN MCGUINNESS 1.00 X 0 0 0 ANDY BAUR 40.00 X 51000 0 7848 51000 0 7848 0 0 0 0 0 7477 106840 82414 536643 449734 117752 1183108 MALT CONFERENCE & OTHE 541900 18241 18241 TRAILS CONTRACT 811000 12463 12463 30704 4988 4988 94090 82414 45476 48614 48614 8356 2913 5443 5443 OTHER REVENUE 900099 1382 1382 1382 1274239 32086 0 59045 52020 26010 20808 5202 120545 41403 41356 37786 2069 475 894 700 26696 10028 12066 4602 14937 5435 4436 5066 4921 4691 230 3340 3340 35944 26672 6069 3203 23482 2854 8195 12433 12854 4079 4740 4035 6160 659 5233 268 9008 9008 4449 4449 VALUE OF CONSERVATION E 320578 320578 MT ASSOCIATION OF LAND 140521 140521 DUES/FEES & MISC 22112 2628 13803 5681 TITLE FEES & PROPERTY T 10204 10204 809840 605245 125619 78976 102011 175088 129364 143054 51529 98879 3199 12543 1717 7350 650 6657 30469 24403 4528 6066 85606 40837 800000 1325452 1178604 1815926 25555 52487 127700 318851 296508 344406 476695 X 723877 1247249 110071 91732 250 250 834198 1339231 1178604 1815926 X 464399 9367 8580 22687 X X 0 1 X 1 0 X 625422 671150 557687 965972 1183108 4003339 625422 671150 557687 965972 1183108 4003339 9448 3993891 4245 3413 2895 2051 4988 17592 4566 704 1382 6652 4027583 905620 0.99160 0.98420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2086 2086 807754 809840 146476 36619 0 0 134980 189654 169354 146476 640464 960696 7668 0 10750 2086 20504 33745 47413 42339 36619 160116 240174 1160 0 1160 X X X 15 3694.00 0 1 1 84.00 3491 1 1 0 127700 0 127700 1 X 63375 3813 67188 284 284 284 284 283 1 284 280 3 283 1.00000 1 0 17536 11759 5777 12933 12644 289 6066 CONSERVATION LAND - WATERLINE 15000 MT ASCENSION LOT 12 165000 MT ASCENSION LOT 13 165000 BEAVER POND PARCEL 260000 MT ASCENSION LOT 16 195000 ASPEN TRAILS PARK 190000 MCCABE PARCEL 77752 ARROWROOT-DOUBEK/PYFER PARCEL 130000 FISCAL AGENT CASH 127700 1325452 1150495 9367 8580 45476 63423 1087072 187167 187167 1274239 714795 45476 45476 669319 140521 140521 809840 EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: PART II, LINE 5: EASEMENTS ARE MONITORED ANNUALLY. COSTS OF THIS EFFORT ARE FUNDED THROUGH PPLT'S STEWARDSHIP POLICY, REQUIRING CONSERVATION EASEMENT DONORS TO CONTRIBUTE TO PPLT'S STEWARDSHIP FUND TO SUPPORT FUTURE MONITORING AND ENFORCEMENT. PPLT ALSO PARTICATES IN AN INSURANCE PROGRAM SPONSORED BY THE LAND TRUST ALLIANCE TO ENABLE ITSELF TO RESPOND TO CHALLENGES BROUGHT AGAINST IT. PPLT MAINTAINS AN ADDITIONAL ACCOUNT WITH FUNDS RESERVED FOR THIS PURPOSE. THE 2012 BALANCE WAS $85,456. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: CONTRIBUTED EASEMENTS ARE REPORTED AT FAIR VALUE BASED ON A QUALIFIED APPRAISAL, LESS ANY CASH SETTLEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PURCHASED EASEMENTS ARE REPORTED AT FAIR VALUE INCLUDING ANY CONTRIBUTION ELEMENT, WITH AN EQUIVALENT EXPENSE RECORDED. PART IV, LINE 1B: IN 2012, PPLT ENTERED INTO AN AGREEMENT WITH BIKE-WALK MONTANA TO SERVE AS ITS FISCAL AGENT. PPLT RECEIVES AND DISBURSES FUNDS AT THE REQUEST OF THE ORGANIZATION. PART IV, LINE 2B: PPLT REPORTS CASH HELD FOR THE BENEFIT OF BIKE WALK MONTANA AS A FISCAL AGENT LIABILITY. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENT FUNDS ARE COMPRISED TO TWO ACCOUNTS. ONE (NOT PREVIOUSLY REPORTED WITH A 2012 BALANCE OF $66,904) IS HELD AT THE MONTANA COMMUNITY FOUNDATION ON BEHALF OF PPLT AND IS NOT DIRECTED BY PPLT. DISTRIBUTIONS FROM THIS FUND ARE REPORTED AS CONTRIBUTIONS BY PPLT. A SECOND ACCOUNT HAS BEEN ESTABLISHED BY PPLT AND HAS A BALANCE OF $284. THIS ENDOWMENT WILL REMAIN INVESTED UNTIL SUFFICIENT FUNDS ARE AVAILABLE TO SUPPORT THE ORGANIZATION'S CHARITABLE PURPOSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED ON FORM 990 45,476. PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE OF MALT NOT INCLUDED ON AUDITED FINANCIAL STATEMENTS 187,167. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES NETTED WITH REVENUE ON FORM 990, INCLUDING IN-KIND OF $8,580 45,476. PART XII, LINE 4B - OTHER ADJUSTMENTS: MALT PROGRAM EXPENSES NOT INCLUDED IN AUDITED FINANCIAL STATEMENTS 140,521. DON'T FENCE ME IN TRAIL RUN 39205 19891 19314 643 335 13434 HARVEST MOON DINNER & ACUTION 137299 62523 74776 2108 12633 16323 176504 82414 94090 2751 12968 29757 45476 48614 ANDERSON ZURMUEHLEN & CO PC - P JACQUES PPLT TREASURER PPLT TREASURER IS A MINORITY SHAREHOLDER OF ANDERSON ZURMUEHLEN 2690 ANDERSON ZURMUEHLEN PREPARES THE ORGANIZATION'S FORM 990 AND PROVIDES LIMITED ACCOUNTING SERVICES UPON REQUEST. THE TREASURER ASSISTS IN THE COMPLETION OF THE TAX RETURN. A PORTION OF THE SERVICES PROVIDED IS DONATED BY ANDERSON ZURMUEHLEN. 0 X 2 117752 APPRAISAL 1 0 1 0 THIRD PARTY USE: PART I, LINE 32B: THE POLICY REGARDING ACCEPTANCE & PROCESSING OF CONSERVATION EASEMENTS OR CONSERVATION LAND INCLUDES COMPLETION OF AN APPRAISAL BY A QUALIFIED INDIVIDUAL THAT SATISFIES REGULATORY REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE BYLAWS PROVIDE FOR MEMBERSHIP IN THE ORGANIZATION IN CLASSES OR OTHER ARRANGEMENT SPECIFIED BY THE GOVERNING BODY. THE BYLAWS PROVIDE FOR AN ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS ARE ELECTED ON A STAGGERED SCHEDULE AT AN ANNUAL MEETING OF THE MEMBERSHIP HELD IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES PERFORM INITIAL REVIEW AND PROPOSE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, WHICH HAS DECISION-MAKING AUTHORITY FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY, BOARD MEMBERS RECEIVE TRAINING IN THIS AND OTHER POLICIES AND CONFLICTS ARE DISCLOSED IF THEY ARISE. BOARD MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING ON MATTERS IN WHICH A CONFLICT EXISTS. POTENTIAL CONFLICTS IDENTIFIED ARE EVALUATED TO DETERMINE WHETHER A CONFLICT EXISTS UNDER THE ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD PERIODICALLY REVIEWS SALARY SURVEY INFORMATION OBTAINED FROM SIMILAR SMALL LAND TRUSTS AS PART OF THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & UNAUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ADJUSTMENT TO PREVIOUSLY RECORDED REVENUE 22,687. FINANCIAL STATEMENT REPORTING FIN 48 PART XII, LINE 2 B THE FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE REGARDING A FIN 48 STATEMENT OF UNCERTAIN TAX POSITIONS.